Postmodernisms Effect on Marriage and Family - 1835 Words

Postmodernism first appeared around the 1980’s, following a hectic and messy period of time. The postmodernist theory that defines a new era describing the world as society is fragmenting, while authority is de-centering, and real truth does not exist; there are only representations of it. Believers of the postmodernist theory, believe that postmodernism is a mixture of present, past, and future, more specifically, the cultural and spatial elements of these different times (Lemert, 2010). The postmodern age is considered the information age, or even, the technological age. Both of these are evident through the changes that have occurred within the typical marriage and family. One of the main emphases of postmodernism is that no real truth†¦show more content†¦Even if there was unhappiness in the marriage, many of the couples stayed married just so they would not be isolated in society. Divorce is a lot more socially acceptable in today’s society, as compared to previous decades. With the increase in divorce, single-parent households have become a lot more common, this is because the beliefs of divorce have changed over time. Divorce is one of the clear representations of postmodernism. Before, marriages may have been happy, but for the most part, marriages were happy, but now, many marriages are not happy. The idea behind marriage is love, happiness, and eternity. This is evident in the many of the vows that are exchanged during wedding ceremonies. The vows in themselves are lies. Saying that the couple will be in love and happy forever, until death, is not the truth. Society is fooled into believing the marriage is happy, and it will always be happy, as seen with the increase in divorce rates, this is no longer the truth. Since the beliefs of divorce have been changing, the beliefs of the types of marriages have also changed. Interracial marriages have increased over the past few decades. While interracial marriage did exist, there were laws that previously prevented interracial marriage. Statistics were not available until 1980 about interracial marriages, and when the data became available; only 3 percent of marriages were interracial, as compared to now, 8 percent ofShow MoreRelatedPostmodernism: The Movement in Life Essay1263 Words   |  6 PagesAlthough the postmodern movement was not started in America, its many effects have influenced the culture of this nation. Postmodernism took America from a place where it held strong values of right and wrong, to a place where any idea has been given validity and merit. By presenting new world views, postmodernism has affected American literature, for both the writer and the reader, and American culture on a vast scale. Explaining postmodernism is very challenging because it does not have a realRead MorePostmodernism and the Simpsons10775 Words   |  44 Pagesfragmentation with a tone of lamentation and nostalgia for an earlier, more intact age, while the postmodernist employs it with a tone of exhilaration and liberation (Barry, 2002: 84). Postmodernists also draw a distinction between modernism’s and postmodernism’s perception of the relationship between â€Å"high† art and â€Å"low† art. Whereas the modernist would generally eschew the mixing of high and low art, in the postmodern realm it is not infrequent that these elements are conflated in one expression. PostmodernismRead MoreElements of Postmodernism in Ishmael Reeds Mumbo Jumbo, Don Delillos White Noise, Toni Morrisons Beloved and Thomas Pynchons the Crying of Lot 496348 Words   |  26 Pagesthe most important works of American postmodern fiction. Works such as Ishmael Reeds Mumbo Jumbo, Don DeLillos White Noise, Toni Morrisons Beloved and Thomas Pynchons The Crying of Lot 49 are only a few of many which contain all or some of postmodernisms most distinguishable elements. Throught these four novels one can perceive the concepts of potmodernism, from its assault upon traditional narratives to the role of the individual in an impersonal, emotionless society. The narrative techniques

Marriage is the most powerful way for couples to show...

Marriage is the most powerful way for couples to show their love. However, it will be unfair for someone to try and negate the rights of married couples. Therefore, all types of marriages including gay marriages should be legalized since couples deserve equal rights and freedom. Opponents of gay marriage point out that it is against God’s laws, but they forget that the same Bible also promotes equality regardless of gender, race and religion. Moreover, if marriage is all about love, then those in love and committed to one another should be allowed to the freedom to marry regardless of their gender and age. Studies have revealed that heterosexual marriages are failing at a very at the very alarming rate. Based on this knowledge, gay†¦show more content†¦Study reports show that about 70% of voters under the age of 30 support same-sex-marriage. One of the reasons that made people especially the youth to support gay marriage is that they grew in an environment that was ga y-friendly. Gay was openly practiced, and they acknowledged of knowing people that were gay. This open display created perception that being gay was not a social evil hence making a lot of people embrace it. In 2001, 57% of American adults opposed gay marriage while 35% supported it. This, however, changed in the year 2013 where 49% supported it as compared to 44% who opposed it. It has been predicted that, by 2020, voters in 44 states of the U.S would support same-sex marriage. Another reason that has led to support gay marriage is the idea of democracy. The democrats fought for equal rights and the fact that the gay are human, they noted that they also had the right to be given equal rights. A change in perceptions and world view led to many people viewing gay marriage as normal hence supporting it. Moreover, those people who have no religious affiliation do not see the need of opposing the gay rights because they have no basis for their arguments. Reports also show that 32% of t hose in support of gay marriage say they do so because everyone deserves to be given equal rights and freedom. People are growing in fullShow MoreRelatedLove Is A Beautiful Thing1448 Words   |  6 PagesLove is a beautiful thing. It makes people happy. It can change you, and show you things that you never knew about yourself. It lifts you up, knowing there is always someone who will stand by your side through anything. It brings people together, and makes the world a better place. Some people may disagree; they might think love is just a fantasy. Either way, it is a fantasy that everyone deserves to dream of and experience in all its glory, whether straight, lesbian, gay, bisexual, or transgenderRead MorePersuasive essay - Love1494 Words   |  6 PagesLove is a beautiful thing. It makes people happy. It can change a person, and show someone things that they never knew about themselves. It lifts one up, knowing there is always someone who will stand by their side through anythin g. It brings people together, and makes the world a better place. Some people may disagree; they might think love is just a fantasy. Either way, it is a fantasy that everyone deserves to dream of and experience in all its glory, whether straight, lesbian, gay, bisexual,Read More True Love Does Exist Essay2229 Words   |  9 Pages Does True Love Exist?   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"I love you.† These three little words might possibly be the most powerful statement one can make to another person. In life, most yearn for the intimate affection that a certain someone can provide them. Women dream of their Prince Charming to come and sweep them off their feet, while men search for the love of their life that sets their heart on fire. But what happens when love is thrown around without a second thought? Has this four letter word become an overused clichà ©Read MoreHow True is True Love in Modern Times?2328 Words   |  10 PagesDoes True Love Exist? I love you. These three little words might possibly be the most powerful statement one can make to another person. In life, most yearn for the intimate affection that a certain someone can provide them. Women dream of their Prince Charming to come and sweep them off their feet, while men search for the love of their life that sets their heart on fire. But what happens when love is thrown around without a second thought? Has this four letter word become an overused clichà ©Read MoreLove And Its Fleeting Properties2722 Words   |  11 PagesLove and Its Fleeting Properties Love has quite the reputation in today’s world. For all of time it has been a phenomenon that was once unexplained, and even now that science has some answers, it is often regarded as magic. A little girl watches countless movies about a princess and prince who fall in love and live happily ever after. She grows up with the core belief that she will have a similar fate. Some point in her life, she will find â€Å"the one† and everything will fall into place. No more searchingRead MoreThe Shah of Bratpur in Players Piano1601 Words   |  7 PagesPlayer Piano to show the flaws in a world that puts machines over humans, Vonnegut also conveys the negative idea of a society based mainly on mechanical productivity, and the horrors it can bring. Vonnegut’s use of the Shah as someone who is there to study the workings of Ilium is evident almost from the beginning. He is introduced as early on as the second chapter of the novel where it is stated that his purpose in visiting Ilium is â€Å"to see what he could learn in the most powerful nation on earthRead MoreThe Argument For Voluntary Motherhood1813 Words   |  8 PagesAround the 1870’s a campaign began called â€Å"voluntary motherhood† which was a program suggesting that married couples should resist sexual activity for long periods of time to keep from having unwanted children. Some feminists during this time were pushing the campaign of â€Å"Voluntary Motherhood†. â€Å"Contesting† against the conservative party and their extreme beliefs became one of the most â€Å"powerful feminist movements†. The main problem was really that women did not always want to be mothers. Despite contraryRead MoreThe Goodness and Immorality of John Proctor in Millers The Crucible2070 Words   |  9 Pagesrefused to give names of people he saw at communist meetings. There was the same trial system. If you confessed you would stay alive assuming you had turned from the communist meetings, however if you denied that you were seen at communist meeting you would have been hanged because there would be no evidence to show you weren’t there. You get the impression that the character of John Proctor was based on the real life character of Miller. When John Proctor is first introduced in the play thereRead MoreEssay about Happy Endings True Love8166 Words   |  33 Pagesto be in love - you want to be in love in a movie. -Becky, Sleepless in Seattle Reality and love are almost contradictory to me. -C#233;line, Before Sunset This essay is primarily concerned with the concept of the Hollywood romance happy ending. On a broader scale, it is also concerned with addressing the relationship of these endings to something which (I think it is fair to say) most believe Hollywood seldom attempts to do: depict romantic love `realistically. Ask most if they considerRead More The Drama of the Clinton Sex Scandal Essay4650 Words   |  19 Pagesits presence, becoming widespread on the Internet, perhaps monopolizing the domain, by becoming more powerful and more used than written, televised or radio journalism. The Presidents inability to control the press exposes their vulnerability and tends to question the actual power they can actually exert. All presidents, at some time or another, became frustrated at what they perceived as unfair treatment by the press, even while acknowledging its vital function in a free society, and many presidents

