Advertising Has Been Used to Promote Goods and Services from 1945 to Today and Controls Consumers’ Behavior and Habits

Research Paper â€Å"The pervasiveness of contemporary advertising means that almost everywhere we turn, we are bombarded with appeals to buy-mostly under the guise of persuading us that buying will somehow improve our lives. † (Courtland L. Bovee and Williams F. Arens, Page 685). Fundamentally a good advert should attract attention and interest and should provide some control over the manner in which it is read. Advertising has been used to promote goods and services from 1945 to today and controls consumers’ behavior and habits. Considering the thesis, we could choose to agree with the fact that advertising manipulates consumers.This kind of marketing is essential for firms that want to show their superiority in a specific category of markets. People can see every day many adverts that encourage them to buy more and more goods or services. It makes consumers too materialistic and manipulates them psychologically to buy things they don’t need. Advertising promot es the consumption society. Obviously, many would agree that advertisers use tricky means in order to attract consumers’ attention. Moreover, not all parts of society are targeted. It can create problems considering children, ethnicities, religions and other criteria that affect population.There is already enough research that proves how harmful advertising can be. In fact, manipulating people psychologically causes harm. In the long run, it can develop a habit like it is in the United States. People using adverts don’t care about consequences and behave inappropriately. Some incitements, misleading, and minds’ control lead to what is called subliminal stimuli. By the way, advertising is maintaining competition between firms and as a consequence, it encourages innovation. Socially, advertising is considered as harmful but economically, it represents one of the main factors of innovation and technological progress.This paper will show why and how the use of adver tising has tremendously increased from 1945 to today. Then, we will show that advertisers use many efficient means of controlling people’s behavior and habits. Finally, we will argue that the effects of advertising can be harmful for populations and economies among a society. Considering that it seems dangerous and manipulative, we can point out that it is a huge source of information. It allows consumers to stay informed about new alternatives in their daily life. Moreover, some people think that this is better to buy products that were advertised than products unadvertised.After World War II, many countries that have been concerned by the conflict had to re-build what was destroyed. The most affected by such a war was the moral of populations. Advertising already existed but it began a means of showing that life can continue without trouble. We might have seen this tendency in the United States first. In fact, many advertising campaigns had the aim to show solid families ev en if they have lost a brother, a father or a friend in Europe or in Asia. Companies have understood that such a disaster can be used to promote goods or services they propose to citizens.Then, the globalization of television in the 1940’s helped the development of the use of advertising. Such a means of communication is essential. Adverts might already have been seen in newspapers, billboards or on broadsides but never on a screen. Traditionally, companies already used paper-based supports to show a short preview about new products or innovations and a slogan. Following that tendency, this is the beginning of the consumption society. Advertising encourages people to buy more and more goods. On the long run, it creates a way of thinking that develops an addiction.Commercials for Coca Cola are one of the best examples that affect the overall society. Drinking Coke improves citizens’ daily life because it gets satisfaction. â€Å"It has a taste that’s uniquely sa tisfying – a quality that’s unmistakable† (Fowles, Jib. Page 725). Another example is the place of women in society. They are targets of advertisers who promote goods that ensure an easier family life. â€Å"In terms of products represented, ads that illustrate this period concern mainly cigarettes, alcohol (beer and liquor), automobiles, food and drink, household cleaners, lotions and perfumes. † (Fowles, Jib. Page 691).The example of Camels cigarettes illustrates the situation (Fowles, Jib. Page 693). In 1947, advertisers pointed out the fact that doctors smoked more Camels cigarettes than other brands. Population will think this is not so harmful for their health and will buy more Camel cigarettes. The United States of America were a rich country before World War II. At the end of the conflict, it was clear that it was the richest country. This economic situation has encouraged the development of advertising. Each time there is a progress in a sector of the industry, advertisers improve their means of attracting people.At the beginning, it was only on paper-based supports with drawings. In 1951, it was the birth of television in color. The broadcast of public programs has considerably increased the audience and as a consequence, the impact of advertising. In addition, the economic period was favorable and many people might buy goods and services such as cars or household cleaners. On one hand, the video support allows consumers to be better informed but on the other hand, it encourages them to buy things they don’t need. According to a survey of the Census Bureau in the USA in the 1990’s, 98% of the American households owned one TV set. Census Bureau) In the 1980’s, the appearance of the Internet highlights a new period of advertising. Populations using this new technology of information are constantly confronted to adverts. â€Å"In 1994, Hot-wired site launches with the first banner adds from AT&T, Spri nt, MCI, Volvo and others† (Tungate, Mark). It was only a small part of the total advertising market but it increased at the same time the use of this new tool increased. The number of advertising agencies has considerably increased. There are more and more companies that use adverts to show their catalogue on paper, on buildings, on television and on the Internet.It is clear that, today, advertising is an essential part of the budget of businesses. Considering such a use of that tool, many people consider that advertisers make commercials in order to control consumers’ behavior and habits. â€Å"Advertising is the art of arresting the human intelligence just long enough to get money from it† (Blore, Chuck in Shah, Anup). The second subject that this paper will illustrate is to show that controlling consumers by the means of advertising is a today’s debate. In fact, advertisers are able to use tricky methods in order to attract people’s attention. H owever, as the year progressed, the sophistication of advertising methods and technics has advanced, enticing and shaping and even creating consumerism and needs where there has been none before, or turning luxuries into necessities† (Shah, Anup). Households are controlled against their will. When they are confronted to advertising, they are persuaded that they have to buy the product of one company. Everyone faces persuasion. We can see it in every street, in the cinema, on television, on Internet†¦ Advertisers give arguments based on populations’ daily life and use them to prove the benefits of a good or a service.If some people are always busy, there can be a good that helps them to be better organized. The advert will show that such a situation can be improved just by buying a particular product, produced by a particular company. This is the basis of persuasion. Following that, there are many methods that can be used to promote and sell. â€Å"Sometimes the si mple facts of our case are overwhelmingly persuasive. Other times we appeal to some need or motive of our listener because the facts alone aren’t persuasive enough† (Bovee, Courtland L. , Arens, William F. Page 687).Although the persuasion is not enough efficient, it is clear that the emotional appeals are the best way to force consumers’ to buy. Such a means of attracting people depends on the targets. Luxury brands will use arguments that attract consumers earning a lot of money. They display elements of a rich individual’s life and the fact that the product or the service was made for him. On the contrary, if the advert concerns the middle-class, it will be adapted to the â€Å"condition† of those people. In fact, this is also the case of consumers that do not need to put forward their income. There are advertising sponsors at both ends of that spectrum. Food companies offer natural products as well as convenience packaged goods. Shoe companies o ffer simple sandals as well as formal footwear† (Bovee, Courtland L. , Arens, William F. Page 687). This is why heroes are put forward in adverts. An individual who practices a sport and sees that his idol uses a specific product will encourage him to buy it. In the case of prevention, emotional appeals are the most adapted. Government uses this means to make people aware of what is dangerous.In order to reduce road traffic accidents, a commercial that shocks the audience appeals to fear. Consequences of such an advert will be more attention from drivers and fewer accidents on the road. We can’t explain how advertisers manipulate individuals without talking about subliminal stimuli. This means of controlling consumers’ behavior and habits is the most concealed because not everyone can perceive it. As a matter of fact, it is possible that not only individuals but also groups of individuals are controlled without their awareness. It changes their habits because the y do things they usually would ot do. We can determine that there are two ways to attempt an auditory. First, it touches the unconscious part of our brain. When people are reading a slogan or a sentence linked to an idea, several words are dissimulated and manipulate people by the language. It is clear that subliminal stimuli concerns the five censes. Consumers’ can hear, smell, touch things and be attracted. All of these criteria are strategically placed in order to have the maximum impact of perceptions. We take the example of a family that is shopping in a mall, they can see and hear promotions on products they didn’t intent to buy.Advertisers point out the fact that this is useful and essential. As the author William Cane pointed out: â€Å"Public concern about subliminal manipulation can be seen in 1957 when a marketing researcher looked into statistical data. James Vicary claimed to find dramatic increases in the sales of Coca-Cola and popcorn when he flashed th e phrases â€Å"Drink Coca-Cola† and â€Å"Eat popcorn† for 1/2000 of a second during a movie. The statistics showed an increase in popcorn sales by 58%, with an increase in Coca Cola sales by 18%. -Cola sales by 18%† (Cane, William.Umich. edu). Subliminal stimuli is used each time companies or politics want to control individuals against their will. Alternatively, advertisers can use sexual stimulants that influence individuals to buy. It is not difficult to determine what consumers need. Their fears are one of those determinants as well as their lack of self-confidence. Heroes can be put forward to prove that such a product can improve our everyday life. Movie stars are an example. People who have problems with their hair tend to buy lotions that a star uses.We know that adverts are created in such a way as to control consumers’ behavior and habits. Advertisers employed by companies manipulate people psychologically and force to buy things they donâ€⠄¢t usually need. The last part of this paper will deals with consequences of control and manipulation not only on individuals but also on economies. Finally, there are many consequences not only on individuals but also on economies. Manipulation and control through advertising can lead to critical effects on targeted consumers. In fact, there are different categories of eople in a society while the reaction is not the same in front of adverts. This is what we will demonstrate. First, one of the consequences of advertising campaigns is that it â€Å"makes us too materialistic† (Bovee, Courtland L. and Arens, William F. Page 686). It changes the value of every system and encourages the development of the consumption society. The acquisition of a product or using a service can change our daily life. With this idea, individuals are forced to think that buying more and more goods will make them more important. USA is the best example of such a situation. For example, they point o ut the fact that millions of Americans own 20 or more pairs of shoes, several TV sets, and often more than one vehicle† (Bovee, Courtland L. and Arens, William F. Page 686). Advertisers are looking for happiness linked with materialism. Companies don’t care about culture or improvements of the overall behavior of populations. The only thing that interests them is to sell. Finally, this materialism creates a cultural gap. It encourages the division of societies and creates conflicts. Then, there are questions about interferences with ethnicities.It is often the case in the USA and in every country where advertising is present. Advertisers use criteria such as the gender, the skin color, the social condition, or historical facts. In a country where there is a â€Å"melting pot†, it is considered as discrimination. We can say that commercials perpetuate stereotypes. As an example, when an advert targets women, it has been adapted realistically because they take an i mportant place in purchasing decisions. Even if there are improvements, there are still â€Å"bias and sexism in advertising† (Bovee, Courtland L. and Arens, William F. Page 689).Manipulation of children and teenagers through advertising can be critical. The possible harmful effects on both of these age ranges are significant. First, it is important to point out the fact that they are the most vulnerable and suggestible. When they are watching television, even if this is a program adapted to their age, commercials that are not adapted are broadcast and can influence them negatively. In the article â€Å"Advertising: Information or Manipulation† written by DeRego Makenzie, she is telling her experience with the effects of several adverts on children’s minds: â€Å"As an example, I was babysitting.My friend and I were watching her favorite show on Disney Channel: Hannah Montana. A commercial came on, and I stared at the screen in shock; in between two segments of a children's show, there was a commercial advertising Enzyte! I knew this could not be appropriate, and when she asked me what it was, I was dumbfounded. How was I supposed to answer that? Furthermore, children by the age of seven are exposed to commercials like these at least twenty thousand times. †Ã‚   Such a testimony confirms that advertisers don’t care about consequences of commercials if vulnerable minds are watching them.Regarding teenagers, this is more a problem with cigarettes and alcohol. They are more and more smoking cigarettes and drinking alcohol. Advertising is a factor of this tendency. It is clear that alcohol ads on television have been multiplied in the last few years. This is what is shown by the Center on Alcohol Marketing and Youth. One of their studies confirms that the top fifteen programs in 2003 had alcohol in their ads. Due to advertising’s influence on populations, there are economic consequences not only on individuals but also on companies.Consumers buy goods while the price is not always affordable. The fact that advertising encourages them to spend more and more money leads to economic problems. First, it forces them to borrow money from banks. On the short run, they can pay what they want but on the long run, many people can’t refund. Such a situation breaks the stability of families and of the overall economy. In the case of companies, they spend billions of dollars in adverts. It creates a competition between firms that many of them can’t assume. A company with a huge turnover will spend more on advertising than a modest business.Consequences will be that these modest businesses will shutdown because of the lack of customers willing to visit malls or any other huge business. We currently live in a profit-driven society. Individuals are constantly bombarded of adverts from companies, from the government or from any other institution that wishes to sell goods and services. To attract people, advertisers use tricky means and control consumers’ behavior and habits. What is often not shown is the impact of those methods. The aim is to encourage us to buy more and more against our awareness.Additionally, it maintains the idea of the consumption society and may cause economic problems for the large-scale. Following surveys, it affects vulnerable individuals such as children and is harmful. A social gap is being created due to the use of ethnicities, religions and other very sensitive issues. This paper has shown that the use of advertising has tremendously increased from the end of World War II to today and that it is clearly harmful for societies. It has created a new way of thinking which is maintained because of the methods that are more and more improved.At least, the addiction consecutive to the modification of populations’ behavior is increasing.WORK CITED PAGE Bovee, Courtland L. , and Arens, William F. The Indictments Against Advertising, Advertising M akes Us Too Materialistic. Writing and Reading Across the Curriculum, 10th edition by Laurence Behrens University of California, 2008. Pearson Longman pp. 685-691. Cohen, Dorothy. Elements of Effective Layout. Writing and Reading Across the Curriculum, 10th edition by Laurence Behrens University of California, 2008. Pearson Longman pp. 681-684. Cane, William. The Roots of Subliminal Perception. (www. umich. du) Census Bureau (www. census. gov) DeRego, Makenzie. Floyd Dryded Voices: Advertising: Information or Manipulation. Web. Wednesday, January 28th, 2008 (www. capitalcityweekly. com) Fowles, Jib. Chapter 13, New and Improved: Six Decades of Advertising, A Portfolio of Advertisements: 1945-2003. Writing and Reading Across the Curriculum, 10th edition by Laurence Behrens University of California, 2008. Pearson Longman pp. 691-737. Shah, Anup. Media and Advertising. Web. March 4th 2012. (www. globalissues. org) Tungate, Mark. Adland: A Global History Of Advertising. Philadelphia : K ogan Pages. 3 July 2007. Print.

