Personal Statement My Project Outcomes - 1423 Words

Generally speaking, my project outcomes were satisfying. I achieved successes but I also encountered some problems and pitfalls. When I published the first part of my book, I managed to sell four books in one day, just by posting a message to my followers on Twitter (See Appendix J). My fear was that my readers were not going to respond well to the launch of my ebook. But it was an unjustified fear. Indeed, I was surprised and happy to see the number of engagement on Twitter. One interesting fact is that just by selling four books in one day, I was the number one in the â€Å"Top 100† for free books about music. The next day, my ebook was also number thirteen on the â€Å"Top 100† for a most general list : Music, Art and Cinema (See Appendix J).†¦show more content†¦In spite of this, I would rather wait until I obtain a genuine review on my book, even if it might take a lot of time. Indeed, according to Nicolas Kapler, only 0,1% to 0,3% of people will post a review on Amazon about a book (Kapler, 2012). One of the major problem that I encountered was the problem of book sales. I had to sell twenty copies of my book in a short timescale. However, by reading forums and people s blogs, I realised that selling twenty books might be more difficult that I thought it would be. Indeed, apparently a lot of people are selling one or two books per week, even if the book is at only 0,99 euros (kdp.forum, 2011). But obviously, marketing is playing an extremely important role, and it also depends on the genre of the book. In the light of my colleagues experience, I thought that I would never be able to sell the required number of books before the deadline. Consequently, I had to find a solution to boost the sales of my book. I figured out that KDP Select could offer me a solution; indeed, the program is allowing me to give my book for free during five days maximum, over a period of ninety days. The solution that I used in order to promote the book was the following one : I offered my book for free during a period of two days. As a result, I sold nine books in fourty-eight hours. Over the course of this project, I learned and reinforced a good number of skills. Firstly, I wasShow MoreRelatedApplying Personal Managerial Accounting Problems1296 Words   |  6 PagesExperience to My Courses Oluyemisi Banwo Sullivan University MGT 596/597/696/697: Graduate Externship Class November 9, 2015 Courses I am Taking This Quarter Currently I am taking two non-externship classes. They are: 1. ACT510Z-AGAC02S-01-Accounting Theory for Management Decisions, by Dr. Miller which is a hybrid class; and 2. 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A Brief Note On Medieval And Modern Ethics - 971 Words

Medieval and Modern Ethics Does morality come into question when a decision needs to be made on a ethical level? Upon reviewing the situation the person begins to dig deep inside themselves to understand the situation from a personal level, and after taking everything into consideration they then form a conclusion. In addition the men who based their choices on sound mind and considered all things ethical made moral apparent. The question that is being raised is asking how would Thomas Aquinas, Martin Luther King, Jr., David Hume, and Nel Noddings handle the situation of turning children away. In the light of the question being so complex I plan on explaining first Thomas Aquinas and where he stood on the matter Thomas Aquinas believed natural laws were based off reason and not of moral standing First, properly and essentially, and thus natural law is not a habit. For it has been stated above that the natural law is something appointed by reason, just as a proposition is a work or reason (Marino 123). Furthermore, Thomas Aquinas associates reasoning with habits Accordingly since the precepts of the natural law are sometimes considered by reason actually, while sometimes they are in the reason only habitually, in this way the natural law may be called a habit (Marino 123). Uniquely, Thomas perceives natural law as habit; perceiving it in that sense means that natural law is done enough by man to become apart of his daily routine. A habit is defined as a practiceShow MoreRelatedEthical Theory Summary3039 Words   |  13 Pagesthe history of philosophy. (Note that all three of these represent different ethical absolutist/universalist theories. A view known as ethical relativism follows the se.) Please take this as a sketch that invites you to investigate these ethical theories further. 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I feel that such a reading is justified, nay invited, by Dante himself when he says; Oh you who have sane intellects Take note of the teaching which is hidden Under the veil of these strange verses Indeed so many are the concepts, moral issues and people hidden under the veil of these strange verses, and due to word count restraints, I must limit myself to justRead MoreEssay about The Role of Science, Ethics, and Faith in Modern Philosophy3606 Words   |  15 PagesThe Role of Science, Ethics, and Faith in Modern Philosophy ABSTRACT: Curiously, in the late twentieth century, even agnostic cosmologists like Stephen Hawking—who is often compared with Einstein—pose metascientific questions concerning a Creator and the cosmos, which science per se is unable to answer. Modern science of the brain, e.g. Roger Penroses Shadows of the Mind (1994), is only beginning to explore the relationship between the brain and the mind-the physiological and the epistemicRead MoreEvolution, Structure, And Ultimate Fate Of Neil Degrasse Tyson2479 Words   |  10 PagesNeil deGrasse Tyson is a contemporary astrophysicist, cosmologist, author, and television host. He is best known for starring in numerous television shows explaining the universe in terms of physics. He states, â€Å"During our brief stay on planet Earth, we owe ourselves and our descendants the opportunity to explore — in part because it s fun to do. But there s a far nobler reason. The day our knowledge of the cosmos ceases to expand, we risk regressing to the childish view that the universe figurativelyRead MoreThe Life And Work Of St. Augustine2850 Words   |  12 Pages was an African who is credited for being a founding father of church doctrine and innovator or pioneer of sorts, for Western Christianity. He was a legend before his time and possessed knowledge of The Word of God that far surpassed even today’s modern theologians. In this essay we will look at the life and work of St. Augustine of Hippo’s. First, starting with his lifespan will focus on his family, education and conversion experience. Second, will look at his theological viewpoint, what did heRead More George Gemistos Plethon on God: Aristotle vs Plato Essay4387 Words   |  18 Pagesmoment. Later, when the great Medici brought his great idea into being, he destined me, the son of his favorite doctor, while I was still a boy, for the great task. (5) While still in Florence, Gemistos summarized the substance of his lectures in a brief work entitled On the Differences of Aristotle from Plato, better known by its shortened Latin title as De Differentiis. 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Lord of the Flies †How is the idea of the beast developed Free Essays

The idea of a beast on the island emerges early in the story, which quickly evolves from the imagination of one little boy. At first the idea is superficially rejected but subconsciously absorbed and as a result it continues to develop. The concept of a dangerous presence on the island originates when one of the children mentions he has seen a â€Å"snake – thing. We will write a custom essay sample on Lord of the Flies – How is the idea of the beast developed? or any similar topic only for you Order Now Ever so big†¦Ã¢â‚¬ ¦.in the woods, † an idea which is quickly dismissed by the older boys as part of his imagination. Soon, many of the older boys begin to wonder about the existence of some kind of beast, and although many were not willing to admit this, its fear was demonstrated by their horrible nightmares and night screams. Later, talk of beasts emerges at an assembly where the vast majority agreed on its presence on the island and although Simon had already figured out that this idea came from their inner fear, he was not able to get this point across. Orwell reveals the reader, through Simon, how the creation of the beast is used to take the blame for all the chaos and disasters. Furthermore, the creation of the beast is just an excuse to believe the cause of evil is due to it, not to them. As a result, it becomes critical to find a definite shape for the beast and prove its existence as this would automatically release them from the guilt the evil emitted. Soon after, a dead parachutist’s corpse is confused with the beast, and the children become convinced of the existence of the beast. In a later assembly, Jack decides to leave the group as he refuses to obey more rules. Many others decide to follow him, as they felt more secure with him. The idea of the existence of the beast gave Jack control over the other children. The concept of a beast is allowed to develop due one main reason; fear. Fear of the unknown, together with the children’s imagination, built up the idea of a beast inhabiting the island. Yet, many other factors contribute to its development, such as Jack’s desire for control. Throughout this novel, the boys are constantly faced with various fears, yet nothing compares to the fear they feel towards the beast. The beast represents how human beings will try to convince themselves that evil is not present inside them, by making someone or something else seem to be the cause for the evil. The beast is a metaphor used to demonstrate how the imagination can be manipulated to let it grow; à ¯Ã‚ ¿Ã‚ ½The beast had teeth, à ¯Ã‚ ¿Ã‚ ½ said Ralph, à ¯Ã‚ ¿Ã‚ ½and big black eyes.à ¯Ã‚ ¿Ã‚ ½ Yet Golding’s purpose in developing the concept of the beast was to demonstrate the connection between evil and fear, to show us that fear is the thought and evil is the reaction, as it is proved by the murder of Simon, when he was confused with the beast which inhabited in their minds. How to cite Lord of the Flies – How is the idea of the beast developed?, Papers