Annotation of the Children of Hurin Free Essays

The purpose of this essay is to be a book review, and an analysis of the writing as a whole. It has been said that this is Tolkien’s darkest work, which goes along with the theme of Darkness and Wickedness throughout the book. Tolkien’s time period, religion, and upbringing have shaped his works; including this one. We will write a custom essay sample on Annotation of the Children of Hurin or any similar topic only for you Order Now Quote â€Å"he can make one feel the darkness and wickedness, and its insidious nature as it silently seeps into human hearts and minds, which alters their behavior leading to human demise. This is very true in The Children of Hurin; there are characters that because of their wickedness that is inside, or cast upon them end up perishing due to their choices and behaviors. I do not necessarily agree with Witherington that human pride goes before the fall, and it makes us vulnerable to powers of darkness. I do not understand the connection of how pride can cause vulnerability to the darkness. If someone is prideful then they may not take heed to others advice and counsel, but that doesn’t necessarily mean that it will cause them to fall into darkness easier than someone who isn’t. The protagonist Turin sets out on his journey in a world that is occupied with evil and wickedness. So far Turin hasn’t fallen into obscurity and evil ways and he has a lot of pride in this story. What is personally interesting to me in this essay is Witherington’s correlation of â€Å"Tolkien’s use of the motif of the creeping darkness of evil which falls upon the realm owes more to the Biblical notion of the effects of the Fall than to Norse lore. † How to cite Annotation of the Children of Hurin, Papers

Handbook Of Project Management Rout ledge -Myassignmenthelp.Com

Question: Discuss About The Handbook Of Project Management Rout Ledge? Answer: Introduction The company which is mainly put focus upon in this report is the Rose garden which is a tourist hub on the major Australian highway in the Fraser island. The spot mainly enjoys perennial tourist relating to all ages both on the scale of national as well as global. The concerned authority relied on manual technique in order to keep the data and serving its business so far. On the other hand, the concept of the international information technology and global competition demands mainly for the upgradation of data keeping in the organisation. The organisation has also incurred a penalty for the wrong improvisation of the manpower which is related to the data during the audit which is conducted by the safety surveillance of the government. The main aim of the report is putting emphasis on the planning aspect of the project using the pert analysis method, providing a brief description on how the project would be directly be managed including the major requirement, managing risk aspect and monitoring of the overall flow of the project. Management plan The basic step which is involved in the management of the project involve. Project conception and initiation The overall idea of the project is carefully examined in order to determine whether or it is beneficial to move on with the project Project definition and planning The plan of the project and the main charter of the project may be put into the writing in order to be performed well. Project performance Project manager will mainly compare the main status of the project and the progress with the initial plan of the project. Project close This phase is mainly taken into consideration when the project is in full active function and works according to the basic need of the project. Managing risk Risk has to be identified as well as dealt with as soon as possible in the project. The risk identification process is done throughout the projects life cycle. Risk management can be considered as one of the most important aspects which has to be taken into account. It should be given main propriety in regular project status and reporting of the meeting. Some of the risk associated with the project can be dealt very easily on the other hand there are few risk factors which needs more time to recover but they can also be sometimes predictable. The central project server is a place or medium where all the risk which is identified throughout the project is recorded. There are many tools and guidelines which can be used to play the role of risk identification in a disciplined and structured manner which mainly ensure that no significant potential risk is overlooked. Risk Repository: the risk repository is mainly a history of the data containing mainly the list of risk which are identified with regards to the complete project. The list can be used to arrive at a basic structure or a list of potential risk which can be related to the project. The risk repository can also be applied to a filter which can be based upon categories, risk sources and projects. Analysis of the check list: the risk analysis is mainly a set of questionaries which has the main motive of detecting the gaps with it the potential risk related to the project. Expert judgement: risk factor identification can also be done by brainstorming with or interviewing a project participant. Mitigating risk Risk Acceptance: the risk acceptance factor does not reduce the overall affect but still can be considered as a strategy. A company who wants to reduce the factor of the risk associated with it without the involvement of money can implemented the process. Risk avoidance: the concept of risk avoidance can be considered to be the opposite of risk acceptance. It can be considered to be an action which mainly avoid any exposure which is related to the concept of the risk associated with the concept. Risk limitation: it can be considered as the most common risk management strategy that can be related to the concept of the risk mitigation. Monitoring, review and evaluation The success of any project ones it is mainly brought to completion is a practice which can be considered valuable. It basically provides an opportunity of learning in order to observe a better understanding of the future. In order to have a main holistic view, subjective criteria and objectives. Scope: this mainly include the result of the project and mainly focus on what is required to bring in order to achieve the goals related to the project (DS3A 2016). Schedule: it is very much easy and understand. the main goal in this is did the project meet the main requirement in the time framework which is given to it. On the other hand, if the project did not reach the stage how far was it behind the estimated schedule. Budget: did the delivery of the project was made within the estimated budget. Was it over or under. And if so by much was it estimated. It can be stated that the delivery of the project within the initial budget is the greatest achievement success indicator Customer satisfaction: alongside the team which worked on the project, the satisfaction should be also obtained. Are the customers happy with the service they received is the main question that has to be answered. Resource management The main steps which are involved in the establishment of a project team mainly involves few steps as discussed below: Step one: The first step which is involved in the process is the development of the team. an effective team mainly consist of those members which play an active role in bringing the project into a satisfactory level (Chevrier 2016). Step two: useful, accurate, timely and credible communication is a very much crucial in order to maintain a cohesive environment of the team and achieving the success related to the project. All the information related to the project should be always communicated consistently between the different stage of the process so that the information could be evenly distributed between all the members of the team (ORegan 2017). Step three: the main aim is to encourage collaboration. The team who plan together are considered to be more successful in achieving their goals. Collaboration can be considered as a vehicle which can generate the solution which is most creative, gets the membership support and produces the greatest amount of growth which is personal (Fleming and Koppelman 2016). Step four: the project manager is entitled to develop facility relationship amongst the different members. However, all the member of the group share the share set of goal which is merely predefined. Taking into account the different obstacles which are faced, by means of proper communication team goals and mere expectation openly and effectively, these barriers can be mainly overcome (Martinelli and Milosevic 2016). Cost management There are mainly four types of cost model which can be related to the implementation in this case they are: Open book cost modelling The open book cost modelling is mainly developed on the basis of supplier by supplier basis taking mainly into account cost studies which is done on the suppliers shop store. The concept of the open model is considered very much accurate and creditable, time intensive in order to develop and mostly require detailed supplier participation (Nicholas, J.M. and Steyn 2017) Knowledge based model The model of the knowledge based is mainly obtained from the third party data providers and the supplier quotes. Often it can be related to specific geographic location, utilizing the material, burden, labour and profit data from that region (Kerzner 2017). Hyper optimized cost modelling The hyper optimized cost modelling is achieved merely by means of combining the class best rates and the profit related to the determine the theoretical end of the item price of sales. This method results in should provide pricing that is rarely achievable because of all the rates which are used are industry best (Turner 2016). Product The project methodology which is selected for the project is waterfall model. This model is selected due to the unique and well organised pattern of the model. It can be divided into six steps: Requirement analysis: requirement analysis of the customer need is the main point of emphasis and can be considered as a first crucial step in the waterfall model. It mainly involving gathering the need of the customer and their own expectation. Design: this step mainly aims at designing the software as per the requirement state which is identified in the earlier phase. This phase is truly dependent on the designing team. Testing: this step mainly involves the testing phase of the software in order to detect any bugs in the software. The bugs must be rectified before the software is distributed in the market Maintenance: this step mainly comes in role after the main installation process is being implemented. In this step if any bugs are identified it is directly rectified by the development team (Parinet, Guglielmo and Joussaume 2017). Recommendation Recommendation 1: it should be taken into account that the new software which is implemented should be very much known to the workers in order to achieve the basic benefits which are estimated to be gained over the system Recommendation 2: the concerned people should be very much informed about the technology so that if any flaws is detected in the technology rectification can be immediately be achieved from the point of view of the authority Recommendation 3: the new system should be more user friendly so that the user can be directly benefited from the new approach. Conclusion It can be concluded from the report that the new technology would be directly beneficial from the point of view of the customers as well as the concerned organisation. The new system would directly keep all the records in an appropriate manner and the data can be very much retrieved in a timely manner. The concerned authority used to rely on the manual technique by which they keep record of all the data and serving of the business so far. On the other hand, the mere concept of the international information technology and competition of the global demand mainly the upgradation of the process of keeping the data. The process can be altered with the implementation of the new technology and the data can be kept very much secured any away from any data breach. References Chevrier, S., 2016. A Tough Day for a French Expatriate in Vietnam: The Management of a Large International Infrastructure Project. Intercultural Management: A Case-Based Approach to Achieving Complementarity and Synergy, p.228. DS3A, D., 2016. SOFTWARE PROJECT MANAGEMENT. Fleming, Q.W. and Koppelman, J.M., 2016, December. Earned value project management. Project Management Institute. Kerzner, H., 2017. Project management metrics, KPIs, and dashboards: a guide to measuring and monitoring project performance. John Wiley Sons. Martinelli, R.J. and Milosevic, D.Z., 2016. Project management toolbox: tools and techniques for the practicing project manager. John Wiley Sons. Nicholas, J.M. and Steyn, H., 2017. Project management for engineering, business and technology. Taylor Francis. ORegan, G., 2017. Software Project Management. In Concise Guide to Software Engineering (pp. 27-46). Springer International Publishing. Parinet, M., Guglielmo, F. and Joussaume, S., 2017, April. IS-ENES project management-lessons learnt. In EGU General Assembly Conference Abstracts (Vol. 19, p. 17510). Turner, R., 2016. Gower handbook of project management. Routledge.

