Essay #2. After The Russian Revolution, There Was A Lot

Essay #2 After the Russian Revolution, there was a lot of confusion on how to establish institutions strong enough to rebuild and hold the state and society together. An issue with Marxism is that it is is not a theory of governance, rather a theory of how to bring a socialist regime into power—hence explaining the lack of guidance. At this time, Lenin took control. But after his death, the Russians were once again faced with appointing a leader to direct them. The domestic and international conditions in which the Soviet Union found itself, the legacy of Leninist ideology and organization, and Stalin’s overall character were all factors that helped determine the policies Stalin adopted. When the Bolsheviks overthrew the Tsarists, there†¦show more content†¦Stalin s rise to power was a combination of his ability to manipulate situations and the failure of others to prevent him from taking power. Leon Trotsky, who was considered a contender for the position, lost because of his lack of â€Å"physical vitality at the crucial time†¦ and failed to recognize the rules of the succession struggle or of mass politics generally† (Von Laue 103). Stalin’s ethics and firsthand experience in the popular political culture—a leader rising from the masses— enabled him to take over Lenin’s position. Stalin’s approach to governing was shaped by his troubled childhood, â€Å"nationalistic struggle within the multinational Russian empire, by the revolutionary underground and the tsarist police, by World War I, by the Bolshevik seizure of power, the civil war, and the succession struggle† (Von Laue 104.) Additionally, the We stern world also had an impact on how Stalin directed and imposed his power. Between 1900-1902, Lenin led the effort to introduce communism into Russia. He â€Å"adapted Marxism to Russian use and devised a persuasive prescription for Russian superiority†¦ Its stress on universal working-class solidarity allowed an escape from the divisive nationalism threatening the multinational Russian empire.† (Von Laue 61), but his approach still focused on the need for an apocalyptic class struggle to overthrow the oppressing regime, leading into a millenarian socialist society. HeShow MoreRelated1905 Revolution Essay1621 Words   |  7 Pages1905 Revolution These days we call anything a revolutionà ¢Ã¢â€š ¬Ã‚ ¦[1] To decide whether or not any event is a revolution I must first set some parameters to define my personal idea of what a revolution is. I believe a revolution to be a radical change of anything, not just political. I believe this as from history labelling the Renaissance as a revolution, yet it lacked political change. In my opinion hindsight is very important to whether or not something is a revolutionRead MoreEssay on Biography of Sergei Rachmaninoff800 Words   |  4 PagesSergei Rachmaninoff was born on April 1, 1873 in one of the oldest cities in Russia Novgorod. His father was an officer in the Army and his mother was born to a very wealthy family. The Rachmaninoff’s were part of an old aristocracy where the attitude was still there but the money was not. His family was very dysfunctional. His father was a strong alcoholic, which gambled regularly, eventually he lost all of his wife’s money. In 1882 Sergei’s father finally deserted the family Sergei was nine years oldRead MoreExplain How Diors New Look Embraced Both Historicism And Modernism Essay1188 Words   |  5 PagesExplain how Dior’s New Look embraced both historicism and modernism. Your essay must include specific reference to at least two collections and key cultural contexts of post -war France. 1. Introduction A well-known designer in the fashion industry, Christian Dior is known to create very unique and distinctive women wear, especially for creating a collection that became an important moment in the modern-day fashion. Even people with little interest in fashion, when asked about the 1950s womenswearRead MoreKarl Marx : Societal Conflict Based On The Political And Economical Situation3046 Words   |  13 PagesSamantha Chang Art Theory 006 19 December 2014 Essay 1 Marxism is about societal conflicts based on the political and economical situation in society. Karl Marx, the founder of Marixism, believed that communism was the key to a more equal society, because society was divided into two groups the bourgeoisie, the middle class, and the proletariat, the lower class. He was against the ideas of capitalism, which he believed encouraged a system of inequality. Max Weber, a Marxist, explains how â€Å"materialRead MoreKaiser Wilhelm And Otto Von Bismarck s Policies Differed1620 Words   |  7 PagesHistory- 4A 16 October 2015 World War I Essay Questions 1. Both Kaiser Wilhelm and Otto Von Bismarck’s policies differed. In reality, Kaiser based his ideas and was influenced off of Bismarck. Wilhelm II was mostly concerned with the power of the German Navy. He consistently tried to get the best of the best for the navy and always got the latest weapons for them. Also, he attempted to make Germany the predominant world power. His aim to get allies for Germany was a complete failure. When Kaiser triedRead MoreInflation in Russia1649 Words   |  7 Pageschosen inflation in Russia. Inflation, as one of the main macroeconomic issues, is a really urgent problem of today. In some countries the rate of inflation is 5 %.while in others 15%. Today. we will discuss history and modern peculiarities of the Russian inflation. So,here is the plan. Definition Inflation is a sustained increase in overall level of prices, as measured by some broad index (such as Consumer Price Index) over months or years, and mirrored in the correspondingly decreasing purchasingRead MoreWhy Did Revolution Break Out in Russia in 1905?4224 Words   |  17 PagesWhy did Revolution break out in Russia in 1905? In 1905, thousands of people gathered outside the Winter Palace, demanding change and immediate reform. Although their revolt was ultimately unsuccessful, it is important to wonder why many people were disgruntled with the Tsarist regime. It can be argued that 1905 revolution resulted in both long-term and crucial short term factors: the long-term factors which will be discussed are peasant land-hunger, the declining economy and the exploitation ofRead MorePolitical Art Ideas By Karl Marx And Friedrich Engels3059 Words   |  13 PagesSongyi Yoo 12/19/14 Art 006 Final Essay #1: Political Art Ideas There was a time in history where oppression was very present in Geremy, specifically dealing with the Natzis and communism. It was a time of great struggles for different social classes. Once history starts to form new movements, culture and art also become affected. Due to this time communism in the 1900s made Marxism come about. It is a movement in art associated with Karl Marx and Friedrich Engels that looks at the different levelsRead MoreThe War Of 1812 And The Boer War1522 Words   |  7 Pagesexamples before WWI include: The French Revolution, the War of 1812, and the Boer War. But WWI would forever change how war was fought, and how life was lived in the world. It ushered in many changes to society. But what if none of this ever happened? What if WWI didn’t exist and the world had never heard of the scores of casualties and millions of dollars in damage? The world would, no doubt, be a much different place. Maybe even a better place. This essay will outline some of the key elementsRead MoreInternets Harmful Effects on Teenagers1270 Words   |  5 Pages Despite that Internet has a lot of benefits, in my opinion; Internet has harmful effect to the behavior of teenagers, because of my own experience. Internet is one of the most original things made by human being. It is profitable for everyone, because yourself your time in searching some information sources, you are able to be known of everything happening in the world, you can easily be In touch with your family, friend if they are for from you. We may say that internet it is our saver, but it

