Caribbean Sociology Essay

OVERVIEW Every discourse has a context. Every discourse has a motive. The Sociology that developed in 19th century France was a response to the social crisis that was experienced there at that time. The Sociology that developed in 19th century France had a context. The man who is considered to be the founding father of Sociology, Auguste Comte was convinced that a science of society was possible and would be capable of reconstructing French society. The major problematic of France in the 19th century was the need to reconstruct French society. Thus, the motive of 19th century European Sociology was to develop principles that would guide the reconstruction of France. It is extremely important to recognize that Auguste Comte was motivated by the need to make a contribution to the development of his society. As sociologists of the Caribbean, we cannot overlook this critical component of sociological discourse. Sociologists of the Caribbean must focus on making a contribution to the upliftment of the people of the Caribbean. In order to do this, we must identify the major problematic of the region i.e. the context upon which a genuine sociology of the Caribbean is built. Caribbean Sociologists can make a positive contribution to the development of the region. However, in order to this, they must adopt a highly critical perspective. We cannot continue to engage in what Holmes and Crossley (2004) refer to as the â€Å"uncritical, intercultural transfer of knowledge and models of development†. While sociological models of the Caribbean (plural, creole, plantation society theses) focus on the outer-structural features of the Caribbean reality, it is important to appreciate that Caribbean society is  reflected in a powerful way in the consciousness of Caribbean people. The peculiarity and complexity of the reality that is the Caribbean lies in the fact that making sense of the Caribbean is not simply about unravelling the denouement of social structure; moreso, it is about a peculiar and complex experience. The Caribbean experience is about human beings struggling to find a sense of place. This comes out powerfully in the work of Derek Walcott. I n the poem â€Å"A Far Cry From Africa†, Walcott writes: â€Å"I who am poisoned with the blood of both, where shall I turn divided to the vein? I who have cursed the drunken officer of British rule, how choose I between this Africa and the English tongue I love? I betray them both or give back what they give? How can I face such slaughter and be cool? How can I turn from Africa and live?† Derek Walcott’s work must be seen as a response to his experience of the Caribbean and as such must be regarded as sociological. Sociology is a response to social conditions. It does not have to be a science. It has to be true. We need to examine the Caribbean reality through pure lenses. The Caribbean region is an invaded space – a space invaded by capitalism. The notion invaded suggests that there is a fundamental difference between a genuine capitalist state and one that has been invaded. The Caribbean is yet to enjoy the benefits of capitalism as derived by real capitalist states such as the United States of America and Great Britain. It is safe to contend that the Caribbean is not a real capitalist space. The Caribbean is an end product of capitalism Mark Figueroa (2007) argued that the enigma of the Caribbean lies in the fact that the region has always been associated with capitalism. How then can we describe that space that has always been associated with capitalism? Related to the notion of invaded space is the notion of distorted space. A distorted social space refers to that which is characterised by multiple distortions and contradictions. The idea of distorted space has significant implications for the human beings that inhabit that space. Do we expect that the human beings of a distorted social space to have a healthy consciousness? Caribbean society was born out of oppression. Slavery was an oppressive  institution and therefore had a destructive effect on the human being. Slavery did not serve to humanise. Slavery dehumanised. We must come to terms with this fact – slavery had a dehumanising effect on Caribbean people. The question is: what have we done to rehumanise Caribbean people? Our issue in the Caribbean is to reconstruct the human being whose social and psychological orientation has been built on the legacy of an oppressive and dehumanizing system. The notions plural society, plantation society and creole society underscore the preoccupation of Caribbean social scientists with the structure of society. What we need to be concerned about is not simply the structure of Caribbean society but rather the state of the human being in the Caribbean. We should have developed perspectives on how to reconstruct the human being in the Caribbean. In so doing we would have been true to our context. In so doing, we would have contributed immensely to the progress of the region. It was Professor Hilary Beckles (2004) who said that the situation in the Caribbean is grave. He went on to say that we have not had economic growth in the region for twenty years. He therefore asked a very serious question: â€Å"What are we to make of our history?† I ask, what is the nature of the Caribbean development problem? THE INNER INNERNNER-DYNAMICS OF THE CARIBBEAN DEVELOPMENT PROBLEM The development problem of the Caribbean extends beyond the parameters of Economics. It emerges from a peculiar set of historico-psychological conditions. Non-economic factors therefore represent major components of the Caribbean development equation. Don Marshall’s (1998) examination of the West-Indian development experience illustrates the critical role of non-economic factors. Marshall argues that the key economic players –the planters, the merchants and the royalists had no real stake in the transformation of the region. It was not in the interest of these key players to transform the local economy. Rather, it was in the expansion of  the commercial sphere of the colonial economy that the planter-merchant elite could reproduce and entrench itself. The behaviour of the plantermerchant elite in West-Indian society is no doubt peculiar. It portrays the planter-merchant elite as a class motivated not solely by the need for capital accumulation but rather by the need to preserve its position of dominance. This paper contends that people of distorted social spaces do act in opposition to themselves. We now examine the link between capitalism and a poverty of consciousness. I refer to a study I conducted in 1998. The title – Dependency in a Banana Producing community in rural St. Lucia: A micro-level Sociological Investigation. The main aim of the study was to unmask the meanings that banana farmers attached to banana farming. CAPITALISM AND CONSCIOUSNESS Introduction The Shift from Sugar to Bananas in St.lucia  Caribbean societies are very unfortunate in the sense that they do not ‘own their spaces’. While capitalism developed naturally in Europe, capitalism invaded our space at a time when we were not ready for it. Invasions such as these do not facilitate the natural progression of the consciousness of a people. The introduction of the banana industry into the St. Lucian economy in the early 1950’s represented a significant historical moment. It was the first successful cash crop since slavery. Once again, the space that we refer to as the Caribbean was invaded by capitalist interests. It was the post-second world war period when Britain had lost its hegemony of the world. Consequently, it became more expensive for Britain to import fruit from America. Britain then encouraged its colonies to produce bananas for the British market. At the time of the introduction of the banana industry, St. Lucia had a vibrant peasantry whose efforts resulted in a relatively diversified agricultural sector. Casimir and Acosta (1980) note:  mono-production was not as acute in St.Lucia as in the other West-Indian islands. The country enjoyed a comfortable position as far as the production  of food was concerned.  The radical shift from sugar to bananas that occurred in the late 1950’s was possible through the existence of a vibrant peasantry. Elsie Le Franc (1980) noted St. Lucia’s uniqueness in that it was the only Caribbean island to have switched completely from one monocrop to another. In 1951, sugar represented 47% of the total value of St.Lucia’s exports, ten years later however, sugar represented a meager 1.3% of total exports. Plantation development in St.Lucia was relatively poor due to the instability created by the fourteen wars between France and Britain for its possession. As a result, land was available for the ex-slaves to squat upon rather than work for low wages. The planters were therefore forced to adopt the metayage system that allowed them to reap the benefits of labour without paying wages. Through the metayage system, peasants worked a plot of land, paying rent in the form of produce. This opportunity allowed the peasant class to develop a sort of independent spirit from the early stages of emancipation. Apart from being suitable to the poor economic situation of the planter class, the system of metayage was also suited to the orientation of the rural population. Peter Adrien (1990) notes the strong sentimental attachment to the land and the practice of communal ownership. By the late 1950’s peasant production had replaced plantation production in St. Lucia. It was therefore the rise of the peasant class that enabled the radical shift from sugar to bananas in St. Lucia. At that crucial point in St.Lucia’s history when a vibrant peasantry had overthrown the planter class, a banana industry invaded the possibility of the emergence of an autonomous peasant class that could have evolved into a true capitalist class. The invasion of the banana industry disturbed the movement towards the establishment of a diversified agricultural sector in St.lucia. Consciousness and the Banana Experience It was discovered that the banana farmers under study attached a very special sort of significance to money. For them, money was not simply about the ability to satisfy  material needs and wants. Rather, money performed a vital function within the  context of the ‘denuded self’. The latter was confirmed by the fact that these banana farmers relied on external stimulants such as alcohol and marijuana. In fact, alcohol was the best selling commodity of the community. The research also revealed that the banana farmers under study saw themselves as neglected by society, they did not feel part of the society. They said to me that the general feeling in the society was that Castries, the capital was St. Lucia. They felt alienated particularly with regard to the language. The formal language in St. Lucia was English while the language of the peasant was creole. The idea that farmers would do anything for money was extremely pervasive and is linked to the idea of the ‘denuded self’. This craving for money seemed to be  associated with isolation and neglect, as money helped to bridge the gap between the conditions of their existence and those to which they aspired. There was also a kind of nakedness about the banana farmer that needed to be clothed as banana farming was perceived to be a low-status activity. As a low status activity, banana farming was regarded not for its own worth but rather for the money that was associated with it. It was therefore not difficult to predict that the collapse of the banana industry would lead to the direct movement of the young farmers in particular into the illegal drug business. In addition, a significant proportion migrated to neighbouring Martinique where they felt at home as far as language was concerned. It was concluded that while the farmers were earning a steady income and while we celebrated the importance of the banana industry to the economy using proclamations such as â€Å"the banana industry is the bedrock/mainstay of the society†, banana farming created among the farmers a false sense of selfhood, one based on money/materialism. Their notion of self was based on  their ability to possess material things; their notion of self revolved around money. It cannot be said that this is linked in any direct way to an upliftment of consciousness. It is unfortunate that the development discourse of the Caribbean does not adequately deal with the component of consciousness. Development has to do with the evolution of consciousness in the positive direction. When genuine development takes place in a society, it results in the upliftment of the consciousness of the people of that society. As stated earlier, the Caribbean region is characterized by a poverty of consciousness. What form then should Caribbean sociology take? The work of the sociologist of the Caribbean must be linked to the major problematic of the Caribbean. Caribbean sociology must be fundamentally different from other sociology. Caribbean sociology must be about raising the consciousness of Caribbean people. SOCIOSOCIO-POETRY As a Sociologist of the Caribbean, I have identified a context and a motive for Caribbean sociology. The context is what I refer to as a poverty of consciousness. The motive therefore is to raise the consciousness of Caribbean people. My response so far has been the development of a new field – what I refer to as Socio-Poetry. Socio-Poetry is much more than poetry that is stimulated by sociological issues – the issues of poverty, crime, domestic violence, HIV/ AIDS, dysfunctional social institutions, unemployment and so on. Socio-Poetry is also about re-defining the boundaries of research and knowledge-making arguing for the greater use of imagination in capturing the complex and peculiar contours of the Caribbean. Socio-Poetry emerges from the conviction that the complexity and peculiarity of Caribbean society cannot be captured in its entirety by scientific methodology. Socio-Poetry offers a critical perspective. With regard to a critical perspective, in looking at â€Å"Research Development Initiatives in St. Lucia†, Holmes and Crossley (2004) argue that the development agenda in small states such as those of the Caribbean lacks the critical dimension. Holmes and Crossley therefore make a case for forms of knowledge such as music, dance and art that are in harmony with the socio-cultural reality i.e. knowledge that is sensitive to the meanings, values and processes underlying events and actions. In addition, Dr. Bhoendradat Tewarie laments  the lack of attention paid to critical thinking in the Caribbean. Speaking of the extent to which critical thinking is being practiced at the University of the West-Indies, Dr. Tewarie contends: †¦.I suspect it’s not as widespread as it needs to be and perhaps we are not as persistent at it as we should be given the current environment. Dr. Tewarie also argues that by writing about our own situation in the region, we will develop perspectives and insights about ourselves to share with others in the rest of the world.  Socio-Poetry is a step in that direction. Socio-Poetry is an alternative form of knowledge that represents the blend of sociological analysis and imaginative insight. Socio-Poetry is about writing about the Caribbean in an interesting way in order to reach a wider audience. To date, I have published two works of Socio-Poetry. My first work was called ‘SEEDS’ – that was a response to the crisis of identity of the Caribbean. ‘SEEDS’, was meant for adolescents and it was also aimed at portraying the role of the arts in human development. The Harvest is about consciousness-raising. It is about writing about the  Caribbean in interesting ways so as to stimulate dialogue, debate and further critical analysis . Please allow me to expose you to a socio-poetic portrait of the Caribbean from â€Å"The Harvest†: LICKS Five women at the street corner licking ice-cream, strawberry flavour. Five licking women clutching cones in the sun. Tongues racing against the disappearing hills. Licks for banana, licks for cane-sugar. And then the hands, the hands that served tongues, fall below the waists defeated, leaving five licking women in anger, searching for sweetness on cracked lips. Tongues never win. They’re trapped by teeth that delight in tasteless carriers of cream. Licks for banana, licks for cane-sugar. Five licking women stranded at the street corner. They’ve lost the way to the river, the sun burns. More ice-cream on a strawberry streetcorner. Licks for banana, licks for cane-sugar. The poem ‘LICK S’, examines the situation of the Caribbean in the global economy. It highlights the way in which we reinforce our status of dependency by being the tongues of the world, ready to ‘lick’ foreign produced goods at the expense of our own development. Essentially, the poem speaks to the notion that we are both the ‘lickers’ of the world as well as  those who get ‘licks’. Dependency is a fundamental fact of life in the Caribbean and we cannot wait till students get to the university level to expose them to it. Therefore, while, we may not be able to teach the work of Lloyd Best and that of Andre Gunder Frank to Secondary school students we can expose them to LICKS paying great attention to its theme. In so doing, we would be raising the consciousness of our secondary level students on the dependency status of the Caribbean. It is extremely important to expose students of  that age group to these themes as they are integral to who we are and as many of these students will not move on to university.  Through socio-poetry, a sociologist of the Caribbean is not merely focusing on teaching at the University level but is developing ways of taking her analyses of Caribbean society to the lower levels of the education system. The motive is to raise the consciousness of Caribbean people. A sociology of the Caribbean must be a practical project, one with a specific, practical purpose; one that is linked directly to the major problematic of the Caribbean. BIBLIOGRAPHY Adrien, Peter. 1990. Capitalism, Metayage and Development: A shifting shifting Pattern of Development in Dennery, St. Lucia, 18401840-1959. 1959. Masters Thesis, University of the WestWestIndies, Consortium graduate School of Social Sciences, Jamaica. Beckford, George. 1967. The WestWest-Indian Banana Industry. Industry. Jamaica: Institute of Social and Economic Research. Casimir. J and Y. Acosta. 1982 . Social Structural changes in St. Lucia. Holmes Keith and Michael Crossley (2004). â€Å"Whose Knowledge, Whose Values? The Contribution of Local Knowledge to Education Policy Processes: A Case Study of Research Development Initiatives in the Small State of St. Lucia. Lewis, Arthur. 1993. The Evolution of the Peasantry in the British WestWest-Indies. London Tewarie, Bhoendradat (2004), â€Å"Critical Thinking†. St. Augustine News, October 2003 – March 2004:10. 2004:10. Walcott, Derek. Collected Poems. Faber and Faber, London. 1996. Walcott, Derek. Omeros. Farar Straus Giroux, New York. 1991.

