Saturday, January 18, 2020
Does man survive better under natural law or civilized law
When asked this question, the first thing that pops into mind is what both of these mean. Civilized law is our current position in society, and natural law exists among people who are not a part of mainstream society. If taking the side of civilized law, one could argue how advanced and fortunate people have become. We are starting to witness the beginning of a new era. It is full of information and technology, and it will decide how the future is going to be. But despite all our new inventions and ideas that show us how weââ¬â¢re better than the generations before us, have we grown in any other ways? Does being under civilized law only mean becoming more advanced technologically, or does it also apply to our morals as well? Obviously, society has developed a lot in learning and technology. Today we have inventions such as the computer and nuclear power plants. Things that were never imagined long ago can be easily found today. Machines alleviate us of a lot of hard work that had to be done by hand, so in this sense; we have become more fortunate under civilized law. On the other hand though, not all the technology we have is used for good. Society has produced many weapons specialized to kill large quantities of people. Many people have to live in constant fear of these weapons, while others use them for protection. We still have as many wars as we did in the past, but now the new technology used in them helps bring about more casualties. Could this be, by far, crueler than what our ancestors could ever possibly do to one another under the time of natural law? Besides the wars, society has not grown in understanding other people. There is still prejudice today. Many hate groups like the KKK are still around, and many new ones have come into being. In the past when our country was just starting to be formed, there were prejudices just because people were different. Over 100 years later, people havenââ¬â¢t changed much, and there is still prejudice, making one wonder if we have become a more knowledgeable society under the concept of civilized law. Technically we have become civilized under this concept. Society, though, cannot determine if this sort of ? civilized nature? is for the better or for the worse. Under civilized law we have created new inventions and ideas, however our morals have converted to a more barbaric state. The growing amounts of war, hatred, and acts of violence are demeaning to our current society. The concept of civilized law, whether intentional or not, has destroyed man. Maybe not technologically, but morally.
Friday, January 10, 2020
Peak Garage Door Swot Analysis
Case 2: Yorktown Technologies Group 7 I. Problem definition: Trying to find a marketing and distribution strategy that would help the company reach its revenue goals. II. SWOT Analysis: 1-Strengths: â⬠¢ The company raised additional capital to fund its business operations and had more than three dozen different investors â⬠¢ The firm will be launching the first commercially available biotech animal in the U. S â⬠¢ Yorktown Technologies grabbed the attention of the media and the news of the upcoming Glo fish launch was on the front pages of many famous magazines â⬠¢ $ 4 million out of $ 700 million was spent on Yorktown Technologies products by consumers. â⬠¢ Yorktown technologiesââ¬â¢ suppliers and distributors have been regular suppliers of tropical fish to the 3 major retail chains â⬠¢ The company was given exclusive rights to lines of red, green, yellow and orange fluorescent zebra fish which provided the company with an effective barrier to entry against potential competitors 2-Weaknesses: Generated more than $ 120,000 loss in 2004 â⬠¢ There is no enough money to support a national advertising campaign â⬠¢ Not being able to sell the Glofish in California which is an important market with high population â⬠¢ High demand on limited supply â⬠¢ Some countries are still not convinced with the safety of the GloFish 3-Opportunities: â⬠¢ California is a very important market that has a population of 33 million who are willing to buy innovative products â⬠¢ International markets where the fish can be sold mainly Asia â⬠¢ Zebra fish are known to be very popular ornamental fish with more than 200 million sold in the U. S alone â⬠¢ Two dozen regional wholesalers located throughout the country distribute freshwater ornamental fish to an estimated 5000 retail establishments for sale to consumers â⬠¢ Total sales of pet stores are increasing at an annual rate of 7% â⬠¢ Consumer market for freshwater ornamental fish and related products in U. S exceeds $700 million annually and is growing at a rate of 9% a year 4-Threats: â⬠¢ The blanket regulation that the California Fish and Game Commission passed and that prohibited the possession of genetically modified fish in California â⬠¢ Number of pet stores in U. S is declining at annual rate of 2% â⬠¢ The anti-biotechnology groups that are trying to stop or disrupt the launching of Yorktown Technologies by spreading misinformation about the safety of the fish â⬠¢ The ethical and environmental questions regarding the sale of the genetically modified fish â⬠¢ The strong competition in Asia especially Taiwan where genetically modified fish is being sold and rumors say that some of them are being introduced in the U. S III-Alternative courses of action: 1-Alternative one: Opening a Glofish Kiosk in a shopping mall Advantages |Disadvantages | |Shopping mall kiosks have enjoyed explosive growth in |High renting cost per year | |terms of revenue and numbers |Customers might get confused with the availability of | |Offering GloFish branded tanks and supplies |different products | |These outlets sells variety of products |Small space | -Alternative two: Possibility of marketing the Glofish product line through the internet directly to con sumers Advantages |Disadvantages | |no rent costs |Availability of numerous dot com firms that marketed | |no operating costs other than delivery |tropical fish to consumers | |ability to offer and show customers the variety of |Competitive prices | |products available for GloFish |Delivery cost is high | 3-Alternative three: Selling the fish through international markets |Advantages |Disadvantages | |Increased sales |must consider foreign regulations that would apply to | |High market share |the genetically modified fish | |High brand awareness by consumer due to the expansion |cannot market the product in all countries | | |high competition with similar products and prices | IV-Recommended course of action: My suggestion is to go with the first recommendation that states to open kiosks in shopping malls Reason of choice: Due to the fact that malls are explosively growing in numbers and revenue and this would be a great benefit for Yorktown Technologies. V-Recommendations: a-What should be done? Showing people the value Glofish add b-Who should do it? Middle management (marketing and distribution department) and the sales team that is in contact with the customers ââ¬â When should it be done? As soon as all people are aware that the following fish are harmless and the regulations allow their sale. d- How should it be done? -displaying then fish in a way that will show their true color and glow which will be the first thing that will attract the customers -offering competitive prices and promotions -always reminding people that they are not a threat e- How much it will cost? Rent is high which is between $12,000 and $36,000 per year and operating costs
Thursday, January 2, 2020
Personal Narratives Have Deep Origins In Ancient History.
