Decision Making – Cost Accounting

Decisions Involving Alternative Choices Structure: 13. 1 Introduction Objectives 13. 2 Decision Making 13. 3 Types of Costs 13. 4 Types of Choices Decisions 13. 5 Make or Buy Decisions 13. 6 Addition / Discontinuance of a Product line 13. 7 Sell or Process Further 13. 8 Operate or Shut down 13. 9 Exploring New Markets 13. 10 Maintaining a desired level of profit 13. 11 Summary 13. 12 Terminal Questions 13. 13 Answers to SAQs and TQs 13. 1 Introduction In the previous unit we learnt about Marginal Costing.Marginal costing is the ascertainment of marginal cost and of the effect on profit of changes in volume by differentiating between fixed costs and variable costs. Marginal cost is the amount at any given volume of output by which aggregate costs are changed if the volume of output is increased or decreased by one unit. Marginal costing is a very useful tool for management because of its applications. It is used in providing assistance to the management in vital decision-making both s hort term and long term. Differential analysis is the process of estimating the consequences of alternative actions that a decision maker may take.It is used both for short term and long term decisions. Short term decisions relates to fixing price for the product, selecting a suitable product mix, diversification of the product etc while long term deals with capital budgeting decisions. Objectives After studying this unit, you should be able to:  · Explain the steps involved in decision making process  · Know various types of decision choices  · Analyze and interpret various decision choices 13. 2 Decision Making Decision making is the process of evaluating two or more alternatives leading to a final choice known as alternative choice decisions.Decision making is closely associated with planning for the future and is directed towards a specific objective or goal. Decision model contains the following decision-making steps or elements: 1. Identify and define the problem 2. Iden tify alternative as possible solutions to the problem. 3. Eliminate alternatives that are clearly not feasible 4. Collect relevant data (costs and benefits) associated with each feasible alternative 5. Identify cost and benefits as relevant or irrelevant and eliminate irrelevant costs and benefits from consideration. . Identify to the extent possible, non-financial advantage and disadvantage about each feasible alternative. 7. Total the relevant cost and benefits for each alternative 8. Select the alternative with the greatest overall benefits to make a decision 9. Implement or execute the decision 10. Evaluate the results of the decision made. 13. 3 Types of Costs A decision involves selecting among various choices. Non routine types of decisions are crucial and critical to the firm as it involves huge investments and involve much uncertainty.Short term decision making is based on relevant data obtained from accounting information.  · Relevant Cost are costs which would change as a result of the decision.  · Opportunity costs are monetary benefits foregone for not pursuing the alternative course. When a decision to follow one course of action is made, the opportunity to pursue some other course is foregone.  · Sunk costs are historical cost that cannot be recovered in a given situation. These costs are irrelevant in decision making.  · Avoidable costs are costs that can be avoided in future as a result of managerial choice.It is also known as discretionary costs. These costs are relevant in decision making.  · Incremental / Differential costs are costs that include variable costs and additional fixed costs resulting from a particular decision. They are helpful in finding out the profitability of increased output and give a better measure than the average cost. Self Assessment Questions: 1. Relevant Costs are costs which would _________as a result of the decision. 2. ___________ are historical cost that cannot be recovered in a given situation. 3.Opp ortunity costs are _________________for not pursuing the alternative course 4. ____________ is also known as discretionary cost. 13. 4 Types of Choices Decisions The application of incremental / differential costs and revenues for decision making is known as decision situations or types of choice decisions.  · Make or Buy decisions  · Selection of a suitable product mix  · Effect of change in price  · Maintaining a desired level of profit  · Diversification of products  · Closing down or suspending activities  · Alternative course of action  · Own or Lease  · Retain or Replace Change or Status quo  · Export or Local sales  · Expand or Contract  · Take or Refuse order  · Place special orders  · Select sales territories  · Sell at split-up point or process further. 13. 5 Make or Buy Decisions Make or buy decisions arise when a company with unused production capacity consider the following alternatives a) To buy certain raw materials or subassemblies from outside suppliers b) To use available capacity to produce the items within the company. c) The quality and type of item which affects the production schedule d) The space required for the production of item ) Any transportation involved due to the location of production facility f) Cost of acquiring special know how required for the item. Illustration 1: The Anchor Company Ltd produces most of its electrical parts in its own plant. The company is at present considering the feasibility of buying a part from an outside supplier for Rs. 4. 5 per part. If this were done, monthly costs would increase by Rs. 1,000 The part under consideration is manufactured in Department 1 along with numerous other parts. On account of discontinuing the production of this part, Department 1 would have somewhat reduced operations.The average monthly usage production of this part is 20,000 units. The costs of producing this part on per unit basis are as follows. |Material |Rs. 1. 80 | |Labour (half-hour) | 2. 40 | |Fixed overheads |0. 80 | |Total costs |5. 00 | Solution [pic] The company should continue the practice of producing the part in Department1. Illustration 2: ABC ltd plans utilize its idle capacity by making components parts instead of buying them from suppliers.The following are the data available for decision to make or buy: | |Unit cost | |Direct Material |12. 5 | |Direct Labour |8. 0 | |Variable manufacturing overhead |5. 0 | The company purchases the part at a unit cost of Rs. 30. The company has been operating at 75% of normal capacity. Fixed manufacturing cost is 17 lakhs. The cost to manufacture 50000 units is:    |Unit cost |Total cost | |Direct material |12. 5 |6,25,000 | |Direct labour |8. 0 |4,00,000 | |Variable manufacturing o/h |5. 0 |2,50,000 | |Total incremental cost |25. 5 |12,75,000 | |Cost to purchase part |30. |15,00,000 | |Net advantage in parts production |4. 5 |2,25,000 | Inference: The total incremental cost by producing the part in-house is Rs. 25 . 50 while the cost incurred on purchase of the part from suppliers is Rs. 30. 00. There is a clear advantage to the company to produce the part in-house. 13. 6 Addition or Discontinuance of a Product line or Process The decision to add or eliminate an unprofitable product is a special case of product profitability evaluation.When a firm is divided into multiple sales outlets, product lines, divisions, departments it may have to evaluate their individual performance to decide whether or not to continue operations of each of these segments. Illustration 3: The Hi-tech Manufacturing Company is presently evaluating two possible processes for the manufacture of a toy, and makes available to you the following information: |Particular |Process A |Process B | | |Rs. Rs. | |Variable cost per unit |12 |14 | |Sales price per unit |20 |20 | |Total fixed costs per year |30,00,000 |21,00,000 | |Capacity (in units) |4,30,000 |5,00,000 | |Anticipated sales (next year, in units) |4,00,000 |4,00,000 | You are required to suggest: ) Which process should be chosen? Substantiate your answer. ii) Would you change your answer as given above if you were informed that the capacities of the two processes are as follows: A 6, 00,000 units; B 5, 00,000 units? Why? Substantiate your answer. Solution Comparative Profitability Statement |Particular |Process A |Process B | | |Rs. |Rs. | |(i) Selling price per unit |20 20 | |Variable cot per unit |12 |14 | |Contribution per unit |8 |6 | |Total annual contribution (as per anticipated sales) |32,00,000 |24,00,000 | |Total fixed costs per year |30,00,000 |21,00,000 | |Total Income |2,00,000 |3,00,000 | |Process B may be chosen |   |   | |Total contribution (if utilized to present capacity and sold) |34,40,000 |30,00,000 | |Less : Fixed costs |30,00,000 |21,00,000 | |Total Income |4,40,000 |9,00,000 | |Process B may be chosen |   |   | |(ii) Total contribution (if capacity of A of 6,00,000 units and|48,00,000 |30,00,000 | |of B 5,00, 000 units) | | | |Less : Fixed costs |30,00,000 |21,00,000 | |Total Income |18,00,000 |9,00,000 | Process A may be chosen. Illustration 4: Addition of second shift Ulfa Ltd produces a single product in its plant. This product sells for Rs. 100 per unit. The standard production cost per unit is as follows: |Raw materials (5 kgs @ Rs. 8 |Rs. 40 | |Direct labour (2 hours @ Rs. ) |10 | |Variable manufacturing overheads |10 | |Fixed manufacturing overheads |20 | |   |80 | The plant is currently operating at full capacity of 1, 00,000 units per years on a single shift. This output is inadequate to meet the projected sales manager has estimated that the firm will lose sales of 40,000 units next years if the capacity is not expanded Plant capacity could be doubled by adding a second shift. This would require additional out-of-pocket fixed manufacturing overhead costs of Rs. 10,00,000 annually. Also, a night work wage premium equal to 25 per cent of the standard wage would have to be paid during the second shift.However, if annual production volume were 1,30,000 units or more, the company could take advantage of 2 per cent quantity discount on its raw material purchases. You are required to advise whether it would be profitable to add the second shift in order to obtain the sales volume of 40,000 units per year? Solution Decision analysis |Particulars |Profit without expansion |Profits with expansion | |Sales revenue |Rs. 1,00,00,000 |Rs. 1,40,00,000 | |Less: variable costs: |   |   | |Raw materials (Rs 39. 0 x 1,40,000) |40,00,000 |54,88,000 | |Direct labour |10,00,000 |15,00,000 | |Variable manufacturing overhead |10,00,000 |14,00,000 | |Contribution |40,00,000 |56,12,000 | |Less : fixed costs (Rs. 1,00,000 x 20) |20,00,000 |30,00,000 | |Net Income |20,00,000 |26,12,000 | Yes, it would be profitable to add the second shift as it would increase profits by Rs. 6, 12,000.Illustration 5: Assume a company is considering dropping product B from its line because acc ounting statements shows that product B is being sold at a loss. | | | |Product |A |B |C |Total | |Sales revenue |50,000 |7,500 |12,500 |70,000 | |Cost of sales: | | | | | |D. Material |7,500 |1,000 |1,500 |10,000 | |D.Labour |15,000 |2,000 |2,500 |19,500 | |Indirect manufacturing cost (50% of |7,500 |1,000 |1,250 |9,750 | |Direct labour) | | | | | |Total |30,000 |4,000 |5,250 |39,250 | |Gross margin On sales |20,000 |3,500 |7,250 |30,750 | |Selling & Admn |12,500 |4,500 |4,000 |21,000 | |Net income |7,500 |(1,000) |3,250 |9,750 | Additional information: a) Factory Overhead cost is made up of fixed cost of Rs. 5850 and variable cost of Rs. 3900. b) Variable cost by products are: A – Rs 3000, B – Rs 400 and C – Rs 500 c) Fixed costs and expense will not be changed if product B is eliminated d) Variable selling and administrative expenses are to the extent of Rs. 11000 can be traced to the product: A-Rs. 7,500; B- Rs. 1500 and C- Rs. 2000 e) Fixed selling and admn expense are Rs. 10000 Solution: [pic]If the sale of product B were discontinued, the marginal contribution would be lost and the net income would be reduced by Rs. 2,600. Assume that after dropping product B, the sales of product A increased by 10%. The total profit of the firm will not increase by this sales increase. Product A makes only a marginal contribution of 34% (17000/50000) |Sales revenue of Product A |50000 |100% | |Variable cost of Product A |33000 |66% | |Marginal contribution of Product A |17000 |34% | On additional sales of Rs. 5000 the marginal contribution would be Rs. 700 |Sales revenue 10% of 50000 |5000 | |Variable cost 66% |3300 | |Marginal contribution (34%) |1700 | This contribution is less than Rs. 2,600 now being realized on the sales of product B. it would take additional sales of product A of approximately Rs. 7,647 to equal the marginal contribution of Rs. 2,600 mow being made by product B: [pic]= Rs. 7,647 It is possible that dropping product B may res ult in reduction in some of the fixed costs. Products B now contributes Rs. 2,600 towards recovery of fixed costs and expenses. Only if the fixed costs and expenses can be reduced by more than this amount, it will be advisable to drop product B. 13. Sells or Process Further A firm is frequently faced with the problem of continuing with the existing policies or plans or change to new ones. Such change could be in the form of selling a partially processed product (semi finished) or process further. While taking a decision about such matters, the management must keep in mind the long term consequence and the interest of the firm. Illustration 6: A firm sells semi finished product at Rs. 9 per unit. The cost to manufacture the semi finished product is Rs. 6. Further processing can be done at an additional cost of Rs. 3 per unit and the final product can be sold at Rs. 15 per unit. The firm can produce 10,000 units.The analysis is shown below: |   |Sell |Process & Sell | |Sales revenu e (10,000 units) |Rs. 90,000 |1,50,000 | |Less : Manufacturing costs |60,000 |90,000 | |Profit |30,000 |60,000 | There is a net advantage of Rs. 30,000 in processing the product further. The market value of the partially processed product (Rs. 90,000) is considered to be opportunity cost of further processing. The figure of net advantage of Rs. 30. 00 can be arrived at in the following manner also: |Revenue from sale of final product (10,000 x 15) |   |Rs. 1,20,000 | |Less : Additional processing cost (10,000 x 3 ) |30,000 |   | |Revenues from sale of intermediate product |90,000 |1,20,000 | |Net advantage in further processing |   |Rs. 30,000 | 13. 8 Operate or Shutdown Various factors both external and internal affect the functioning of the firm. In such situations it becomes necessary for a firm to temporarily suspend or shutdown the activities of a particular product, department or a unit as a whole.Illustration 7: A company operating below 50% of its capacity expects tha t the volume of sales will drop below the present level of 10,000 units per month. Management is concerned that a further drop in sales volume will create a loss and has under consideration a recommendation that operation be suspended, until better market conditions prevail and also a better selling price. The present operation income statement is as follows: |   |Rs |Rs | |Sales revenue (10,000 units @ Rs. 3. 00) |   |30,000 | |Less : Variable costs @ Rs. 2. 0 per unit |20. 000 |   | |Fixed costs |10,000 |   | |Net Income |   |0 | Suggest the management at what point should the operation be suspended. The fixed cost remains only Rs 4000 if operation is shutdown. The following income statements have been prepared for sales at different capacities: [pic] It would appear that shutdown is desirable when the sale volume drops below 6,000 units per month, the point at which operating losses exceed the shutdown cost. 13. 9 Exploring New MarketsDecisions regarding entering new m arkets whether within the country or other the country should be taken after considering the following factors:  · Whether the firm has surplus capacity to meet the new demand?  · What price is being offered by the new market?  · Whether the sale of goods in the new market will affect the present market for the goods? Illustration 8: The following figures are obtained from the budget of a company which is at present working at 90% capacity and producing 13,000 units per annum. |   |90% |100% | | |Rs. |Rs. |Sales |15,00,000 |16,00,000 | |Fixed Expenses |3,00,500 |3,00,600 | |Semi- Fixed Expenses |97,500 |1,00,500 | |Variable Overhead Expenses |1,45,000 |1,49,500 | |Units made |13,500 |15,000 | Labour and material costs per unit are constant under present conditions. Profit margin is 10 per cent. a) You are required to determine the differential cost of producing 1,500 units by increasing capacity to 100 per cent. b) What would you recommend for an export price for these 1,500 units taking into account that overseas prices are much lower than indigenous prices? Solution |Basic Calculation: |Rs. | |Sales at 90% capacity 15,00,000 | |Less: Profit 10% |1,50,000 | |Cost of Goods sold |13,50,000 | |Less : Expenses (Fixed, semi-variable and variable) |5,43,000 | |Cost of Material and Labour |8,07,000 | |Labour and Material at 100% capacity = |Rs. 8,07,000 x 100/90 | |   |= 8,96,667 | Differential cost analysis can now be done as follows: Capacity levels |90% |100% |Different cost | |Production (Units) |13,500 |15,000 |1,500 | |Material and Labour |8,07,000 |8,96,667 |89,667 | |Variable overhead expenses |1,45,000 |1,49,500 |4,500 | |Semi-variable expenses |97,500 |1,00,500 |3,000 | |Fixed expenses |3,00,500 |3,00,600 |100 | |   |13,50,000 |14,47,267 |97,267 | a) Different Cost = Rs. 97,267 (Rs. 14,47,267 – 13,50,000) b) Minimum price for export = [pic]= Rs. 64. 84 per unit At this price, there is no addition to revenue; any price above Rs. 64. 84 per unit may be acceptable. Note: It has been presumed that i) No capital investment is necessary ii) No export charges are incurred and ii) The export price will have no effect on the home market where the product will continue to be sold at the old price. It has also been assumed that necessary precaution have been taken to ensure that the product is not ‘dumped back’. 13. 10 Maintaining a Desired level of profit When deciding between alternative courses of actions the criterion should be to select the project which yields the greatest contribution. Illustration 9: A company is considering expansion. Fixed costs amount to Rs. 4, 20,000 and are expected to increase by Rs. 1, 25,000 when plant expansion is completed. The present plant capacity is 80,000 units a year. Capacity will increase by 50 per cent with the expansion. Variable costs are currently Rs. 6. 0 per unit and are expected to go down by Rs. 0. 40 per unit with the expansion. The current selling price is Rs. 16 per unit and is expected to remain same under either alternative. What are the break- even points under either alternative? Which alternative is better and why? Solution [pic] The profitability after expansion is very good and hence it is better to expand. Illustration 10: Disposal of inventories ABC Ltd has on hand 5,000 units of a product that cannot be sold through regular sales. These were produced at a total cost of Re. 1, 50,000 and would normally have been sold for Rs. 40 per unit. Three alternatives are being considered. i. Sell the items as scrap for Rs. per unit ii. Repackage at a cost of Rs. 20,000 and sell them at Rs. 8 per unit iii. Dispose them off at the city dump at removal cost of Rs. 500. Which alternative should be accepted? Solution Exhibits the decision analysis [pic] Alternative II should be accepted. 13. 11 Summary  · Decision making is the process of evaluating two or more alternatives leading to a final choice known as alternative choice decisions. Decision making is closely associated with planning for the future and is directed towards a specific objective or goal.  · A decision involves selecting among various choices. Non routine types of decisions are crucial and critical to he firm as it involves huge investments and involve much uncertainty. Short term decision making is based on relevant data obtained from accounting information.  · Relevant Cost are costs which would change as a result of the decision.  · Opportunity costs are monetary benefits foregone for not pursuing the alternative course. When a decision to follow one course of action is made, the opportunity to pursue some other course is foregone.  · Sunk costs are historical cost that cannot be recovered in a given situation. These costs are irrelevant in decision making.  · Avoidable costs are costs that can be avoided in future as a result of managerial choice. It is also known as discretionary costs.These costs are relevant in decision making.  · Incremental / Differential costs are costs that include variable costs and additional fixed costs resulting from a particular decision. They are helpful in finding out the profitability of increased output and give a better measure than the average cost. 13. 12 Terminal Questions 1. Avon garments Ltd manufactures readymade garments and uses its cut-pieces of cloth to manufacture dolls. The following statement of cost has been prepared. |Particulars |Readymade garments |Dolls |Total | |Direct material |Rs. 80,000 |Rs. 6,000 |Rs. 6,000 | |Direct labour |13,000 |1,200 |14,200 | |Variable overheads |17,000 |2,800 |19,800 | |Fixed overheads |24,000 |3,000 |27,000 | |Total cost |1,34,000 |13,000 |1,47,000 | |Sales |1,70,000 |12,000 |1,82,000 | |Profit (loss) |36,000 |(1,000) |35,000 |The cut-pieces used in dolls have a scrap value of Rs 1,000 if sold in the market. As there is a loss of Rs. 1,000 in the manufacturing of dolls, it is suggested to discontinue their manufacture. Advise th e management. 2. The ABC Company Ltd produces most of its own parts and components. The standard wage rate in the parts department is Rs. 3 per hour. Variable manufacturing overheads is applied at a standard rate of Rs. 2 per labour – hour and fixed manufacturing overheads are charged at a standard rate of Rs 2. 50 per hour. For its current year’s output, the company will require a new part. This part can be made in the parts department without any expansion of existing facilities.Nevertheless, it would be necessary to increase the cost of product testing and inspection by Rs. 5,000 per month. Estimated labour time for the new part is half an hour per unit. Raw materials cost has been estimated at Rs. 6 per unit. The alternative choice before the company is to purchase part from an outside supplier at Rs 9 per unit. The company has estimated that it will need 2,00,000 new parts during the current years. Advise the company whether it would be more economical to buy or m ake the new parts. Would your answer be different if the requirement of new parts was only 1,00,000 parts? 13. 13 Answers to SAQ and TQs Answer to SAQ 1. Change 2 Sunk cost 3. Monetary benefits foregone 4. Avoidable cost Answers to TQs: . Discontinue manufacture of dolls | |Readymade garments |Dolls |Total | |Total cost |134000 |13000 |147000 | |Profit (loss) |36000 |(1000) |35000 | 2. Decision analysis : 200000 units – The company is advised to make the new part. The differential costs favouring the decision of making the component is Rs40000 Decision analysis : 100000 units – The company is advised to buy from an outside supplier. Total cost to manufacture 100000 units is Rs. 9,10,000.

