Importance of Break-even analysis Essay

It is an undisputable fact that every business’ objective is to survive and make profit as compensation of being in existence. Frankly, predicting a precise amount of sales or profits is nearly impossible. No business aims at making losses whatsoever. Given this, a person starting a new business often asks, ‘’ At what level of sales will my company make a profit? ’’ This question clearly predicts the uncertainty of businesses on the level of sales at which profits will be realized. Certainly, break-even analysis is the first resort. Therefore, it becomes absolutely necessary for a business to prioritize break-even analysis when making profit oriented decisions. This leads us to the reasons why businesses should pay attention to break-even analysis. Break-even point can be defined as a point where total costs (expenses) and total sales (revenue) are equal. Specifically, break-even analysis if the use of break-even point to make cost, volume, and profit analysis. Break-even analysis offers businesses lots of benefits that are worth considering. There are a number of benefits that hitherto a business would not enjoy. The break-even analysis gives an insight about the sales level a business needs in order to make profit. It gives the business a forecast on its cost, volume, and profit behavior. Managers can determine the effect of changes in cost and volume of sales on the profit. By so doing, it guides the decision making process of a business. The break-even analysis is also helpful to managers as the provided information such as margin of safety in units and sales (MOS), and degree of leverage (DOL) can be used in making important decisions in business, for example projecting the sales level needed to obtain certain targeted profit. With the help the break-even analysis, businesses can ascertain the number of units of a product to sell to generate a targeted profit. Similarly, break-even analysis is a tool used to determine the lowest quantity of sales at which neither profit nor loss will be obtained. In a situation where the demand of a company’s product begins to fall, it would be able to determine the number of employees to maintain so as reduce production cost as well as prevent surplus. Obviously, companies incur addition storage cost to store unsold goods; hence, the break-even analysis will help managers not incur such cost. Companies can use the break-even analysis to study the relationship between selling price, fixed costs, variable costs, and sales volume and its effect on the contribution margin. Therefore, business can tell which of the element to alter in order to make a certain profit. Moreover, such analysis facilitates the managers with a quantity which can be used to evaluate the future demand. If, in case, the break-even point lies above the estimated demand, reflecting a loss on the product, the manager can use this information for taking various decisions. He might choose to discontinue the product, or improve the advertising strategies, or even re-price the product to increase demand. Furthermore, managers can use break-even analysis to determine whether an investment will generate profit or not. As a result, managers will not venture into investments that will lead to losses. Another important usage of the break-even point is that it is helpful in recognizing the relevance of fixed and variable cost. The fixed cost is less with a more flexible personnel and equipment thereby resulting in a lower break-even point. The importance of break-even point, therefore, cannot be overstated for a sound business and decision making. Additionally, the break-even analysis gives managers the understanding of how profitable different product or services might be. Managers can determine how much each product contributes to the overall profit and how relevant the product is to the firm. The most important aspect of the break even-analysis gives managers the knowledge about how much product must be sold to cover costs. Therefore, it helps managers to work hard towards selling a level of product that will cover its costs so as to make profit. In conclusion, businesses that pay attention to break-even analysis tend to understand their costs, hence are very likely to take effective decisions regarding pricing, investment, and expenditure among other things.

Afterlife Essay

Death is unexplainable. It happens to everyone, everything, and its uncontrollable. Because of this, many have their own interpretations of death. In Ingmar Bergman’s movie, The Seventh Seal, death is portrayed to be deceitful and humorous. The film also reveals that the nature of death is irrelevant to our expectations. Since death is inevitable, deceitfulness is certain. At the beginning of the movie, the Knight talks Death into a game of chess to prolong his life and even have the chance to escape death all together. Throughout the film, the Knight and Death proceed with their game when time is found between the two. At one point away from their match, the Knight goes to a church searching for answers from God and sees a priest at a confession window. The Knight goes to ask the priest for answers and admits that he is playing a game of chess with Death. He then foolishly confesses his strategy to win his chess match, only to find out that Death was actually the priest. Death then tells the Knight, â€Å"I’ll remember that,† as he disappears with a smirk and the Knight’s strategy to win the game. This is not the only time that Death used his dishonesty and trickery to make sure his job was complete to take people’s lives though. Another instance in the movie is where a witch is going to be burned. She is seen throughout the story as being possessed by the devil and being avoided by everyone except for the soldiers, paid to transport her to the burning. When she is in the final minutes of her life, the knight asks the soldiers the answer of why her hands were crushed and why she is being burned. The soldiers then answered him, â€Å"Ask the monk. As the Knight turned around to see who the monk was, he saw Death dressed in his dark cloak with a grin on his face knowing he has fooled the soldiers into believing he was a monk, and that the witch must die. Just these two instances show death’s deceitfulness to make sure people know death in unavoidable. Death is also depicted as having a sense of humor in The Seventh Seal as well. When Death and the Knight first begin their chess match, the Knight grabs one black and white piece from the board and put them behind his back and exchanges them from hand to hand. He then held both hands out and Death chose one to determine his color for the game. As he picked the hand he drew the black piece determining his color. With his dry sense of humor Death said, â€Å"Very appropriate, don’t you think so? † with a pale grin on his face. Another occurrence of Death’s sense of humor is when it is Skat’s time to die. The musician was on top of a tree and Death showed up with a saw and started to saw it down showing the variety of ways he takes lives to the afterlife. When doing this, Skat is trying to reason with Death by telling him that he can’t die because he has a performance. Once again, Death answers in a monotone voice, â€Å"Then it’s canceled because of death. † Skat then brings up his contract into the dialogue but Death abruptly replies, â€Å"Your contract is terminated,† showing his wittiness as people reason their life with him. Death’s conversation with the people he his taking lives from is emotionally irrelevant which shows his dry wit to the occasion. Given that death is certain, when people are approached by it, they ask for forgiveness and mercy from God. Everyone wants to know the answer if there really is a heaven and a hell, if there really is an afterlife, but nobody is certain. That is why the nature of death is irrelevant to our expectations. On one instance in the movie, the Knight is talking to Death and asks God for knowledge, only to have Death answer, â€Å"He remains silent. † The knight then cries, â€Å"I call out to Him in the dark but no one seems to be there,† only to have Death reply, â€Å"Perhaps no one is there. † This is not the only time death answers the knight’s questions. At the end of the chess game between the two, the knight once again asks death to divulge his secrets about life after death, but Death answers, â€Å"I have no secrets,† and that he has nothing to tell. To question death is impractical. We demand answers when death arrives but receive none. Death is just another step in the circle of life. We can’t expect answers at the end of our life when we didn’t search for them when we were alive. Still today, Bergman’s interpretation of death is highly respected by others, and even used by present directors. Of course death is deceitful; it has to be or people would live forever. There is no escaping it. For when your time comes, your life will flash before your eyes. Evidently, it will be of your blissful memories with friends and family. You should die with a pleasant smile on your face. That is why death is described as being humorous in Bergman’s film. Since death is the one thing in life that no one can gain knowledge on, everyone expects answers when their time has come. Do they receive them? Death knows nothing about existence after him; it’s just another step in life. Do you strive for answers about afterlife, or will you ignore till your time comes?

Ancient Homosexuality Essay Example for Free

Ancient Homosexuality Essay The modern self is primarily built up of one’s history, body, religion, politics and entertainment – a Freudian composition of what identity is. And all of these things, the very factors that make the modern self the way it is, roots from the ancients. Cicero once thought that without the knowledge of the past, once shall remain a child, hence, Simon Goldhill’s Love, Sex and Tragedy: How the Ancient World Shapes Our Lives. With Cicero’s principle in mind, Goldhill wishes his readers to have a full understanding of who they are and how they came to be the way they are. Among the very controversial societal issues that Goldhill discussed pertained to homosexuality. Sexuality, in the time of the Greco-Romans, meant a love-affair with the phallus. They paraded it in the theatres, processions, public road, and even public memorials. The phallus was part of the classical man’s body, sexuality and sensuality – which, by the way, not only applies to men, but for females as well. The Greco-Romans had a profound relationship with sexual organs and acts, which, the modern man – apparently influenced by the rules of Christianity, might find obscene. A part of Simon Goldhill’s discussions on sexuality is the root of homosexuality. The Greeks had a particular fondness over a scenario where a bearded male desires a beardless lad. In today’s terms, this is the so-called pedophilia, as practiced through the inter-crural activity. This involves the placing of one’s penis between the partner’s thighs, may it be front or rear, followed by thrusting to attain sexual pleasure. Greeks from the seventh century, reinforced pederasty among men from the upper-class society, especially in their twenties, to acquire a young boy approximately aged 12 to love and nurture until he grows to marry at age 30, and later take a boy of his own. Practicing pederasty reinforced late marriage for these males, in the hopes of reducing the possibility of overpopulation, as well as to improve the education – initiation and instruction, of the ancient Greek youth. On Greek vases, one can find a picture of the bearded man – erastes, and the beardless youth – eromenos, as the erastes touches the eromenos’s genitals. The erastes takes the intiative as the eromenos remains passive. But, the ancient Greeks prohibited the relationship between a bearded man with yet another bearded man, and it was shameful that a bearded man becomes the passive one – or pathikos. The pedagogical pederasty is an illustration of a father-son relationship, where the erastes acts as a substitute father to help the young lad on his way to manhood, maturity, and to orient him to become a productive part of the society. The erastes demonstrates this affection by little presents ranging from a bottle of oil to money. The relationship was beneficial in both parties – the erastes provides education, protection, love and a role model for the eromenos – who offers beauty and admiration in turn. In modern theory, this is called sexual reciprocity. Gay does not necessarily mean one is less man or woman than a heterosexual. The ancient Greeks have never defined it in that way. Pedagogical pederasty and the sexual reciprocity that follows it are acts that only show the so-called love – in whichever form you wish to see it, may it be erotic or platonic. However, if we do know the origins of homosexuality, how does it actually affect us as individuals? We do obtain the full understanding of our identities in terms of our sexuality, and the understanding of others’ sexuality. This book simply implies the basic lesson of respect. Ancient Homosexuality. (2017, Mar 09).

Politic Essay Example | Topics and Well Written Essays - 500 words

Politic - Essay Example According to the article written by Samuel Kernel and Gary Jacobson published in the Logic of American Politics, the judiciary system of America is arguably the weakest of the three branches the American Constitution. 2006. This will be the very essence that this essay intends to advance, the nature, function and power of the American Judicial System. A very sensational case that highlights the inherent and acquired power of the judicial system is the William Marbury versus James Madison case, which was a controversial issue regarding the interpretation of the exercise and purpose of the powers of the judicial branch. This is a case that triggered the cause for a judiciary efficiency review, followed by a series of eye opening conclusions as to the conflict created between the political faction of the Jeffersonians and the Republicans. In a gist, this case began at the time of transition of government from George Washington to James Adam, where in the night before Washinton's term ends, her attempted to fill in the vacancies by signing several appointments among which includes that of William Marbury. This Signed commissions were said to have been delivered that same night however, it did not reach the office nor residence of the plaintiff Marbury.