Family Life During Civil War Essay

As a pivotal point in our nation’s history, the civil war holds a special fascination in the land and minds of the American people. It was a war entirely fought by Americans, often dividing families and even brothers against brothers. The American civil war was unforgettable. It was fought between the United States of America and the Southern slave states of the nearly formed confederate state of America under Jefferson Davis. The Civil War made really a tragic long lasting effect on a family unit of that period. During Civil War, families on both sides of the war had to bear a pain of personal loss. Husbands and fathers and sons died not in hundreds but in thousands of numbers in both the North and South and many of them returned home either handicapped or wounded manner. So many men not only injured physically but due to their wartime experiences, they had suffered more emotionally also. This effected their already burdened struggling families more. This way, the families ha d suffered with physical and psychological pain a lot. Also the families were divided during Civil war. The only bread winner of any family – may be a father or husband or an elder son had to go far off the home. So in those families, especially middle class, wives and mothers had to work in the home and also out of the home. They were the only to take care about every aspects of the family including children. And for this they were not much trained. This situation for city women was much more difficult (.netplaces.com). The painting from the article of war sprits at home by Lily Martin Spencer shows that she herself is sitting in the kitchen with her children and a servant. Lacking an adult male figure, the painting reflects the absence of men in the home during this period in American history. The painting from the article of war sprits at home by Lily Martin Spencer shows that she herself is sitting in the kitchen with her children and a servant. Lacking an adult male figure, the painting reflects the absence of men in the home during this period in American history. Northern families lost a great many loved ones over the course of war and experienced their share of problems and grief, but southern families suffered far more. Many southern towns and cities were destroyed and the impact on the confederate civilian population was enormous in all eras (netplace.com). Most people and families in the south led the pastoral life, organized around agricultural activities. Many people in south had no slaves or very few, so all the man does physical labor. Due to war, families lost their able-bodied man, which had changed the condition of family that women had to do all the work in the house and farms to keep farms functioning with the other works such as cleaning, making and fixing cloths, and raising the children (civilwar.org). As war went on, people also started suffering from hunger. With confederate troops, to feed and burning all the remaining food, combined with the lack of available rail transportation which was being use by war efforts. They also suffered from the lack of goods as all the industries and factories were busy preparing the goods for civil war. As many men and sons were forced to leave their house they were not able to concentrate in the war. Handwritten letters were the main form of communication between soldiers and their relatives during civil war. Soldiers became desperate to hear from their families and for news from home. They even gladly read each other’s letters just to hear about familiar places and everyday situations; anything to take their mind off the war and their struggles. Robert T. Tallman, wrote to William Brown, with an interesting suggestion as a possible means to encourage more communication (ozarkscivilwar.org). â€Å"I have not had a letter for two weeks what is our folks doing. tell them I am dead and maybe they w ill send for my bounty and wages, and I will hear from them that way if no other.†( Robert T. Tallman letter to William Brown – February 11, 1865). Civil war had the same impact on northern families. White families in Virginia first confronted the war’s impact with the enlistments of their male kin. To provide food and protect families, men were pulled away from their loved ones to serve in the confederate army. As one Virginia solider put his duty in the war encompassed â€Å"the defense of our country, our liberty and the protection of our parent, wives, children, and all that is dear to a man† (encylopediavirginia.org). 50 percent of the male enlisted from Virginia tried to help both families and the confederacy. But it was of no use. Wives, daughters, sisters, and other female kin assumed much of the work normally pursued by men- managing plantation, harvesting crops, running business. This pressure took toll on women. â€Å"We felt like clinging to Walter and holding him back†, wrote one Virginia woman in reaction to a family member’s enlistment. â€Å"I was sick of war, sick of the butchery, th e anguish† (encylopediavirginia.org). Virginia Civilians After a Battle Often soldiers tries to maintain their role in family through home letters, but their correspondence proved an imperfect surrogate when the mail, disrupted by war, was slow in coming. Some women also tried to bring their men home by filing petition with the confederate secretary of war for a man’s exemption, or by urging a soldier to desert the army, which were often unsuccessful and so the women has to wait for her man until the war end or sometimes she never gets to see him. These lines from the letter were included in the Civil War diary of Samuel Bennett, a Daviess County native who fought for the Union Army. In it, Bennett’s mother expresses her worries about his welfare. â€Å"Wilson I dreamed last night that you had come home you may be sure that I was sorry when I waked and found it was a dere dream Wilson the crop is in tolerable good order you father commensed mowing yesterday and Amas thought he could mow and your father concluded that he might to get it he does very well Wilson we will get your janes today and if you want a pair of everyday pants I want you to let me know and I will make them and bring them if we get to come and if not I will send them I hope we will get to come yet I must bring my broken lines to a close by saing I hope that it will not bee long till we see each others face Write as soon as this comes to hand I remain your devoted and loving mother untill death†(ket.org). Political divisions sometimes compounded the separation experienced by families. Regions with high unionist concentrations, witnessed the division of house members against each other-pitting father against son, husband against wife, and sometimes brother against brother. John fee wrote in his autobiography that â€Å"The next morning just as I was about starting back to my home, my father said to me, â€Å"Julett is here on my premises, and I will sell her before sundown if I can.† I turned to him and said, â€Å"Father, I am now that woman’s only guardian†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. yet if you sell that woman, I will prosecute you for so doing, as sure as you are a man.†(ket.org) Civil war had made a enormous effect on the family life. Many lost their loved ones and very few got their loved ones back. Thus the civil war era was very hard for every women, men, and child. To claim that the Civil War was unlike any war before or since is an argument this overlooks many of the continuities of time displayed in a history of warfare. Certainly it can be claimed to be the first type of war in several of its features, but entirely different isolates it from this history and leaves out very important aspects of it. Citation * â€Å"The American Civil War.† 123helpme.com. N.p., n.d. Web. 2 Feb. 2013. . * Civil War Trust. â€Å"Civil War Lesson Plans: Southern Life during Civil War.† Civilwar.org. N.p., n.d. Web. 2 Feb. 2013. . * Stoddard, Brooke C., and Daniel P. Murphy. â€Å"Family Life during Civil War.† Netplaces.com. N.p., n.d. Web. 2 Feb. 2013. . * Slipp, Naomi, ed. â€Å"Unpacking Feminist Content in Lilly Martin Spencer’s â€Å"War Spirit at Home†.† WordPress.com. N.p., 17 Dec. 2009. Web. 2 Feb. 2013. . * â€Å"Women and Children at Home.† Ket.org. N.p., n.d. Web. 2 Feb. 2013. . * STATE HISTORICAL SOCIETY of MISSOURI RESEARCH CENTER – ROLLA, ed. â€Å"Tallaman- Brown Family Papers.† Ozarkscivilwar.org. N.p., n.d. Web. 2 Feb. 2013. . * â€Å"Impact of the Civil War on the Tennessee Homefront.† Liberary.mtsu.edu. N.p., n.d. Web. 2 Feb. 2013. . * Taylor, Amy Murrell. â€Å"Family Life During the Civil War.† Encylopedia Virginia. Ed. Brendan Wolfe. 2 February 2013 Virginia Foundation Humanities 6 feb 2012

Comitatus & Chivalry

Comitatus and Chivalry are two concepts that resounded all throughout the Medieval Ages. However, while the two are closely related, there is a clear difference between them. Between the two, Chivalry is perhaps more recognized, but not necessarily more widely-practiced. Bennett in his book, Dictionary of Ancient & Medieval Warfare, traces the origin of Comitatus to reign of Emperor Diocletian where Germanic and Roman commanders were assigned a comitatus, soldiers who held â€Å"direct allegiance to their individual commander, rather than to the army as a whole.(2001, 81)The term later on evolved to describe the dynamics that exists between a warrior and his Lord. Comitatus holds that while both are still in the battlefield, actively fighting, neither lord nor warrior can leave the scene of battle for any reason. Both entered the battle, and both should leave at the same time. This may be where the â€Å"leave no man behind† phrase comes from. This agreement that exists betwe en Germanic Lords and his subordinates is believed to have given rise to the feudal system, where the serfs owed loyalty to their feudal lord.Some scholars maintain that there is no break between the original comitatus of the Roman Empire and the vassals of the Middle Ages (Powicke, 1949, 92) Chivalry describes the virtues practiced by the knights of the Middle Ages. It is hard to place a specific definition to chivalry, but it is a moral and social code which advocated honor, courage, and respect. When we talk of chivalry, we conjure images of a knight in shining armor, ready and able to rescue us from our dire circumstances (Frantzen, 204, 1)Comitatus is a code that binds soldiers to their commanders, while chivalry is a code that binds men to the principles of honor and virtue, wherever they may be. While both concepts refer to relationships and values, comitatus is more about loyalty and courage in battle, while chivalry is more about loyalty and courage in all aspects of life. Chivalry presupposes comitatus, but comitatus does not necessarily mean chivalry.