Growth and Development Essay

Children of the same age will experience progression differently, their progression is based on a dynamic process termed growth and development, both often used interchangeable, these terms however have completely different meanings. Growth usually refers to a noticeable increase in the child’s actual size, for instance the child’s weight, height, or head circumference. Development is a broader term than growth the rate and level of development are closely related to physiological maturity of the nervous, muscular, and skeletal systems. For example at birth the neurons in a child’s brain begin to make critical connections, which will be used in adult functions, such as vision. This is considered development and not growth because there is no increase of size and can observed without an advanced instrument. Development is also a sequence of composed of predictable steps along a developmental pathway common to the majority of children. Read more: Sequence and rate of development  essay Development usually focuses on several major domains: physical, motor, perceptual, cognitive, social-emotional, and language. According to Novella J. Ruffin Ph.D., Assistant Professor and Extension Child Development Specialist, physical development refers to â€Å"physical changes in the body and involves changes in bone thickness, size, weight, gross motor, fine motor, vision, and perceptual development.† â€Å"Growth is rapid during the first two years of life. â€Å"The child’s size, shape, senses, and organs undergo change.† ‘As each physical change occurs, the child gains new abilities.† Motor development is holding their head up, sitting, pulling, rolling, eye-hand coordination, reaching or grasping. â€Å"The gross motor skills develop in a head to foot progression (Gesell, 1940), â€Å"Head control is the first movement that a baby achieves, and is necessary to attain other movement skills such as sitting, crawling, and walking† (Illi ngworth, 1983). Head control is vital because The ability to roll smoothly from back to stomach, or stomach to back requires some degree of head control, and a rotation movement that occurs along the trunk of the body, between the hips and the shoulders. Rolling is the first movement that allows a baby to change his position, and usually develops between 4 and 5 months of age (Caplan, 1978). The ability to maintain a sitting position requires a baby to have developed equilibrium reactions and protective responses in the forward, backward, and side to side directions (Bobath, 1964). Although if the baby has difficulty maintaining balances, the parents can play with the child to improve equilibrium reactions. â€Å"Once an infant develops strength, coordination, and balance to move about freely on the floor, he will begin to pull up to stand and discover ways to explore things that were previously out of his reach (Bly, 1980) Perceptual development is an aspect of cognitive development that allows yo ung children to start interpreting and understanding sensory input. Cognitive development is the changing of thought, learning and perception as a child develops from infancy to childhood. As a child begins to understand who they are and what they are feeling is social-emotional development. The greatest influence on a child’s social-emotional development is the quality of the relationship that the child develops with their primary caregivers. Positive and nurturing early experiences and relationships have a significant impact on a child’s social-emotional development. Language development begins early in life; however there are different theories on how to explain just how language development occurs. For example behaviorist theory of B.F. Skinner suggests â€Å"that the emergence of language is the result of imitation and reinforcement.† Yet the nativist theory of Noam Chomsky suggests â€Å"that language in an inherent human quality and that children are born with a language acquisition device that allows them to produce language once they have learned the necessary vocabulary.† Some newborns have developmental differences caused by unfavorable conditions before, during, or after birth due to genetic or environmental influences; these facto rs could lead to atypical child development. The term atypical describes children with developmental differences, deviations, or marked delays—children whose development appears to be incomplete or inconsistent with typical patterns and sequences. There are many causes of atypical development, including genetic errors, poor health and nutrition, injury, and too few or poor-quality opportunities to learn. (Pg 34, Ch.2, Principles of Growth and Development) Atypical physical growth can also be called physical development delay, this only becomes a problem when the motor skill does not emerge by the expected date, and the child is making no progress on the learning skill. Atypical cognitive growth will tend to arise from a developmental delay. Some of the most common causes of these delays are brain injury, abuse and neglect, and gene or chromosomal abnormalities. In conclusion children can be the same age, the same weight, and the same height, but each child will develop differently, each will have their own unique pattern of growth. Each child will develop differently with the influences of environmental factors, culture, and family values that are uniquely to each individual. As children grow there are points of developmental milestones. Each milestone helps the progress of new milestones such as walking, which requires muscle strength and coordination. There are different sequences of development each as equally as important as the other. Every child will learn from their environment, and a loving and positive environment will have loving and positive children. Reference Allen, E.K; Marotz, L.R. (2010) Developmental Profiles Pre-birth through Twelve Bly, L. (1980). The components of normal movement during the first year of life. Bobath, K. & Bobath, B. (1964). The facilitation of normal postural reactions and movements in the treatment of cerebral palsy. Caplan, F. (1978). The first twelve months of life. Gesell, A. (1940). The first five years of life. Illingworth, R.S. (1983). The development of the infant and young child: normal and abnormal. Novella J. Ruffin Ph. D., (2011). Understand Growth and Development Patterns of Infants.

Brubaker

Treveon Albert Dec 1, 2011 Brubaker’’ Reaction paper ‘’Brubaker, movie of the 1980’s is an earnest, right minded, consistently unsurprising movie about a penologist named brubaker (Robert Redford), who sets out to reform a single corrupt prison and finds himself bucking the system, including the state administration that appointed him to his job. When the new warden comes in disguised as an inmate, he sees first hand all the corruption and scams the guards and prison officials are running. When he reveals himself, and starts to implement reforms to stop the corruption, the local community business, which had been benefiting from the scams, fights back, and the corrupt southern prison system, starts making political trouble for the new warden. As soon as brubaker identifies himself and takes command of Wakefield to begin his reform program, the film loses all pensions and becomes, instead, a predictable inventory of the problems faced by all reformers who, like brubaker, refuse to compromise. Based on the rebound of the movie, personally I think Robert Redford is a very courageous man and will overcome every obstacle in his way to be successful. Perhaps the personal view that brubaker has on starting the reform program is kind of a false approach because no one is on his side, and the people that are on his side can’t do anything to help him. Motivationally Lillian, the lady that is in the system believes in Mr. Brubaker can’t betray the state administration. To make a change brubaker would of been mostly successful by getting in the system. I was also influenced that this is kind of a life lesson. While trying to make a change always have resources that back you up and get people on your side with power and people that have a voice in the society Mr. Brubaker was living in. It is very noticeable that brubaker was out numbered. Without sustaining a change brubaker may have made a change but it wasn’t a process in the making, it was an

Discussing the concept of the Ecological Footprint, as well as your Essay

Discussing the concept of the Ecological Footprint, as well as your score. Be sure to address whether or not you think it accurately affects your impact on the environment - Essay Example As per my score, if the whole world starts to imitate my lifestyle, it would require 4.52 earths to sustain it. This realization was indeed an eye opener. Most of us tend to lead consumption oriented lifestyles, being totally oblivious of the impact it may have on the environment. If the humanity continues to pursue such ecologically irresponsible lifestyles, it will have debilitating consequences for the generations to come (Low 156). The questions posed in the quiz were based on my day to day consumption patterns like energy consumption and dietary preferences. Thus it was easier for me to relate to the quiz. I certainly plan to introduce at least some small and simple changes in my lifestyle like recycling my garbage and waste, turning off the lights when not in room, purchasing energy efficient gadgets, using more of public transport,

Report for Potential Investor Assignment Example | Topics and Well Written Essays - 1750 words

Report for Potential Investor - Assignment Example Financial Analysis The Company’s Financial Analysis is based on the last 5 year’s financial data as per London Stock Exchange Website (Source: Robert Wiseman Dairies Fundamentals). ... the raw milk and oil prices (Source: annual report 2011, pg 17, web version) For 2011, the Company has reported an operating margin of 4.1% (Source: annual report 2011, pg 11, web version) after adjusting for non recurring items like closure of Okehampton Dairy and Cupar Depot (Source: annual report 2011, pg 17, web version) Net Profit Margin : Calculated as the ratio of Net Profit or Profit after tax to Revenue NPM 2.96% 4.03% 0.78% 2.68% 3.99% The profit margin of the Company is quite volatile as seen from the 5 year data. The Company benefited from lower finance cost which declined from ?1.3m to ?1.0m (Annual Report 2011, Pg 17, Web Version) and lower effective tax rate, down to 20.9% from 27.3%(Annual Report 2011, Pg 17, Web Version) in 2011 but the gains on absolute basis were more than offset by reduction in operating profit. Return on Equity : Calculated as the ratio of Net Income to Shareholder’s equity RoE 16.73% 25.61% 4.89% 13.85% 17.28% Net Profit Margin 2.96% 4.03 % 0.78% 2.68% 3.99% Asset Turnover (Sales/Assets) 2.72x 2.69x 2.75x 2.46x 2.50x Financial Leverage (Asset/Equity) 2.08x 2.36x 2.28x 2.10x 1.73x The return on equity for a Company justifies the investment of shareholder’s funds in that firm. It should be higher than the cost of equity which implies the Company has been adding value to shareholders. A high RoE is desirable, it should be analyzed in its components based on Dupont’s formula (i.e ROE = Net Profit Margin * Asset Turnover * Financial Leverage) to assess impact of each of component on ROE. Based on this, volatility in net profit margin it seems has made ROE volatile with Company managed to improve its asset turnover (conversion of asset employed in sales) over

Hostility in Romen and Juliet Research Paper Example | Topics and Well Written Essays - 1000 words