Hear Me Out Essay Example | Topics and Well Written Essays - 500 words

Hear Me Out - Essay Example I never had to use my health care until a recent illness, and I was shocked to discover how much an emergency room visit costs (even with benefits), and the itemization of the bill was ludircious. For instance, I was charged $38 for a magnesium pill—these can be bought at a drug store at 100 count for less than $10. The doctor, whom I barely saw, charged me close to $900 for being in the hospital for around 4 hours. My bill would have been $8000 without insurance; luckily I had to pay only $2500, still a lot, but not too bad considering the original expense. I see now why so few people can afford this, and why the situation is getting out of control. I am therefore in full agreement of promoting a government-sponsoered health care program to help cut back medical costs. What worries me most at this time is the fact that some of my very close friends do not have health insurance (and they have two 14 month old twin boys). If anything happened to them or the babies, since they a re both without full time jobs (lost due to the economy), they would lose everything. This situation is terrible for many people, and to imagine two hardworking people losing their homes and having to find a way to take care of their babies without a house is a thought I would like to be able to put out of my mind, but I cannot due to the current situation. This brings me now to my fear about the economy. Like my friends I mentioned, many people are unemployed and searching for work unsuccessfully. The true problem with this is the fact that jobs are not out there, and some states are hurting because of the economy. They are less and less able to provide unemployment. Of course, this will only make things worse for the economy. If these people are not able to get unemployment checks to survive, they will lose their homes and not have the money to spend on groceries or anything else to

International business Dissertation Example | Topics and Well Written Essays - 1000 words

International business - Dissertation Example The proposed research is about an investigation of the Chinese business environment with a view of determining how international businesses can achieve effective management of their operations within this market. This research will be attained through a scientific study through the application of research methodology. The findings will be analyzed and discussed with an aim of answering the research questions in the most effective manner. Literature Review In accordance to Pranee (2009, p. 15), the globalization of the world economy has caused companies to internationalize so that they would expand their operations and have a large share in the world market. China is a country with many business opportunities in addition to its large market. Because of this many international companies have endeavored to invest their capital within the Chinese market. Quer, Claver and Rienda (2007, p. 360) explain that these companies have however been challenged by the legal, political, economic and cultural framework within the Chinese society. Shi and Wright (2001, p. 364) point out that previous research on the Chinese market reveals that international companies which have achieved success in the Chinese market have achieved this through the implementation of appropriate approaches in the management of international business. ... Additionally, legal and political compliance by international businesses in China has played a major role in defining the success of companies which operate in the Chinese market (Pranee, 2009, p. 25). For example the management of successful international companies and businesses in China include communication and interpersonal relationships which are adherent to the Chinese cultural environment. This is important because managers of international business in China are mandated to manage the local employees effectively to ensure that they are motivated for creativity, innovativeness and increased productivity (Shi and Wright, 2001, p. 368). More significantly, business negotiations of international companies with their Chinese partners must be managed effectively in order to ensure success of deals. Wright, Szeto and Lee (2003, p. 187) demonstrates that during negotiations, the cultural behavior of the local partners must be adhered to in regards to communication, dressing and meeti ng etiquette. Methodology According to Panneerselvam (2004), a mixed research methodology is proposed for the study. Mixed research methodologies include the application of qualitative and quantitative research approaches in a scientific study. Through a mixed research methodology both qualitative and quantitative data on the research topic will be collected and analyzed for discussions and presentation of findings. The research design is a case study of China. The collection of data will involve secondary sources through which collection of quantifiable and qualitative data will be achieved. This data will be analyzed through a comparative analysis approach so that conclusive evidence will be obtained on the most effective management approaches in the management of international business

Insurgent Movements During and Immediately After WW2 Essay

Insurgent Movements During and Immediately After WW2 - Essay Example The further occupation of France, as well as austerity measures of Nazis and Vichy regime increased the will to fight. Part of the population had no choice apart from joining the Resistance (Jews or people forced to work in Germany) (Crowdy, 2007). Part of Resistance groups were communist and antifascists. Another part of the Resistance fought for the liberation of France and establishing the new country. It should be also mentioned that significant part of Frenchmen was depressed by the defeat in 1940, did not want to fight or preferred to accept the existing situation. So-called passive resistance also existed (Folker, 2012). The Resistance was a movement of people with different principles and motivations. The Resistance included various forms of struggle. It may be described as a combination of movements and networks (Folker, 2012). Movements were mostly aimed on the fight against the Nazism ideology. They grouped around newspapers and spread the ideas of the Resistance. The production of the publications was another form of resistance. Networks were structures that are more active. They gathered information about military activity, organized sabotage actions and armed resistance. Sabotage and espionage were the main forms of fight. The armed fight was the less frequent form of resistance. Non-obedience to the Nazis legislation or hiding Jews are also treated as a form of fight. Part of people treat themselves as resistants for ‘at least doing something’. About 500,000 people were involved in the Resistance and about 100,000 people participating in this movement were killed. The results of maquis’ military was not so serious (about 9,000 executions). The most impo rtant result of the Resistance activities was the information gathered before the Normandy invasion (Cobb, 2009). The activity of the Resistance media was one of the

Miscarriage of Justice Essay Example | Topics and Well Written Essays - 1500 words

Miscarriage of Justice - Essay Example This implies that the issue is broad-spectrum as it incorporates both criminal and white collar crimes (McBannet, 1981, p.45). Certain indications in wrongful convictions portray synonymous characteristics to miscarriage of justice. A closer look at the events surrounding this issue reveals that the most injurious cases happen when a person faces wrongful conviction. The Criminal Justice system can also be faulted as wrong convictions hold for many years (Wilhouter et al, 2009, 2). It is unfortunate that innocent convicts can spend numerous years behind bars. Upon release, ex-convicts still suffer stigmatization in the society. The Guildford four and the Birmingham six serve as the best example of such cases. The most conspicuous aspect of controversy in such cases is generally embodied in the legality of the death penalty. Due to the alarming trend of wrongful convictions in the recent past, the legitimacy of the death penalty has constantly been reviewed. Critics and opponents of t he drug penalty argue that innocent suspects are likely to suffer death for crimes they have not committed (Sanders & Young, 2007, p.10). The issue remains controversial because death is irreversible and nothing can be done to repair the damage of a wrong conviction. A common practice that has led to much emphasis on miscarriages of justice is the emergence of crucial DNA evidence that has helped clear many people from false accusations (Douglas, 2011, p.1). Forensic evidence has helped to exonerate innocent suspects and even wrongfully convicted prisoners. The pile up of unjust conviction cases led to the formation of the Criminal Cases Review Commission in 1997 (Rock, 2004, p.23). CCRC is deemed as the probable avenue towards success where the police, human rights institutions, and the courts have seemingly failed. A major cause for concern in this case, emanates from the fact that the above named institutions focus on errors that are somewhat premeditated (Lauden, 2006, p.98). Th is is mainly attributed to corruption. It means that given certain circumstances, a breach of ethics, laws, and common sense is usually evident. This is despite the fact that rejection of liberty stands out as a grave state sanction in the United Kingdom (Cater-Ruck, 1992, p.172). Most countries demand that whenever an individual is wrongfully convicted, and in the event suffers damage to himself or his family, he should be adequately compensated. However, compensation involves certain points of consideration that need to be verified before any progress on the same (Williams, 1999, 63). Common knowledge suggests that very few people will disagree with this assumption. On that note, it is important to look at issues surrounding a miscarriage of justice and how it possibly happens. Cases of biasness are common in the event of wrongful conviction and they include actions like unfair editing of evidence, fabrication of evidence by the police or the prosecution, issues of identification, contaminated evidence, and many other factors. Many people have been victims of the above implications and this has landed them several consequences which are regrettable since they happen to be innocent. Most people base their arguments on the harsh realities of death by execution in such cases but is should also be remembered that time spent in jail brings irreversible consequences to the person. Issues associated with miscarriage of ju

Advantages and Disadvantages of Various Communication Methods Research Paper

Advantages and Disadvantages of Various Communication Methods - Research Paper Example In a meeting, the manager or the supervisor gets the opportunity to communicate with the employees who also have the chance to discuss the issue. However, meetings are time consuming since they take much time as the ideas contributed are analyzed and a specific one settled upon. This provides one of the best ways of reducing company expenses through reduced travel expenses (Gilmore, 2012). However, this method may be challenging for the company at first because it takes significant resources to set up. If an employee is repetitively behaving in a way that is against the organization’s culture, then as the manager, I would use face to face communication since immediate reply from the specific employee is essential. In addition, as the manager, I would have to show the employee that the continuous irresponsibility would not be tolerated in the organization. Therefore, it would make a greater impact if I would address them directly. If I want to ensure that the employees are well aware of an existing company event, it would be effective if I would pass this information during the meetings. This is because all employees attend these meetings. In addition, this eliminates the expenses that would be incurred if other methods such as telephone were used. If one of my clients were considering signing up with a competitor, I would telephone call to deal with the case. This is because such issues are critical because they could expose the company’s competitive advantage compromising its ability to remain competitive in the market. Therefore, I would call the customer and request for a reason behind the change of mind so that I could help in improving the company and possibly retain the client. On the other hand, if I had several bids on a piece of equipment and needed a management decision on its purchase, I would result to using video conferencing to deal with the current case.

In View of Traditional and Modern Ethics Essay Example for Free

In View of Traditional and Modern Ethics Essay Introduction The study of philosophy has long been a part of our society. The field of ethics is one of the important branches of philosophy. Ethics deals about moral values our understanding of what is right or wrong, about life, about one’s rights and regarding the Divine being. What we are now is the product of the past. Ethics mold our personality. It is how we live our lives. Ethics guides us in seeking the answers to the many different queries we have in mind like why we exist, why we long for true happiness, and why can’t we avoid immoral acts. Traditional vs. Modern Ethics The focus of traditional ethics differs from the modern ethics in many ways. Traditional ethics goes back during the times of Plato, Aristotle, and Socrates in the ancient times. These ideas of traditional ethics have become the basis of succeeding ethics foundations. The ethics being promoted today has already existed before. The world has changed. People have also changed. Thus, ethics change to adapt to the changes in the world and the people’s perspective. Ethical and political philosophy awakening started as early as 5th century B.C. in Greece by the Sophist. They desired to discover the essence of moral virtues, the â€Å"form of good† which is the ultimate source of reality and value. There are a number of themes or doctrines that emerged. These are skepticism, relativism, subjectivism, egoism, and hedonism. Some ethical egoists suggested that one’s highest objective is to lead a pleasant life focusing on his or her pleasures. It gave birth to Epicureanism and Stoicism. During the medieval times the Christianization of ethics took place with the coming of St. Augustine, St. Hildegard, and St. Thomas Aquinas. Later on utilitarianism emerged and also philosophers like Thomas Hobbes, Immanuel Kant, and John Stuart Mill. Around 18th and 19th centuries moral philosophy focused on politics. People were also exposed to Liberalism, Marxism, Communism, and Anarchism. Recent moral and political philosophers introduce the concept of normative ethics, emotivist, invisible hand mechanism, conservatism, socialism, and democratic socialism to name a few. Philosophers include G.E. Moore, W.D. Ross, John Rowls and other important names. Conclusion Moral issues are important concern for all people not just for the philosophers. All the philosophers from the ancient to the modern times have contributed to our own system of beliefs regarding life and the many issues of human existence. Indeed traditional and modern ethics are related and supportive of each other. Ideas of the traditional ethics are the foundation of the modern ethics. Advocates of modern ethics customized or revised the concepts of the traditional ethics to fit today’s society. Both traditional and modern ethics have influenced the way people think and analyze life and their society. Reference Moore-Bruder, (2005). â€Å"Moral and Political Philosophy.† Philosophy: The Power of Ideas, Sixth Edition. The McGraw-Hill Companies