United States Foreign Policy and Greece

Table of Contents Introduction Economic Cooperation Diplomatic Relations Military Instruments Cultural and Psychological Relations Conclusion Cited Introduction Foreign refers to the external environment of the state. Policy is a course of action that a state or an organization intends to do. Foreign policy is concerned with instruments applied in interacting with other states. They include the guideline and strategies meant to achieve the interests of a state externally.Advertising We will write a custom research paper sample on United States Foreign Policy and Greece specifically for you for only $16.05 $11/page Learn More Policies made should be goal oriented; they aim for something positive especially in matters of national security. Instruments applied can be diplomatic, economic, cultural or military. Diplomatic instruments consist of recognition and withdrawal of recognition, recalling of ambassadors, establishing diplomatic offices, applying travel bans, state visits and invitation of state visits. Economic instruments pertain to foreign aid, slapping of economic sanctions, trade agreements and trade boycotts. The state can as well apply military instruments such as engaging in war, forming military alliances and offering military assistance. Psycho-cultural instruments relate to mass media (print and broadcast), academic scholarships such as Fulbright, cultural visit exchange and establishment of cultural centers. Foreign policy instruments determine the privilege a country gets from other powerful states. This paper examines the instruments in relation to the foreign policy of United States and Greece. Economic Cooperation In February 1950, the government of the United States signed a protocol at Athens Greece. The agreement was meant to strengthen foreign relations between the two states. The convention had clear objectives that aimed at achieving greatness for the two states. Greece was not to be taxed heavily; it w as to enjoy preferential treatment. Small businesses were not being taxed hence encouraging competition between Greek and American companies in the United States. The two states enjoy mutual relations as far as trade is concerned. Greece is strategically positioned in that most of oil from Middle East passes through it. The oil reaches Europe and the United States from Caspian Basin through Greece. The establishment of regional energy project called ITGI (Interconnector Turkey-Greece-Italy) strengthened economic relations between Greece and other states-United states included. The Greek port of Alexandroupolis located along the coastline of Aegean is strategic to the United States because it serves as a route for oil movement from Middle East to other parts of Europe (Dimitrios 35).Advertising Looking for research paper on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More The United States co-opts Greece and Turkey in a ccomplishing its economic interests in Middle East. Greece cooperated with the United States in 1990-91 Persian Gulf War. Economic interests in the war drove them both. Before 1990, Greece was a major beneficiary of the United States foreign Aid. It received funding in infrastructure development such as expansion of ports for import/exports development, hydroelectric power complexes for electricity generation and social amenities. The two partners have slapped economic sanctions to non-compliant states occasionally. Diplomatic Relations The United States have been proposing strong relations among states especially those around Middle East. Greece has been holding peace talks and has gone ahead to sign defense cooperation with Arabic states on behalf of the United States. Greece becomes strategic in relation to American fight against terrorism. The interests of Americans in Palestinian-Israeli conflict are well catered for by Greece in recent years. The Greek leaders have been hostin g meetings between Israel and Palestine. Greece of late has changed its stand in the longest conflict between Palestine and Israel. The improved relations between Israel and Greece are because of diplomatic cooperation between United States and Greece. Israeli leader Moshe Katsav in 2006 for the first time visited Greece leading to exchange of state visits between the leaders. The Greek government is always in solidarity with the United States in times of need. It ends up recalling high commissioners and ambassadors to slot in compliance from uncooperative states. The two partners in the international system enforce policies in solidarity with each other. The United States withdraws recognition for leaders perceived to be interfering with Greek interests. The two states relate well because of the large Greek population in the United States. The Greek population in the United States influences the government to make sound foreign policies to Greece. The American government has establ ished diplomatic offices in places perceived to be with Greek population such as South Africa.Advertising We will write a custom research paper sample on United States Foreign Policy and Greece specifically for you for only $16.05 $11/page Learn More The United States delegation on various occasions has been invited to Greece. The leaders review agreements made and projects jointly funded by the two governments. The Greek government assisted the United States in mediating the conflicts between Russia and Georgia. Greece collaborates with the United States in cooling down the temperatures in Middle East that causes migration. It further offers humanitarian assistance to the Muslim States. It also assisted the United States in bring integration among Balkans and pressuring Turkey in accession to European Union. Military Instruments The U.S and Greece began cooperating a long time ago with the initial pact being signed in 1953. The major operation today is centered on the navy. The U.S. runs a military base at deep-water port. In addition, the country operates the Sounda bay airfield to support Greece. The Greek government in return receives a huge military assistance in terms of both resources and technology. The United States government offers modern military skills to Greek soldiers and security personnel (Paterson Clifford and Maddock 378). The Greek government upholds the tenets of capitalism and United States ideas of democracy by intervening militarily to restore democracy in unstable states such as Kosovo. The government of Greece is a great supporter of North Atlantic Treaty Organization (NATO). In 2003, NATO was in charge of International Security Assistance Force (ISAF), majority of the peace keepers were Greek. The Greeks contributed a lot of money to Afghanistan development and humanitarian aid. Through Greek participation in NATO, the Balkans has had relief in socio-political and economic organizations. Greece led the N ATO-led Kosovo Force (KFOR) in Bosnia, which brought normalcy and democracy among Balkans. Greece is full of zip for NATO’S ocean shield counter-piracy operation that serves to offer security to World Food Program bonded and mercantile yachts off the coast of Somalia. Greece has been leading a European Union’s Atalanta counter-piracy mission.Advertising Looking for research paper on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More The United States’ naval backup at Sounda Bay on Crete islands facilitates maneuvers and logistical support to European Command (EUCOM), Central command (CENTCOM). The NATO forces participate in military operations in Iraq, Afghanistan, Balkan states and the Middle East, all of which are facilitated by Greece (Economides 472). Cultural and Psychological Relations The voice of America is one of the major foreign media in Greece. It is in charge of dispensing American values to the people of Greece. People change their perceptions about the Americans and their culture. Both states have cultural centers in ether America or Greece. The centers educate citizens on the importance of cooperation in the international system. The United States with its Fulbright scholarship program has been able to influence the relations between the two states. Scholars from Greece get opportunities in the United States. Courses in Greek are offered in various American institutions. Conclusion Greece is very strategic to the United States hence the government should always maintain good relations with Greece. Most of oil from Middle East passes from the coastline of Greece. The United states government needs to ensure that Greece is secure, political events should be monitored carefully in Greece to maintain peace. Terrorists should not be allowed to take over the state since it will complicate world peace. The government of America should therefore continue providing opportunities and technical support to Greeks. Greece is very vital as far as Middle East is concerned. Military operations in the region depend on Sounda bay military base. The rest of states around the region are hostile to the government of the United States. The war in Iraq could not have materialized without the assistance of Greece. The fight against anti-democracy in Bosnia and Yugoslavia relied heavily on Greece. Greeks provided enough conventional forces that countered dictatorial rule in Bosnia. It also played a critical role I uniting the trouble causing community of Balkan. The United Sates would not achieve its interests in the Middle East without the support of Greece. As the situation stands, there is a thaw in relations between Greece and United States. This has led to dà ©tente relations between Greece and Canada. Cited Dimitrios, Lucas. Greece’s Shifting Position on Turkish Accession to the EU: before and after Helsinki. Saarbrucken: VDM Verlag. 1999. Economides, Spyros. The Europeanisation of Greek Foreign Policy. West European Politics, 28.2 2005: 471–491. Paterson, Thomas, Clifford, Gary and Maddock Shane. American foreign relations: A history, to 1920, Volume 1. Florence, KY: Cengage learning. 2009. This research paper on United States Foreign Policy and Greece was written and submitted by user Aliza N. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

11 Questions to Ask Yourself to Create Meaningful Work

11 Questions to Ask Yourself to Create Meaningful Work As you conduct your job search, are you clear about what type of work will be most meaningful for you while also meeting your financial requirements?   How about how the other aspects of your life impact your job search?   If you are looking for truly fulfilling work, you might benefit from the following exercise, offered by women’s life coach Britt Bolnick (www.InArmsCoaching.com ).   Answering some of her suggested questions will help you gain clarity about where you are and what you need. Note:   Some of you may remember my article, Top 10 Questions NOT to ask Yourself in Your Job Search. That advice still holds. If you are doing it alone, get some support! Britt reminds us, â€Å"You can create work and life situations that work FOR you, instead of trying to fit yourself into work that you feel you HAVE to be doing.† This message is a great one to remember. Here’s Britt’s exercise to get you thinking about what YOU want: Write down the following 11 (or more) items regarding what you’re looking for in your work situation. what you want the hours to be what kind of responsibilities you enjoy what you want your advancement opportunities to be what kind of money you want to be making (think BIG!) what types of benefits you’re looking for what kind of work environment you work best in (on your own, as part of a team, outdoors, in a structured office environment, etc.) how you want to feel in the work environment (challenged, appreciated, mentally or physically stimulated, etc.) how you want to feel in the morning when you wake up for work how you want to feel at the end of the day what kind of commute you want what type of people you want to work with Keep in mind: Knowing what you want makes it a lot more likely that you’ll find it! Britt is offering a two-month online group coaching opportunity, Your Manifesting Abundance Program (Your MAP), for women who want to cause a change in their work or life situations.   This program will help you as you step towards creating what you truly want in your life and identify the things that have been standing in your way.   And you will learn how to manage your time and energy in the process! This group starts Wednesday May 18th. If you’re interested in learning more, go to: Your Manifesting Abundance Program Category:Job SearchBy Brenda BernsteinMay 9, 2011

Rise and Fall of Enron Research Paper Example | Topics and Well Written Essays - 1500 words