How does Shakespeare portray the various perceptions of love in Romeo and Juliet Essay Example For Students

How does Shakespeare portray the various perceptions of love in Romeo and Juliet? Essay The play we are studying was written by a very famous, well known English Elizabethan, Shakespeare. Who wrote over 40 different plays. The plays were so famous that we still study them today in modern society and some have even been made into blockbuster films. The play we are studying is Romeo and Juliet which is a romantic tragedy with love and passion involved. Not only is there love between lovers but familial love as well. Where the star crossed lovers are caught in the middle of an ancient grudge between their families which will lead to their deaths. In British history this play could be linked to the war of the Roses in the 1400s which lasted 30 years. The war was fought between the houses of Lancaster and York. The emblems of each family gave the war its name. This suggests that the war could have inspired Shakespeare to write this play which was a big event at the time. An Elizabethan audience understood second perception of love more than a modern audience as courtly love was more common in their culture. Romeos parents and Benvolio are worried about him as they think he is love sick as he has tears augmenting morning due many mornings. Romeos state of mind seems depressed and melancholy and seems to have symptoms of traditional courtly love. Hes like this as he feels sorry for himself because he only thinks he is in love with someone and they dont love him back. He talks about Rosalyn quite crudely as he only talks about her beauty and how he wants to lose her virginity. He crudely says, Nor ope her lap to saint- seducing gold and complains that shes selfish as she doesnt want children to pass on her beauty and that its a waste. Also he compares her to the goddess Dian and uses oxymorons such as Hes much to do with haste, but more with love which suggests hes slightly crazy and gives the audience the first impression that he is insane. The type of love Romeo and Juliet have for each other is true love. This creates a problem as their two families are enemies and have an ancient grudge against one anther. Religious imagery is used when the lovers talk to each other to show the depth of their love. Shakespeare deliberately makes Romeo know about Juliets feelings by creating stagecraft and setting Romeo up in the orchard where he overhears Juliet say her true feelings like the famous line O Romeo, Romeo! Wherefore art thou Romeo?. She said that she would have played hard to get and wouldnt have played games with his affections unless he did and that she wouldnt have made her feelings public unless he overheard her which he did because of Shakespeares stagecraft. This is when the relationship starts and bad decisions start to be made. They talk about their wedding night very sexually and Juliet makes it clear she cant wait to consummate their marriage by saying O, I have bought the mansion of love, But not possessd it, and, though I am sold, Not yet enjoyd. In the opening scenes we learn that the Montagues love and care for their son because they were worried about his state of mind and want to protect him he knows this as they say glad he was not at this fray. Its also really obvious that Lady Montague loves Romeo as she dies of a broken heart when Romeo is banished which shows the depth of her love for him. At the beginning of the play Capulet surprisingly tells Juliet that she has a choice in whom to marry which would shock an Elizabethan audience as this is unusual in their time. This shows that he trusts his daughter greatly. But then very suddenly his attitude changes when Tybalt dies and he wants Juliet to marry quickly so he can have an heir and distract Juliet form grief. .uf372925630b6042bdef8241a4a164ec1 , .uf372925630b6042bdef8241a4a164ec1 .postImageUrl , .uf372925630b6042bdef8241a4a164ec1 .centered-text-area { min-height: 80px; position: relative; } .uf372925630b6042bdef8241a4a164ec1 , .uf372925630b6042bdef8241a4a164ec1:hover , .uf372925630b6042bdef8241a4a164ec1:visited , .uf372925630b6042bdef8241a4a164ec1:active { border:0!important; } .uf372925630b6042bdef8241a4a164ec1 .clearfix:after { content: ""; display: table; clear: both; } .uf372925630b6042bdef8241a4a164ec1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf372925630b6042bdef8241a4a164ec1:active , .uf372925630b6042bdef8241a4a164ec1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf372925630b6042bdef8241a4a164ec1 .centered-text-area { width: 100%; position: relative ; } .uf372925630b6042bdef8241a4a164ec1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf372925630b6042bdef8241a4a164ec1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf372925630b6042bdef8241a4a164ec1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf372925630b6042bdef8241a4a164ec1:hover .ctaButton { background-color: #34495E!important; } .uf372925630b6042bdef8241a4a164ec1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf372925630b6042bdef8241a4a164ec1 .uf372925630b6042bdef8241a4a164ec1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf372925630b6042bdef8241a4a164ec1:after { content: ""; display: block; clear: both; } READ: Shakespeare and Prospero EssayThis would then please the audience as this is a way to treat your daughter. But a modern audience would think it was harsh to send your daughter off to someone she does not know and when telling her calls her a hoe and wish she was dead. Lady Capulet finds it hard to talk to her daughter as she isnt around her often, Nurse is more of a mother to Juliet as she has brought her up as her own since she was a baby, this was normal in Elizabethan times. But Lady Capulet does care about Juliet when she tries to get her a good husband but she only cares about wealth and position in society than personality when saying By having him, making yourself n o less. Nurse and Friar are portrayed as surrogate parents, which in Elizabethan times was very common for the rich to have someone close to the family to look after the children. Nurse is close to Juliet because she raised her from birth and she is Juliets co-conspirator and she is always looking out for her as if she was her own. Shakespeare has adapted Nurse and Friar into the play to act as confidants for Romeo and Juliet so the audience can hear the thoughts and feelings of the lovers being told to someone. Friar and Nurse are the reason there was a wedding without their help they would have never gotten married. With the wedding happening the action speeds along. Friars motive is to become a hero in Verona, hes very passionate about this because he says For this alliance may so happy prove, to turn your households rancour to pure love. Nurses motive is a life long devotion to Juliet she is like her own daughter and Juliet is her life. Unfortunately Nurse and Friar fail towards the end of the play with not sending the message to Romeo about Juliets sleeping potion he also deserts Juliet out of fear. Nurse gives bad advise to Juliet saying Romeo is banishd; and all the world to nothing, that he dares ne er come back to challenge you Juliet does not agree with this so she gets angry and threatens to never speak to Nurse again. Because of this failure Juliet pretends to be dead with the potion which Romeo doesnt know isnt real because of Friar and Romeo kills himself which also results in Juliets suicide as well. So the people that Romeo and Juliet should trust the most ended up being one of the causes of the lovers deaths. Paris has been adapted in the play to add desperation. His character is portrayed as desperate as he is completely in love with Juliet even though he doesnt know her. He acts as polite as possible to Lady Capulet by saying Madam, good night: commend me to your daughter and calling Capulet lord. When he dies he even says Open the tomb, lay me with Juliet. Even though she obviously doesnt love him and hes just been killed by her true love. The Love that Paris feels for Juliet is Dutiful love to his and her family he also feels he has to protect Juliet which was the traditional way of doing things in Elizabethan times. The language Nurse and Mercutio use is a great deal and verity of euphemism and they crudely talk about sexual innuendo. Mercutio doubts Romeos feelings for Rosaline and he thinks they are just sexual so he teases him with sexual imagery saying things like An open arse, thou a poperin pear! Mercutio dies, this means the comic and fun element has been lost therefore we know we only have tragedy to follow. The Nurse may even be more vulgar as she refers to Juliet losing her virginity thou wilt fall backward when thou host more wit and compares it to when Juliet was little and she fell and cutting herself as a child. Nurse is expected to talk like this as she is close to the family and is lower class. The deaths of Mercutio and Tybalt shock the audience as well as speeding the play along. Killing a lot of the characters off surprises the audience more when the lovers die creating more sorrow. .uc3065d9cc3ff6f9dd5688343baa6e24b , .uc3065d9cc3ff6f9dd5688343baa6e24b .postImageUrl , .uc3065d9cc3ff6f9dd5688343baa6e24b .centered-text-area { min-height: 80px; position: relative; } .uc3065d9cc3ff6f9dd5688343baa6e24b , .uc3065d9cc3ff6f9dd5688343baa6e24b:hover , .uc3065d9cc3ff6f9dd5688343baa6e24b:visited , .uc3065d9cc3ff6f9dd5688343baa6e24b:active { border:0!important; } .uc3065d9cc3ff6f9dd5688343baa6e24b .clearfix:after { content: ""; display: table; clear: both; } .uc3065d9cc3ff6f9dd5688343baa6e24b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc3065d9cc3ff6f9dd5688343baa6e24b:active , .uc3065d9cc3ff6f9dd5688343baa6e24b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc3065d9cc3ff6f9dd5688343baa6e24b .centered-text-area { width: 100%; position: relative ; } .uc3065d9cc3ff6f9dd5688343baa6e24b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc3065d9cc3ff6f9dd5688343baa6e24b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc3065d9cc3ff6f9dd5688343baa6e24b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc3065d9cc3ff6f9dd5688343baa6e24b:hover .ctaButton { background-color: #34495E!important; } .uc3065d9cc3ff6f9dd5688343baa6e24b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc3065d9cc3ff6f9dd5688343baa6e24b .uc3065d9cc3ff6f9dd5688343baa6e24b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc3065d9cc3ff6f9dd5688343baa6e24b:after { content: ""; display: block; clear: both; } READ: Essay Questions For The Crucible By Arthur MillerThrough the play Romeo experiences a lifetime of emotions in a very short time of four days. His perception of love rapidly changes though the play. At the beginning he crudely speaks of women sexually and nothing else. When talks about Rosaline he says Nor ope her lap to saint- seducing gold: O, she is rich in beauty, only poor, that when she dies with beauty dies her store this is seen as quite selfish of him to say and that he should decide. But when he meets Juliet his view changes completely and he talks about her being more powerful than the sun and that shes a life giving sores which lights up the heavens. Juliet star ts as a good daughter her respects and appreciates her parents and their wishes. But when she meets Romeo she changes and decides to go against her parents wishes and runs away with Romeo and even gives up her family and makes the choice to never see them again when she fakes her death to be with her lover. Juliet shows maturity when she rethinks about marrying Romeo once hes banished and thinks about her future when saying methinks I see thee, now art so low, As one dead in the bottom of a tomb. Romeo also matures by not putting himself first before Juliet. He also finds the courage to overcome difficult situations and proves himself to be true and loyal to his commitments. Shakespeare delays their deaths by putting Paris and the Priest in the tomb which keeps the suspense and makes the play more interesting. Romeo and Juliet sacrifice their towns, families even their lives for each other. Romeo and Juliet is a great play because even though the audience knows how it ends people want to read or watch what happens because they want to know the point in the events, experience the climatic moments and find out why the characters motives lead to their tragic deaths. Also the play doesnt focus on one type of love they show many others including familial, loyalty, politics and passion making the play a lot more interesting. Romeo and Juliet is seen as a great play because it was one of the first love plays of all time which has inspired many others and is being studied and perform ed today years after it was written.