Minority languages Essay

The world has very many languages that are considered as minor. These are well spread through the lands and they are threatened towards extinction. Various policies have been put forward by different countries to help preserve these unique dialects and one of the ways is by use of education scholarships given to people of these languages to encourage the to advance. As they advance, their languages get known in various places. Broadcasting stations that air programs in these languages have also been set up. Many more people can as a result hear them and adopt their ways. The culture of these minority groups can be used as a platform of preserving the dialects. Various campaigns have been set up to help market the culture of these people so that they remain dominant. Some countries have also gone to an extent of declaring that the minority languages are the national languages of their countries and this is a boost towards preserving the languages. Some education curriculums have also been set up so that these languages can be used in learning institutions and this has worked to spread awareness on these minority languages. This occurred in Sami which is an Irish dialect. Some important books like the bible have been printed in these languages and this gives security and helps to preserve the languages. The local owners of these languages are hence kept busy in their tradition and they feel comfortable and lack nothing because of the translations. The minor languages can best be preserved by making sure that the members fit in all arena of life by providing books and programs that are representative of their language. This is the only secure way. Source Tomasi, K. (2005). World History. NY: Oxford press.

Analysis of Divisional Performance of Asian Paints Ltd

PURUSHOTHAMAN ASSOCIATE PROFESSOR M. COM (BUSINESS FINANCE) DEPT. OF COMMERCE 2nd YEAR PONDICHERRY UNIVERSITY REG. NUMBER: 11351059 INTRODUCTION DIVISIONAL PERFOMANCE OF COST CENTRE AND PROFIT CENTRE A profit centre is a unit of a company that generates revenue in excess of its expenses. The main aim of profit centre is to earn profit. The performance of profit centre is evaluated in terms of whether the centre has been achieved its budgeted profit A  cost centre  is a business unit that is only responsible for the  costs  that it incurs. The manager of a cost centre is not responsible for  revenue  generation or asset usage. The performance of a cost centre is usually evaluated through the comparison of  budgeted  to actual costs. The costs incurred by a cost centre may be aggregated into a  cost pool  and allocated to other business units. Investment centre is responsible for both profit and investment. The investment centre manager has control over revenue, expenses and the amount invested in the current assets. The following are the techniques used to measure the divisional performance of cost centre and profit centre * Variance analysis * Profit * Return on investment * Market share COST PER UNIT: Cost refers to the total cost incurred for the production. So cost per unit refers to the cost incurred for producing 1 unit. Normally we used the below formula to calculate the cost per unit Cost/unit = total cost / No. of unit produced COST PER UNIT year| Production| Total expenses| COST PER UNIT| 008| 40946. 7| 559586| 0. 073173203| 2009| 50418. 7| 602922| 0. 083623918| 2010| 57937. 2| 732142| 0. 079133829| 2011| 72582. 9| 849056| 0. 085486587| Interpretation: The above table and chart shows the cost per unit of Asian paints India ltd. They incurred highest cost per unit in the year 2011. This may because increasing the cost of raw material or other charges etc. It is better to have lower cost per unit because when cost per unit increases the total cost will increase. That in turn reduces the profitability of a firm. In the 2008 the firms have lower cost per unit of production compared to other years. So may be this year the profit is increased. The cost per unit is higher in the years 2011 and 2009. COST VARIANCE Cost variance (CV) is the amount of money that was actually spent on a project or a part of a project compared to the amount of work that was actually accomplished. Cost variance = Budgeted cost of work performed – The actual cost of work performed. YEAR| TOTAL COST| STANDARD| COST VARIANCE | DECISION| 2008| 40946. 7| 61276. 54| -20329. 84| A| 2009| 50418. 7| 61276. 54| -10857. 84| A| 2010| 57937. 2| 61276. 54| -3339. 34| A| 2011| 72582. 9| 61276. 54| 11306. 6| F| 2012| 84,497. 20| 61276. 54| 23220. 66| F| Interpretation: Here from 2008 to 2010 there is a favorable situation because in these years actual cost is less than standard cost. In 2011 and 2012 actual cost exceeds standard cost. That may be because of increase in the cost/unit in these years. SALES VARIANCE Sales variance is the difference between actual sales and budget sales. It is used to measure the p erformance of a sales function, and/or analyze business results to better understand market conditions. Sales variance = Actual sales – standard sales Segment 1= Paint YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 39062. 2| 51731. 3| -12669. 1| A| 2009| 48641. 9| 51731. 3| -3089. 4| A| 2010| 56135| 51731. 3| 4403. 7| F| 2011| 63086. 1| 51731. 3| 11354. 8| F| Segment 2= Others YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 1731. 7| 1717. 375| 14. 325| F| 2009| 1634. 5| 1717. 375| -82. 875| A| 2010| 1774| 1717. 375| 56. 625| A| 2011| 1729. 3| 1717. 375| 11. 925| A| TOTAL SALES VARIANCE YEAR| TOTAL SALES| STANDARD| COST VARIANCE | DECISION| 2008| 40,946. 70| 62,655. 72| -21,709. 02| A| 2009| 50,418. 70| 62655. 72| -12,237. 02| A| 2010| 57,937. 0| 62655. 72| -4,718. 52| A| 2011| 72,582. 90| 62655. 72| 9,927. 18| F| 2012| 91,393. 10| 62655. 72| 28,737. 38| F| INTERPRETATION Sales variance is higher in the year 2012 which means that company sold more than standard sales in the year 2012. And the 2011 also have the favorable value but it is lower than 2012. From 2008 to 2010 company cannot sold more than standard sales. That is an unfavorab le situation for the company. MARKET SHARE The percentage of an industry or market’s total sales that is earned by a particular company over a specified time period is known as market share. Market share is calculated by taking the company’s sales over the period and dividing it by the total sales of the industry over the same period. This metric is used to give a general idea of the size of a company to its market and its competitors. Market share Year| Total sales| Industrial sales| Market share | 2008| 40,946. 70| 348047| 11. 76| 2009| 50,418. 70| 393266| 12. 82| 2010| 57,937. 20| 260717| 22. 22| 2011| 72,582. 90| 834703| 8. 70| 2012| 91,393. 10| 868,234. 00| 10. 53| Interpretation: Company has highest market share in the year 2010. It is decreased in the subsequent years may be because of increased price of the products. WORKING CAPITAL TURN OVER RATIO A measurement comparing the depletion of working capital  to the generation of sales over a given period called as working capital turn over ration. This  provides some useful information  as to how effectively a company is using  its working capital to generate sales. WORKING CAPITAL TURN OVER RATIO YEAR| TOTAL SALES| CURRENT ASSETS| CURRENT LIABILITIES| WC| WCTOR| 2008| 40,946. 70| 8,686. 30| 8018. 6| 667. 70| 61. 32| 2009| 50,418. 70| 10,403. 70| 7811. 4| 2,592. 30| 19. 45| 2010| 57,937. 20| 11,981. 00| 10588. 7| 1,392. 30| 41. 61| 2011| 72,582. 90| 15,475. 70| 11952. | 3,522. 90| 20. 60| 2012| 91,393. 10| 19,927. 70| 16008. 9| 3,918. 80| 23. 32| Interpretation: Here working capital ratio is higher in the year 2008. This means that company may have adequate working capital for their operation in 2008. Working capital to ratio is very lower in the subsequent years (i. e. 2009 to 2012), it shows that company is struggled with inadequacy of wor king capital in that years. INVENTORY TURN OVER RATIO Inventory Turnover Ratio is one of the efficiency ratios and measures the number of times, on average, the inventory is sold and replaced during the fiscal year. Inventory Turnover Ratio formula is: year| Total sales| opening stock| closing stock| Avg stock| ITOR| 2008| 40,946. 70| 40,946. 70 | 42,954. 70 | 41,950. 70 | 97. 61| 2009| 50,418. 70| 50,418. 70 | 52,427. 70 | 51,423. 20 | 98. 05| 2010| 57,937. 20| 57,937. 20 | 59,947. 20 | 58,942. 20 | 98. 29| 2011| 72,582. 90| 72,582. 90 | 74,593. 90 | 73,588. 40 | 98. 63| INTERPRETATION A low inventory turnover ratio is a signal of inefficiency, since inventory usually has a rate of return of zero. It also implies either poor sales or excess inventory. A low turnover rate can indicate poor liquidity, possible overstocking, and obsolescence, but it may also reflect a planned inventory buildup in the case of material shortages or in anticipation of rapidly rising prices. In our case the 2008 has the lower turnover rate. A high inventory turnover ratio implies either strong sales or ineffective buying (the company buys too often in small quantities, therefore the buying price is higher). A high inventory turnover ratio can indicate better liquidity, but it can also indicate a shortage or inadequate inventory levels, which may lead to a loss in business. Here the years from 2009 to 2011 there is constant turnover rate. RETURN ON INVESTMENT A performance measure used to evaluate the efficiency of an  investment or to compare the efficiency of a number of different investments. The objective of every firm is to earn a satisfactory return on capital invested. This is the measure of success i. e. it shows the overall profitability of the firm. ROI = PAT/ cap. Employed YEAR| PBIT| CAPILAT EMPLOYED| ROI| 2008| 5925. | 9,285. 00| 63. 81583199| 2009| 6075. 9| 10,944. 70| 55. 51454128| 2010| 10526. 9| 15,572. 20| 67. 60059593| 2011| 11636. 7| 19,753. 20| 58. 91045501| 2012| 14,086. 30| 24,877. 80| 56. 62196818| INTERPRETATION The above table and chart implies us, The ROI is higher in the year 2008. The Company gets 63. 