Personal narratives have deep origins in ancient history. Narratives and personal essays were used by ancient writers and philosophers like Cicero, Seneca, and Plutarch to reflect on their individual experiences. The actual idea of the personal essay was named and perfected by late 16th century writer Michel de Montaigne, who attempted, or essayed, to describe his experiences in the context of the world around him. He claimed that ââ¬Å"the subject of my work is me.â⬠In other words, the purpose of the personal essay or narrative is to incorporate self-experiences in informal reflections about the world. In the modern age, the focus of art, literature, and philosophy shifted towards the individual and the importance of self, the emotions, andâ⬠¦show more contentâ⬠¦In the account, Dillard recalls a memory from her youth of the events of one winter day. Young Dillard and her friends were throwing snowballs at passing cars. One car owner actually got out of his car and cha sed Dillard and her friends through their neighborhood, before finally catching and then letting them go. Dillard uses a personal experience from her youth to impart the lesson that one must ââ¬Å"fling themselvesâ⬠at something in order to get it. While Annie Dillardââ¬â¢s ââ¬Å"The Chaseâ⬠recalls a childhood memory, George Orwellââ¬â¢s ââ¬Å"Shooting an Elephantâ⬠refers to Orwellââ¬â¢s experience from his adult life. At the time of the narrative, Orwell was a sub-divisional police officer in Burma. He is faced with the choice of shooting an elephant that had gone rogue to gain the respect of the natives or letting the elephant be and returning it to its holder. Orwell chooses to shoot the elephant in order to appease the natives. In his narrative, Orwell explores the idea of power through his own experience as an adult. In personal narratives, authors typically use description to make the story more relatable and engaging to the audience. This is done, in part, by sensory details. Sensory details enable the author to recreate their personal experience for the reader. In addition, the descriptions help the reader better relate to the author. Sensory details also enable understanding, as understanding can be aShow MoreRelatedThe Beginning Of Creative Nonfiction1517 Words à |à 7 PagesThe history of creative nonfiction is vast and diverse, spanning from the earliest known civilization to the present. This literary genre includes memoirs, essays, travel writing, and journalism. The literary essay is the mode of creative nonfiction I have chosen for my course project, and I will address the general history of creative nonfiction, focusing on the development of the essay. The origins of this genre date back centuries before Montaigne coined the term ââ¬Å"essay.â⬠The beginning of creativeRead MoreAncient Near Eastern Thought Essay3623 Words à |à 15 PagesAncient Near Eastern Thought and the Old Testament (Introducing the Conceptual World of the Hebrew Bible) Introduction Using contemporary studies as the foundation of his research John Walton reviews the ancient and Near Eastern and Israelite cognitive context. He provides guidance for students and general public to have a wider understanding and expand their knowledge of todayââ¬â¢s culture, and historical culture interacts with the ancient world culture. In doing so, he tries to balance allRead MoreThe, Legend, Lore, And Hearsay Essay1651 Words à |à 7 Pagesthe myths, and the great legends that have shaped his culture and living environment. ââ¬Å"It is a whole journey, intricate with motion and meaning; and it is made with the whole memory, that experience of the mind which is legendary as well as historical, personal as well as cultural,â⬠(Momaday, 87). The journey made the legends being told more legendary. His people crafted a culture that changed their previous views of life, and were modified to a very personal, historical, and cultural journey togetherRead MoreProcreation266 5 Words à |à 11 Pagesacceptable principals, but also with core issues of human existence. Second, I do believe, that understanding of origin of procreation and ability to build personal approach in this issue plays significant role for every professional in the Health Care System. Even if in real life situation some of us will never directly participate in solving such problem, still establishing firm personal position on this issue will benefited everyone who involved in running of human services. Third, I think that inRead MoreHistory of the Development of the Short Story.3660 Words à |à 15 PagesThe Short Story. Basic Literary Elements of The Short Story. 1.1.History of The Development of The Short Story. 1.1.1.Early Forms.Origins. The short story refers to a work of fiction that is usually written in prose, usually in narrative format. This format or medium tends to be more pointed than longer works of fiction, such as novellas (in the 20th and 21st century sense) and novels or books. Short story definitions based upon length differ somewhat even among professional writersRead MoreThe New Criticism, Structuralism, New Historical And African American Criticism1991 Words à |à 8 Pages structuralism the narrative dimension of literary texts because Structuralism Criticism deals mainly with narrative.