Allegory Of The Cave And The Matrix Analysis - 1986 Words

Down the Rabbit Hole â€Å"A world without rules and controls, without borders or boundaries. A world where anything is possible,† (The Matrix). These words spoken at the conclusion of the Wachowski Brothers’ 1999 film, The Matrix, by the main character Neo represent a deeper meaning and a connection to ancient literature many people viewing the film might not realize. This quote relates to a work of literature more than two millennia old, the narrative by Plato called The Allegory of the Cave. Much like how Neo must endure the stages of enlightenment to rise from the blissful ignorance controlled by the matrix in the movie, in The Allegory of the Cave Plato depicts the enlightenment of prisoners who lived in a cave for all of their lives and†¦show more content†¦Even so, Neo eventually accepts the world he lives in, and learns to how to adapt to it while dueling Morpheus in the construct and dodging bullets from an agent. Finally, at the end of the movie, Neo reaches enlightenment when he not only stops bullets, but also alters the matrix by destroying Agent Smith. Both Plato and the Wachowski Brothers used similar plot elements to depict the struggle to achieve enlightenment. Conversely, differences also exist between the plots of The Allegory of the Cave and The Matrix. While both the men in the allegory and Neo live from birth in their seclusion, The Matrix differs slightly from the allegory, as Neo has a feeling that the matrix exists, and actively tries to discover what the matrix is, while the men in the cave do not try, or even think to try to escape their bondage. Additionally, when Morpheus frees Neo from the matrix Neo has the option to stay ignorant, however he choses knowledge for himself by taking the red pill that allows Morpheus to show him â€Å"how deep the rabbit hole goes† (The Matrix). In contrast, the man in Plato’s Allegory stands freed by his captors, and is forced into the light. Finally, when Neo returns to the matrix after his enlightenment, he understands the matrix better than he did before his enlightenment. On the contrary, in the allegory the man returning to the cave from the light does not understand the shado ws any longer, and the men who never left the cave mock the enlightened manShow MoreRelatedThe Matrix And The Allegory Of The Cave Analysis1102 Words   |  5 PagesWritten over two thousand years apart, The Matrix and The Allegory of the Cave still stir up the same type of intellectual discussions over full enlightenment despite taking place in an entirely different world. Written between 380 and 360 B.C, The Allegory of the Cave, depicts a hypothetical situation in which a group of prisoners have been chained since birth only able to see the shadows casted on to the wall in front of them. They know nothing more than the shadows they see on the wall, completelyRead MoreThe Matrix And Allegory Of The Cave Analysis769 Words   |  4 Pagesboth The Matrix and Allegory of the Cave. The Matrix, written by Lana Wachowski illustrates many questions throughout. The main character, Neo, tries finding Morpheus in need of an answer to his question. What is the Matrix? Considering, Morpheus is the most dangerous man alive, he does all that he can to find him. Neo is approached by Trinity and led to the underworld to meet Morpheus. They soon realize that Neo is â€Å"The One† who can defeat the Matrix. Similarly,The Allegory of the Cave,which tookRead MoreAnalysis Of The Book Allegory Of The Cave And The Wachoskis The Matrix921 Words   |  4 PagesIn addition, the people in the allegory give up to walked out of the cave that still back to the dark. Besides in the movie, Neo found out that which the world, which he lived a long time was the in illusory world. Both of Plato’s â€Å"Allegory of the Cave† and the Wachoskis’ The Matrix are involved in this principles; however, they are having some similarities and differences that between their changes and their worlds. In the allegory, the people who lived in the cave is restrained with the iron ropeRead MoreComparing The Matrix With Readings From Plato And Descartes1023 Words   |  5 Pagescontrasting The Matrix with readings from Plato and Descartes This essay will discuss The Matrix, from synopsis of the following; The Republic by Plato, depicting the famous cave allegory, and Meditations on First Philosophy by Descartes, offering doubt that some senses are accurate. By examining these two readings, and the movie, it will allow the author to show some comparisons, and to show how they are also different as this essay indicates the world is very real. The Matrix In The MatrixRead MoreEssay on The Matrix and Plato’s Allegory of the Cave 1922 Words   |  8 Pagesand what is simply illusion brought by our subjective view of the world? But when attempting to understand the nature of our existence, about why we are here, the complexities of life often make it difficult to interpret this subject. The film The Matrix centers on this same concept that the known world is an illusion. The movies core theme of reality and illusion is definite to the humans understanding of what the true meaning of life is. Ones understanding of reality is only defined by their choiceRead MoreAnalysis of Film The Matrix Essay1575 Words   |  7 PagesAnalysis of Film The Matrix The Matrix, released at Easter in 1999, is both a piece of cinematic entertainment and a film portraying religious and philosophical allegories. The Matrix can therefore be viewed from two different perspectives; purely as an action film or instead on a deeper level, exploring the more insidious values hidden in the plot. As a piece of cinematic entertainment, the Matrix was a very successful film release. It contains fight scenes, chaseRead MoreAnalysis Of Irigaray In The Allegory Of The Cave756 Words   |  4 PagesIrigaray 2: Explain Irigaray’s role as a reader of Plato. What does she hope to do? In interpreting Plato’s â€Å"The Allegory of the Cave,† Luce Irigaray implements a feminist critique of his work; thus, exposing its aid in the patriarchy, while essentially providing a viable response to the male-oriented exclusion of women from advancing through philosophical thought. Throughout her analysis of Plato, Irigaray is wary of the assumptions plagued when reading Plato and gives further reason for pause andRead MoreThe And Of The Cave1314 Words   |  6 Pageswith his cave allegory explained in Lecture I: Plato (Lecture I: Plato, 2015, Dr. Jung-Yeup Kim). Human beings live in a cave in which they are prisoners. In order to be set free and to leave this cave, it is primordial for them to use mental analysis, in order words their reason. However, they might risk imprisoning themselves in a blinding logic by over reasoning and over rationalizing. Hence, it is necessary to understand how the use of reason permits individuals to escape from the cave. A humanRead MoreCartesian and Platonic Philosophical Themes in The Matrix Essay2065 Words   |  9 Pagesin the movie The Matrix. It will step through how the questions from the movie directly relate to both skepticism and the mind-body problem, and further how similarly those problems look to concepts raised by both Descartes’ and Plato’s philosophies. It will attempt to show that many of the questions raised in the movie are metaphor for concepts from each philosopher’s works, and why those concepts are important in relation to how they are presented in the film. In this analysis, we will examineRead More Platos The Republic and The Old Testament Essay2260 Words   |  10 Pagesprovide us with a more acute representation of those themes and ideas than would any individual portion thereof. The Perennial Philosophy, then, is exactly the point of view I will work from as I elucidate the connections between Plato’s allegory of the Cave and the Judeo-Christian myths. Both of these accounts, I will argue, make reference to precisely the same state of wakefulness that we encountered in the Buddhist parable above, but each does it in a manner constrained by the historical and

Understanding the Principles of Business Law

Task1 Jackson Fertilisers Ltd (JFL) carried on business making fertilizers for agricultural use. Advise JFL with regards to the following transactions whereby two of their customers are refusing to pay for the goods supplied. A) A sale to Greenwich Nurseries Ltd of three separate consignments of shelled widget nuts, each of which was found on delivery to be contaminated with widget shells as follows: Lot 1 as to 0.03 per cent; Lot 2 as to 9.7 per cent; Lot 3 as to 73 per cent. B) One bag of copra cake sole to Rose-Hill Rose Centre at a specially low price. The cake was so adulterated with castor oil that all the buyers roses dies after being treated with it. Such copra was normally sold for use on root crops and would not have harmed root crops. JFL knows nothing of the peculiarities of roses. Task 2 Last summer, Angela went on a spending spree and signed in respect of the following items three conditional sale agreements with Credit Finance Ltd, each of which complied with all legal formalities: a television for 785, including a 50 charge for aerial erection; a video recorder for 690; and a second-hand moped for 300. So far, Angela has paid under the three agreements respectively 270, 240 and 90. Having just been made redundant, Angela has not made any payments in respect of the instalments due last month. She has just received a notice informing her that, as all three accounts are in arrears, Credit Finance Ltd have instructed ABC Repossessions Ltd to repossess all three items. Besides asking you to advice generally, Angela in particular asked the following question. 1) As to the television, whether she must honour a term of the agreement allowing Credit Finance Ltd entry to her flat at any reasonable time of day to collect their goods. 2) As to the video recorder, whether she should accept the return of the last 20 instalment in respect of which Credit Finance Ltd claim that the clerk to whom she made payment had no authority to accept it. 3) As to the moped, whether she can safely continue to park it overnight under her car-park. Task 3 Cocoa, a major input into the chocolate making process is imported by two companies namely, Best Chocolate Ltd and Sweet Candy Ltd. Best Chocolate Ltd is the major importer and supplies over 80% of the cocoa on the island. Two years ago, Best Chocolate Ltd opened a subsidiary chocolate company, Kitville, thus entering into the chocolate manufacturing and distribution market in the country. In so doing, Best Chocolate Ltd made a strategic decision that it will only supply cocoa to companies who use cocoa for purposes other than chocolate production. Best Chocolate Ltds cocoa is regarded as the best cocoa known in this part of the world and is ideal for making delicious and creamy chocolates. Best Chocolate Ltd has an exclusive agreement with the grower of this cocoa in Colombia. Sweet Candy Ltds cocoa is not premium and the quality has been questioned. You are required to advise on the impact the above can have on competition. Task 4 TopClothes is a large UK clothes outlet for leading brands in many cities. The company is considering creating a try-it-online web site for customers to visualise through the web site how clothes look on themselves. Topclothes is not the first company to provide an online provision of this type. 1) Explain how TopClothes can protect its intellectual property for the new service using: i) trade marks; ii) copyright and design rights; iii) domain names. 2) Another UK company, Virtualretail, has complained that TopClothes has copied its ideas for the ecommerce facility and is therefore infringing its intellectual property rights. On what grounds might Virtualretail take legal action? Task 1 JFL is in the business of making fertilizers. These fertilizers are used for agriculture purpose. It has made certain sale to certain customers who have refused to pay for the goods supplied to them Shelled widget nuts were sold under three separate consignments to Green which Nurseries Ltd. the sale was made in three separate lots and each lot was contaminated with widget shell. When widget shell gets contaminated than the quality of the fertilizers deteriorate. As per part II section 6 of sale of goods Act in case if goods have perished or the quality is very bad then the contract stands void. The buyer needs to establish the fact that the quality was such at the time of sale. (Sale of Goods Act, 1979) In our case Lot 1 and Lot 2 will not get rejected as they are contaminated but with very less percentage but the Lot3 will get rejected as it has 73% contamination. Here the when Rose Hill Rose Center used the copra cake on the roses all of them died. This question can be answered in both ways. First it was the duty of the seller to inform the buyer regarding the usability of the product. Al least it should have quoted the uses and non-uses over the product cover. So in such case as per Sale of Goods Act, the seller has to compensate the buyer for such loss. On the other side it was the responsibility of the buyer to get full information for the product it has purchased and use it as per the prescription. So in the other case the seller will not be required to compensate for the loss. (Sale of Goods Act, 1979) Task 2 Angela purchased under installment payment system from Credit Finance Ltd three things. One was a television which was for 785 but she paid till date only 270, the other was a video recorder which was of 690 and she paid only 240 till date and the last one was second hand moped which was of 300 and she paid till date 90. She failed to honor the coming installment. As per Sale of Goods Act, in case if the buyer is unable to pay price at the time when it becomes due then the seller has a right to repossess the goods after waiting for a stipulated period. So in our case Credit Finance Ltd can reposes all three goods sold to Angela under installment payment system. Regarding the time at which the company can enter the flat is during the day time and not at the night time. Here she paid 20 to clerk of Credit Finance Ltd. here in case if the clerk has no authority to collect the amount and such was within the knowledge of Angela then she can sue the clerk but she has to make separate payment to the company. Clerk working with the company has a right to get money due from the customers of the company in which it works. In such case the company can demand from the clerk No, she cannot now park the moped. It will be repossessed by the company. Task 3 Best chocolate Ltd and Sweet Candy Ltd are the major importers of Cocoa which is the major input to the chocolate making process. Best Ltd import 80% of the total import. The company has made a subsidiary company and allotted the distribution to it. It has made a strategic decision that it will supply cocoa to only those industries which use it for producing for purposes other than chocolate. This is a case where the company Best Ltd is trying to create a situation that will lead to monopoly of its possession. It has entered into restrictive trade practice agreement wherein the dealer were not allowed to use the cocoa to produce chocolate. Such agreement and rule made by the company is void ab initio. The answer is made as per Competition Commission Act 1998. (Legislation.gov.uk, 1998) Task 4 Trademarks: The Company can register trademark for the company itself or for the product it sell. The company should be careful regarding it does not copy the trademark that already exists. The name should not be similar. The company can take permission from those already registered and then can make its own trademark Copyrights and design rights: Such right can be used for a particular number of years after which it expires. If the design of the company is innovative that it never existed in the market than it can get it process or idea patented or its new design patented. The right is also limited to particular number of years after which it expires iii. Domain names : The domain name should also be such that it does not match with the domain name of other existing companies. The company Virtualretial can take legal action on TopClothes for copying their idea for the e commerce facility. It can sue the company and demand compensation for breach of infringement rights References Sale of Goods Act 1979, 2008, Agreement of sections, viewed on 11th January 2015. Legislation.gov.uk, 1998, Competition Act 1998, , viewed on 11th January 2015