82% as return on investment. This may because; in this y ear company sold more than the standard sales. So return on investment is increased. Company received lowest ROI in the year 2009 CONCLUSION: The Asian paints ltd is having an indifferent performance levels, they have both positive and negative performance indicators. The sales variance is for the last two years is favorable for the company, and also all other indicators such as cost variance favorable for the firm. Another thing is that market share of the company shows a decreasing trend due to decrease in sales. The inventory and working capital of the company is also not good. So it is important for the company to focus on to improve sales volume with higher turnover, better maintenance of working capital. And to try to get more return on investment by adopt necessary measure and techniques. Analysis of Divisional Performance of Asian Paints Ltd PURUSHOTHAMAN ASSOCIATE PROFESSOR M. COM (BUSINESS FINANCE) DEPT. OF COMMERCE 2nd YEAR PONDICHERRY UNIVERSITY REG. NUMBER: 11351059 INTRODUCTION DIVISIONAL PERFOMANCE OF COST CENTRE AND PROFIT CENTRE A profit centre is a unit of a company that generates revenue in excess of its expenses. The main aim of profit centre is to earn profit. The performance of profit centre is evaluated in terms of whether the centre has been achieved its budgeted profit A  cost centre  is a business unit that is only responsible for the  costs  that it incurs. The manager of a cost centre is not responsible for  revenue  generation or asset usage. The performance of a cost centre is usually evaluated through the comparison of  budgeted  to actual costs. The costs incurred by a cost centre may be aggregated into a  cost pool  and allocated to other business units. Investment centre is responsible for both profit and investment. The investment centre manager has control over revenue, expenses and the amount invested in the current assets. The following are the techniques used to measure the divisional performance of cost centre and profit centre * Variance analysis * Profit * Return on investment * Market share COST PER UNIT: Cost refers to the total cost incurred for the production. So cost per unit refers to the cost incurred for producing 1 unit. Normally we used the below formula to calculate the cost per unit Cost/unit = total cost / No. of unit produced COST PER UNIT year| Production| Total expenses| COST PER UNIT| 008| 40946. 7| 559586| 0. 073173203| 2009| 50418. 7| 602922| 0. 083623918| 2010| 57937. 2| 732142| 0. 079133829| 2011| 72582. 9| 849056| 0. 085486587| Interpretation: The above table and chart shows the cost per unit of Asian paints India ltd. They incurred highest cost per unit in the year 2011. This may because increasing the cost of raw material or other charges etc. It is better to have lower cost per unit because when cost per unit increases the total cost will increase. That in turn reduces the profitability of a firm. In the 2008 the firms have lower cost per unit of production compared to other years. So may be this year the profit is increased. The cost per unit is higher in the years 2011 and 2009. COST VARIANCE Cost variance (CV) is the amount of money that was actually spent on a project or a part of a project compared to the amount of work that was actually accomplished. Cost variance = Budgeted cost of work performed – The actual cost of work performed. YEAR| TOTAL COST| STANDARD| COST VARIANCE | DECISION| 2008| 40946. 7| 61276. 54| -20329. 84| A| 2009| 50418. 7| 61276. 54| -10857. 84| A| 2010| 57937. 2| 61276. 54| -3339. 34| A| 2011| 72582. 9| 61276. 54| 11306. 6| F| 2012| 84,497. 20| 61276. 54| 23220. 66| F| Interpretation: Here from 2008 to 2010 there is a favorable situation because in these years actual cost is less than standard cost. In 2011 and 2012 actual cost exceeds standard cost. That may be because of increase in the cost/unit in these years. SALES VARIANCE Sales variance is the difference between actual sales and budget sales. It is used to measure the p erformance of a sales function, and/or analyze business results to better understand market conditions. Sales variance = Actual sales – standard sales Segment 1= Paint YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 39062. 2| 51731. 3| -12669. 1| A| 2009| 48641. 9| 51731. 3| -3089. 4| A| 2010| 56135| 51731. 3| 4403. 7| F| 2011| 63086. 1| 51731. 3| 11354. 8| F| Segment 2= Others YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 1731. 7| 1717. 375| 14. 325| F| 2009| 1634. 5| 1717. 375| -82. 875| A| 2010| 1774| 1717. 375| 56. 625| A| 2011| 1729. 3| 1717. 375| 11. 925| A| TOTAL SALES VARIANCE YEAR| TOTAL SALES| STANDARD| COST VARIANCE | DECISION| 2008| 40,946. 70| 62,655. 72| -21,709. 02| A| 2009| 50,418. 70| 62655. 72| -12,237. 02| A| 2010| 57,937. 0| 62655. 72| -4,718. 52| A| 2011| 72,582. 90| 62655. 72| 9,927. 18| F| 2012| 91,393. 10| 62655. 72| 28,737. 38| F| INTERPRETATION Sales variance is higher in the year 2012 which means that company sold more than standard sales in the year 2012. And the 2011 also have the favorable value but it is lower than 2012. From 2008 to 2010 company cannot sold more than standard sales. That is an unfavorab le situation for the company. MARKET SHARE The percentage of an industry or market’s total sales that is earned by a particular company over a specified time period is known as market share. Market share is calculated by taking the company’s sales over the period and dividing it by the total sales of the industry over the same period. This metric is used to give a general idea of the size of a company to its market and its competitors. Market share Year| Total sales| Industrial sales| Market share | 2008| 40,946. 70| 348047| 11. 76| 2009| 50,418. 70| 393266| 12. 82| 2010| 57,937. 20| 260717| 22. 22| 2011| 72,582. 90| 834703| 8. 70| 2012| 91,393. 10| 868,234. 00| 10. 53| Interpretation: Company has highest market share in the year 2010. It is decreased in the subsequent years may be because of increased price of the products. WORKING CAPITAL TURN OVER RATIO A measurement comparing the depletion of working capital  to the generation of sales over a given period called as working capital turn over ration. This  provides some useful information  as to how effectively a company is using  its working capital to generate sales. WORKING CAPITAL TURN OVER RATIO YEAR| TOTAL SALES| CURRENT ASSETS| CURRENT LIABILITIES| WC| WCTOR| 2008| 40,946. 70| 8,686. 30| 8018. 6| 667. 70| 61. 32| 2009| 50,418. 70| 10,403. 70| 7811. 4| 2,592. 30| 19. 45| 2010| 57,937. 20| 11,981. 00| 10588. 7| 1,392. 30| 41. 61| 2011| 72,582. 90| 15,475. 70| 11952. | 3,522. 90| 20. 60| 2012| 91,393. 10| 19,927. 70| 16008. 9| 3,918. 80| 23. 32| Interpretation: Here working capital ratio is higher in the year 2008. This means that company may have adequate working capital for their operation in 2008. Working capital to ratio is very lower in the subsequent years (i. e. 2009 to 2012), it shows that company is struggled with inadequacy of wor king capital in that years. INVENTORY TURN OVER RATIO Inventory Turnover Ratio is one of the efficiency ratios and measures the number of times, on average, the inventory is sold and replaced during the fiscal year. Inventory Turnover Ratio formula is: year| Total sales| opening stock| closing stock| Avg stock| ITOR| 2008| 40,946. 70| 40,946. 70 | 42,954. 70 | 41,950. 70 | 97. 61| 2009| 50,418. 70| 50,418. 70 | 52,427. 70 | 51,423. 20 | 98. 05| 2010| 57,937. 20| 57,937. 20 | 59,947. 20 | 58,942. 20 | 98. 29| 2011| 72,582. 90| 72,582. 90 | 74,593. 90 | 73,588. 40 | 98. 63| INTERPRETATION A low inventory turnover ratio is a signal of inefficiency, since inventory usually has a rate of return of zero. It also implies either poor sales or excess inventory. A low turnover rate can indicate poor liquidity, possible overstocking, and obsolescence, but it may also reflect a planned inventory buildup in the case of material shortages or in anticipation of rapidly rising prices. In our case the 2008 has the lower turnover rate. A high inventory turnover ratio implies either strong sales or ineffective buying (the company buys too often in small quantities, therefore the buying price is higher). A high inventory turnover ratio can indicate better liquidity, but it can also indicate a shortage or inadequate inventory levels, which may lead to a loss in business. Here the years from 2009 to 2011 there is constant turnover rate. RETURN ON INVESTMENT A performance measure used to evaluate the efficiency of an  investment or to compare the efficiency of a number of different investments. The objective of every firm is to earn a satisfactory return on capital invested. This is the measure of success i. e. it shows the overall profitability of the firm. ROI = PAT/ cap. Employed YEAR| PBIT| CAPILAT EMPLOYED| ROI| 2008| 5925. | 9,285. 00| 63. 81583199| 2009| 6075. 9| 10,944. 70| 55. 51454128| 2010| 10526. 9| 15,572. 20| 67. 60059593| 2011| 11636. 7| 19,753. 20| 58. 91045501| 2012| 14,086. 30| 24,877. 80| 56. 62196818| INTERPRETATION The above table and chart implies us, The ROI is higher in the year 2008. The Company gets 63. 82% as return on investment. This may because; in this y ear company sold more than the standard sales. So return on investment is increased. Company received lowest ROI in the year 2009 CONCLUSION: The Asian paints ltd is having an indifferent performance levels, they have both positive and negative performance indicators. The sales variance is for the last two years is favorable for the company, and also all other indicators such as cost variance favorable for the firm. Another thing is that market share of the company shows a decreasing trend due to decrease in sales. The inventory and working capital of the company is also not good. So it is important for the company to focus on to improve sales volume with higher turnover, better maintenance of working capital. And to try to get more return on investment by adopt necessary measure and techniques.

