Family and Happiness

Hi Professor Do you know what joy is? Where does it originate from? In this article I will direct an analysis for what more established, experienced grown-ups may think satisfaction is. To what preteens may think satisfaction is. The accompanying incorporates the individuals I’m investigating and their outcomes to my inquiries. Six Questions First suspect: Church Member Sis Wims Question: What is joy in your own words? Answer: I think satisfaction is your grin and the manner in which you act toward others. Question: what affected you to offer the response that you gave? Answer: since it my character and I stroll around with a grin throughout the day. Question: What has brought you bliss? Answer: My activity, my family and my great wellbeing. Question: Do you think others have alternate points of view of joy? Answer: indeed, in light of the fact that a few people have joy and various ways I think some is can utilize bliss as how they live with huge fine home, vehicles, cash and all the extravagances things in their home. Question: Can satisfaction be purchased? Answer: No, on the grounds that you can't accepting satisfaction it will come all alone. You may feel satisfaction in your heart. Question: Do you discover bliss in the easily overlooked details? Answer: Yes I can discover satisfaction in easily overlooked details by meeting new companions helping the older people groups help out with the individuals in my congregation is a decent pioneer. Be probably the best individuals that I can give a valiant effort in what do. Second suspect: Granddaughter Maya Question: What is satisfaction in your own words? Answer: Happiness in my own words would associate with relatives and being adored by others. Question: what affected you to offer the response that you gave? Answer: When I was more youthful my uncle Paris passed on and I was so glad to see all my relatives there to help my mother and kin. To see the help of my relative it brought me extraordinary satisfaction. Additionally when I come out of school my grandma is outside hanging tight for us in her vehicle to get me. Question: What has brought you bliss? Answer: My kin and cherishing grandma brought me bliss. Question: Do you think others have alternate points of view of joy? Answer: Yes I do think individuals have alternate points of view of satisfaction since everything depends where you originate from and how you were raised. Question: Can joy be purchased? Answer: I don’t think so in light of the fact that what brings you satisfaction is from where it counts inside and what originates from your spirit. Question: Do you discover joy in the easily overlooked details? Answer: Yes I do discover joy in easily overlooked details like youthful love or tolerating who you are inside. Taking everything into account the age distinction may not change how one individual may think bliss is. Both my suspect have nearly similar thoughts of joy. I additionally concur with their answers. I may not comprehend what different people groups meaning of satisfaction is nevertheless I realize what mines are and the individuals around me. Joy may change after some time however for the most part everybody realizes what they truly need in their life. You may not perceive what satisfies you immediately yet when you do I will be more clear than any other time in recent memory. I recollect the tune of Al Green â€Å"Love and Happiness†. Like in the melody â€Å"Love cause you to do right, love cause you to foul up make you remain out throughout the night. Joy can bring a wide range of things. Satisfaction made me return back to class. Without returning back to class I don’t think I’ll have the satisfaction I have at the present time. Bliss will never go to the individuals who don’t value it. So from this I can what I like the most from this test was the manner by which individuals clarified what they thought joy was. As I was a young lady I generally had faith in a decent life that I could live in that I could be exceptionally upbeat for rest of my life. Have an upbeat family, a decent paying activity and a caring home. Life brings joy that search for it. It is delicate. Satisfaction is a move you pick which one you need to move to likely a decent delicate move. Satisfaction is all that you put into it. How you demonstrate your affection to other people. I think satisfaction is the best thing that you can achieved out of life. It does make a difference how or what you did to get it the only thing that is in any way important is that you have it now. Much obliged to you teacher I did it!

ETHICS FINAL Assignment Example | Topics and Well Written Essays - 500 words

3 Steps to Acing Your Upcoming Group Interview You’ve been approached in for a board meet. Perhaps you’re threatened. Perhaps frightened. Possibly you’re not even sure you comprehend what that really involves. Whatever your degree of fear, here are three simple strides to traversing your board meet tranquilly and in one piece. Stage 1: BEFOREYou reserve the privilege to ask who will be on your board. Do this. At that point inquire about each board part as well as could be expected. You’ll have the option to make sense of a considerable amount and get ready better for what each may be generally quick to ask you. What does this specific gathering of individuals educate you regarding what the organization is attempting to assess?You can likewise ask to what extent (generally) the meeting should last. This will give you a nice sentiment for what amount to and fro conversation will be conceivable, how much space you’ll be given to pose inquiries, to what extent your answers can be, etc.Step 2: DURING Treat every individual on the board like an individual not simply one more anonymous face. This isn't an indifferent divider asking you inquiries. Every questioner on your board is another chance to make a human association and persuade that a lot more individuals in the organization what an extraordinary fit you would be.Be sure to observe everybody’s name as they are presented. Record every one if that causes you recall. When responding to questions, talk straightforwardly to the person who asked, yet then attempt to widen your answer out to cause the remainder of the board to feel remembered for the discussion.Step 3: AFTERYou’ve took in their names and put forth an attempt to interface with each board part presently thank every single one of them earnestly withâ solid eye to eye connection and a quality handshake. From that point forward, it’s the typical post-meet follow-up methodology. Be that as it may, recall that you have to keep in touch with one card to say thanks for each board part. It appears to be a torment, however it’s these little contacts that will help set you apart.The board talk with: 6 hints for previously, during, and after

Executive Risk Assessment and PowerPoint Presentation (ERAP) Active Essay

Official Risk Assessment and PowerPoint Presentation (ERAP) Active Shooter Norfolk Naval Base Norfolk, Virginia - Essay Example This examination paper tried to introduce official hazard appraisal of a lethal shooting that occurred at the Gallery at Military Circle Mall. Specifically, the paper deliberately inspected how the Norfolk Police reacted to the dynamic shooting that happened at the shopping center where one man capitulated to death two days in the wake of being shot on the leg. The paper discovered that the Norfolk police were satisfactorily arranged, reacted to the shooting in great time and gave emergency treatment to the harmed man. The paper give a wide scope of proposals that can be utilized by Norfolk police so as to help their readiness, reaction and salvage process on the off chance that a comparative dynamic shooting occurs in the closest future. In February 2014, a shooting occurred at the Gallery at Military Circle Mall. The rate happened on Friday evening at around 1.00 p.m. The shooting was touched off by a contention that occurred between a few men inside the Military Circle Mall (West, 2014). It was accounted for that one of the shooters engaged with the contention took out his firearm and fired another man on the leg. The harmed man, Mr. Nottingham Johnnie, 21, was moved to Sentara Norfolk General Hospital and his physical issue was considered non-hazardous and was later discharged. Shockingly, Nottingham Johnnie kicked the bucket from firearm wounds two days after the fact. Not long after the police were educated regarding the shooting, they showed up at the location of the wrongdoing at around 1.10 p.m. be that as it may, the principle suspect had just left. The police situated themselves at each passage of the shopping center so as to diminish more traffic setting off to the shopping center. They likewise shut down the close by road and began looking around the region to search for suspects (West, 2014). The police ensured that there was no some other shooter despite everything wandering the shopping center. The police captured a few suspects. What's more, the police directed photograph line-ups and met a few observers in an offer to make sense of what occurred. The Norfolk police promptly began a

The causes of crime are ultimately matters of individual Essay

The reasons for wrongdoing are at last issues of individual duty and decision. Basically examine - Essay Example Huge numbers of the various ways to deal with managing wrongdoing are created inside those systems from the different suspicions and qualities which hold influence inside that specific country. Almost certainly, for nations or frameworks that accept a criminal is a result of their condition, cash will be spent on recovery and treatment with significantly less accentuation on custodial sentences. For the individuals who accept individuals are liable for their activities and plan to perpetrate wrongdoings (to be sure aim, or mens rea, is required in all frameworks so as to convict somebody of wrongdoing), the accentuation is probably going to be on discipline, by and large not explicitly expected to address recovery, for example, authority. Plainly these ideas require a lot of unloading which will be done over the span of this exposition. The key thing is to analyze the different clarifications with regards to why individuals carry out violations, be they organic mental or sociological , and what sorts of criminal frameworks such methodologies create. It is very basic to start this investigation by recognizing the assortment of meanings of wrongdoing as utilized by different criminal equity frameworks everywhere throughout the world. The assortment of such definitions has been realized by the cutting edge society whereby a few people vary on what is acceptable and what's going on. Comparable to this, a few wrongdoings are supposed to be adequate in certain conditions by certain gatherings while others, non-criminal, activities are accepted unsatisfactory. What then ringers in our psyches is who has the ability to characterize the term wrongdoing? Be that as it may, the term has had various definitions. To begin with, a wrongdoing is supposed to be a demonstration endorsed by law and is dependent upon discipline. It can not exclusively be a demonstration, yet additionally an oversight which is inability to act where law authorizes an obligation to act. It is important that in the ongoing occasions, wrongdoings are not exclusively b eing limited to acts and oversights that can disregard that privileges of others, yet additionally those which can either hurt the

Jeffersonian Democratic Republicans :: History

     The Jeffersonian Democratic Republicans were portrayed as severe constructionists. Which clarifies why they needed the United States to be constrained by the states, not a focal government.      On August thirteenth eighteen hundred, Thomas Jefferson tended to the country to tell person that The United States was excessively huge to have a focal government to coordinate the issues of the country. Implying that we have the need of state authorities and not simply the national chiefs. Accordingly, we have free states to deal with the occasions and laws inside the limits of each state. In spite of the fact that at the global level we are as one United Nation.      On January twenty-third eighteen o eight, Jefferson educated Samuel Miller, who was a Presbyterian serve that the United States government couldn't meddle with a citizen’s strict convictions. As indicated by what was written in the principal Amendment of the Bill of Rights â€Å" Congress will make no law regarding a foundation of religion.† This got viable on December fifteenth seventeen ninety-one. There was nothing that can cause one to take an interest in strict activities.      The animation shows the ban of eighteen o eight and was confounding to the residents. Since it was expressed as the â€Å"Ograbme†      On December ninth eighteen fourteen, Daniel Webster a federalist from New Hampshire, gave a discourse to the House of Representatives. His discourse tended to the draft. Webster contended that it was wrong to â€Å"take kids from their folks, and guardians from their kids. Jeffersonian Democratic Republicans :: History      The Jeffersonian Democratic Republicans were described as severe constructionists. Which clarifies why they needed the United States to be constrained by the states, not a focal government.      On August thirteenth eighteen hundred, Thomas Jefferson tended to the country to tell person that The United States was excessively enormous to have a focal government to coordinate the issues of the country. Implying that we have the need of state authorities and not simply the national chiefs. In this manner, we have autonomous states to deal with the occasions and laws inside the limits of each state. In spite of the fact that at the universal level we are as one United Nation.      On January twenty-third eighteen o eight, Jefferson educated Samuel Miller, who was a Presbyterian serve that the United States government couldn't meddle with a citizen’s strict convictions. As per what was written in the principal Amendment of the Bill of Rights â€Å" Congress will make no law regarding a foundation of religion.† This got compelling on December fifteenth seventeen ninety-one. There was nothing that can cause one to take an interest in strict activities.      The animation represents the ban of eighteen o eight and was confounding to the residents. Since it was expressed as the â€Å"Ograbme†      On December ninth eighteen fourteen, Daniel Webster a federalist from New Hampshire, gave a discourse to the House of Representatives. His discourse tended to the draft. Webster contended that it was wrong to â€Å"take kids from their folks, and guardians from their kids.