Rise and Fall of Enron - Research Paper Example Enron was an energy company that had the marketing of electricity and natural gas as its main activities.  Its’ revenues in 2000 were (supposedly) of $ 100 billion and the market value of the company exceeded $ 60 billion, which meant 70 times earnings and six times book value (Thomas, pp.41).  The company benefited from the deregulation of the energy market, facilitated by the company's own lobby in donations to political campaigns, but without the use of accounting gimmicks and management practices suspicions never had reached this level. Enron collapsed taking along with itself pension funds of its employees and other investors in the same category, a shortfall of at least $ 1.5 billion and dragging a debt of more than $ 13 billion.  For years, the company's directors maligned balance sheets, wiped the losses and inflated profits.  The magic book worked until the end of 2001.  Enron is the product of stunning deregulation of the energy sector.  It was a success and everyone wanted to invest in its actions as it was an excellent company with a higher rate of return, their investment valued up every month, even in times of crisis. The stock prices fell from a record high of $90 in 2000 to $0.60 at the end of 2001, after the scandal was revealed (Bratton, pp.1275). Trade operations of the company were based on complex financial transactions, most referring to businesses that would occur several years later, a practice that inflated their profits.  Operators placed the value of the company's shares way high, suggesting that before these future actions would even appreciate, without having to justify the markdown price, was the mark-to-market. Mark-to-market means considering a company’s assets so highly valued that it is possible to liquidate them at any time by the current market price.  The actions came to be worth about $ 85, behind the scenes; however, the company could only lose on failed projects internet and plants that never operated in India (Thomas, pp.50).   There is evidence that senior company executives were also involved in the fraud, as well as major banks.   The Securities and Exchange Commission initiated an investigation.  Enron was forced to redo their balance sheets for the last five years and admit that its profit in the period was $ 600 million lower than originally reported (Thomas, pp.44).   Auditors Fabricating the Facts The company’s auditor was Arthur Andersen, one of the key executives of the company, which contributed to concealing the scam, while, manipulating the revenue recognition principles.  Since being involved with the collapse of Enron, Andersen lost many prestigious clients. The company's employees took damage by losing their jobs; their savings in most cases were invested in Enron stock (Thomas, pp.46).  The tragic end of Enron shook the confidence of the American financial system.  According to the lawsuit filed by former shareholders, Enron hid th e injury and decreasing profits with the connivance of accounting firm, Arthur Andersen auditor (Healy & Palepu, pp.12).  Former Enron auditor approved fraudulent accounting practices and illegal schemes adopted to hide losses and then destroyed the evidence of the crime.   Involvement of White House   Enron was regarded as an innovator, admired (elected between 1996 and 2001 as one of the most admired companies according to  Fortune  magazine) and dynamic, and Kenneth Lay was a celebrity worlds of business (something that is not seen much in the post

Letter of Transmittal Essay Example | Topics and Well Written Essays - 500 words

Letter of Transmittal - Essay Example We are seeking a position as a Student Counselor. Unlike many other counseling institutions, we have a real world experience in the field of education. Our strong desire to help young people with their academic, personal, and social needs coupled with what we have learned from working with youth with special needs makes us a strong candidate for being counselor at your school. XYZ University is rich in its culture. Students from almost every area would be observed here. We have come in contact with a diverse population of students who have very different backgrounds. Social functioning and the ability to learn vary from student to student. Helping students set realistic social and academic goals for themselves, under the supervision of their kind teachers is the part we enjoy and excel in. The feeling of being incapable of achieving goals is the root cause which results in failures, and our activities aim to improve frustration tolerance of students in order to overcome the feeling of being incapable. We encourage students to reflect on their past success and realize their true potential thereby giving them the confidence required to triumph. We work in close collaboration with the teachers of students to achieve realistic goals of students. As outlined above, our dedication to the field of education and more specifically our willingness to prove ourselves in the field of counseling as well are the major factor for which you should consider us. We believe you will discover us to be one of the best counselors in the world. We appreciate your time and consideration. Please do not hesitate to contact us at 1-800-433-7300 to arrange a meeting at your convenience. We are submitting herewith our report entitled accommodation issues of students. The main purpose of this report is to present our clear vision about the solution of the existing problems. The proposal shows a detailed scope, approaches and methodologies of finding solutions, and different

Developing an Implementation Plan Essay Example | Topics and Well Written Essays - 1250 words - 1

Developing an Implementation Plan - Essay Example Such resources include funds, equipment, transport and official recommendations among many others. Obtaining approval for a new solution or project is not an easy task. The first task in this process is convincing the leadership that the solution is relevant and effective. First of all, I will request for a meeting with the relevant authorities for the purpose of presenting my solution to them. I will then prepare thoroughly before the meeting, ensuring that I am fully conversant with all matters regarding the solution so that I may be able to satisfactorily answer all questions asked and, therefore, provide a good impression. This will prevent the leadership from turning down the solution because of my failure to provide sufficient information about it, and proving to them that the solution is more effective than current solutions. During this meeting, I will confidently explain the solution to the hospital authorities while trying to keep the details as straightforward as possible. I will then provide them with an opportunity to ask questions, criticize the solution, or provide their own opinion which may help to improve it. After obtaining the approval of the healthcare authorities, the next task will be to obtain the support of fellow staff. This is necessary because fellow healthcare staff participates in the process of testing the solution to determine its effectiveness. Furthermore, they will be the ones to apply the solution if tested and accepted, to evidence-based practice. Its final application in evidence-based practice will not be fully successful if not all the staffs are convinced of its relevance to the self-management of juvenile onset diabetes. In order to obtain their support, I will approach them and explain the solution to them, and how it will benefit them in their practice, and their patients in the management of their condition. Afterwards, I will give them the opportunity to critique the solution and provide their opinion so as to impro ve it and eliminate any weaknesses that I may have overlooked. I will then modify the solution in accordance with suggestions which are relevant. Description of Current Problem Current methods of managing diabetes mellitus type 1 involve insulin replacement therapy, dietary management, and careful blood glucose monitoring using glucose monitors. Current methods of glycemic control are quite complicated and, therefore, juveniles with diabetes type 1 mellitus have to visit the hospital on a regular basis for accurate blood glucose level checks. Additionally, they have to visit a healthcare facility during cases of sudden hyperglycemia or hypoglycemia which may have adverse effects on health. Recent advancements in medical technology have considerably simplified glycemic control and reduced the need to visit a health facility for checkups. This is because these new technologies have simplified continuous glucose monitoring (CGM), making it possible for juvenile patients to manage effec tively their condition without having to visit a healthcare facility. For this new solution to be successful, patients have to be thoroughly educated on the methods of glycemic control, self-administration of insulin, and dietary management. Detailed Explanation of Proposed Solution For juvenile patients to control their type 1 diabetes effectively, they need to make independent decisions on a daily basis concerning insulin intake, diet, and exercise.