Tiffany & Co Essay Example | Topics and Well Written Essays - 6000 words

Tiffany & Co - Essay Example Though Tiffany & co. is the price leader, the stores locations make it convenient to its customers. This is a strong marketing mix and other retailers may compete with the company by increasing their number of stores but this does not compare to the low price strategy used by Tiffany & co. Tiffany & co. has been a powerful retail brand and therefore has a good reputation for its value for money. Its convenience and the provision for a wide range of products have contributed to its strengths in the market. Tiffany & co. has also grown substantially over the recent years therefore has experienced global expansion. The company has a core competence which involves the use of improved information technology that supports international logistics systems for example the company carries out a market research that enable the company to see hoe the products perform countrywide and store by store. 2. Review of company and its business The company was the first to win an award in excellence in U S for its silverware. This was in 1867 and in 1877 the company released its logo of cross which was rare as it could only be offered to combat awards. Tiffany & Company also is said to be among the largest private employers having about 9,000 employees as at 2009. Sandra and Roy (1997) shows the company generates revenue of more than $2.86 billion. percent of sales from the grocery business and has therefore focused in opening stores for example in 2007, the company was operating about 64 stores in US which was a total of 480,000 gross square feet. There are also 104 international stores totaling to 300,000 gross square feet. Fairfax Square located in Tyson’s Corner opened in 1990 is the largest outside New York.... The intention of this study is Tiffany & co as first winner of an award in excellence in US for its silverware. This was in 1867 and in 1877 the company released its logo of cross which was rare as it could only be offered to combat awards. Tiffany & Company also is said to be among the largest private employers having about 9,000 employees as at 2009. Sandra and Roy shows the company generates revenue of more than $2.86 billion. percent of sales from the grocery business and has therefore focused in opening stores for example in 2007, the company was operating about 64 stores in US which was a total of 480,000 gross square feet. There are also 104 international stores totaling to 300,000 gross square feet. Fairfax Square located in Tyson’s Corner opened in 1990 is the largest outside New York. The most profitable location was the store in Costa Mesa in California then the New York store and Boston Copley Place. The company’s social responsibility is to plan and develop a program that will promote community development and to enable more people to improve their life. It also advocates for zero rate waste. Tiffany & co.’s mission involves enhancing and integrating supplier diversity programs where it will be categorised in procurement practices. These practices advocate for minority people in the society especially enabling women to open their own businesses. Some of the ingredients that have contributed to the success of Tiffany & co. include the strengths and virtues of the company’s founder. This is due to his overriding vision and unchanging values.

Respone Case Study Example | Topics and Well Written Essays - 500 words

Respone - Case Study Example This excerpt brings out Alice as a hard working. I was especially moved by the fact that even though she had worked her way up to become a biomedical engineer, she was still able to deliver the free medical supplies in poor countries. As a result, she feels that she has made a difference. However, the author points out that Alice was fascinated by the trips to South America and Africa (Sheehan 634). This is quite confusing since the trips are quiet out of the objectives of the company. I therefore did not get the connection between the fulfillments that Alice got and the deliverance of medical supply. In my opinion, the act of hiring Zigda to redesign their website is quite commendable. In fact, Zigda worked at a smaller fee than usual. This reduced the company’s expenses which is the dream of every rational manager. I however felt that with the knowledge that Zigda had concerning soft-wares would enable them to know that it would be hard for computers, more so in Africa and South America to Access the website. It was therefore clear that the author was trying to show how Zigda, with or without the knowledge of Kent, was trying to lock out the communication channel between them and the poor countries. In my opinion, I felt that the company had diverged from its core objective and responsibility and therefore Alice needed to be brave and tell Kent, the manager, how the website had hindered the effective communication between the organization and the individuals from the poor countries. Employers and employees have constantly found it hard to associate with relative ease to each other, more so on the social aspects. Socialization is however a process that cannot be avoided at all costs. In this excerpt, Henry is faced by a dilemma on whether to accept Hamilton’s Facebook friend request or not. This paper therefore aims at what Henry should do in order to eliminate this problem. Firstly, I

Asses the fundamental principles of Jurisprudence in Lumets film Essay

Asses the fundamental principles of Jurisprudence in Lumets film Twelve Angry Men - Essay Example That is until one juror votes â€Å"not guilty† on the grounds that â€Å"it’s possible† that the man is innocent. That one phrase is the key to his argument, which enables him to change the opinions of every other juror in the room and turn a near conviction into an acquittal. The juror, Juror #8, argues that it is not certain that the witnesses were correct in their testimonies. When one of the other jurors argues against him and says that what they are doing isn’t an exact science he replies, â€Å"That’s right, it isn’t†. This juror recognizes the fundamental principles of jurisprudence as it applies to juries in a court of law. He knows that jury deliberation should be approached from a careful perspective and should not stray from that perspective. Juror #8 recognizes that there is an ethical ground by which every member of a jury should adhere to. â€Å"The jury has the right to determine both the law and the facts.†- Samuel Chase (fortunecity.com). This means that the jury is granted the right to weigh the facts of the case and come to a conclusion about what illegal activities have occurred based on those facts, but only those facts. They don’t only have the right to determine the facts. They have the obligation to determine the facts. There can be no straying from the facts. Biases or prejudices cannot interfere with a juror’s decision. The jurors also cannot come to a conclusion that is based only on speculation or a â€Å"leap of faith†. â€Å"Most of em, its like they have no feelings! They can do anything! Whats goin on here? Im trying to tell you were makin a big mistake, you people! This kids a liar! I know it. I know all about them! I mean, whats happenin here? Im speaking my piece†¦,† says Juror #10. The last part of that line speaks volumes about why that particular juror thinks that he knows exactly what happened the night of the murder. He has let his opinion

Accreditation Analysis Assignment Example | Topics and Well Written Essays - 1000 words

Accreditation Analysis - Assignment Example The commission also works with institutions providing distance education programs. In contrast, the accrediting council for continuing education and training (ACCET) works with institutions that provide continuing education and vocational programs (ACCET, 2015). The institutions issue certificates or occupational associate degrees. The accreditation of technical training institutions is important because students are required to work in critical sectors such as construction and energy (Natarajan, 2000). In addition, it also caters for those who provide higher education services through distance education. The two accreditation bodies have been selected because they are both involved in regulating the education sector at the national level. The education sector is important because it is responsible for the creation of a skilled workforce. The private sector and other stakeholders are investing in addressing the educational challenges in the country. Consequently, the two organizations ensure that their interventions do not undermine the quality of education in the country. In addition, they ensure that institutions have rules that enhance the integrity of the learning process. For instance, schools are expected to have academic practices such as rules against plagiarism (Bretag, 2013). In addition, they should ensure that the students are aware of their academic and behavioral obligations (Mahmud & Bretag, 2013). The quality of education is important especially in critical industries such as healthcare. The patient outcomes are determined by the quality of training that the students have received at school (Alkheizenan &Shaw, 2011). ACCET accreditation is given to institutions that meet rigid criteria. Firstly, the institution must have a concise education program and methodology that would lead to expected training outcomes. The institution must also meet all the state licensing requirements. The