Regulation of Commercial Banking Case Study Example | Topics and Well Written Essays - 2000 words

Regulation of Commercial Banking - Case Study Example The purpose of such banking regulations, the justification for having such regulations and the extent to which these regulations are implemented in banking customs across the world are studied in some detail. Bank regulations comprise of government regulations that sets out certain requirements and rules, restrictions and guidelines, that banks, of different countries are supposed to follow to maintain the integrity of the financial system. Bank Regulations in the US is not as closely knit as in other countries and the regulators could be Federal Reserve Board, or other state regulatory bodies. The banking regulations across the world are focused not just on safety and security but also on privacy of customers, disclosure issues, anti money laundering issues, anti terrorism issues, promotion of lending to lower income groups, and fraud prevention. Different cities tend to have their own financial regulation laws and these laws are in place to allow governments and banks to work closely in matters related to national security and financial needs. The Bank Secrecy Act or BSA requires financial institutions to assist government agencies to detect money laundering practices. Financial institutions tend to keep records of cash purchases and file reports of transactions above a certain amount. These institutions are required to report suspicious activities of money laundering, fraud, privacy intrusion and tax evasion as well as other criminal activities to the government and appropriate authorities. Financial institutions are also required to invest in communities and a file must be maintained on the support provided to communities. Financial institutions are required to disclose data about home purchases, home finance, home purchase and pre-approvals, home improvement, and refinance applications as well as multifamily dwellings in accordance with the Home Mortgage Disclosure act. Apart from this and the Community Reinvestment Act, there are Reserve Requirements for certain Institutions. The reserve requirements indicate the minimum reserve that banks must have so that this money as deposits could come to some use during severe recession. Barrios and Blanco (2003) analyses the extent to which banking firms set their rates of capital equity over assets and have developed two theoretical models that tend to demonstrate capital ratio for firms which are affected and not affected by capital regulation. Freixas and Santomero (2002) use the regulatory theory to analyze the theory of banking regulation and consider the justifications of financial intermediation to identify market failures that would make certain banking regulations necessary. The analysis of regulation tends to compare within the domains of banking and industrial organization and shows why banking regulations act as a safety net for banks and why and how it should be structured in a way that could make banking systems more efficient. In a study by Hendrickson and Nichols (2001) annual bank insured data were utilized from 1936 through 1989 to evaluate bank regulations and bank risks with cross country comparisons. A bank tends to operate in a

Nursing research class ethics Essay Example | Topics and Well Written Essays - 500 words

Nursing research class ethics - Essay Example I am also an open-minded person. But sometimes I do not recognize my biases. I am in a hurry to beat deadlines. Sometimes, I do not take enough time to gather enough information or do not follow the plan accordingly which results in a poor quality outcome of my critical thinking. But my strongest aspect is turning errors into learning opportunities. It is always a challenge for me to get better the next time when things go wrong. I often tell myself "Nobody's perfect". Failure to me is being mature enough to keep yourself stronger and wiser to change what is best. psychological states after an abortion under this principle is about dealing someone's state of mind with respect and protecting their confidentiality. It is about preserving life of an individual to the maximum extent possible. Since abortion is such a complex issue in our society, it is also about setting aside our biases or issues, focusing the experiences or feelings of the individual who had an abortion and extend help which will maximize benefits to the individual. Justice: Justice is all about the ethical considerations or risks versus benefits leadings to the question of justice. In some states in United States it is illegal to have abortion.

Why i take international business strategy for my undergraduate Essay

Why i take international business strategy for my undergraduate course, any relevant experience, skills and attributes and my long term goal - Essay Example The core purpose of taking this course is to equip myself with the required knowledge and skills of international business. The two important skills are management of diverse workforce (Barak, 2011) and adaptation of business with international laws and the regulations of respective country in which businesses are going to be operated. The knowledge about cross cultural issues is also important. My long term goal is to attain a professionally sound career in an international organisation having prestige in its target market. In order to prove myself capable of such organisation, I need to groom myself accordingly. I should have information about the policies of international organisations and their working styles. I should have an updated knowledge bank about the international trade laws, labour laws and integration practices. I should also have strong communication and interpersonal skills to survive effectively in the diverse challenging environment (Schermerhorn,

Week One Individual Assignment Essay Example | Topics and Well Written Essays - 750 words

Week One Individual Assignment - Essay Example the threats, the weaknesses the opportunities and the strengths. In diagnosing opportunities and threats, the manager should reflect on Michael Porter’s model for competitive forces in order to diagnose the competitive forces in the particular industry. These forces are very important since they can affect the business profit potential, growth rate or even survival. The business plan should assess these forces. These are the following: competitors, new entrants, customers, suppliers and substitute goods or services. Since the baby clothing store is a start-up business, the new entrants force is not of particular importance for this stage. From the competitors’ side the business owner should check the rivalry among competitors and more specifically should examine the number of firms there are in the particular industry, the rate of the industry growth and the level of fixed costs. The baby clothing store may face the danger of the customers’ bargaining power since the goods it provides are standard and undifferentiated i.e. the customers can find the same or similar ones to other shops and therefore they may force down the prices or buy more goods or services for the same price. A possible solution here would be to offer excellent customer service but this is going to be developed in strategies. The next step in planning is setting goals. The goals should be realistic, challenging but achievable and they can act as a benchmark so the manager can see if s/he meets his/her targets. The goal should be both strategic and financial. Then, the manager should develop and implement strategies. The strategies should be based on extensive market analysis, examination of opportunities and threats and contingency plans if things do not go as expected. From the three strategies i.e. market penetration, market development and product development strategy, it seems that the

Censorship in Television and Movies Research Paper

Censorship in Television and Movies - Research Paper Example Hollywood has been influenced by the censorship requirements since as early as 1930s. The Hays Code may be termed as one of the earliest attempts made by the president of Motion Picture Producers and Distributors of America (MPPDA) to bring a level of security, harmony and just expressionism within the field. Hays highlighted the issues which were or could impact the society negatively. Hays contributions were to hold back the nudity, sexuality, profanity, violence and the like factors which were eminent in the then media. The reputable position of Hays code pressurized the studios on accepting the codes and following them in order to stay in business. The studios also followed the code in order to avoid any boycotts against their studios which may have severe financial implications. To avoid any uncalled circumstances studios chose to follow the code requirements. During 1966 the social changes increased the censorship requirements at local and public level. The public responses led to the elimination of scenes which they found ethically, morally or socially harmful, boycotts against such movies or media content and refusal to show certain scenes. However, the censorship policies are somehow limiting the freedom of speech, expression and the freedom to take informed position due to lack of knowledge of the whole issue. Censorship limits the media content to show one side of the picture which is normally termed as the brighter side. Non-exposure to the social evils like sexuality issues, nudity and governmental and other corruption limits the thoughts and knowledge of the public regarding their own society which they have the power and ability to change (Bernstein 1999). One of the basic aims of censorship is to avoid the delicate matters like sexuality and sexual issues. People argue that sexuality and the related issues as exposed on the television and movies are having negative impact on our society. People are getting more and more conversant with sexuality and at an early age are sexually active due to media portrayal including the exposure in the movies and the television. However, it should be noted that knowing about an evil does not assure evil acts of the people. Knowing things help people in keeping themselves from such things and also educate them to combat situations where they may be harmed by them. Sexual education in the modern society is a crucial issue. People, and specially the younger generation, often risk their physical, social and mental wellbeing due to unawareness about unsafe sex and its consequences. The disease and the outcomes of sexual relationships which surround the lives of the individuals throughout their life span can be portrayed through movies and television content to increase awareness among the youth about the horrors of such acts. In response to the claims made in favor of censorship to avoid sexuality and related issues, it can be argued that media is used to educate people and increase their unde rstanding which helps in reducing issues like HIV, abortions, maternal deaths, illegal children, single parent children and so on (Semonche 2007). Censorship clearly breaches the freedom of press, speech and expressionism. Placing limitations on the film makers and television programs directly influence their exposure of the reality which would have been otherwise exposed. Media plays a vital role in directing the thoughts and viewpoints of the public towards a certain goal.

Debt Consolidation Essay Example | Topics and Well Written Essays - 1000 words

Debt Consolidation - Essay Example An agreement on collateral against the loan gives a lower interest rate for the loan, as the risk factor decreases. Naturally, if there's no collateral against the loan, lenders don't have any form of security for their money and they resort to charging a higher interest rate. So if the true purpose of debt consolidation must be achieved, it is advisable to keep an asset as collateral so the lenders can make a forced sale on non-payment of the loan and so that the borrower can receive the low interest rate he's looking for. This method has been proven successful when dealing with credit card debt, as credit cards often carry a much larger interest rate than even unsecured loans. In an interview, Kerri Cole talked about her practical experience in dealing with her debt problem. She went to Credit Consolidation Services and got her interest payments reduced on all 9 credit cards she owned; one of the card's interest rate fell from 27% to 9%. For a small monthly fee, she is saving over $600 a month since she started debt consolidation which makes a rough figure of $7200 saved each year. Though some companies tend to take advantage of these situations and indulge in predatory lending, the particular company Kerri talks about has been refreshingly fair and accommodating to her problem. Predatory lending is a term used for lenders who use deceptive methods to convince borrowers to agree to harsh and unfair loan terms, or the systematic violation of the terms by the lenders in such a way that it is very hard for the borrower to defend against it ('Predatory lending,' par.2). In recent reports, media has raised concerns over debt consolidation. They have pointed out that a large majority looks to reduce their interest rate by converting their unsecured loans into a secured loan. The problem arises at their choice of asset to secure the loan against. Most people tend to secure their loans against their home ('Debt consolidation,' par.13) which is a dangerous practice; putting at risk such a valuable asset would certainly not be the most advisable thing to do. The monthly payment does get lower, but the actual amount repaid over the years is often significantly greater in proportion due to the long period of loan. What people argue is that debt consolidation mostly cures the symptoms of the problem and doesn't hit at the root cause of the disease. To owe someone money is always very stressful. The stress is compounded when you owe money to not one, but quite a few lenders. Debt consolidation can provide means to develop a workable budget, and it would greatly reduce the stress level by bringing the number of lenders down to one. This would also be beneficial in the sense that one is less likely to forget a due payment of a single lender than attending to a large number of lenders, each with their own separate terms. Often it happens that because of a non-payment, you get further fines and charges on late payment; a debt of $500 could rise to $700 just because of an imposed fine. Debt consolidation will lessen that amount back to the principle amount (Selman, par.3). So, through debt consolidation we are looking at numerous advantages like no fines or monetary charges, reduced number of lenders, a lower interest rate and no warning calls. Also with your credit rating improving because of debt consolidation, if you are looking f or a new