Hostility in Romen and Juliet - Research Paper Example Accordingly, the theme of the play can be described as the hostility of â€Å"two households† in Verona, Montague and Capulet, who try to attack aggressively the lovers, Romeo and Juliet, who preserve loyalty to their true kingdom of love. Therefore, not love simply must be regarded as relevant in the play, but rather the hostility of two households, which arises between them, trying to destroy the sweet feeling of the young lovers. Then, focusing on the summary of the plot and also sub-plots, both with its outcomes for the proposed theme, it should be concerned that â€Å"ancient rage† was the most powerful motive for action throughout the play for both minor and major characters. Here, Shakespeare shows his constant shifts from comedy to tragedy, and the development of the minor characters, who are able to conduct the supporting atmosphere for the protagonists. The star-crossed lovers present a stable opposition to the hatred, being able to forget about rage in a flam e of their swift and passionate love; however, due to the star-crossed fate or simply by chance they were doomed for the mutual suicides. To force a thesis, some researchers put an emphasis on solely love when treated the play, such as, for example, Lawrence Edward Bowling1, and some suggested that not only factor of love may be objectified in the whole play, such as Thomas Honegger2; but, on the contrary, it should be stated that simply hatred/rage/hostility of the clans was an fundamental factor which determined the development of the relations between the lovers because their love from the beginning contradict strongly with the whole situation within the families. This situation gives a powerful impact on extremely impulsive process of mutual relationship of Romeo and Juliet. Therefore, a quite extravagant thesis should be forced that the lovers’ strongest sympathy is initiated by the powerful hostility/rage/hatred between the clans, which statement is presented in the pro logue of the Act 1 in such a way: â€Å"Two households†¦ / From ancient grudge break to new mutiny†¦ / From forth the fatal loins of these two foes / A pair of star-crossed lovers take their life; / Whose misadventured piteous overthrows / Do with their death bury their parents' strife. / The fearful passage of their death-marked love, / And the continuance of their parents' rage†¦Ã¢â‚¬  (Act 1, Prologue) Therefore, as prologue puts it, two households descended their â€Å"mutiny† long beforehand, but â€Å"a pair of star-crossed lovers† â€Å"bury their parents’ strife† â€Å"with their death;† as a result, great love is determined and initiated by the great hatred, and thus great hostility is defeated by the great passion of the lovers, the conjunction between two principal motives in the dramatic plot of the play is unquestionable. The hostility between the clans in Verona influenced a lot on a very character of the relations be tween the lovers, determines its doomed and swift process. Accordingly, in Act 1, Scene 5, Romeo asks rhetorically: â€Å"Is she a Capulet? / O dear account! my life is my foe's debt†; (Act 1, Scene 5) which phrase is responded by Juliet in such words: â€Å"My only love sprung from my only hate! / Too early seen unknown, and known too late! / Prodigious birth of love it is to me, / That I must love a loathed enemy;†

Anti-kickback Laws and Violations Term Paper Example | Topics and Well Written Essays - 2750 words

Anti-kickback Laws and Violations - Term Paper Example Anti-kickback laws are laws that are used to protect patients from frauds by the physicians. The patient who is subjected to such abuse usually has a financial alliance with the physician. The financial alliance can either be ownership of property or remuneration of certain goods. Physicians tend to take advantage of the beneficiaries whom they are supposed to offer medical services to decompensate their financial losses. They do this by asking for extra funds or providing poor services to the patients. Statutory laws were made governing the conducts of physicians and the punishment given thereafter (Schachter 2008). Physicians violate the anti-kickback laws due to poor salaries and denial of some insurance companies over the claim of the physician. Here are some of the state laws that control the referral of beneficiaries by physicians. The statute forbids state healthcare providers from deliberately imploring any compensation from the beneficiary for a service offered whose payment is to be made under the state health care program. The Federal Anti-kickback Statute is a purpose-based statute. The Federal Healthcare Program in the United States Government is a program that provides health services and acquires its funds from the government either partly or in whole. Some of the transactions are federal apart from the Federal Anti-kickback Statute (Schachter 2008). The consequences of going against the Federal Anti-Kickback Statute are very brutal which includes fines of up to $25000, imprisonment of up to five years, barring from participating in state healthcare programs and administrative public money fines of up to $50000. In order to avoid violating the stark laws, it is important to understand the definition of some of the terms used in the stark law. This includes understanding which people count as the immediate family and what a financial relationship is, investment

Analyzing a Photograph Essay Example | Topics and Well Written Essays - 1000 words

Analyzing a Photograph - Essay Example When the photo was taken, it was the day the Japanese surrendered to the Americans through signing a contract of agreement. Eisensteadt was then assigned in Manhattan and was taking pictures in the streets when he witnessed the phenomenal stolen kiss, which made him very famous. In his recollection, he claimed to have followed the Sailor as he saw the other kissing different women. The photo was published in Life Magazine where it appeared on the center of a page, among two other photos with other couples kissing. In the other photos, the couples intended to kiss, whereas in The V-J Day in Times Square, the subjects did not know each other, and they did not plan to kiss. Produced in 1945, the photo is still in black and white, thus showing the high contrast between the sailor’s blue uniform and the nurse’s white outfit. The high contrast makes the subjects easily identifiable, hence allowing the artist to achieve focus and emphasis. The subject of the photograph is what makes it extraordinary. At first glance, viewers will think that the kissing couple knows each other, and that they are kissing in front of the crowd to make a show. However, if viewers will find out the story behind the photograph, they will have more interest in it. Photos of kissing couples are quite common especially nowadays; but the thought of two persons kissing despite being totally strangers to each other is really surprising, not to mention that the photo was taken way back in 1945 when the people were a lot more conservative than today. When investigated, the sailor and the nurse were found to be unfamiliar with each other, and the sailor was said to have done the kissing out of his exhilaration in hearing the news about the withdrawal of Japanese from the war. Later investigations revealed that the sailor named Glen McDuffie kissed the nurse identified as Edith Shain because he knew that his brother who was captured by the Japanese will be set free (Goddard). The unfami liarity between the man and woman is established by their hand gestures. The man who is holding the woman with his left arm closes his fist instead of holding the woman’s face to show gentleness and intimacy. Likewise, the woman’s left arm, which is supposed to embrace the man around his neck, does the same unlikely gesture for intimate partners: it closes in a fist, hence reflecting unfamiliarity. As regards the response of the nurse, she claimed to have responded to the sailor’s kiss because she saw the happiness in him. In sum, the festive mood of the subject is the general feeling that Eisenstaedt has captured. In other pictures where couples are kissing, passion or love could be perceived. However, in Eisenstaedt’s photo, the expression of freedom to do what one desires to do is given emphasis instead. Emphasis is further achieved with the reactions of people around the subject. On the right side is a woman in her forties, looking and giggling at the sight of the kissing couple. On the left side is another sailor in his outfit, giving a good laugh at the subject. The reactions of the bystanders add to the emphasis in the photo. Such smiles draw the attention of the audience further to the couple in the middle of the picture, especially at what they are doing. Moreover, by laughing and giggling a

Case study of 2007 Mattel toy recall Essay Example | Topics and Well Written Essays - 2000 words

Case study of 2007 Mattel toy recall - Essay Example The result was that the company had to recall the major part of its production as the toys manufactured by the contractors contained toxic components. For instance, its toy Sarge contained high levels of lead, and some other items such as Batman, Polly Pocket and Doggie Daycare contained powerful magnets that could be easily swallowed by children. This paper will analyze to what extent Mattel Inc demonstrated its legal and ethical responsibility while responding to the issue. It will also discuss the role of other parties involved. Finally, the paper will suggest an essential approach for the society to ensure that their children are protected from harmful toys. 1. Evidently, Mattel acted in a responsible way by performing a series of product recalls in 2007. Although the U.S. Consumer Product Safety Commission (CPSC) announced Mattel’s five initial recalls on August 14, subsequently, on 4th September, Mattel announced the recall of other items that contained lead and harmful magnets (Case study). This was the real indication of the firm’s ethical and social responsibility toward the entire world. At the same time, the incident shows that Mattel must reconsider its outsourcing or international business strategies. Evidently, Mattel did not clearly analyze the risk factors associated with outsourcing business in China. It also failed to forecast the likeliness of â€Å"quality compromise† while choosing Chinese contractors. These strategic flaws cause people to doubt the ethical accountability of the firm as well as the effectiveness of current regulations. Although Mattel’s strategic decision on producing toys in China flawed, the way the firm responded to the 2007 issue was very substantial. Mattel has been very keen on maintaining its public transparency despite certain issues such as that of the 2007 recall. As Lawrence and Weber (2010) point out, in 1997 Mattel developed its own detailed code of conduct and since then, it added i ts genuine effort to comply with the code in every aspect with the extended help from ICCA, an independent audit firm. For instance, the issue associated with Mexican plants, where workers complained that they had to â€Å"stand without a break for eight hours a day,† was immediately addressed by the company in a very reasonable way (p. 104). As per the SICCA report, Mattel Inc in 1997 defined its â€Å"global code of conduct (Global Manufacturing Principles) for its production facilities and contract manufactures†; and the GMP â€Å"covers such issues as wages and hours, child labor, forced labor, discrimination, freedom of association, legal and ethical business practices, health and safety, protection of the environment, and respect for local culture, values, and traditions† (SICCA, 2010). Again, as the case study states, in China itself Mattel had its own facilities and special test labs for testing the quality of the products; and the company had its own sp ecific standards with regard to the levels of lead in paint. Undoubtedly, the company initiated an extensive investigation in â€Å"July after a European retailer found that paint on a Mattel product† (Case study). Moreover, the company never wanted to hide its fault and instead, informed the world that it was earnestly trying to resolve the issue in union with the Consumer Product Safety Commission in the United States and other