Car Air bag Assignment Example | Topics and Well Written Essays - 1500 words

Car Air bag - Assignment Example Often dubbed as the life savers. They have done so over period of time. In the land transport, air bag invention came about in form of a reaction to an accident. When on a routine day a veteran industrial engineer met with an accident and he decided to find the solution to it and make the road driving more secure. Prior to this, fighter jets had used similar form of material in World War 2(Toedt, Koza et al, 2005). In pursuit of his safety concerns, he came up with the idea of air bags for the passengers’ safety in case of any accident. This was year 1953 when the concept was introduced (Hutchinson, p136, 2009). Although the commercial usage and implementation was couple of years away but this was the foundation step towards the ever dependable part of almost all vehicles in years to come. Over period of time various changes have taken place in form of improvements in the structure, working and performance of the air bags. The modern air bags are more effective and reliable. I n pursuit of safety for drivers and passengers, various measures were taken into consideration and the possibility of air bag was also given a thought. After its implementation, over years of research has shown that the air bags reduce the chances of serious mishap, damage to critical body parts and subsequent death by nearly 30 percent (Congress, 1997). Working The positioning of air bags have taken different places, at one time they were part of the side doors, with time improvement in its designs have also taken place and nowadays they are hidden inside the front body and appear only in times of severe jolt suffered by the car in cases of accidents. The bag pops up between the passenger and the steering of the car. It brings about the inertia in to control and either nullifies or minimizes the movement of the driver in order to reduce the impact to almost minimum and at the same time providing a soft punch to the passenger. Components The air bag consists of number of components, namely the bag itself which is constituent of nylon; it is accompanied by the most important part, the sensor or the trigger. The sensor creates a trigger like effect and it is based on the principle of determining the stress exerted and then it pushes the bag outside to bring it ahead of the steering. Source: (Ozzie, 2012) The triggering effect is created by the chemical components like potassium nitrate and others which inject energy in to the punch bag and subject to the external pressure, bursts right into the face. It also contains nitrogen gas that is sufficiently powerful enough to create an impact when needed. The response time needed by air bags need to be highly accurate and they must respond within milliseconds. Triggering can be either electrical or mechanical in nature. The modern bags are mostly electrical in nature that are equipped and established through electric circuitry. The circuit breaking results in explosion of the air bag. While the mechanical trigger rely on the inertia and minimizing of movement and impact. In the mechanical case, the bag does not rely on the circuitry. The mechanical form of triggering is equally efficient to the electrical triggering. The good thing about its architectural design is the presence of diagnosis kit. Which self checks the performance and proper functioning of the bag and its components. Different types of Airbags The air bags come fitted in different forms. Some are placed inside the

Identification of Reasons for Preference of Wholly Owned Subsidiaries Essay

Identification of Reasons for Preference of Wholly Owned Subsidiaries Compared to IJVs - Essay Example This paper illustrates that over the years international joint ventures have been a successful mode of entry into the host country. It benefits the foreign companies forming the joint ventures with the local company in two ways. Firstly, the advantage of the local partner’s knowledge about the political systems, competitive conditions, culture, and business system of the host country. Secondly, the benefit of development cost and risk sharing with the local partner. In some countries, these kinds of joint ventures are the only feasible market entry mode that is available to the foreign companies. On the contrary, the wholly owned subsidiary is the most costly mode of entry into the overseas market. However, wholly owned subsidiary or rather setting up independent company owned by the parent company gives the full control to the company in terms of its operation handling and gaining the whole profit from its operations. The companies who adopt this kind of entry mode should be prepared to bear the risk and cost associated with having its expanded operations in the overseas market. The companies in the past years thought that the joint ventures will give them the expertise to acquire a position in the market, but this was not as easy as the local partner tie down the new entrant to the direction of its operations in his own way. For instance, Proctor & Gamble failed in India where they entered the market through joint venture but succeeded in China through its wholly owned subsidiary. As the forecast states that China by 2050 would be a leading economy followed by U.S and India, so now the companies feel that setting up their own company in these markets would be necessary for their survival as well as for sustained growth. With the influence of WTO, which now provides less restriction on foreign-owned companies in markets of China and India, many companies are now focusing on establishing their wholly owned subsidiary rather than going into any kind of in ternational joint venture.

Law Essay Example | Topics and Well Written Essays - 500 words - 2

Law - Essay Example The legal relationship creates rights and obligations between the parties and binds only between those who are privy to the contract, and not other people who are not parties (often described in law books as â€Å"strangers† or by the misnomer â€Å"third parties†) even though those people may be affected by the contract directly or indirectly (p. 15). Usually the agreement will contain a promise or set of promises that each party has made to the other: this is known as bilateral contract because each party promises to do something. For example, X promises to build a house for Y and Y promises to pay X for doing so. Sometimes only one party will make a promise to do something if the other party actually does something stipulated by the former1. For example, X promises to pay $100 if Y completes and returns a marketing questionnaire to X. Such a contract is known as a unilateral contract because the promise is one-sided. Although X promised to pay in the stipulated circumstances, Y is under no obligation to complete and return the marketing questionnaire but if he does the court or arbitral tribunal will recognize a binding agreement that X will pay him $1002. In building projects daring negotiations for the award of a formal contract one sometimes finds so-called letters of intent expressed in terms such as these: â€Å"Please pr oceed with the works and if no formal contract is concluded we will pay you your costs and expenses that you have incurred† (Richard & Stone 2005, p. 115). It is often not appreciated that a letter in such terms can create a unilateral contract which the court will enforce, albeit not the formal contract which the parties had hoped to finalize. And although one often talks of a â€Å"written† or â€Å"formal† contract it is not really the piece of paper which itself is the contract – the piece of paper merely records what the terms of the contract are

Inclusion Equal Opportunities And Diversity Education Essay Essay Example for Free

Inclusion Equal Opportunities And Diversity Education Essay Essay In 21st century classrooms, there are more and more children coming from much more diverse backgrounds. Teachers need to teach these children with effective teaching methods and must therefore have pedagogical approaches that deepen their cultural understanding. Many of these children have a range of ability in language, abilities and culture. Centre for Studies on Inclusive Education (CSIE) stated that teachers must employ not only theoretically sounds but also culturally responsive pedagogy. Teachers must create a classroom culture where all children, regardless of their cultural or linguistic backgrounds are welcomed and supported and provided with the best learning opportunity. What is inclusion? Inclusive education is concerning equality and human rights. Inclusion is more than an understanding and a policy requirement. It is on the subject of respect and values which welcomes diversity in the classroom and a wider part of society. The inclusion statement n the National Curriculum (DfEE/QCA 1999) stated that differentiation from a wide variety of needs and the planning of lessons to ensure access and participation was part of normal teaching. This point was further emphasised by Overall Sangster (2007) saying that it is about meeting the different needs of as many children as possible in mainstream schooling. What are equal opportunities? Equal opportunities are about being inclusive and fair in the way you deal with all children. Treating all children the same is not enough. Overall Sangster (2007) define fair to be when the teacher meets the needs of every child as far as they can. What is diversity? Diversity is something that is becoming more and more popular in the classroom. In simple terms, diversity just means that are is a variety of different types of children in the classroom. Not only is it a professional standard to develop an understanding of the cultural diversity in their class but it is also a legal requirement (Children Act, 1989, 2004), but are these legal requirements being met? Are these evident in schools? Figures from the Department for Children, Schools and Families show that last year saw the biggest year-on-year increase in pupils from ethnic minorities. Across the country, they accounted for almost 22% in 2007 compared to 20. 6% in 2006. From these figures it is clear to see that inclusion, equal opportunities and diversity are part of the ‘norm’ classroom and need to be therefore addressed appropriately. I will now discuss what it means for a school to be inclusive and if a school is ‘effective’ does it mean that it has to be inclusive as well? I will also look at barriers to learning and how they are overcome. School Inclusion It is important for schools to be inclusive. Hayes (2004) believes that inclusion is best understood as an aim, aspiration or even a philosophy, rather than as a set of techniques that can be applied to a situation. It is important for a school to aim to be inclusive to everyone in the school, whether this is towards children, teachers or other members of staff. Inclusion tends to be regarded as ‘the right thing to do’ and it is this moral imperative than often makes teachers feel guilty about saying anything negative about inclusive policies and practices. It is important to remember that a positive attitude to inclusion has an impact on the process of developing inclusive teaching strategies (Halliwell, 2003). As a trainee teacher, it is important for me to understand that inclusion is a process that is influenced by a number of different factors and has a different meaning for everyone involved. From experience, I have seen inclusion being carried out. This occurred during assembly when the whole school came together for their Friday ‘celebration assembly’. During this assembly, birthdays were announced and the children came to the front. All teachers and children joined in with singing happy birthday while as the same time signing it. This was a lovely experience to observe. The school as a whole were including everyone. Although there are many different indicators of inclusion to reflect on such as policies, practises and experiences of individuals learning, it is also my aim to carry these out. Such policies include Inclusive Schooling (DfES 2001b). This document provides practical advice to schools and LEA’s on the inclusion framework and sets out seven principles of an inclusive education service. The Every Child Matters Policy (DfES 2003, 2004a, 2004b) has according to Arthur, Grainger and Wray (2006) ‘served to set educational inclusion within the broader context of radical change in the whole system of children’s services including explicitly shifting from intervention to prevention with services working together more effectively’. The overall aim of Every Child Matters is to reduce the number of children who experience educational failure, engage in offending or antisocial behaviour, suffer from ill health or become teenage parents (DfES 2003). The Every Child Matters aims are said to be at the heart of Children Act 2004 (Arthur, Grainger and Wray 2006). Finally, according to Overall and Sangster (2007) the idea of an inclusive school is one that will meet the needs of many pupils in a variety of ways; within special classes, through support for individuals, differentiation in the curriculum and carefully thought through teaching, is an exciting idea. This is something that I should really develop as part of my philosophy of inclusive education. Barriers Inclusion is about looking for ways of reducing the barriers to learning that may exist for children who present more challenging circumstances. Prejudice and stereotyping are often significant in creating and maintaining these barriers (Overall and Sangster 2007). Within The National Curriculum (DfEE/QCA 1999) three principles were set out to develop a more inclusive education. Within these principles, the third is to ‘overcome potential barriers to learning and assessment for individuals and group of pupils’. These groups of pupils can range from SEN to EAL to Gifted and Talented. Overcoming barriers is further emphasised in Inclusive Schooling (DfES 2001b) with one of the principles stating ‘schools, local education authorities and others should actively seek to remove barriers to learning and participation’. Overcoming potential barriers to learning and assessment is relevant to all children who have already been identified to have an emotional, mental or physical need. Teachers must plan to meet these needs and also the needs of the rest of the class at the same time. One method of doing this is to pair a pupil with EAL with a pupil who is good at English. Peer encouragement is a great way of encouraging talk. I witnessed an example with an emotionally vulnerable child. This particular child was getting frustrated and upset when they couldn’t do their times tables because other pupils around the table were counting aloud and therefore interfering with this pupil’s train of thought. To resolve this problem, the pupil was sent into a quieter room where there was full concentration of the subject. As a trainee teacher, I need to plan my lessons which overcome barriers which I may face in delivering a lesson or scheme of work. Conclusion Schools should all have an inclusion, equal opportunities and diversity policy in place and one that is being actively carried out by all pupils and members of staff. It is important that I am positive about the right for all children to be valued and to receive the best education available for them. This can be helped by implementing and receiving guidance from local education authorities or attending extra training days. From reading I have learnt to develop my own pedagogy with regard to inclusion, equal opportunities and diversity. As a training professional I have a unique opportunity to contribute to developing my own personal practice and help with developing policies with other colleagues. My aim now is to need all the needs of the children who I will be teaching both on placement now and in the future with my own class of children.