Debates on Race and Language: Frantz Fanon

Debates on Race and Language: Frantz Fanon In no way should I dedicate myself to the revival of an unjustly unrecognised Negro civilisation Explain and assess this statement by Fanon at the end of Black Skin, White Masks Introduction We understand the world, ourselves, and other people through language (Foucault, 1977). For Foucault everything in life is determined by what he calls discourse, that is to say what we say about a subject. Thus, the language that we use defines how we see the world and how we view other people. Foucault (1977) further maintains that language is controlled by those who hold power in society. This means that everyone else’s use of language is determined by what those I power have to say about a subject. Nowadays many writers maintain that the social and linguistic construct of race has had a powerful effect on the consciousness of both black and white people. Language is real because it is inevitable acted upon (what Bordieu describes as a speech act) the language that spoke of one race as inferior to another became a justification for enslaving those people designated as inferior. Discourses of race and inferiority were central to the success of the modernist project as black p eople were seen as treacherous to the central narrative of Western personhood, that is to say they were different from what was elevated as the white norm (Fanon 1986). Frantz Fanon was a French essayist and author whose main concern was decolonisation and what he, and many other thinkers have seen as the psychopathology of colonialism. He died in 1961 at the age of 36 yet his work continues to be highly influential, particularly in the fields of cultural studies and race and ethnicity. He wrote most of his work while he lived in North Africa, by contrast, Black Skin, White Masks was written while he was still living in France. For many he is seen as the intellectual thinker on decolonisation in the twentieth century. His work has had far reaching implications over the years on a number of liberationist movements which has led some people to regard him as an advocate of violence.[1] Beginning with an introduction to modernity this assignment will discuss Fanon’s work and his statement in the context of this debate about language and the debate about black experience and black identities which, Gilroy (1993) maintains can only be understood in terms of the history of slavery. Fanon (1986) would however, dispute this notion, he believes that if it were at all possible, then colonialism should be done away with and wiped from the history books, even though he recognises that this is not possible. The period of colonialism where countries were made great on the backs of slavery separated white from black as though they were two completely different civilizations. The western world became that of the oppressor and the oppressed and Fanon sees the world in terms of this almost pathological relationship. Fanon’s work in Black Skin, White Masks (Fanon, 1986 ed.) encapsulates the sense of division that is felt by both oppressed and oppressors, black and white. Such divisions are rooted in the period that sociologists and cultural theorists now speak of as modernity. Modernity The onset of what is known as Modernity can be traced back to the Enlightenment in the late 17th to early 19th century. The Enlightenment was an intellectual movement and its primary concerns were the powers of human reason, the inevitability of human progress, and the ability of science to provide humanity with answers. Philosophers of this period were also interested in how knowledge was transmitted and how we came to know what we know. This period is renowned for the immense technological and social changes that were taking place and which eventually led to a break with traditional view of the social, of society, and of a person’s place within that society. During this period there was an intense concentration on the individual, which prompted the philosopher Hegel to develop his idea of the historical subject. This is the idea that people’s actions are what have made history what it is. In recent years many theorists have argued that the subject referred only to the white, western, middle class male (see Abbott and Wallace, 1997) and that women, children and other races were excluded from the whole project. This idea of modern society, coupled with the Enlightenment notion of human progress has been problematic for a number of reasons, not least because, as we are well aware, human beings do not always act rationally, and in this sense modernity brought out the darker side of our human nature. The events of the twentieth century have done nothing to dispel this notion, in fact there are those who would argue that modern society is now at its most irrational. Modernity gave the world the nation state, the spread of capitalism and as we shall see, western cultural imperialism and colonization. Modernity produced the conditions for slavery and its success was built upon the enslavement of people who were regarded as different from, and thus inferior to, white western males. Fanon’s Concerns Western history is not just a history of colonial oppression but it is also a history of the struggles against such oppression. Western history is about the oppression of colonialism and the struggles against that oppression, which calls into question Enlightenment notions of the subject. These problems are examined by Fanon in Black Skin, White Masks (1986) where he concentrates on black subjectivity and experience and with the problematic concept of western modernity. He was also concerned with the refutation of dualism, that philosophy apparent in the Enlightenment period which separated things into binary opposites such as male/female, white/black. Binary divisions not only separate genders and races, they objectify them because that which is other is defined only by the oppressor. Fanon’s other major concern was the dislocation that occurs when people are taken from their homelands and forced into a diasporic existence.[2] Fanon (1986) contends that the biggest weapon the coloniser’s had was their representation of those who were colonised, as different. This was done in such a way that they were no longer recognisable even to themselves. For Fanon being colonised estranges human beings from themselves so that they are no longer connected to their own human nature. He is concerned with the history as it is relates to the black experience although his work is sometimes disorganised and not always easy to follow. He writes about the black/white, self/other experience, and how colonialism results in an alienation of the person. Fanon, is against ethnic and cultural absolutism, but could see no reconciliation between the races because the white colonisers will always be waiting for the black mask to slip and reveal the whiteness beneath. Syncretism Gilroy (1993) traces the mutual influence of black and white culture in both America and Britain in an attempt to challenge notions of national and cultural purity and reveal a syncretism of the cultures. Decades before this and in his earlier work The Wretched of the Earth (1963) Fanon writes about syncretism as oppression where the black person assimilates the culture of the coloniser whether they like it or not. He maintains that such syncretism is the colonisers way or reducing black people and thus he speaks of the settler’s creation of the ‘native’ a concept which is evident in the discourses of modernity and its rational subject. This subject could only exist by excluding difference and otherness. Fanon (1986) maintains that the ‘Negro’ is only acceptable on certain terms: What is often called the black soul is a white man’s artefact . . . there is a quest for the Negro, the Negro is in demand, one cannot get along without him, he is needed, but only if he is made palatable in a certain way. (Fanon 1986, p. 114) In saying this Fanon rejects both narcissistic myths of Negritude (and) the White Cultural Supremacy (Bhabha, H. 1986:ix) which is most obvious in linguistic terms. This cultural supremacy still operates today, in most countries in the world children will learn English in school, when the English go abroad many of them do not trouble to learn the language of the country they are visiting. People assume that English will be spoken because cultural hegemony has its base in language and this language signifies power. Thus the language carries with it the power and knowledge of the nation. Hall (1992) argues that nationalism and the nation state are a direct result of capitalism. When people promote these things in a multi-cultural society it can result in people having a confused sense of national identity. Hall further maintains that identity and culture are closely linked. The cultural diaspora that was brought about by slavery has resulted in what Hall (1992) terms ‘hybrid identities’- an expression which in some ways is expressed in Fanon’s idea of black skin and white masks. Fanon (1986) argues that race has been objectified through discourses of superiority and inferiority and has thus become a fixed category which he decries. What these discourses have done is to make of the black person a divided self, a person with a ‘double consciousness.’ This is a term first used by W De Bois, who defined double consciousness as a twoness-an American, a Negro, two souls, two thoughts, two unrecognised strivings, two warring ideals in one da rk body, who dogged strength alone keeps it from being torn asunder (Dubois 2003 quoted in Sawyer, M 2005:86). This double consciousness is demonstrated in the relationships involved in slavery. Slavery was an integral part of this double consiousness of which Du Bois wrote because it consciousness was central to Hegel’s master/slave idea, where the slave remains a slave because they are dominated by a slave mentality. Following on from this line of thought was Richard Wright who believed that the Negro was a symbol in the psychological, social and political systems of the West. The Negro spoken of in modernist discourse was once an African, along with the experiences of slavery this led black people to experience a sense of dislocation where they experienced what the philosopher Nietzsche once described as a frog’s perspective because they looked up from beneath the chains of their oppressors (Wright, 1956). The frog’s perspective lay behind Wright’s understanding of double consciousness. Wright’s work had a strong influence on the writings of Frantz Fanon. In Fanon’s work this‘double consciousness’ or divided self is not restricted to the colonised, Fanon maintains that it is also a property of the coloniser because colonialism affects the self-understanding of both the oppressed and their oppresors. In this he demonstrates the influence that Wright (1956) had on his work because Wright thought that mental illness could result from the relationship between master and slave, between the oppressed and the oppressor. Fanon believed that racial subjectivity was determined from outside of the individual and so he sees neither a unitary black experience nor a unitary white experience. Fanon sees experience as contextual rather than historical, that is to say that the experience of the black person who remained in Africa would be very different from the black person who was made a slave – white experience is affected in a similar way. Thus Fanon says that I do not have the right to allow myself to be mired in what the past has determined. I am not the slave of the slavery that dehumanised my ancestors (Fanon, 1986:230). Conclusion When Fanon says at the end of Black Skin, White Masks that In no way should I dedicate myself to the revival of an unjustly unrecognised Negro civilisation. He is arguing against the objectification of race and the language of inferiority and superiority that are associated with the term ‘negro’. His life’s work was dedicated to decolonisation of those areas that were still part of what had been called the British Empire. The negro was a function of the coloniser’s differentiation of the slave from the white owner. Thus Fanon’s statement acts as a repudiation fo slavery and colonisation. Furthermore Fanon’s argument is important to cultural analysis and to society at large. Talking about a separate negro civilization puts us in the position of being stuck in the binary categories of a black/white cultural analysis that is the heritage of modernity and its failures. What Fanon (1986) appears to be saying is that society and its analysis needs t o go beyond ideas of nationalism and ethnic absolutism – because these things paved the way for colonialism and slavery. Fanon (1986) recognises that we have to live with the inheritance of colonialism and that things are not changed overnight. If we dispense with many of its ideas as Fanon appears to suggest then this raises the question of how we analyse race, nationalism, gender and ethnicity without the use of those categories? We have to have some way of speaking about the things that trouble our society and the best ways of dealing with them. Whatever we choose to say or feel about this as individuals the fact of the matter is that these categories are part of our consciousness and so are integral to our discourses on these subjects. Having said that, things are perhaps only this way because those who are not white, western, middle class males, will always be other – because most of the power in the world is in the hands of this group their definitions of concepts still holds. Bibliography Abbott and Wallace 1997 A Feminist Introduction to Sociology London, Routledge. Bhabha, H. 1986 â€Å"Foreward† in Fanon, F. 1986 (1967) Black Skin, White Masks London, Pluto Press Bourdieu, P. 1991 .Language and Symbolic Power. Cambridge, MA : Harvard University Press. Fanon, F 1963 The Wretched of the Earth New York: Grove Press Fanon, F. 1986 (1967) Black Skin, White Masks London, Pluto Press Foucault, M. 1977 Discipline and Punish: The Birth of the Prison London, Allen Lane Gilroy, P 1993 The Black Atlantic London, Verso Hall, S. 1992 â€Å"Our Mongrel Selves† New Statesman and Society, 19th June 1992 Sawyer, M 2005 â€Å"DuBois’ double consciousness versus Latin American exceptionalism: Joe Wright, R 1956 The Colour Curtain Dobson. London . Wright, R. 1979 Native Son Harmondsworth, Penguin 1 [1] http://en.wikipedia.org/wiki/Frantz_Fanon#Work [2] The spread of groups of people (often against their wishes, and specifically black people and Jews) across different parts of the globe.

mind vs machine :: essays research papers

In 1792 Mary Wollstonecraft in her work A Vindication of the Rights of Woman posed the question, "In what does man's pre-eminence over the brute creation consist?" She answers, "In reason and virtue by which mankind can attain a degree of knowledge." Today, no one would argue that man and woman are not intellectually equal, or that humans have a superior intellectual capacity over the brute creation, but what would they say about humankind versus the machine? We have always felt ourselves superior to animals by our ability to reason -- "to form conclusions, judgments, or inferences from facts or premises"(Random House Dictionary). Philosophers have argued for centuries about what defines reason, now on the dawn of the 21st century this age old question must be revisited. Since the ENIAC, the first mainframe, hummed to life in 1946, the chasm between humankind and machine has appeared to dwindle. Computers have insinuated themselves into the lives of millions of people, taking over the performance of mundane and repetitive tasks. With the constant improvement of computer technology, today's super-computers can outperform the combined brain power of thousands of humans. These machines are so powerful that they can store an essay sixteen billion times longer than this one in active memory. With the development of artificial intelligence software, computers can not only perform tasks at remarkable speed, but can "learn" to respond to situations based on various input. Can these machines ever procure "reason and virtue," or are they simply calculators on steroids? We have now reached the point where we must redefine what constitutes reason in the 21st century. On the intellectual battlefield, in February 1996, thirty-two chess pieces, represented the most recent challenge to the belief that thought is exclusive to humans. Kasparov, the world chess champion, faced off against one of IBM's finest supercomputers, Deep Blue. Chess, a game of logic and reason, would be a perfect test of a computer's ability to "think." In the Information Age battle of David vs. Goliath, the machine clearly had the advantage. Deep Blue is capable of playing out 50- 100 billion positions in the three minutes allotted per turn. Nonetheless, the silicon brain was no match for the cunning intellect of the human mind. Deep Blue lacked the ability to anticipate the moves that Kasparov would make. In preparation for the game, Kasparov adapted a strategy of play unique to the computer.