PTE Writing Essay Topics - How To Prepare For The Task Ahead

PTE Writing Essay Topics - How To Prepare For The Task AheadIf you are a budding high school student, PTE writing Essay topics are the things that you need to be doing. And if you want to give your students a good solid foundation in writing in the future, then it is your duty to make sure that your students understand the importance of these types of topics. However, there are some things that you need to do before you proceed to choosing essay topics for your students. In this article, I will be looking at these things and how you can prepare for the task ahead.First and foremost, you need to identify the skills that your student has. While you may have noticed that your students might have excellent writing skills, but there are some subjects where you would need to check on these writing skills as well. For example, if your students are excelling in science topics, but would struggle in the subjects related to mathematics, then you should certainly ask them about it. What would t hey think about a certain topic? Are they afraid of it?Also, you need to know whether your student is comfortable with a certain topic. You need to find out if your student has read any books related to that topic or has heard of it. You can do this by asking the student or by asking the teacher about the topic. When you have enough information about the topic, you can start thinking about the subject.Then, you need to find out what type of assignment your student would like to get. If the student is willing to get a standard essay topic, then you can go for it. But if your student wants something different, then you will need to find out what that something is.One thing that you need to make sure of is that your student would want to go for an English-based essay. This will ensure that your student gets a general knowledge about the topic. Therefore, it will not be too difficult for them to tackle the topic. On the other hand, if your student wants to write about something about th e science, then you can consider writing about the earth as one of the topics for them.If you get a good article related to that topic, then you can take it further. There are some cases when you will need to present your students with the data so that they can analyze it properly. They need to know how it was created and how much impact it had on society. This will enable them to understand the importance of doing research on topics like this.Therefore, you need to make sure that your student would love the topic you choose for them. You have to make sure that the subject that you pick for them is something that they are very interested in. This will make their homework easier as they will be more comfortable in tackling it. So, start planning now and ensure that you give your students the proper foundation in writing.

Erasing the Indian in Indian Horse - Literature Essay Samples

Aboriginal identity and the struggle to maintain it amongst other hostile forces is a major theme in Richard Wagamese’s novel, Indian Horse. The book charts the journey of Saul Indian Horse, a young Ojibway boy, as he is separated from his family, and brought to a residential school that aims to erase Indian culture from Aboriginal children’s minds. In Tracking Heaven, Richard Van Camp brings up the question, â€Å"Who is the bigger liar? – The story teller or those who don’t tell stories?† and concludes with the declaration that â€Å"silence is a lie† (5). I argue that Saul’s struggle to articulate the traumatic experiences that he goes through is precisely a resistance against the residential school’s silencing of his cultural identity. This is made especially prominent in Chapter 12 of the novel, when Saul lists down, one by one, the children who he meets in the school, along with their backstories. Here, silence is presente d as a form of erasure, and by telling his and their stories, Saul rebuilds and resists the erasure of the children’s identities, as well as that of the Aboriginal culture. In Chapter 12, silencing is presented as a way to erase the Aboriginal culture from the children. They are prohibited from speaking their native language, and â€Å"speaking a word in that language could get [them] beaten or banished to the box in the basement† (Wagamese 48). By describing the banned native language as â€Å"Indian talk† (48), Wagamese highlights the important link between cultural identity and language – you are what you speak. This is further emphasised when Saul tells the reader about how the kids â€Å"called [him] ‘Zhaunagush’†, the Aboriginal word for â€Å"white man†, â€Å"because [he] could speak and read English† (48). He is seen as one of the white men by his own people, simply because he is fluent in their language. By silencing the children in their own language and forcing them to turn to English, the school attempts to distance them from their culture, erase their Aboriginal identities and remake t hem as â€Å"Zhaunagush†. However, this form of silencing is quickly revealed to be problematic. While Saul appears to be â€Å"studious† to the nuns and the priests as he â€Å"turn[s] to Zhaunagush books and language† in his â€Å"chrysalis of silence†, he refers to himself as retreating â€Å"further into [his] self-imposed exile† (Wagamese 49). The use of the word â€Å"exile† suggests that Saul does not successfully migrate from the Aboriginal culture into the White culture – he is simply being forcefully removed from his Aboriginal identity. While his retreat into silence implies a lack of resistance and submission towards White culture, it is really nothing more than a pretense. Similarly, the other children resist the silencing of their cultural roots by â€Å"learn[ing] to speak without moving their lips†, doing so â€Å"to keep their talk alive† (48). By resisting the silencing of the native language, which is linked to their culture, the Abori ginal children resist the erasure of their native culture as well. While the Aboriginal children are able to reject the silencing and erasure of their native culture, they ultimately have no power to fight against the erasure that they themselves go through in a white-dominated system such as the residential school. This is seen through the way they are disposed of after their deaths – in â€Å"row on row of unmarked graves† (Wagamese 50). The unmarked graves signify the children’s loss of identity, when they die, there is no longer any evidence that such a person once lived – they are left out of the narrative of history. Similarly, when speaking about Lenny Mink’s death, Saul narrates that â€Å"there wasn’t a funeral. [†¦] His body disappeared and none of the priests or nuns said anything about him again.† (80). Lenny Mink and the other children who die are literally wiped out of the narrative completely. By not acknowledging their deaths or speaking about them, the nuns and priests render the se children’s lives void; it is almost as if they have never lived or existed in the first place. Hence, the way Saul lists down the children that he meets in Chapter 12 is significant in that it rebuilds their identity and existence into the main narrative, resisting both the erasure of their persons and the Aboriginal culture. Saul starts off each person’s story with his or her full name, from â€Å"Arden Little Light† and â€Å"Sheila Jack† to â€Å"Shane Big Canoe† (Wagamese 49-51). It is almost as if he is marking their graves one by one, giving identity back to a nameless body. The structure of the text, with each person’s story coming one after the other, also forms the image of tombstones standing one after another in a graveyard. Here, Saul erects new tombstones for them with words, rewriting them into a narrative that they were previously erased from with silence. Saul’s narrations about the children also notably include their heritage and where they came from before being taken to the residential school. He mentions how Arden â€Å"was from a people who had forged survival out of the bush as hunters, trappers, fishermen†, and how Sheila was a future shaman from â€Å"Wikwemikong† who had â€Å"been taught the traditional protocols of the medicine way† (Wagamese 50). Later on, he states that Shane’s â€Å"family was Metis from Saskatchewan† (51). The inclusion of details about their Aboriginal background seems to be a deliberate decision on Wagamese’s part, a direct rebellion against the residential school’s aim to â€Å"remove the Indian† from the children (46). While Sister Ignacia urges the children to abandon their past, telling Lonnie Rabbit that â€Å"your human father has nothing to offer you anymore† (45), Saul returns their cultural identities to them by using their native backgrounds to define their identities. By breaking the silence and relating these stories about them, he enables these people to exist in history, and by defining them with their Aboriginal roots, Saul resists the whitewashing that the residential school attempts to enforce on the children – in his narrations, they are Aborigines and nothing else. Saul’s act of storytelling throughout the novel can also be seen as a form of resistance towards being a part of the erasure of the Aboriginal culture and people. He states that the â€Å"biggest crime† that the nuns and priests made was â€Å"making [the children] complicit through [their] mute and helpless witness† (Wagamese 80). He implies that silence is acquiescence. Although the children have no power to fight against the adults, by not standing up and saying anything about the nuns and priests’ abusive actions, they are all perpetuating the abuse and condoning it. Hence, by telling his story and revealing all the abuse that went on in the residential school, Saul steps up and out of complicity, rejecting the role of silent supporter that was imposed on him due to his lack of power. By telling his story, he gains complete control of his own narrative, resisting the erasure of his identity by recreating it himself. Silence is a strong tool in Indian Horse; it is the act of omitting something from the narrative completely, erasing it from existence and opening it up to creative license by other people. However, Saul’s narrative, in many ways, resists the erasure of the Aboriginal culture and people from the course of history. While he was forcibly molded and stuffed into the white people’s narrative about Aboriginal people, by creating his own story, Saul manages to reshape events and people, restoring events and people who were left out by the dominant white narrative. Works Cited Camp, Richard Van. Tracking Heaven: Stories from First Nations Men and Women on Life, the Spirit World and Heaven. Waglisla, B.C., Richard Van Camp, 2000. Wagamese, Richard. Indian Horse. Vancouver, BC, Douglas McIntyre, 2012.