Effect Fast Food Essay Example for Free

Effect Fast Food Essay Fast foods have become a common trend amongst many individuals. Most people would always say they dont have time hence opt for fast foods. With the advancement of modern technology these foods are made in way that leaves questions unanswered. Despite research showing organic food such as meat and poultry serve better nutritious supplements, most people tend to rely on fast foods such as vanilla and, barbecue more so in U. S. A. (Alexander, 22). There are some negative aspects pegged to modern food production techniques in the society. Modern food production techniques are costly hence it is not convenient for poor farmers since it involves scientific knowledge. In spite of its prevalence for about in 13year in U. S. A. the debate about fast foods has taken centre stage in todays discussion. This paper tries to stipulate the effects of fast foods that are exhibited in our contemporary society. Firstly, Modern methods also make use of machinery which is not available to every farmer in the world hence, it leaves the poor farmers out as they cannot afford the equipments required and, it also involves heavy investment especially when breeding certain crops for the sake of improving their nutritive values. In the process, various elements are introduced into them. It also builds the view in people that, only modern produced foods are good for consumption hence, the foods produced using conventional methods are, viewed to be of lesser value. Traditional farmers are therefore left out with their own produce making them to suffer economically (Schlosser, 112). It also observed that, foods produced using modern productions are also costly. However, the big question is why most people rush for them? Similarly, there is great fear in the world that genetically modified foods have immense negative health Impacts on peoples health. Consequently, modern food production is now focusing on safety of foods consumed by customers by introducing new techniques and, state of the art processing methods have been discovered to ensure that valuable nutrients are preserved. There is an immense focus on safety in foods being evident in the area of quality standards and safety. Safety requirements are of global significance along the whole food production line, from harvest of raw materials to storage of processed foods in homes (Wilk, 77). The key concern therefore is suppressing the growth of unwanted organisms that may spoil food. These actions have effects on the health of the society since; they eliminate the chances of food poisoning. Similarly, modern food production methods are also more focused on meeting specific dietary needs for the society. With the increased knowledge on the importance of various nutrients, diets can also be developed to meet specific need as numerous plant ingredients have already been shown to be beneficial in disease prevention. With the increasing knowledge on the importance of various nutrients, diets can be developed to meet specific needs. There is a wide range of food designed to suit the nutritional requirements of various groups such as the old, expectant or breast-feeding mothers, infants, young children and sportspersons. Such foods are characterized by a balanced composition of energy suppliers in the form of fats, carbohydrates and proteins. In addition, they have cocktails of vitamins and minerals composed according to the current state of scientific knowledge. For many elderly, they have an advantage that, the same foods may provide a balanced diet and, a sufficient supply of vitamins. Also, essential amino acids and minerals are provided without changing long standing habits. Application of modern food production methods has also proved to increase the levels of output in farms. Modern methods lead to high turnout of food production. There are several reasons for the causes of negative impacts of modern food production in the contemporary society. It is evident that, due to the high knowledge required in the production, only a few companies will be able to pool the resources and expertise to carry out the studies and production (Brown, 68). Some of these companies are unscrupulous and, will charge so much on their products since there are less competitors in the market hence, being a burden to the society as they are compelled to pay more. Also, there are other researchers who only claim to have improved a certain food in form of its nutritive value yet, it is not just to get easy money. The consumers are not aware of that hence, they end up buying the products not knowing they have been conned. In addition, lack of regulation by governments is another cause of negative impact on the health. This is because, some food producing companies will not carry out enough studies while genetically modifying some foods hence, may end up being lethal to the societys health. However, modern foods have had numerous positive impacts. With the advancement of scientific knowledge in plants and genetic engineering, it is possible to introduce even produce allergen free plants which are safe for the society. Genetic engineering is used to produce allergens in amounts sufficient for scientific analysis. The main aim is to produce varieties which have no predominant allergens and thus accommodate even hypersensitive consumers. Also with sophisticated technological efforts, it is possible to meet safety standards while maintaining organoleptic quality. Unwanted micro-organisms in foods need moisture, neutral pH values, low salt and sugar concentration and moderate temperatures to grow. This has called for measures to be undertaken to prevent the growth of these micro-organisms even after mild processing conditions, e. g various combinations of heat and acid treatments. The use of technology on the addition of antimicrobials, magnetic field pulses or computer aided design of equipment that is easily cleaned. As heating can destroy sensitive food ingredients, e.g. vitamins, modern pulse heat treatment involves very brief heating interspersed with cooling phases. Another way to combat microbial growth is water extraction, like industrial microwave drying of fruits or spray-drying of milk. Microwave drying offers the advantage of relatively low temperatures combined with the reduction of pre-existing moisture levels resulting in preserving valuable nutrients and flavors. Nowadays, food diagnostic methods are also being employed to determine the condition of foods by checking the temperatures, acid content, presence of certain metabolic products or, the quantity and type of micro organisms in a sample of safety controls. Besides conventional practices such as physiochemical characterizations, state-of-the-art molecular genetics methods are also widely used to identify spoilage bacteria. New tests based on molecular genetics can also be used to investigate a foods origin. Modern food production methods also act positively by improving the helpful micro organisms which contribute both to flavor and preservation of food stuffs. Low earnings among the people in the society, has led to permeation of fast foods because, low earning people mostly would prefer to purchase the fast foods rather than other foods so as to be able to pay bills. It is evident that, fast foods may at times cost lesser as compared to other healthy foods. Also, the society is not concerned in what they eat but are ready to consume the fast foods not withstanding their effects to their health (Meeks, 122). The fast food industry is experiencing a tremendous growth and success due to the changing lifestyle in the society whereby, people are no longer doing strenuous jobs so they end up preferring fast foods. It is also evident that fast foods are cheaper compared to other foods so people are inclined to buy them due to current economic situations. In conclusion, the society nowadays is a working one where people have no time to prepare food hence; they prefer to walk into fast food outlets and purchase rather than spending time cooking. The society is also experiencing changed eating habits and, people are not too much concerned with their health thus they buy fast foods. There is also a growing demand in fast foods mostly linked to the increasing population growth and also advertisements. Fast foods are also addictive and hence once one is used to them it is hard to leave.