Lifes Ups And Downs

Lifes Ups And Downs Making Sense Of Lifes ‘Ups And ‘Downs (4) What To Do When You Run Out Of Answers There are some very deep questions we often wrestle with. Like, when cheese gets its picture taken, what does it say? You must have wrestled with that problem from time to time. Or, how can you tell when sour cream goes bad? That could keep you awake at night! And then theres the question: what hair colour do they put on the drivers licenses of bald men? Difficult isnt it? And one other Im sure you must have struggled with for years is this: if buttered bread always lands on the butter-side down and a cat always lands on its feet, what happens if you strap buttered bread to a cats back? Now, of course these kind of questions are not worth answering. Its just a bit of fun. However, there are sincere questions we certainly wrestle with. We long to make sense of lifes ‘ups and ‘downs. GNB You are listening to Word Alive. Thanks for joining us today. My name is Brenda Critchley and Dr Derek Stringer is our Bible Teacher. The current series on Word Alive is based on Job. Derek has been looking at three key truths from this book which can help us in our struggles and problems. DS And today we look at the fourth. Because Job, kept asking God, â€Å"Lord, why am I suffering?† GNB We have are making this series of 4 messages available on CD. Its fast becoming our most popular series. Ill give you details at the end of the programme. Todays message is based on Job 40 to 42 and Derek gives this the title, ‘What To Do When You Run Out Of Answers. Ill chip in with a scripture here and there. But, heres Derek. DS Thanks again Brenda. Now, for most of the book God was silent. Jobs wife wasnt silent. â€Å"Why dont you just give up on God. He hasnt helped you any. Just curse him and die.† Once Jobs three friends got round to talking they really couldnt stomach that Job wouldnt accept that they were right and that he was wrong. He must have done something really bad to be suffering as he was. A young man listening to the debate is Elihu. He tries hard to say something wise about Jobs trauma. All this time a storm has been brewing and the people take cover and leave Job all alone. And then in chapter 38, God breaks into the story and speaks to Job out of the storm. He didnt give Job the answers he was seeking. Actually he gives him 187 questions. None of which can he answer. Then in chapter 40, God began Round 2 of questions. Its like a TV Contestant. The Quiz Master says: â€Å"Our categories are: earth, stars, light; and two new categories: Behemoth and Leviathan. Job scored zero in Round 1, lets see how he does in this next round.† GNB Chapter 40 verse 6, â€Å"Then the Lord spoke to Job out of the storm: ‘Brace yourself like a man; I will question you, and you shall answer me. Would you discredit my justice? Would you condemn me to justify yourself? Do you have an arm like Gods, and can your voice thunder like His?† DS At this point, God described two monstrous animals, the Behemoth and Leviathan. They are fascinating and mysterious. Skip ahead to Job 42. God has finished speaking and Job responded to Gods questioning. GNB â€Å"Then job replied to the Lord: ‘I know that you can do all things; no plan of yours can be thwarted. You asked, ‘Who is this that obscures My counsel without knowledge? Surely I spoke of things I did not understand, things too wonderful for me to know. You said, ‘Listen now, and I will speak; I will question you, and you shall answer me. My ears had heard of you but now my eyes have seen you. Therefore I despise myself and repent in dust and ashes.† DS Everything comes to a climax. God finished questioning Job and waited for his reply. If Job had argued with God and said, â€Å"This isnt fair. I deserve a better explanation.† Then there would have been no book of Job. Instead Job finally gets it and responds to God in the proper way. If you are suffering and hurting this is the way you need to react. Notice what Job said and did when he ran out of answers. FIRST: HE ACKNOWLEDGE GODS UNLIMITED POWER. God had convinced Job that his power was unlimited. Gods point was driven home by the Behemoth and Leviathan. The New International Version footnote says that the Behemoth is a Hippopotamus and Leviathan is a Crocodile. This are poor guesses. What was Behemoth? I believe it was a Dinosaur we call the Brachiosaurus. The Hebrew word ‘Behemoth simply means â€Å"enormous creature.† Notice the way God described Behemoth in Job 40:15, GNB â€Å"Look at the Behemoth, which I made along with you and which feeds on grass like an Ox. What strength he has in his loins, what power in the muscles of his belly! His tail sways like a cedar† DS That rules out a hippo or an elephant! GNB â€Å"The sinews of his thighs are close-knit. His bones are tubes of bronze, his limbs like rods of iron. He ranks first among the works of God† DS That could mean it was the largest land animal ever created. GNB â€Å"Yet his maker can approach him with his sword.† DS That may be a reference to the fact that Brachiosaurus is now extinct. A Brachiosaurus was one of the largest land animals to walk on earth. Three times the size of the Giraffe. 80 feet long weighing around 88 tons. The largest African Elephant on record is 10 tons. What was Leviathan? I believe it is the sea creature we know as the Kronosaurus. Look at chapter 41 and verse 1, GNB â€Å"Can you pull in the leviathan with a fishhook or tie down his tongue with a rope?† DS Drop down to verse 7 GNB â€Å"Can you fill his hide with harpoons or his head with fishing spears? If you lay a hand on him, you will remember the struggle and never do it again! Any hope of subduing him is false; the mere sight of him is overpowering. No one is fierce enough to rouse him. Who then is able to stand against me? Who has a claim against me that I must pay? Everything under heaven belongs to me. I will not fail to speak of his limbs, his strength and his graceful form. Who can strip off his outer coat? Who would approach him with a bridle? Who dares open the doors of his mouth, ringed about with his fearsome teeth? His back has rows of shields tightly sealed together; each is so close to the next that no air can pass between.† DS And verse 31 gives concluding description of Leviathan, GNB â€Å"He makes the depths churn like a boiling caldron and stirs up the sea like a pot of ointment. Behind him he leaves a glistening wake; one would think the deep had white hair. Nothing on earth is his equal—a creature without fear.† DS Leviathan is mentioned in Isaiah 27:1 and Psalm 104 as being a mighty sea creature. Kronosaurus was a sea creature. Head 9 long and razor-sharp teeth 10† long. Sometimes people ask, â€Å"What about the dinosaurs? Why no mention of them in the Bible?† As if this invalidates Scripture. It doesnt. The word â€Å"Dinosaur† was first coined in 1841 by Dr. Richard Owens. So, of course its not mentioned in the Bible. The point of all this about these strange powerful creatures is that its not about Jurassic Park but Jehovahs power. God brought up Behemoth and Leviathan to illustrate His unlimited power to make or do whatever He wants. GNB Verse 11, â€Å"Who then is able to stand against me? Everything under heaven belongs to me.† DS Job got the point because he said, â€Å"I know you can do all things.† Have you come to that point in your life? You may think your situation is impossible but God specialises in the humanly impossible. In the midst of your impossible circumstances remember 5 words: ‘Nothing is impossible with God! The second thing to do when you run out of answers is to ADMIT INABILITY UNDERSTANDING GOD. As Job reviewed all his words he confessed in 42:3, â€Å"I spoke things I did not understand, things too wonderful for me to know.† Sometimes we want people to think weve got it all together and nothing gets us down. Thats living in unreality and a good reason for never knowing God because He only moves in unreality. Starting moving in unreality and we will miss the real God. Theres a Peanuts Cartoon where Lucy is dispensing her psychiatric advice. â€Å"Life is like a deck chair on a ship. Some people sit looking forward and some people sit looking back.† Charlie says, â€Å"Its all I can do to get mine unfolded!† Job was finally admitting to God that he didnt have everything figured out. He had made the critical error of presuming and he was dead wrong. TV Evangelists may tell you about health and wealth if youll just confess your faith, everything should work out fine for you. You know the kind of thing, â€Å"God loves you and has a wonderful Porsche for your life.† Their theology doesnt allow any room for righteous suffering. Those who have walked with God realise that there are things we will never understand. Heres a third thing to do when you havent got the answers. SEEK GODS FACE NOT ANSWERS. Job had run out of answers but has discovered something better. He found God. Verse 5. GNB â€Å"My ears had heard of You, but now my eyes have seen you.† DS An advert said: â€Å"Youve got questions, weve got answers.† Job said, â€Å"God, youve got questions, but I dont have any answers.† People are still seeking to find answers to the tough questions. Job discovered it is better to seek Gods face than to find answers. In a TV sit-com a son-in-law asks: â€Å"If there is a God, why is this world messed up?† The father-in-law doesnt know how to reply but wont acknowledge that. So he says, â€Å"Why do I always have to give the answers?† Turning to his wife he says, â€Å"You tell him. â€Å"She says, â€Å"To make us appreciate heaven better when we get there.† Right on! Life is full of pain and sorrow so well enjoy heaven so much! Are you still seeking answers, or are you seeking Gods face? Back in chapter 1 Job offered sacrifices on behalf of his children. He wasnt sure what they were getting up to when they had parties. So, he did some religious things. It may well have been an empty ritual. Now everything is different. And let me tell you a very important thing to do when you are looking for answers and they wont come. HUMBLE YOURSELF AND REPENT. GNB In chapter 42 and verse 6 Job says, â€Å"I despise myself and repent in dust and ashes.† DS Before seeking Gods face be willing to humble yourself and repent. Job wasnt degrading himself when he said, â€Å"I despise myself.† He was simply stating his condition as he stood before a perfect God. Humility is not thinking lowly of yourself. Its not thinking of yourself at all. When Job saw God, he fell to his face to repent of his sins. What sin had he committed? It wasnt brazen but subtle. Job never cursed God but he was guilty of trying to justify himself. He was guilty of bitterness. The best thing is to do when going through the mill is repent! You may say, â€Å"But I dont know anything that Ive done that I need to repent.† Just get on your knees before God and ask Him and see what happens. The question about why good people suffer has been with us for generations. Imagine a first century news item: â€Å"Good evening Im Josephus Jeremias and this is the Fox News sp0onsored by King Herod. We have some breaking news. Governor Pontius Pilate ordered a detachment of Roman soldiers into the Temple today to break up the protests of the Galilean rebels. The rebels refused to leave so swords were drawn, and we have reports that several of the rebels were killed by the sword. Not only were they killed, but their blood was splattered near the altar of sacrifice. More details at eleven. In another unrelated story, eighteen Jewish construction workers were killed when the stone tower they were building at Siloam collapsed. The names of the deceased are being withheld pending notification of family members.† And now to comment on these two breaking stories is Rabbi Ben Ezra. Rabbi, whats your take on these two tragedies? One a man-made tragedy, and the other an unfortunate accident?† â€Å"Shalom Josephus. These were not accidents. The truth is simple: The Galilean rebels got what was coming to them. They were sinners and God was punishing them. The same can be said for the construction workers at the tower. Obviously, they were rotten sinners, too. Thats why God caused the tower to fall and kill them.† And now to be fair and balanced, we have a remote hook-up with the roving Galilean teacher, Jesus of Nazareth. Jesus, are you there? Josephus Jeremias here with Fox News, what do you have to say about these two terrible tragedies? â€Å"Do you think that these Galileans were worse sinners than all the other Galileans because they suffered this way? I tell you, no! But unless you repent, you too will all perish. Or those eighteen who died when the tower in Siloam fell on them-do you think they were more guilty than all the others living in Jerusalem? I tell you, no! But unless you repent, you too will all perish.† Jesus stressed that it is futile to try to figure out WHY bad things happen to people. He moved the issue beyond why and focused on WHAT every one of us must do: Repent! The word â€Å"repent† means â€Å"a change of mind that leads to a change of behaviour.† In order to become a Christian you must repent of your sins; instead of thinking your sins are just minor flaws that everybody does, you must change your mind about them. You must repent and realise every sin is like spitting in the face of God; every sin is like pounding the nails into the flesh of Jesus. Thats what it means to repent-change your mind, then change your conduct. Even after you become a Christian, you must keep on repenting. Whenever you find your thinking and Gods thinking dont match, its time to change your mind again. What did Job repent of? He repented of the way he had been thinking about God. He had made the mistake of thinking God was mean, vicious, and cruel. He wanted to argue his case before God. But once Job heard Gods voice, and saw His face, Job realised his thinking was all wrong. He changed his mind about himself and about God. So if you are suffering and struggling, do what Job did. Humble yourself and repent-even if you dont think at this point there is anything in your life that needs repenting. GNB Job didnt get the answers he was looking. He got something much more valuable. DS Yes, he came to know God on a personal level. And so can we. WHAT DO YOU DO WHEN YOU RUN OUT OF ANSWERS? You ADMIT there are questions in this life that will never get answered. You can discover something much better than answers. I love the words of this song: â€Å"You have faced mountains of desperation. You have climbed, you have fought, you have won. But this valley that lies coldly before you, Casts a shadow you cannot overcome. Just when you thought you had it all together. You knew every verse to get you through. But this time all the sorrow broke more than just your heart. And reciting all those verses just wont do. When answers arent enough, there is Jesus. He is more than just an answer to your prayer. And your heart will find a safe and peaceful refuge. THEN NEXT, JOB DISCOVERED INTERCESSION. God instructed his friends to go to him for prayer. This was Jobs final test. Would Job vent his hostility and resentment? â€Å"Pray for you after what youve said? No way!† GNB But his three friend did ask home to pray for them. DS Yes, and Job prayed and the Lord accepted his prayer. GNB â€Å"After job had prayed for his friends, the Lord made him prosperous again and gave him twice as much as he had before.† DS To me, the most important word is that one, â€Å"After.† When Job prayed for his friends, he was still in agony. It was only after he prayed that God released him from his suffering. You are enslaved until you can pray for those who have hurt you. The moment I start hating a man, I become his slave. I cant even do my work anymore because he even controls my thoughts. The man I hate hounds me. I cannot escape his tyrannical grasp on my mind. The person I resent may be miles from my bedroom, but more cruel than any slave driver, he whips my thoughts into such a frenzy that even my inner spring mattress becomes a rack of torture. Someone has hurt you. Are you harbouring resentment? Are you let it make you bitter? Are you looking for revenge? Do yourself a favour: start praying for them. You will find it so releasing. Youll also find one more great discovery. JOB DISCOVERS RESTORATION. God gave Job back more than he ever had before. GNB Verse 11: â€Å"All his brothers and sisters and everyone who had known him before came and ate with him in his house. They comforted and consoled him over all the trouble the Lord had brought upon him, and each one gave him a piece of silver and a gold ring. The Lord blessed the later part of Jobs life more than the first. He had fourteen thousand sheep, six thousand camels, a thousand yoke of oxen and a thousand donkeys. And he also had seven sons and three daughters. The first daughter he named Jemimah, DS (her name means â€Å"dove.†) GNB The second keziah, DS (which means â€Å"cinnamon†) GNB and the third keren-happuch DS (which means â€Å"dark-eyes†) GNB nowhere in all the land were found women as beautiful as jobs daughters, and their father granted them an inheritance along with their brothers. After this, job lived a hundred and forty years; he saw his children and their children to the fourth generation. And so he died, old and full of years.† DS God doubled Jobs wealth. He had exactly twice what he had before. Jobs brothers and sisters helped him with venture capital. And God doubled Jobs ‘children. He had 7 son and 3 daughters before his troubles and another 7 sons and 3 daughters after. But he hadnt lost the first ten. They were safely home in heaven. A man who buried a child said: â€Å"I have two teenagers on earth and one child in heaven. Frankly, I worry sometimes about the two kids on earth, but I never worry about the one in heaven.† God added ‘life to Jobs years. People are looking for special diets, exercise, and medicine to extend their lives. Far better than adding years to your life is to add life to your years. Getting older we understand the great gift is relationships. You want to know how rich you are? Look at what friends you have. God always saves the best for last! The last word about Job is in the letter of James. GNB â€Å"You have heard of Jobs perseverance and have seen what the Lord finally brought about.† DS The best thing about Job is hes become a patient man. That quality can really help you to live with depth not just in length. Do you know the first public miracle of Jesus? Its when He turned water into wine at a wedding. A young couple were in trouble and he helped them out by bringing the best on last. Thats the difference between Christianity and other philosophies of life. For us the best is always yet to be. Job is an object lesson for God bringing the best on last. Are you living with some unanswered questions? Would you like to make some great discoveries? Did you notice that what Job did triggered his discoveries? When he repented, God vindicated him. When he prayed for his tormentors God rewarded him. Is there something you need to repent of today? Are there people you need to pray for and forgive? God is waiting to prove himself strong on your behalf. Wouldnt it have been sad if the book of Job ended with chapter 41? A man unable to answer the questions. Still in trauma, still battling with his pain. Job didnt quit he persevered. And in chapter 42 he was rewarded for his faithfulness. Right now, you may be in Job 41. Dont quit! Dont give up on God! He always saves the best for last! GNB Derek Stringer has been teaching from the Book of Job. This is a series of 4 messages. You can have then on CD, just ask is for details. We will send free transcript to an email address. Word Alive is produced by Good News Broadcasting Association. You can email us through the web site on www.gnba.net Thats gnba.net Theres a FREE PHONE number here in the UK. We really do love to hear from you, its such an encouragement. Just pick up the phone and leave us a message if you are calling outside office hours. That FREE PHONE number is 08,000 92 78 92. Thats 08,000 92 78 92. This is Word Alive produced by the Good News Broadcasting Association. Im Brenda Critchley with our Bible Teacher Dr Derek Stringer. DS Were back with a brand new series next time. I hope that you will plan to join us then. Meanwhile do contact us. GNB 08,000 92 78 92 or email us through the web on www.gnba.net DS Good-bye for now and God bless and keep you.