The Narrator As An Invisible Man - 1305 Words

The novel opens with the nameless narrator introducing himself to the reader as an invisible man. The Narrator makes it clear that he is not actually invisible but is considered as such because people refuse to see him. The Narrator is speaking from an underground space illuminated by a ridiculous number of light bulbs underneath a whites-only building. He goes on to tell the reader that he was not always in this predicament and begins to tell the tale of his younger days which led him to his current situation. Invisible Man pleads that the reader bear with him during this tale characterized by naivety, ignorance, and eagerness. The tale opens with the Narrator being invited to give his high school valedictory speech in front of leading white men in his community. When the Narrator arrives to give his speech, he is forced to participate in a boxing style competition, along with several other boys, for the entertainment of the white men in attendance. Invisible Man and the boys are th en made to further humiliate themselves by having to grab coins off of an electrified rug. Once this is over, the Narrator is allowed to give his speech. The men love it until the Narrator slips up and says â€Å"social equality† instead of â€Å"social responsibility†. After delivering his speech, Invisible Man is given a briefcase with a scholarship to the state college for Negroes inside. Later that night, the Narrator has a dream about his grandfather and the new briefcase. In the dream, Invisible ManShow MoreRelatedThe Narrator Of Invisible Man942 Words   |  4 PagesThe narrator of Invisible Man was subjected to the racism that was prevalent in New York City in the 1950’s. This â€Å"invisible man† is called such because he is an African-American male, and is looked down upon by the rich white citizens. The narrator, who is nameless to maintain the characteristic of invisible, is subject to a kind of Hero’s Journey of his own, in which he i s kicked out of his college by the president of the college, when â€Å"he discovers that the president he admired humbly is a cynicalRead More The Narrator in Ralph Ellisons Invisible Man Essay2063 Words   |  9 PagesThe Narrator in Ralph Ellisons Invisible Man The narrator in Ralph Ellisons Invisible Man views himself as invisible because he believes the world is full of blind men who cannot see him for who is really is. In the beginning of the story, the narrator is treated by white men as the stereotypical black male - sex-hungry, poor and violent. These white men areRead MoreInvisible Man1346 Words   |  6 PagesJanelle Clovie Dr. Blanchard AP Literature 3 November 2017 Familial Connections in Invisible Man Family. It is a very fluid yet rigid idea. It has a wealth of definitions, all of which range in degree and magnitude, and vary from person to person; yet the concept of how a family should work and operate is very concrete in most American minds. Family is a bond that is crafted every second of everyday until it is powerful, and this can shape beliefs, outlooks, and confidence. A study found that childrenRead MoreInvisible Man1629 Words   |  7 PagesAmanda Trujillo Gianunzio English 1B 24 October 2017 Invisible Man: Impact of Invisibility and Blindness on Individual identity The themes of blindness and invisibility are evident throughout the novel. The society is blind to the behavior and characteristics of the narrator. The narrator makes himself invisible since he knows the society already sees him as an unimportant individual. The aspect of invisibility is evident throughout the novel including his aim of impressing the white, his innocenceRead More The Invisible Man Essay example946 Words   |  4 PagesThe Invisible Man Ralph Ellison speaks of a man who is â€Å"invisible† to the world around him because people fail to acknowledge his presence. The author of the piece draws from his own experience as an ignored man and creates a character that depicts the extreme characteristics of a man whom few stop to acknowledge. Ellison persuades his audience to sympathize with this violent man through the use of rhetorical appeal. Ethos and pathos are dominant in Ellison’s writing style. HisRead MoreInvisibility in Invisible Man1352 Words   |  6 PagesInvisibility in Invisible Man In order to analyze Invisible Man on any level one mush first come to terms with Ellisons definition of invisible. To Ellison invisible is not merely a faux representation to the senses; in actuality, it is the embodiment of not being. This simply means that for Ellison, his main character is not just out of sight, but he is completely unperceivable. The assertion that the Negro is relegated to some sub-section of society is nothing new; however, never beforeRead MoreSimilarities Between Harry Potter And The Invisible Man1574 Words   |  7 Pages The Man or the Cloak: Invisible Man compared to Harry Potter Invisible Man by Ralph Ellison and the Harry Potter series by J.K. Rowling are novels that, while diverse in subject matter and time period, share common themes and patterns. Invisible Man follows the journey of self-discovery of an unnamed â€Å"invisible man† as he journeys up North to find work. The well-known Harry Potter series follows a young wizard through the trials and tribulations of Hogwarts, the school of wizardry. Various symbolsRead MoreInvisible Man By Ralph Ellison1246 Words   |  5 PagesThe Author The author of Invisible Man, Ralph Ellison, was born March 1st, 1914, and died April 16, 1994. He was born in Oklahoma City and named after Ralph Waldo Emerson, a famous journalist and poet. When Ellison was 3, his father died of a work-related accident, leaving his mother to care for him and his younger brother. As a young boy, he always wanted to major in music, and he went to Tuskegee University to become a composer and performer of music. The summer before his senior year in collegeRead More Invisibility in I, Too, Sing America Essay1110 Words   |  5 PagesInvisibility in I, Too, Sing America Ralph Ellisons novel Invisible Man, focuses around the main character (whom we only know as Narrator) claiming himself as invisible. The narrator does not refer to himself as invisible in the light that nobody can physically see him, but instead that nobody sees him for what kind of person he truely is. The poem, I, Too, Sing America, written by Langston Hughes, also focuses around the invisiblity (but in more of an indirect way) of a black slave.Read More Betrayal of Self in Ellisons Invisible Man Essay1310 Words   |  6 PagesBetrayal of Self in Ellisons Invisible Man   Ã‚  Ã‚  Ã‚  In Ralph Ellisons Invisible Man, the nameless narrator is betrayed by a handful of different characters--for this reason his life remains in a constant state of upheaval throughout the novel. Confusion and a lack of personal vision cause the Invisible Man to trust many characters whose designs for him are less than virtuous. Oftentimes these characters betray the Invisible Man, whose reactions to said betrayals form the greater part of

Hyperreality - 3079 Words

Tittle: Hyper reality and Celebrity culture Nowadays media and technology are growing as hard to predict. Affected to the social behavior, Human can t recognize the truth; we confused by the hyper reality, we involuntarily to follow the system in our life. Hong Kong is a tiny city with flourishing information. The life style is the faster the better, it develop a lot of a copy action in different business, especially in wedding industry, meanwhile Hong Kong peoples are highly depend on Internet, the city haven’t realize its lead by celebrity culture and media. In this past five-year in Hong Kong had created a new way to represent news call â€Å"action news† they use 3D animation represent the whole happened in internet, but Is it the†¦show more content†¦Hyper- reality or media accelerate new wedding behaviour to intrude our mind and it permeates our mental. J.Baudrillard(1988:98) said â€Å"as a sort of historical attraction to the second degree, a simulacrum to the second power.† The new wedding behaviours are deception and falsehood; the wedding photography companies build up a hyper reality land for the bride and groom to takes photos. There normally like a Destiny land or cinema studio, people can easy to cross around the world, they imitate Beijing the Forbidden City, Europe church, USA Main Street and something you can expects (picture 6-11). Because of the high emulation building complex, Human the examination will get weak. At the same time there is not original emulation, consequently human will forget how is the real Forbidden City look like, human impress is the emulation of Forbidden City, Reality will cover by Simulation. J.Baudrillard(1988:113) believe â€Å"The Disneyland imaginary is neither true nor false: it is a deterrence machine set up in order to rejuvenate in reverse the fiction of the real. Whence the deb ility, the infantile degeneration of this imaginary. It’s meant to be an infantile world, in order to make us believe that the adults are elsewhere, in the â€Å"real† world, and to conceal the fact†¦Ã¢â‚¬  The Disneyland is really similar the wedding company’s studio, they smashShow MoreRelatedWhat Aspects Of The Museum Provide The Visitor With An Authentic Experience1180 Words   |  5 PagesPrecession of Simulacra,† by Jean Baudrillard. Baudrillard describes different levels and types of simulacra that exist, which I view as a sort of scale between simulation and hyperreality, where the real is something entirely separate. Authenticity falls within this model in the real. Winterthur exists in a state of hyperreality. It is a historic house, which was once the home of Henry Francis du Pont, a collector of American decorative arts. In the 1950s the house was converted into a public museumRead MoreAnalysis Of Axolotl And Simulacra And Simulations 1646 Words   |  7 Pagesthe simulacrum of phases of an image begins again; as the now transformed narrator begins his obsession of a the man standing at the tank wondering if the man’s obsession with the axolotl becom es a world of it’s own. Baudrillard’s idea of hyperreality and imaginary is reflected more in Cortà ¡zar’s story â€Å"The Night Face Up† it my have elements of the phases of the images but it gets skewed by the swift changes between the two times. It simulates two realities that may not have a true simulacrumRead MoreJean Baudrillard : An Influential Thinker1379 Words   |  6 Pagesthen to postmodern society. Baudrillard called it the procession of the simulacrum span across four periods: (1) the age of the Symbolic and the Counterfeit; (2) the age of the Sign and Production: (3) the age of Simulations, and (4) the age of Hyperreality (Jackson, Nelsen and Hsu 2011: 18). Before the Renaissance, people were living with symbols, and it represented something real; whereas this is not necessarily the case with signs (Jackson, Nelsen and Hsu 2011: 18). According to Koch (2006)Read MoreThe Rise of a Mash-up Culture Essay1241 Words   |  5 Pageslike it or not. What comes to mind is hyperreality - what Jean Baudrillard called â€Å"the generation by models of a real without origin or reality† (166). Digital representations, originally intended to recreate the original sound waves of the music, are losing their point of origin and becoming musical works on their own. Technological developments in the 21st century have given us profoundly new ways of interacting with and perceiving representations. 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Education Is A Fundamental System Essay - 1713 Words

Education is understood as a fundamental system, which may be important in one’s personal journey. It is considered to be beneficial because it allows us to gain baseline skills to be able to evolve and succeed in our adolescence. However, many undergo difficulties in achieving these successes due to the misfortunes of being diagnosed with a learning disability.Learning disabilities have been a controversial issue in America for as long as we know. Due to these factors, many individuals are shunned from their communities and are treated as social outcasts. In 1975, the Individuals with Disabilities Act (IDEA) was brought to light in America. This insured equality in the educational needs of all children with disabilities. Despite the reform actions being stressed upon the concern for equal education for children with disabilities, this doesn’t eliminate the persistent injustices constructed by our society. The many social discriminations being imposed upon students with disabilities, regarding their education, is shaping the contrasting academic succession rates they are receiving. There are many different types of learning disabilities that exist today. Many people who misinterpret the true meaning of a learning disability (LD) disregard the obstacles these students are dealing with on a daily basis and the importance of those issues. Normally, most people don’t feel discouraged interacting with students with learning disabilities, due to the social norm indicating thatShow MoreRelatedTodays Education Has Changed Over Time1077 Words   |  5 PagesTodays education has changed in many ways over the years. From the behavior of student’s caused by different parenting skills, how teachers teach their classes as well as student’s ability to use fundamentals, media and technology all play a role in how the world of education has evolved. 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Chris Elliott Essay Example For Students