To practice following the law of least intervention and develop the Essay

To practice following the law of least intervention and develop the habit of nipping potential misbehavior in the bud - Essay Example entails the introduction of an aversive stimulus, which more often than not inflicts physical or psychological harm on the victim, with the sole intention of deterring undesired behaviors. In light of this, it is possible for teachers to deter their students from engaging in disruptive behaviors. As outlined in the Module 4’s text, a hierarchy of intervention strategies exists for teachers to use to deter unwanted behaviors (COMP 4.22). Almost two years ago, I happened to be interning at an elementary school in the district, when I came across the most bizarre disruptive behavior from a student. Approximately ten minutes into the lesson, this young boy would start tapping his pencil on the desk rapidly. As time elapsed, the tapping got louder, which caused students seating near him to lose their concentration. At first, I wrote this behavior off because I simply assumed that it was the student’s way of internalizing taught concepts. It was only when students started complaining about the behavior, that I decided to intervene. Immediately the boy began tapping his pencil ten minutes into the lesson, I first ignored him for a minute. However, as the tapping got louder, I made eye contact with the student, and soon increased the physical proximity between the student and I. This did not seem to deter this bizarre behavior, and I could tell that the student was unaware of my intention. Therefore, I decided to touch his hand gently, an action, which forced him to spontaneously stop the behavior. Excited that I had achieved what I had set out to do, I walked away from the student. By the time I got to the front of the classroom, the tapping commenced. This prompted me to engage the student directly whereby, I deliberately asked him a question hoping that the destruction would pull his attention from the undesirable behavior, and in turn help me assess whether he had grasped the course content. He answered correctly, which made me aware that his behavior was

How effective is the legislature at scrutinising the executive in the Coursework

How effective is the legislature at scrutinising the executive in the Uk - Coursework Example This means that the absolute power lies within the parliament. Nonetheless, the reality of the matter is most of the power would appear to be exercised by the Government which is the Executive branch. In order to understand the distribution of power within the British constitution, it is fundamental to understand the doctrine of the separation of powers. This is a doctrine that can be traced back to the era of Aristotle. This doctrine claims that the power of the government or the state should be equally dispersed among three separately constituted institution . Government (Executive) the law making body (legislature) and the courts ( the courts). This prescriptive theory claims that the abovementioned bodies must be separate and and be subject to checks and balance so that no individual body can have the vast majority of the power or abuse of power. A renowned psychologist, John Locke addresses the need for an equitable distribution of power so that it may not be a great temptation to human frailty for those making the laws and those who have to execute them. If one institution is given much power, it is able to use its powers as it wishes and this can result to dictatorship thus leading to inequality and oppression. This is the type of governence that is being practiced in U.K. However, it can be critically percieved that the separation of powers is a mere ideology which can not be achieved in a realistic manner .First, a complete separation would lead to a legislative deadlock thus creating a communication barrier and lack of cooperation between the executive and the legislature. Regardless of the fact that the legislature has the power to pass, amend and repeal any law, there is a great deal of communication from the executive thus having an adverse effect on what the legislation has passed. This means that they have to work hand in hand in hand for the British constitution to show fairness and equity(GREAT BRITAIN 2007,pg. 56). It should follow the footste ps of the complete separation of power like the American constitution. WATTS asserts that this is a classical example of a democratic style of leadership (2007).There is a complete distribution between the the President (executive) congress( the legislature) which are being separately elected with two parties, Democrats and Republicans . This means that the the leader that is elected will be a Democratic leader in the executive position(President ) and Republic leader dominant in the congress. On the other hand, observing the British constitutional arrangement, one can witness a totally different scenario. The U.K constitution is marginally different in the sense that rather than having a complete separation there is utter dominance of one body or branch of government. Parliament in the the U.K. is made up of the House of Lords and the House of Commons. The executive in this case would be compared to the the President if U.S.A. So the main issue is how effective is the government to account for the house of Lord and Commons. JOHARI asserts In the UK, holding the Government to account is one the main functions that the parliament has (2002). The parliament has other responsibilities by force the government to justify bills, defend their actions , explain their motives and policies. This is only applicable before the elections., during the election the electorate holds the government t

George Washington Essay Example for Free

George Washington Essay George Washington faced many challenges during his presidency. Some of these challenges were difficulty of setting up a new government, domestic difficulties, and foreign affairs. He had a hard eight years of presidency but he mostly resolved all the problems. One of his challenges was setting up a new government. This was hard because people just revolted against their last form of government. They revolted against their last government because taxation was a major issue. Collecting federal taxes as a tricky issue. The whiskey rebellion was a rebellion over the tax on alcoholic beverages such as whiskey. Washington wanted to stop the rebellion by establishing power of the federal government to keep order and collect taxes. Another issue that relates to this is paying off war caused by most colonies. Another challenge was Domestic difficulties. Years of war had not whatsoever helped the US economy. Most of these people were facing very hard times. The Constitution did not receive accepted support. And the Colonies were used to dealing with their own affairs. The conflict between colonies rights and the Federal governments power was more legit and significant than ever. There was a lot of fear about a new Revolution which formed more circumscriptions on personal freedom than ever. Two political factions appeared even within Washington’s cabinet. One last issue was foreign affairs. There were potential problems with France and Great Britain on top of gaining respect from Europe for the beginning of a new government. Also, the British had not removed there soldiers from the northwest of the United States. They also supplied weapons and support to the Indians in their resistance to the settlers. Louisiana and Florida were controlled by the French and British along with all of the land west and south. Spain and Britain wanted to colonize North America and they made no effort to secretize it. George Washington had many challenges during his Presidency such as, difficulty of setting up a new government, domestic difficulties, and foreign affairs. Although this was hard George Washington managed to take care of it. George Washington clearly faced many challenges.

Understanding Workforce Diversity Through Human Resource Management Business Essay

Understanding Workforce Diversity Through Human Resource Management Business Essay   Workforce diversity leads to the diversification of business management. Managing and taking advantage of diversity has been recognized as an important factor in organizational enhancement (Brian, OLeary, Weathington, 2006, p.297). HRM includes the understanding of cultural diversity and makes full use of these diverse cultures to find new approach. The present challenges and opportunities organizations facing is how to correctly handle diversity. Motorola was chosen as the case in the part. As a multinational company, Motorola attaches great importance to HRM. The biggest challenge of HRM is diversity management. Some diversity procedures are designed to avoid litigation, while others focus on employee training for developing awareness of and sensitivity to discriminatory and prejudicial behaviors (Carolyn, Chavez and Judith, 2008, p.333). Managing diversity includes human resource planning, recruitment, training, employee relations, compensation and benefits, and career planni ng (in table 1). They are analyzed as following. Human resources strategic planning The appropriate employees Motorola need would significant change when business strategy changed, such as Motorola changed phones from analog to digital. Human resources departments should adjust the demand coping with this change and make new planning. Recruitment In recruitment, human resources department has a special sub-division. Some people take responsibly to search talents from various sources, some are responsible for recruiting on campus and some are focus on balance of staff, such as the balance of the male and the female in China. The ratio of the male and the female is almost equal in Motorola. There are 664 managers, and manageress is 23% of the total. The ratio plans to be rise to 40%. Training Specialized training institutions are provided by Motorola University. The training is not only to internal staff, but also to customers. Motorola put a lot of manpower, material and financial resources for Staff training every year and provides each employee 40 hours at least to accept work-related learning. Learning content includes job training, corporate culture training, professional skills training, management skills training, language training and overseas training. In training, there are also management and technical courses. Secondary school graduates could be managers. That means technical staff can engage in management as well as management staff being technology. Compensation Benefits Motorola has a very comprehensive welfare system, including fixed salary, variable salary, bonuses, insurance, and welfare. HR department make a competitive compensation and benefits system every year according to market research. The key for employers is to make diversity an asset within the organization. (Neil Reichenberg, 2001, p.8). Career planning Motorola provide development opportunities for staff, such as training, job planning. So staffs enable to constantly adapt the transformations in the new organizational structure. Staff development plans were formulated and implemented according to business development. Organizational structure is redesigned if the agency is reorganized, so are staff development plans. Others Motorola is focused on others of staff management. The information systems department is the special one to put human resources-related information online so that staff can search human resources policies, and personal information. HR department has their publication. Management staff meetings are organized every season and so on. All these promote corporate culture, and communication between staff. Advantages and disadvantages As a global enterprise, diversity management is reflected in the long-term planning and development as well as in ways adapting to the market, and reducing management cost. The advantages and disadvantages of diversity management in Motorola are as following: Advantages HR is not a control department, but a service one which meet the need of employees and operations in Motorola. All functions of human resources department are to satisfy two requirements: business needs and employee needs. Motorola has also emphasis on the partnership between employees and executives. The change is not change of concept, but a deeper innovation. This approach gives staff greater autonomy and democracy. On the other hand, it is the liberation of the managers thoughts. The relationship between employees and supervisors will be more harmonious with this concept. They are more mutual assistance and progress, which is the work and tasks diversity management commit to do. Attach importance to staff personal development HR departments often communicate with a staff to help him design career and life and establish the performance evaluation system with it. U.S. managers perceive diversity management as a means to better use talent and to increase creativity within organizations (Gilbert Ivancevich, 2000, p. 98). HR is no longer a harsh supervision, but a service and support department to meet their needs. Staffs initiative, enthusiasm and creativity are driven with Common interests and goals. Employee loyalty is greatly enhanced. Turnover rate is very low in Motorola. Emphasis on the assessment of training Training is important ¼Ã…’but Motorola has also established post-training evaluation system: examining the response of employees ¼Ã…’examining the mastery if contents, examining whether staff transfer the knowledge into corresponding ability and finally examining benefits that investment in training bring to the division and employees. Disadvantages Objective of diversity management is to improve social productivity and organizational efficiency. But cultural conflict could also be more and more evident with a higher level of diversity management. Managers from different cultural backgrounds could take different behaviors because of different values so that cultural conflict is there. In the internal management, different values, goals and norms of behavior lead to administrative costs increased and difficulty of coordination and even low efficiency of operation. In the external business, cultural conflict may be affect market competition. Tregaskis suggests that combining ideas must consider the conflict between the need both for conformity and for differentiation, and consider the diversity of institutional contexts influencing multinationals operations. (Gunter, Stahl Ingmar, 2006, p.19) Conclusion With the globalization, geographical mobility and changes in population structure, labor structure has great changes. A variety of labors result in managing diverse in organization and management. On the same time, diverse management also affects policy of human resource management, recruitment, education and training, welfare and compensation and performance evaluation and development. It will become a reality to strengthen workforce diversity management. Organizations should not only accommodate diversity, but also promote it, so as to develop competitive advantage. In the report, understanding and knowledge of managing diversity were stated. Advantages and disadvantages of diversity management in organization were discussed. Two big large organizations were chosen as the cases to analyze the steps of human resources management. The second organization was Motorola. Some aspects were discussed from human resource planning, recruitment, training, employee relations, compensation and benefits, and career planning. Finally advantages and disadvantages of Motorola were also analyzed. It is critical that g the multidimensionality of diversity was studied in organizations to build on diversitys strengths and address its weaknesses (Brian, OLeary, Weathington, 2006, p.289). Diversity management of both organizations showed that managing diversity an organization could treat employees fairly, respect them for their full development and make good use of employees ability and potential. Managing diversity improve an organizations profitability.