Nature of the Emission By Union ETS Samples †MyAssignmenthelp.com

Question: Discuss about the Nature of the Emission By Union ETS. Answer: Introduction: The present study is concerned with the in depth discussion relating to the nature of emission stated by the European Union ETS. The current study is also based on the determination of the method involved in the measuring the initial and the subsequent level together with the help of the appropriate journal entries. In addition to this, the report will be placing emphasis on the consequences that arises from the inclusion of emission allowance on the financial statement namely, balance sheet, income statement and cash flow statement. Nature of the Emission Allowance: The lawful nature concerning the emission allowance is issued and traded within the guidelines of the European Union Emission Trading Scheme and it is not defined or consistent at the European level. As defined under the Emission Trading Scheme Directive Article 3 (a) provides the definition of the emission allowance. It further defines the right to emit with one tonne of CO2 under the article 3 (a) of the Emission Trading Scheme Directive (Zhang et al., 2015). This is will be considered to be valid for the purpose of complying with the requirements stated under the Emission Trading Scheme Directive and it will be treated as manageable in agreement with the provision that has been stated under the Emission Trading Scheme Directive (Zakeri et al., 2015). The nature concerning the emission allowance will be treated to be relevant under the issues that has been stated below; At the time of determining the law that manages the creation, transfer and cessation of the emission allowances, Whether there is any kind of security that can be developed over the emission allowance Management of emission allowance relating toaccounting and tax purpose Management of emission allowance at the time of bankruptcy of the listed holder To take into the considerations relating to the oversight of the carbon market it is vital to determine the legality nature of the individual entity, which is being traded in the market. There are large number of legalised administrations, which is traded in the market (Chao, 2014). A large number of lawful regimes is found to be involved in the regulations of the emission allowance, which brings forward the number of legal questions relating to law of property, law relating to financial service or law relating to contracts andaccounting standard. An entity can break into the all-encompassing markets which usually consists of the distributions of the allowance from the accountable agency or any institutions relating to the parties which is under the obligations of complying with the emission trading system. The secondary market on the other hand consist of purchase and sale of allowance together with numerous contracts for future sales of allowance (Goulder Schein, 2013). Emission allowance under the market for trading have resemblances with commodities and monetary market that possess unlikely feature in either of the market. The oversight relating to any form of carbon market is largely reliant on the current institutional infrastructure with jurisdiction have role to play in adopting the correct approach to the market oversight (Dong et al., 2016). The characteristics that have been defined in article 40 of registry principles defines an allowance to be dematerialized tool that is tradable in the market. Initial and subsequent measurement of Emission Allowance: Tentatively the board has come up to the decision of measuring the emission allowance. The board has specifically stated in its decision that there must be consistent in the liability of the emission allowance together with the allocation of the liability must be executed initially and subsequently under the terms of fair value (Zhang Xu, 2013). Tentatively the board has undertook the decision relating to the purchase allowance, which should be measured under the terms of fair value both initially and subsequently. A preference has been introduced by the IASB that describes the gross presentation should be made relating to the assets and liabilities on the balance sheet (Du et al., 2013). Additionally, in accordance with the linked presentations, the assets and liabilities should be presented under the gross value but the value should be obtainable with the total amount of net emission or the emission liability. Tentatively the FASB has bought forward an assertion by stating that the asset and liabilities should be stated in the balance sheet by using the linked presentation (Agee et al., 2014). The FASB additionally bought forward that in no circumstances it believes that any commercial entity will be obligatory required to possess the intent of setting off the asset and liabilities to present the items through using linked presentation. As evident from the discussion, the board has defined that the measurement concerning the emission allowance assets and liabilities should be in accordance with the scheme of cap and trade. Tentatively the board has made the decision that the allocation of emission allowance liability should be consistent (Bang et al., 2017). The board members has lend their backing for the model that helps in the measurement of the allocated allowance along with the liability associated with allocation must be measured in terms of the fair value. The board discussion has stated that the business unit should determine the level of emission allowance, which the unit will be returning under the liability associated with the allocation at the time when the business unit is required to identify the obligations associated to emission (Rabe, 2016). A support has been lend by the board relating to the adoption of approach which determines the quantity of the emission allowance to be returned in respect of the business unit expectations related to emission or lessening of emission. Consequences of Emission Allowance on Financial Statement: Commercial unit under the intangible asset method ofaccounting are generally required to measure the emission allowance, which is provided to the companies and assimilated in the open market cost. As a consequence of this, when the companies are provided with the emission allowance it reflects a lone nominal zero cost (Ranson Stavins, 2016). In contrast to this, emission allowance, which is purchased, would be having an associated cost with them. Even though it is not regarded as one of the usually implemented practice in the intangible assetaccounting framework, it is necessary for the companies to replicate the delivered emission allowance upon receiving at the fair value. As per the disclosure made business units generally hardly amortize the emission credits. The reason behind this is that their economic benefit is not diminished till it is consumed. Consequently, no cost of credit is charged to the expenditure till they are disposed or used. The emission credits allowance is treated as the substance of impairment under the indefinite livid intangible asset model of the impairment or they are under the model of the fixed asset for the purpose of determinate intangible asset till the degree the business is amortizing the emission allowance (Schneider et al., 2017). Emission allowance are characterized in the long term balance sheet with cash inflows and outflows related to emissions allowance are categorized in the investment activities under the cash flow statement. The consequences relating to emission allowance is reflected in the financial statements in the inventory model of accounting and emission credits are weighted in respect of the average cost. The EPA issues emission credits or any sort of regulatory model having zero cost basis. Most notably the weighted average cost of emission allowance used in every period is charged to the fuel costs (Kaufman, 2013). Under the market, approach the emission credits is subject to lowered cost market approach for impairment under the model of inventory. Because of this, the emission allowance are categorized as the inventory in balance sheet with inflow and outflow of cash is related to the emission credits that is categorized in the operating activities in the cash flow statement. Commercial unit that trade under the emission allowance are under the compulsion of following the inventory model. As evident from both the models the practice of the industry states that business units are generally not required to record the requirements of delivering the emission allowance to the regulatory agency till it is found that actual level of emission for a given time period has exceeded the credits which is held on the balance sheet (Harris, 2016). Consequently, the gain is characteristically recognized during the given period in which the emission credits are disposed off. This kind of practice generally differs from the recognition of gain as numerous such companies have undertaken the accounting policies that needs the deferral of gain if the emission credits is granted in the upcoming years but it is disposed in the current year. Concerning the income statement there are primary two forms of significances of emission that is noticed. Initially it arises due to the usage of several diverse attributes for the correct asset and the liabilities under the IFRIC3 model. It arises because of the use of the IAS 38 model of cost for accounting the emission allowance asset along with the result originating from the mismatch amid the dimension of liability and it is measured again to ascertain the market value together with the changes in the net income by measuring the asset at cost (Schwager Etzkorn, 2017). Conversely if the commercial unit uses the method of revaluation in respect of the IAS 38, it is under the obligation of displaying the changes under the fair value of the allowance asset in the income statement together with changes that has occurred in the fair value of the liability in the net income. The second effect that originates in the income statement is the outline of expenses which is identified in the income statement. The approach of the IFRIC 3 states that present period of expense is equal to the amount of fair value emission which is generated all through the period and recognizes the income which is equal to the amortization of the government grant associated with the allowance. Implementing the net approach will lead the liability to be reflected in the balance sheet and expenses is recorded in the income statement provided that the actual level of emission has surpassed the whole amount of allowance allotted to the unit on free price by the administration. Conclusion: The above stated report can be concluded by stating that an explanation to the nature of the emission has been discussed in this report. Additionally, the report has discussed on the emission relating to the method of emission of the allowance at the time of measurement during the initial and the subsequent level by citing the examples of appropriate journal entries. The report has in detailed discussed the consequences of emission allowance on the financial statements. The discussion of consequences has placed emphasis on the key areas of balance sheet, income statement and cash flow statement. References: Agee, M. D., Atkinson, S. E., Crocker, T. D., Williams, J. W. (2014). Non-separable pollution control: implications for a CO 2 emissions cap and trade system.Resource and Energy Economics,36(1), 64-82. Bang, G., Victor, D. G., Andresen, S. (2017). Californias Cap-and-Trade System: Diffusion and Lessons.Global Environmental Politics. Chao, C. C. (2014). Assessment of carbon emission costs for air cargo transportation.Transportation Research Part D: Transport and Environment,33, 186-195. Dong, C., Shen, B., Chow, P. S., Yang, L., Ng, C. T. (2016). Sustainability investment under cap-and-trade regulation.Annals of Operations Research,240(2), 509-531. Du, S., Zhu, L., Liang, L., Ma, F. (2013). Emission-dependent supply chain and environment-policy-making in the cap-and-tradesystem.Energy Policy,57, 61-67. Goulder, L. H., Schein, A. R. (2013). Carbon taxes versus cap and trade: a critical review.Climate Change Economics,4(03), 1350010. Harris, L. (2016). Trading and Electronic Markets: What Investment Professionals Need to Know (a summary).Research Foundation Publications,2016(1), 24-30. Kaufman, P. J. (2013).Trading systems and methods. John Wiley Sons. Rabe, B. G. (2016). The Durability of Carbon Cap?and?Trade Policy.Governance,29(1), 103-119. Ranson, M., Stavins, R. N. (2016). Linkage of greenhouse gas emissions trading systems: Learning from experience.Climate Policy,16(3), 284-300. Schneider, L., Lazarus, M., Lee, C., van Asselt, H. (2017). Restricted linking of emissions trading systems: options, benefits, and challenges.International Environmental Agreements: Politics, Law and Economics, 1-16. Schwager, J. D., Etzkorn, M. (2017). An Introduction to Options on Futures.A Complete Guide to the Futures Market: Technical Analysis and Trading Systems, Fundamental Analysis, Options, Spreads, and Trading Principles, 477-485. Zakeri, A., Dehghanian, F., Fahimnia, B., Sarkis, J. (2015). Carbon pricing versus emissions trading: A supply chain planning perspective.International Journal of Production Economics,164, 197-205. Zhang, B., Xu, L. (2013). Multi-item production planning with carbon cap and trade mechanism.International Journal of Production Economics,144(1), 118-127. Zhang, Y. J., Wang, A. D., Tan, W. (2015). The impact of China's carbon allowance allocation rules on the product prices and emission reduction behaviors of ETS-covered enterprises.Energy Policy,86, 176-185.