Predators and Prey in Upton Sinclairs The Jungle :: Upton Sinclair Jungle Essays

Predators and Prey in Upton Sinclair's The Jungle Throughout Upton Sinclair's The Jungle, the author demonstrates the greed of Capitalism and how it gives politicians and businessmen the ability to exploit the immigrants population. Sinclair's main purpose in naming the book, The Jungle, is to put the reader's focus on the heartless politics of Capitalism. If he had named the book Stockyards or Packingtown, a person's concentration may be solely on these places. It is evident that Capitalism does not equally distribute the industries ruling, but rather allows certain groups to dominate the workers. The businessmen and politicians took advantages of this right and did not allow the immigrants to respond. They treated them very poorly, often working them so hard that they died or suffered from life long injuries. Since the story's main setting is in Packingtown, the reader is familiarized with this town and is engrossed with its surroundings. With the title The Jungle, the reader will want to closely examine why Sinclair c hose this title instead. With another name, the reader might have been inclined to get distracted by the gruesome details and not have realized the Socialist concept that he was trying to convey. This title was necessary to enthrall the reader's mind to think about his purpose. The life in Packingtown resembles the jungle life because the weak and the old are rejected, while the strong and the young are wanted for awhile, which is the main idea in Social Darwinism. "Here was Durhams's, for instance, owned by a man who was trying to make as much money out of it as he could, and did not care in the least how he did it; and ranged in ranks and grades like an army...each one driving the man next below him and trying to squeeze out of him..." (63). In the jungle, it is evident that the animals care little of other species when they kill. heir main motive is to capture food. As is the case, for the politicians and businessmen, who gain immense power through Capitalism. These men manipulated the immigrants to become successful, which was their main objective. "Jurgis talked lightly about work, because he was young...He was the sort of man the bosses like to get hold of.

Jetstar Essay -- essays research papers

Article Title: â€Å"Jetstar to enter Tasman dogfight† Source: The Australian OVERVIEW The article by Creedy looks at the newly announced expansion of Jetstar Airline services from its current domestic Australian flight service to its penetration of the trans-Tasman market. Jetstar’s original purpose was to provide Qantas (Same Ownership) a cost-effective alternative for the provision of domestic flights around Australia while also giving customers a cheaper and somewhat â€Å"no frills† option when flying locally. The article outlines the considerations and specifications that Qantas and thus Jetstar have undertaken in order to accomplish its â€Å"first foray overseas† as part of its â€Å"segmentation strategy†. Jetstar’s expansive venture is then obviously significant and relevant to the study of international business’s (any business transaction which involves a cross-border commercial transaction) and the goals and barriers achieved and endured. WHY THE ARTICLE IS SIGNIFICANT TO IB Subsidies The article suggests that Qantas may draw upon subsidy advantages granted by the Australian government through the all-economy â€Å"Australian Airlines† subsidiary in order to help the expansion of Jetstar on â€Å"low-yielding routes†. The government’s efforts to promote international trade and investment as well as Qantas’s new enterprise agreements with Australian flight attendants will allow Jetstar’s â€Å"Cairns-based subsidiary to use new aircrafts, hire foreign crews and fly further†. This p...

The Great War Essay -- essays research papers

Imperialism The late nineteenth and early twentieth century saw a great deal of colonization of Asia and Africa by European powers, each trying to fulfill its own version of manifest destiny. England controlled vast holds in Africa, as well as India; the Belgians ruled the Congo; Germany, France, and Italy also held several African lands. These colonies funded a great part of the ruling countries' economies and provided foreign markets for European products, and expansion became necessary and desirable to advance the glory and the wealth of each European power. However, the land available diminished as Germany, France, England, Italy, and Belgium occupied increasingly large tracts of land. Oftentimes, border disputes would break out between colonists of different nationalities; for example the Boer War in South Africa between the Dutch and the English. Furthermore, in the Middle East, the crumbling Ottoman Empire was alluring Austria-Hungary, the Balkans and Russia. Militarism An arms race punctuated the hostile feelings among the European nations. Acknowledging that Germany was the leader in military organization and efficiency, the other great powers of Europe copied the universal conscription, large reserves and detailed planning of the Prussian system. Technological and organizational developments led to the formation of general staffs with precise plans for mobilization and attack that often could not be reversed once they were begun. The German von Schlieffen Plan to attack France before Russia in the event of war with Russia was one such complicated plan that drew more countries into war than necessary. Armies and navies were greatly expanded. The standing armies of France and Germany doubled in size between 1870 and 1914. Naval expansion was also extremely competitive, particularly between Germany and Great Britain. By 1889, the British had established the principle that in order to maintain naval superiority in the event of war, they would have to have a navy two and a half times as large as the second-largest navy. This motivated the British to launch the Dreadnought, invented by Admiral Sir John Fisher, in 1906. The Russo-Japanese War of 1904-1905 had demonstsrated how effective these battleships were. As Britain increased their output of battleships, Germany correspondingly stepped up their naval production, including the Dreadnought. Althou... ... Sarajevo, Bosnia, by a Serbian nationalist belonging to an organization known as the Black Hand(Narodna Obrana). Immediately following the assassination Germany pledged its full support (blank check) to Austria-Hungary, pressuring them to declare war on Serbia, while France strengthened its backing of Russia. Convinced that the Serbian government had conspired against them, Austria-Hungary issued Serbia an ultimatum which the Serbs could not possibly answer in time, but to which Serbia consented almost entirely. Unsatisfied, Austria-Hungary declared war on Serbia on July 28, 1914. On July 29, Russia ordered a partial mobilization only against Austria-Hungary in support of Serbia, which escalated into a general mobilization. The Germans threatened war on July 31 if the Russians did not demobilize. Upon being asked by Germany what it would do in the event of a Russo-German War, France responded that it would act in its own interests and mobilized. On August 1, Germany declared war on Russia, and two days later, on France. The German invasion of Belgium to attack France, which violated Belgium's official neutrality, prompted Britain to declare war on Germany. World War I had begun.

Characters that influence scout in to kill a Mockingbird Essay

There are many positive influences that help shape Scout into the person she becomes at the end of the novel. In Harper Lee’s To Kill A Mocking Bird, there are 3 main characters that have an effect on Scout’s maturity. Jem Finch influences Scout because he is always looking out for her best interest. Next, Calpurnia influences Scout because she teaches her how to act â€Å"ladylike†. Finally, Atticus Finch influences Scout because he teaches her important life lessons throughout the book. Jem, Atticus and Calpurnia have the strongest influence on Scout’s development into the person she is at the end of the novel. For starters, Calpurnia helps scout become more lady like at the end of the novel by teaching her proper manners and edict. Scout learned cooking and cleaning skills from Calpurnia while Jem was busy growing up and distancing himself from her. â€Å"Just come right on in the kitchen when you feel lonesome, we’ll find lots for you to do in here.† (Lee 154). Another example of Calpurnia teaching Scout proper manners was when she corrects Scout for thinking that she is better than Walter Cunningham. â€Å"Yo’ folks might be better than the Cunningham’s, but it don’t count for nothing the way your disgracing them.† (Lee 33). When Calpurnia scolds Scout for thinking she is better than Walter, she is telling her how she was being extremely rude. Calpurnia tells her that it is not acceptable to treat company rudely. Calpurnia helps scout develop into the person she is at the end of the novel by teaching her appropriate lady like actions. Next, Jem influences Scout throughout the novel by always looking out for her best interests. When Dill first arrives Jem makes the decision that he is an acceptable friend, even when Scout questions this decision. â€Å"Jem told me to hush, which is a sure sign that Dill has been studied and found acceptable.† (Lee 9). Towards the end of the novel Jem looks out for Scout by throwing himself in front of her when they got attacked by Bob Ewell. â€Å"I felt Jem against me. He was up like lightning and pulling me with him.† (Lee 351). When Jem threw himself in front of Scout he proved that he would risk his own life looking after his sister. He wanted to make sure that Scout would end up okay, so he tried to fight off Bob Ewell in order to protect her and keep her safe. Jem Finch helps shape Scout into the person she is at the end  of the novel by always looking out for her best interests. Finally, Atticus Finch has a major influence of Scouts Developments into the person she becomes at the end of the novel because of the valuable life lessons he teaches her growing up. Atticus teaches Scout the importance of education by making a compromise that they will continue to read at home every night, as long as she is attending school during the day. â€Å"if you’ll concede the necessity of going to school, we’ll go on reading every night as we have been.† (Lee 41). Atticus also teaches Scout not to treat people differently just because they look strange or act weird. In the novel Atticus is referring to Boo Radley when he says â€Å"You never really understand a person until you’ve climbed into their skin and walked around in it.† (Lee 39). Scout does not really understand Boo Radley until the end of the book when he saves her brothers life. She really starts to understand him as she is standing on the Radley’s porch. She then realizes that even though Boo Radley was a bit odd looking, he was not a bad guy, in fact he was actually rather nice. Atticus Finch is a major influence on the person Scout is at the end of the novel because of the lessons he has taught her throughout her childhood. In conclusion, The 3 characters that had the biggest impact on Scout’s character change towards the end of the novel were Atticus, Jem and Calpurnia. First, Jem always looks out for her. Second, Calpurnia has taught her how to act like a proper lady. Finally Atticus has taught her valuable life lessons. In To Kill a Mockingbird, Harper Lee has displayed that everyone’s surroundings influence their character, personality and ultimately the person they become.