(Tyson, 219) Structuralistic literary criticism argues that the literary banter of a text can lie only in new structure, rather than in the specifics of character development and voice in which that structure is expressed. Literary structuralism often follows the lead of Vladimir Propp, Algirdas Julien Greimas, and Claude Là ©vi-Strauss in seeking out basic deep elements in storiesRead MoreKhasak14018 Words à |à 57 PagesDark Vault, studies the aspects of psychoanalytic theory which can be used in the analysis of the novel. It deals mainly with Freudian theories which explore the dark vaults of the psyche of the characters in the novel. The third chapter, titled Ancient Moulds, studies Mythological or Archetypal criticism and analyses the novel for recurring mythical and archetypal patterns. The concluding chapter studies how psychoanalytic theory and mythological studies can account for the universal appeal of theRead MoreLiterary Criticism : The Free Encyclopedia 7351 Words à |à 30 Pag esthe protagonist from youth to adulthood (coming of age),[3] in which character change is extremely important.[4][5] Contents [hide] 1 Origin 2 Plot outline 3 Examples 3.1 Precursors 3.2 17th century 3.3 18th century 3.4 19th century 3.5 20th century 3.6 21st century 4 See also 5 Notes 6 References 7 Bibliography 8 Further reading 9 External links Origin[edit] The term was coined in 1819 by philologist Karl Morgenstern in his university lectures, and later famously reprised by Wilhelm DiltheyRead MoreChapter Summary: The Bible Among the Myths Essay5414 Words à |à 22 Pagesthe two, but more about the similarities. Oswalt believed this was due to previous theological and philosophical convictions and not a change in data. From the 1950ââ¬â¢s on, this change became hard for people to accept because it meant that we did not have control of our lives, and could not fend for ourselves. Wright believed that the similarities between Israel and her neighbors are ââ¬Å"accidentalsâ⬠. He and others believed that while there were similarities, they were not important. Oswalt givesRead MorePuppetry in Pakistan2794 Words à |à 12 Pages some on entertainment while others as a catalyst for social change. Theatre is thought to have had its earliest origins in religious ritual where it was used to enact myths or stories central to the belief of a culture or create comedy through parody of such narratives. It has therefore existed since the advent of man, as a result of the human tendency for storytelling. Forms of Theatre Since its origin, theatre has taken on many forms, utilizing speech, gesture, music, dance, and spectacle, combining
Wednesday, December 25, 2019
American Revolutionary War - 2411 Words
A motivating force behind the revolution was the American embrace of a political ideology called republicanism, which was dominant in the colonies by 1775. The country party in Britain, whose critique of British government emphasized that corruption was to be feared, influenced American politicians. The commitment of most Americans to republican values and to their rights, helped bring about the American Revolution, as Britain was increasingly seen as hopelessly corrupt and hostile to American interests; it seemed to threaten to the established liberties that Americans enjoyed. The greatest threat to liberty was depicted as corruption. The colonists associated it with luxury and, especially, inherited aristocracy, which they condemned.â⬠¦show more contentâ⬠¦The Americans were totally unaware that the British would try to cross the creek in separate places. Washington backtracked to Chester, Pennsylvania. A British pursuit was stopped by a rearguard unit; therefore, Howe could not occupy the abandoned capital until September 26. British deaths totaled to about 600 and American losses were 900 dead and wounded, along with 400 taken prisoner. After Howe s victory at Brandywine, his army camped at Germantown, Pennsylvania. Washington planned a surprise attack against the redcoats at sunrise. He broke the army into four separate columns for battle. The American soldiers marched to Germantown by two roads, with General Sullivan to the right and General Greene to the left. Washington, along with General Wayne, joined Sulliven and caused the British to fall back. Some hundred men ran and hid in the Chew house, a large stone building, and returned fire from the second story. Instead of by-passing the building, Colonel Knox believed that they should destroy the house with the redcoats in it. Knox s fired cannons at the home, which merely bounced back at them. The fog and smoke caused massive confusion for several others of Washington s columns. All of a sudden two American divisions collided and fired upon each other. More and more mishaps followed, and finally Washington men retreated. In June of 1775 in Charlestown the British were awaken from their sleep. The British were totally unaware of the factShow MoreRelatedThe American Revolutionary War796 Words à |à 3 PagesThe American Revolutionary War was a long hard fought war that lasted about 8 years. Many Countries were involved in the war, such as The United States, France, Great Britain, Spain, and The Dutch Republic. Not all countries actually fought but they provided either side with weapons and supplies to help them have a greater chance of winning the war. More than 70,000 people were killed during the great American Revolutionary War. The Americans were tired of the loyalist British taking advantage ofRead MoreThe American Revolutionary War1223 Words à |à 5 Pagesabout the American Revolutionary War, however, the answer is clear. While the War certainly brought about change within the United States, it wasnââ¬â¢t necessarily very revolutionary. The most important aspects of the colonies, such as ideas about government, various types of societal equality, slavery and freed blacks, and the rights of women remained for