John Stuart Mill and Utilitarianism Essay Example for Free

John Stuart Mill and Utilitarianism Essay John Stuart Mill published Utilitarianism in 1861 in installments in Frasers Magezine it was later brought out in book form in 1863. The book offers a candidate for a first principle of morality, a principle that provides us with a criterion distinquishing right and wrong. The unilitarian candidate is the principle of utility, which holds that actions are right in proportion as they tend to promote happiness; wrong as they tend to produce the reverse of happpiness. By happiness is intended pleasure and the absence of pain; by unhappiness, pain and the privation of pleasure. One version of cecular utilitarianism was represented by William Godwin the husband of Mary Wollstonecraft and father of Mary Shelley, who achieved great notoriety with the publication of hil Political Justice of 1793. Godwins use of the principle of utility for the cause of radical political and social critique began the identification of utilitarianism with anti-religiosity and with dangerous democratic values. The second version of secular utilitarianism, and the one that inspired Mill, arose from the work of Jeremy Bentham. Benthan, who was much more successful than Godwin at building a movement around his ideas, employed the principle of utility as a device of political, social, and legal criticism. Benthams interest in the principle of utility did not arise from concern about ethical theory as much as from concern about lefislative and legal reform. Though Bentham and Godwin intended it to have this function in the late eighteenth century, utilitarianism became influential only when tied with the political machinery of the Radical party, which had particular prominence on the English scene in the 1830s.

Effects of Activities of Fluorides and Salivary Amylase

Effects of Activities of Fluorides and Salivary Amylase Ever since 1919, effects of activities of fluorides and salivary amylase have been reported. Nonetheless, research on effects of salivary amylase and fluorides activities are limited. Investigation carried out by several researchers on salivary amylase about splitting properties of starch to dental caries development showed mixed results. While other studies implied a correlation between dental caries and high activities of salivary amylase, some research on the same topic showed negative correlation. At the same time, other studies showed no correlation at all (Vergona, 1993). Salivary amylase aids in metabolism and colonization of streptococcus that lead to dental plague and dental caries formation. It acts as a receptor on which microorganism sticks to tooth surfaces. Moreover it has capabilities of binding to surfaces of bacteria and hydrolyses starch to produce products that are altered to form acids. In in vivo and in vitro studies, it is indicated that sodium fluoride inhibits salivary amylase enzyme when the concentration of fluoride is more than 5 x 10-2 M (BioSciences Information Service of Biological Abstracts, 1978). This means that salivary amylase of human being is not impinged on when fluoride concentration is below 5 x 10-2 M. In vivo study showed that when a rat drinks water that has 25 or 50 ppm of fluorides for a period of four weeks, there is stimulation of salivary amylase secretion and flow rate in parotid glands (Afonsky, 1961). Influence of human salivary glands by fluoride is done by use of sodium fluoride solution (NaF) in in vitro experiment. In this experiment, participants are allowed to fast overnight and wash their mouth with water that is distilled before chewing parafilm at around 9 a.m. Saliva is then produced within the next two minutes after water rinsing for a period of ten minutes and centrifuged at 12500 x g in a centrifuge known as Sorvall RC2-B. At this point the saliva ph level is measured (Kettering Laboratory, 1963). The data produced from preliminary analysis of this study do not show any important difference between sexes on activities of salivary amylase. Varying the concentration of NaF ranging (sodium flouride) between 0 and 500 mM do not cause major differences in activities of salivary amylase. When NaF concentration is at 100 mM, the activity of salivary amylase is more than 100%. But when the concentration of NaF is at 500mM, the activity of salivary amylase becomes 92.8%. Because of intraoral activity of salivary amylase, it is considered as very important for oral health. Salivary gland produces this enzyme and is found at a low concentration in parotid gland. It is protein in nature and in molecular terms, it has a 62-67 kDa weight. Amylase enzyme digests polysaccharides through hydrolysis of glycogen, 4 glucosidic starch linkages and other polysaccharides (Rajesndran, 2009). An assay enzyme is made by a mixture that has 3ml of 0.2% of solution of starch, 3% of 0.1M solution of Tris buffer which has a ph of 7.0 and 0.1M solution of saliva extract that is diluted. The assay mixture is warmed at a temperature of 37 degrees Celsius for a period of one hour. Towards the end period of experiment, aliquot solution having 1.0 M is pipetted in a test tube that has a 1.0 N solution of Nelson_Somogyi. This mixture is then heated in hot water for a period not less than ten minutes. 1.0M solution of NaF solution is added to this mixture after cooling down. The resultant solution is suitably diluted and read in a spectrophotometer on 520nm mark. In a latest research, it was shown that a decoction of tea that has high fluoride concentration exhibits no amylase inhibition. Moreover, no enzyme activity is observed on addition of more concentration of NaF (Seifert, 1986). Ph variation of incubation medium caused the NaF inhibition effect. In this experiment, after incubation period of one hour, it is impossible to sense variations that are more than 0.01 ph unit. Making a comparison between the joint results gained from the experiment with water and the one that was gotten from rinsing with a solution of 0.05% NaF shows that the difference becomes significantly significant. There is a possibility that huge individual variation gotten from every group is likely to influence analysis. The final results gotten for activity of amylase in in vivo experiment were succumbed to test of Kolmogorov-Smirnov (p Even though the alpha-amylase shows to be remarkably stable on high ph levels, it is quite possible that detected decrease in enzyme activity levels when it was treated with 100 mM and 500nM NaF solution respectively is caused by increase in ph by the fluoride actions. The stability and activity of human salivary amylase is relied on aluminium and sodium ions that are present. Just like disulfide linkages, aluminium specifically forms cross-links of molecules with the protein of the enzyme. A number of enzymes that need aluminium for activity are slowed down by fluoride. The mechanism used in inhibition seem to be through fluoride that induced aluminium removal as it was suggested in a previous research that used amylase which was obtained from mung bean seedlings (Thimann, 1944). Another study that has been carried out in Mexico by Alarcon-Herrera et al indicates that spontaneous fractures of bones in adults frequently show decreased tensile strength in bones were proportionally higher at 6ppm F concentration in water than at any other concentration level of F(Tmh, 2006). However, dental fluorosis that increases with increased F concentration in water correlates with incidences of bone fractures in both adults as well as children (King Reiss, 2001). Conclusion This study has shown that the effects of NaF concentration on human salivary amylase activities are shown in in vivo and in vitro experiments. In vitro experiment showed that no statistically considerable difference is observed in the activity of amylase after incubation period of one hour using a fluoride solution that is concentrated to 550mM. With in vivo experiment, the effect of 0.05% solution of sodium fluoride is examined on human salivary amylase that was gathered at different intervals after rinsing the mouth of the participants. For a second time, no statistically considerable difference is examined in the activity of amylase in all the examined samples.

Racism :: English Literature

Racism Racism, the belief that race accounts for differences in human character or ability and that a particular race is superior to others. All across the world racial discrimination has been a serious problem. In Africa 80% of the population is black and the 20% that are white have all the power, is it not true that all men are created equal? Three stories: Afrika Road, The Prisoner who Wore Glasses, and Why don't you Carve Other Animals, tell about Africa and how racial discrimination is a big problem. A more dramatic story is the movie "The Power of One" about an English boy growing up in Africa and his struggles. In these short stories and in the movie racial conflicts are evident in the form of white against white, white against black, and black against black. Not all white people believed that they were superior to the blacks, this concept made the racist whites turn against other whites. In the movie, PK, the main character, suffers ordeals which no one should ever have to go through simply because he is English. At his boarding school the other kids do not like his presence and they make sure he knows it. Another white kid spits in PK's face and even takes it as far as peeing on him in the bathroom. Sadly enough those weren't even the more serious of the acts of hate shown in the movie. PK gets hung up by his feet and stoned with a slingshot, all this because he is English. In The Prisoner Who Wore Glasses, the only real instance of white against white was when the guard took the prisoners side. Even though he was forced too, the guard took the prisoners side and treated them as equals, going completely against what the other guards believed was right. Other than that there weren't many instances of white against white discrimination in the stories, they were mainly about the conflicts between blacks and whites. Racial conflict between blacks and whites is definitely expressed more in the short stories than in the movie. In Afrika Road, it is said how even though 80% of the population is black, the white people still have the power. This idea is also expressed metaphorically in Why Don't You Carve Other Animals? When it says " The elephant has ruled the forest for a long time, he is older than the forest, but the giraffe extends his neck and struts above the trees, as though the forest belonged to him. He eats the topmost leaves, while the elephant spends the day rolling the mud. Do you not find it interesting?