Composition and Structure of Meat

Meat is the flesh of an animal used for food according to â€Å"the little oxford dictionary†. The connective tissue cells are joined together into bundles by two types of connective tissue. White and yellow connective tissue, the white connective tissues are called collagen, is found in all the muscles of the animal; it is dominant in the more tender cuts of meat. Yellow connective tissue; called elastin, it is predominant in the muscles which carry the heaviest load of constant strain and work. The fat on the outside of an animal's muscles is called cover. The fat which lies between the bundles of muscle fibers is called marbling. The positive nutritive value of meat is in the lean tissue and not in the fat. The amount of marbling in the meat and between the connective tissues is a very important factor in meat since it creates the bite or chewability looked for in cooked meat. The white connective tissue breaks up and becomes moist in cooking, whereas the yellow connective tissue requires mechanical means of tenderizing such as pounding, cubing, or grinding. The younger and less exercised an animal is, the less yellow connective tissue it will have and the tenderer its meat will be. Meat is composed of 75% Water, 5-40% Fat, 5% Minor components, Minerals (especially iron), enzymes, and pigments. Grading of beef. The grading of beef is dependent on the Feed, which means that the food the animal was consuming before it was slaughtered, affects outer surface fat and muscle marbling, Age at Slaughter, Breed and breeding History which refers to Hereford vs. Angus vs. Longhorn. Grades of beef * Prime- More Favorable and tender, which has a lot of marbling, * Choice and select- This is the leaner part of the meat * Standard, commercial and utility- An average to good quality, flavor, and tenderness. * Canner and cutter-Used in canned and processed meat purpose. Market forms of meat

Appeasement in Europe essays

Appeasement in Europe essays There are many pros and cons that go with the idea of appeasement, but overall appeasement is a poor method used to resolve situations. To appease means to pacify or conciliate, basically it was a method used by the great powers in Europe to keep Germany from becoming an international threat. Sadly the method backfired and appeasement became a cause of WWII. Starting in 1933 Hitler began to keep his promise of making Germany a strong country, Hitler began to rearm his kingdom. According to the treat of Versailles, Germany was allowed no more than 100,000 soldiers, no air-force, and a seriously limited navy. To make Germany strong once again Hitler began to rebuild the military in secret. Against the treaty he built 1000 aircraft and trained 200,000 men. Shortly after in 1933 Hitler withdrew from the disarmament treaty as well as the league of nations. From 1933-35 Germany continued to secretly rearm to substantial numbers but on March 16th, 1935, Hitler decided that there was no longer to rearm in secrecy. He announced that that there would be compulsory military service for all men, because of this the army increased to 550,000 men. This great increase in offensive power was noticed by all the great powers, yet nothing happened. Germanys rearmament could have been halted by any of the great powers, but because all the major powers had their own problems to deal with, Germany was left alone. Britains money was scarce due to the great depression but mainly wanted to stay in splendid isolation and uninvolved in international affairs. The French rather than threatening Germany with invasion, they built up their defence greatly thus creating the Maginot line. One country that did come close to taking action was Italy. In 1934 the Nazis tried to overthrow the Austrian government, many thought that Germany would want to unite Germany and Austria. To prevent this, Mussolini Placed tro...

5 Guys Essay

5 Guys Essay 5 Guys Essay Entrepreneurial Leadership Five Guys Burger and Fries. For BUS 508 – Contemporary Business April 28, 2013 Five Guys Burgers and Fries know that a company cannot be everything to every customer, so instead they decided to focus on selling a good burger at a fair price. Their idea is to keep it simple and do not cut corners and this idea helps to differentiate it from the big fast-food chains. When founders Jerry and Janie Murrell star started their business they went looking for the best ingredients to use. Their choice to use high quality ingredients means they need to charge more for their products but the Murrell’s felt that once the customers eat their burger they would not mind the additional cost. They make every hamburger to order for every customer, who has a choice of 11 different toppings and serve it on a hamburger bun that was baked using a recipe crafted specifically for their stores. Since big well established fast-food chains are able to sell such large quantities of food then can do so at incredibly low prices. Their use of lower quality products such as frozen meat, dehydrated fries, and vegetable oil for frying French fries. Five Guys uses high quality 80% lean beef that is never frozen for their juicy burgers. They also use potatoes from the northern part of Idaho, where they grow slower and are more solid. Then they take the time to soak them and pre-fry them so that when they get fried for orders they do not absorb the high quality peanut oil. Five Guys motto of â€Å"keep it Simple† carries over to their dà ©cor of their restaurants. They stuck with clean white walls with red tiles. They keep their kitchens open so customers can see that they are kept clean. The Murrell’s feel that their food deserves their attention, and that they do not need to distract their customers with walls covered with nonsense. While most of the big fast-food chains spend roughly 3% of their earnings on marketing and advertising, Five Guys does not spend any of their revenue on either one. They feel that their food speaks for itself. They also feel that the best advertising for a company is for a customer to leave satisfied. The only type of advertising they rely on is word of mouth from their customers. Five Guys would rather spend their money on high quality ingredients. The Five Guy founders also feel that when you are trying to sell a great product you also need to be mindful of the staff you hire to sell it. They feel that if they hire well paid employees and treat them fairly they will be loyal and proud to be the front line of your business. Instead of using revenue for advertising they feel it is more beneficial for them to offer bonuses to their crew members. Five Guys has worked with another company to utilize secret shoppers to their stores to rate each one on the cleanliness, courtesy, and food preparation. They also have safety audits where a person will come into a store and check the kitchen equipment and if they received a high score the crew would be eligible for a bonus to be split among the members. This incentive program give the staff a motive for paying attention to details and providing an exceptional customer experience. When Jerry Murrell and his family starts Five Guys they believed in selling a good burger at a fair price. They chose to spend their money on high quality ingredients and to provide the customer with an exceptional service experience. This was something they could easily have control over when they just had a few stores that were run by the family. Since franchising their stores they have continued to use their high quality ingredients. They are still using the same vendors to supply their stores that they were using when is all began in 1986. The Murrell family feel that there burger taste better when they are served on a bun that is

Myan Indians Essay Example | Topics and Well Written Essays - 1000 words

Myan Indians - Essay Example Mayan Indians were well developed and highly skilled in the artistic jobs such as pottery, carvings, drawings and ceramics. Some carvings, sculptures, stucco reliefs and murals are found from the ruins of the Mayan civilization that represent the art of the Mayan civilization (Coe 65). The artistic pieces found are indicative of the artistic skills of the Mayan Indians. The human figures carved on stones and colors used for depicting the civilization and culture of people look so beautiful and refined that the development of arts at that time appears much better than ours. Mayan Indians also attached their names with their created artistic pieces in order to inform the viewers about their art and talent (Demarest 43). Mayan architecture is also very famous like its art. The towering pyramids with steps are regarded as the most influential architecture of Mayan civilization (Sharer and Traxler 42). Caves with carvings are also a distinctive feature of the Mayan Indians. The caves such as Jolja cave, Cave of the Witch, Candelaria caves and many others are famous for their architecture and designs (Demarest 49). Plazas, palaces, ball courts, observatories and temples are found in their architectural designed buildings. Roads were also present attaching cities together. The buildings also went through several amendments as with changing rulers, the designs also got amended according to new instructions. The architecture as a whole can be considered as reminiscent of a great civilization (Coe 78). The buildings and constructions made by the Mayan Indians are depictive of their skill at architecture and design. The Mayan civilization was quite developed as they had their own writing system. They used to write with animal hair brushes and their writing was black in color with red highlighting (Demarest 59). In the writing system, the Mayan Indians usually used phonetic symbols and glyphs in order to

Choose two theorists of Consciousness who write from different Essay - 1

Choose two theorists of Consciousness who write from different perspectives; explore and evaluate their respective contributions to the discipline of Psychonautics and Somanautics - Essay Example It should also fully explain the phenomena that are related to consciousness elements (Wilber, 2000). Although it is as old as human existence itself, consciousness has been a major unresolved problem in the world of science (Lancaster, 2004). However, there are some researchers who are willing to tackle this mystery. The term psychonautics is derived from two Greek terminologies: psyche (mind, spirit, soul) and nautes (sailor, navigator). It refers to the methodology used in the explanation and description of the subjective effects of consciousness states that have been altered (Surhone, Tipledon and Marseken, 2010). These alterations of the mind can be caused by many things including the use of mind-altering substances and spiritualism. Psychonautics can also be used to refer to a certain research concept whereby an individual explores human existence and experience by immersing himself into a state of altered consciousness (Eccles, 1994). Psychonautics can also be defined as the methodology sued in the study and exploration of consciousness and altered forms of consciousness. This definition rests with the idea that for one to study consciousness, he has to transform it first. Somanautics, a derivation of the Greek words soma (body) and nautes (Salilor, navigator), is a term used to refer to the exploration of the consciousness of the body. Therefore, the field of psychonautics and somanutics deals with the study and exploration of the body, mind and soul. The person who immerses himself into altered states for research purposes is referred to as a psychonaut (Blom, 2009). Surhone, Tipledon and Marseken (2010) add that the term psychonautics can be applied on a diversity of activities including those in which the altered states are â€Å"induced and utilized for spiritual purposes or the exploration of the human condition† (3). Some of the examples of altered state

Application of the Scientific Method Assignment Example | Topics and Well Written Essays - 750 words

Application of the Scientific Method - Assignment Example Which is the best detergent to use when cleaning dirty clothes? Many detergents exist all for the purpose of cleaning. Some have the best advertisements and are thus popular; others have the chemicals that clean clothes without much effort, while others have negative effects on the user’s skin when frequently used. Some detergents are also used not only because of the effectiveness in cleaning but because they have fair prices and are cheaply available to many. Liquid detergent cleans clothes faster and more thorough than powder detergent. To prove this hypothesis, both types of detergents have to be used on the same type of cloth containing an equal amount of dirt or stains and under the same environmental conditions in terms of temperature of water used and also the type of the water itself, whether soft or hard. Such conditions ensure that the detergents are tested on fairgrounds and that the results obtained can be reliable when it comes to making conclusions on the best detergent. Testing this hypothesis is important in making comprehensive conclusions. To test the hypothesis, a piece of clothing of a reasonable size, say one square meter, could be dirtied with mud, oil, food spills and colored fluids. These should be evenly distributed on the piece of clothing to ensure that every part gets an equal share of dirt. The clothing could then be cut into two pieces, each of equal size. Water from the same source should be put in two different buckets. The powder detergent could be dissolved in one bucket and the liquid detergent in the other. The two dirty pieces of cloth should be soaked into the two buckets for the same amount of time. The amount of dirt removed from the pieces of cloth by soaking should be compared. The pieces of cloth could then be hand washed in the detergent and the amount of time and effort taken to clean each noted.