the most part, unaffected. The theories and ideas about government that initially gave the war a purpose were definitely revolutionary. One notableRead MoreThe American Revolutionary War1519 Words à |à 7 Pages What was the purpose of the American Revolutionary War, or any revolutionary war, for that matter? There are many types of government in the world, and like everything, some are better than others. The people in the countries that had revolutionary wars had the drive and determination to rebel against their government, for what they believed was right, because, well, they did not like their government and wanted another kind. Within the hundreds of types of governments, the most common includeRead MoreThe War Of Independence And The American Revolutionary War943 Words à |à 4 PagesThe American Revolution or also known as the U.S War of Independence and the American Revolutionary War took place during 1775 to 1783. The Revolution was a conflict arose from the residents of Great Britainââ¬â¢s 13 colonies and the colonial government. The Revolution brought drastic changes to the lives of women. While the men were away at war, women would stay home, and take over the jobs men had before the war. As time flew by, women started taking roles in the Revolutionary War, examples of rolesRead MoreThe American Revolutionary War Was Truly Revolutionary?1240 Words à |à 5 PagesAP U.S History: D.B.Q. American Revolution Prompt: Analyze the extent to which the American Revolutionary War was truly ââ¬Ërevolutionary?ââ¬â¢Ã¢â¬ The American Revolution, which occurred approximately from 1765 to 1786, is also known as the American Revolutionary War and the U.S. War of Independence, for good reason. The conflict rose from rising tensions amid the people of Great Britainââ¬â¢s thirteen American colonies and the colonial government, which represented the British crown. ClashesRead MoreThe American Revolutionary War Essay517 Words à |à 3 PagesThe American Revolutionary War (1775ââ¬â1783), the American War of Independence, or simply the Revolutionary War in the United States, was the prosperous military revolt against Great Britain of Thirteen American Colonies which joined together as the United States of America in July 1776. Originally constrained to fighting in those colonies, after 1778 it additionally became a world war between Britain and France, Netherlands, Spain, and Mysore. The war had its inchoations in the resistance of manyRead MoreAmerican Revolution : The American Revolutionary War923 Words à |à 4 PagesThe American Revolution is known as the war fought between American and Great Britain, for Americans freedom. The American Revolution is also commonly known as the American Revolutionary War, or the U.S War of Independence. The War itself only last a short eight years, it began in 1775 and ended in 1783, but tensions had been building up for centuries between the Great Britain and the colonies at the given time period. The American Revolutionary War until 1778 was a war of independence betweenRead MoreThe Trail Of The American Revolutionary War1554 Words à |à 7 PagesThe Trail to The American Revolutionary War The roots of the American Revolution can be traced all the way back to the year 1763 when British leaders began to tighten imperial reins. Once the relations between Britain and the colonies became more of a conflict. Britainââ¬â¢s land policy prohibiting settlement in the West irritated colonists as well as the arrival of British troops. The colonists believed that they should be able to live democratically. Alongside, Britain feeling as though they ownedRead MoreThe American Revolutionary War, And The Declaration Of Independence1288 Words à |à 6 PagesThe Colonial Period in America was a revolutionary era that lasted through the years of 1607-1776. The Speech in the Virginia Convention, written by Patrick Henry, and the Declaration of Independence, written by Thomas Jefferson, were two major components that influenced the colonists to fight for their freedom against the British. During these Colonials times, many speeches, events, and documents, leading up to the American Revolutionary War, impacted the outcome of our nation today. The SpeechRead MoreThe American Revolutionary War : The Battle Of Yorktown Essay1192 Words à |à 5 PagesThe American Revolutionary War was a war that brought unity among American Colonies. The Colonies fought Great Britain for many years to gain their independence from the mother country. The American Revolutionary War was between the years of 1775 and 1783. There were many major battles fought, but one major battle that ended the long war was the Battle of Yorktown. The Battle of Yorktown was ââ¬Å"fought September 28 to October 19, 1781â⬠(ââ¬Å"American Revolution: Battle of Yorktownâ⬠). The battle was a successful
Tuesday, December 17, 2019
Economics of Carbon Emissions and Climate Change - 1109 Words