Chris Elliott Essay Professor ThomasEng 10224 March 2003Research PaperAfter reading short stories such as Barn Burning, The Things TheyCarried, and I Stand Here Ironing, these works made me wonder what theauthors were thinking when they wrote these short stories. The shortsummary before each story do tell some facts about the author, which givesthe reader an explanation for where the author is coming from when he orshe writes the short story. However, these short biographies left mewanting to learn more information about the authors. The one short storythat raises the most questions is The Things They Carried, written by TimOBrien in 1990. OBrien is one of many writers who wrote about the Vietnam War, butone of the few that uses first hand experiences in his stories. Thiselement adds in the effectiveness of the short story. The great detail ofthe war front in Vietnam made me feel like I was part of the platoon, whichwas at risk each and every day they stepped outside of their bases. Almostall of his stories involve a war-like experience or situation. This story provides great relevance to me today because of thesituation that our country is involved in over in Iraq.During thisparticular time in our country today many parallels are created with theWar today and the Vietnam War. I believe we all need to learn as much aswe can about our countrys history in order to understand the situation weare currently involved. OBrien uses his literary techniques to help givethe reader a sense of understanding what the troops go through during war. I have always been intrigued with stories about personal war experiences orbooks describing the time line of events that took place. Before ourcountry invaded Iraq many people in our country were divided about ourrelationship with Iraq. Now it is time for the citizens of the UnitedStates of America to support our troops, who are giving their lives tofight for something they believe in. Especially since American troops havestarted to lose their lives in operation freedom. Many of the scenes inThe Things They Carried can relate to the same situation the troops inIraq may feel while marching through the desert. I feel that OBrien isthe perfect author to study and learn more about his background during thissomber time in our country. The only information that I know about Tim OBrien is from the shortbiography listed before the story. This information states that OBrienwas born on 1947 in Austin, Minnesota. He received his education fromMacalester College then went to Harvard University to further hiseducation. OBrien won the national book award for Going After Cacciatoin 1978. His short story, The Things They Carried, that I choose toanalyze was nominated for the Pulitzer Prize. After reading the story, Iknew that he served in the U.S. Army and fought in the Vietnam War back inthe 1970s. The short story The Things They Carried poses many questions andmade me feel the need for more information. I want to know what inspiredOBrien to start writing about the Vietnam War when he returned. What hisactual role in the Vietnam War was and why he decided to join the army arealso questions in my mind. From the story was did he decide to write aboutthe items the soldiers carried during battle. Also what other stories hasOBrien written about his war experiences? Through research I hope to findwhen OBrien became serious about writing? What was OBriens opinion onthe war and did he every feel that they were fighting for the wrongreasons? Was their ever a moment in the war when he mentally lost focus ordid he use writing as a relaxation technique? Many of these questions Iwill try to answer from research. Cyprus - History Of The Conflict EssayThe Vietnam War, influenced-and even brought about-writing career(OBrien 2)StyleHis diction is simple, his sentences are rhythmic, and his characters havedistinct speaking voices, but they also represent values (Tim OBrien1). OBriens writing organizes itself around a familiar set of oppositions:war versus peace, love versus hate, men versus women, reality versusimagination, sanity versus insanity, cowardice versus courage, safetyversus danger, and change versus stasis (Tim OBrien 1). OBrien returns again and again to the complex relationship among reality,the imagination, and language (Tim OBrien 2). Imagination shapes our realitiesImagination core of his workYou shape your own universe. You practice all the time, then practice somemore. You pay attention to craft. You aim for tension and and suspense, asense of drama, displaying in concrete terms the actions and reactions ofhuman beings contesting problems of the heart. You try to make art. Youstrive for wholeness, seeking continuity and flow, each element performingboth as cause and effect, always hoping to create, or re-create, the greatillusions of life (Contemporary Authors 2). Insight and wisdom are required, and that means reading and hard thought(Contemporary Authors 5). The thing about a story is that you dream it as you tell it (LiteraryBiography 6). After the warDuring several years as a graduate student studying government at HarvardUniversity (1970-1976) Wrote two his books If I Die in a Combat Zone andNorthern LightsTeaching assistant and a reporter for the Washington PostStruggled to make ends meatThe Things They CarriedThe Things They Carried is my best book (Interview 1). a fictional memoir filled with interconnected stories about the conflictand the people involved (Contemporary Authors 4). The most innovative and challenging book he had written to date (LiteraryBiography 1). revealing the most terrible truths about human beings (Literary Biography1). Prescott Wars seldom produce good short stories, but two or three of theseseem as good as any short stories written about war (Literary Biography2). Ninety percent or more of the material is invented, and I invented ninetypercent of a new Tim OBrien, maybe even more than that (LiteraryBiography 3). Stylistic risk taker and innovator with his own well established themes(Literary Biography 3). Writers he is compared tooOBrien currently belongs to the small platoon of great American warwriters that has walked through native mythic terrain (Literary Biography5). Limited category war writerCrane, Hemingway, Jones, Mailer, VonnegutPublications by Tim OBrienIf I Die in a Combat Zone, Box Me Up and Ship Me HomeNorthern LightsGoing After CacciatoThe Nuclear AgeIn the Lake of the WoodsOther short stories and contributes to Playboy, Esquire and Redbook

A criminologist free essay sample

A criminologist blames economic recession and complex financial system as major reasons for the rising white collar crimes in the U. S. â€Å"In huge numbers of cases, people are not aware that they have been victims of white collar crime, for example, subjected to illegally spewed out pollution, or that they have purchased products that are unsafe, or that they have been subjected to corporate price fixing, or to the consequences of commodity speculation, which is believed to be one significant factor in driving up the cost of gasoline at the pump. â€Å"Witnesses† of white collar crime who often do not realize that a crime has occurred , may be confused about what to do in response to it. And our traditional frontline enforcement agencies ha not been organized to monitor and respond to white collar crime. In this case principal gents who handle such cases play an important role in white collar crime. Informers Whistle Blowers: Ethics Text #6. How can corporations ensure that their employees behave ethically? An ethical culture should be a top priority of every business, large or small.The challenge for many organizations is trying to understand what it takes to build one. From an enforceable code of conduct, to ongoing training and communications, to an anonymous reporting hotline, companies can quickly implement ethics and compliance programs and solutions that foster an ethical culture across the enterprise. In many companies today, management is dealing with a hodge-podge of different personalities, belief systems, backgrounds, ethnicities and politic affiliations. These are just a few things that may impede creating a single unified system of ethics.While many may say that right and wrong is what should ultimately determine the culture, others will argue that what is right for the majority may not be right for the minority. Having an ethical culture is an important component to running an effective business today. In fact, with the current state of legal and industry regulations, from Sarbanes-Oxley to HIPAA, not only is having an ethical culture a good idea, it is now practically a requirement. Developing an ethical culture will take more than creating a list of company dos and don’ts; although that list will help.It will take more than issuing a code of conduct via email to a new hire; although that too will help. What it will take is a combination of things. On this page, we focus on the top six steps that have the most effective and direct impact on establishing an ethical culture. The six steps are as follows: 1. Establish an enforceable code of conduct 2. Initial and ongoing training 3. Regular communications 4. Anonymous reporting hotline 5. Enforcement/Action 6. Rewarding employees that live the culture 1. Establish an Enforceable Code of ConductA code of conduct, often referred to as a code of ethics, is the foundation of any ethics program. The code of conduct should not be designed as a reaction to past missteps. An ethical culture is built upon the proactive efforts of the organization. The development of the code of conduct should be led by those at the top of the company, and should also include employees in the process. 2. Initial and Ongoing Training There is a phrase that has been used many times when it comes to training: â€Å"The day we stop learning is the day we die. †One of the most important aspects of developing an ethical culture is the ongoing training that companies can provide to executives and employees. The purpose of training is to help employees know what is expected of them and to help them understand that a strong ethical culture can protect the company’s reputation and actually enhance profits. Employees need to know that their ethical or unethical choices will have a direct impact on the success or failure of the company. In addition, training should also be tailored to specific positions in the company and employees roles.Management may need additional training to help deal with employee issues, while someone in purchasing may need more training on gifting policies and someone in finance needs to understand the company’s position on fraud. 3. Regular Communications Once the policy has been executed and training has started, communicating aspects about the code of conduct can have a significant impact on the ethical culture. Many of these communications come through the human resources department, but the voice of the executive management team is critical in these communications.The goal of communications is to make ethics a live, ongoing conversation. If ethics is something that is constantly addressed, referenced frequently in company meetings, and in personal conversations among managers and employees, then people are more aware and more willing to defend the company’s policies when they see or hear of problems. Employees will hold other employees responsible and accountable for living the company’s values. 4. Anonymous Reporting Hotline The fact that an ethics hotline exists within many companies may be a surprise to their employees. The hotline number or Web site URL is often hidden in the back of an employee handbook or within the dusty binder labeled Corporate Governance. An anonymous hotline provides employees with a confidential way of reporting unethical or inappropriate behavior. Many people are not comfortable with reporting bad behavior for fear of being considered a â€Å"snitch,† possible repercussions if the guilty party learned of who reported him or her, or perhaps impacts on their job. â€Å"Unfortunately, more than two of five employees (42 percent) who witnessed misconduct did not report it through any company channels. Others may want to report their concerns, but are not comfortable going directly to a manager or fellow employee. This is why the anonymous reporting hotline is so important. In its 2006 Report to the Nation on Fraud and Abuse, the Association of Certified Fraud Examiners concluded that â€Å"Occupational frauds are more likely to be detected by a tip (34%) than by other means such as internal audits, external audits or internal controls. 5. Enforcement/Action A code of conduct has to be enforceable, and a company needs to take action when problems arise.Employees should be part of the enforcement and know if and when it has been violated. While 42 percent of employees are reluctant to report unethical behavior, the good news is that the ERC study also found that â€Å"the rate of misconduct is cut by three-fourths at companies with strong ethical cultures, and reporting is doubled at companies with comprehensive ethics programs. † Unethical behavior can have a damaging effect on a variety of aspects of a business, from brand reputation to bottom-line revenues.WorldCom’s and Enron’s names will forever be connected to accounting scandals that led to the Sarbanes-Oxley Act of 2002. Lockheed Martin was forced to pay $2. 5 million for knowingly looking the other way on alleged racial discrimination. Without enforcement, ethical guidelines listed in a corporate code of conduct are simply nice suggestions. 6. Rewarding Employees That Live the Culture The final step in developing an ethical culture is rewarding employees that behave ethically and live the culture that the organization is trying to instill companywide.With an ethics policy in place, ongoing training and communications, the ability to report unethical behavior and strict enforcement, an organization will have the structure in place that will leave little doubt the importance of ethical behavior. Like a manufacturing company that brags about its safety record with signs indicating how many days without an accident, companies should publicly congratulate their employees for adhering to the code of conduct.That performance could be rewarded in terms of a bonus based on how much money the company saved by not having internal issues or having to fight legal battles over unethical business or accounting practices. If an employee completes ethics training, is responsible for blowing the whistle on questionable activities, or provides unique ways for protecting the company’s confidential information, he or she should be recognized publicly by management. Employees need to know that creating an ethical culture is important to everyone from their direct managers to c-level executives.