Computer World Essays - Hacker, Software, Computer Programming

Computer World World since the first computer was made in the late fifties, the technology has developed extremely. Computers, which were the size of a living room then, are now being made in unimaginable sizes. More and more areas are being taken over by the computer. As computers are capable of handling large amounts of data in a very short time, they are well suited for word-processing. I guess that it won't be long till magnetic tapes and diskettes replace all the paper-archives. A diskette can contain much more data than a written page, and it takes fewer places It is possible to get the New York telephone book on just one diskette. In the near future, a new area will be taken over by computers, namely maps. Different routes are stored on one single compact disk. Imagine, simply insert the CD into the CD-driver in your car, and tell the computer where to go. The rest will be done automatically. This will become a safer, faster, and more comfortable way to travel. Another new area, called "virtual reality" is currently being tested. This is a way to simulate reality on a monitor. In order to feel this so-called reality you have to wear special electronic glasses and an electronic suit. Fastened to the suit are sensors, which send information to the main computer. This computer works with the data and displays them on the electronic spectacles. This is a technique which use three-dimensional views, therefore the scenery seems incredibly realistic. If you want to be a boxer, simply change the scenery on the main computer, and you are in the ring, the choices are endless. Today, many kids have own one form of some sort of video game. You could say these games are the present's answer to monopoly. In a way, it is a great advantage that the kids are being presented to computers at an early age, because they will definitely have to use them later in their careers. In the future there will be few occupations, which won't use computers, one way or another. But the videogames are often being presented as something negative, which hinder the kids from doing homework and other more useful activities. This partially true, if they do much of it. But generally, I think the young people's contact with computers is positive. In America today, it is getting more common to have a computer at home. You can use a personal computer to keep household-budgets or for other personal reasons. It is also possible to get in touch with your bank and transfer money while you're in your living room. It is possible to contact other databases and gather information from them. The use of computers has lead to other criminal actions. "Hacking" is one of them. A "hacker" steals and manipulates information from other databases. These crimes can be very harmful. In The U.S. hackers have managed to break into private databases. The computer-programs, the software, are extremely high priced, sometimes they are even more expensive than the hardware. Therefore it is not unusual to make copies of these programs. This is strictly illegal, but nobody seems to care, because it is difficult to control it. Software producers loose billions of dollars each year because of this. Many methods have been invented to prevent this, but since the "hackers" often are more intelligent than those who make the software, I doubt that there will ever be a successful way to hinder this.

Should people be banned from using cell phones when driving Why or why not

Should people be banned from using cell phones when driving Why or why not The 21st century has been associated with an advanced technology and in particular an enhancement in information technology. The advancement in communication through the use of mobile phone has greatly impacted many sectors positively. Cell phones are very important devices in the modern world because they have greatly boosted successful communication.Advertising We will write a custom essay sample on Should people be banned from using cell phones when driving? Why or why not? specifically for you for only $16.05 $11/page Learn More Effective and efficient communication has in return facilitated the performances of businesses and organizations. Despite the many advantages that are associated with cell phones, cell phones have also been associated with a number of challenges among them being linked with facilitating an increase in crimes and accidents. Many people have blamed the cell phones to the current high increases in the number of road accidents witnes sed worldwide, while others argue that the use of mobile phones while driving is not wholly to blame for the rise in accidents since there are also other vital causes such as over speeding, bad weather, sleepiness, driving while drunk among others. Road accidents account for about 1.3 million deaths and an approximately between 20 to 50 million injuries annually. It is noted that road accidents is among the three most prevalent causes of deaths for those people aged between five to fifty years. In addition it is noted that the governments use billion of dollars annually as costs that results from these accidents. Thus, there is a dare need to implement better road usage mechanisms that will guarantee responsible road usage (Powers 2). The introduction of these mechanisms will ensure adherence of proper road usage practices that will help to cut down the high rates of accidents that are associated with poor road usage and especially to those drivers that use their cell phone while dr iving. It is common that any law legislation that aims at prohibiting usage of cell phone while driving is likely to experience a lot of resistance from many people globally. Most resistance is likely to come from those people that are of the opinion that there is no offense in simultaneously driving and using the cell phone. This is in contrast to many researches conducted on the causes of road accidents. Majority of these researches have identified the use of cell phone while driving as a major contributing factor to the high increase in the road accidents witnessed nowadays. They depict that the use of mobile phone while driving disrupts an individual’s concentration significantly such that one is not in a good position to deal with emergencies effectively (Banning the use of cell phones while driving makes sense par. 4).Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More It is generally accepted that the use of mobile phone while driving creates a considerable rise in the number of accidents both to the user and other road users. This is because its use impairs the drivers’ control of the vehicle and in addition, it reduces a driver’s awareness of the roads happenings. The two major factors contributors of road accidents while driving can be categorized in two; Physical detractors and cognitive distracters (The Royal Society for prevention of accidents 2). The physical distraction occurs when drivers remove one hand from the steering wheel to use their cell phone. Moreover, drivers occasionally remove their eyes from the road as they pick and replace their cell phone or while dialing. The cognitive disruption occurs when two or more cognitive activities are executed simultaneously. When this happen, the effectiveness of the performance of these tasks is much compromised compared to a situation where it is only one task that was being execut ed. The performance is reduced because the attentiveness is often divided or switched between the two activities and the two compete for common cognitive processes. Therefore whenever a driver uses the cell phone while driving, what this means is that he/she has to operate the phone and maintain the phone conversation. Similarly, the drive will also be required to control the vehicle and ensure he/she responds occasionally to the changing traffic conditions. This is not an easy task for many. These two kinds of disruptions are the one that boosts accidents for those drivers that use the phones while driving (The Royal Society for prevention of accidents 3). Despite all these allegations that use of mobile phone while driving increases road accidents, it is surprisingly that use of cell phone while driving is not the leading cause of road accidents. Over speeding and bad weather are rated among the leading causes of road accidents worldwide. Over speeding continuously remains the lea ding cause of road accidents, despite the various programs launched worldwide aiming to create awareness about the risks associated with speeding. There is no much that have been achieved. The recommended speed limits vary from one nation to the other, but there is one thing that holds; the faster you drive, the more risky you are prone to accident and other road users. Bad weather is considered as the next leading cause of road accidents. Bad weather such as rain, snow or fog is known to facilitate accidents as a result of slippery roads and blurred visibility. Thus, drivers are advised to drive extra carefully, while driving in these conditions as they have limited control on them. Driving while drunk or high with drugs is also a significant contributor of increased risks of road accidents. Use of alcohol and drugs reduces the body’s reflexes which makes an individual more aggressive.Advertising We will write a custom essay sample on Should people be banned from usi ng cell phones when driving? Why or why not? specifically for you for only $16.05 $11/page Learn More Drunk drivers exhibit more aggressive behaviors such as driving too close to the vehicle in front or applying the brakes forcefully (Nita par.3). In addition, drunkards are known to be reckless and not able to see the consequences of their actions. This is why driving while drunk is prohibited by law. Sleepiness is also a leading cause of road accidents. For instance approximately 100,000 accidents due to sleepiness are recorded in U.S. annually (Launce par.5). Thus, the high rise is road accidents cannot only be blamed on the increased use of mobile phones while driving. There are other factors that have been identified that increase road accidents in a greater extent than the use of the mobile phones while driving. Among the other factors highlighted as major cause of accidents are over speeding, bad weather, driving while drunk and sleepiness. Nevertheless, this does not mean that the use of mobile phone while driving is not an issue to be worried about, drivers should ensure that they put into consideration all the factors that are linked with increase risks in road accident and act responsibly to safeguard their life and that of other road users such as pedestrians. By observing these safety precautions, many lives will be saved and the State will save the huge costs that are associated with road accidents and being invested elsewhere. Banning the use of cell phones while driving makes sense. 28 Jan. 2011.Web.18 July, 2011 Launce, Kim. Cell Phone Statistics. 19 Aug. 2010. Web.. Nita. Drunk driving is a major cause of accidents in  India.7 Dec.2006 Web. Powers, Tom. 10 Reasons Why Road Accidents Happen And Finding Legal  Representation.2005 Web..Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Royal Society for prevention of accidents. The Risk of Using a Mobile Phone while  Driving.18 Aug. 2004. Web.18 July, 2011