Humanity Essay Example for Free

Humanity Essay Isa siya sa mga ninuno ng makabagong Filipinong maikling katha sa Ingles. Siya ang nanguna sa pagpapalawak ng maikling katha bilang matulaing anyo. Kaniyang ipinagkakapuri ang likhang-isip sapagkat naipapakita nito ang katotohanan at naipriprisinta ang realidad. Siya ay naging mapangahas sa pagtuklas ng mga anyo ng sanaysay upang maipahayag ang talas ng pakiramdam ng mga Filipino. Dahil sa galing ng kaniyang mga kamay sa pagsulat, ang kaniyang mga likha ay siya na ngayong ginagamit ng mga mag-aaral sa kolehiyo. In 1932 Arcellana entered the University of the Philippines (UP) as a pre-medicine student and graduated in 1939 with a bachelor of philosophy in degree. In his junior year, mainly because of the publication of his â€Å"trilogy of the turtles† in the Literary Apprentice, Arcellana was invited to join the UP Writers Club by Manuel Arguilla – who at that time was already a campus literary figure. In 1934, he edited and published Expression, a quarterly of experimental writing. It caught the attention of Jose Garcia Villa who started a correspondence with Arcellana. It also spawned the Veronicans, a group of 13 pre-WWII who rebelled against traditional forms and themes in Philippine literature. Arcellana went on to medical school after receiving his bachelors degree while holding jobs in Herald Midweek Magazine, where his weekly column â€Å"Art and Life† (later retitled â€Å"Life and Letters†) appeared, and in Philcross, the publication of the Philippine Red Cross. The war stopped his schooling. After the war, he continued working in media and publishing and began a career in the academe. He was manager of the International News Service and the editor of This Week. He joined the UP Department of English and Comparative Literature and served as adviser of the Philippine Collegian and director of the UP Creative Writing Center, 1979- 1982. Under a Rockefeller Foundation grant he became a fellow in creative writing, 1956- 1957, at the University of Iowa and Breadloaf Writers Conference. In 1932 Arcellana published his first story. â€Å"The Man Who Could Be Poe† in Graphic while still a student at Torres High School. The following year two of his short stories, â€Å"Death is a Factory† and â€Å"Lina,† were included in Jose Garcia Villas honor roll. During the 1930s, which he calls his most productive period, he wrote his most significant stories including, â€Å"Now Sleeps the Crimson Petal† cited in 1938 by Villa as the years best. He also began writing poetry at this time, many of them appearing in Philippine Collegian, Graphic and Herald Midweek Magazine. Some of his works have been translated into Tagalog, Malaysian, Italian, German and Russian, and many have been anthologized. But his homecomingfrom a trip to the Southwas fated to be more memorable than, say, of the others. He had written from Mariveles: I have just met a marvelous matweavera real artistand I shall have a surprise for you. I asked him to weave a sleeping-mat for every one of the family. He is using many different colors and for each mat the dominant color is that of our respective birthstones. I am sure that the children will be very pleased. I know you will be. I can hardly wait to show them to you. Nana Emilia read the letter that morning, and again and again every time she had a chance to leave the kitchen. In the evening when all the children were home from school she asked her oldest son, Jose, to read the letter at dinner table. The children became very much excited about the mats, and talked about them until late into the night. This she wrote her husband when she labored over a reply to him. For days after that, mats continued to be the chief topic of conversation among the children. Finally, from Lopez, Mr. Angeles wrote again: I am taking the Bicol Express tomorrow. I have the mats with me, and they are beautiful. God willing, I shall be home to join you at dinner. The letter was read aloud during the noon meal. Talk about the mats flared up again like wildfire. I like the feel of mats, Antonio, the third child, said. I like the smell of new mats. Oh, but these mats are different, interposed Susanna, the fifth child. They have our names woven into them, and in our ascribed colors, too. The children knew what they were talking about: they knew just what a decorative mat was like; it was not anything new or strange in their experience. That was why they were so excited about the matter. They had such a mat in the house, one they seldom used, a mat older than any one of them. This mat had been given to Nana Emilia by her mother when she and Mr. Angeles were married, and it had been with them ever since. It had served on the wedding night, and had not since been used except on special occasions. It was a very beautiful mat, not really meant to be ordinarily used. It had green leaf borders, and a lot of gigantic red roses woven into it. In the middle, running the whole length of the mat, was the lettering: Emilia y Jaime Recuerdo. The letters were in gold. Nana Emilia always kept that mat in her trunk. When any one of the family was taken ill, the mat was brought out and the patient slept on it, had it all to himself. Every one of the children had some time in their lives slept on it; not a few had slept on it more than once. Most of the times the mat was kept in Nana Emilias trunk, and when it was taken out and spread on the floor the children were always around to watch. At first there had been only Nana Emilia to see the mat spread. Then a childa girlwatched with them. The number of watchers increased as more children came. The mat did not seem to age. It seemed to Nana Emilia always as new as when it had been laid on the nuptial bed. To the children it seemed as new as the first time it was spread before them. The folds and creases always new and fresh . The smell was always the smell of a new mat. Watching the intricate design was an endless joy. The childrens pleasure at the golden letters even before they could work out the meaning was boundless. Somehow they were always pleasantly shocked by the sight of the mat: so delicate and so consummate the artistry of its weave. Now, taking out that mat to spread had become a kind of ritual. The process had become associated with illness in the family. Illness, even serious illness, had not been infrequent. There had been deaths In the evening Mr. Angeles was with his family. He had brought the usual things home with him. There was a lot of fruits, as always (his itinerary carried him through the fruit-growing provinces): pineapples, lanzones, chicos, atis, santol, sandia, guyabano, avocado, according to the season. He had also brought home a jar of preserved sweets from Lopez. Putting away the fruit, sampling them, was as usual accomplished with animation and lively talk. Dinner was a long affair. Mr. Angeles was full of stories about his trip but would interrupt his tales with: I could not sleep nights thinking of the young ones. They should never be allowed to play in the treets. And you older ones should not stay out too late at night. The stories petered out and dinner was over. Putting away the dishes and wiping the dishes and wiping the table clean did not at all seem tedious. Yet Nana and the children, although they did not show it, were all on edge about the mats. Finally, after a long time over his cigar, Mr. Angeles rose from his seat at the he ad of the table and crossed the room to the corner where his luggage had been piled. From the heap he disengaged a ponderous bundle. Taking it under one arm, he walked to the middle of the room where the light was brightest. He dropped the bundle and, bending over and balancing himself on his toes, he strained at the cord that bound it. It was strong, it would not break, it would not give way. He tried working at the knots. His fingers were clumsy, they had begun shaking. He raised his head, breathing heavily, to ask for the scissors. Alfonso, his youngest boy, was to one side of him with the scissors ready. Nana Emilia and her eldest girl who had long returned from the kitchen were watching the proceedings quietly. One swift movement with the scissors, snip! and the bundle was loose. Turning to Nana Emilia, Mr. Angeles joyfully cried: These are the mats, Miling. Mr. Angeles picked up the topmost mat in the bundle. This, I believe, is yours, Miling. Nana Emilia stepped forward to the light, wiping her still moist hands against the folds of her skirt, and with a strange young shyness received the mat. The children watched the spectacle silently and then broke into delighted, though a little self-conscious, laughter. Nana Emilia unfolded the mat without a word. It was a beautiful mat: to her mind, even more beautiful than the one she received from her mother on her wedding. There was a name in the very center of it: EMILIA. The letters were large, done in green. Flowerscadena-de-amorwere woven in and out among the letters. The border was a long winding twig of cadena-de-amor. The children stood about the spreading mat. The air was punctuated by their breathless exclamations of delight. It is beautiful, Jaime; it is beautiful! Nana Emilias voice broke, and she could not say any more. And this, I know, is my own, said Mr. Angeles of the next mat in the bundle. The mat was rather simply decorated, the design almost austere, and the only colors used were purple and gold. The letters of the name Jaime were in purple. And this, for your, Marcelina. Marcelina was the oldest child. She had always thought her name too long; it had been one of her worries with regard to the mat. How on earth are they going to weave all of the letters of my name into my mat? she had asked of almost everyone in the family. Now it delighted her to see her whole name spelled out on the mat, even if the letters were a little small. Besides, there was a device above her name which pleased Marcelina very much. It was in the form of a lyre, finely done in three colors. Marcelina was a student of music and was quite a proficient pianist. And this is for you, Jose. Jose was the second child. He was a medical student already in the third year of medical school. Over his name the symbol of Aesculapius was woven into the matYou are not to use this mat until the year of your internship, Mr. Angeles was saying. This is yours, Antonia. And this is yours, Juan. And this is yours, Jesus. Mat after mat was unfolded. On each of the childrens mats there was somehow an appropriate device. At least all the children had been shown their individual mats. The air was filled with their excited talk, and through it all Mr. Angeles was saying over and over again in his deep voice:You are not to use these mats until you go to the University. Then Nana Emilia noticed bewilderingly that there were some more mats remaining to be unfolded. But Jaime, Nana Emilia said, wondering, with evident repudiation, there are some more mats. Only Mr. Angeles seemed to have heard Nana Emilias words. He suddenly stopped talking, as if he had been jerked away from a pleasant fantasy. A puzzled, reminiscent look came into his eyes, superseding the deep and quiet delight that had been briefly there, and when he spoke his voice was different. Yes, Emilia, said Mr. Angeles, There are three more mats to unfold. The others who arent here Nana Emilia caught her breath; there was a swift constriction in her throat; her face paled and she could not say anything. The self-centered talk of the children also died. There was a silence as Mr. Angeles picked up the first of the remaining mats and began slowly unfolding it. The mat was al most as austere in design as Mr. Angeles own, and it had a name. There was no symbol or device above the name; only a blank space, emptiness. The children knew the name. But somehow the name, the letters spelling the name, seemed strange to them. Then Nana Emilia found her voice. You know, Jaime, you didnt have to, Nana Emilia said, her voice hurt and surely frightened. Mr. Angeles held his tears back; there was something swift and savage in the movement. Do you think Id forgotten? Do you think I had forgotten them? Do you think I could forget them? This is for you, Josefina! And this is for you, Victoria! And this is for you, Concepcion. Mr. Angeles called the names rather than uttered them. Dont, Jaime, please dont, was all that Nana Emilia managed to say. Is it fair to forget them? Would it be just to disregard them? Mr. Angeles demanded rather than asked. His voice had risen shrill, almost hysterical; it was also stern and sad, and somehow vindictive. Mr. Angeles had spoken almost as if he were a stranger. Also, he had spoken as if from a deep, grudgingly-silent, long-bewildered sorrow. The children heard the words exploding in the silence. They wanted to turn away and not see the face of their father. But they could neither move nor look away; his eyes held them, his voice held them where they were. They seemed rooted to the spot. Nana Emilia shivered once or twice, bowed her head, and gripped her clasped hands between her thighs. There was a terrible hush. The remaining mats were unfolded in silence. The names which were with infinite slowness revealed, seemed strange and stranger still; the colors not bright but deathly dull; the separate letters, spelling out the names of the dead among them, did not seem to glow or shine with a festive sheen as did the other living names.