Laghston Hughes Essays - Windows Games, , Term Papers

Laghston Hughes It's the year 29,475 AD, and there isn't a single elf in sight. Humanity has colonized much of the Milky Way including Rubi-Ka, an inhospitable desert world that would be of no interest except for its stores of Notum, the rare material that powers nanotechnology. Gamers looking for a persistent online world with a science-fiction setting may be interested in Anarchy-Online, currently in development by Norwegian-based Funcom. We've been following this title since about last summer, a year before any real information was revealed. To learn more and to see where it stands at the moment, we caught up with project manager Tor Andre Wigmostad. IGN PC: Martin Amor - December 15, 1999 We've been following the progress of Anarchy Online closely ever since we first heard about it way back in April of this year, as much for selfish reasons as to inform you, our readers, about the game. Simply put, this game looks white hot, and we were amazed when we finally saw it up and running at this year's ECTS. Well, we can't help but bug the development team every time we need another Anarchy Online fix, so we sent off a few questions to Lead Programmer Martin Amor. RPG Vault: Tommy Strand - June 9, 1999 Anarchy-Online is a multi-player online world which first came to my attention several months ago, and which I have been keeping an eye on ever since. One aspect which caught my attention was the setting, an alien world some 30,000 years in the future. The Norwegian-Irish developer, Funcom, wasn't ready to reveal very much about the game at that time. However, they have since put up an official Anarchy-Online website, and have recently begun to unveil information about various elements of the game. Now that Funcom and the Anarchy-Online team are willing to talk, I was first in line to obtain this extensive and very informative interview with Producer Tommy Strand.

Compare and contrast the poems Essay Example

Compare and contrast the poems Essay Example Compare and contrast the poems Paper Compare and contrast the poems Paper Essay Topic: Seamus Heaney Poems PCompare and contrast the poems Blackberrying by Sylvia Plath and Blackberry Picking by Seamus Heaney  I am comparing and contrasting the poems Blackberrying by Sylvia Plath and Blackberry Picking by Seamus Heaney. Both poems are about blackberries and the totally different situations in which people pick them. Both poets write in an autobiographical way and the poems are set at the same time of year, late summer. Plaths poem is written from the perspective of a grown woman and how she discovers the blackberries as she is walking down a country lane. Heaney on the other hand, portrays his childhood adventures of blackberry picking. He writes it in first person but from the eyes of a child. He recalls how children acted and his personal memories. He uses the vocabulary and imagery a child would use. Heaney tells a story on behalf of himself and his friends; he writes as though he is talking to an adult, he uses the vocabulary of a child dictating what they have recently been doing. Heany really tries to empathise with childish ideas by writing like one. He emphasises this through imagery. He uses short and simple statements such as I always felt like crying. This sort of sentence is a picture that we often relate to children. Throughout the poem we see that Heaney tends to write in a more simply manner, he captures the moment as it is and explains things simply, how a child would, Round hayfields, cornfields and potato drills. A child wouldnt go into much detail on what things could resemble or mean whereas Plath likes to do this. Heaney looks at what he sees, or what he remembers and writes in down, Plath looks at objects and tries to see what they resemble. Heany gives us more of a background of the childrens lives, every year they went and picked berries. During Blackberry Picking we see that Seamus Heanys thoughts and views seem to be very important to him in this poem, he likes to express his beliefs. Plath writes in an abstract and figurative view, instead of always stating what things are she tries explaining how they affect the atmosphere, what they resemble and the surroundings The poem is set in A blackberry alley, going down in hooks, Plath looks at the shape of things i.e. how the lane bends and twists round corners, to her it show hooks. Although she does not often explain how she is feeling, she uses a lot more meaningful words and phrases that can be ambiguous. Ebon is a prime example, it is another word for black. A child wouldnt know that it could mean black, where as an adult is likely to. Both the poems have a wide range of different techniques for imagery. They both use onomatopoeia. In Blackberry Picking words like tinkling, the sound of berries falling into the pot. Plath uses stronger words, heaving and cacophonous (meaning a jarring sound, she is referring to the sound of the birds nearby.)  Another technique that is solely used by Plath is metaphor. By the end of the poem when her mood has changed she starts to look more negatively on things, how nature turns on her and they way the wind is slapping its phantom laundry in [her] face. This is a metaphor, it is not literally applicable that wind can slap you, but she feels that it is natures way of being horrible. Even though I have referred to Blackberry Picking as having simple imagery compared to Blackberrying, it does not. Seamus has varied his use of imagery; Plath looks into more detail and explains what she sees. Heany uses similes (its flesh was sweet like thickened wine), repetition and strong simple words. The word glutting is plain, yet effective. It means to stuff or in this case stuffing, the sound of it when spoken is how he has created imagery. Heany really wants to increase this childish feel, he has looked into how children reacted to things and how they exaggerate to make it sound more grotesque. When the pickings are over he describes how they rot. He is very negative and states things the way he sees them. To enhance the grotesque childish atmosphere of the poem he uses repetition. The beginning of the second verse is an excellent example. We hoarded the fresh berries in the byre.  But when the bath was filled we found a fur,  A rat fungus, glutting on our cache.  The repetition of the letter F creates an unpleasant image of repulsion and disgust. Just after this extract there is a sibilant sound, not always at the front of the word, but often the S or C is emphasised.  The juice was stinking too.  Once. the sweet flesh would turn sour.  I always felt like crying. It wasnt fair.  The other form of repetition is a list, like the endless number of containers used by the children, to hold the berries and the description of all the colours that the berries posses. The number of containers enhances the amount of berries they have picked, something Plath does as well. Although instead of repetition she uses alliteration to show it. There was nobody in the lane, and nothing, nothing but blackberries. Plath uses repetition but in a different way from everything else. She only repeats a few different words continually throughout the poem with no pattern, words like nothing and emptiness. By using these word she is expressing her loneliness. Both poems are explaining journeys, metaphorically and literally. Plath describes a woman walking, in the countryside, down an alleyway. She uses the word alley to create the sense isolation and enclosure. When we walk down alleys they are normally dark, with buildings on either side. Down a blackberry alley you could imagine yourself being surrounded by blackberries creating an atmosphere. The woman is searching for the sea, she can hear it but is scared that nature will prevent her from ever reaching it. Heany is reliving the delight of when they were allowed out to pick the berries, after heavy rain and sun for a full week, the blackberries would ripen. His journey is how [they] trekked and picked until. the tinkling bottom had been covered. Heanys poem has rhythm to it; the lines flow and are continuous.

Armageddon & Physics Essay Example for Free

Armageddon & Physics Essay In 2007, the September 1st issue of The New Scientist alleges that the film Armageddon is shown by the management training programs of the National Aeronautics and Space Administration (NASA). A 1998 Jerry Bruckheimer-produced disaster thriller directed by Michael Bay in which deep core drillers attempt to avert an asteroid’s collision with the planet Earth, The New Scientist contends that NASA’s screening of a razzle-dazzle blockbuster claiming ground in science, is purely for entertainment purposes. â€Å"†¦the screenings are just a game for NASA’s space geeks: who can find the highest number of impossible things in the movie? † Regarding the scientific fallaciousness of Armageddon, astronomer Philip Plait has many contentions. Plait notes that the introductory premise of the film, in which an asteroid of the same size which humanity faces was a â€Å"dinosaur killer† that possesses the same destructive capacity of â€Å"10,000 nuclear weapons. † However, he asserts that this is a severe underestimation, for the fictional asteroid would actually release at the very least, eight hundred thousand nuclear weapons, based on conservative estimates. Plait implicitly infers that the writers were going for a dramatic figure, but one whose complete lack of scientific basis leads to a severe underestimate. It is also preposterous for it to be impossible to communicate the drilling experience of an oil rig crew to astronauts or engineers, former engineer turned writer Tom Rogers notes. However, this is how the movie rationalizes the oil rig crew’s participation in Earth’s salvation despite their complete lack of astronautical experience. But even excusing such a premise, Rogers notes that the film stretches credulity when the Mir space station rotates at high velocities to induce artificial gravity. Amazingly enough, it rotates so fast that it can create gravitonic conditions in under half a minute, despite the fact that the Mir station’s mass exceeds a hundred tons. Rogers’ contention in this scenario is that the planetary gravity conditions could not be possibly simulated unless the human’s height is a small percentage of the rotational radius. As such, the astronauts would only experience gravitonic force on both ends of their bodies, which would feel â€Å"disorienting and probably cause [them] to stumble and vomit. † The Jupiter Scientific Organization also asserts that NASA’s plan of inserting a hydrogen bomb eight hundred feet deep into an asteroid that is three hundred miles wide – essentially a Texas-sized asteroid, which is exactly what it is called at one point in the film – does not actually scale very well. The film’s core (all pun intended) premise is actually absurd: attempting to split an asteroid with two pieces by exploding it with a hydrogen from within would be like hypothesizing that a single hydrogen bomb could fracture the state of Texas. It’s â€Å"like a pin-sized hole no deeper than a scratch in a ten-foot rock. † Such a hydrogen bomb â€Å"would roughly be like lighting a match. Can the ignition of such a match split a ten-foot rock? † Rogers also observes that a flaming shuttle crash site contradicts what the astronauts are told earlier about the gravity being about a tenth of that on the planet Earth. Such a low gravity cannot support an atmosphere – which is why they wear space suits in the first place: the asteroid surface does not and could not hold oxygen – yet for some reason, flames burn in the absence of oxygen. Lastly, a successfully halved asteroid would still be disaster, as the gravitonic forces they exert would cause catastrophic tidal changes that would eradicate most of the Earth’s population. â€Å"Sometimes there’s just no way to have a happy ending,† Rogers notes. â€Å"Feedback. † The New Scientist, Issue 2619. 01 September 2007.Plait, Phil. â€Å"The Astronomy of Armageddon. † Phil Plait’s Bad Astronomy. 08 August 2007. Retrieved June 6, 2008 from: http://www. badastronomy. com/bad/movies/armpitageddon. html â€Å"Movie Review of Armageddon (and Deep Impact) from a Scientific Viewpoint. † Jupiter Scientific Information. July 1998. Retrieved June 6, 2008 from: http://www. jupiterscientific. org/sciinfo/armageddon. html Rogers, Tom. Insultingly Stupid Movie Physics: Hollywood’s Best Mistakes, Goofs and Flat-Out Destructions of the Basic Laws of the Universe. Connecticut: Sourcebooks Hysteria, 2007. Armageddon & Physics. (2017, Jan 08).