Advertising and Promotion Strategies for Small and Medium Enterprises Assignment

Advertising and Promotion Strategies for Small and Medium Enterprises - Assignment Example From this paper it is clear that European definition tells small and medium-sized enterprises (SMEs) employ lesser than 250 persons. That enterprise must have an annual turnover not more than 50 million euro. The annual balance sheet must not be more than 43 million euro. Size can be slightly differs in terms of numbers of employee in different countries. In case of Germany Small and medium enterprises can have maximum up to 255 numbers of employees. In the case of Belgium that number differs. It is 100 employees can have maximum. In India a small enterprise is an enterprise where the lowest level of investment in plant and machinery must be more than Rs. 25 lakh but must not greater than Rs. 5 crore. In India a medium enterprise must have an investment more than 5 crore and less than 10 crore. This study declares that the SMEs in Poland contributes almost 50% of their GDP. In the year 2011 small companies 7.7%, and medium companies 10.4%. SME’s contribution to polish national GDP is very much competitive with large scale industry. In UK there are almost 4.8m SMEs. This SME’s are generating 60 per cent of the total employment. This sector is contributing 50 per cent of total GDP. This sector is contributing same as UK i.e. 50% of the total German GDP. The contribution of SME’s in French GDP is almost 44%. It is a sector which contributes large portion of every country GDP. Advertising is a form of marketing communication used to persuade, encourage and manipulate a bunch of listeners, viewers or readers sometimes or a specific group to take some purchase related or continue to take up some activities. Advertising can be defined as paid, one-way marketing information persuading from an identified sponsor distributed through different channels of mass communication to promote goods, services or ideas.

Whitbread PLC Financial Summary Essay Example | Topics and Well Written Essays - 1500 words

Whitbread PLC Financial Summary - Essay Example This report aims to yield a closer look at the financial performance of UK's leading hospitality company Whitbread Plc with the aim of conducting a financial SWOT analysis. Financial ratios are grouped into five distinct categories, each showing a different aspect of a company's financial operations. These are profitability ratios, financial leverage ratios, liquidity/solvency ratios, efficiency ratios, and investor ratios (Fraser and Ormiston 2004). Profitability ratios measure the ability of the company to generate income from its investments less the costs incurred (Keown et al 2005). In this analysis, gross profit margin, net profit margin, and asset turnover will be used. Referring to Appendix 1, the profitability of Whitbread has significantly improved from 2007-2008 as indicated by the increase in gross profit margin and net profit margin. In 2007, it can be seen that 83% of the company's sales is recorded as gross profit margin while this figure jumped to almost 85% in the following year. This higher ratio is reflective of the company's efforts of sourcing out and producing less costly inventories to reduce cost of goods sold. Furthermore, net profit margin almost doubled from 0.24 in 2007 to 0.44 in 2008. This reflects a very remarkable performance as it shows the cost efficiency of the company by its enhanced ability of turning revenues into net income. In 2008, net income accounts for 44% of sales from 24% in the previous year. The rise in net income signals the company's ability to manage its resources more economically. 2. Leverage or Gearing Financial leverage ratios provide an indication of the long-term solvency of the firm. They indicate the extent of non-owner claims on the firm's profits as well as the firm's operating capability to meet its obligation (Keown et al 2005). Appendix 2 shows the computed gearing ratios of Whitbread in 2007 and 2008. As with the profitability ratios, the business organization's resource structure has significantly improved. As opposed to the recorded debt to asset ratio of 0.62 in 2007, this ratio declined to 0.48 in 2008. These ratios indicate that Whitbread has been dependent on debt as a primary source of financing in 2007 accounting for 62% of its assets. However, this changed in the following year when debt only comprises 48% of its resources. It should be noted that debt is seen as a more risky financial resource as it entails the regular payment of interest and face value at the end of its life. The shift from debt to equity therefore signals lower financial risk for Whitbread. However, this improvement in resource structure fails to reflect in the company's interest coverage ratio which measures the proportion of interest expense to the business organization's income before tax. In 2007, this interest coverage ratio is 8.2 while it dropped to 3.3 in 2008. It should be noted though that in both years, the company has enough financial resource to cover its interest obligation. 3. Liquidity Liquidity or solvency ratios are used as measures of the company's ability to finance its short-term obligations by its cash and near cash items (Keown et al 2005). Appendix 3 shows the computed liquidity ratios of Whitbread in 2007 and 2008. The business organization is in danger in terms of liquidity. In both years, the company's current assets are meager compared to its immediate short term liabilities. If these current liabilities become due immediately, Whitbread will never be able to pay off all its short-term creditors. Furthermore, its liquidity ratios are deteriorating evidenced by the marked decline

China after World War II Essay Example | Topics and Well Written Essays - 2250 words

China after World War II - Essay Example World War II erased the distinction between civil and military resources and saw the complete activation of a nation's economic, industrial and scientific capabilities for the purposes of war effort; nearly two-thirds of those killed in the war were civilians. This period was the brunt period for the Chinese people. They agonized misery, separations, and dislocations. There had been fret about food, clothes and about myriad things. No matter the story begins but it has an elated ending. But until it comes, the Chinese had the potential to smile in the face of hardships and to carry on--a spirit that had fostered them through the affliction of the seven years of this war as it sustained them through the catastrophe of the past. The Chinese rose after each calamity, not only unbeaten but also stronger through the discipline of hardships, which, down the centuries, they. China was under the influence of civil war. Across the plains of Manchuria troops of Chiang Kai-shek's central govern ment were combating for supremacy against the military forces of the Chinese Stalinists. With the generous help of American imperialism, Chiang Kai-shek was succeeded in capturing the strategic town of Szepingkai. Next, the Stalinists were expelled from Changchun, the Manchurian capital. Chiang's forces were being deployed for the stabbing of Harbin, the last important Manchurian urban center in Stalinist hands. The Stalinists had endowed all these cities when they swept into Manchuria from North China in the wake of withdrawing Soviet troops. Despite the detriment of the predominant cities, Stalinists had corporeal dominant of Manchuria and retained at least three-quarters of this vast area with its 30 million population. Chiang's control scarcely extended beyond the railroad zones. This was the picture in Manchuria, north of the Great Wall. Meanwhile, fighting between Chiang's troops and Stalinist forces was also under way in the extra-mural province of Jehol, which the Stalinists took over by disarming Japanese forces at the time of Japan's surrender. There were half-a-dozen fighting fronts around; the great northern metropolis of Peeping and Tientsin. There had been battles in the neighboring seaboard province of Shantung. Sporadic skirmishing had been taking place in the central China domains of Kiangsu, Chekiang, Anhwei and Hupeh. This is an old struggle, which has been going on with different degrees of intensity for 18 years. The Stalinists had corroborated a double power in the inner region of China and had mobilized a great number of the peasantry to their flag. This amplification and broadening of the conflicts resulted into the imperialist war. In the early stages of the Sino-Japanese war the big coastal cities were lost to Japan after bombs and artillery fire had granulated their industries. This was a meticulous clout to the working class. At the end of 1937, after Shanghai had been withdrawn by Chinese troops, the number of factory workers in that city dropped by 90 per cent - from 300,000 to 30,000. The extent of economic restitution emerged under the Japanese occupation results into the drastic increase in the number of industrial workers and the number of industrial workers had risen to about 250,000. But from then on, as the China coast pointed to American encirclement, industry was short off the raw materials and foreign markets, power output was decreased, and the internal market dwindle hastily. The manpower of the industrial labor was again declined greatly. Shanghai was China's