Performance Management and the Law

Performance Management and the Law Carlos M Garcia   Introduction: Within an organization there are many different ways to follow and obeyed employees regulations laws. These laws are governed by federal, state and judicial legislation, made to avoid lawsuits, discrimination, and to equalize bargaining power between employers and employees. According to (Smither, J. W., London, M., 2009), information would be required based on employees performance management to take further action either against or in favor of the individual. It is legally allowed to support supervisors/ managers and the organization in case of legal action from an employee. To approach these situations, the organization should follow certain steps to be fair to its employees and meet the U.S. federal regulations laws for employee personnel actions. To minimize the risk of employee-initiated litigation, employers must develop a checklist with the points necessary to ensure compliance with fair, consistent and legally sound performance evaluation systems. Such as, Inform employees in advance of performance evaluation standards. When hiring a new employee or adopting new standards, supervisors must update job descriptions and performance assessment forms, and copies should be given to all affected employees. Document all performance problems on a regular basis and on appropriate evaluation or gradual disciplinary action forms it should be very important for the records. An accurate format for conducting the evaluations allows the most complete and accurate recording of the information. Informality, on the other hand, can lead to discrimination claims. Federal and state laws prohibit discrimination in the workplace under Title VII of the Civil Rights Act (Miller, F., n.d.). Also, give employees meaningful feedback because a vague, generalized or subjective assessments can lead to litigation. For example, when bosses tolerate an employee with performance problems for months and then suddenly give him a negative assessment and dismiss him, the employee can claim that the action was arbitrary or discriminatory and may be able to show that he was not given an opportunity to improve. Therefore, it should be essential to train supervisors in evaluating employee performance and how to manage the companys assessment system. Every organizations policies and procedures must comply based on federal and state laws related to employees, which allows equal employment opportunity, sexual harassment, safety, and much more. It is the organizations responsibility to provide every employee the policies and procedures related to federal laws such as the standards of conduct, nondiscrimination, benefits, etc. At Comcast, every employee must have a policy pocket book with them at all the time, and every year they need to review the handbook and acknowledge it. The organization must maintain new and old employees informed about U.S. federal regulation equally to all employees. A performance evaluation based on invalid outcomes can lead to adverse impacts, such as, discrimination, involve personal issues, and other situations that can lead to legal actions. For the same reason, legally defensible performance evaluation system must be implemented. Therefore, evaluators must personally know employees performance. The system adverse impact it will always exist some way or another, but it could minimize by continuous system reviews to keep a positive performance appraisal and fairly to all employees equally. Based on (Smither, J. W., London, M., 2009), by including contextual performance as part of the job performance criteria will actually reduce adverse impact in selection since the predictors of contextual performance have little adverse impact (Smither, J. W., London, M., 2009), There are different methods to evaluate performance management within an organization. Since it is not an easy task to assess the performance management to all individuals using criteria of fairness and justice, and at the same time stimulating them (Gilliland, S. Langdon, J., 1998). Therefore, to ensure fairness in the performance process: The organization should develop a system where all employees meets the needs as customers, this way the evaluation will reflect how customers would rate them, if employees do not accept the performance appraisal outcomes the system will not meet the needs and it will result in a conflict (Gilliland, S. Langdon, J., 1998). The opportunity to evaluate managers and supervisors will give employee a sense of fairness. It will help to impove the organization on various different aspect, it will help to identify any issues within the workplace related to sexual harassment, discrimination, favoritism, etc. Value employees opinions and let them participate in situations where the individual can be valued for his/ her performance. Conclusion Therefore, in order to achieve the objectives proposed by the organizations, they must have a suitable staff to compete in the demanding business environment. Therefore, it is important to express that the performance evaluation plays a fundamental role in the companies since through it is possible to determine which is more competent personnel to carry out the activities inherent to the positions. It can be concluded that when considering the human resource as a decisive factor and an important asset, well-defined performance evaluation policies must be implemented to detect failures within organizations, in order to achieve favorable changes in their structure and performance, and maintain a relationship of justice and fairness with all workers. References Gilliland, S.S., Langdon, J.C. (1998). Creating performance management systems that  promote systems of fairness. Josey Bass, 209-243 Miller, F. (n.d.). Ethical discrimination in the workplace. Retrieved on March 22, 2017,  from http://smallbusiness.chron.com/ethical-discrimination-workplace-1408.html (Links to an external site.) Smither, J. W., London, M. (Eds.). (2009). Performance management: Putting research into  action (Vol. 21). John Wiley Sons.

Censorship of Lois Lowry’s The Giver Essay examples -- Lowry Giver Ess

Censorship of Lois Lowry’s The Giver Every year Kansas students in grades three through eight vote on their favorite of a list of literary works nominated for the William Allen White Award. This award, founded in 1952 honors "one of the state's most distinguished citizens" and journalists (Bogan). A selection committee comprised of representatives of several Kansas educational organizations such as the Department of Education and Association of Teachers of English pool nominations and eventually narrow them to a "master list" of about twenty books. Nominations exemplify "originality . . . vitality . . . and spirit" (Bogun). Once compiled, the master list is sent to schools around the state. At the end of the school year, after students have had time to read the majority of the selections, they vote and select the winner. Despite the suggestion of the William Allen White committee that students need not read every nomination, the Meade Grade School system took the initiative to build a literary appreciation program by requiring students to read all such books. To vote, as prescribed by the White Committee, a student need only read two of the selections. For the Meade students this was also the case, but to have the opportunity to take the annual school-sponsored trip to the presentation of the award, it was necessary to read and pass a computerized test on all books of the Master List. In 1996, however, one selection proved to be one too many for Meade: The Giver. Controversy over the novel by Lois Lowry began early in the school year when a couple parents of fifth grade students approached the librarian and suggested removing The Giver from the list of required readings. With little dissent, the librarian agree... ... say what the extent of exposure to "mature" themes should be for grade school students? By constricting the breadth of education, especially exposure to controversial literature, the Mennonite community hindered student's ability to address and understand real world issues. I have no doubt that this confusion was present as Meade students attended the banquet for the 1996 William Allen White Award winner. The winner? Lois Lowry. Works Cited "Blasphemy." OED 2d ed 1989. 2 Feb. 2002. Bogan, M.E., and T. Summey. William Allen White Children's Book Award. 1 Feb. 2002. Cresswell, Tim. In Place/Out of Place Geography, Ideology, and Transgression. Minneapolis: U of Minnesota P, 1996. Lowry, Lois. The Giver. Boston: Houghton Mifflin Company, 1993. "Spirit." OED 2d ed 1989. 2 Feb. 2002. "Upper." OED 2d ed 1989. 2 Feb. 2002.

The Choosing Of A Landfill Site Essay -- essays research papers

The Choosing of a Landfill Site There is currently much debate on the desirability of landfilling particular wastes, the practicability of alternatives such as waste minimisation or pre- treatment, the extent of waste pre-treatment required, and of the most appropriate landfilling strategies for the final residues. This debate is likely to stimulate significant developments in landfilling methods during the next decade. Current and proposed landfill techniques are described in this information sheet. Types of landfill Landfill techniques are dependent upon both the type of waste and the landfill management strategy. A commonly used classification of landfills, according to waste type only, is described below, together with a classification according to landfill strategy. The EU Draft Landfill Directive recognises three main types of landfill: Hazardous waste landfill Municipal waste landfill Inert waste landfill Similar categories are used in many other parts of the world. In practice, these categories are not clear-cut. The Draft Directive recognises variants, such as mono-disposal - where only a single waste type (which may or may not be hazardous) is deposited - and joint-disposal - where municipal and hazardous wastes may be co-deposited in order to gain benefit from municipal waste decomposition processes. The landfilling of hazardous wastes is a contentious issue and one on which there is not international consensus. Further complications arise from the difficulty of classifying wastes accurately, particularly the distinction between 'hazardous'/'non-hazardous' and of ensuring that 'inert' wastes are genuinely inert. In practice, many wastes described as 'inert' undergo degradation reactions similar to those of municipal solid waste (MSW), albeit at lower rates, with consequent environmental risks from gas and leachate. Alternatively, landfills can be categorised according to their management strategy. Four distinct strategies have evolved for the management of landfills (Hjelmar et al, 1995), their selection being dependent upon attitudes, economic factors, and geographical location, as well as the nature of the wastes. They are Total containment; Containment and collection of leachate; Controlled contaminant release and Unrestricted contaminant release. A) Total containment All movement of water into or out of the landfill is prevented. Th... ...eatment, and the most appropriate methods, are site-specific. The timescale required for active leachate management is dependent on the rate at which pollutants are flushed from the landfill. With conventional low- permeability top covers and containment strategies, it is likely that the timescale will be several centuries, for wastes with a high pollution potential, such as MSW. There is currently a great deal of interest in shortening this period by high- rate recirculation and partial treatment. As yet, these accelerated flushing techniques have not been proven at full-scale. Until they are, or until waste minimisation and pre-treatment reduce the pollution potential of the wastes that are landfilled, the long time-scales for pollution control arising from current landfill techniques will remain. References: 1.Hjelmar O, Johannessen LM, Knox K & Ehrig HJ, Composition and management of leachate from landfills the EU. To be presented at 5th International Landfill Symposium, Sardinia, October 1995 [return to text] within 2.Dept of the Environment, A review of water balance methods and their application to landfill in the UK, UK Dept of the Environment Report No. CWM 031/91.

Nathaniel Hawthorne :: essays research papers

NATHANIEL HAWTHORNE: THE AUTHOR AND HIS TIMES It was a brash, bustling, energetic country in which Hawthorne grew up and carved out his writing career. The covered wagons were rolling West, with signs that bravely declared "California or bust!" The first passenger railroad opened, and the trains went huffing and puffing along at the (then) incredible speed of 20 miles an hour. Jackson was elected president, throwing the conservative statesmen out of office and ushering in the age of democracy and the common man. It was an age between wars, when America, having beaten England for the second time--in the War of 1812--was flexing its adolescent muscles. Hope was in the air, and also a feeling of impatience with the imported, second-hand, European way of doing things. "Down with the past" might have been the slogan of the time. Americans sensed a fresh, creative task at hand in the building of a new country. It was a task that called for strong backs, clear eyes, and open minds. There were experiments in living going on to match the experiments in politics and technology. Starry-eyed intellectuals gathered outside Boston to thrive on a vegetarian diet at Alcott's Fruitlands. Thoreau conducted his own private experiments in a life close to nature at Walden Pond. Horace Mann planned to change the world by changing education. Where was Hawthorne while all this excitement was going on? In his bedroom in Salem, reading a book. You get the distinct feeling about this man that, so far as the great adventures of his time were concerned, he simply wasn't paying attention. Hawthorne was gazing intelligently off in another direction. Most of his generation looked expectantly toward the future. Hawthorne kept his eyes on the past. He was an introvert, almost a recluse, this native son of