Mood Disorders in The Yellow Wallpaper Essay Example

Mood Disorders in The Yellow Wallpaper Essay The Yellow Wallpaper is about a husband trying to help his wife deal with her emotional disorder† as best as he can. The novel allows the reader to witness woman being driven to madness by a Victorian rest cure, a once frequently prescribed period of inactivity thought to cure female hysteria, depression, nervousness and anxiety. In the period of which this specific piece of literature was written, women had minimal rights, even concerning their mental status and rights. There were instances where not having a menstrual cycle was considered abnormal and a symptom of insanity. Symptoms such as depression after the death of a loved one, use of foul language were also reasons a woman would be admitted. Haney-Peritz, Janice. â€Å"Monumental Feminism and Literature’s Ancestral House: Another Look at ‘The Yellow Wallpaper.† Short Story Criticism 62. (2003): 95-107. Literature Resource Center. Web. 11 Nov. 2009. (hysteria) As she remains in the room, she begins to slip into depressive psychosis. She begins to see a woman trapped in the yellow wallpaper. The story concludes with the woman circling the room, now completely immersed in her mental illness, removing the wallpaper and stepping over her unconscious husband who had fainted at the realization of his wifes mental state. The feminism literary views show how the piece suggests patriarchal ideology and how it proves itself in 19th-century marriage and medical practice. The wallpaper itself is a metaphor whereas the nameless wife is herself trapped just like the woman she sees in the wallpaper. She could be seeing herself in the wallpaper and tries to free herself by ripping the wallpaper off the walls. She is trapped behind her husband, with no rights and no say she is essentially a Guinea pig for him. The woman inside the wallpaper represents the pervasive and inescapable injustice, much like the rules the wife hides behind. We will write a custom essay sample on Mood Disorders in The Yellow Wallpaper specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Mood Disorders in The Yellow Wallpaper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Mood Disorders in The Yellow Wallpaper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The wife in the story is the embodiment of struggle

Thinking in Pictures-A day in the life of an autistic essays

Thinking in Pictures-A day in the life of an autistic essays To most humans, sight is their strongest sense; however, when communicating, we often prefer language or spoken word to explain what we are thinking, feeling or experiencing. In the case of one autistic woman, Temple Grandin, this common form of communication is all but foreign to her. In her autobiographical work, Thinking in Pictures, Temple gives the non-autistic, language-communicating person an idea of what it is like to live a life where pictures communicate and explain her surroundings, emotions (although limited) and world. This essay will give an overview of her book, and attempt to analyze the three recurring themes; her work, her disease and her life (which includes the previous two). Temple Grandins autobiographical work explores her life with autism/ autistic disorder, a disease that ranges in degrees of severity so drastically that some afflicted with the disease may carry out self-sufficient lives (like Temple) and others my never be able to support themselves in such simple tasks as feeding themselves. It is a neurological disorder that affects the brain; therefore, while much study is done it is a difficult disease to diagnose and even harder to treat. Since the disorder affects the communication skills and social interactions the individual has with other people, its many ranges can be classified under the larger PDD or Pervasive Developmental Disorders umbrella. Also included under this umbrella are Aspergers Syndrome, Child Disintegrative Disorder, and Retts Disorder. A child/adult diagnosed with autism or one of the PDDs may be either high-functioning (like Temple) or low-functioning. They may be sensory hyper-sensitive, where loud noises, bright lights and other such occurrences cause great pain to their nervous system. Because of this spectrum of severity found in autistic disorder, a child may be diagnosed as low-functioning, and with the help of therapy progress to h...

Relationship Literacy Article Essay Example | Topics and Well Written Essays - 1000 words

Relationship Literacy Article - Essay Example Fundamentally speaking, most forms of abuse originate for the abuser, as a learned behavior. In fact, most abusers were in fact abused themselves as children in the case of either sexual, physical or emotional abuse. When this type of behavior is exhibited to children and youth as a ‘normal’ means of interacting, the individual then proceeds into their future social interactions with the ideology that abusive behavior is not only acceptable but also normal. By implementing relationship literacy on an early childhood educational level and on through the adolescent years, individuals will be more readily equipped with the social and moral tools to properly interact with others throughout their life. This is a two fold process. By teaching and modeling proper human interaction within the school system, children will certainly have a comprehensive understanding of what is socially expected of them as a member of society. Furthermore, the rule of no tolerance towards school v iolence, verbal threats and abuse and sexual forms of abuse; will further instill within children a sense of accountability and consequence. The question of where to begin the approach to relationship literacy training can be answered by approaching the topic where it is most needed. In fact, the origin of the program began in inner city environments, ten years ago, with an approach to anger management as well as an emphasis on the overall importance of personal relationships and healthy social interaction. In so many cases, violence and abuse prevail simply because so many are not equipped with proper mechanisms of dealing with anger and conflict. By placing emphasis on virtues such as sympathy and apathy, programs offering relationship literacy training can prepare children and youth for future appropriate and healthy relationship interaction. With the growing need to address national

Face Negotiation Theory Essay Example | Topics and Well Written Essays - 2500 words

Face Negotiation Theory - Essay Example To begin with, the research will administer a number of questionnaires to several participants in various different national cultures asking them to give a description of interpersonal conflict. After administering the questionnaires, the major findings of the this study came as follows; cultural individualism collectivism revealed direct and indirect effects on conflict styles, self-face and other-face related positively with independent self construal. Additionally, self-face related positively with conflict styles that are dominant and other-face related positively with integrating and avoiding styles, and finally, face accounted for all of the total variance explained (Littlejohn and Foss 172). However, it is worth noting that, face dominated and avoided some of the variances explained when considering face concerns, cultural individualism- collectivism, and self-construal. According to Stella, conflict earns the meaning, a perceived and actual incompatibility of values, processes, expectations, and outcomes between two or more parties over relational or substantive matters. In this research, a number of investigations make maximum use of the face negotiation theory. With reference to face negotiation theory, the author argues that face is an explanatory mechanism for management different styles of conflict within different cultural groups. Face is a representation of a claimed sense of a positive image of an individual in the context of social interaction. The general tendencies of patterned responses to conflict in a variety of antagonistic interactive situations refer to styles of managing conflicts. Face negotiation theory has strength whereby, it provides an explanatory and organized framework for behavior conflicts (Littlejohn and Foss 175). Nevertheless, the underlying assumption that face is an explanatory mechanism for conflict behavior has no previous tests. Prior investigations did not measure face directly but rather used face post hoc in explaining the relationship between conflicts and variables of culture. Hence, this research sought to incorporate testing the assumption that face is the explanatory mechanism for the relationship between culture and conflict management style as well. Research findings shows that, face negotiation theory provides a decisive framework of explanation for describing differences and similarities in face and face work during times of conflict. Concisely, the face negotiation theory argues that, in all cultures, people try to maintain and negotiate face in all communication situations. In addition, the concept of face becomes problematic especially in situations where there is uncertainty such as conflict or embarrassment circumstances (Littlejohn and Foss 191). This happens when situated identities of communication respond to questioning. Individual level variables, variability of culture , as well as variables of situation influence

Analysis of Hero Sara Crewe (Liesel Matthews) in the Film A Little Movie Review

Analysis of Hero Sara Crewe (Liesel Matthews) in the Film A Little Princess - Movie Review Example   The official hero â€Å"represented the American belief in collective action and the objective legal process that superseded private notions of right and wrong† (Ray 1). At first sight, Sara Crewe appears to embody the qualities of the official hero – a smart, pretty, young lady who possesses a strong moral and ethical grounding. Growing up to a rich family, she speaks French and has lived most of her childhood years in India. In the film, she constantly speaks about how much she loves her father, and how badly she misses her mother who passed away during childbirth. Sara is a picture of an honest, beautiful, and loving daughter who seemed to have everything. Ray also talks about how the official hero embodies â€Å"the best attributes of adulthood: sound reasoning and judgment [and] wisdom and sympathy based on experience† (2). Sara, as young as she was, maybe childish at times but she often comes across as an adult trapped in an adolescent body. In a letter to her father, she writes about the strict rules in the school that she reluctantly follows but, nevertheless, believes that those rules are there for a reason. Although the rebelling heart is there, the young mind of Sara is willing to understand and accept rules displaying a certain degree of maturity and sound judgment. â€Å"The official heroes were predominantly worldly, comfortable in society, and willing to undertake even those public duties demanding personal sacrifice† (Ray 3). Sara knows very well the class segment she belongs to – an heiress to a British father who mined precious stones for business. Her father constantly tells her in the film that she is a princess. Possessing these worldly qualities, however, Sara keeps her feet on the ground and treats everyone as her equal. Upon learning that the black servant girl, Becky (Vanessa Lee Chester), was not allowed to speak with the students, Sara went out of her way to give Becky a pair of new shoes. That s mall gesture started the relationship that eventually blossomed into a lifelong friendship between the two. 3. The Outlaw Hero Qualities of Sara Crewe While some qualities of Sara make her an official hero, she is predominantly driven by outlaw hero qualities. First, Sara is driven by â€Å"whims, tantrums, and emotional decisions† that characterize an outlaw hero (Ray 1). In one scene in the film, Miss Minchin (Eleanor Bron) tells Sara that jewelries are not allowed in the class. Sara pleads to be allowed to wear the necklace in her room instead, and gets instant approval from Miss Minchin. Sara’s little whims and tantrums are somehow an indicator of her rebellious heart. In a reading class, after seeing her classmates doze on and off while listening to the reader, Sara changes the plot of the story and inserts make-believe characters. This wakes up her sleepy classmates and at the same time irritates Miss Minchin.  