Examining different types of budgets and their uses

Examining different types of budgets and their uses Budgeting operations are very important for any kind of an organization, that is involved in making profits or not. This is the case because all forms of organizations have a number of resources, both material and human, which have to be managed in order to promote and effective realization of goals and objectives. As well, all organizations shall have a number of obligations and missions that have to be realized within stated time durations, and hence budgeting acts as one of the major tools that can be greatly applicable towards realization of goals and objectives. This paper shall hence give the major findings on the budgetary framework, usage and benefits of the 8 types of budgets. Introduction Definitively, a budget refers to forecast of companys incomes and expenses anticipated for a given period of time. With a budget, an organization is able to analyze how much money they are making and spending, and they are able to figure the best way to channel it among various categories and departments. Budgeting depicts the entire process of analyzing and planning using a budget. Since budgets are vital tools for management and planning, the process of budgeting generally affects all types of organizations regardless of their size and composition. Many organizations participate in budgeting process with the view of determining the most cost effective and efficient strategies of making profits and intensifying its capital and asset base. In management, budgeting guides an organization to use its scarce resources in a way that exploits the existing business opportunities well. Good budgeting concepts integrate efficient business judgment and help the management to make decisions reg arding the overall performance of the company. In budgeting, an organization typically develop long-term and short-term plans that assist in implementation of its policies and even though its expensive and time consuming, it increases awareness of costs and coordination of activities channeled towards achievement of company goals and objectives. In any organization, an effective budget always explains the projected route a company would follow in achieving its objectives and goals, and it summarizes the forecasted result of production and marketing efforts, and acts as a benchmark in which the management compares its performance against the actual outcomes. The major functions of budgeting include planning and control. Planning activities convey the views and plans of a company in scientific terms and the eventual planning on its part creates the framework for control, which an organization uses to delegate duties and standardizes procedures (Banham, 2000). Budgeting process is chronological in nature, and consists of many budgets that are roughly classified according to methods and techniques of an organization in generating and spending its money. Different budgets are used for different applications. Some of these mentioned budgets deal with income coming from dividends, sales and interest. Consequently, other budgets give details of sources of expenditures like labor, selling costs, purchases, and factory costs. Some unique types of budgets are chiefly concerned with investments and forecast for company productivity and performance. These budgets are classified according to their usage and include ,Sales budget, Production budget, Direct materials usage budget, Direct materials purchase budget, Direct labor budget, Factory overhead budget, Selling and administration budget and Cash budget (Colin, 2005). Types of budgets Sales budget In any organization, its the sales department that has the overall responsibility of preparing the sales forecast. Sales forecast is a requirement in devising sales budget on which an organization can schedule its production. Sales budget refers to a comprehensive schedule that shows the anticipated sales for a given period of time. The plan for this given period is usually expressed in terms of volume of total sales and selling prices of each class of goods or services. An accurate sales budget is an important element in budgeting as it contributes to the overall organization budgeting process. If sloppily done and formulated, the rest of the budgeting process becomes a waste (Adams, et al., 2008). The sales budget is also referred to as revenue budget since its a preliminary step in preparation of master budget. In an organization, sales budget assist the management to determine the amount of units to be produced thus the production budget is formulated after the sales budget, whic h in turn is used to determine budgets for production costs that include direct materials , production overhead costs and direct labor budget. In essence, the sales budget is very critical in that it elicits a chain of reaction that often leads to growth and development of other types of budgets. The sales budget consists of sales that are expressed in terms of number of units and the amount of revenue including all expenses that support sales, advertising and the cost of distribution of goods sold. Sales budget also consist of forecast of distribution of expenditure for goods sold (Banham, 2000) When developing a sales budget, the following calculations are formulated; the sales budget is erected by multiplying the budgeted sales in units by the selling price. Budgeted Sales = [Budgeted Unit Sales] [Budgeted Sales Prices] For the management, sales budget is often the preliminary step in preparation of the master budget. All other components in the master budget do depend on it in some way. Production budget Its mostly prepared with data from sales budget. Companies that are product oriented usually create production budget that tends to estimate the number of units that ought to be produced in order to meet the sales goals and objectives. The other function of production budget is that it estimates different types of costs involved in production or manufacturing of the said units, inclusive of material and labor costs (Colin, 2005).Any typical organization spends huge amount of money in production than in any other type of expense. For this reason, its vital to create production budget that include all production expenditures so as to estimate the future working capital and future effects on inventory and levels. Production budget is an all-inclusive plan that considers all manufacturing works to be done within the period including the amount expenditures to be incurred on these projects. When creating production budget, it requires individuals involved to be accurate with detailed prod uction estimates .This kind of estimates are typically prepared in combination with the title budgets, which must be finished prior to contracting of other project (Horace, et al., 2007). Before production budget is prepared, the management should always review the production period of budget. The major function of production budget is that it calculates approximately different costs involved in production or manufacturing of products including the cost of materials and labor. When calculating the total production needs, an organization adds anticipated sales to ending inventory and deducts the commencement of inventory from that sum. Total production= (projected sales) + (ending inventory) (starting inventory). Direct materials usage budget Direct material budget refers to analytical plan that shows how much materials would be required in manufacturing or production and the amount of material required to meet the production needs. Its usually prepared after calculation of production needs or requirements. Materials budgeting show the amount of raw material to be purchased in order to accomplish production requirements and the necessary amount to provide adequate inventories. Preparation of this kind of budget constitutes the organizational overall use of material requirements planning (MRP).This organization tool help manage inventories and materials, and ensures the required materials are available in the right quality and quantity and at the required time to meet the production needs of the company. Direct materials budget regularly go along with a schedule of anticipated cash payouts for raw materials and this plan is required for the preparation of the overall cash budget. Expenditures for materials include the cost of purchases of purchases the present budget period. Direct material budget is mostly constructed to determine the amount and cost of any additional materials needed to fulfill the anticipated production levels. Most organizations depicts this in two tables, where the first table shows the number of units to be purchased and the total cost for those purchases while the second table shows a plan of the projected distributions of cash to suppliers of materials. The formula for the computation of materials purchases is given by:- Purchase costs = (Materials Purchase Costs Unit of Materials to Be Purchased) X (Unit Price). Most successful organizations uses the planning and control of a direct-materials budget in order to determine the level of competence in their cargo space, inventory system success and to appraise the capacity of dealers to supply raw materials in the estimates and qualities that are required, and plan material purchases in relation with movement of funds into the organization (Livingstone Leslie, 1994). Direct materials purchase budget Production budget provide necessary information for determining the projected amount of direct materials that ought to be purchased.   Simply by multiplying these amounts with the anticipated costs of purchase price, gives the total costs of materials to be purchased. The major function of direct material purchases budget, is that it provides the essential framework to plan and schedule cash payments for direct materials (Peter McLaney, 1997).This budget also critically reveals the companys planned end of the fiscal year inventory .this value is very important in cost accounting techniques because it a vital component in preparation of the budgeted year ending balance sheet. For effective implementation, the direct purchases budget should be incorporated with the production budget to make sure any level of production is not interrupted during the period of production. This budget tends to estimate the quantity of materials to be purchased in order to promote the budgeted production level and keep desired inventory levels. Direct materials to be purchased are given by:- Materials to be purchased = (materials required for production) + (desired ending materials inventory) (estimated beginning materials inventory) (Horace, et al., 2007). Direct labor budget Definitively, direct labor budget refers to a fixed Schedule for anticipated labor cost. The anticipated labor costs is chiefly reliant on projected volume of production or production budget. The labor needs are dependent on production volume multiplied by direct labor-hours per unit. The derived product is then multiplied by direct labor cost per hour to achieve the exact budgeted direct labor costs. This budget is created from the production budget where direct labor needs are computed to make the management know whether there is sufficient labor time to fulfill the budgeted manufacturing requirements. This advance knowledge helps the management in to develop plans to regulate labor force when adverse situations occur (Livingstone Leslie, 1994). Organizations that fail to budget well always face the risk of having labor shortages or increases in unwarranted times. This kind of unpredictable often leads to inconsistent labor policies that contribute to insecurity, low workers moral e, and low productivity. Direct materials budget is used in an organization to illustrate the amount and cost of direct materials to be purchased. It also provides the foundation for preparation of direct labor cost budget (Colin, 2005).Most organizations give this budget in terms of the number of units and the total costs. Labor hours are displayed using parameters like the type of operation, workers used, and the overall cost centers involved. Total direct labor cost is given by:- Total direct labor cost = (Expected production) + (direct labor hour per unit) + (direct labor cost per hour) Factory overhead budget In cost accounting, factory overhead budget is referred to as a to-do list of all anticipated manufacturing or production costs apart from for costs related to direct material and labor. Factory overhead include items like indirect material and labor, cost of insurance, rent and rates Factory overhead are usually variable or fixed, or a blend of the two. The major function for this schedule is that it critically analyzes all the anticipated production costs for the specific period of time. Factory overhead budget does not include miscellaneous expenses incurred in marketing and administration. These expenses are considered miscellaneous because they are not involved in the production process. As mentioned earlier, production overhead costs determine the total production factory overhead costs and also determine the manufacturing overhead cost per unit. The overall overhead costs include the costs of materials required to make the finished product, direct labor costs needed to produce one unit and the factory expenses required to create one finished unit. The summation of the three costs gives the manufacturer a rough idea of the cost required to produce one unit or finished product (Horace, et al., 2007). Selling and administration budget Selling and administrative expense budget refers to a schedule of budgeted expenses for other areas rather than manufacturing. In organizations this type of budget consists of assemblage of many and individual budgets that are forwarded by various departments. It provides a detailed plan involving all the companys operating expenses, other than the ones involved in production. The said expenses are required in maximum in order to maintain the sales and organization overall operations for a given period of time (Peter McLaney, 1997). This comprehensive financial plan is analytically used by the management to plan and control the day-to-day running of business affairs and activities. In this budget the organization gives details of the amount of money it projects to spend in support of manufacturing or production and sales efforts to be taken. Selling and administrative expense budget consists of employees salaries and benefits, office supplies and expenses; expenses sustaining admini