Human being Essay

There has always been a concern as to why some people behave in some weird ways that not any ordinary person will act in such a manner. It is a fact that all individuals are different from each other but there are expectations that human beings have over others. That certain character trait should not be expected in a normal human being. A study into the issues of psychopath and sociopath will help to show some light to the question of how different persons can be described and classified in a view of understanding human behavior and human psychology. Who are psychopaths or sociopaths? According to Patrick (2007) a psychopath or a sociopath is an individual who displays unique unordinary behaviors as compared to the other normal human beings. Such an individual shows signs of not having any guilt or troubled conscience for something he or she has done which is wrong, likes putting blame on other people for the mistakes that he or she commits, likes lying all the time about several issues, do not value other people as fellow human beings, get involved in destructive actions fights and wars, some are sexually irresponsible, have low self control, not realistic in whatever they plan and do, and seem to attract the attention of others by portraying a false picture of themselves among other unordinary behaviors. What are the causes? As argued in Goldstein and Weiner (2003) there are some reasons that have been found out to result in the development of such character traits some of them include; in born traits that a person inherits from his or her family background, some could happen where the society in which people live in draws lines of behaviors that seem to be extra ordinary from the rest of others in the society, would come also as a result of the influences of the external environment and as a result of the adaptive strategies in a bid to survive in the world with others and the problems and experiences that a person underwent while growing will also contribute like if a person was exposed to violent circumstances in hi or her childhood the same things are likely to be done by that person. Is the female psychopath different from the male sociopath? How and in what way? Why is this important to understand? The way in which a female psychopath behaves tends to be more similar to that of their male counterparts although the ratio of male to female a bit higher. The kind of activities that they involve themselves in are the ones that will help to distinguish the differences but basically the same idea is that they all display behaviors that seem to be unruly, Berecz (1999). A female psychopath will show behaviors like; most of them would not want to get into a serious marriage commitment by staying with a husband but instead would prefer to stay alone with her children, would want to be draw the attention of the people around her, likely to mistreat her own children, she does not want to strive for anything that can help her but instead will want other people to do everything she is supposed to do for her benefit Million, Simonsen and Smith (2003). According to Gill and Barraclough (2007) such a female person is too proud of herself and could want to have all the things that others have to herself. In some cases will want to attempt suicide as a way to deal with her problems, all her life she will be blaming other people for the miseries she might be undergoing. She engages in criminal activities like conning people their belongings, leading people to crimes, are drug addicts of a high extent with their life styles leading to sex exploits and males and females they way she wishes for herself which in some instances could include killing. As discussed in Herve and Yuille (2007) the males will involve themselves in very many sexual relationships with women and will be able to convince women with a lot of ease to get into relationships with him. He tends to spend his money in a reckless way, like involving themselves in criminal activities like murder, violent robberies, once he marries he is likely to abandon his wife and children and being unfaithful to the other spouse. Involve themselves in ungodly acts like having sex with the animals, would like to cover his weaknesses with good acts like being generous with his wealth. They are also likely to drug addicts like alcohol, bhang among others. Conclusion According to the analysis that has been made above the way Female psychopaths behave is different from the way male sociopaths would behave because men are more energetic and will display the disorders that they have with relating with others by use of applying force in either fighting, car breaking , among other physical means of applying force. As for the females their disorders will be see through the various reacts that a female will undertake like her talking and other means of communication. They involve themselves in many sexual relationships and will get away with it from all the partners without admitting to that behavior among others Berecz (1999). Word count 876 References Alan Goldstein, Irving Weiner (2003). Forensic psychology: Forensic psychology. John Wiley and sons publishers. Christopher J. Patrick (2007). Handbook of Psychopathy. Guilford press. David Gill, Jennifer Barraclough (2007). Hughes’ outline of modern psychiatry. 5th edition, John Wiley and sons publishers. John M. Berecz (1999). Sexual styles: a psychologist’s guide to understanding our lover’s personality. Humanics publishing group H Herve, John C. Yuille (2007). The psychopath: theory, research and practice. Routledge publishers. Theodore Million, E. Simonsen, M. B smith (2003). Psychopapthy: Antisocial, criminal and violent behavior. Guilford press. .

Riba’ and Gharar

Prohibition of Riba’ Generally Riba’ means that prohibition on any interest. In Islamic Finance system, investors and lenders are strictly disallowed to charge or receive interest. In the Shari’ah, â€Å"riba† technically refers to the premium that must be paid by the borrower to the lender along with the principal amount as a condition for the loan or for an extension in its maturity. According to Chapra (2006), term of riba is used in the Shari‘ah in two senses. The first is riba al-nasi’ah and the second is riba al-fadl..The term nasi’ah comes from the root nasa’a which means to postpone, defer, or wait, and refers to the time that is allowed to the borrower to repay the loan in return for the ‘addition’ or the ‘premium’. Hence riba al-nasi’ah is equivalent to the interest charged on loans While, prohibition of riba al-nasi’ah implies that the fixing in advance of a positive rate of retu rn on a loan as a reward for waiting and no difference whether the rate of return is small or big, or a fixed or variable per cent of the principal.It is important to note that, according to the Shari‘ah, the waiting involved in the repayment of a loan does not by itself justify a positive reward. Gharar is known as unacceptable risk taking which is another fundamental principle of Islamic finance central to the structuring transactions. It also can be considered some level of risk remains a fundamental aspect of commercial life and risk allocation a necessary component of Islamic finance; only disproportionate risk, speculative trading and transactions meeting exceeding limitations.According to Tabari (2011) gharar may rise from unacceptable levels of settlement risk, inadequate or inaccurate information and complex contracts where multiple transactions are not identifiable with multiple independent contracts. Besides, according to Iqbal (1999) Gharar in a contract arises whe re there is a lack of knowledge or there is a reasonable doubt about the control of either party to the contract over the completion of the exchange. The best example of gharar is gambling which have kind of unacceptable risk and gambling is disallowed in Islam.As a consequence, the major terms and conditions, such as the price, subject matter or time of delivery, must be determined when concluding the corresponding agreement. The main reason riba is prohibited because it prevents people from undertaking real economic activities. For example when a person having money is allowed to earn more money on the basis of interest, either in spot or deferred transactions, it becomes easy for him to earn without bothering himself to take pains in real economic activities.This leads to hampering the real interests of humanity, because the interests of humanity cannot be safeguarded without real trade skills, industry and construction. It support by Siddiqi (2004), Riba corrupts society and ult imate effect is negative growth. It must be a reason why Islam prohibits gharar, according to Gurulkan (2010), in a general context, the unanimous view of the jurists held that, in any transaction, by failing or neglecting to define any of the essential pillars of contract relating to the consideration or measure of the object, the parties undertake a risk which is not indispensable for them.This kind of risk was deemed unacceptable and tantamount to speculation because of its inherent uncertainty. Speculative transactions with these characteristics are therefore prohibited. In conclusion, riba’ and gharar will cause negative in social economics and that is a main reason, Islam prohibit these elements in business transaction. Even though, the debate still continue but prohibit it will save economics.

Nurse Ratched vs. McMurphy… David vs. Goliath Essay

One powerful, one small, this is the base of the biblical story David and Goliath. The story, in which a not so strong hero takes down a strong and powerful leader, is much like McMurphy and Nurse Ratched in One Flew Over the Cuckoo’s Nest. The match up between McMurphy and Nurse Ratched is a raging and intense one. Through out the novel, One Flew Over the Cuckoo’s Nest, McMurphy and Nurse Ratched have always had conflict, as well as a sense of never-ending hatred and disagreement towards each other; which as the novel continues, grows stronger and stronger. Undoubtedly, despite the chaos and tension between them, McMurphy gets the better of the match up, thanks to his ability to manipulate people, his bravery, and his popularity. McMurphy’s strong ability of manipulation helps him overcome conflict and in many occasions over power Nurse Ratched. McMurphy’s ability to get others to agree with him and manipulate them gives him the extra advantage against Nurse Ratched. In the novel McMurphy attempts to manipulate the other patients about watching the World Series game. He states, â€Å"This is where you get the edge, don’t you see that? We have to do this – or we’re whipped† (126) to try to convince and encourage the patients to vote against the Nurse Ratched to watch the game, but it was a failed attempt because the voting came out even (20-20). This event shows how McMurphy has a sense of control over the patients, as if he were their president or leader, and how McMurphy having all this power, usually leads him to manipulate for personal gain. Another case that shows McMurphy’s great ability of manipulation is when McMurphy manipulates Chief Bromden to lift the control panel, â€Å"And that arm! That’s the arm of an ex-football-playing Indian if I ever saw one. You know what I think? I think you oughta give this here panel a leetlle heft, just to test how you’re comin’.†(225). After this McMurphy takes bets from the Acutes that it can’t be done. McMurphy, of course, had already hedged his bet by having Chief display his ability to lift the panel previously. This event shows how McMurphy tricks and influences people and patients wheatear it is for the good of the whole or for personal gain. McMurphy’s power to effect people’s decisions and manipulate them gives him a special ability that allows him to, many times, control the people around Nurse Ratched, and consequentially have more power over her. McMurphy, as well as being manipulative, also has another special quality that helps him have the upper hand against Nurse Ratched. This quality is his bravery. McMurphy’s deep bravery allows him to do what others wont, as a result leading to change, whether good or bad. When McMurphy is denied a companion pass with Candy (prostitute) he responds by putting his hand through the glass of the nurses’ station, which he knows is not allowed. This shows how McMurphy is daring and brave enough to so directly challenge and disobey Nurse Ratched. As the plot continues McMurphy starts to â€Å"attack† Nurse Ratched by breaking Washington’s nose, disobeying the rules, and flirting with the student nurses. His frequent â€Å"hits† towards Nurse Ratched is an indirect implementation of McMurphy showing Nurse Ratched that he is not scared nor is he going to give in. Another example of McMurphy’s bravery is when Billy dies and Nurse Ratched blames him for his death, â€Å"First Charles Cheswick and now William Bibbit! I hope you’re finally satisfied. Playing with human lives-gambling with human lives-as if you though yourself to be a God!† In retaliation for her lies and Billy’s death, he tears open her uniform, exposing her breasts to all the ptients. Her sexuality, which is her one weak point, has been exposed; as a result, she is rendered defenseless in front of all the patients. This exposing of her weakness has helped in completing the path that McMurphy has forged, loosening her hold on the patients. She is no longer in complete control of them. This, â€Å"last act of bravery†, demonstrates McMurphy’s ability to face and deal with danger (nurse’s punishments). His bravery encouraged many of the other patients to step up as well. McMurphy’s bravery makes Nurse Ratched’s ultimate power, fear, negligible; thus giving McMurphy an advantage. bibliography: * Kesey, Ken. One Flew Over the Cuckoo’s Nest. published 1962: Signet edition 1986, New York.