The quantum nature of charge

The quantum nature of charge INTRODUCTION In this experiment you will experimentally determine the quantum nature of charge. Robert Millikan was awarded the Nobel Prize in physics in 1923 for the oil drop experiment. A simplistic schematic of his apparatus is shown below A spherical drop of oil, falling through a viscous medium like air, will quickly reach a constant velocity. When it reaches this equilibrium position, the viscous force is balanced by other forces acting on the drop, such as gravity, buoyant forces from the air, electrical forces, etc. In this experiment an electrical force of varying magnitude is introduced to change the motion of the falling drop by an ionization source. By measuring the velocity of the oil drop under different conditions the amount of charge on the drop may be determined. If the charge on the drop is an integer multiple of the fundamental unit of charge (the electron), then one will be able to confirm the quantization of charge.[1] WHAT IS MIILIKAN OIL DROP EXPERIMENT Oil-drop experiment was the first direct and compelling measurement of the electric charge of a single electron. It was performed originally in 1909 by the American physicist Robert A. Millikan. Using a perfume atomizer, he sprayed tiny drops of oil into a transparent chamber. At the top and bottom were metal plates hooked to a battery, making one positive (red in animation) and the other negative (blue in animation). Since each droplet picked up a slight charge of static electricity as it traveled through the air, the speed of its motion could be controlled by altering the voltage on the plates. When the space between the metal plates is ionized by radiation (e.g., X rays), electrons from the air attach themselves to oil droplets, causing them to acquire a negative charge. Millikan observed one drop after another, varying the voltage and noting the effect. After many repetitions he concluded that charge could only assume certain fixed values. The smallest of these portions was none other than the charge of a single electron.[3] OUTLINE OF EXPERIMENT Very small oil drops are produced by spraying air over oil (or premade latex spheres are used) into a drift chamber. The oil drops fall but reach terminal velocity very quickly because of their large area to mass ratio. The terminal velocity is measured using a microscope with a graduated scale and a stopwatch. If the drop is charged it can then be moved upward (or forced down) using the electric field produced by metal plates above and below the experimental chamber. The upward and downward terminal velocities are also measured. APPARATUS Robert Millikans apparatus incorporated a parallel pair of horizontal metal plates. By applying a potential difference across the plates, a uniform electric field was created in the space between them. A ring of insulating material was used to hold the plates apart. Four holes were cut into the ring, three for illumination by a bright light, and another to allow viewing through a microscope. A fine mist of oil droplets was sprayed into a chamber above the plates. The oil was of a type usually used invacuum apparatus and was chosen because it had an extremely lowvapour pressure. Ordinary oil would evaporate away under the heat of the light source causing the mass of the oil drop to change over the course of the experiment. Some oil drops became electrically charged through friction with the nozzle as they were sprayed. Alternatively, charging could be brought about by including an ionising radiation source (such as anX-ray tube). The droplets entered the space between the plates and, because they were charged, could be made to rise and fall by changing the voltage across the plates.[2] Principal The method is based upon the observation of the rate of motion of a small oil drop. Under free fall due to gravity and under the application of suitable electric field. By adjusting the electric field suitably, a given oil drop can be made to move up or down or even kept balanced in the field of view for sufficiently long time and a series of observation can be made. Construction Robert Millikan apparatus in corporate a parallel pair of horizontal metal plates. By applying a potential difference across the pates a uniform electric was created in space between them a ring of insulating material was used to hold the plate apart four holes were cut into the ring, three for illumination by a bright light and another to allow viewing through a microscope. Method Initially the oil drops are allowed to fall between the plates with the electric field turned off. Millikans basic idea was to measure the rate of fall of a single drop acted on by gravity and drag forces, apply stokes law to determine the drop radius and mass, then to measure its upward velocity in an opposing electric field and hence determine the total charge on an individual drop. The field is then turned on and if it is large enough some of the drops will starts to rise. Oil droplets charged by an atomizer are allowed two pass to small hole in the upper plate of parallel plate capacitor. If these droplets are illuminated from the side. They appear as brilliant stars against a dark background and the rate of fall of individual drops may be determined. If an electrostatic field of several thousand volts per meter is applied to the capacitor plates the drop may moves slowly upwards typically at rates of hundreds of a centimeter per second. Because the rate of fall is comparable a single droplets with constant mass and radius may be followed for hours alternately rising and falling by simply turning the electric field on and off. The atomicity of charge is shown directly by observation that after a long series of measurements of constant upward velocities one observe discontinuous charge or jump to a different upward velocity. This discontinuous charge is caused by the attraction of an ion to the charged droplet and consequent charge in droplet charge. Such charge become more frequent when a source of ionizing radiation is placed between the plates. The quantitative analysis of the Millikan experiments starts with Newtons second law applied to the oil drop . ?y-= may because the drag force is large a constant velocity of fall is quickly achieved and all measurement are made for the case ay = 0 or ?fy=0. If we assume that magnitude of the drag force is proportional to the speeds Cv. Cv-mg=0(field off) q1E -mg- Cv1=0 (field on) Eliminate c from this expression gives q1 = mg/E (v+v1/v) when the droplet undergoes a discontinuous change in its upward speed from v1 to v2 its new charge q2 is given by q2 = mg/E (v+v2/v) Dividing q1 by q2 q1/q2 = v+ v1/v+v2 Electric Charge Electric charge is an intrinsic characteristics of the fundamental particles making up those objects that is it is a property that comes automatically with those particles wherever they exist. The vast amount of charge in an everyday object is usually hidden because the object contains equal amounts of the two kinds of charge positive and negative charge. With such an equality or balance of charge. The object is said to be electrically neutral that is it contains no net charge. If the two type of charge are not in balance then there is a net charge. Charge object interact by exerting forces on one another charges with the same electrical sign repel each other and charges with opposite electrical attract each other. Stokes law When a solid body moves through a fluid, the fluid is contact with the solid is dragged with it relative velocities are stabilized between the layers of the fluid near the solid so that viscous force start operating. The fluid exerts viscous force on the solid oppose the motion the of the solid. The magnitude of the viscous force depends on the shape and size of the solid body. Its speed and the coefficient of the viscosity of the fluid. Suppose a spherical body of radius r moves at a speed v through fluid of viscosity ?. The viscous force f acting on the body depends on r, v and ?. Assuming that the force is proportional to the viscous powers of these quantities, we can obtain the dependence through dimensional analysis. F= kra vb ?c Where k is the dimensional constant. Dimensional constant k = 6 p, so that the equation becomes F = 6 p ? r v Viscosity When a layer of a fluid slips or tends to slip on another layer in contact. The two layer exert tangential force on each other. The direction such that relative motion between the layer is opposed. This property of a fluid to oppose relative motion between its layer is called viscosity. The force between the layers opposing relative motion between them are known as the forces of viscosity. Thus, viscosity may be through of as the internal friction of a fluid in motion. If a solids surface is kept in contact with a fluid and is moved, force of viscosity appear between the solid surface and the fluid layer in contact. The flid in contact is dragged with solid and there is no relative slipping. When a boat moves slowly on the water calm river. The water in contact wwitth the boat is dragged with it, whereas the water in contact with the bed of the river remains at the rest. Velocities of the different layer are coefficient. Let v be th velocity of the layer at a distance from the bed and v+dv be the velocity at a distance z+dz. Thus the velocity differs by dv in going through a distance dz perpendicular to it. The quantity dv/dz is called the velocity gradient. The force of viscosity between two layers of a fluid is proportional to the velocity gradient in the direction perpendicular to the layers. Also the force is proportion to the area of the layer. Thus if F is the force exerted by a layer of area a on a layer in contact. F a A and F a dv/dz F = ? A dv/dz The negative slide is included as the forceis fractional in the nature and opposes relative motion. The constant of proportionality ? is called the coefficient of viscosity. The S.I unit of viscosity is N-s/m2 and CGS unit is dyne sec/cm2+ is in common use and is called a poise. IMPORTANCE OF MILLIKAN METHOD It is a direct and a prices method for determination of electronic charge, yielding fairly accurate results. It proves that an electron carries a definite amount of charge and that the charge on an ion , positive or negative, is numerically equal to that on electron. It establishes that electricity is atomic in nature. Avogadros number- The knowledge of the charge on an electron helps to determine Avogadros number which is the number of molecules contained in 1 gram molecule of an element. Gram atom and gram molecule of an element is its weight in gram numerically equal to its atomic weight or molecular weight respectively. CONCLUSION REFERENCE http://facultyfiles.deanza.edu/gems/lunaeduardo/MillikanOilDropExperiment.pdf http://en.wikipedia.org/wiki/Oil-drop_experiment#Apparatus http://www.phy.ntnu.edu.tw/ntnujava/index.php?topic=357.0