What Are The Main Contrasts To Be Found In Portugal? :: essays research papers fc

What Are The Main Contrasts To Be Found in Portugal?   Ã‚  Ã‚  Ã‚  Ã‚  When answering a question such as this, one must primarily begin by pointing out that not only does Portugal have a great many contrasts within its land, but also that it contrasts greatly with the other Mediterranean countries. Portugal is not to be considered by any means as Spain's poor neighbour, nor should a shadow be cast over it by such a formidable nation. Portugal has a great deal to offer any visitor, it is not merely a tourist's paradise, yet this is regrettably how it is viewed by a large number of individuals. One must also not forget Portugal's history of being, in days gone by, one of the greater maritime nations, one of the more advanced exploring countries of Europe. Whilst Spain was occupied with discovering the Indias and consequently the Americas, Portugal was itself busy exploring Africa and making its own invaluable discoveries, although these are for the most part overlooked.   Ã‚  Ã‚  Ã‚  Ã‚  Being situated on the westernmost edge of Europe and the Iberian Peninsula, Portugal enjoys a relative privacy and independence from the rest of Mediterranean countries. Bordering on Spain on two sides and the sea on the others, the nation as naturally turned towards the sea, from which it draws both its strength and wealth and turned its back on its greatest rival, Spain. Due to its constant waves of invasion throughout the ages, Portugal is a vastly diverse land, not only in geographical terms but also in terms of heritage. It is true to say that Portugal does share a number of similarities with Spain, but it is by no means identical. Rather it is a nation which blends Moorish influences, British tradition and Mediterranean culture to form a truly unique land of peoples.   Ã‚  Ã‚  Ã‚  Ã‚  When considering the diversity of a country such as Portugal, the mention of which immediately conjures up a melange of images from North African to Western European, from hot and balmy weather to snow capped mountains, one must really begin by describing the two principle factors, those of climate and geography, which themselves are interwoven. These in turn have a great effect on and to a certain extent bring about other differences which can be noted within the narrow confines of this nation, such as those of vegetation, economy and landscape.   Ã‚  Ã‚  Ã‚  Ã‚  On examining Portugal in terms of contrasting regions or areas, one must obviously have a starting point and that is generally considered to be a comparison between north and south, the River Tagus (Tejo) being the dividing line. However, Portugal can naturally be divided into three great natural

Essays --

Gilgamesh (needs better title) Kyle Frum Experience is an important part of being an epic hero. This quality allows someone to succeed where others will always fail. Gilgamesh displays far more experience and knowledge than Sundiata, thus making him a better hero. He displays 3 main qualities that show he has experience. He is far more powerful and influential at the beginning of the story, he has more success in his early adventures, and (((((???))))). "Epic" heroes such as Sundiata simply cannot compete with someone like Gilgamesh. He is already a strong, powerful king when Sundiata is crawling around on all fours. The first page in Gilgamesh already shows his power. It states "a goddess made him, [Gilgamesh] strong as a savage bull." However, strength is not all he has. Gilgamesh is the king of Uruk, proven by the text, "Gilgamesh the king." This is a very good position, as Uruk is a powerful and large city, and "in Uruk he [Gilgamesh] built walls, a great rampart." This proves that he must have done many great deeds. A final clear indicator of Sundiata's early weakness is the f...

Kierkegaard vs Sartre: An Existentialist Approach Essay

â€Å"Is live worth living? That depends on the liver,† is quite an anonymous, but knowledgeable, quote. Though this may seem a more modern way of viewing life itself, this quote actually resembles that of a much older perspective: that of an existentialist. Existentialism, is, essentially, the philosophy that life is meaningless, unless one defines that life. Two philosophers actively involved in this position were Soren Kierkegaard and Jean-Paul Sartre. While both can be considered existentialists, in that the quote above encompasses much of their beliefs, both of these men have significant differences in the way in which they view all fields of philosophy (metaphysics, epistemology, and axiology). However, though I am not personally an existentialist, my life in terms of existentialism has been influenced by both Kierkegaard and Sartre, despite their discrepancies. One major difference between the two is that Sartre is an atheist. This metaphysical position is the basis for many of Sartre’s existentialist opinions on other aspects of philosophy. To further explain, the fact that there is no God, leads to the fact that there is no such thing as human nature, and no common ground on which we would all be able to relate. In other words, human nature cannot be defined in advance, because it has not been thought out in advance by some higher being who would have created mankind. The fact that human nature does not exist indicates that each person’s meaning in life is discovered on his/her own, and each person forges his/her own destiny. With this active role in life, each person retains an individual burden which affects all others. Sartre wrote, â€Å"Man is condemned to be free; because once thrown into the world, he is responsible for everything he does,† and â€Å"Our responsibility is much greater than we might have suppos ed, because it involves all mankind.† Both of these quotes reflect this aspect of liberty and consequence which one faces. In contrast to Sartre’s atheism, Kierkegaard believed in God, and believed that a person’s relationship with God helped reveal and determine his/her life. Kierkegaard’s belief contained a â€Å"leap of faith† in God, because of an â€Å"objective uncertainty.† This was from the lack of hard proof of a God, and a lack of knowing God in an objective sense. This led Kierkegaard to believe that faith must involve inwardness; thus, the â€Å"leap† one must take in order  to fully believe in, and live a relationship with, God. Another subdivision of Kierkegaard’s objective uncertainty dealt directly with his epistemology, in truth. He wrote â€Å"Truth is subjectivity,† meaning an individual has its own final determinant in what is really real. The process of reaching this final determinant, for him, was to Exist: â€Å"†¦ Do not think as a thinker†¦ think as a living, real being†¦ think as Existence.† This is meant for a person to be an actor in life, instead of a spectator, and to think personally, consciously, and subjectively, as aforementioned. This is similar to Sartre’s opinion of independence and liberty in life. However, the view of human nature is blurred, as being subjective focuses on differences in existence: â€Å"†¦The task of the subjective thinker is to transform himself into an instrument that clearly and definitely expresses in existence whatever is essentially human.† Note that â€Å"whatever is essentially human† is not defi ned; it is left open for interpretation. Sartre, though he is not quite as detailed as Kierkegaard, does have a similarity in the aspect of Existing. For him, there are three types of being: â€Å"L’à ªtre-en-soi  (‘being-in-itself’), â€Å"L’à ªtre-pour soi (‘being-for-itself†)†, and â€Å"L’à ªtre-pour-autrui (‘being-for-others’).† All things that are, have being, but that being is only in-itself, and the being is totally self-contained and static, or inanimate. Existing is the process of progression and change, whereas being is merely a static state. Sartre’s existence is the process in which something â€Å"becomes what it will be,† which is not unlike Kierkegaard’s Existence and actualization. Sartre and Kierkegaard do not have many differences, for they are both existentialists and share many of the same broad views. I, in turn, share some of these concepts, and try to apply them to my own life. In terms of Sartre, because I am not an atheist, I believe that there is such a thing as human nature; however, I believe that we are â€Å"condemned to freedom.† Although each person may have mutual attributes with the next, the fact that  we exist in completely separate lives with completely separate experiences gives us the liberty and responsibility that Sartre mentioned. Keeping this in mind, my individual responsibility grows, as I take into consideration the effect and consequences that my decisions may have. In addition, Sartre’s variance of existence, in â€Å"becoming,† makes sense to me, because I am of the opinion that existing requires changing, progressing, and living to one’s potential, and not being static and self-contained. In the sa me way, Kierkegaard’s actualization process of Existing is also in my favor, as I am determined to be an actor, in place of a spectator, in life. I agree with existentialism in a broader sense, in that the fact that I exist precedes who I am. I was not born with the characteristics which I have now, nor with the values and beliefs which I have acquired since birth. I differ, however, in opinion, in that I am not the sole determinant of my future, that there are some things which I will not be able to change in my life, such as human nature and my genetic makeup. Nonetheless, after examining existentialism, I have come to the conclusion that it is a valid view on life itself, and what life means. The meaning of life is determined by its own liver, and this idea encompasses much of the philosophy of existentialism. Jean-Paul Sartre and Soren Kierkegaard both partake in this approach. Significant differences exist in many of the details, but many of these conceptions correlate with one another, and embody that philosophy. After having a more in-depth perspective, I have both agreed and disagreed on some of the aspects. However, I acknowledge and praise both the similarities and differences in opinions in not only Sartre and Kierkegaard, but in all aspects of life. For they are an indication of uniqueness, by being able to have independence and responsibility, by being able to Exist, to be actualized, to have existence precede essence, and to determine the meaning of life on one’s own.