Discuss on modern England history Essay Example | Topics and Well Written Essays - 500 words

Discuss on modern England history - Essay Example But, unlikely this marriage came to an end and divorced Anne after a few months, as well as executed Cromwell. (Hobbs, 2000) As like all the kings of England, Henry favored war alongside dancing and hunting. The first French campaign was prearranged by Wolsey in which Henry VIII proved himself to be an excellent minister. He defeated the Scots in 1513 at Flodden. Unfortunately, the war with French failed and a growing need towards a male successor was felt by Henry VIII. He wished to give divorce to Catherine (his former wife) because he only had a daughter from her. When he referred to the Pope for this issue, the permission was not given by him. Considering the history, he was rather interested in having a baby boy than being a love sick boy for Anne. He married Anne Boleyn in 1533 and had a daughter with her later on who was named Elizabeth. (BBC, 2012) As a consequence of this act of Henry VIII, the Pope excluded him from the sacraments of Roman Church by clerical sentence. The Parliament of England affirmed the decision of Henry VIII to break with the Church of Rome. He replaced Wolsey with Thomas Cromwell and took the most powerful and dreadful step of firstly establishing the Church of England and secondly, becoming the head of England’s Church. He put an end to the monasteries and also pursued other reforms such as unifying Whales and England; and also created Exchequer and Council of North. It was not Anne Boleyn he was interested in; it was the desire to have a male inheritor for his kingdom. By passing time, Henry also got tired of Anne Boleyn as she wasn’t able to give him a male successor, and thus he executed her for sedition and adultery in 1536. Subsequently, he married Jane Seymour who was able to provide him with a male heir in 1537, but fate has something else for Henry VIII. He died just after his

Congressional District Assignment Example | Topics and Well Written Essays - 1250 words

Congressional District - Assignment Example According to Congressman Jose Serrano, the people in Bronx have been hit hard by the recession and are going hungry. According to Congressman Serrano, who represents the 16th Congressional district of New York â€Å"This is a crisis that I intend to confront head on. We cannot accept food insecurity in the wealthiest city in the wealthiest nation in the world.†. Bronx is a popular but often misunderstood neighborhood in New York. The difference between the haves and the have-nots is the most stark in these sort of neighborhoods. In the year 2000, this district was the poorest congressional district in the 435 districts in the U. S. A. It has a rich historical heritage. It is here that Edgar Allen Poe spent more than four years and a cottage named after him is a popular tourist destination. Bronx Zoo, The Bronx County Historical Society, Bronx Museum of Arts and the Yankee Stadium are the other places to visit. The demographics of 16th congressional district in New York The dat a gathered from 2010 census regarding state of New York is not available. It will be made available prior to April 1, 2011. The figures in this paper relate to data gathered earlier. According to the 2000 census, the total population of the district was 654360 of which there were 304,203 male. The Median Age in years was 27.5 and the highest percent (65.5%) of population was between the ages of 18 and 65 years, totaling 428,285. The total number of Black or African American people was 235,419 to that of White being 133,649. American Indian and Alaska Natives were 7,664 whereas the smallest number in the population data is the population of Native Hawaiian and Other Pacific Islander at 810. The number of people of two or more races was 42,883. The number of males above the age of 15 and married was 75,560 and that of the females was 74,601, not counting the persons who were separated from their spouses. The household population was 637, 081 and the number of group quarters population was 17, 279. According to the 2010 Census, of the total population of 350,876 of persons above the age of 25 years, 50.5 per cent were High school graduates or higher and 7.8 per cent had bachelor’s degree or higher education. The median household income in 2009 inflation adjusted dollars was $23,073 as compared to that of the U. S. A. being $ 51,425. The ratio of per capita income at $ 12,029 to $ 27,041 of the U. S. A. was better progression as the figures in 1999 were $9803 and $21,587 respectively. The data collected by the American Community Survey also shows that 36.8 per cent of the families in this area live below poverty level as compared to that of the U. S. A. being 9.9 per cent. Individuals below poverty line make up 39.2 per cent as compared to 13.5 per cent of the U. S. A. The number of householders living alone is 62,123 where the average family size is 3.64. A total of 14,198 persons live in their unmarried partners house. There were 119,835 males ovewr 15 ye ars of age who had never married, and the females were 130,830. The figures for school enrollment shows that 219,432 persons above the age of 3 years have enrolled in school of which 53,511 were studying High school and 41,268 were studying college or graduate school. Of the population of persons 25 years and over, 27,915 had bachelor’s degree, while 11,185 had graduate or professional degree college rates, household data (i.e. head of

XCOM WK3 CHECKPOINT Essay Example | Topics and Well Written Essays - 250 words

XCOM WK3 CHECKPOINT - Essay Example They are both affordable. There are some differences between these two technologies. Near-Time allows its users to sort out the source of information and create new informal channels. On the other hand, IBM Lotus Connections does not support creating functions and information sorting. These advanced technological tools are practical and beneficial to many workplaces. For my case, these technologies are not very applicable due to the nature of my work. I can therefore easily achieve my work goals without incorporating these technologies. The answer is no. These advanced communication tools are available in the modern type business environment. However, a majority of businesses do not accept and utilize these tools to in their everyday business operation activities. Many businesses could be considering these advanced tools as novel commodities or be afraid of change. Companies may view these collaborative tools as increased costs since the employees might have to spend extra time to master these technologies. They are therefore extra expenses associated with shifting from traditionally business

VIRTUAL WALKING TOUR ASSIGNMENT Research Paper Example | Topics and Well Written Essays - 2000 words

VIRTUAL WALKING TOUR ASSIGNMENT - Research Paper Example Furthermore, he considers that the streets in Paris are narrower than those of American streets. Accordingly, parking lots in Paris are built on both sides of the streets. He also finds that the streets in Paris are smaller and unlike huge vehicles such as trucks that run across the streets of America, the trucks in Paris are relatively smaller in size and are designed according to the local culture and the widths of the streets. Jim tries to distinguish the streets of Paris with that of American streets. The sites across all the streets of Paris are accompanied by a number of small and big shops such as wine shops, beef shops, pork shops, bread shops, chocolate shops and many other different shops selling a variety of interesting products. He states that the buildings along side of the streets are maximum seven-storeyed. The most interesting thing that I find is the size of buildings along the streets. I find that almost all the buildings were similar in size, the majority of which were seven-storeyed. The diversity in the buildings was conspicuous only at the ground floor of the building while the rest of each was uniform with others. The widths of the buildings were greater than the width of the street and were more like monuments (Latour and Herment). I think Paris has one of the world’s stunningly beautiful urban landscapes. The uniformity in buildings depicts the unity of people in Paris. Each building is unique in itself. A building’s design does not depict the superiority over other buildings. Despite the streets being narrow, there are seldom traffic problems. The shops selling a variety of grocery products and other interesting products indeed offer people a wide choice. Moreover, the trees are planted alongside of the streets, and parking lots provide people with cool shade during the summer and help in controlling air pollution. Jim commented that French people probably make the best combination of formality and

Successful traits Essay Example | Topics and Well Written Essays - 250 words

Successful traits - Essay Example Even if the subject of discussion was boring, his ridiculous accent and style made it interesting. X chose to be in the company of the most capable students in the class. Most of the time, he would be with A, B, and C who used to score the first three positions. In the start, X was very bad at studies. Then X did combined study with A, B, and C who were also friends with one another. With the passage of time, X’s grades started to improve. He was respected in the class because of his company. Now that we have graduated, B has taken X abroad with him and has offered him accommodation so that X can easily manage the expenses of his further studies. I bet that had X not been friends with B, his future would have been much different and most probably, not as good as it is now. X chose the right friends at the right time who helped him find the right path for him. Thus, X was destined to be successful!

TPA6 Essay Example | Topics and Well Written Essays - 750 words

TPA6 - Essay Example The recent past has seen the failure of major IT projects like the Queensland Department of Health Payroll System and the US Combat Support System. Among the reasons that cause such failures, is the exclusion of a project Champion in such projects. IT projects are associated with a substantial level of complexities in terms of complex system interfaces, scarcity of IT resources like machines that need to be shared, data conversion to compatible formats, and the ever changing technology that calls for the need to upgrade systems. Most Project Managers do not have a clear understanding of such needs or if they do, only try to solve them in a tight timeframe, and when everything has gone out of control. Thus, a Project Champion is essential at this point to develop the project’s scope, define the objectives and metrics of the project and provide an accurate specification of resources like hardware and software. In addition, a Project Champion actively supports the system’s architecture to stakeholders in an effort to provide a clear understanding of the various states the project is supposed to undergo. For instance, in case there is a change in the project’s implementation, or the hardware and software that were initially stated, most stakeholders and project managers end up being confused and filled with fear. In fact, they tend to understand change in what can be called a fragmented format, in that the change is not uniformly understood. The end results are inconsistent compliance, agitation and failure of the project. Thus, a Project Champion is needed, primarily to play a critical role in ensuring a swift transformation of changes through clarifying each and every step taken to avoid any misconceptions that might arise from the project managers, project team or the customer (Chakrabart, 1974). Most IT projects fail due to technological complexities and over-optimistic habit of project managers without having a clear

Learning Plan Essay Example | Topics and Well Written Essays - 1500 words

Learning Plan - Essay Example On the other hand, many patients presenting in to the emergency department may not have that serious a clinical situation. However, an emergency nurse should be equipped with knowledge, expertise, learning, and clinical skills to handle these alone at her level. There are several varieties of patients that may attend emergency department seeking care. Of these certain categories of patients may need immediate nursing or physician care since they may be potentially life-threatening. These include airway compromise, cardiac arrest, severe hemodynamic shock or compromise, injury or cases of multiple trauma, or altered level of consciousness. Certain other cases are also emergent, but may wait for some time. These are patients sustaining head injuries, severe trauma, lethargy or agitation, conscious overdose, severe allergic reaction, chest pain, chemical exposure to the eyes, severe back pain, gastrointestinal bleeding with unstable vital signs, cerebrovascular accidents with deficits, severe asthma, abdominal pain, vomiting and diarrhea with dehydration, acute psychotic episodes, fever in children, severe headache, severe acute pain of any origin, neonatal diseases, or sexual assault (Fry, 2008). Nurses may encounter cases of head injury pres enting in an alert state but with vomiting, mild to moderate asthma, moderate trauma, cases of abuse or neglect, GI bleeding with stable vital signs, and patients with history of seizure who are alert on presentation. Many other conditions are trivial, which can be really very efficiently treated by the emergency nurses, and these include alert head injury without vomiting, minor trauma, vomiting or diarrhea without dehydration, earache, minor allergic reactions, foreign body in the cornea, and chronic back pain. There may also be cases of sore throat, cases with minor symptoms, or chronic abdominal pain (Schriver et al., 2003). Anticipated Nursing Role To be able to deliver competent care, being a registered nurse, the emergency nurse must be able to assess, plan, implement, and evaluate nursing care alone or in collaboration with the emergency physician in order to achieve the goals of care and health outcomes in such patients. This must be either independent or interdependent care delivery within the framework of accountability and responsibility (Hageness et al., 2002; ANMC, 2004). Where possible, according to competency standards, the emergency nurse would also deliver education in order to promote and maintain health with a preventative approach. The nurse would demonstrate critical thinking and analytic abilities for care decision making and would demonstrate satisfactory knowledge base. She would be able to appraise her own knowledge and learning in order to engage in professional development through a pathway of evidence-based care (ANMC, 2004). From this angle, an emergency nurse has certain roles while delivering care to a patient presenting into the emergency department. The initial action is assessment, and a systematic and methodical assessment process through primary and secondary surveys enable the nurse to identify and prioritize the needs of such patients. The primary assessment consists of a rapid

Sustainability and Waste Management Assignment Example | Topics and Well Written Essays - 500 words

Sustainability and Waste Management - Assignment Example There are different methods that can be used to extract unwanted solvents, for instance, boiling, grinding or distilling the unwanted solvent with appropriate solvents which are used less frequently. Blending could also be used especially if it is on a large scale and it is a continuous project. According to Limbachiya & London, determination of the method to use for removing the solvent requires that environmental concerns need to be taken care of, in that the method has to be approved by the Environmental Protection Agency. Regarding this, most United States EPA methods list sonification, a method of blending as a valid mode of extraction. This is very vital since using unauthorized methods could lead to penal action. The efficiency and cost of the method also have to be considered, methods like blending work in 10 to 15 minutes while solvent extraction could take up to twenty-four hours. However solvent extraction is much cheaper, therefore, a balance needs to be created in coming up with a method; costs versus efficiency. Light globes if discarded carelessly present a huge hazard to the environment and it is necessary that appropriate mechanisms should be adopted regarding their disposal. It is even better if the light bulbs are recycled to save vast resources. An office can save on its expenditures if it decides to recycle light globes. To develop an efficient recycling program, an office needs to follow the guidelines outlined in the subsequent paragraphs. A lot of research and learning should be carried out regarding recycling programs around the state the office is located that specifically deal with particular items like light globes. Office equipment should also be included as one of the recyclable items in the chosen company in case there is a need to recycle other items as the recycling system grows.