Class-Size Reduction Essay -- Exploratory Essays Research Papers

Class-Size Reduction    As our country continues to grow, so do our classrooms in which our future is grown. Crowded classrooms can make it difficult for children to learn and can increase stress to pass a class. Reducing class sizes at an early age can "improve student learning" by their being exposed to more one on one attention with a teacher (Class-Size Reduction Program). To achieve this goal, the Class-Size Reduction Program calls for more and better-qualified teachers with more classrooms. Some might see this as a great expense with an increase of taxes. Yet, Congress has already approved $1.3 billion last year to help reduce our schoolsà ­ class sizes. The goal to is to bring down the average size classroom of 25 students to about 18 students per teacher. In those schools that have already taken advantage of this program, students have shown a great deal of improvement in grades and on tests (U.S. Department of Education 1 and 2).   Though expensive, class size reduction is a necessity   because research has shown that children are more successful in learning environments which have fewer students.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In 1998, Bill Clinton paved the way for the Class-Size Reduction Program when he said "Reducing class size is one of the most important investments we can make in our childrenà ­s future. Recent research confirms what parents have always known. Children learn better in small classes with good teachers, and kids who start out in smaller classes do better right through their high school graduation." (U.S. Department of Education 1) After Clintonà ­s proposal, Congress granted $1.2 billion to help hir... ...ucation. More dollars for fewer students in the classroom and more dollars for new, well trained teachers are key ingredients in the recipe for student success.       Works Cited Class-Size Reduction Program.   http://ed.gov/offices/OESE/ClassSize/index.html Class-Size Reduction Program. Myths and Realities. 7 Oct. 2001   http://www.ed.gov/offices/OESE/ClassSize/myths.html Cohen, Michael, etal. U.S. Department of Education. The Class-Size Reduction Program   September 2000. Flannery, Pat. "Smaller classes come at high cost." The Arizona Republic on the Web 1 Oct. 2003. 8 Oct. 2001. <http://www.arizonarepublic.com/cgi-bin/print.php3> U.S. Department of Education. Final FY 2001 Class Size Reduction State Allocations. 7 October 2003. <http://www.ed.gov/offices/OESE/ClassSize/CSAllocation/cs-usa.html

Jack: Almost the Hero of Lord of the Flies Essay

Jack, leader of a group of choirboys and ultimately chief of the hunters, is Ralph’s principal antagonist. Described as having a full head of red hair, wearing a black cloak and bullying his way through the boys, his role as a villain is fairly clear from the beginning. Jack is destined to be the primary cause of destruction on the island; however, he is not presented as a one-dimensional monster. Golding forges a more complex and subsequently more credible character than that. Jack does, for instance, feel some regrets for the blood on his hands. But before long he represses and noble instincts and embraces a life of savagery. He makes the psychological break symbolically when he baptizes himself with the blood of a slaughtered pig. With the exception of Ralph, Piggy, and a few others, he eventually lures the other boys to follow him in a life consecrated in blood, a life which will lead them to multiple murders. Abstractly, Jack represents the bestial instinct of the human being unrestrained by any rational Control. Jack is a devil because of the savage ways he acts like the red hair, painted faces, the savage pig hunts, the rituals, sacrifices, and the terrorist acts. Jack is evil because of him being always murderous. He is always wanting to hunt things and not care what happens to the animal. Once he gets incharge of his own group he paints his face and his red hair make him look like the devil. He uses threating comments to get other people join his group. And he goes on savage acts like going and beating up Ralph and Piggy for Piggy’s glasses. Jack is always bulling his way through all the boys like he forces Piggy to give him Piggy’s glasses. Jack is evil like when he sees that it is beginning to get dark and he unexpectedly orders the tribe to do its dance. All the boys leap up and step wildly around the blazing fire, waving their weapons. They intone a bloodcurdling chant and become wilder and wilder. That’s some of the savagery that Jack does in this book. Jack is like the devil because of the savage things that he does and the nasty ways that he treats people like Piggy. That is what I would think that is why Jack is like the devil†¦.

Art in Antiquity essay

Art in Antiquity essay Art in Antiquity essay Art in Antiquity essayIn modern sense, the term â€Å"age of gold† often refers to any period of flourishing, prosperity, and moral purification. In the ancient context, however, it was associated with Greek mythology, in which there was a record of better times. Hesiod (c. 700 B.C.), a Greek poet, fixed the legend in Works and Days to make people know about the Golden Age of Cronus, when people lived like gods, free from grief and misery. Later, the Romans adopted the story about ideal world to their reality. Thus, Ovid (43 B.C. – c. 17 A.D.), a Roman poet, echoed Hesiod in Metamorphoses, but the main difference was in the idea that the era of prosperity was a perspective for the Romans’ future, not a ‘forever-lost-past’. While for the Greek the Golden Age was over because Cronus was defeated and the circumstances were beyond human control, the Roman poets believed that the decline took place because human virtues turned into vices and human, so hu man virtues could bring the Age of Gold back. It was the propaganda of the concept that the Golden Age was again achievable that made the Romans believe in the ideal world and take their own effort to create it. The first Roman emperor Augustus (63 B.C. – 14 A.D.) tried his best to bring about the legendary Golden Age. He paid much attention to the development of sciences and art, which helped his empire develop and flourish and his glory grow in the meantime. Current study is intended to explore how propaganda of the Age of Gold idea contributed to the growth of Roman power along with the development of warfare, politics, and legislation. The study investigates how the longed-for ideal world was fixed in the artwork. In this way, it is expected to provide the evidence that Augustus worked not only for his own ambition, but he did have a clear program to bring peace, security, and glory to his people.The Murals of the Garden Room at Prima PortaIn 1863 archaeologists discovere d a wonderful room at Prima Porta. Due to the documents left by Pliny and Cassius Dio, the location was known for the Villa of Livia, Augustus’ wife. According to the legend, a white hen fell to the lap of Livia just from the clutches of an eagle. In its beak, the hen held a branch of laurel. The crown-bearing couple planted the branch, and the laurel grew into a grove with amazing vigor, thus becoming a symbol of Augustus glory. Today, the place itself (available for the visitors of Museo Nazionale Romano) is famous for the illusionistic murals of partially underground triclinium painted c. 30-20 B.C. The semi-subterranean Garden Room embodied arboreal mythology that became popular in the times of Augustus. The frescoes represent a vista of garden in which different trees and shrubs blossom and fruit at once. The oak, the umbrella pine, the red fir are seen in the foreground. Box trees, cypresses, holm oaks, viburnums, and date palms neighbor pomegranates, oleanders, apple q uinces, strawberry trees, together with ivy, acanthus, laurels and myrtles beyond the marble enclosure. Meanwhile, the variety of flowers includes chamomiles and roses, chrysanthemums and poppies. Violets, irises, and ferns also grow along the footpaths. All the birds enjoy their freedom, except the one put into a gilded cage depicted on the low wall.Order neighboring disorder, woodland and garden displayed together, and wild birds beyond the balustrade all create a utopian landscape to welcome a guest into the realm of harmony. Although it is a celebration of naturalistic technique in blue and green, the view is not the reproduction of nature. Such a combination of flora and fauna representatives, â€Å"as protean and mulitvalent in their structures and meanings as the contemporary poetry of Virgil† (Kleiner 200), is not possible, but it is a cordial invitation to the world specially made for humans, an ideal world more specifically. The artwork rather creates nature than re produces it, and the purpose will be clear if to turn to the idea of the Golden Age.Propagation of the promised Golden Age As for the purpose of the Garden Room, it had both pragmatic and cultural meaning. On the one hand, it was a dining room in the suburbs intended to give shelter for the guests during hot summer days. It goes without saying that the triclinium stayed cool due to its partially underground disposition, so the guests could have rest from heat and enjoy summer banquets in comfort. The emperor had no opportunity to grow real gardens as he did outside, but he found an effective alternative. The pictured gardens were also good at creating the atmosphere of peace and rest due to the ornamental illusion of natural surroundings, so necessary during the scorching summer months.The beneficent world of nature was an allegory for â€Å"fertility and prosperity of the Augustan state† (Henig 192). Each of the trees and plants has its meaning, and most of them come from th e Ovid’s Metamorphoses in which pines, laurel, cypress trees as well as magpies, partridges, and nightingales played a specific role. The state cannot exist without an order, but a natural order of things has to be taken to account to make the state prosper, so the landscape of the Garden Room in which organic order compliments regular structure is obviously a symbol for Augustan powerful empire. The viewer is able to read the message that the close to nature, the pure the morals. What is more, the eye can read the propaganda of peace and stability as well as wealth and abundance through the plentiful motifs of floral character. In this way, the lush fertility of nature celebrates the vitality and renewal of Rome under Augustan peace (Toynbee 442).ConclusionsThe study has shown that in the ancient times art was a rewarding tool for visual expression of political and ideological intentions of a ruler. Augustus made it the cornerstone of his program to reinvigorate Rome and mak e it the most powerful and virtuous state in the world. While social and religious legislation helped him to re-establish moral virtues of the Roman citizens, powerful symbolism in art supported an image of greatness and confidence associated with Augustan renewal.All in all, a garden of imagination painted on the walls of the Villa of Livia is an eloquent example of well-planned propaganda of the idea that under the guidance of Augustus Rome was expected to experience the glorious return of the legendary Golden Age. Out of time and space, with each species fixed in the moment of their own glory, the painting of exotic fecundity deliberately symbolizes the perpetual spring of the Augustus prosperous reign.