Euthanasia Essay

Thesis: Euthanasia, and a common form of euthanasia, assisted suicide, should be legal processes through which aterminally ill individual may voluntarily end his or her own life. Summary: As of 2009, assisted suicide was legal in only three states: Oregon, Washington, and Montana. Since itsinception in those states, assisted suicide has proven to be an effective, but rarely employed means of allowing a terminallyill person to end his or her life in a dignified manner. Though the United States federal government has opposed measures toenact federal legislation that would legalize euthanasia and assisted suicide, the time has come for the federal governmentand the remainder of the states to recognize that, inherent in the right to live freely is the right to decide when to humanelyend one’s life. Introduction To understand the debate surrounding euthanasia, one must first understand euthanasia and its related variations. Theterm euthanasia, taken from the Greek word for â€Å"easy death,† refers to the process by which a physician prescribes andadministers a fatal dose of drugs to a terminally ill individual in a controlled medical environment, thus causing their death ina quick and painless manner. Euthanasia is commonly referred to as physician-assisted suicide. Assisted suicide, a relatedform of euthanasia, describes the process by which a physician or pharmacist only prescribes the fatal drugs, leaving theterminally ill individual to ingest the drugs on their own, at a time of their choosing. As of 2009, physician-assisted suicidewas not legal in any state in America, while assisted suicide was legal in three states. The Federal Government & the Courts A quartet of United States Supreme Court cases (Washington v. Glucksberg, Vacco v. Quill, Gonzales v. Oregon, and Cruzanv. Director, Missouri Department of Health) have helped to shape the legal landscape in the debate over euthanasia and anindividual’s right to refuse medical treatment. In Glucksberg and Vacco, companion cases decided in 1997, the SupremeCourt ruled that states have the authority to prohibit assisted suicide and against the notion that the right to die isguaranteed in the Constitution. More recently, in the 2006 Gonzales case, the Court held in a 6-3 opinion that the UnitedStates attorney general could not enforce a drug law, the Controlled Substances Act, against physicians   and pharmacists as ameans of punishing them for prescribing fatal doses of drugs to terminally ill patients. Finally, in the Cruzan case, theSupreme Court upheld the right of competent persons to refuse medical treatment, but ruled that clear and convincingevidence must exist of that person’s desire to limit the life-saving measures to be performed on them. The practical impact of these rulings is that, because the federal government cannot prosecute physicians and pharmacistswho prescribe drugs to terminally ill patients, the debate over euthanasia and assisted suicide in the US has primarily takenplace on the state level. Furthermore, while individuals have the constitutional right to prevent physicians from taking life-saving measures in the event of their incapacitation, they must make clear their desire, usually through a living will or a donot resuscitate order. Success at the State Level In 1994, Oregon became the first state to pass an assisted suicide law. The Oregon Death with Dignity Act has served as amodel statute in other states’ attempts to pass assisted suicide legislation. The act has several important provisions that, readtogether, provide safeguards for the terminally ill, the physicians that diagnose their terminal illnesses, and the pharmaciststhat prescribe lethal drugs. The act requires first, that a patient be diagnosed by a physician as having a terminal illness thatwill end the patient’s life within six months. Then, upon the patient’s request, a physician or pharmacist that has no moral orprofessional objection to assisted suicide will prescribe a lethal dose of drugs that the patient can ingest at a time of theirchoosing. Notably, the act has several safeguards, among them a requirement that the patient’s initial request for aprescription be witnessed by two people; that a second physician concur in the initial diagnos is of a terminal illness givingthe patient no more than six months to live; a conclusion that the patient is of sound mind; and a waiting period underwhich the patient must wait fifteen days before making a second, and final, oral request for the lethal prescription. These rules and safeguards ensure that only those who are both terminally ill and of a sound mind are able to obtain a lethaldose of drugs after having made a voluntary and informed decision. Additionally, and importantly, the act does not requirethose physicians or pharmacists opposed to assisted suicide to participate in, sanction, or play any role in bringing about thedeath of a term  inally ill person. The Washington Initiative 1000, passed by voters in 2008, was based on the Oregon act and, consequently, wassubstantially similar in its provisions and safeguards. Most recently, in December, 2008, a Montana trial court judge ruled thatcompetent, terminally ill patients have the right to self-administer lethal doses of drugs prescribed by a physician, thoughthat decision has been appealed to the Montana Supreme Court. Because assisted suicide in Washington and Montana is relatively new, Oregon is the only state in which data concerning theuse of lethal drugs by the terminally ill has been compiled. In the eight-year period from 1998 to 2006, 455 lethalprescriptions were written for terminally ill individuals, and 292 of those individuals used that prescription to commit suicide. Analysis of this data indicates that only around thirty-five terminally ill individuals die each year in Oregon as a result of theassisted suicide law. This data further suggests that physicians are carefully screening applicants, issuing on average onlyfifty-seven prescriptions per year. Finally, it is also clear that applicants carefully weigh the decision to use the prescription,judging by the fact that 35 percent of prescriptions issued to terminally ill patients—who have satisfied the numerousrequirements under Oregon’s Death with Dignity Act—went unused. International Law Oregon, Washington, and Montana are not the only jurisdictions in the world in which forms of euthanasia are legal.Notably, assisted suicide, in some form, is legal in both Belgium and the Netherlands, the latter of which has also legalizedphysician assisted suicide. Additionally, Germany has no law legalizing assisted suicide, but has not traditionally penalizedthose who have helped to end the life of a terminally ill person. As researchers have noted, however, death and suicide havedifferent stigmas attached to them depending on, among other factors, where one lives and the culture in which one wasraised. Consequently, it is not surprising that assisted suicide has been legalized in certain parts of the world, while it remainsa crime elsewhere. In the United States, however, where an individual has always in been control of their mind, body, souland destiny, death and suicide do not have as negative a cultural connotation as they may have in other parts of the world. The Social, Et hical, Medical & Economic Reasons Assisted suicide places the individual in control of his or her future, allowing the individual to decide how, when, and wherethey die. While an issue of self-determination, there are practical concerns that face the dying. Often, a terminally ill personwatches their savings account plummet while his or her medical costs and insurance premiums—assuming they are fortunateenough to have medical insurance—skyrocket. If they do not have insurance, it is unlikely they are able to afford even the most basic medications to controltheir pain or reduce their symptoms. Though their disease is incurable, in the later stages of their illness, they often take up a hospital bed and medicalresources, as well as the time of doctors, nurses and other hospital staff—time and health care dollars that could be expended on a person who can successfullybe treated and released. Friends and relatives watch their loved one suffer without remedy, knowing that the illness is fatal, but unable to do anything besideswait. Assisted suicide provides a quick and painless death, in contrast to the expected months of suffering a terminally ill patient must endure under normalcircumstances. The decision to end life on their own terms saves precious medical resources, ensures that the patient’s family will not financially sufferunnecessarily as a result of the illness, and allows the patient, and their family and friends, to say goodbye on their own terms in a quick and painless way.Notably, these arguments apply with equal force to physician-assisted suicide, wherein a physician not only monitors the patient to be sure they remaincompetent, but also administers the drugs at a time of the patient’s choosing, thus helping to ensure that the patient’s death is quick and painless. Opposition to Euthanasia Opposition to euthanasia comes in part from religious and social organizations that generally oppose measures that result in the death of an individual. Suchfeelings are indeed understandable, and it is difficult to change a person’s moral convictions. These organizations are free to petition their elected officials andto champion their causes—that right is fundamental to a democratic system. They also must, however, recognize the decisions made through a democraticprocess, as those initiatives in Oregon and Washington, where the majority of voters approved assisted suicide. (It is worth noting that some of these sameorganizations support the imposition of the death penalty for certain crimes,  citing the biblical passage â€Å"an eye for an eye.† In other words, some of thesegroups support the death of an individual when society has deemed it acceptable, but not when the individual himself seeks to end his life.) Other opponents include some doctors and physic ians, who have, as a condition of their license to practice medicine or dispense prescription medication, takena Hippocratic Oath requiring that they do no harm to patients. Importantly, however, the assisted suicide laws that have passed in Washington and Oregon donot by any means require the participation of physicians or pharmacists. Consequently, those physicians or pharmacists with a moral, professional, or religiousopposition to assisted suicide need not participate in any way in the assisted suicide of a patient. The same holds true for physician-assisted suicide which, inthe countries where it is legal, is practiced voluntarily. Finally, some in the medical field express concern over whether the terminally ill are of sound mind whenconsenting to suicide. While this is a valid and serious concern, the laws passed in Oregon and Washington, requiring multiple examinations, medicallyconsistent diagnoses, a waiting period, and a conclusion that the patient is of sound mind, serve to dramatically lessen any possibility that an incompetentpatient could be prescribed a fatal dose of drugs. Choosing for Others, but not for Oneself The death penalty is an authorized form of punishment in the federal criminal justice system, and also exists in well over half of the states. Through participationin the jury system and by electing officials into office who are charged with enforcing the death penalty, citizens have a role in determining which individualsare eligible for the death penalty and, more fundamentally, whether the death penalty as a form of punishment should persist, or should be repealed. Similarly,the United States Supreme Court has ruled that pregnant women have the right to choose—in many circumstances—whether to terminate their pregnancy. These examples demonstrate the contradiction that exists in forty-seven of the United States, under which average citizens are capable of playing a vital role indeciding whether other individuals live or die. These same citizens, though, are not entrusted with the same authority to make that decision when it comes totheir own lives in the extreme case of an incurable, terminal illness. Such a contradiction cannot stand. To preserve the dignity of human life, it is imperativethat the remaining states and the federal government legalize   euthanasia, whether in the form of physician-assisted suicide or assisted suicide, to provide asafe and dignified way for terminally individuals to end their suffering. With the advent of drugs that can both prolong and terminate life, as well as medical technology that can keep patients technically alive even in comatose or vegetative states, many questions have been raised about the quality of life each person deserves and identifying the fine line that demarcates the end of life. In addition, in the United States—a country marked from its inception by the hallmarks of individuality and personal responsibility—citizens and lawmakers alike are wrestling with issues regarding the degree to which an individual or family member should be empowered to make personal, private decisions about whether to continue medical care or choose the time, place and manner of death. Activists on both sides of the euthanasia debate have lobbied lawmakers to enact legislation in support of their views. The right to die movement is gaining support as a humane alternative to a poor quality of life maintained solely through continuous medical intervention. U nderstanding the Discussion Euthanasia: The practice of ending a person’s life either through an intentional act or by withholding medical care. The action is performed without malice, but with the intention of alleviating suffering or ending the pain of a terminal illness or poor quality of life. Hospice: An alternative program of care for patients in the final stages of life, in which efforts are not designed to treat the patient’s underlying illness but rather to provide pain management, symptom control, and family support. Informed consent: A patient’s expression of knowledge and acceptance of the risks, benefits, and alternative treatment options of a medical procedure and subsequent permission to a physician to perform the procedure. Physician-assisted suicide: A procedure in which a physician deliberately and knowingly provides lethal drugs at the individual’s request for the purpose of self-administration. Right to die: A belief that individuals should have the authority to c hoose the time, place and manner of their death. Terminal illness: A medical condition that is so advanced that treatment options are no longer available. History Although modern medical advancements and increased patient autonomy have renewed public interest in the right to die, the practice of euthanasia has been in existence for centuries. Numerous Greek and Roman writings have revealed a belief that death, even if initiated by self or another person, was preferable to prolonged suffering. However, this belief was not universal. The Hippocratic Oath, which medical practitioners in the United States have traditionally recited or agreed to uphold as a basic tenet of their practice, is believed to have been penned about 400 BCE by the Greek physician Hippocrates, known as the â€Å"Father of Medicine.† The oath includes promises not to provide deadly medicine to any one if asked or even suggest such a course of action, and to never cause any patient harm. In the US, prohibitions against intentionally aiding in the death of another date back to the country’s formation. Early American statutes outlawed both suicide and assisted sui cide. In the early 1900s, a physician’s grim decision brought euthanasia to the forefront of public debate. On November 12, 1915, a badly deformed child was born to Anna Bollinger. Her doctor conferred with the hospital’s chief of staff, Dr. Harry J. Haiselden, who advised against performing surgery to save the child. Five days later, the baby girl died, and the case and Dr. Haiselden’s decision were widely debated. During the 1930s, widespread distress caused by the Great Depression and its accompanying economic turbulence led to a spike in suicide rates and discussions of euthanasia and a right to self-determination over end-of-life matters. Public opinion polls revealed a growing belief that euthanasia was acceptable under certain circumstances. While it seemed that public support for legalizing euthanasia was coalescing, World War II broke out and the world recoiled in horror as news of Nazi death camps and the calculated mass extermination of vulnerable members of society made international headlines. Such atrocities dampened support for any form of legalized assistance in initiating another’s death. For several decades, discussions of euthanasia simmered largely in the background. In 1976, the tragic case of twenty-one year old Karen Ann Quinlan once again moved the euthanasia debate to national headlines. After consuming alcohol and prescription drugs at a party, Quinlan lost consciousness and ceased breathing. Quinlan was rushed to the hospital, where doctors declared that she was in a â€Å"persistent  vegetative state,† with full recovery unlikely. Her adoptive parents fought a year-long legal battle for rights to make the final decision to remove her respirator, thereby likely ensuring the end of her life. Although the New Jersey Supreme Court ultimately ruled in favor of the Quinlan family, Karen continued breathing naturally after her respirator was removed for nearly a decade, until she finally succumbed to complications from pneumonia. In 1980, right to die advocate Derek Humphry formed the Hemlock Society, a grassroots organization that has worked to advance euthanasia legislation. In addition, growing consensus for patients’ rights, including the right to refuse medical care—and even life-sustaining care—refocused attention on the right to die m ovement. Over the next several decades, public support for autonomy in end of life decision making has increased, with several states enacting legislation that recognizes living wills, or a legal document in which a person expresses his or her wishes regarding life prolonging medical treatments, including the withdrawal or refusal of life-sustaining medical treatment. Euthanasia Today The history of euthanasia in the US has been marked by several significant cases. The Quinlan case, although decided by a state supreme court, led to the advent of formal ethics committees in hospitals, nursing homes and hospices that provide support in complying with a patient’s advanced health care directives, or written instructions to family members and health care professionals about end of life care. In 1990, the US Supreme Court first ruled on the right to die movement in Cruzan v. Director, Missouri Department of Health. A car accident left Nancy Cruzan permanently unconscious and her parents requested that her feeding tube be withdrawn. After years of continuous care, most of the costs for Cruzan’s hospitalization were being paid by the State of Missouri. Although a Missouri district court granted the Cruzan family’s request to remove the tube, the director of the Missouri Department of Health took the case on appeal to the Missouri Supreme Court, arguin g for clear proof of Nancy Cruzan’s end of life wishes. The case went before the US Supreme Court, which ruled that a competent person has a constitutionally protected right to refuse any medical treatment, although states have a right to insist on clear and convincing evidence as to a patient’s wishes. In this case, there