Doctor Faustus And The Lutheran Aesthetic Religion Essay

Doctor Faustus And The Lutheran Aesthetic Religion Essay (187) In Renaissance Tragedy there is always generally a concluding death-scene, the blooding ending a certainty to happen. The 16th century was a time of growing scepticism about the Christian afterlife and an urgent need for present self-realization. Finding a brave death would satisfy a lasting fame and tragedy offering comfort to a secular world. (188) Doctor Faustus is one of the tragedies of the time with such secular tendencies, the doctor rejecting the Heaven connects it to Luthers renewal of the mystery in afterlife, making death the more inscrutable in its cycles of despair and faith which is inherent in Christian experience. There is a set of formal technique stressing such affinity between the two with the plays ambivalence towards Calvinistic predestination and Faustus recurrent mood-swings as a Lutheran response to inaccessibility of death. Lutherans scepticism regards the possibility of containing philosophical speculation on afterlife in stable pieces of doctrine which for Faustus and Luther ends up in a restless ecstasy of mind. (189) The Calvinist background makes Faustus choice compelled in fear of Gods punishment and yet being unable to repent and the inevitable otherness of the deity and the predestination of human action. Faustus has studied in Wittenberg where both Luther and Calvin taught and his tragic force stems from the destruction of an individual will by the arbitrary power of the Calvinist God. (190) Presently the general view takes Faustus motivation in a balance perspective of both voluntarist and determinist readings. The actual restlessness within the play dangles between the extremes. Faustus is a sceptic; his mind proceeds by the dialectic of doubt and desire to fill the void in his understanding through new dogmatic position while he establishes a balance between competing doctrines. His dissatisfaction with stasis is hardly adequate for his agonized unrepenance in Gods face of wrath. (191) II. The opening scene shows Faustus struggling to know what it cannot. All kinds of knowledge are tossed aside as woefully unsatisfying when he rejects such systems of knowledge. He is acting on a decision he has long considered. His mood abruptly shifts on theology and its central teaching: We must die an everlasting death followed by a sudden feeling of discouragement. The inevitability of death is not banished with confidence and thats why he turns to magic. At first its only his interest in black arts which is to resolve his death anxiety allowing him to behave with cynical abandon. Yet the continuing obsession with death manifests in his talks with Mephistopheles the debates leaving him unwilling to accept the replies he is given. He tacitly admits the existence of Hell insisting to find a fixed location and final determination however to no avail. He finds Hell both present and removed, present in the existence of devils and absent in him not yet dead. (192) Faustus can apprehend but not comprehend what hes confronted with, so he resolves it using his intellectual denial. He is continually encounters Hell by devils and becomes hopeless in such endless revolution, so he decides to be rid of the awareness of hell even though escaping the thought is impossible. He breaks the cycle starting to think about a wife, an earthly object. His scepticism manifests itself in the restless struggle which is rooted in his uncertainty about the supernatural that cannot be comprehended through his earthly vantage. Its a perspective ever beyond his own and also to some extent within Christian theology from Augustine to Calvin and when the basic elements of the afterlife is beyond ones grasp, repentance becomes almost impossible. (193) III. Such was Luthers teaching: confrontation with mortality as a fundamental source of religious experience and his anxieties about death were the basis for his entire theology. According to Heidelberg we by nature love our will more than the will of God. We even hate him and Luther supposes that our nature pushes us to avoid the otherness of death, yet our relation to God demands that we embrace it. We can never be freed from what we are. We are always left wrestling with our imagination. Luthers scepticism about coherence of human perspective is confusing and his belief in God seems dubious. (194) Generally the basis for the ideas of inwardness, plainness, and self-sufficiency are associated with Protestant thought. (195) Eucharist to him is real bread and real wine, where Christs flesh and blood are present while the formers remain still present. He insisted on the real presence of the Godhead as the meeting of two different perspectives: the object of faith, and faith in itself. The first is outside the heart, presented to our eyes, in the blood and wine; and the second in internal not externalized. (196) Luthers theology perceives an epistemological than an ontological difference between the earthly and the divine arguing that the single substance of the Eucharist is at once Christ and bread. The communion is therefore uncertain and destabilising and Luthers ecstasy cannot last permanently for the claim of an unencountered future. To him too much faith is the sign of sinful pride, a comfort which terrifies conscience and the despairing rejection of the divine will struggling with renewed efforts at faith. (197) Eucharist produces a state of incomplete satisfaction as an endless struggle to resolve a feeling of double vision, a mode of representation generating a specific psychological condition. In Luther, it is said that even in our destruction God is present with us, and in our death Christ our King liveth. (198) Luther speaking about death comes to life and comments on the horror of being trampled by death, the cycle of hope and despair Faustus is caught in. His views were not accepted by the Calvinist and the Anglican Church, yet his views on death were circulating in England. (199) Marlowe spent 3 years studying Protestant theology at Cambridge, and Faustus struggled with this uncertainty. His supernatural perspectives generate an awareness of a denied satisfaction attempting to deny the existence of this greater perspective. His final soliloquy is in the same dialectic pattern longing for the perpetual day and meanwhile his soul to be dissolved in elements, desiring to make the afterlife and extension of his earthly perspective and also escaping it entirely. There are baffling reasons for Faustus to keep to his pact. He asks for a description of hell while the answer he receives is dissatisfying. So he shifts the subject to having a wife substituting his questions with a feminized spirit. Mephistopheles explanation of astrology is freshmens supposition and the book of spells seem incomplete to him and he takes a tour to Rome instead of Hell. (200) Faustus denied satisfactions for his earthly boundaries are offered to him through Lutheran readings. Anyhow he knows that everlasting death awaits him and is confronted with the unchangeability of death and thus starts his pattern of avoidance the fact. The pact promises escape from this helpless awareness offering mortality by forging his damnation. Faustus abolishes the perspective existing beyond his own turning godly power to his own or rendering God irrelevant by determining his exact condition of death. In misery loves company Faustus pays more attention to company than misery feeling tormented by his condition. (201) Misery is nothing new to him, but he seeks company and the fellowship with the devil bridges the gap in awareness with which he is burdened. But he sees that the view beyond his is not different than his own vantage-point for devils condition is available to those humans who are in hell. No matter what the perspective the result would be an escape from the feeling of being caught on one side of the double perspective. Faustus is ironically caught in his own perspective for what the devil shows him is the re-exposition of his own view and there is no frame to validate the demons responses. So he keeps twisted back and forth between doubt and certainty with sudden cry of terror without being afraid of dying. (202) He has incessant change of voice referring to himself in first person and his meditations are dialogic dramatized in actual shifts of voice between confidence and doubt. V. Sense of doubleness finally takes Faustus to the extreme of avoidance distracting his mind from revolutions to magical tricks played on the Pope, a pompous knight, and a horse-dealer. These pranks show the adolescent turns in the doctor. (203) His serious and satiric behaviours are both other attempts at avoidance. Unable to get satisfied intellectually he is reduced to practicing magic and mindless games to escape the revolutions of his thoughts. He feels trapped in the double perspective and thus tries to leave it off asking for a wife. Hell is characterized to him as a place for permanent dispute while he is aware of the limits of his understanding and thats why he turns back to earthly diversions to find peace in earthly companionship which is doomed all the same. (204) Bell, Book, and Candle as a parody of Catholicism is also one of Faustus own condition of being caught in endless loop of his thoughts. His interactions with the devils re-enacts the pattern of avoidance that Luther call the fundamental condition of mortality. The pact is an emblem of human state either coming from studies of divinity or concourse with devils. We are left with the knowledge that there exist a knowledge beyond our own, and the more we struggle to establish a satisfactory relation, the more avoid the inevitable limits of our human condition. Thats why Faustus never abandons his pact: to rid himself of it would be meaningless unless freed from humanity. VI. Faustus needs to see past his humanness to find peace of mind always in the beyond. (205) Marlowe fuses two distinct methods of representation, psychological depictions of hell and human suffering, and painted devils making threats of physical torture. Renaissance concern for subtleties of human experiences juxtaposed with medieval emphasis on the stratified order of values. This is an intentional parody which is less sophisticated than Faustus agonized description of his mental strife. At the end of Act II, Lucifer tries to quiet Faustus metaphysical doubts providing Seven Deadly Sins. Faustus finds something satisfying in this allegory of hell more than the psychological description of hell. (206) Luther was traditionally an opponent of allegory believing that the true meaning of the scripture was lying in its literal sense, and his rejection was help both by the Catholic Church and Reform Protestants. The question regards the betterment of one particular allegory to another. Luther lashed out the Catholic church for ignoring the grammatical sense of the Eucharist. (207) Luther insisted upon the literal sense. For him there was never real distinction between the word of God and its earthly sign, they are simply two different ways of looking at the same thing. There is no way of moving from sign to signified and the dual function of the sign is to bring the observer into the real presence of God while at the same time manifesting the infinite gulf of perception that exists between God and mankind. Faustus need to escape unknowing is answered by hell depicted as the collection of earthly forms, knowing that afterlife can be understood in earthly terms and momentarily relieving him from the doubleness. But according to Luther such moments of forced resolution are not truly satisfying. Although Faustus turns to allegory, he remains aware that it doesnt actually bridge the gap. In the allegorical pageant, the certainty quickly turns to doubt, an inscrutability not dislodging his desire to know. The clarity of understanding is quickly rejected as bei ng naive and Faustus struggle leads him to an isolating despair, the cycle of faith and doubt, alternating between allegorical clarity and psychological complexity never to resolve. We are not even sure in the end the doctor will be back with another performance. VII. Dryden suggested that death can sometimes be the stuff of comedy, yet remaining a source of tragic experience all the same. (209) In Faustus there is a sense of doubt and anxiety on death as an incomprehensible phenomenon that logic is not able to soothe. Faustus struggles endlessly against his unknowing, the struggle which indicates nothing but the incompleteness that makes human existence tragic. Theology of Marlowes The Jew of Malta (214) After Faustus, this play is the most ironic one of his works. Jewishness is seen as a moral condition, and Jewish choice was the rejection of Christ, rejecting the treasure in Heaven for the one on the earth. Jesus tells the Jews you are of your father the Devil introducing them as the Antichrist. (215) Yet, the modern anti-Semitism of today cannot be applied to the times of Elizabeth and the image of the Jew at the time was more of a theological necessity than a living person based on his historical image in the Old Testament. According to Medieval law, sexual relations between a Christian and a Jew were met with the penalty of death by fire. The reason is taken as the denial of Christianity rather than racial issues. Shakespeares Shylock and Marlowes Barabas were more of a Medieval image as a word of general abuse bequeathed to the renaissance. Elizabethan England was a country bare of racial Jews and the whole frame rejected racial thinking. (216) The Anglican service was praying for all Jews, Turks, Infidels, and Heretics. According to Hunter, the Jew who falls into the cauldron is the very one in the first Act with no reduction of the authors sympathetic identification with plenty of ironic counter-currents. The structure of the concepts in the play are theological not racial, and the name as a type was fixed unless he ceased to be a Jew. In the beginning Barabas congratulates himself on his Jewish prosperity and Abrams happiness. Yet this is not so in Christianity and Abraham and other old patriarchs of the Old Testament cannot belong to the Jewish one and Jewish invocation of them is merely subversive and alien. There have been numerous treatises trying to remove the Old Testament from the Jews. (217) According to Luther the Jews application of Abrahams blessings are only carnal injuring the Scripture. They may be the children after the flesh, but Christians are the children of the promise, as Isaac was, of grace and faith. Barabas later on does such self-congratulation when he leads Don Lodowick to his doom. (218) It was believed that the promise was the very thing the Gentiles were given. So Barabas self-congratulation seems as the same original choice and his orthodoxy in saying the blessings promised to the Jews is no less that Faustus joy in the paradise of the Seven Deadly Sins. An ironic contrast is made between the figure of Barabas and Job Marlowe citing from the Geneva version of the actual book of Job. (219) The reference to him is central to the whole conception of Barabas. He is an Anti-Job characterized by his choice of revenge and impatience. This way he is also an Antichrist for Job was the greatest of the types of Christ found in the Old Testament, his descent into poverty mirroring Christs into flesh. Barabas career is a parody to Jobs, both beginning in prosperity and then losing their possessions both accused of justifying their deeds, both restoring their prosperity. Their frame of mind is different though. Barabas self-justification is from monstrous egotism and Jobs is out of awareness that God is unanswerably just. Yet the latters voice acquire in the mouth of a revenger the pattern of all patience. The effort of Christian appropriation