Biography of John Sutter, Landowner During Gold Rush

Biography of John Sutter, Landowner During Gold Rush John Sutter (born Johann August Suter; February 23, 1803–June 18, 1880) was a Swiss immigrant in California whose sawmill was the launching spot for the California Gold Rush. Sutter was a prosperous pioneer and land baron when one of his sawmill workers found a nugget of gold at the mill, on January 24, 1848. Despite the rush for gold and fortune that ensued on his land, Sutter himself was driven into poverty. Fast Facts: John Sutter Known For:  Sutter was a settler and founder of California and his mill was the launching spot for the California Gold Rush.Also Known As:  John Augustus Sutter, Johann August SuterBorn:  February 23, 1803 in Kandern, Baden, GermanyDied:  June 18, 1880 in Washington, D.C.Education: Possibly a Swiss military academySpouse: Annette DuboldChildren: 5Notable Quote: After having proved the metal with aqua fortis, which I found in my apothecary shop, likewise with other experiments, and read the long article â€Å"gold† in the Encyclopedia Americana, I declared this to be gold of the finest quality, of at least 23 carats. Early Life Johann August Suter was a Swiss citizen born on February 23, 1803, in Kandern, Baden, Germany. He went to school in Switzerland and possibly served in the Swiss Army. He married Annette Dubold in 1826 and had five children. Leaving Switzerland In early 1834, with his shop failing in Burgdorf, Switzerland, Suter abandoned his family and set off for America. He arrived in New York City and changed his name to John Sutter. Sutter claimed a military background, saying he had been a captain in the Royal Swiss Guard of the French king. This claim has not been proven by historians, but as â€Å"Captain John Sutter,† he soon joined a caravan headed for Missouri. Traveling West In 1835, Sutter was moving farther westward, in a wagon train headed for Santa Fe, New Mexico. For the next few years, he engaged in several businesses, herding horses back to Missouri and then guiding travelers out to the West. Always close to being bankrupt, he heard about opportunity and land in remote regions of the West and joined an expedition to the Cascade Mountains. Sutters Peculiar Route to California Sutter loved the adventure of travel, which took him to Vancouver. He wanted to reach California, which would have been difficult to do overland, so he first sailed to Hawaii. He hoped to catch a ship in Honolulu bound for San Francisco. In Hawaii, his plans unraveled. There were no ships bound for San Francisco. But, trading on his purported military credentials, he was able to raise funds for a California expedition which, oddly, went by way of Alaska. In June 1839, he took a ship from a fur trading settlement at what is today Sitka, Alaska to San Francisco, finally arriving on July 1, 1839. Sutter Talked His Way Into Opportunity At that time, California was part of Mexican territory. Sutter approached Governor Juan Alvarado and impressed him enough to obtain a land grant. Sutter was given the opportunity to find a suitable location where he could begin a settlement. If the settlement was successful, Sutter could eventually apply for Mexican citizenship. What  Sutter had talked himself into was not a guaranteed success. The central valley of California at that time was inhabited by Native American tribes who were very hostile to white settlers. Other colonies in the area had already failed. Fort Sutter Sutter set out with a band of settlers in late 1839. Finding a favorable spot where the American and Sacramento Rivers came together, on the site of present-day Sacramento, Sutter began building a fort. Sutter dubbed the little colony Nueva Helvetia (or New Switzerland). Over the following decade, this settlement absorbed various trappers, immigrants, and wanderers who were also seeking fortune or adventure in California. Sutter Became a Casualty of Good Fortune Sutter built up a huge estate and by the mid-1840s, the former shopkeeper from Switzerland was known as â€Å"General Sutter.† He was involved in various political intrigues, including disputes with another power player in early California, John C.  Frà ©mont. Sutter emerged unscathed from these troubles and his fortune seemed assured. Yet the discovery of gold on his property by one of his workers on January 24, 1848, led to his downfall. Discovery of Gold Sutter attempted to keep the discovery of gold on his land secret. But when word leaked out,  the workers in  Sutters settlement deserted him to search for gold in the hills. Before long, word had spread worldwide of the gold discovery in California. Crowds of gold seekers came streaming into  California and squatters encroached on Sutters lands, destroying his crops, herds, and settlements. By 1852, Sutter  was bankrupt. Death Sutter eventually returned East, living in a Moravian colony in Lititz, Pennsylvania. He traveled to Washington, D.C. to petition Congress for reimbursement for his losses. While his relief bill was bottled up in the Senate, Sutter died in a Washington hotel on June 18, 1880. Legacy The New York Times published a lengthy obituary of Sutter two days after his death. The newspaper noted that Sutter had risen from poverty to being the wealthiest man in the Pacific coast. And despite his eventual slide back into poverty, the obituary noted that he remained courtly and dignified. An article about Sutters burial in Pennsylvania noted that  John C.  Frà ©mont  was one of his pallbearers, and he spoke of their friendship back in California decades earlier. Sutter is known as one of the founders of California, whose Fort Sutter was the site of present-day Sacramento, California. His rise from poverty to wealth and his descent back to poverty is marked by a profound irony. The gold strike that created so many fortunes was a curse for the man on whose land it began and led to his ultimate ruin. Sources Discovery of Gold, by John A. Sutter - 1848.Hurtado, Albert, L. John Sutter: A Life on the North American Frontier,  University of Oklahoma Press, 2006.

United States of America cycling Essay Example | Topics and Well Written Essays - 1000 words

United States of America cycling - Essay Example The American cyclist team has been in existence for almost a hundred years. Set up in 1920, the initial group was to represent the country in the then Olympics.The group has grown to become a national cycling organization mandated with the talent identification and nurturing.Currently the group has a national outlook often soliciting for talented cyclists all over the country and providing them with the best apparatus thereby creating an enabling environment within which they develop their talents in cycling. To succeed in doing this, the group has scouts strewn all over the country searching for the talents and recruiting them into the group. The group capitalizes on the positive attributes of cycling as a sport to generate revenue with which it seeks to develop further and achieve some of its long-term goals. Just like any other, the organization therefore creates social events characterized by cycling competitions as a means of entertaining the society. Such events attract million s of visitors thereby earning the country foreign exchange. Cycling is a sport and a hobby to many within the American society; some people also use the sport a form of exercise. The country therefore has many untapped talents most of which exist idly especially among those who take the sports either as a hobby or an exercise tool. The organization therefore identifies such people and recruit them into the organization from where they do not only become a social group but a league within which they compete for titles and awards. Such competitions bring people together thereby resulting in a more cohesive society. The organization reserves a number of benefits to their recruits in an attempt to making them appreciate the sports and therefore nature their talents. Among the benefits are medical cover, given the understanding that the sport is precarious enough, the organization in partnership with some medical institution arranges for the participants to access subsidized medical pack ages for their insurance policies. This gives the athletes the peace of mind thereby coercing their intense participation in the sport. Additionally, the organization organizes numerous cycling events most of which it does in collaboration with other international groups. Such social events are effective platforms for exposing their talents thereby creating more opportunities for such people. The organization is actively involved in community oriented and therefore purchases and develops property thereby contributing to the national developments of not only the United States of America but also other international countries where its athletes take part in competition (Heijmans and Bill 23). The international cycling union is a profit generating organization and relies on the creativity of its activities to generate the funds for its operations and management. This implies that the organization must carry out effective SWOT analysis in order to make informed management decisions thro ugh which it earns revenues. SWOT analysis is a management tool that researches on the internal structures of the organization and the ability of such structures to earn the organization adequate profits. Additionally, the tool analyses the manner in which the external factors affect the operations of the business. The first two factors of the SWOT analysis are Strengths and weaknesses. The factors are internal implying that the organization can easily manipulate the factors to realize the desired results. The last two factors, which are opportunities and the threats to the business all, originate from the market. The organization cannot easily influence such but its reaction to the factors influences its profitability. Situational analysis-Strengths: The union has numerous strengths, which if managed effectively can secure increased funding for the union. One such strength is its national outlook. Began by the first group that represented the country in the Olympics, the union has a history of presenting a national outlook of the country. This implies that

Research paper &quot;New Zealand&quot; Examintation of its business

"New Zealand" Examintation of its business practices - Research Paper Example In the country, the normal business hours are from 8.30 am to 5pm from Monday to Friday. For some businesses, they open on Saturday but not on Sunday and the normal business hours are usually from 9am to 12.30 pm. When intending to meet any business associate, individuals are advised to make an appointment in advance and business meetings are expected to start just after a few minutes of a small talk (Collins, Roper, & Lawrence, 2010). Trust in the business world in New Zealand is considered as a very important factor. Thus, individuals are encouraged to cultivate and build trusting relationships. If an individual’s indicates to a colleague some reasons not to trust them, then it becomes very difficult to rebuild the trust back. Business transaction’s, presentations and negotiations needs to be clear and on the point without a lot of flowery languages, as such practices are frowned upon. Often business negotiations are expected to take time without rush or the application of unnecessary pressure to force the deal through in order to make a sale in an effort of retaining the customer and convincing them appropriately in the right manner (Campbell-Allen, Houston, & Mann, 2008). According to Collins et al., (2010) the New Zealand business community does not allow haggling. In this regards when doing business, it is important not to start with high prices expecting to bargain downwards. Rather business p ersons need to start with realistic figures that provide the customer the required value for their money or they will opt for other alternative options. The accepted language for doing business is English, and very few organizations, and companies will use another language unless the particular language is specifically required for a delegates meeting or an event. When doing business in the country, first impressions are considered important. Therefore, when

MBA Strategic Managment Coursework Example | Topics and Well Written Essays - 500 words

MBA Strategic Managment - Coursework Example This coursework discusses a controversial issue of successful corporate alliances and focuses on researching of it's collaborations in modern corporative culture. For the most part, the authors of cited works have successfully argued that corporate alliances, and collaboration, would become a strategic differentiator between those who flourish; and, those who perish, in the global competitive turf. The hypothesis the researcher developed in this coursework are as follows: 'A company’s sustained growth and competitive edge is derived through ‘middle-ground’ strategic alliances, than extreme M&A' and 'Overly tactical approach, rather than building reciprocal trust, between allying partners leads to failed alliances'. After analyzing and researching three other articles, the researcher provided detailed describtion of each one in the coursework and offered to establish the answers found as follows: 'Strategic alliances are not merely a fad. Global competition and shr inking time-to-market for products and services necessitate long term reciprocal partnerships' and 'Strategic alliances should take a long term view in fostering mutual trust, and sharing of resources from a strengths perspective; to move up the value chain, and sustain competitive edge in future'. In conclusion, the researcher of this coursework states that getting to know partner's culture and how it influences, both inside and outside the business environment are most important and crucial for success of corporate alliances.