Family Court of Western Australia Essay Example | Topics and Well Written Essays - 2000 words - 1

Family Court of Western Australia - Essay Example Court Officials and Counselling Service Staff of the Court gained new insights and skills in these very complex scenarios of family break-ups and litigation. The need to liase more closely with internal as well as outside service providers, such as counsellors, social workers, psychologists, and other experts, brought a greater feeling of common purpose and it was soon clear that a potential model of an integrated family court system was beginning to emerge. The Family Court of Australia was intended to be seen as a â€Å"helping court† with an informal and user-friendly approach, but this soon changed as formalising occurred naturally in response to intense emotional circumstances which would inevitably arise in cases of family especially where prevailing legal activities tended to result in adversarial stances on the part of litigants. It was felt that the system was still limited and the Family Court on its own could not achieve outcomes that would benefit all parties, but particularly the children. In view of the growing number of applications for divorce and threat of disintegration of society, it was felt that greater use should be made of professionals from the social sciences, including psychologists, social workers, and child specialists.

The importance of Early Childhood professions Essay

The importance of Early Childhood professions - Essay Example Century-old studies of psychologists and researchers and theorists like Sigmund Freud, Erik Erikson and Jean Piaget, served as catalysts to the evolution of professions that specifically cater to the needs of infants, toddlers and young children. In addition to the rise in the demand of professionals in childhood settings, there have been trainings and programs that were designed to meet the needs of such professionals in order to perform their jobs well. The National Association for the Education of Young Children (NAEYC) is one of the organizations that cater to the needs of individuals seeking to be in an early childhood profession. It has seen the necessity of training children as early as infancy and has gathered people with a passion to reach out to parents and children. Its main objectives are to facilitate professional development of individuals working for and with young children of zero to eight years and to improve public understanding and support for high quality early ch ildhood programs (naeyc.org, 1993). For this reason, there arose a number of programs that were improved as the years passed, to adjust to the changing needs of families and children. Whether the programs offered were established by private or government entities, the main goal had been to provide quality assured services to both parents and children in the crucial learning stages of the children. Child care, a job understandably from the name itself, involves a professional in the care of children. This job often requires a full day schedule that is synchronized with the parents’ working schedules to enable them to do their own jobs. Facility licensures are given to child care centers, provided by state departments of human services as the regulating body. Following the requirements, centers should prepare their staff and qualify them through trainings on how to handle clients. However, since child care takes just common sense to perform one’s job, the trainings are n ot strictly implemented. Rather, applicants with no previous experience are hired and learn important lessons as they work from day to day. Nevertheless, institutions should have the initiative to hire trained staff or train their own employees to further the quality of their services. This will not only satisfy clients but will also make a lasting impression that could make the institution last. Ellen Frede emphasized the result of studies that have found that staff members with more formal schooling or specialized training are more attentive and nurturing in their behavior toward children (1995), which is sought by most parents. In the case of family child care homes, registration as required by law should be followed (naeyc.org). Child caregivers basically attend to he basic needs of the children. For instance, they should feed and let them rest at the right time. Bathing and clothing the children can also be a part of their duties and responsibilities when the circumstances dema nd so. During waking hours, it is the responsibility of the child care provider to ensure the child’s security especially during play. Another profession to look at in this particular setting is the early childhood education (ECE). It is assumed to promote children’s social and educational development. This program is not like the child care program which requires a full d

A Look Into Kingston :: essays papers

A Look Into Kingston Kingston has been the home to many famous reggae artists. Why do so many artists come from Kingston? Does it say something about the message of the music and or the conditions in Kingston that also encompasses trench town? Background of Kingston Kingston is located on the southern side of the island of Jamaica and is protected from the strong northeast trade winds by the vast Blue Mountain ranges. The city of Kingston stretches for more than 50 mi including 10-mi long harbor. This makes for a diverse community of fisherman as well as street vendors and many unemployed people. Kingston is the largest and one of the most diverse cities in the English-speaking Caribbean. More than half a million people populate Kingston of different decent ranging from African, Asian, European, and Middle Eastern roots. The city's tremendous growth during the 20th century has produced severe overcrowding, persistent unemployment, and violent crime. Poverty has devastated Jamaica's black majority and nowhere is this more apparent than in the ghettos of Kingston. European colonialism set up a society of racial stratification and current residents of Kingston have to deal with historic tensions between the city's black and brown residents. Kingston of today is a direct result of the organized racial and cultural segregation that began more than 300 years ago, when Jamaica was a British colony. Many of the social and political changes that have swept Jamaica since 1692 have occurred first in Kingston, often in reaction to organized political protests. The history of Kingston itself represents the legacy of slavery and the efforts by black and brown Jamaicans to find freedom and equality in a nation haunted by what's left of colonialism. Kingston was founded in the summer of 1692, after a large earthquake destroyed the coastal city of Port Royal. From the beginning Kingston was run by Jamaica's white elite, mostly sugar planters from England. The city was created to serve the social and economic interests of white planters. Residential segregation in the form of a color-class system, beginning in 1692, served to reinforce cultural separation. (Henriques, 32) During the first half of the 18th century Kingston saw an influx of Jewish merchants, white sugar planters, African slaves, and a small amount of free blacks in the colored community. Kingston served as a trading post for the Transatlantic Slave Trade and this was one of their main trades.