stration, taxes, and any other professional services (Livingstone Leslie, 1994).Normally, these expenses differ little for changes in the volume of production which fall within the period of budget. As a result, the selling and administrative budget is always a fixed budget. Cash Budget Cash budget is definitively referred to as an evaluation of cash outflows and inflows for an organization for a  given period of time. They are mostly used to appraise the performance of an organization and check whether it has adequate cash to accomplish the overall regular operations of a company. The budget is also used to check whether funds are being used as per laid down guidelines. The cash budget shows the companys liquidity position and shows the capability of an organization to meet it goals and objectives. Even though profits promote liquidity, they do not have a high relationship. This budget assists the management in keeping proper cash balances that relates with needs and objectives of the organization. It also helps the management to plan usage of cash where by it avoids cash fro lying idle and prevents possible funds shortages. most budgets consists of four sections that include receipts section, disbursement section, cash surplus section and finally the financing s ection which gives details of payments and borrowings expected during the budget period (Horace, et al., 2007). A budget properly prepared shows how funds flows in and out of the organizations and indentify any loopholes that may slow organization productivity. The cash budget also determines the organization future ability to pay expenses, loans and as well as debts. Banks and other financial institutions grant loans to organizations that have effective liquidity ratio and proper systematic cash plan. Similarly, organizations that function on a casual basis are able to borrow more funds at unfortunate times (Colin, 2005).Cash budgets are commonly given by:- Budgeted Cash Available = (Beginning Cash Balance) + (Budgeted Cash Collections) Conclusion Therefore, for any organization, Budgeting involves the process of controlling and planning the overall activities of a company. It analytically covers precise details of management, sales, marketing, operations, and finance, and thereby provides the management effective guidelines for future performance. Through the concept of budgeting, the management is also able to verify the most profitable use of its limited resources and also it increases the organization ability to deploy resources effectively. In conclusion, its imperative for any organization to trade effectively and efficiently without proper budgeting skills. Its important for individuals and organizations to build budgets to ensure proper movements of resources. References Adams, R., et al. (2008). Self-review for  higher  education  institutions. Melbourne: Australian Universities Quality Agency. Banham, R. Better Budgets. Journal of Accountancy, vol.2, no.1, 2000, pp.32 55. Colin, D. (2005). Management and Cost Accounting. 4th ed. New York: Thomson Business Press. Horace, R, Charles, E., P., Billie, M, (2007). Accounting Principles and Applications. 5th ed. New York: McGraw-Hill. Livingstone, Leslie, J. (1994). The Portable MBA in Finance and Accounting. New York: Wiley. Peter, A., McLaney, E. (1997). Accounting and Finance for Non-Specialists. New York: Prentice Hall. Question Two Budgeting and its functions Introduction Budgeting refers to the process of predicting or forecasting the organization incomes and expenses for a given period of time. Budgeting depicts the entire process of analyzing and planning using a budget. Since budgets are vital tools for management and planning, the process of budgeting generally affects all types of organizations regardless of their size and composition. Many organizations participate in budgeting process with the view of determining the most cost effective and efficient strategies of making profits and intensifying its capital and asset base. I budgeting is vital in an organization in that it provide measurements that help the organization management in planning and setting of goals and objectives. Effective budgeting assists an organization to forecast future performances and productivity. They make available a feasibility analysis that help an organization create an effective business model; identify required resource and capital requirements. Budgeting at times also helps in finding funding. Budgeting guides an organization to use its scarce resources in a way that exploits the existing business opportunities well. Good budgeting concepts integrate efficient business judgment and help the management to make decisions regarding the overall performance of the company. In budgeting, an organization typically develop long-term and short-term plans that assist in implementation of its policies and even though its expensive and time consuming, it increases awareness of costs and coordination of activities channeled towards achievement of company goals and meet its objective, and to measure up to standards set (Iain, 2003). Functions of budgeting For any individual or organization with the yearning for financial freedom, the most significant thing they can do is to appreciate the fundamental functions of budgeting. Generally without figuring what one owns and spends it would be impossible to make changes in ones spending habits. With the use of adequate budgeting schedule, it acts as a tool that assist individuals and organizations track areas where changes can be done to improve monetary situation. Budgets serve a number of useful purposes that includes planning, coordinating, communicating, motivating, controlling and evaluating (Rubin Irene, 1997). Planning Generally, a budget is a plan for the operations of a company for a given period of time. As a planning tool, budgets are vested with the sole function of determining an organizational programs and objectives .They tend to evaluate available alternatives as a way of achieving its goals and objectives. Planning also involves prioritizing where the most beneficial projects are put forward first and the less beneficial ones follow suit. In all financing activities, budgeting is the core function. Proper budget makes planning easier because it allows people to know which direction the company is following and what business activities it plans to engage in, in the future. Budget planning involves discovering and looking for sources of revenue and expenses, with the intention of meeting personal or organizational goals and objectives (Downes Goodman, 2006). Planning as the primary function of budgeting, it makes sure there is savings after the funds have been allocated for spending. Organ izations that plan and use effective budgeting strategies, they are ensured of successful management of their expenses and savings hence they are able to secure better investments in the future. The major advantages of budget planning are that they put checks and balances at specific points to prevent overspending I future at various levels, also they assist the management of an organization to take account of any unexpected need or requirements for funds. Though beneficial, planning as a function of budgeting has few shortcomings that include, it affects the quality of life and productivity of people and organizations especially in situations where there is excessive emphasis on savings. Also when the budget is planned to rigid, devotion to it tends to become a problem and fulfillment of organizational goals and objectives becomes a problem (Brookson, 2000). Coordinating In order an organization to properly grow and develop, the management needs to know what is happening within the company and have an unambiguous idea of what they expect in the future. Coordination as a component of budgeting has fundamental objectives that are important to the management. The act of Coordination makes budgets from various specific departments to work together with sole function of meeting the organization goals and objectives. The way budget are constructed is very vital including the figures it carries. The entire process of putting budget together involves correction of data regarding the business and the present and future needs of the company (Iain, 2003). Coordination of activities makes different individuals to participate in the making of budget where each of them contributes his or her knowledge to the areas of their expertise. In the process, employees learn from each other and this promotes the concept of teamwork and working together. Diverse units found in the company should coordinate different works they do. Communicating Budgets act as communication tools in that they allow individuals and management of organizations to pass information regarding the goals and objectives of the company. The management is able to promote goal congruence that allows the companys limited resources to be coordinated and channeled to key areas. Budgeting process gives organization opportunities communicate and this allows them to accomplish their goals, and hence gives them chances scrutinize those achievements as well (Rubin Irene, 1997). Communication being a core purpose of budgeting provides information that is significant in the entire business strategic planning. The communication between the management and employees helps establish a mutual understanding that is geared towards achieving the companys goals and objectives. Also different units in the company must communicate with each other during budget making process in order to effectively and efficiently coordinate their plans and efforts. Motivating Effective Budgeting and budgets allow an organization to motivate its workers by involving them in the budget making process. This concept of giving them a chance to make organizational decisions makes them feel valued and appreciated, and they respond by working harder with the sole aim of meeting the goals and objectives they set in the budget. Even if top-down budgeting technique does not realize this objective effectively, participative budgeting can be very encouraging and motivating. Budgeting can be an effective tool in promoting teamwork in places of work though many people and businesses dont realize it. Since the employees know the companys performance and productivity, they tend to channel all their effort in adhering to budgetary policies and work extra harder to make sure the companys goals are met (Sullivan, Arthur Steven, 2003). Controlling Budgetary control involves deliberate actions that are performed analytically with the guidance of a budget plan. Budget control involves the use of budget plan to control expenses with the aim of maximizing accountability. This purpose is mostly connected with line-item budgets. Technically once the budget is created; it acts as a planning tool for the organization operations. Management has power to use up funds within the set budget and to generate revenues within the specified margin of the budget. These Budgets are scrutinized regularly to countercheck variations and to establish whether the company is moving on the right target. If the company performance and productivity does not meet the requirements of the budget, immediate action is always taken to adjust its activities. The general aspect of budgeting allows an organization to control costs and avoid things not budgeted to be done. Proper budgets also give organizations a benchmark from which they evaluate the companys per formance. Control involves monitoring, and involves comparison of different informations to a given standard from where it is used to make corrective actions (Brookson, 2000). Evaluating The aspects of budgetary control are much valued and appreciated in an organization since they help an organization to evaluate and monitor team and organizational performance and provides the management of the organization with a clear idea of the company financial position and makes information and data available on which they base their action. Budgets at times are used as a tool of management, which reward and punish managers and their employees and also they are used as a basis for modifying future plans and budgets (Iain, 2003). One way to evaluate the management and employees performance is by comparing the company budget and the overall actual performance. Though an important concept of business, budgeting can cause massive problems in parts of workers especially in situations where they are not involved, and also where their jobs are dependent on meeting certain organizational goals and objectives established by the budgets. This happens in organizations that concentrate so much on evaluation purposes of budgeting and those organizations that conduct top-down budget process, rather than the bottom -up or participative one. Effective evaluation and monitoring of employees and the management as a whole, improves the efficiency and effectiveness of the company products and services and makes them competitive in the global scene (Rubin Irene, 1997) Conclusion Budgeting always form an integral part in our society. Its ideal concepts require individuals and companies to look ahead and sanctify future goals. Budgeting involves the process of controlling and planning the overall activities of a company. It analytically covers precise details of management, sales, marketing, operations, and finance, and thereby provides the management effective guidelines for future performance. Budgeting depicts the entire process of analyzing and planning using a budget. Since budgets are vital tools for management and planning, the process of budgeting generally affects all types of organizations regardless of their size and composition. Many organizations participate in budgeting process with the view of determining the most cost effective and efficient strategies of making profits and intensifying its capital and asset base. Budgeting is vital in an organization in that it provide measurements that help the organization management in planning and setting of goals and objectives. Through the concept of budgeting, the management is also able to verify the most profitable use of its limited resources and also it increases the organization ability to deploy resources effectively. In conclusion, its imperative for any organization to trade effectively and efficiently without proper budgeting skills (Budgeting is vital in an organization in that it provide measurements, 2009). Its important for individuals and organizations to build budgets to ensure proper movements of resources.