of Job was to distinguish between the action of a man whose vision of the world was coloured by the awareness of the Redeemer living and the superficially similar action of the man whose vision was limited to this world. (220) Jewish observances are justifications of the mere flesh for their Religion represented earthly wealth, dignity, and prosperity as highly valuable. Barabas is a Jewish Job and the loss of his wealth is a physical disaster, not a spiritual trial. The parody of Jobs spiritual Odyssey and Barabas view to treasure are different from what is recommended in Christianity. Barabas cannot serve both God and riches and the actions the Job denies are those in which Barabas rejoices as an Anti-Job. (221) Judas in Herberts represents such Jewish choice preferring thirty pieces of silver to serving his Lord delighting in avarice. The Jewish usurer was a known contemporary figure in Marlowes days even if absent from England and his wealth represented a kind of spiritual hunger for the infinite. The line of infinite riches in a little room contains in itself the material by which we distance and judge Barabas passion for treasure. In Miss Helen Gardners line also there is the notion of Immensity cloistered in thy dear wombe. (222) There is similarity between the two; Marlowes line draws the persistent image of Christ in the Virgins womb and (223) Such wordings are repeatedly mentioned yet in different words from one text to another. In one same tradition the image expresses the paradox of infinitude in little space stretching before and after Marlowe. In another one Christs power is represented as infinite richness. The Virgins womb is litel space and yet also infinitely rich in monetary sense. The comparison of Christ to jewels, gold, and silver are obviously shown in varied texts. (224) There is a natural transition of Wisdom to the Virgin where she is infinitely rich by possessing Christ, her womb functioning as a purse, mint, or an alms-box. The money is coined in the image of God, being defaced in the womb of the Virgin, the vessel enjoying humility. (225) Thus the double paradox of Marlowes line is already present in a religious tradition, Christianity being opposed to the flesh. The treasure/Christ is there for the use of others and again the contrast between the sterile treasure hoarded by man and the liberal treasure disbursed by God is shown: to ransome great kings from captivity (64-67). But the only king Barabas ransoms is himself while his house is captured and converted into a nunnery, Abigail entering it as a novice to dig up the treasure hidden. The contrasting values are played off: the fruits of the spirit and those of commerce, one against the other. The pun on benefit in the Aside (574-76) is interpreted as benefit to mean: as muchas Hope is hid (577). (226) When Barabs teases the Governors son to his death he talks of the nuns and friars as still doing it reape some fruit; in fulnesse of perfection (833-48). The variety of innuendos suggest the lechery of the nuns and friars with the fruit of bastardy playing on the idea of profit, spiritual, and financial. The austere life of Abigail leads to profit, by repaying the debt to God for her sinful past. Behind is the theory of monastic deprivation to appease Gods wrath by giving vicarious satisfaction. The nunnery in Barabas house is still a place of profit and Marlowes play on thesaurus is justified by the monetary and financial imagery of the churchs power. (227) The vows of poverty, chastity, and obedience which the nuns have taken are works of supererogation (duty done more than expected) and the profit they produce is part of Marlowes treasure though not the kind Barabas is interested in. The doctrine of a surplusage of merits is what lies behind the practice of selling Indulgences specifically talked about in thirty-nine articles as abhorrent to the Anglican Church, one of the most noxious (poisonous) of Roman belief. The final twist of the ironic point is in Barabas instruction to his daughter (585-98). (228) The resurrection is not a spiritual one; the profit is judged after the flesh. In (663-69) there is no wooden enactment of predetermined attitude, but a continuous fluctuation of sympathy backwards and forwards round the figure of Barabas while his religious status is never in doubt who fatally mistakes the nature of value functioning as the medieval emissaries of Hell, taking us with him in his scorn of the other characters in the play. The Jew is admired in a way different from Faustus. He is place among Christians with the profession of policy, nuns of dubious chastity, and friars with timid carnality; the Christianity itself is not attacked and neither is Jewishness approved. In Marlowes time Malta was being menaced by Turkish attacks, and such struggle was not between nations, but between faiths, God and the devil. Such prayers were commonly said in England in 1565. (229) Marlowe was referring to cut and dried moral issues by choosing Malta as the setting of his play. The Knights of Malta were no ordinary soldiers, but monastic ones vowed to poverty, chastity, and obedience. He chose his men to raise expectations of rectitude while his view of man was that of a fallen condition. The Christians are shown in a variety of cynical variations and inversions and the idealistic rhetoric of honour and piety is only a window-dressing with the reality of greed that the wind that bloweth all the world besides, / Desire of gold (1422). The international relations are based on money or illusion and Malta buys its peace from the Turks while the occation of the Turks coming to the island is to sell Grecians, Turks, and Africk Moores. The only tangible sign of honour in Del Boscos words is: Ile write unto his Majesty for ayd, (745) which is never materialized and finally scoffed at by Calymath. (230)Everyone has its price and Barabas presumes that it is a trade to purchase townes / By treachery, sellem by deceit (2330). The difference between a monarch and a thief is only a matter of degrees. Such a world is devoted to greed and Barabas in his self-interest is perfectly adapted to his environment while still standing aside others. Their conflict is a tiresome interruption in the real life of profit-making so that they would spare me, my daughter, and my wealth (189-92). At a personal he is in conflict with Christians and thus makes a common cause with Ithamore as an individual Turk: both villaines, / Both circumcised, we both hate Christians (978-80). His hatred to Christians is merely a reduplication of the Turkish hostility. In Act V it is more profitable to sell the Turks than the Christians for the latter is currently living the Authority (2139-41). The Turks and Christians both are inconsistent in their self-interest; but Barabas allows neither race, blood, faith, nor grandeur stand in his consistent monomania. (231) He is free from idealism or dependence upon others and the degree of admiration and sympathy shown in borne to better chance, / And framd of finer mold then common men (452) is a counterpoint over religious condemnation. The fate of Malta is a mere transaction but does not obliterate the importance of the orthodox view, that self-interest is self-destroying, and Barabas lines are a rhetorical progression of ever-narrowing range (189-192). The lines show a preference for private security in a Jewish alien. But there is not a whole progression where the daughter first is assimilated to gold and later is destroyed. Abigail is fraught with ironic overtones. In the Helen speech of Faustus the image of Semele as here Agamemnon was responsible for the sacrifice of Iphigeneia. (232) Barabas looks to the future in terms of gold (the barren breed of metal) (701-4) and the purchase of Ithamore in the slave-market is set against the sale of diamond Abigail to Lodowick (899) with cross-reference to real finance (983-1011). Abigail is both seen as gold and human investment and is drawn from circulation when necessary substituted by Ithamore. (1312-1344). (233) The trinity of me, my daughter, and my wealth is reduced to me and my wealth. Ithamore is also a tool and the descent from Abigail to Ithamore is through the ever-diminishing circles of personal freedom into depths of pettier criminality where the cut-purse and courtesan natural inhabitants. Such structure of decline takes place in Faustus, too. Both heroes begin with splendid assertions of individual will and in Act II and IV are carried to low-life clowning and frustrations. Yet Faustus ends splendidly while the Jews fate is not redeemed by a denouement and his psychological conditions are not discussed. Barabas temporarily defeats his enemies by pretending to die. Yet the Antichrist is not easily excluded. He returns through the towns sewers as a coup de theatre (a sudden event), a reminder of medieval pageants inheriting moral as well as physical structures, with the Heaven high up and the Hell underneath in the pit or the cauldron. (234) On such occasions as those of Barabas the cauldron could represent the traditional image of hell which was derived from the final chapters of Job where Behemoth and Leviathan both were pictured in details as hell-mouth of fearful monsters., a boiling cauldron was imagined in the open jaws of the monster. (235) Sometimes the cauldron represents hell itself, and sometimes it is a part of the setting. Definitely in Barabas end there are inevitable moral concerns with the final victory of Christians in Malta. Yet, Marlowe avoids the collateral Second Coming of Christ and the survival of the Christians has no moral justification. In fact Marlowe has damned the Jew as a means of tormenting and exposing those who pride themselves on their Christianity. The arguments of the Governor are like those of Peter the Venerable urging the Jews to be forced to contribute to the cost of the Second Crusade. (236) At the time all wars against the Turkish infidels were seen as Crusades and the situation of Malta was the extension of the one that Peter Venerable was writing about. Marlowe implies that Barabas is against the Christ, yet his trial is conducted by figures that approximate to Pilate and Chief Priest (331). Profession in the play means religious faith. (237) Barabas makes the Christian point that righteousness is not a tribal or racial possession, but an individual covenant (346-350). Therefore he has the right to live and prosper in this world and in terms of the Old Testament he seems to be justified. His extension of legal status in Malta to a religiously legality under the terms of the Jewish law, yet, does not fit in, with his claim to a personal covenant. (238) The righteousness in Barabas speech is a distinct and antithetical concept to that of the New Testament and a Christian audience is expected to reject Barabas defence. In (351-355) profession means Jewish faith and for the Jew to claim individual covenant is a contradiction in terms. Barabas as the figure of Job attempts at futile self-justification and as an Anti-Job figure resorts to Machiavellian cunning (507). The last two line of the Governor (356) show that more than doctrinal correctness is involved. (239) Marlowe in saying all they that love not Tobacco and Boie were fooles? And to what? Such a statement is effective because of its power to upset our preconception, but it does not lead to anywhere. Marlowe identified himself with the rebels: Tamburlaine, Barabas, Faustus, and Edward II, but that such identification blinded him to the immutable laws of God, society is improbable. His Cambridge background and social contacts suggest his contact with Calvinism and the strongest emotional effects in the writings of the reformers usually come from their sense of Gods infinite transcendence, and mans infinite debasement (Tamburlaine, 2893-2911). The speaker is passionately involvement with the idea of Gods purity and transcendence and the betrayal of that purity in human nature. (240) He knew what it was like to worship transcendence, the power, and beauty beyond human comprehension. He was a God-haunted atheist being simultaneously fascinated and horrified by the self-sufficiency of the fallen world. We come to prefer the Jewish profession of Barabas to the hypocrisy of the Christians with Marlowe belabouring the Christians. The world of Marlowe is completely a fallen one and so is the world of Calvin. The Spirit and the Letter: Marlowes Tamburlaine and Elizabethan Religious Radicalism (125) Having conquered Babylon and outside the ruins of the city Tamburlaine asks about the Islamic holy books: Now CasaneThey shal be burnt (2 Tam. 5.1.173-76). He realized the futility of respecting anything but his own divinity. He taunts Mahomet in (2 Tam. 5.1.180-81) and identifies himself as the scourge of another higher God. (126) To him Spirit is bound by nothing unlike Mahomet whose sum of religion rests in the Koran (2 Tam. 5.1.191). He disdains religion codified in books and the letter of the law means nothing for he possesses a divine spirit throwing off his shepherds weeds to reveal the armour beneath persuading everyone he is not of flesh and blood subject to laws. Marlowe comments on issues of gnosis and inner enlightenment and the conflict between the spirit and the letter. Here the Koran is substituted for the Christian Scriptures and he is addressing Christian theology in transferring the defiant gesture to the distant world of Islam. In Tamburlaine the possession of a spiritual gnosis leads to a disregard for all laws where others are governed bodily by it. At the time the issues of election and predestination were hotly debated and there were an increasing number of people seeking unmediated contact with God from religious authorities or doctrinal codes. Marlowes plays are a part of a larger cultural exploration of the significance of individual religious inspiration and the consequences of such inspiration for the body politic. (127) Marlowes plays indicate a sceptical attitude towards Gnostic transcendence. He offers a critical portrait of spiritual confidence gone mad and facilitates us with the perception of tensions in English Reformation thought. II. There is a Gnostic subtext in Marlowes plays as well as the presentation of anti-materialism. (128) As the opponents of the Gnostics, the early Church Fathers intended their work as a cautious displaying of heresy focusing their attention excessive, outlandish belief and practices. Gnosticism is a negative religio-philosophical movement escaping from the tragic farce of material existence, loathing the body and material register as a central feature like many ancient philosophies. But in Neoplatonic circles, the theory of divine emanations proclaimed earthly things to bear the reflection of the divine. In Gnostic thought the material world is not even the creation of the true God; rather its the work of an inferior god, himself the result of an error in the divine realm. (129) The one, unknowable God causes distinct divine beings to appear, each representing one of his attribute. The materials of creation stem from a tragic sense of loss, abandonment, and perplexity. For the Gnostics the creation of the world is a tragedy. Nothing valuable inheres in the qualities and characters of materiality. To exist on earth signifies the depth of ones removal from the perfection and tranquillity of the divine. The Gnostics can overcome the overwhelming alienation of life on earth through the attainment of gnosis, the recognition of ones true origin the essence of gnosis is knowing that the ones true self is divine and body and the world are impediments to ones transcendental ascent. (130) Gnostic thinkers believe that only a few individuals possess the pieces of divinity. People are divided into three categories: pneumatics (spirituals), psychics, and hylics, ones status being pr