American Religion: The Puritans and the Quakers

In the mid-1500's, England saw a new trend in the way people worshipped and practiced religion. The new movement called â€Å"Puritanism,† called for a life lived simply and spent in prayer, listening to sermons and worship in Church. The Puritans lived seriously and believed that celebrations such as holidays like Christmas and Easter as well as the arts like music and dance were unnecessary trappings to have in life. They believed that people should only be concerned about â€Å"godly† ways and plain living in order to reach heaven. This presented problems at that time for Queen Elizabeth.In those years, the queen was tasked with stabilizing the country and decided that to do this, England had to have a comprehensive Church that could accommodate the views of both the Protestants and the conservative Catholics (Emerson 18). Therefore, it was decided that the Church of England teach doctrines that would be acceptable to the Protestants and at the same time keep alive t he Catholic traditions used in worship. The compromise did not quite sit well as hoped. The Puritans believed that in religious worship, only the spiritual doctrines were the only things that were important.All other external articles such as ministry vestments were not only unnecessary but could be taken as evil. The Conservatives however, defended the use of such vestments as traditional symbols of status and identification. Due to differences of opinion with regard to the way worship and the Episcopal structure is conducted in the Anglican Church, separatist and underground groups were formed with the object of seeking reform in the religious practices. Due to conflicts that usually arise where there is a difference of opinion, some Puritans decidedto leave England and settle in North America. It was in 1620 that the ship the Mayflower docked and the first Puritans came to settle in Massachusetts (Barbour, and Frost 5) One of the other Reformist groups was called the Quakers. Unl ike the Puritans, the Quakers believed that religious worship was a personal and individual thing that did not require any intermediary in the form of leaders, priests or ministers. Like the Puritans, the Quakers also suffered the consequences of conflict and therefore some decided to migrate and settle in America as well.It was in 1677 that a group of Quakers led by William Penn set foot on North American soil and settled in the state of Pennsylvania. This settlement of opposing religious groups would have significant effect on the way religion is practiced and how other differing faiths would be treated. The Quakers held meetings were people gathered to sit quietly to reflect and pray in silence. They only spoke up when they feel God wanted to, and this privilege was open to both men and women. They practiced their faith by action always looking out to help the poor and establish peace.They also campaigned for women's rights as well as that of the Native Americans. Despite their s imilarities in terms of experience of persecution in England, subsequent emigration to America and ideals of a Utopia brought about by spiritual living, the fundamental beliefs of both groups differed thoroughly. Whereas the Puritans insisted on strict hierarchies, conformity to religion and the singular importance of doctrine, the Quakers propagated tolerance for all religions and races. They supported pacifism in the search for peace and equality with women in spiritualism.The Quakers also believed that doctrine takes second place to an individual's â€Å"inner light. † This kind of thinking angered the Puritans so much that any Quaker who was caught trying to preach in Massachusetts was either tortured or executed (Hall 130) Such was the treatment experienced by female Quaker preachers Ann Austin and Mary Fisher (Jones, Sharpless, and Gummere 27) who tried to preach to the Puritan community in Boston in 1656. Upon arrival at Boston harbor, their luggage were seized and sea rched for â€Å"heretical and blasphemous doctrines.† The women themselves were taken to prison and stripped before being confined in total darkness. It was only later that the captain of the ship that brought them was compelled to take them back to Barbados. These all happened despite the lack of any law declaring being a Quaker as illegal. Governor Endicott who was away from Boston at that time even said that had he been there, the women would never have been freed without some whipping. Later investigations as to why Boston was so hostile to the women reveal:It must be said in the first place that the judgment of the officials, and particularly of the ministers, in the Massachusetts Colony had been seriously prejudiced by rumours and accounts that had preceded the arrival of the two women. Anti-Quaker pamphlets had already come from the press in great numbers, and they were unsparing in their accounts of the new â€Å"heresy. † Some of these pamphlets were written b y ministers who, either before or after the publication of their attack, were settled in New England and were in high repute there. (Jones, Sharpless, and Gummere 29)Modern studies also reveal that the Puritans believed that the Quakers brought with them discord, rebellion and witchcraft that threatened to undermine the sanctity of the Puritan community. Because the Quaker tenets were so opposed to that of the Puritans, Quakers were viewed to represent a new spiritual empire that threatened to overthrow the spiritual empire which the Puritan in strict religious fervor was building. Another main difference between the Puritan and Quaker settlers was their treatment and dealings with the Native Americans.Due to their belief that every human being was born with the â€Å"inner light,† the Quakers treated the Native Americans as friends and equals. In his â€Å"Letter to the Lenni Lenape Indians,† William Penn states: â€Å"†This great God has written his law in our hearts, by which we are taught and commanded to love and help and do good to one another, and not to do harm and mischief one unto another. â€Å"† â€Å"†Ã¢â‚¬ ¦ I have great love and regard toward you, and I desire to win and gain your love and friendship by a kind, just, and peaceable life; and the people I send are of the same mind, and shall in all things behave themselves accordingly.And if in anything any shall offend you or your people, you shall have a full and speedy satisfaction for the same by an equal number of honest men on both sides, that by no means you may have just occasion of being offended against them. â€Å"† (Soderlund 88) The Puritans on the other hand, viewed the polytheistic and unorganized nature of religion in addition to the â€Å"inadequate† clothing of the Native Americans as â€Å"sinful. † With their literal translation of the Bible, the Puritans viewed the Native Americans' regard for everything living in additio n to the one â€Å"Great Spirit† as idolatry.The Puritans also believed that only a select group of people was chosen by God to join Him in heaven. The Native Americans believed that in all men, were equally good in the â€Å"Great Spirit's sight. † The difference between the Puritan and Native American view of sin didn't help either. While the Puritans looked at man as â€Å"evil,† and life was only a temporary transit before the more important and worthy life with God, the Native Americans believed that man was made up of both good and evil and that life in the present was no different from the afterlife.(Culture Clash: The Puritans and the Native Americans) Both the beliefs fostered by the Puritans and the Quakers contributed greatly to ideals of America as it is today. The value of hard work, discipline and steadfastness promoted by the Puritans in conjunction with the equality and emancipation brought by the Quaker attitude of tolerance for race, gender and religion, are just a few contributing factors that has made America society the way it is today. Works Cited Barbour, Hugh, and J.William Frost. The Quakers. New York: Greenwood Press, 1988. Questia. 18 Sept. 2007 . â€Å"Culture Clash: The Puritans and the Native Americans. † 123HelpMe. com. 18 Sep 2007 . Emerson, Everett. Puritanism in America, 1620-1750. Boston: Twayne Publishers, 1977. Questia. 18 Sept. 2007 . Hall, Thomas Cuming. The Religious Background of American Culture.Boston: Little, Brown, and Company, 1930. Questia. 18 Sept. 2007 . Jones, Rufus M. , Isaac Sharpless, and Amelia M. Gummere. The Quakers in the American Colonies. London: Macmillan, 1911. Questia. 18 Sept. 2007 . Soderlund, Jean.. ,†Handwritten Letter to the Indians (Lenni Lenape)† William Penn and the Founding of Pennsylvania, a Documentary History. Philadelphia: University of Pennsylvania Press, 1983

Balanced Scoreboard

Firstly, financial element is an organizational element which aims at examining whether implementation and execution of company’s organizational strategy are equally contributing to company’s improvement. It is characterized by measures which assess whether the company is able to manage its costs and operations. For Accounting Firm financial element is very important for enhancing performance because it helps to manage revenue growth, profit margins, net operation income and cash flows.Secondly, customer element aims at defining the value proposition to satisfy customers and to generate more sales. This element is used to measure the delivered value, costs and outcomes – for example, market share or customer satisfaction. In Accounting firm customer element will enhance operational performance, product leadership, customer satisfaction and intimacy. Thirdly, internal process element or perspective aims at creating and delivering the value proposition of customers .The task is to concentrate on key activities and processes to provide value expected by the customers the most effectively and productively. Short-term and long-term objectives are incorporated. In Accounting Firm this element is of great help for developing innovative processes and stimulating further company’s improvement. Internal process assists in improving asset utilization, establishing good relations with external shareholders, etc.Finally, element of learning and growth aims at founding any effective strategy which will concentrate on intangible assets, internal skills and capabilities necessary for value-creating internal process. Human capital, information capital and organizational capital are involved. This element plays important role for Accounting firm as it stimulates improvement in learning, decreases short-term financial loses and contributes to long-term development. References Cobbold, I. & Lawrie, G. (2002). The Development of the Balanced Scorecard as a Strategic Management Tool. USA: Performance Measurement Association.

The Effectiveness of the Standardized Tests

Education has always been an issue in everyday life, and continues today to be very important. The effectiveness of statewide testing has been under much discussion as President Bush has made education a top priority in his administration. In my opinion however, the method used in Texas, TAAS testing, is not effective and should not be implemented nationwide because this method pressures teachers to teach specifically toward the test, specifically encouraging memorization and not learning, cramming knowledge for the TAAS, and rearranging school schedules to have time allotted specifically for TAAS reviews. First of all, school districts in Texas are evaluated on how well their school†s TAAS results are, thus urging teachers to repeatedly go over the same topics so the students are â€Å"assured† of passing TAAS. This results in students not learning the subject, but instead, memorizing. This method is great for short term, but often they review questions that might be asked on the test, then six months later the child forgets. For example, math teachers often teach how to work a specific â€Å"TAAS related† problem, rather than making sure students fully understand the total math concept. This can be very detrimental to the student†s comprehension and to other subjects they may take later in their school career. Furthermore, it seems that teachers have to cram as much knowledge as possible to cover certain test areas. Rather than exploring a wide variety of subjects and gaining as much knowledge as possible, the teachers must cram knowledge of certain subjects, knowing it will be part of the TAAS test. They perhaps have students at different levels and learning abilities, but often the brighter students are held back from learning more, until the slower students catch on and catch up to the entire class. This inhibits the gifted or talented students progress and they tend to be negatively impacted. Finally, the time factor must also be considered. Because so much emphasis is put on the TAAS test, it impacts class schedules. For example, teachers at my school have three days of the week devoted to TAAS preparation. Without having statewide testing, these days could be eliminated and other important topics could be learned. Rather than teaching students new information, often class time is taken up reviewing TAAS test questions. Although this class time may be beneficial to students struggling to pass the TAAS, those who do not need the help are wasting valuable learning time. As the saying goes, â€Å"The mind is a terrible thing to waste,† yet this seems to be what we are doing. We are teaching our students how to test, reviewing subjects redundantly, and teaching in such a way that bores even the average student. When time is spent on TAAS skills that a student has already mastered, it is literally a waste of time and talent. I hope that your state will consider doing the right thing, by not mandating statewide testing. Surely there are other ways we can evaluate our school systems and not put students in jeopardy or being held back from the joys of learning new information and our teachers from exploring new and exciting methods of encouraging students to learn.