Essay --

The Economic and Philosophic Manuscripts of 1844, critique the effects of private property, division of labor, and capitalism. With the industrial revolution in full swing, Marx argues history is a progressive process of â€Å"the struggle of men to realize their full human potentialities† (Berlin 118). The transformation from feudal to capitalist societies is the beginning of â€Å"the story of man’s alienation in his life as a producer† (Reader, 66). In the Manuscripts, Marx discusses human nature and four types of alienation with which he uses as a platform to argue that estrangement from labour, estranges species from man and makes man individualistic. First and foremost, human nature, as described by Marx in the form of species being, is the understanding that the self is social and lives for the purpose of the species. It is human nature to realize full human potential. Hence, unlike animals, humans have a will and consciousness, which allows for freedom of physical need and ability to produce. Marx defines nature as man’s â€Å"direct means of life [as well as] the material, the object, and the instrument of his life activity† (Reader, 75). Nature is thus the means of both survival and invention. In this respect, humans are capable of shaping nature and therefore creating new wants and desires along with new outlooks and relationships towards nature and the people around them. Though, because needs are beyond survival, the immediate need of nature is lost and alien. Moreover, this human capacity to invent and produce creates division of labor. Berlin declares that the division of labor increases productivity and thus creates wealth beyond immediate needs. Therefore, the manifestation of excess accumulation is withheld from the laborers ... ...are alienated from the product that is given to the species. In other words, â€Å"Capitalism, under which the labour power of human beings is bought and sold, and the workers are treated merely as sources of labour, is plainly a system which distorts the truth about what men are and can be, and seeks to subordinate history to a class interest†¦Ã¢â‚¬  (Berlin, 133). In conclusion, the Manuscripts of 1844 connect Marx’s earlier philosophical work to his future as a political economist. He describes how capitalism, a necessary stepping-stone, is a system that creates large disparities between two classes: the proletariat and the bourgeoisie. The division of labor during the industrial revolution produces various forms of alienation for the workers of the proletariat. The result of this estrangement is the deviation of man from his human essence, or in other words species being.