Custom Snowboards Essay

Custom Snowboards, Inc. is interested in securing funding to expand into the European market. Financial statistics have been provided within this report to discuss the feasibility of this expansion. To fund the project, Custom Snowboards wishes to secure capital debt of $1,000,000. Custom Snowboards has seen considerable growth in the percentage of sales and substantial increase in revenue. They expect future sales to continue to rise, which would be beneficial to the lender and Custom Snowboards. A horizontal analysis will be reviewed and will reveal the Custom Snowboards financial position over a three-year period. This will help in the actual approval process. The review will look at key points and will help to confirm Custom Snowboards ability to successfully expand into Europe. Profitability The financial health of a company reviews sales, total assets and net worth in relation to how profit was earned (Hunt, 2013). Thus, income statements from a threeyear period will be reviewed and this will help develop a picture of Custom Snowboard’s financial health. Net Sales Net sales increased 32,200 or 0.49% from year 12 to year 13. This indicates strength within Custom Snowboards, even though the increase was minimal. Year 13 to year 14 net sales dropped by 3.4% or $225,400. This does not bode well for Custom Snowboards and could cause a concern regarding the ability to repay the debt. The CUSTOM SNOWBOARDS Company’s corrective action plan should be reviewed to see if the changes implemented worked. Cost of Goods Sold The cost of goods sold in year 12 and 13 increased by 0.49% or $22,400. This  is considered strength. It makes since that net sales increased that the demand for goods sold increased as well. However, when net sales decreased in year 13 and 14 so did the demand for goods sold. This decrease is equal to a decrease in sales of 3.4%. There was no over spending during this time frame and is determined by the cost of goods sold and net sales percentages were exactly the same. Gross Profit Year 12 and 13 saw gross profit increase by $9,800. Again, sales were increased, so gross profit was increased by 0.049%. The gross profit was above $2,000,000 during year 12 and 13. Gross profit by year 14 had dropped 3.4% or $1,950,200. This is a concern for Custom Snowboards, since it represents a reduction in revenue and viability. Operating Income Operating income for year 12 and 13 dropped by $63,000 or 23.56%. The operating income continued to drop during year 13 and 14. By year 14, the operating income had fallen $109,000 or 53%. This is a concern for Custom Snowboards and they may have trouble paying all their liabilities. Custom Snowboards finance team plans to implement protocols to correct deficiencies in operating income. Earnings before income taxes Earnings before income taxes dropped by $57,800 or 30% in year 12 and year 13. This continues to drop 82.74% during year 13 and year 14. However, Custom CUSTOM SNOWBOARDS Snowboards lost $106,000 on earnings before income taxes. Earnings before income taxes help establish a measurement of profitability, but do not really represent cash earnings (Investopedia, 2013). To decide on credibility, other factors have to be considered along with this item. However, Custom Snowboards wants to ensure transparency and accuracy in trying to secure this debt. Net Income Net Income was down $43,350 or 30% during year 12 and year 13. This drop continued into year 13 and year 14 by continuing to drop 82.74% or $80,175. This is a concern for Custom Snowboards. This indicates potential problems exist, such as workflow, production, and pay. Furthermore, the financial picture of the company is not a healthy one. Liquidity Trading activity within Custom Snowboards liquidity is characterized as high. The horizontal analysis will determine how quickly cash can be converted into use. Also, the horizontal analysis will help determine the company’s liquidity and the ability to meet obligations. Cash and Cash Equivalents Shares and bonds that can be easily converted into cash are considered cash and cash equivalents. This converted cash is then immediately available for use. Custom Snowboards had a cash and cash equivalent of 83.8% during year 12 and year 13, but that dropped to 7.2% in year 13 and year 14 since sales dropped during that period of time. This would be a concern for Custom Snowboards and indicates they may not have the CUSTOM SNOWBOARDS 5 assets available to keep immediate cash flow available, especially if sales are not as expected in Europe. Total Current Assets $142,260 or 19.3% represents the total current assets of Custom Snowboards during year 12 and year 13. However, in year 13 and year 14 total current assets fell 16%. This is a concern for Custom Snowboards since the company must have enough assets to fund operations and pay expenses. Continued low sales and limited assets is a concern for lenders and poses the question if Custom Snowboards would be able to meet its financial short-term obligations. Solvency Custom Snowboards appears to be financially solvent from the review of the income statement and balance sheet. Custom Snowboards has reduced liabilities and maintained consistent repayments to reduce long-term financial obligations. This is strength for Custom Snowboards since they saw sales drop. Long-term Liabilities Year 12 and Year 13 saw long-term liabilities drop 6.4% and then drop another 6.8% in year 13 and year 14. This is strength for Custom Snowboards and shows a determination in reducing these liabilities. Custom Snowboards is attempting to demonstrate they are committed to expansion and growth. They anticipate the European expansion will help generate sales and earnings that will help them meet their long-term liabilities. CUSTOM SNOWBOARDS 6 Total Liabilities Custom Snowboards posted total liabilities of $54,640 in year 12 and year 13, which is down 5.5%. Total liabilities continued to show a decrease during year 13 and year 14 of 6.2% or $57,520. This is strength for Custom Snowboards and shows a determination to reduce debt. Custom Snowboard has provided transparency of its financial records to provide an understanding of the mission of the company and to help with the approval process in securing the $1,000,000 debt. A2. Risks Profitability is important in any business. To ensure profitability, cost-saving measures must be considered and initiated to reduce financial risks (Hunt, 2013). This will help Custom Snowboards continue to grow and see sales grow. Net Sales Net sales dropped $225,400 or 3.4% in year 13 and year 14. Merkgraf (2013) believes the way to increase net sales is to hold staff accountable after the implementation of specific sales strategies and the setting the bar high. To accomplish this, the focus will need to be on repeat sales. This can be accomplished through marketing and thus the marketing budget will need to be addressed and have additional funds. Marketing and public relations can help increase the drop in sales and to inform consumers Custom Snowboards is planning expansion into the European market. A realistic goal to strive for is a 20% increase in sales each year for the next five years to help recover from the loss in sales and revenue. This will make the company more profitable and increase the net operating income. Marketing must focus on repeat customers and initiating creative promotional  incentives that will bring in customer interest. Sales staff must also find CUSTOM SNOWBOARDS These incentives beneficial so they are able to be resourceful when utilizing sales tactics and to turn potential customers into actual customers. The actual plan must implement methods that are cost effective and do not increase cost during production. The goal is to reduce spending and costs and increases sales. Gross Profit Gross profit was recorded at $1,950,200 or a decrease of 3.4% at the end of year 14. This is a concern since the goal of all business is to increase gross profit to make the company more valuable. The company must increase sales to keep gross profit up. Operating Income Year 12 and year 13 saw operating income drop $63,000 or 23.56%. Operating income continued to decline in year 13 and year 14 to $109,000 or 53%. Again, sales must increase for an increase in operating income to be seen. A possible strategy to increase sales is to offer personalized snowboards. These snowboards can be priced less than other snowboards, thus making them more attractive to the customer. Also, it gives the customer a chance to obtain a product different from others and cheaper than others, which can increase the interest to purchase the product. Earnings Before Income Taxes Year 12 and year 13 earnings before income taxes dropped $57,800 or 30%. This decline continued into year 13 and year 14 with a drop of $106,000 or 82.74%. This is not a good sign for Custom Snowboards. Costs need to be cut and management will need to determine where the areas that can be trimmed exist. The goal of any business is profitability and growth. The company will need to demonstrate they are capable of CUSTOM SNOWBOARDS 8 meeting financial obligations when expansion into the European market is well underway. Net Income Net income dropped 30% or $43,350 in year 12 and year 13. This drop continued into year 13 and year 14 with a total drop seen of $80,175 or 82.74%. This indicates a poor financial picture and position for Custom Snowboards. There may be production or workflow problems that may become apparent and be concerning to lenders. This drop in net income affects everyone within the company. To increase net income, sales must be increased. Thus, the minimal advertising budget must have additional funds allocated to increase sales and public relations. This is especially important during expansion to let customers know Custom Snowboards will be involved within the European market. Cash and Cash Equivalents Cash and cash equivalents were recorded at 7.2% in year 13 and year 14. This is a substantial drop from previous recordings. To avoid liquidity concerns, Custom Snowboards must increase the balance in cash and cash equivalents. Root causes for the decline must be determined and corrective plans must be implemented. An increase in marketing and public relations to increase product awareness is one example that could be implemented that would help generate sales. Total Current Assets Assets are important in the business arena and profitability needs to rise for a company to be successful. Total current assets dropped 16% in year 13 and year 14 for Custom Snowboards. This is a concern and companies that see assets drop are not profitable and over time lose money (Hammel, 2013). Total current assets need to be CUSTOM SNOWBOARDS 9 raised and to do so debt needs to be paid off or even down. However, Custom Snowboards needs to redirect some monies to be utilized during the expansion process. A3. Ratio Analysis The solvency of Custom Snowboards will be reviewed and confirmed by the ratio analysis. Custom Snowboards is seeking a loan for $1,000,000 and has great potential for growth in the snowboard market. The snowboard market has seen a demand for the product and an increase in sales. Income statements and balance sheet from two years of financial information will be reviewed and presented. Profitability Gross Profit Margin Custom Snowboards financial health is determined by the gross profit margin. Year 13 Custom Snowboards gross profit margin was 30.4. This means Custom Snowboards retained $0.30 out of every $1.00 earned. Year 14 saw no change in the gross profit margin. A gross profit margin of only 30.4 is not a strong margin ratio and indicates a weakness for Custom Snowboards, especially when the industry average was 32.1%. Custom Snowboards experienced a reduction in sales and was able to maintain the $0.30 per dollar in revenue, which indicates strength within the company. It goes without saying that profitability will be low when gross profit ratio is low (Horngren, 2009). Custom Snowboards plan to help the expansion project by eliminating expensive liabilities. Net Profit Margin Custom Snowboards net profit ratio was 1.5% in year 13 and with a downturn in sales in year 14 the ratio had dropped to 0.3%. This was well below the industry average CUSTOM SNOWBOARDS of 5.1% recorded by Winter Sports. This is a concern for Custom Snowboards since the business sustainability is in question if profit drops or is absent. Custom Snowboards needs to increase sales and show an increase in profits to ease any concerns lenders may have regarding the company’s efficiency to reverse the unforeseen decrease. Return on Total Assets Custom Snowboards return on total assets was recorded at 5.4% in returns in year 13, which is considered a strong performance. The profitability and sales were strong as well. However, Custom Snowboards return on total assets had dropped to 1.0% by the end of year 14 due to poor sales and profitability. A major competitor, Winter Sports, recorded a more profitable year at 4.8% return on total assets. This demonstrates the competitor was able to control overhead better than Custom Snowboards. Return on Common Equity Return on common equity demonstrates how equity is effectively used to create  more profits and is a significant ratio for the company. The return on common equity for year 13 was 11.4% and is seen as strength for Custom Snowboards. It figures to $11 return on every $100 earned by the company. However, by year 14 the return on common equity had dropped to $2 on every $100 earned. This was subpar and below the industry average. A major competitor, Winter Sports, recorded 8.1% return on common equity ratio. Liquidity Current Ratio Problems with liquidity can be found within a common financial ratio. This will give an idea of what the working capital position is like for that company. Furthermore, CUSTOM SNOWBOARDS it will be a good indicator to determine if a company will be able to repay a debt within a 12-month time frame. A company with a high current ratio often has cash or inventory necessary to pay for short-term debts. The current ratio for Custom Snowboards during year 13 was 6.82. This is an acceptable number, as 2 often is the indicator that determines whether a company is able to pay for short-term liabilities. Again, year 14 saw a decrease in numbers and lost almost one full point in the current ratio dropping to 5.84. This is not a cause for concern, but demonstrates strength for Custom Snowboards and their position to meet short-term liabilities. This ratio is better than a major competitor, Winter Sports, who recorded a current ratio of 4.20. Acid-Test Ratio Investopedia (2013) defines an acid-test ratio as one that determines whether inventory needs to be sold to cover immediate liabilities or if a company has enough short-term assets to do so. Along with a current ratio, the acid-test ratio should have a higher number to be in a better financial position. Year 13 recorded