Economics of Carbon Emissions and Climate Change The economics of climate change is a very controversial and disputed. To even discuss what should be done economists have to either state whether or not global warming and climate change exist. According to the CATO article, Climate Change vs. Climate Models (Michaels and Knappenberger, 2013), ââ¬Å"The modelsââ¬â¢ estimate of the increase in temperature resulting from a doubling of carbon dioxide concentration may simply be too high.â⬠As questioned in the article, is there such thing as climate change? Next, if climate change does exist, are carbon emissions a relevant cause of such a phenomena? With all of these questions at hand, how do we deal or cope with the current environmental state through economic means? Does climate change exist? According to the U.S. Global Research Program (USGRP), climate change does exist. Not in the sense of immediate and drastic changes in the climate, but a gradual fluctuation in temperatur es that have been gathered since the early 1900s. The empirical data that has been gathered shows a steady increase in the mean maximum temperature recorded in the Canadian Climate Change Model which is the basis on the 2000 U.S. National Assessment of Climate Change. The original model generated had a sine-like pattern with a .342à °C difference between the highest crest and lowest trough. This was then proven an unworthy model when the actual empirical data was recorded with a .169à °C difference. There wasShow MoreRelatedConstraints On Nations And Individuals1677 Words à |à 7 Pages Constraints on Nations and Individuals in Combating Climate Change Course and code Date Name of student Name of Institute Constraints on Nations and Individuals in Combating Climate Change For many years, the issue of climate change has been thorny mostly because it affects the whole world yet a few countries are the greatest contributors. Climate change has led to global warming that has affected many countries in terms of weather variation, flooding, poverty, and desertificationRead MoreCarbon Dioxide Emissions in Australia and Climate Change1375 Words à |à 5 PagesMarket-based policies are a proven way to limit carbon pollution and channel capital and innovation into clean energy, helping to avert the catastrophic consequences of climate changeâ⬠- EDF vice president for international climate, Nathaniel Keohan Introduction In a contemporary political setting, it is now broadly recognized that over the 20th century, the atmospheric concentrations of key greenhouse gases, particularly Carbon Dioxide have been amplified by human activity. Australia can be heldRead MoreEssay On Mitigation1367 Words à |à 6 PagesCombating Climate Change: An Analysis of Emissions Mitigation Policies Implementing Greenhouse Gas (GHG) emissions reduction policies is motivated by the occurrence of climate change and its projected damage to world economies, ecosystems and communities. Climate change is becoming increasingly urgent in the world sphere with its main cause being observed anthropogenic and thus certain mitigation and adaptation policies must be put in place to attempt to slow the current rate of warming and allowRead MoreThe Critical Implications Of Climate Change For Business1034 Words à |à 5 Pagesimplications of climate change for business? A business plays a heavy and critical role in the contribution to global climate change. Suzanne Goldberg (2013) reports that only 90 companies worldwide caused two-thirds of the man-made global warming emissions. Oil, coal and gas companies are the major players in the global climate change crisis of the 21st century (Goldberg 2013). Companies such as Chevron, Exxon and BP are three of the highest contributors of greenhouse gas emissions. A staggeringRead MoreEssay On Carbon Sands917 Words à |à 4 PagesCanadaââ¬â¢s top polluting economic sectors are oil and gas and transportation, each accounting for 26% and 24% of total emissions respectively (Environment Canada, 2017). Provinces have different reactions towards Canadaââ¬â¢s INDC depending on the sectors that fuel the individual provinceââ¬â¢s economy. Canadaââ¬â¢s tar sands sector is growing more popular nationally and internationally, as it houses the third largest oil reserve in the world with greater than 170 bil lion barrels of oil (ââ¬Å"Canada pulls out of KyotoRead MoreClimate Warming And Its Effects On Climate Change Essay1713 Words à |à 7 Pagesin our history we have pushed above our historical temperature range due to emittance of anthropogenic carbon emissions. Scientists are uncertain of how much warming humanity can tolerate before experiencing the most destructive and dangerous effects of climate change, but most believe that two degrees Celsius is a good starting point to aim for. Thus, the stated goal of many international climate dialogs, such as the Paris Agreements, has been to stop the planet from warming an additional two degreesRead MoreHow Engineering Can Work Together With Anthropology1198 Words à |à 5 Pagesexplore the effects of global climate change, due to increased carbon emissions. Political ecology, co-management, and tragedy of the commons are three concepts within anthropology which will be used to discuss this issue, and will be defined in detail furthe r in this paper. Climate change can be defined as the change in global or regional climate patterns due to human activity. The World Wildlife Fund (2012) has found that the main contributor towards climate change to be the increased levels ofRead MoreThe Carbon Pollution Reduction Scheme1018 Words à |à 4 PagesTim Randall Reducing carbon dioxide emissions, an ostensible catalyst for global climate change, has become a priority for many of the G-20 economies and developed world since the Kyoto protocol was enacted. Countries have developed a myriad of mechanisms designed to drastically reduce their sovereign carbon footprint, yet from these diverse policy directives a new commodity was created in the form of emission reductions or removals; carbon is now tracked and traded like any other commodity.Read MoreClimate Change : An Effective Method Of Improving Air Quality During This Transition1676 Words à |à 7 PagesDefining climate change is crucial in the process of building