Whether Fair Value Should Be Retained In Financial Accounting Essay Example for Free

Whether Fair Value Should Be Retained In Financial Accounting Essay Fair value may also be called the justified or unbiased price. It is applied in both Economics and Accounting. Fair value accounting refers to the rational or unbiased estimate for the possible good’s, service’s and asset’s market price. Fair value in Accounting is aimed at presenting financial data in the most utilizable way possible. Financial statements will therefore represent the true and reasonable view of the financial information relating to any financial entity. Stakeholders will hence be able to make their investment and relationship decisions based on Accounts statements that have utilized the Fair Value Accounting principle. The Body: Fair value in Accounting considers objective factors like;   The acquiring, producing or distributing costs, replacing and costs for the closest substitutes, the exact utility for a particular level of social productive capacity development is of importance and the supply against the demand for any particular good, service or asset. Subjective factors to be considered include; Characteristics of risk, cost for and return or benefits on capital and the individual utility perception. Fair value accounting is essential in estimating the market value for assets or liabilities whose true value may not be determined due to lack of a sincere established asset’s or liability’s market. (Stephen, 2008 p.3-18) As per the Generally Accepted Accounting Principles (GAAP), Financial Accounting Standards (FAS) 157 dictates that, fair value is the sum of money for which assets can be purchased at a current transaction with willing parties   or moved to an equal or equivalent party, in a situation other than a liquidation case. All the direct and indirect production and operational expenses will be given consideration when trying to determine the most reasonable price for both the buyer and the purchaser. Traders will be expected to have all the information that is necessary for their transaction to be clear to all the related parties. (James, 2009 p.6-13) Fair value accounting is applicable to assets with a carrying value that is determined by market to another market valuation. For assets recorded at historical cost, the asset’s fair value may not be applicable. An example would be a university store whose cost of four million dollars was constructed ten years ago. In case the management was to give a fair value measure on the store, it will be a subjective measurement due to lack of an active market for this particular asset or assets that are close to this one. A different example would be, incase DEF Ltd bought a go down in nineteen ninety, for two million dollars, the financial statement in respect to historical cost will record the go down at two million dollars on its balance sheet. If GHI Ltd bought a similar go down in two thousand and ten for four million dollars, then the GHI Ltd will report the go down at four million dollars. Although the two assets are similar, DEF Ltd will report the asset at half the GHI’s asset value. Historical cost can not identify the two assets being similar. This issue   is compounded incase similar assets or liabilities are recorded historically, resulting in an undervalued balance sheet. Although if both DEF and GHI Ltd recorded the financial information as per fair value accounting the two would record the asset of four million dollars. (Gerald, 2009 p.24-31) The idea in fair value accounting is to represent the figures in the financial statements at amounts that they would fetch just in case an entity was to purchase them afresh. This is exactly that willing buyers are able to pay for the acquisition of such commodities. Adjustments made in determining fair values should consider the depreciation charge that the assets would attract. The disposable value is always of great interest in accounting at fair values. Fair value accounting produces information to investors whose interest is on the assets’ or liabilities’ current value but not their historical cost. It is known that stakeholders in a company use financial statements to make decisions as to whether their investments in the enterprise are worthwhile or not. Unbiased figures represented on the financial statements help investors predict their expected returns on their shares. Such reasonable figures will be helpful in determining the expected company’s growth and how their shares may increase in value in future. It will also be of use to investors to determine the extent of their rewards in case a company goes into liquidation or a receivership in future. The making of both short term and long-term decisions is made easy by the use of the true and fair view represented on the trial balance and balance sheet.