Heredity Versus Environment Essay

A major debate within psychology is whether it is nature or nurture which influences people; the way people act and behave, cognitive development, and what we look for in a partner are just some aspects of the debate. Nature supporters, or Naturists, believe that our behaviour is down to genetics and is inherited from our parents. They believe that everything about a person is decided at the moment on conception. Whereas nurture supporters believe that people learn their behaviour from the environment, their upbringings and the surrounding influences; such as friends, peers and work colleagues. There is lots of research, studies and evidence to support both arguments on a variety of subjects. The nature argument is often used in court cases to describe uncharacteristic or deviant behaviour. Humans are often related to as animals as this is believed that people evolved from, Charles Darwin is a leading figure in this side of the argument. He pioneered his theory of evolution, and it is widely accepted that humans did derive from a ‘common ancestor’, therefore do have instinctive behaviour, and traits about their personality (Allaboutscience, 2014). A real life example of this would be a baby, who is unable to communicate, and has little understanding of the world; however still show signs of fear if they were to hear a loud noise. Nurture supporters believe that a person’s upbringing is a major factor which influences people in later life. A real life example of this would be serial killers, when studied, they were often subject to horrific abuse as a child and they blame this for their inabilities to conform to society’s norms and commit dreadful crimes. This is supported by a psychological study Bowlby’s 22 juvenile thieve study; people commit crimes due to what kind of upbringing they received. The lack of a secure attachment with their primary care giver (McCloud, 2007). The term gender refers to whether a person socially and culturally class  themselves as male or female, and which role they choose to live their life by in society. Rather than the term sex; which is what’s chosen biologically by genetics whilst in the womb (Who, 2014). Psychologists look at gender difference within the nature/nurture debate; to see if genetics or environment factors play a part in what makes genders behaviour and act differently. There are stereotypical gender roles in society; examples of which are that females are seen as maternal caring and loving people whereas males are seen as aggressive, dominate, and the breadwinners. Scientists know that there are biologically difference between genders; such as hormones, and chromosomes, these are scientifically proven. Also they have been shown to majorly impact a person’s behaviour, for example the male hormone testosterone is contributor to aggressive behaviour and is the reason behind why males have more muscle mass supporting the nature perspective. Whereas nurture supporters believe that gender differences come from the environment, for example, children are dressed in colours which are stereotypical for their sex; blue for a boy and pink for a girl. This is further supported by the self-fulfilling prophecy; that if a person is told that they are something (male or female in this case) they will eventually believe this which will affect their behaviour. Interactionism is a term used to describe genetic gender differences which are influence or modified by the environment. Mary Mead conducted an experiment supporting the nurture argument of gender differences in 1935, where she studied three different tribes; Arapesh, Mundugumor, and Tchambuli. The arapesh were non aggressive, with a caring attitude towards children. The Mundungumor were aggressive and cold towards children. The Tchambuli was the tribe were the males were submissive and passive. The results were that Mead found a slight pattern in male and female behaviour across different cultures however there were a lot more differences. Supporting the nurture argument as in Mead’s study two tribes showed role reversal; in one tribe the males were dominate and aggressive, whereas in another the females were, and the males were submissive. Also females being cold and uncaring towards children; this showed psychologists that it can’t be instinctive or genetic that women must have maternal  tendencies. This therefore shows interactionism in western society. A criticism of this study is that all three tribes where in close proximity therefore are the sample could be said to be culturally similar (Benson, 2005). Buss et al in 1990 conducted a study which found that males are more aggressive than females regardless of culture. They found cross cultural similarities between the genders; these were in how people look for a perspective reproductive partner. Buss et al found that men preferred youth and attractiveness whereas women looked for wealth and status. This study supports the nature debate as Buss et al studied a wide and varied sample of people, and some people believe that these results can still be seen today in the western world. Another psychologist credited for his work in regards to this debate is Bronislaw Malinowski; he carried out a research project in north-western Melanesia in 1929. Malinowski like Mead studied tribes however he looked at their sexual behaviour and concluded that sexual behaviour dominates every aspect of life regardless of culture, which further supports the nature debate. As with all studies, there are things which may affect the results of the research. With studying tribes there could of been a communication barrier, between the researcher and the participating tribes which would effect the results. The gender of the psychologist performing the study could influence the results as they could be said to be bias; as they may favour there own gender. Also the presence of a researcher in a person’s everyday life may alter the way that person behaves and acts around them. To conclude, there are lots of gender differences, some appear similar across the world whereas others appear to be culturally connected. In relation to the nature/nurture debate, there are arguments and studies to support both sides, and will always be a conflicting argument throughout psychology. Critically evaluate some evidence which offers support for the role of  Ã¢â‚¬Ëœnature’ in the heredity-environment debate on intelligence One disagreement people have in the topic of heredity versus environment is about the subject of intelligence; are people born an intelligent person or is this acquired over time, when information is learned and absorbed into a person brain. Intelligence is defined as a ‘manifestation of a high metal capacity’ (Dictionary, 2014). A commonly used test to assess a person’s intelligence is a series of questions called an IQ test; the higher the IQ score the more intelligent a person is believed to be. Francis Galton in 1869 studied the subject of intelligence and since then lots of psychologists have been interested in the debate and there have been many studies conducted (Malim & Birch, 1998). In support of the nature debate, there have been a lot of experiments conducted on siblings, including twins studies, and cousins. Twins can be categorised into two groups; monozygotic (MZ), and dizygotic (DZ). Monozygotic twins are ‘identical’ and share the same genetic information as they were produced from one egg, whereas dizygotic twins are produced from two separate ova and have the same genetic information as two children with the same parents (Malim & Birch, 1998). As with all studies in this debate, these have been heavily criticised by supporters of the opposing arguments, this assignment will evaluate some of these. The main criticism of the majority of IQ studies is that all the participants are children or adolescents. Newman et al in 1937 embarked on a ten year research project studying 100 pairs of twins, 19 of which were adopted MZ twins; 7 males and 9 females. These adopted twins had experienced different upbringings so Newman wanted to see how this affected their intelligence (Twin Studies, 2014). The results were that the IQ of monozygotic twins was higher than that of the dizygotic twins which Newman studied. They also showed that the IQ of twins reared together was higher that if the twins had been separated after birth. However a major criticism of this study is that Newman enrolled the twins  that he studied on similarities to ensure that the twins he studied were MZ, as at the time the technology wasn’t available to scientifically prove whether the twins were identical or not. Also the sample of twins which Newman et al studied has been said to be biased, due to the expense of conducting the experiment; Newman had to pay for the sample to travel and stay in lodgings in Chicago. The results could then be flawed as twins may have acted in a certain way to be chosen for the study in order to go on an all-expenses paid holiday during a time of great depression across America. It has also been proven that a pair of twins from Newman’s sample group were raised in the same town and even attended the same school (Benson, 2005). A more recent twin study was conducted by James Shields in 1962; Shields took a sample of 44 pairs of identical twins who had been brought up apart from each other. Shields enlisted these twins by a television advertisement and wanted to find out the correlation between their IQ results. The findings were that the correlation of identical twins reared apart was higher than the non-identical twins reared together; who Shields also studied. This study is often criticised due to the method the participants were enrolled onto the study; twins were put forward to the study as they looked alike, they may not have necessarily of been proven to be monozygotic or identical. Another flaw is that although Shield’s claims that the twins were brought up separately, they were often raised by members of the same family, lived locally, and went to the same schools. It is reported that one pair of twins, lived next door to each other. Despite the flaws this study is often seen as one of the st rongest twin studies in psychology in relation to IQ again supporting nature (Firth, 2009). Other than twin studies, some psychologist studied intelligence and how it correlates with differently between different ethnic groups and races in society. Arthur Jensen was one of these, in 1969 he analysed the differences in IQ results between different races, and published his results, which sparked outrage across america. Jensen’s devised an intelligence test for children, and his pupils to sit the test from the school which he was a professor at.  The test comprised of two parts; level one abilities or associative learning and level two abilities or conceptual learning. The results were that the ‘white american’ students performed better at the task two abilities than students of other races (Telegraph, 2013). Jensen concluded that intelligence was 80% inherited, as he believed this from his results that a child’s ancestry was the reason that some children scored poorly on the test. This leading to him to believing that intelligence is a factor of genetics and is passed on through generations. However there is an opposing argument, that this study also supports the nurture debate, as it shows how differ ent cultures are effected differently. For example, the caucasian children would of come from a higher social class than the ethnic minorities; therefore it was the environment and peers which affected their mental ability. The ethical issues involved with this study are evident as Jensen incited racism by publishing these figures. This could of also led to violence, and sparked hatred within the community and across american. Also some students could of been favoured over others, as they would be seen as clever, therefore received priority treatment, as proven in Rosenthal & Jacobson’s study in 1968. Jensen completed his test in 1960’s america, which was a hostile time, in particular within regards to race segregation, with the speech and assassination of Matin Luther King. Hans Eysenck was a German psychologist who is also credited for his work in relation to intelligence and race (Cherry, 2014). He wrote a book called: The IQ argument: race, intelligence and education, based on these studies and summarised the results. This book claims that ’80% of variability is inborn’ (Benson, 2005). Hans was also criticised as his views also focused on the differences between IQ results of blacks and whites, rather than treating people as equally as individuals. Eysenck believed it to be fact that white people had a higher IQ and set about telling the world. Some people didn’t agree with his views which involved him being attacked on numerous occasions and becoming a hated public figure. In conclusion, there are a lot of studies in psychology in regards to the  nature/nurture debate, on a whole array of topics. Intelligence is only one of these. Criticisms are prevalent throughout all these studies as it is a debate which people just can not agree on, and everyone has their own opinion. 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(Online) Available at http://www.who.int/gender/whatisgender/en/ [Last Accessed 24-04-2014]