Decision Making – Cost Accounting

ratiocinations Involving ersatz Choices Structure 13. 1 Introduction Objectives 13. 2 Decision fashioning 13. 3 Types of woos 13. 4 Types of Choices Decisions 13. 5 Make or get Decisions 13. 6 entree / Discontinuance of a harvest-time spot 13. 7 distribute or member nevertheless 13. 8 flow or Shut d avouch 13. 9 Exploring New Markets 13. 10 Maintaining a desire aim of development 13. 11 thickset 13. 12 Terminal Questions 13. 13 outcomes to SAQs and TQs 13. 1 Introduction In the previous social building block we learnt about b atomic number 18(a) Costing.Marginal be is the ascertainment of borderline be and of the lay out on remuneration of flip-flops in passel by differentiating betwixt immovable follow and multivariate be. Marginal court is the cadence at all granted volume of output by which aggregate be atomic number 18 changed if the volume of output is change magnitude or decreased by one whole. Marginal constituteing is a rattling us eful barb for management because of its applications. It is utilise in providing aid to the management in vital termination- do some(prenominal) short term and large term. first derivative abstract is the bear upon of estimating the proceedss of substitute sues that a close maker may take.It is used devil for short term and commodious term terminations. Short term stopping points relates to location charge for the w ar, selecting a suitable crossing cockle, diversification of the yield etc while long term deals with capital budgeting stopping points. Objectives After studying this social unit, you should be able to Explain the travel take away in last fashioning process K outright mixed types of decision picks Analyze and interpret various decision choices 13. 2 Decision Making Decision devising is the process of evaluating deuce or more substitute(a)s leading to a last(a) choice cognise as option choice decisions.Decision fashioning is closely associated with mean for the future day and is enjoin towards a unique(predicate) objective or goal. Decision prototype contains the hailing decision-making steps or elements 1. appoint and define the hassle 2. Identify alternating(a) as executable solutions to the problem. 3. Eliminate secondarys that ar clearly non possible 4. mode come in germane(predicate) entropy ( be and benefits) associated with apiece feasible alternative 5. Identify monetary value and benefits as relevant or irrelevant and carry away irrelevant be and benefits from regard. . Identify to the fulfilment possible, non-financial return and disadvantage about each feasible alternative. 7. follow the relevant damage and benefits for each alternative 8. Select the alternative with the greatest overall benefits to make a decision 9. Implement or fill the decision 10. Evaluate the results of the decision do. 13. 3 Types of Costs A decision involves selecting among various choices . Non turn types of decisions ar crucial and fine to the firm as it involves huge investments and involve much uncertainty.Short term decision making is based on relevant data obtained from accounting information. Relevant Cost argon approach which would change as a result of the decision. Opportunity be argon mo internetary benefits foregone for not move the alternative draw. When a decision to follow one course of study of action is made, the hazard to pursue some another(prenominal)(a) course is foregone. Sunk be atomic number 18 historic toll that dejectionnot be retrieve in a given situation. These woo atomic number 18 irrelevant in decision making. avoidable cost atomic number 18 be that bottom be avoided in future as a result of coachial choice.It is overly k in a flashn as discretional be. These cost are relevant in decision making. Incremental / first derivative costs are costs that include variable costs and transmititional fixed costs re sulting from a quiticular decision. They are implemental in finding out the gainfulness of increased output and give a break in measure than the middling cost. Self appraisal Questions 1. Relevant Costs are costs which would _________as a result of the decision. 2. ___________ are historic cost that cannot be recovered in a given situation. 3.Opportunity costs are _________________for not pursuing the alternative course 4. ____________ is also known as discretionary cost. 13. 4 Types of Choices Decisions The application of incremental / first derivative costs and revenues for decision making is known as decision situations or types of choice decisions. Make or Buy decisions pickaxe of a suitable increase mix Effect of change in wrong Maintaining a desired level of profit Diversification of ingatherings Closing down or suspending activities Alternative course of action feature or Lease Retain or Replace Change or spot quo Export or Local gross cut- pose gros s revenue Expand or Contract bourgeon or Refuse instal tooshie surplus orders Select sales events territories denounce at split-up point or process further. 13. 5 Make or Buy Decisions Make or defile decisions nobble when a confederation with unused proceeds condenser consider the spare-time activity alternatives a) To vitiate certain raw materials or subassemblies from away(p) providers b) To use takeressable force to larn the points within the friendship. c) The quality and type of item which affects the return schedule d) The space required for the merchandiseion of item ) Any superman involved due to the location of yieldion facility f) Cost of acquiring special know how required for the item. instance 1 The Anchor Compevery Ltd start outs most of its electrical component office staffs in its own mark. The high society is at present considering the feasibility of acquire a fork from an after-school(prenominal)(a) supplier for Rs. 4. 5 per part. If this were through with(p), monthly costs would increase by Rs. 1,000 The part on a lower floor(a) consideration is industriousnessd in Department 1 along with numerous other split. On account of discontinuing the proceedsion of this part, Department 1 would bewilder somewhat reduced operating theaters.The average monthly usage cropion of this part is 20,000 units. The costs of producing this part on per unit basis are as follows. square Rs. 1. 80 task ( fractional-hour) 2. 40 stubborn overheads 0. 80 Total costs 5. 00 declaration pic The conjunction should last out the practice of producing the part in Department1. Illustration 2 first principle ltd plans utilize its idle cognitive content by making components move instead of buying them from suppliers.The following are the data in stock(predicate) for decision to make or buy building block cost accost strong 12. 5 sway Labour 8. 0 protean manufacturing overhead 5. 0 The company purchases the part at a unit cost of Rs. 30. The company has been operating at 75% of normal expertness. touch on manufacturing cost is 17 lakhs. The cost to manufacture 50000 units is Unit cost Total cost position material 12. 5 6,25,000 Direct toil 8. 0 4,00,000 uncertain manufacturing o/h 5. 0 2,50,000 Total incremental cost 25. 5 12,75,000 Cost to purchase part 30. 15,00,000 Net advantage in part intersection pointion 4. 5 2,25,000 Inference The gibe incremental cost by producing the part in-house is Rs. 25. 50 while the cost incurred on purchase of the part from suppliers is Rs. 30. 00. There is a clear advantage to the company to produce the part in-house. 13. 6 Addition or Discontinuance of a yield line or motion The decision to contribute or eliminate an unprofitable crossing is a special case of harvest profitability evaluation.When a firm is divided into multiple sales outlets, crossing lines, divisions, divisions it may have to evaluate their individual execut ion to decide whether or not to continue exploits of each of these segments. Illustration 3 The Hi-tech Manufacturing Company is presently evaluating two possible processes for the manufacture of a toy, and makes available to you the following information Particular Process A Process B Rs. Rs. inconsistent cost per unit 12 14 sales hurt per unit 20 20 Total fixed costs per socio-economic class 30,00,000 21,00,000 cogency (in units) 4,30,000 5,00,000 Anticipated sales (next course of instruction, in units) 4,00,000 4,00,000 You are required to designate ) Which process should be chosen? actualise your answer. ii) Would you change your answer as given above if you were informed that the capacities of the two processes are as follows A 6, 00,000 units B 5, 00,000 units? wherefore? Substantiate your answer. base Comparative favorableness Statement Particular Process A Process B Rs. Rs. (i) change hurt per unit 20 20 multivariate cot per unit 12 14 constitu ent per unit 8 6 Total annual ploughshare (as per judge sales) 32,00,000 24,00,000 Total fixed costs per year 30,00,000 21,00,000 Total Income 2,00,000 3,00,000 Process B may be chosen Total parting (if utilized to present capacity and sell) 34,40,000 30,00,000 less(prenominal) Fixed costs 30,00,000 21,00,000 Total Income 4,40,000 9,00,000 Process B may be chosen (ii) Total share (if capacity of A of 6,00,000 units and48,00,000 30,00,000 of B 5,00,000 units) little Fixed costs 30,00,000 21,00,000 Total Income 18,00,000 9,00,000 Process A may be chosen. Illustration 4 Addition of minute of arc shift Ulfa Ltd produces a iodine intersection in its plant. This harvest-time sells for Rs. coulomb per unit. The standard production cost per unit is as follows Raw materials (5 kgs Rs. 8 Rs. 40 Direct project (2 hours Rs. ) 10 inconsistent manufacturing overheads 10 Fixed manufacturing overheads 20 80 The plant is currently operating at full capacity of 1, 00,000 units per years on a single shift. This output is forgetful to meet the finded sales manager has estimated that the firm leave behind lose sales of 40,000 units next years if the capacity is not expanded Plant capacity could be doubled by adding a cooperate shift. This would require supererogatory out-of-pocket fixed manufacturing overhead costs of Rs. 10,00,000 annually. Also, a iniquity work charter premium equal to 25 per penny of the standard wage would have to be paid during the second shift.However, if annual production volume were 1,30,000 units or more, the company could take advantage of 2 per cent quantity discount on its raw material purchases. You are required to advise whether it would be profitable to add the second shift in order to obtain the sales volume of 40,000 units per year? etymon Decision depth psychology Particulars meshwork without expansion returns with expansion gross revenue revenue Rs. 1,00,00,000 Rs. 1,40,00,000 Less variable costs Raw materials (Rs 39. 