Objectives of Standard Costing

Objectives of Standard Costing What is the definition of standard costing? Standard costing is the system of using standard costs. Standard costing involves using the predetermined costs/standard costs to compare with the actual to find the difference or variance. Variance can be adverse (actual result is worse than standard) or favorable (actual result is better than standard). An adverse variance tells management that if everything else stays constant the companys actual profit will be less than planned. Whereas, a favorable variance tells management that if everything else stays constant the actual profit will likely exceed the planned profit. What are the major objectives of standards costing? What are types of cost standards? The standard is the level of attainment accepted by management as the basis upon which standard costs are determined. There are four different standards to consider which are current standard, ideal standard, basic standard and normal standard. A current standard is a standard which is established for use over a short period of time and is related to current condition. It reflects the performance that should be attained during the current period. The period for current standard is normally one year. It is presumed that conditions of production will remain unchanged. In case there is any change in price or manufacturing condition, the standards are also revised. Current standard may be ideal standard and expected standard. However, ideal standard is the standard which represents a high level of efficiency. Ideal standard is fixed on the assumption that favorable conditions will prevail and management will be at its best. The price paid for materials will be lowest and wastes etc. will be minimum possible. The labor time for making the production will be minimum and rates of wages will also be low. The overheads expenses are also set with maximum efficiency in mind. All the conditions, both internal and external, should be favorable and only then ideal standard will be achieved. Ideal standard is fixed on the assumption of those conditions which may rarely exist. This standard is not practicable and may not be achieved. Though this standard may not be achieved, even then an effort is made. The deviation between targets and actual performance is ignorable. In practice, ideal standard has an adverse effect on the employees. They do not try to reach the standard because the standards are not considered realistic. Third standard which is basic standard may be defined as a standard which is established for use for an indefinite period which may a long period. Basic standard is established for a long period and is not adjusted to the preset conations. The same standard remains in force for a long period. These standards are revised only on the changes in specification of material and technology productions. It is indeed just like a number against which subsequent process changes can be measured. Basic standard enables the measurement of changes in costs. For example, if the basic cost for material is Rs. 20 per unit and the current price is Rs. 25 per unit, it will show an increase of 25% in the cost of materials. The changes in manufacturing costs can be measured by taking basic standard, as a base standard cannot serve as a tool for cost control purpose because the standard is not revised for a long time. The deviation between standard cost and actual cost cannot be used as a yardstick for measuring efficiency. The last one is normal standard. As per terminology, normal standard has been defined as a standard which, it is anticipated, can be attained over a future period of time, preferably long enough to cover one trade cycle. This standard is based on the conditions which will cover a future period of five years, concerning one trade cycle. If a normal cycle of ups and downs in sales and production is 10 years, then standard will be set on average sales and production which will cover all the years. The standard attempts to cover variance in the production from one time to another time. An average is taken from the periods of recession and depression. The normal standard concept is theoretical and cannot be used for cost control purpose. Normal standard can be properly applied for absorption of overhead cost over a long period of time. What are the advantages and disadvantages of standard costing system? Standard costing have several advantages. First advantage of standard costing is as a key element in a management by exception approach. If costs remain within the standards, managers can focus on other issues. When costs fall significantly outside the standards, managers are alerted that there may be problems requiring attention. This approach helps managers focus on important issues. Second advantage is standard costing is standards that are viewed as reasonable by employees can promote economy and efficiency. They provide benchmarks that individuals can use to judge their own performance. Besides that, standard costs can greatly simplify bookkeeping. Instead of recording actual costs for each job, the standard costs for materials, labor, and overhead can be charged to jobs. Last but not least, standard costs fit naturally in an integrated system of responsibility accounting. The standards establish what costs should be, who should be responsible for them, and what actual costs are under control. However, the use of standard costs can present a number of potential problems or disadvantages. Most of these problems result from improper use of standard costs and the management by exception principle or from using standard costs in situations in which they are not appropriate. Standard cost variance reports are usually prepared on a monthly basis and often are released days or even weeks after the end of the month. As a consequence, the information in the reports may be so stale that it is almost useless. Timely, frequent reports that are approximately correct are better than infrequent reports that are very precise but out of date by the time they are released. Some companies are now reporting variances and other key operating data daily or even more frequently. Besides that, if managers are insensitive and use variance reports as a club, morale may suffer. Employees should receive positive reinforcement for work well done. Management by exception, by its nature , tends to focus on the negative. If variances are used as a club, subordinates may be tempted to cover up unfavorable variances or take actions that are not in the best interest of the company to make sure the variances are favorable. For example, workers may put on a crash effort to increase output at the end of the month to avoid an unfavorable labor efficiency variance. In the rush to produce output quality may suffer. In some cases, a favorable variance can be as bad as or worse than an unfavorable variance. For example, McDonalds has a standard for the amount of hamburger meat that should be in a Big Mac. A favorable variance would mean that less meat was used than standard specifies. The result is a substandard Big Mac and possibly an unsatisfied customer. Another problem of using standard costing, there may be a tendency with standard cost reporting systems to emphasize meeting the standards to the exclusion of other important objectives such as maintaining and improving qua lity, on-time delivery, and customer satisfaction. This tendency can be reduced by using supplemental performance measures that focus on these other objectives. Just meeting standards may not be sufficient; continual improvement may be necessary to survive in the current competitive environment. For this reason, some companies focus on the trends in the standard cost variances aiming for continual improvement rather than just meeting the standards. In other companies, engineered standards are being replaced either by a rolling average of actual costs, which is expected to decline, or by very challenging target costs. In sum, managers should exercise considerable care in their use of a standard cost system. It is particularly important that managers go out of their way to focus on the positive, rather than just on the negative, and to be aware of possible unintended consequences. Nevertheless standard costs are still found in the vast majority of manufacturing companies and in many service companies, although their use is changing. For evaluating performance, standard cost variances may be supplanted in the future by a particularly interesting development known as the balanced scorecard. How standard costs are sets? Standards should be set for the quantities and prices of materials, labour and services to be consumed in performing each operation associated with a product. Product standard costs are derived by listing and adding the standard costs of operations required to produce a particular product. Two approaches are used or setting standard costs. First, past historical records can be used to estimate labour and material usage. Secondly, standards can be set based on engineering studies. With engineering studies a detailed study of each operation is unedertaken under controlled conditions, based on high levels of efficiency, to ascertain the quantities of labour and materials required. Target prices are then applied based on efficient purchasing to ascertain the standard costs. How a standard costing system operates? Standard costing is most suited to an organization whose activities consist of a series of repetitive operations and the input required to produce each unit of output can be specified. A standard costing system involves the following: The standard costs for the actul output are recorded for each operation for each responsibilty centre. Actual costs for each operation are traced to each responsibility centre. The standard and actual costs are compared. Variances are investigated and corrective action is taken where appropriate Standards are monitored and adjusted to reflect changes in standard usage and/or prices. Variances What is the main purpose of variance analysis? There are very few plans that turn out exactly as planned. Even when the overall objectives of the plan are achieved, some, if not all components of the performance will have varied from the sub-plans or standards that make up the overall picture. For example, a football team may win an important game, as planned, but within the team performance there may be many aspects that the manager will analyse during and after the match so that performance can be improved for next time. As in business, good points need to be encouraged, less positive aspects need to be discussed and corrected. In a game of football, a side may have won a high number of corner kicks, but conceded too many free-kicks in defending. There is little to be gained for the next match if we do not think about the last performance in detail. Variance analysis provides a framework for business managers to breakdown the overall performance of an organisation, so that each individual element of the business can be isolated and analysed in turn. What are the causes of labour, material, overhead, and sales margin variances? Quantities cost variances arise because the actual quantity of resources consumed exceed actual usage or vice versa. Examples include excess usage of materials and labour arising from the usage of interior materials, careless handling of materials and failure to maintain machinery in proper condition. Price variances arise when the actual prices paid for resources exceed the standard prices or else. Examples include the failure of the purchasing function to seek the most efficient sources of supply or the use of a different grade of labour to that incorporation in the standard costs. How to calculate material, labour, variable overhead, fixed overhead, and sales variances.