Digressions in Venus and Adonis and Hero and Leander :: essays papers

Digressions in Venus and Adonis and Hero and Leander The poems Venus & Adonis and Hero & Leander have many similarities. Venus & Adonis, written by William Shakespeare (1593), is the story of lovesick Venus and innocent Adonis. Venus attempts to convince Adonis to have intimate relations with her. In the poem Hero & Leander, written by Christopher Marlowe (1598), Leander convinces the beautiful Hero to consummate their relationship despite her arguments. Another similarity of the two works is the digressions within the poems. In V&A, the digression involves two horses that are overcome by lust and eventually run off to mate in the woods. The digression in Hero & Leander is also sexual in nature. It involves Neptune attempting to seduce Leander. The digressions in V&A and Hero & Leander have parallel references to the work as a whole. The digressions also have similar qualities that indicate the influence of Shakespeare on Marlowe. The digression in Venus & Adonis occurs during the first one third of the poem. Shakespeare chooses to have the horses mirror the behavior of Venus and Adonis. The stallion, Adonis’ horse, mimics the actions of Venus. The stallion is the aggressor in the relationship; it is he who approaches the jennet. He shows off his strength and beauty by prancing and stamping on the ground. After his displays of strength and power the stallion, â€Å"looks upon his love, and neighs unto her† (Shakespeare 41). It is clear that the horse is entreating the jennet to submit to him sexually. When Shakespeare describes the stallion he states that, â€Å"this horse excel a common one† (293). This quote directly relates the horse to Venus. The reader knows that Venus is of uncommon status, she is a god and therefore is immortal. Shakespeare uses this knowledge to link the two characters. Venus is also very aggressive in her relationship with Adonis. Shakespeare humorously describes the way Venus demonstrates her strength in a way similar to the stallion. Venus takes, â€Å"over one arm the lusty courser’s rein, Under the other her tender boy† (31-32). Venus is attempting to use strength to get her love, the way the stallion used his strength. Shakespeare is making a reference to how Venus’ is taking what is customarily the male role. The actions of the jennet in the digression can be compared to the actions of Adonis in the poem.