0 x 1,40,000) 40,00,000 54,88,000 Direct aim 10,00,000 15,00,000 variable quantity manufacturing overhead 10,00,000 14,00,000 Contribution 40,00,000 56,12,000 Less fixed costs (Rs. 1,00,000 x 20) 20,00,000 30,00,000 Net Income 20,00,000 26,12,000 Yes, it would be profitable to add the second shift as it would increase profits by Rs. 6, 12,000.Illustration 5 arrogate a company is considering swing outping product B from its line because accounting statements shows that product B is being interchange at a loss. Product A B C Total sales revenue 50,000 7,500 12,500 70,000 Cost of sales D. Material 7,500 1,000 1,500 10,000 D.Labour 15,000 2,000 2,500 19,500 validating manufacturing cost (50% of 7,500 1,000 1,250 9,750 Direct labour) Total 30,000 4,000 5,250 39,250 realize margin On sales 20,000 3,500 7,250 30,750 Selling & Admn 12,500 4,500 4,000 21,000 Net income 7,500 (1,000) 3,250 9,750 Additional information a) milling machinery command overhead cost is made up of fixed cost of Rs. 5850 and variable cost of Rs. 3900. b) unsettled cost by products are A Rs 3000, B Rs 400 and C Rs 500 c) Fixed costs and get down result not be changed if product B is eliminated d) Variable securities industrying and administrative put downs are to the extent of Rs. 1 coulomb0 can be traced to the product A-Rs. 7,500 B- Rs. 1500 and C- Rs. 2000 e) Fixed change and admn expense are Rs. 10000 Solution picIf the sale of product B were discontinued, the marginal contribution would be lost and the net income would be reduced by Rs. 2,600. Assume that later discardping product B, the sales of product A increased by 10%. The total profit of the firm entrust not increase by this sales increase. Product A makes only a marginal contribution of 34% (17000/50000) gross revenue revenue of Product A 50000 100% Variable cost of Product A 33000 66% Marginal contribution of Product A 17000 34% On additional sa les of Rs. 5000 the marginal contribution would be Rs. 700 Sales revenue 10% of 50000 5000 Variable cost 66% 3300 Marginal contribution (34%) 1700 This contribution is less than Rs. 2,600 now being realized on the sales of product B. it would take additional sales of product A of approximately Rs. 7,647 to equal the marginal contribution of Rs. 2,600 mow being made by product B pic= Rs. 7,647 It is possible that dropping product B may result in reduction in some of the fixed costs. Products B now contributes Rs. 2,600 towards recovery of fixed costs and expenses. only when if the fixed costs and expenses can be reduced by more than this amount, it will be advisable to drop product B. 13. Sells or Process Further A firm is frequently faced with the problem of continuing with the existing policies or plans or change to refreshing ones. Such change could be in the form of selling a partially polished product (semi finished) or process further. While taking a decision about muc h(prenominal) matters, the management must keep in mind the long term consequence and the interest of the firm. Illustration 6 A firm sells semi finished product at Rs. 9 per unit. The cost to manufacture the semi finished product is Rs. 6. Further processing can be done at an additional cost of Rs. 3 per unit and the final product can be sold at Rs. 15 per unit. The firm can produce 10,000 units.The analysis is shown below Sell Process & Sell Sales revenue (10,000 units) Rs. 90,000 1,50,000 Less Manufacturing costs 60,000 90,000 Profit 30,000 60,000 There is a net advantage of Rs. 30,000 in processing the product further. The foodstuff value of the partially processed product (Rs. 90,000) is considered to be opportunity cost of further processing. The figure of net advantage of Rs. 30. 00 can be arrived at in the following manner also taxation from sale of final product (10,000 x 15) Rs. 1,20,000 Less Additional processing cost (10,000 x 3 ) 30,000 Revenues from sale of intercede product 90,000 1,20,000 Net advantage in further processing Rs. 30,000 13. 8 keep in line or Shutdown Various factors both external and internal affect the mental process of the firm. In such situations it becomes necessary for a firm to temporarily suspend or culmination the activities of a particular product, plane section or a unit as a whole.Illustration 7 A company operating below 50% of its capacity expects that the volume of sales will drop below the present level of 10,000 units per month. way is concerned that a further drop in sales volume will create a loss and has under consideration a recommendation that operation be suspended, until better merchandise conditions die hard and also a better selling equipment casualty. The present operation income statement is as follows Rs Rs Sales revenue (10,000 units Rs. 3. 00) 30,000 Less Variable costs Rs. 2. 0 per unit 20. 000 Fixed costs 10,000 Net Income 0 declare oneself the management at what point should the operation be suspended. The fixed cost corpse only Rs 4000 if operation is shutdown. The following income statements have been prepared for sales at different capacities pic It would appear that shutdown is desirable when the sale volume drops below 6,000 units per month, the point at which operating losses exceed the shutdown cost. 13. 9 Exploring New MarketsDecisions regarding entering young markets whether within the country or other the country should be interpreted after(prenominal) considering the following factors Whether the firm has surplus capacity to meet the new demand? What charge is being offered by the new market? Whether the sale of goods in the new market will affect the present market for the goods? Illustration 8 The following figures are obtained from the budget of a company which is at present working at 90% capacity and producing 13,000 units per annum. 90% 100% Rs. Rs. Sales 15,00,000 16,00,000 Fixed Expenses 3,00,500 3,00,600 Semi- Fixed Expenses 97,500 1,00,500 Variable Overhead Expenses 1,45,000 1,49,500 Units made 13,500 15,000 Labour and material costs per unit are constant under present conditions. Profit margin is 10 per cent. a) You are required to determine the derivative cost of producing 1,500 units by increasing capacity to 100 per cent. b) What would you recommend for an trade price for these 1,500 units taking into account that overseas prices are much lower than indigenous prices? Solution Basic Calculation Rs. Sales at 90% capacity 15,00,000 Less Profit 10% 1,50,000 Cost of Goods sold 13,50,000 Less Expenses (Fixed, semi-variable and variable) 5,43,000 Cost of Material and Labour 8,07,000 Labour and Material at 100% capacity = Rs. 8,07,000 x 100/90 = 8,96,667 unalikeial cost analysis can now be done as follows Capacity levels 90% 100% Different cost Production (Units) 13,500 15,000 1,500 Material and Labour 8,07,000 8,96,667 89,667 Variable overhead expenses 1,45,00 0 1,49,500 4,500 Semi-variable expenses 97,500 1,00,500 3,000 Fixed expenses 3,00,500 3,00,600 100 13,50,000 14,47,267 97,267 a) Different Cost = Rs. 97,267 (Rs. 14,47,267 13,50,000) b) Minimum price for export = pic= Rs. 64. 84 per unit At this price, in that respect is no addition to revenue any price above Rs. 64. 84 per unit may be acceptable. Note It has been presumed that i) No capital investment is necessary ii) No export charges are incurred and ii) The export price will have no effect on the home market where the product will continue to be sold at the old price. It has also been fictive that necessary precaution have been taken to ensure that the product is not dumped cover charge. 13. 10 Maintaining a Desired level of profit When deciding between alternative courses of actions the criterion should be to select the project which yields the greatest contribution. Illustration 9 A company is considering expansion. Fixed costs amount to Rs. 4, 20,000 and are pass j udgment to increase by Rs. 1, 25,000 when plant expansion is completed. The present plant capacity is 80,000 units a year. Capacity will increase by 50 per cent with the expansion. Variable costs are currently Rs. 6. 0 per unit and are expected to go down by Rs. 0. 40 per unit with the expansion. The current selling price is Rs. 16 per unit and is expected to stay on same under either alternative. What are the break- even points under either alternative? Which alternative is better and why? Solution pic The profitability after expansion is very good and hence it is better to expand. Illustration 10 Disposal of inventories ABC Ltd has on hand 5,000 units of a product that cannot be sold through regular sales. These were produced at a total cost of Re. 1, 50,000 and would usually have been sold for Rs. 40 per unit. triad alternatives are being considered. i. Sell the items as scrap for Rs. per unit ii. Repackage at a cost of Rs. 20,000 and sell them at Rs. 8 per unit iii. Dispose t hem off at the city dump at removal cost of Rs. 500. Which alternative should be received? Solution Exhibits the decision analysis pic Alternative II should be accepted. 13. 11 summary Decision making is the process of evaluating two or more alternatives leading to a final choice known as alternative choice decisions. Decision making is closely associated with planning for the future and is directed towards a specific objective or goal. A decision involves selecting among various choices. Non routine types of decisions are crucial and critical to he firm as it involves huge investments and involve much uncertainty. Short term decision making is based on relevant data obtained from accounting information. Relevant Cost are costs which would change as a result of the decision. Opportunity costs are monetary benefits foregone for not pursuing the alternative course. When a decision to follow one course of action is made, the opportunity to pursue some other course is foregone. S unk costs are historical cost that cannot be recovered in a given situation. These costs are irrelevant in decision making. Avoidable costs are costs that can be avoided in future as a result of managerial choice. It is also known as discretionary costs.These costs are relevant in decision making. Incremental / Differential costs are costs that include variable costs and additional fixed costs resulting from a particular decision. They are helpful in finding out the profitability of increased output and give a better measure than the average cost. 13. 12 Terminal Questions 1. Avon garments Ltd manufactures readymade garments and uses its cut-pieces of cloth to manufacture dolls. The following statement of cost has been prepared. Particulars Readymade garments Dolls Total Direct material Rs. 80,000 Rs. 6,000 Rs. 6,000 Direct labour 13,000 1,200 14,200 Variable overheads 17,000 2,800 19,800 Fixed overheads 24,000 3,000 27,000 Total cost 1,34,000 13,000 1,47,000 Sales 1,70,000 12,000 1,82,000 Profit (loss) 36,000 (1,000) 35,000 The cut-pieces used in dolls have a scrap value of Rs 1,000 if sold in the market. As there is a loss of Rs. 1,000 in the manufacturing of dolls, it is suggested to discontinue their manufacture. terminate the management. 2. The ABC Company Ltd produces most of its own parts and components. The standard wage rate in the parts department is Rs. 3 per hour. Variable manufacturing overheads is applied at a standard rate of Rs. 2 per labour hour and fixed manufacturing overheads are supercharged at a standard rate of Rs 2. 50 per hour. For its current years output, the company will require a new part. This part can be made in the parts department without any expansion of existing facilities.Nevertheless, it would be necessary to increase the cost of product testing and inspection by Rs. 5,000 per month. Estimated labour time for the new part is half an hour per unit. Raw materials cost has been estimated at Rs. 6 per unit. The alte rnative choice out front the company is to purchase part from an outside supplier at Rs 9 per unit. The company has estimated that it will need 2,00,000 new parts during the current years. Advise the company whether it would be more economical to buy or make the new parts. Would your answer be different if the requirement of new parts was only 1,00,000 parts? 13. 13 Answers to SAQ and TQs Answer to SAQ 1. Change 2 Sunk cost 3. Monetary benefits foregone 4. Avoidable cost Answers to TQs . Discontinue manufacture of dolls Readymade garments Dolls Total Total cost 134000 13000 147000 Profit (loss) 36000 (1000) 35000 2. Decision analysis 200000 units The company is advised to make the new part. The differential costs favouring the decision of making the component is Rs40000 Decision analysis lakh units The company is advised to buy from an outside supplier. Total cost to manufacture lakh units is Rs. 9,10,000.