Training and development

Training and development Training and development Human Resource Development (HRD) can be universally recognised as a very effective approach to improve performance within training. Training consists of a variety of experiences that intend to enhance and develop skills and knowledge in order to accomplish organisational objectives, to improve and change organisational aspects within the work place (Bramley 1996; Broad Newstorm 1992). According to Manpower Services Commission (1981) training is a planned process to modify attitude, knowledge, skills, or behaviour through learning experience to achieve effective performance in an activity or range of activities. Its purpose in work situation is to develop the abilities of the individuals and to satisfy the current and future needs of the organisation. In the same way development is a type of progression in which persons may find it more effective when learning through experiences. It is a procedure that helps people make use of the skills and knowledge that their past teachings and training has given them, this helps not only in present jobs but also anything that may come up in the future. It personifies theories and ideas connected with psychological growth, greater immaturity and increased confidence. According to Ivancevich (2004), training and development are processes that provide (or at least try to) a personnel with information and skills they need in order to understand the organisation and its goals. They are designed to help a person continue to make positive contributions in the form of good performance. Training helps personnel do their current work better while development prepares them for the future. Training is an important process to every personnel. It is a systematic process in which an individual is aided to alter his behaviour in a direction that will achieve the organisations goals. Ivancevich (2004) describes the goals of training as training validity, transfer validity, intra-organisational validity, and inter-organisational validity. Training validity determines if the trainees learn skills or acquire knowledge or abilities during training while transfer validity determines if these learned skills or acquired knowledge or abilities result to improvement on job performance. Intra-organisational validity determines if the job performance of a new group of trainees in the same organisation that developed the program comparable to that of the original training groups job performance. Finally, intra-organisational validity determines if the validated training program in one organisation can be applied with successful results in another organisation. Noe (2003) defines training as â€Å"planned effort by a company to facilitate personnel learning of job-related competencies† including knowledge, skills, or behaviours that are critical for successful job performance. Training helps personnel master knowledge, skills, abilities and behaviours emphasised in training programs and to apply them in their day-to-day activities (Noe 2003). As argued by Noe (2003), training is a process which not only needs basic skills, which would be skills that are sufficient enough to perform ones job, but also needs skills at an advanced levels which enables a person to use high technological information and share it with other personnel. This would be perfect in order to gain competitive advantage. A good understanding of the customer and the system is also a key aspect within training. Al of these put together collectively defines intellectual capital. A training initiative which requires generating intellectual capital is a training which goes by the name of high -leverage training. According to Carnevale (1990), high-leverage training, which is linked to strategic business goals and objectives, uses an instructional design process to ensure the effectiveness of training programs, and compares or benchmarks the companys training programs against other companys training programs. According to Richard M. Hodgetts and Fred Luthans (1976), training is a procedure of changing behaviour and attitudes in a way that increases the success of reaching ones targets. According to both theorists culture, customs and work habits of the local people should also be taught in training process. And if all the above mentioned factors along with other factors are considered properly it would boost towards the success of any establishment. Formal training programs are not seen to be enough in accordance to todays fast moving world, this is the thought contributed by the author Hall (2004). A few other things the author believes is that in order to uphold certain standards that are commercial and cost effective, the people should be execution experts. A lot of senior executives believe that budget will stay tight, even after a full economic recovery, and that headcount, time. IT support, and other resources will continue to be in short supply. The opportunity and demand for enterprise-wide initiatives to bring about wholesale change will only increase. If you are a leader of learning, your future and the future of your organisation depends on your ability to make significant initiatives happen despite the challenges of day-to-day work. To acquire this you need to become an execution expert. Todays best-in-class learning professionals operate differently than those who came before them. Their thoughts are focused on 3 areas: business strategy, resources, and execution. (Hall 2004, p65-6). Two different training methods are identified by the authors (Ferris et al, 2006), the first set of training is described as the routine training which is given to all level of working staff. The other set of training however, is a type of training in which political skills is the main and important component of training and development process and is aimed mainly for senior executives. As the work force moves up the chain of command to higher jobs at wider scales, technical capability is less important and political skill takes its place. When the centre for Creative Leadership studied why once-promising executives failed on the job, lack of social effectiveness emerged as a leading cause. The political skill which is mentioned quite a bit, is a type of skill that distinguishes successful and efficient managers from those managers who are inefficient. It is also an ability which merges together social intelligence which facilitates and adjusts to situations where differentiation and changes are of demand. In return this helps in developing and advancing the working conditions. Training and development at individual level:- To identify each persons own knowledge, skills and abilities in order to assess each individual and progress them at the pace According themselves. Psychology theorists e.g. Likert (1961), Mayo (1933) cited by Younglin (2001) entails that employee satisfaction and well being are related to performance, but in those theories they did not explicitly hypothesize about the appropriate level of analysis, for example individuals, groups or organizations. Assessments and one to one meetings allow employees to reflect on their own learning needs in relation to their work aims. It also provides well controlled learning experiences linked to professional and administrative needs, goals and job requirements. Individual levelled training and development is the base and the stepping stone of any needs assessment. All managers have different emphasis on specific needs collaborating with their job description, level of education and intelligence experience and personal choice. Focusing on employees individual needs appraisals makes it easier to compile personal development plans that suit each employee according to their own level of competency. Training and development at organisational level:- It is vital for organisations to focus on peoples capability to foresee, adapt and respond to sudden changes in the environment. Training and development will have to join together it with corporate goals. It must be accurate with what the business leaders are trying to achieve. In order for training to seem more appropriate, its programme will revolve around business related matters for the future. In practice, its achievements will shoulder on developing apparent training objectives from the tactical issues of the business. Effective managers are created in an environment where there is continuity in the learning manner. A high level of experience, expertise and mind power of the internal as well as external trainers is essential, along with their commitment and capability to maintain a healthy relationship committed to management maturity. The method of learning can often engage unlearning certain behaviours and attitudes. certainly, in relation to organisations (Hamel Prahalad 1994, cited in Cole, 2000, p268) found that ‘creating a â€Å" learning organisation† is only half the solution. Just as important is creating an â€Å" unlearning organisation†to create the future, a company must unlearn at least some of its past. According to Cole (2000) training and development of workforce is a concern that is faced by more or less all the establishment. The quantity and excellence of training carried out varies a lot from organisation to organisation. Therefore most of the establishments are adapting systematic approach to the training and development of their employees. Organisations use systematic training cycle to perform a logical sequence of activities commencing within the organisations starting with the training policy, assessment of training needs, carrying out training and evaluations. Cole (2000, p.278) summarises that this training cycle is quite beneficial within an organisation. The systematic approach to training and development arises from the amount of internal and external stress for alteration in the organisation. Firstly in a systematic approach is to develop a policy statement to act as a channel to the organisations intentions regarding the weight and track to be given by to training and development. Secondly initialise a set of roles for those in charge for implementing the policy and thirdly to set up a appropriate structure of training posts and procedures, and to allocate adequate funds to the training establishment. As all the steps are followed with completeness then one can focus on the analysis of training needs, evaluation and review of training carried out. Training policy Establishments mostly deal with a wide range of policies dealing with human resources. Policies are set by the establishments to develop their employees and to monitor their performance by certain training and development programs and courses, conducted internally or externally. According to Cole (2000),training focuses on learning needs and are mainly associated to existing responsibilities and duties which are narrowly linked to short, medium and long term business plans and are seen as an key element of an establishment to prove to its consumers, training and development are the key to success of any organisational goals which indicates the overall plan of an organisation, execution of training and development programs provides a direct link to the organisational goals for those who are accountable for the best possible results. Most of the organisations have a extended tradition of raising their own managers and professionals and providing them with in-house courses according to organisational needs. Some of the organisations rely on external management trainings and courses. Training needs Needs assessment is the process of determining if training is necessary (Noe 2003) and identifying the organisations training needs (Ivancevich 2004) and answering the question of whether training addresses the organisations needs, objectives and problems (Arthur et al. 2003). According to Noe (2003), if the needs assessment phase, the first phase in the instructional design process, is poorly conducted, training will not meet the desired outcome or financial benefit for the company, regardless of the training method and the learning environment. According to Boydell (1985) there are three levels of training needs which are to be studied before putting the programs in to practice. This three-step process consists of organisational analysis, person analysis and task analysis. There are a few factors linked with organisational analysis, such as when given the company resources is the relevant training appropriate, where is training needed in the organisation, which goals can be accomplished through personnel training, and if to determine as to wether or not training can be used to improve a companys success ( Noe 2003, Arthur et al. 2003, Ivancevich 2004). When assessed at an organisational level we must see the general weaknesses the organisation has perceived in its priorities and what would be the prescribed remedy that would be required in alteration of the organisational culture. According to Noe (2003), there are three factors to be considered before choosing training as a solution, these three factors being, the companys strategic direction, managers and peers support for training activities and the training resources available.(Noe 2003) Training to some level should help a company achieve its business strategy. If one was to define a business strategy, it is said that this is an approach which refers to a plan that joins together the companys goal, policies and actions (Meister 2000). Noe (2003) also mentions that â€Å"the strategic role of training influences the frequency and type of training, and how the training function is organised in the company.† (p 42) it is more likely the regularity of training will be higher in companies where training is expected to be a factor in the achievement of the companys business strategies and goals as a post to those companies where in training is done randomly or unplanned. Also it is said that the higher the strategic role of planning, it is more likely that the company will organise the training purpose using a virtual training organisation or corporate university models. (Noe 2003) The managers and peers support for training activities is a critical factor in considering a training programme. To be successful, managers and peers should have a positive attitude in participating a training activity. Furthermore, managers and peers should be willing to provide trainees with information on how they can effectively use knowledge, skill or behaviours learned in the training activity (Bramley 1996). To determine the initiation of a training activity it is essential for the company to have all necessary resources. For example if a company decides to hire a consultant for training purposes it is vital for that consultant to provide a high quality level of training. According to Noe (2003), it is advisable that a company use request for proposal (RFP) because it helps to identify the consultants or vendors who qualify for the criteria. RFP includes the type of service the company is seeking, the type and number of references needed, the number of personnel to be trained, the funding for the project, the follow-up process used to determine the level of satisfaction and service, expected date of completion, and the date when proposals must be received by the company (Noe 2003). Person analysis is a procedure which helps the establishment to identify the personnel and how they need to be trained. The analysis verifies all the necessary personnel readiness for training and development, such as personnel abilities, attitudes, beliefs, and enthusiasm. All these factors are vital for the person to learn from the training activity and apply it to the job. Being ready and fully aware for training also means that the work atmosphere will aid with learning and will not hinder with any kind of performance (Noe 2003). The present abilities (skills, knowledge and attitudes) of each staff member concerned had to be assessed against the higher standards needed to carry out their work satisfactorily and any short falls remedied through training. An indicator of the need for training is poor performance measured by customer complaints, low performance ratings, or on-the-job incidents such as accidents and unsafe behaviour. Job changes are also an indicator of the need for training. Job changes can be improvement of the current level of performances or the need for personnel to complete new tasks. (Noe 2003) According to Rummler and Brache (1996), factors such as, person characteristics, input, output, knowledge, consequences and feedback control personnel performance. Persons qualities are what construct the knowledge, skills and abilities of the personnel. The above mentioned factor of input refers to the directives that enable the personnel to know when, what and how to perform but at the same time also, the resources such as equipment, time or budget contributes also to the performance. Output is the standard according to the personnel of how the job is performed. A consequence is an aspect that gives encouragement to the personnel when they perform well. Feedback is the information the personnel receive while they are performing (Noe 2003). Ivancevich (2004) describes task analysis as the identification of the tasks, knowledge, skills and behaviours that should be covered in a training program. According to Schneier, Guthrie and Olian (1988), there are four steps involved in task analysis. First, select the job or jobs to be analysed. Then, build up a preliminary list of tasks performed on the job. This can be done by interviewing and observing expert personnel and their managers and talking with others who have performed a task analysis. Third, confirm the preliminary list of tasks by asking several questions regarding the tasks a group of subject matter experts in a meeting or through a written survey. Through this, the management can determine which tasks must be included in the training program. Important tasks that are frequently performed and of moderate to high level of difficulty should be included in the training while tasks that are not important and infrequently performed should not be included. However, since there are tasks that are important but are less frequently performed, managers and trainers should determine whether these tasks should be trained for. (Noe 2003) The last step is to identify the knowledge, skills or abilities needed to successfully perform the tasks identified. Similar in identifying the tasks to be trained for, knowledge, skills or abilities necessary can be learned through interviews and questionnaires. It is important to know the level of difficulty in learning knowledge, skills and abilities (Bramley 1996). Ivancevich (2004) points out that these assessment categories are important. However, training assessment should focus on the personnel needs because it is at the individual or group level that training is conducted (Ivancevich 2003, p114). According to Kirkpatrick, there are four ways to determine the personnel needs for training. These are through observation of the personnel, listening to the personnel, asking the supervisors about their personnel needs, and examining the problems the personnel have with regards to their job (Kirkpatrick 1996). Michalak and Yager (1979) further stresses that by doing this, the manager is actually conducting a performance analysis. There are steps in performance analysis. First step is the evaluation of the personnel performance and determining if there is a behaviour discrepancy in the personnel performance. Next, the cost and value of correcting the identified behaviour discrepancy should be determined. Then, determine if the personnel can do the expected job if he wanted to (Ivancevich 2004). Then, establish a standard and communicate this clearly to improve job performance. Then, remove obstacles that might cause behaviour discrepancy. Next, the manager should give the personnel time to practice the skills, knowledge and abilities needed in performing their job. Next, decide if the job should be redesigned. If all else fails, the managers should take matters to the next level and decide whether to transfer the personnel to another department or to terminate his contract. However, performance analysis may result to a problem in the driving force. Corroborations such as reward, punishment, or discipline may be essential to create stimulus for the whole work force. Performance analysis may also lead to recognising a need for training and development. However, some organisations avoid doing training needs assessment. According to Schneier, Guthrie and Olian (1988), the possible reasons for this are lack of information on conducting training needs assessment, management scepticism on the effectiveness of training needs assessment, poor planning and lack of time in doing training needs assessment. But Schneier, Guthrie and Olian (1988) stress that training needs assessment should be done because there are many benefits that result from doing this such as improving the training function, tying in with other personnel/human resource management (P/HRM) programs and improving their efficacy, and increasing legal defensibility. Training Process Though typically the shortest phase in the training process, the training program itself encompasses a myriad of details which must be thought about carefully in order that a program will run smoothly, remain true to its defined objectives, and facilitate the transfer of knowledge. Coordinating the logistics of a training program is a detailed and essential step in planning a successful training program. As Van Wart, Cayer, and Cook (1993, p.235) point out, careful planning results in substantially fewer problems, headaches, and even disasters. Countless items such as facilities, room set-up, scheduling, registration, snacks, name tags, audio-visual needs, correspondence with trainees, social events, and the compilation of training materials must be taken into account to insure a successful program. In addition, it is important to plan in advance how to open and close a training session, to avoid awkward transitions and a poor climate during the session (Nadler Nadler 1994). Another important consideration is the materials and kit which will be used to communicate information to the participants. Handouts, textbooks, manuals, and other visual aids (VanWart, Cayer, Cook 1994) enhance the training environment and give participants tangible records of their training to take away and refer to when a refresher is necessary. There should be plenty of materials for all of the participants and extras for those who may register at the last minute. Equipment should be checked to make sure it is in good working condition prior to the program (Nadler Nadler 1994). And finally, as with most things in life, it never hurts to have a contingency plan. A training program may incorporate many different types of strategies for communicating information and fostering a learning environment. Lectures, group activities, discussions, videos, games, guest speakers, case studies, presentations, panel discussions, outdoor interventions, and hands-on skill training are but a few examples of the variety of methods which exist for use in training situations. Beary (1994) suggests that trainers should use questions in training to serve as icebreakers, determine knowledge levels and attitudes, stimulate discussion, share knowledge, make transitions, and build teams. Harris (1994) puts forth his P.R.A.C.T.I.C.A.L. model for better-than-average presentations which calls for attention to be paid to: Partnerships, Rhetorical questions, the Ability to be spontaneous, Conversational style, Tone of voice, Involvement, Creativity, Acute relevance, and Lucidity. Harris also provides four verbal tools which can be used to vary presentations through language. Analogies, alliteration, plays on words, and rhymes can be useful ways to draw attention to material which may require spicing up. A trainer would certainly want to consider his or her audience before using some of these tools. A group of firemen may not be impressed by rhyming skills, while a group of writers might find it very refreshing. Kaeter (1994) suggests several ways to create a training culture, which, she explains, will enhance the environment and may even help a trainer to deal with the ever-present resistant trainee. Her ideas include: researching the situation in advance, making knowledge relevant to those situations, facilitating rather than lecturing, making a clear link between the person, the job, and the goals of the organisation, not ignoring resistant participants, deflecting attacks by drawing in the group, and being available after training for questions and one-on-one discussions. Given that in almost every training situation, there will be one or two individuals who are resistant to the ideas being presented, (or to the very idea of being at a training program) it is important to create a culture which deals proactively with resisters and allows learning to occur for everyone. In addition to those presented here, there are hundreds of other useful approaches to conducting effective training programs. The important thing to recognise is that each method and strategy has inherent strengths and weaknesses, and that there is not one method or strategy whose use will result consistently in a flawless training program. A combination of methods, strategies, and techniques makes for a rich, diverse, cooperative, and instructive training situation. In any training situation, it is important to appreciate the variety of ways that people learn, and to use techniques, which will meet the needs of a diverse group of learners (Armstrong 1988). While some individuals may learn kinaesthetically, others may be more receptive to visual or auditory techniques. A trainer must design his or her program to incorporate elements which will be useful to all types of learners, also taking into consideration the knowledge, skills, abilities, and motivation that trainees bring to the training situation. (VanWart, Cayer, Cook 1994, p 139) According to Bramley (1996), learning situations should be sequenced so that various styles of learning are integrated into the whole. A useful model, based on adult experiential learning, is the Kolb (1984) cycle of learning (see Figure 2). This model requires that activity in all four stages take place for effective learning to occur. Training which is designed with a variety of learning styles in mind will greatly encourage trainees to incorporate the knowledge into their own way of thinking, and transfer the training into the workplace. After logistics and strategies are determined, the designer must decide the most appropriate method for gathering evaluations and feedback from the participants. This step can be used to identify opportunities for further training, to enhance learning, to identify problems and possible solutions, to assess the impact of the training, and to monitor changes in thinking related to the training (Brinkerhoff Gill 1994). Such information can be obtained through observation of reactions to training programs, through learning reviews provided by participants (Bramley, 1996), or through pre and post-testing of skills, attitudes, and behaviours. In addition, there are a variety of questionnaire types which can be utilised for evaluations. Regardless of the type of questionnaire, which is used, however, it is crucial to gather feedback from as many of the participants as possible, to give them a forum for providing the most honest and detailed feedback possible, and to take future action based on the responses (Kirkpatrick 1996). Another valuable method of gaining feedback from participants is to speak with them individually, perhaps at some point during the program, or in a scheduled meeting or discussion group held shortly after the program takes place. It is vital to remember that changes in attitude do not necessarily equals change in behaviour. While information about attitudes may drop light on trainees immediate reactions and learning, such information alone is not necessarily a good indicator of long term changes in behaviour or overall results of training. As demonstrated by this study, it is important to collect a variety of data at several differing intervals, in order to gain the best understanding of the training and the outcomes of it. Evaluation of Training The final stage of the systematic training process is the evaluation of training. This can be done by comparing the results, especially the benefits, with the objectives of the training program set in the assessment phase (Ivancevich 2004). As mentioned in the introduction chapter, many companies are increasingly concerned if training adds value to organisations and training departments are continuously justifying the effectiveness of training (Phillips 1996; Holton 1995). Preskill (1997) asserts that the most appropriate method to determine the effectiveness of training is through training evaluation. As Jones (2006, p.42) said, â€Å"It is essential for HRD practitioners to use the training evaluation method in order to determine whether an organisation receives a significant return on investment in terms of human resources, time and money.† There are many reasons as to why training evaluation should be done. Evaluation can be a tool for informing the trainees of their progress, modifying and improving programs and instructor performance, and providing evidence to managers that problems and issues have been addressed and solved (Laird 1985). Training effectiveness is also a measure of the training departments credibility (Kirkpatrick 1996). Other benefits brought about by doing training evaluation are increased confidence in the trainers claim, increased legitimacy of the training function in organisations, justification for continued support, valuable feedback for improving training methods (Phillips 1996, Jones 2006). Noe (2003 p98-9) summarises these reasons in the following: to identify the programs strengths and weaknesses; to evaluate whether the content, organisation and administration of the program contribute to learning and the use of training content on the job; to identify which trainees benefited most or least from the program; to gather data to assist in marketing the program to determine the financial benefits and costs of the program; to compare the costs and benefits of training and non-training investments; to compare the costs and benefits of different training programs to know which training program is best to use. As with any other evaluation process, criteria should be established for easier evaluation. Ivancevich (2004, p77) points out the three types of criteria — internal, external, and participants reaction. However, participants reaction can be included in the internal criterion. The internal criteria are concerned with the content of the training program. The external criteria are concerned with the ultimate goal of the program. Many training evaluation models were developed. The most popular of which is Donald Kirkpatricks (1994) four-level evaluation criterion. According to thi