agreements among scientists, policy makers and the public. The UNFCCC defines climate change as a significant change in global climate patterns caused by the alteration of earthââ¬â¢s atmosphere due to high carbon emissions. Climate change is a timely, controversial and significant topic. Global temperature has been increasing since the start of the Industrial Revolution and climate specialists have put forth an array of compelling evidenceRead MoreEuropean Union ( Eu ) Action1502 Words à |à 7 Pagesother GHG emissions. In 2005, the EU establishes an effective system, which is EU Emissions Trading Scheme (EU ETS) (European Communities, 2013). The EU ETS considers as effective system to combat climate change and tool to reduce CO2 and other GHG (European Communities, 2015). The EU ETS has biggest and first main emissions trading in the world. This system includes 28 countries from the EU as well Iceland, Liechtenstein and Norway. This trading scheme puts price on each ton of carbon emissions. As the
Sunday, December 8, 2019
Traditional And Beyond Budgeting Samples â⬠MyAssignmenthelp.com
Question: Discuss about the Traditional And Beyond Budgeting. Answer: Introduction: Budgets were created to assist the managers in controlling cost and cash flows however it later became the fixed performance contracts between the supervisors of company and subordinates. Furthermore, budgets are considered as the key elements in planning financial values and transforming strategic ideas into understandable operative actions (Rka, ?tefan and Daniel 2014). The essay provides critical information of the traditional budgeting and beyond budgeting. It also discusses the rolling financial forecast and all the related tools in the organization. Criticism of Traditional budgeting: Budgeting is regarded as one of the most vital, successful and useful tool that is used inmanagerial accounting (Amato 2013). In the present age of modernization, every organization depends heavily on budgets and budgetary systems to attain strategic goal and it can harvest handsome amount of rewards given they are properly understood and implemented. Over the years, drawbacks relating to traditional budgeting have been identified. Traditional budgeting methods are regarded as time consuming and costly that hardly emphasises on the strategy and are at times contradictory. Traditional budgeting add little value and focuses on cost reduction instead of creation of value by strengthening vertical command and control (Bogsnes 2016). Though, traditional budgets have changed over the years it is understood that they could not face the changes in the economic and business environment. Therefore, traditional budget must be reshaped and alternative methods of budgeting should be created. Critics have claimed that traditional budgeting prevents the response of constantly changing the environment. Further, it focuses on controls instead of helping the organization in achieving its strategic objectives. The political power in the organization drives resource allocations rather than addressing the strategic needs that drives the traditional bu dgeting. Bourmistrov and Kaarbe (2013) has criticised traditional budgeting for its inefficiency. Traditional budgeting consumes huge amount of time and large amount of management resources. So far only a small percentage of parties that are involved in the budgeting procedure assumes that the time spend is valuable. One of the main reason behind the criticism of traditional budgeting is that it consumes huge time by using spreadsheets. Despite spreadsheet is an important tool in companies, spreadsheets have intrinsic inadequacy. They are prone to data entry errors and cumbersome in devising accurate formulations. Most of the businesses have annual budgeting cycle and the annual emphasis often make the budget out of date soon after it has been created. The traditional budgeting system falls short in motivating individuals to act in the interest of the company and it is criticised for the unprofessional attitudes in budget cost centre of the managers (Henttu and Jrvinen 2013). Perhaps traditional budgets have been criticised for preventing knowledge sharing and reinforces departmental barriers. As the managers are obsessed with the hitting the numerical figures right, they generally miss out the strategic purpose of budgeting. Traditional budgeting procedure emphasises on the cost reduction instead of value creation, which ultimately means that strategic initiatives are unjustly given lower priorities. To improve traditional budgeting: Critical evaluation with pros and cons of improving traditional budgeting: Budgeting is regarded as one of the vital, successful and useful tool that is used in the management accounting. Even though traditional budgeting has numerous shortcomings, it is still considered as the indispensible process. Traditional budgeting is considered as the framework of control as it helps in corporate budgeting to coordinate the financial activities of the company since it creates a reference point (Cardo? 