Essay --

BOM: Managing Conflict in Cross Generation Audience Interaction: (cassie) (Show the audience the slide show; the different generations and their views. After the slideshow is viewed, the speaker asks â€Å"what do you think this slideshow has illustrated?† Let audience respond) The workforce we work in today is changing rapidly. Over the last decades the development of technology has been widespread. Not only has technological development had an impact on each of us but also it has significantly influenced a generation gap. Simply said, the older lifestyle has become obsolete. Technology has wiped out many of the old practices that the older generation have used. Because of this generation gap, there are marked differences between our generation and our parents’ generation. These differences are ‘in the way we think, live and communicate.’ For example, if our parents’ generation use the term ‘post,’ what would come into their mind would be the system for letters and parcels being delivered. However, in today’s generation, the word ‘post means a facebook post or a social networking post. Introduction: (Solita) Welcome Business Corporates to this annual business breakfast. We are workers from the Cairns Consulting Firm and would like to address with you one of a human resource issue we face in our workforce each day. Australia, like other developing countries is currently experiencing a population that is ageing, this is resulting in a demographic trough in the country’s workforce. In consideration of the impact on the economy, the ageing workforce is now a major concern and priority for government and organisations alike. Although research acknowledges the relevance of this issue in Australia, it remains unclear how organisations s... ...ger generation to meet them, she has earned her respect and reputation, she acts as a mentor and she separates her personal life from her work life. Conclusion: (cassie) In conclusion, the workforce today consists of four different generations, the traditionalists are the workers aged 70 and over, the baby boomers are the workers aged from ages of 49-68, generations X’s are workers 34years to 48 years old, Generation Y’s or also known as Millenials are workers aging 33 years and lower. All these generations style of learning, their mindsets, their type of communication, their priorities in life and their values all differ from one another. Due to this problems easily arise, so the main strategy and the most vital is communicating with each other, addressing and taking advantage of the variety of values and being attentive. Thanks for listening !

Love in The Yellow Wallpaper, Hlls Like White Elephants, and A Dolls H

Love in The Yellow Wallpaper, Hlls Like White Elephants, and A Doll's House True love is the love that everyone fantasizes about. It is the love that is unconditional and everlasting. Love is very hard to define since everybody's concept of love is different. However, in order to achieve a good relationship, people must have a well balanced power structure in their relationship, and good understanding and communication between them. In the stories, "The Yellow Wallpaper,'; "Hills Like White Elephants,'; and "A Doll's House,'; one could see the lopsided relationship between the males and females. In these stories the males predominates the females, and the characters seem to lack understanding, and communication toward another, which causes problems in their relationships.   Ã‚  Ã‚  Ã‚  Ã‚  The communication going on between the man and girl in the story, "Hills Like White Elephants,'; are not an honest one. The man seems to lead the conversation where as the girl is quiet. He brings up the subject of 'operation' which suggested abortion, but never mentions the word 'abortion' in the story to understate it. He tries to convince the girl to get the operation, but the girl seems bothered by this subject. However, he does not stop. Their relationship seems to be fine when the baby has not came in between them. We could see this where the guy says, "We'll be fine afterward. Just like we were before.'; The girl wants the relationship to become as before, but is in a huge dilemma whether to give birth to the baby or not. The man does not want the baby and has the choice of abortion in mind, not thinking of the other problems that would occur through operation such as the girl's health. Later on, the girl makes a melancholy remark that the hills look like w hite elephants. Probably the hills being a round shape reminded her of the baby. She walks toward the end of the station, and sees the beautiful nature. When she looks more toward the nature, one could see her small desire wanting the baby and thinks what may have been happened if she had the baby. The guy does not pay attention to that remark, because he is just concerned about making his point that he wants the operation done, not considering her side. The American guy does not come straight forward and does not mention the word abortion trying to manipulate her. We could see the man having the power over the ... ...hat she was nothing more than a doll for Torvald, she decides to leave the house. She sees no hope in Torvald, who until the end was concerned about his reputation and could not understand his wife. This could have been prevented if they ever had serious talks and understood each other. They needed to get into a relationship where nothing was covered up, and deal with the ugly unwanted sides of another by communication.   Ã‚  Ã‚  Ã‚  Ã‚  In all of these stories one could see the relationships where men were in control, and women were the followers. All of the relationships had problems and the cause was the lack of love, and communication. They could have had better relationships if they solved problems by having true and honest conversations, and try to know and understand the other person's thoughts. Those were stories of the 19th century, but there are still problems between males and females dealing with unbalanced relationships, and miscommunications or no communications. Love is a hard subject, and there would always be problems in relationships dealing with it, but if one is willing to listen to another and puts effort into reaching true love, the relationship could be a happy one.

Organizational Behavior across Cultures Essay

Cultural differences are inevitable in the world of today; the world is indeed an amalgamation of different cultures composed of diverse attitudes and values. People act in reference to the cultural features that define them. The distinctive nature of cultures brings sharp differences that people need to learn how to cope with, and embrace in their interactions (McFarlin & Sweeney, 2013). The most significant aspect is appreciating cultural differences and developing sensitivity towards cultural diversity. Without such, people from different cultural backgrounds often find it hard to relate effectively, and this leads to conflict. Organizational behavior is an example of many realms that cultural differences affect. Whenever an organization has employees from different cultural orientations, it is evident that the interaction amongst them will require cultural sensitivity in order to cultivate effective organizational relations. Literature Review                  In the wake of the globalization age, organizations are employing people from different cultures. Gelfand, Erez and Aycan (2007) assert that the importance of expatriates in the corporate world is increasing; hence, people are crossing boarders to find employment in other countries. Of course, this trend implies that different cultures will have to connect and meet organizational objectives. Certainly, an organization should develop structures of embracing cultural diversity by encouraging its employees to embrace sensitivity towards one another. In a cross-cultural environment, leadership is significant in realizing coherence among the employees. This fosters a robust organizational behavior by instilling cultural sensitivity among the employees (Gelfand, Erez and Aycan, 2007). In reference to the case study, John moves from Germany to the UAE for employment purposes. The culture at home is different from the culture in the UAE, thus he has to adjust to the organizational culture of the new environment. This emphasizes the point that different countries have different cultural trends. Saunders (2010) highlights that culture is richly embedded in values, norms and attitudes that defines it. People’s personalities and behavior stems from their cultural trends and beliefs. Thus, the organizational culture of an organization is influenced by the collective and individual cultural features of its employees. The unique features of the employees affect the way they relate to each other; hence influencing the organizational behavior (Saunders, 2010). For instance, a person’s religious beliefs and approach towards creating relationships have a huge impact on how he relates with other people. Cultural differences have being a source of conflict among employees, as every one seeks to practice his or her identity (Saunders, 2010). In such instances, it is important to note that managing the conflict from a cultural perspective is paramount. Since cultural diversity is the cause of the discontent, it is essential to address the cultural differences in a viable wa y. This will go a long way in creating a good environment for the employees. Based on the case study, it is true that Ahmad does not appreciate John’s insensitive nature to the culture of the UAE. As a devoted Muslim, Ahmad expected John to respect the month of Ramadan and ascribe to its rules because it is a significant religious practice in the UAE. The rude response from Ahmad surprises John because he did not violate the rules of Ramadan intentionally. Ahmad appears to uphold his cultural standards more than the professional standard, bearing in mind that John is his senior in the organization. Evidently, cultural differences have the capacity to influence the organizational behavior in an institution. Organizational behavior in a cross-cultural environment requires the individual and collective responses from the employees. It is evident that cultural diversity is a universal phenomenon that has an immense influence in the organizational culture of organizations. Fischer et al. (2005) posit that without effective management of cultural differences in an organization, it is certain that employees cannot develop feasible relationships to attain organizational goals and objectives. Fostering efficient relationships in a cross-cultural environment calls for employees and the leadership to enact cultural sensitive structures of adapting to the cultural diversity (Obinna and Farkas, 2011). Cultural intelligence is a significant element of embracing cultural diversity. Through cultural intelligence, an organization is able to appreciate the diverse cultural features in it, and work towards developing viable relationships aimed at achieving results. At the individual level, employees shou ld develop emotional intelligence in order to embrace and realize the beauty in cultural diversity. Valuing the cultural dimensions of fellow employees is paramount in encouraging a vibrant organizational behavior in a cross-cultural environment. The information above is true in relation to the case study. After realizing that he had violated the cultural rules of the UAE, John responded well by apologizing to Ahmad. Moreover, Ahmad also apologized to John for being rude and for not considering that he was from a different cultural background. The effective communication that ensued was vital in establishing a good relationship between John and the other employees. Cultural sensitivity was instrumental in developing efficient relationships in the organization. Conclusion                  Indeed, cultural diversity is a global trend that is not only unique to the UAE, but also to other parts of the world. It is important for the management of companies and organizations to manage cultural differences in the right way in order to build strong and efficient relationships among employees. This calls for embracing cultural diversity and valuing the contributions of every employee in an organization. References Gelfand, M.J., Erez, M. and Aycan, Z. (2007). Cross-Cultural Organizational Behavior. Annual Review of Psychology, 58 (479-514). Fischer, R., Ferreira, M.C., Asmar, E.R., Redford, P., and Harb, C. (2005). Organizational Behavior across Cultures. International Journal of Cross-Cultural Management, 5(1) 27-48. McFarlin, D. B., & Sweeney, P. D. (2013). International organizational behavior transcending borders and cultures. New York: Routledge. Obinna, A.K. and Farkas, M.K. (2011). Cultural Conflict Management for Firms and Organizations. International Journal of Business and Management Studies, 3(2). Saunders, M. (2010). Organizational trust: a cultural perspective. New York: Cambridge University Press. Source document