ABC Co. Marketing Strategy Case Essay Example for Free

ABC Co. Marketing Strategy Case Essay ABC Manufacturing Company is a manufacturer of fine furniture designed to resemble the furniture used in various historical periods. The companys furniture is sold by approximately fifty dealers throughout the United States and in several foreign countries. Dealers are carefully selected by ABC to be sure they maintain the high quality imagine that ABC has established in its 100-year history of making fine furniture. Most dealers sell only ABCs furniture, but a few also sell noncompeting lines of similar quality. Dealers who sell only ABCs furniture are franchised to do business under ABCs trade name and would appear to the public to be branch stores rather than independent business. ABCs factory is a three-story building of heavy timber (mill) construction located in a New England town of 2,500 population. The first floor is used for warehousing and office space, and the two upper floors house the production facilities. The building is 75 years old and has been occupied by ABC since its construction. The local fire department is above average for towns of this size, but its water supply system does not have adequate reserve capacity to maintain pressure for fighting a major fire over a period of several hours. See more:Â  First Poem for You Essay Adjacent to the factory building is a large frame structure used by ABC to store seasoned lumber for its furniture. Lumber is first air dried in the yard adjoining the shed, with the exact drying period depending on the kind of wood involved. The air-dried wood is then kiln dried in ABCs own kiln, after which it is stored in the frame storage building until needed. ABCs power plant is located in a brick building about 50 feet from the main plant. It furnishes heat and steam for all operations. Water for the stream boilers is drawn from a large river adjacent to the power plant. Electricity is purchased from a public utility. Due to the length of the seasoning period, ABC usually has on the premises a supply of lumber adequate for four months of operations. Much of the lumber is purchased within a 200-mile radius of the factory, but substantial amounts are purchased from more distant sections of the United States or from foreign countries. For example, mahogany lumber, which is used in almost half of ABCs products, is imported by ABC from Latin American and Africa. Most of the lumber arrives at ABCs yard by railroad and is shipped FOB point of origin. The imported lumber is shipped by water to the nearest port, approximately 100 miles from ABCs factory, and then by train to the factory. Some locally produced lumber is delivered to ABC by truck, FOB ABCs yard. Workers in ABCs factory use some small power tools, such as saws, planers, lathes, and similar equipment. However, the production process is primarily manual. Highly skilled craftsmen build the companys products, using many of the same techniques that were used two centuries ago. Furniture finishing is done by hand, and most of the stains, varnishes and other finishing materials are compounded by ABCs employees according to the companys proprietary formulas. ABCs labour force is very stable because each craftsman undergoes a lengthy apprenticeship in the plant and because ABC pays wages that are relatively high by the standards of the community. Management considers the high wages to be necessary because of the time and expense required to hire and train a replacement for a craftsman who leaves the firm. Some finished furniture is shipped by railroad, but most of it is shipped by contract carrier trucks. The contract with the trucker does not include any provision relative to liability for damage to goods in transit. Export shipments are transported by truck to the nearest port and by water to the country of destination. All shipments are made FOB purchasers warehouse. All sales, including export sales, are made on open account and only to ABCs established dealers. Export accounts usually are denominated in and payable in the currency of the importers country. Accounts receivable, on the average, are equal to about one-eighth of annual sales. Accounts receivable records are kept on ABCs computer in the office section of the first floor of the factory building. The computer is also used for inventory and production control, payroll management, and other accounting functions. The computer equipment is owned by ABC. The office is cut off from the warehouse section of the first floor by a wood partition. The office and computer room are air conditioned, but the remainder of the building is not. Duplicate computer tapes, updated weekly, are stored in a well-protected vault in another part of the city. A monthly fee is paid for the tape storage. ABC owns several small trucks that are used to move lumber about its own premises and for local pickup and delivery. The trucks are kept in the lumber storage shed when they are not in use. Several lift trucks are used for moving lumber and other heavy items in and around the factory and lumber storage area. A freight elevator moves materials, finished furniture, lift trucks, and other equipment between floors in the factory. Automatic grillwork gates have been installed to prevent workers from falling into the elevator shaft. There is no passenger elevator. Workers use either the freight elevator or the open stairwells when moving between floors. Steel fire escapes have been installed on the exterior of the building to facilitate evacuation of the upper floors in case of fire or other catastrophe. ABC Manufacturing Company is wholly owned by its president, Mr. Carpenter, who is the grandson of the companys founder. Mr. Carpenter is considered wealthy by local standards. However, his fortune consists almost entirely of the stock of ABC Manufacturing Company, and he is dependent on his salary and company dividends for his livelihood. Nearly all of ABCs operating profit has been paid in dividends in recent years. Consequently, the company has only a modest cushion of liquid assets in excess of its operating needs. Profits have been consistent, but they have been relatively low because of the inefficiency of the present factory facilities. Although the dollar amount of ABCs sales has increased steadily because of price increases, the physical volume of sales has remained almost constant over the past several years. The lack of growth has resulted primarily from two factors. First, the present plant cannot accommodate greater production because of space limitations, and there is no available land adjacent to the plant to permit expansion. Second, the long training period required for new employees prevents rapid expansion of production. Mr. Carpenter has considered building a new factory at another location in the same town. However, such a move is not financially feasible unless the present plant can be sold, and no prospective purchasers have been found. A move to any location outside its present hometown would not be practical because of the companys dependence on its well-trained craftsman. The sales manager estimates that both the dealer network and sales could be increased by 30% over the next 5 years if production facilities could be provided. The cost to rebuild the present factory building in its present form would be $2.5 million. However, Mr. Carpenter has indicated that he would not build a new mill-type building to replace the current structure because of the high cost of the thick brick walls and heavy timber interior construction. A new, one-story, noncombustible masonry and steel building of comparable floor area would cost approximately $2 million to build and would be more efficient for ABCs purpose. The actual cash value of the present factory building is estimated to be $1.5 million, and ABC has insured it for that amount against fire and the extended coverage perils. The lumber storage shed, power plant, table and lumber kiln are also insured for their actual cash values. The following table shows the actual cash value and replacement cost for each of the structures. Table 1: ABC Company Building Values ___________________________________________________________________________________ BuildingActual Cash ValueReplacement Cost Factory$1,500,000$2,500,000 Lumber shed 150,000 200,000 Power plant 230,000 300,000 Kiln 270,000 320,000 ___________________________________________________________________________________ ABCs annual premium for fire and extended coverage insurance is $136,000, including the coverage for contends of the buildings and for lumber stored in the yard. There have been no fire or extended coverage losses during the past five years and only minor losses prior to that time. The companys estimated annual workers compensation premium is $165,000. Loss experience has been fairly consistent from year to year. Based on past experience, with adjustments for inflation and current benefit levels, normal losses of $104,000 can be expected. The most frequent claims have been small and have resulted from such minor injuries as splinters in hands, several minor dermatitis cases, and sawdust or metal particles in eyes. The more serious injuries have included back strains and loss of fingers in power saws and other power tools. ABC now has 15 percent debit under workers compensation experience rating plan. (That is, they are paying a rate 15% greater than manual rates). Questions 1. Identify the following loss exposures faced by ABC Manufacturing Company: 1) Direct property loss exposures 2) Indirect property loss exposures 3) Liability exposures 2. Your suggestions in risk management for ABC Company Case 2: Bite-O-Burger Company (Risk Management and Insurance) Description of Operations The Bite-O-Burger Company is a publicly held corporation. It owns and operates 843 fast-food restaurants located in eleven states in the United States. The restaurants feature a limited menu consisting of hamburgers, French fried potatoes, fried chicken, chili, related food items, and nonalcoholic beverages. The restaurants vary in size, but each is located in a free-standing building and surrounded by customer parking areas. All of the buildings were built to Bite-O-Burgers plans and specifications and share enough architectural characteristics to make them easily recognized as units of the chain. All have forced air heat and are air conditioned. At current prices, the average replacement cost of the restaurants is estimated at $125,000 per unit for the building and $100,000 for the equipment. Because of differences in size, the replacement cost, including building and equipment, ranges from $175,000 for the smallest restaurants to $300,000 for the largest. The average actual cash value is $205,000 for building and equipment combined. The restaurants vary in age from a few days to approximately 20 years. All of them are owned by Bite-O-Burger, but the newer ones are subject to substantial mortgages. The home office of the company is located in leased space in a building in the business district of a midwestern city. Bite-O-Burger occupies the upper three floors of the thirty-story building. The companys data processing centre is located on the top floor. All of the computer equipment is leased from the manufacturer. Bite-O-Burger also occupies a leased warehouse near the home office. It is used for storage and distribution of supplies (paper cups, wrapping materials, etc.) and nonperishable food items. Perishable food items are purchased from local suppliers near the restaurants in which they will be used, and they are delivered directly to the restaurants by the suppliers. There is no refrigeration equipment at the warehouse, but each restaurant has a large, walk-in refrigerator. Items from the company warehouse are distributed to the individual restaurants by a fleet of 30 owned tractor-trailer units. The same units also transport goods from the suppliers to the central warehouse when truck-load quantities are purchased. Smaller lots are shipped by common carrier FOB point of shipment. The values of the contents at the warehouse and home office are $15,750,000 and $3,200,000, respectively. Values at both locations are relatively constant throughout the year. Bite-O-Burger advertises extensively in newspapers in the cities in which it has several restaurants. Many of its advertisements feature endorsements of its products by prominent athletes and theatre personalities. Some advertisements feature pictures of local people and their favourable comments on the companys food and service. The company also sponsors softball and bowling teams in some cities as a part of its public relations program. Bite-O-Burgers profit and loss statement and an abbreviated balance sheet for last year are shown in Tables 2-1 and 2-2. The companys operating results for last year were typical of past years, but sales and assets have been growing at a rate of approximately 20% per year. Bite-O-Burgers fire and extended coverage losses for the five years are shown in Table 2-3. The quotations shown in Table 2-4 have been obtained for fire and extended coverage protectionblanket on buildings and contents on an actual cash value basis. Bite-O-Burger is well aware of the fire exposures associated with restaurants. Extensive fire control equipment has been installed in the kitchens of all units, and especially in the range hoods and in the cooking areas.