2014). It offers a framework of control, which makes it easier to administer the activities with stability. Few organizations particularly banks and other types of financial institutions identifies the benefits of decentralization by maintaining the standard operating process. Therefore, traditional budgeting and the use of cost centres provide the managers the liberty of running their operations as long as they meet their set parameters. Traditional budgeting suffers from several weaknesses in the areas of efficiency and responsiveness. Traditional budgeting consumes large amount of time with huge sum ofmanagement resources (Henttu and Jrvinen 2013). However, only a small percentage of the parties involved in the process of traditional budgeting believe that the time spent is worthwhile. One of the prime weakness of traditional budgeting is that it takes up huge amount of time in the use of spreadsheet. Even though they are regarded as the most common tool among companies spreadsheet comprises of inherent shortcomings which is prone to errors of data entry with difficulty in devising accurate formulations. Furthermore, the prolonged drawbacks of traditional budgeting extend towards low responsiveness in change. A large number of companies have annual budgeting cycle and this annual focus often makes the budget very obsolete soon it has been created (Ouda and Makhlouf 2014). Reviews are not conducted on regular basis under traditional budgeting to consider change. Therefore, budgets reviews often considers longer than the needed that defeats the objectives of change adaption. Recommendations on suitability of traditional budgeting: In electronic companies traditional budgeting has been used as the forecasting tool that have turned out to be more forward looking with better linkage to the strategic planning. Several contributors believed that forecasting is more important than budgeting (Pietrzak 2013). Since the assumptions on which the budgeting numbers forms, their basis often changes very quickly. They are dependent on the forecast that are updated more frequently. However, the traditional budgeting yet serves as the basis of work particularly when something goes wrong (Rka, ?tefan and Daniel 2014). Traditional budgeting acts as the anchor even though things does not remain same in the long way but it is necessary not to lose sight that was budgeted in the first place. Forecast is considered for its high-level plans whereas traditional budgets comprises of more detail. In corporations like Guardian Industries, traditional budgeting acts as the collective process under which operating units organize their plans in agreement with the corporate goals that is published by the top management. Each unit at Guardian Industries is intended to contribute in the achievement of the corporate goals (Sandalgaard and NikolajBukh 2014). The unit managers at Guardian Industries prepare sales, operating costs, overhead cost and capital requirements. They also calculate their operating profits and return on the investment which the company intends to make use of. The traditional budgets used at Guardian Industries itself forms the projections of these values for the next calendar or financial year. Considering this as the part of this process each unit offers the company with the plan and budget to the panel of upper management. Abandoning traditional budgeting: Critical evaluation with pros and cons of improving traditional budgeting: Even though traditional budgeting has faced intense criticism it is yet used universally, it appears that most of the companies have the plans of abandoning the traditional budgeting. There are few companies that wishes to abandon the traditional budgeting and those that wish to improve the traditional budgeting (Stea and Andresen 2017). Considering the advantage of traditional budgeting, it helps in planning, coordinating and evaluation of the activities. however, traditional budgeting serves as the greatest barrier to change. One of the prime reason of abandoning traditional budgeting is that it can quickly become very irrelevant. The economy might change or the market conditions may change however the budgets only looks at the things as they were back when it was created. Abandoning tradition budgeting with Beyond Budgeting: Over the years, studies have been conducted to assess whether traditional budgeting or alternative budgeting methods is better and creates a positive impacts on the businesses. It appears that companies have the plans of abandoning it. According to Cardo? (2014) dissatisfaction on with budgeting occurs on two fronts those that takes into the considerations of abandoning financial budgeting and those that considers to improve it. Traditional budgeting served several different purposes and might create a value in past however traditional budgeting fails to work in current age highly competitive environment. Abandoning traditional budgeting in favour of beyond budgeting noticed that management have gained a new sense of power. In addition to this, they have gained benefits from faster and highly adaptive decision-making, reduced bureaucracy and lower costs. Philosophy and advantages of beyond budgeting: Beyond budgeting can be defined as the detailed notion of abolition of the traditional process of budgeting with the objective of improving the management control in the organization. Beyond budgeting enables the organizations to operate with speed and simplicity. Simplicity originates from lowering of complexity in the process of management (Zeller and Metzger 2013). Beyond budgeting helps in lowering cost by observing the supplier customer relationships in order to respond with to the demands for enhancing the quality and cost. Recommendations On the basis of the analysis conducted it is not necessary to use the model of traditional budgeting since it brings down several implications on the path of successful management of the company and achievement of goals. It is obligatory to change the traditional strategy under the one that is presupposed by the beyond budgeting approach. It is proved that it positively creates an influence on the overall efficiency on the management of the company and introduces numerous benefits. Several companies such as Google, Toyota and American Express with success of these organizations forms the model as the edge over the traditional budget. Conclusion: To conclude with budgeting is regarded as the important management activity so that it can support the main strategy implementation of the management in planning and monitoring sales. Despite the essay provided advantages of beyond and rolling budget however the programme is still in the initial stages of growth. The concept needs further research, development and practical implementation prior to the actual breakthrough is achieved through managerial accounting. References Amato, N., 2013. Forward roll: How companies can move beyond traditional budgeting.Journal of Accountancy,216(4), p.26. Bogsnes, B., 2016.Implementing beyond budgeting: unlocking the performance potential. John Wiley Sons. Bogsnes, B., 2016.Implementing beyond budgeting: unlocking the performance potential. John Wiley Sons. Bourmistrov, A. and Kaarbe, K., 2013. From comfort to stretch zones: A field study of two multinational companies applying beyond budgeting ideas.Management accounting research,24(3), pp.196-211. Cardo?, I.R., 2014. NEW TRENDS IN BUDGETING-A LITERATURE REVIEW.SEA: Practical Application of Science,2(2). Henttu-Aho, T. and Jrvinen, J., 2013. A field study of the emerging practice of beyond budgeting in industrial companies: an institutional perspective.European Accounting Review,22(4), pp.765-785. Ouda, H. and Makhlouf, S., 2014. Beyond Budgeting: is it a Substitute or Complimentary to Traditional Budgeting? An Empirical Evidence from Telecommunications Companies in Egypt.British Accounting Finance Association (BAFA),14(16), p.04. Pietrzak, ?., 2013. Traditional versus activity-based budgeting in non-manufacturing companies.Social Sciences,82(4), pp.26-37. Rka, C.I., ?tefan, P. and Daniel, C.V., 2014. TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW.Annals of the University of Oradea, Economic Science Series,23(1). Sandalgaard, N. and NikolajBukh, P., 2014. Beyond Budgeting and change: a case study.Journal of Accounting Organizational Change,10(3), pp.409-423. Stea, V. and Andresen, J., 2017. The Fixed Budget: Outdated or Underrated?: How Swedish Privately Owned Companies Perceive The Fixed Budget And How It Is Used. Zeller, T.L. and Metzger, L.M., 2013. Good Bye Traditional Budgeting, Hello Rolling Forecast: Has The Time Come?.American Journal of Business Education (Online),6(3), p.299.
Sunday, December 1, 2019
Swimmer By John Cheever Essays - The Swimmer, English-language Films
Swimmer By John Cheever In the short story ?The Swimmer?, John Cheever uses symbolism quite often. It is used to reveal the theme and show imagery. We will reflect on this short story and analyze the symbolism Cheever is most notable for. The story takes place in a very wealthy neighborhood where almost everyone has a pool. Not your average above ground pool, but enormous in-ground pools, some fed by streams. One hot summer day a man named Neddy Merrill was swimming at the Westerhazy's pool, ?Neddy Merrill sat by the green water, one hand in it, one around a glass of gin? (369) He is described as a slender man, a man of youth even though he is not young. ?He might be described as a summers day (369) Cheever compares Needy to a summer's day to show Needy as a warm, sporty person, without a care in the world. Neddy decides he is going to try and swim to his house 8 miles away in Bullet Park. He feels the ?string of swimming pools? (369) can take him home.? Making his way home by this uncommon route gave him the feeling that he was a pilgrim, an explorer, a man with a destiny? (370) In no way is he any of these things, but he thinks that to make himself feel more interesting. On his was home he knew he would see many friends and didn't want to be slowed down by conversation so he would have to be slick and slip away whenever he got tied up. It seems as though everyone was having friends over, he was offered many drinks. He swam half way home and he already had 4 or 5. ? He felt tired, clean, and pleased at the moment to be alone, pleased with everything.?(370) Along his journey he noticed some strange things going on, the Lindley's riding ring was overgrown with grass, and the Welchers have moved away. Neddy fails to remember them ever leaving. ?Was his memory failing him or had he so disciplined it in the repression of unpleasant facts that he damaged the sense of the truth.? (372) Further down along the trip he notices more and more things out of the ordinary, thing he doesn't remember. Mrs. Hakbran said, ?we've been terribly sorry about all your misfortunes? (374) She spoke of him selling the house and his troubled children. He did not understand,?was he losing his memory or was his gift for concealing painful facts let him forget he had sold the house or that his children are in trouble (374) After running into his old mistress and a very rude Grace Biswanger, Neddy finally returned home. He noticed all the lights were out. The garage was locked and the door handle was rusty. He banged on the door but there was no answer, he looked in the window and the place was empty. He should have seen it coming but he obviously didn't catch on . It seems as though that he had hid the unpleasant realities of life from his mind that he had forgotten the last few years of his life.
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