the acid-test ratio at 6.82 and year 14 at 3.64. Year 13 and year 14 are seen as strengths, since an acid test ratio should have a 1 or higher to be considered able to meet current liabilities. Year 14 saw Custom Snowboards lose sales in a struggling economy yet maintain a higher acidtest ratio than the industry average of 3.40. Again, this is seen as strength for Custom Snowboards and the ability to meet short-term obligations. Solvency Debt Ratio A debt ratio is reviewed to see the financial ability of a company to repay its debts and the ability to have a â€Å"cushion† to fall back upon should the need arise. Custom CUSTOM SNOWBOARDS Snowboards has stringently worked to accumulate large cash and cash equivalent balances to help in case of an economic downturn and prevent a cash crisis. The debt ratio was 52.5% in year 13 and 50.4% in year 14. This reduction demonstrates company strength, since Custom Snowboards was able to continue to reduce debt while facing a decline in profits and sales. However, Winter Sports were able to record a lower debt ratio of 38%. Custom Snowboards must develop a strategic plan to increase sales, reduce costs, and reduce current debts so they are able to reduce the risks for insolvency. Time Interest Earned A higher time interest earned ratio is indicative on how well a company can make payments on interest owed for debts. To find this ratio, you must know the total earnings before interest and taxes of a company then divide by the total amount of interest due on the debt. Custom Snowboards recorded a 2.58 time interest earned in year 13 and 1.29 time interested earned in year 14. A time interest earned ratio of 1.5 is indicative of the company’s ability to make payments on the debt. Thus year 13 is strength for Custom Snowboards and was generating enough money to meet the interest payments owed. However, year 14 saw a decrease and a weakened financial position. This was due to a decline in sales and difficulty generating revenue. Winter Sports had a much stronger financial position and recorded a time interest earned ratio of 5.10. B1. Historical Analysis The past and present performance information of Custom Snowboards liability and equity will be reviewed utilizing a horizontal analysis for year 12, year 13, and year 14. The balance sheet and income statement will be reviewed and compared to measure CUSTOM SNOWBOARDS 13 growth and reduction. The review will also look for insolvency so corrective actions may be implemented. Net Profit Net sales and growth in profit is important for company existence. Net sales for Custom Snowboards were recorded at $6,601,00 in year 12 and increased by $32,200 or 0.49% in year 13. Year 14 saw a decrease in net sales and recorded a drop of 3.40% and net sales of $6,407,800. Net sales, when up, indicate strength for a company and are indicative of a thriving business, but when down there is an effect on profit that everyone notices. Cost of Goods Sold The cost of goods sold in year 12 and year 13 increased 0.49% and recorded expenditures of $32,000 more in year 13 on cost of goods sold. This actually amounted to the same as net sales during the same time period. Year 13 and year 14 saw costs of goods sold drop and net sales drop to 3.40%. These can be seen as strengths for Custom Snowboards since they are meeting the demand for their product and demonstrating a relationship between profit and cost of goods sold (Kennon, 2013). Gross Profit Custom Snowboards recorded an increase in gross profits of 0.49% in year 12 to year 13. This is not surprising since net sales and cost of goods sold were recording an increase at this time. This is considered strength for Custom Snowboards because gross profits increased when sales increased. Year 13 to year 14 gross profits saw a dramatic drop of 3.40% or $600,000 due to the decline in sales from the economic downturn and the possibility of competitors selling similar products at reduced costs. CUSTOM SNOWBOARDS 14 Operating Expenses Operating expenses for Custom Snowboards increased 4.21% or $733,000 in year 12 and year 13. This trend continued into year 14 and increased another 2.23% or 40,400 to a total of $1,853,200. Custom Snowboards must find a way to determine how operating expenses can be reduced without raising product prices yet increasing sales. General and Admin Expenses Custom Snowboards increased administrative salaries 4.76% in year 12 and year 13 when sales were increased as well. Salaries also increased during this  time period 13.63%. This makes sense because sales were increased, so production would need to be increased as well. Administrative compensation is a concern upon review and rose from $210,000 in year 12 to $250,000 in year 14. Year 14 saw sales drop and gross profits drop. The demand for products has been reduced and this is not feasible that compensation should continue to increase more than 13%. Executive Salaries Custom Snowboards increased executive salaries 2.63% in year 12 and year 13. The company proceeded to increase executive salaries again in year 13 and year 14 10.26%. This is not feasible and a concern for Custom Snowboards. The company needs to be cutting operating costs and compensation of executive salaries since a loss of sales and demand for products has happened. Custom Snowboards needs to standardize production practices for maximum efficiency, reduce staff hours to compensate for the decrease in production demand, and reduce costs while the demand remains low. CUSTOM SNOWBOARDS 15 Utilities Custom Snowboards recorded increased utility costs of 7.14% or $17,000 in year 12 and year 13 and then a continued increase of 1.96% or $5,000 increase for year 13 and year 14. The increase in year 12 and year 13 is not surprising because the demand for products was higher and sales were increased. The cost for utilities and energy consumption should then have decreased when production demand waned. The utility budget for Custom Snowboards was not realistic, since sales increased 0.49% or $32,200 and that is less than half of what monies are provided within the utility budget. Current Assets Changes in percentages on multiple accounts can affect profitability. Custom Snowboards recorded current assets that changed period to period by increasing and then decreasing. Cash and Cash Equivalents Custom Snowboards recorded an 83.8% increase in cash and cash equivalents in year 12 and year 13. This gave the company a large cash balance and the  ability to meet short-term obligations without problems. A 7.2% reduction in cash and cash equivalents in year 14 was recorded when sales declined. The higher the cash and cash equivalents the more availability the company has to liquidate assets to cover short-term obligations. Accounts Receivables Custom Snowboards recorded a minimal increase of 0.5% in accounts receivable during year 12 and year 13. To have an increase in accounts receivable is a concern for the company since it’s indicative that customers are often having trouble making payments for products purchased. Accounts receivable was improved in year 13 and year CUSTOM SNOWBOARDS 16 14 when a decrease of 3.4% was recorded. This would be strength for the company and indicate the customer has paid for products purchased and revenue is moving in the right direction. Raw Materials Inventory Raw materials inventory increased 0.5% in year 12 and year 13, but decreased 3.4% in year 13 and year 14. To have limited raw materials inventory for production is strength for Custom Snowboards. This limited inventory is easy to store when sales decline and easily accessible when sales rebound and production increases. Liabilities Liabilities are obligations owed on short-term and long-term debts. Custom Snowboards decreased liabilities 5.5% in year 12 and year 13. The company was further able to reduce liabilities 6.2% in year 13 and year 14. This is strength for Custom Snowboards and is indicative of positive financial repayments. Accounts and Notes Payable Custom Snowboards accounts and notes payable increased 0.5% in year 12 and year 13, but decreased 3.4% in year 13 and year 14. This is considered strength for Custom Snowboards and is indicative of positive financial repayments. Total Current Liabilities Custom Snowboards total current liabilities increased for year 12 and year 13 0.3%, but year 13 and year 14 recorded a decrease of 3.4%. This is strength for the company and again shows a positive repayment history that exhibits creditworthiness. This should tell lenders that Custom Snowboards is committed to repaying liabilities even when a decline in sales happens. CUSTOM SNOWBOARDS 17 B1a. Future Performance A trend analysis will be conducted to view financial changes that have transpired over the multiple years within Custom Snowboards. These changes will then be calculated, evaluated and used for comparison to the base year to help develop a plan of action and provide direction for which Custom Snowboards will head financially. The base year is year 12 with $6,601,000 in net sales at 100%. Net sales recorded minimal growth in year 13 at 0.5% over base or 100.5%. Monetarily net sales recorded a $33,200 growth in year 13, which is not seen as a strong growth, especially since the demand for the product was decreasing. Year 14 recorded a drop in net sales to 97.1% from baseline in year 12 and 96.6% in comparison to year 13. This is a concern for Custom Snowboards since sales could not be maintained. Procedures may need to be reviewed to check for inconsistency and inefficiency in production and sales so this may be corrected and sales can be boosted. Pricing adjustments can be made and the product may become more appealing to potential and existing customers. Custom Snowboards forecasts a recovery of 3% in year 15 on the trend analysis, which will help strengthen their financial picture. Management envisions growth and net sales will occur and increase consistently as the economy improves. The forecast for year 16 is not as favorable as year 15 and net sales drop 1% or $100,000. The prices on products will be adjusted to remain competitive within the industry. Management believes the economy will recover then net sales and revenue will improve. Year 17 is forecasted to improve 3.7% over base line or total earnings of $6,647,452. This trend analysis shows the management of Custom Snowboards believes the company can recover and become prosperous and grow. CUSTOM SNOWBOARDS 18 B2. Improvement Revision Line items in use will be reviewed in the overhead analysis to see what is profitable, cost effective and best practice for personalizing snowboards. The goal for Custom Snowboards is to increase net sales and revenue and limit liabilities, while making everyone happy. The company must maintain prices that can be competitive within the industry and European market yet maintain profit margins that are reasonable to succeed. A traditional costing method is currently implemented at Custom Snowboards. The company currently has two product lines, regular snowboards and customized snowboards. The individual type of snowboard and the inventory ordered for each determines the cost of each snowboard. The assumption is the manufacturing cost drives the price of the product. The concern with this type of cost driver is it does not take into consideration all the underlying costs that affect the overall product price (Johnson, 2013). Custom Snowboards must be more accurate in production costs to have increased profits without rising product pricing and remain competitive in the industry. Activity based costing could be something Custom Snowboards wants to implement to help obtain a more accurate picture of production costs. This method allows a company to see the overhead in manufacturing and what each activity actually costs in the production process. It is more accurate and adjustments can be made with specific activities to reduce the amount of money spent. Custom Snowboards produces regular and personalized snowboards. Activity based costing can compare these manufacturing processes and see where the overhead costs are in each step of the production process for each product. The material and labor CUSTOM SNOWBOARDS Costs for both traditional and activity based costing is $3,375,143 for the regular snowboard. The personalized snowboard material and labor costs is $1,177,344 utilizing both the traditional and activity base costing methods. Custom Snowboards has a lump sum overhead charge for manufacturing using the traditional costing method. Regular snowboards sum is $1,068,982, while the personalized snowboards sum is $334,048. Utilizing the traditional costing method the total production cost is $4,444,125 for the regular snowboard and $1,511,392 for the personalized snowboard. Activity based costing distributes costs among the activities it takes for manufacturing to help determine accurate product pricing. Some activities included in activity based costing consideration are product development, quality control, package assembly and shipping, and miscellaneous items. Regular snowboards have a manufacturing cost of $546,863 utilizing the activity based costing method. Personalized snowboards activity based cost for manufacturing is $856,167. Thus, total cost for production for regular snowboards is $3,922,006 and personalized snowboards is $2,033,511. The activity based costing method reveals Custom Snowboards has overspent during the manufacturing and production process while utilizing the traditional costing method. The new personalized snowboards have a greater factory setup cost, but should decrease over time as the product is sold. One improvement identified is packaging and shipping of both products. There is a significant difference between the cost with regular snowboard packaging and shipping costing $266,072 and personalized snowboards packaging and shipping cost of $66,516. This is quite a dramatic difference, especially CUSTOM SNOWBOARDS Since regular snowboards comprise on 20% of sales while the personalized snowboard sells 80% of the sales output. The activity based costing method can help trim costs and overspending while being able to forecast more accurate pricing and sales to ensure a better return on investment. Custom Snowboards could utilize the just in time costing method that follows the principle materials do not sit in the warehouse, but are â€Å"pulled† when the demand is there for the product. This is not an ideal costing method for some businesses, since it leaves no wiggle room when forecasting the future. The just in time method does minimize costs and production time, since these things take place when there is a demand for the product and no excess inventory is left sitting around. This leaves more cash for the company to re-invest and improve costs. For just in time costing to work requires the company to forecast sales and evaluate excess inventory and materials. Custom Snowboards had $143,136 in excess inventory in year 14. This will continue to increase by 0.1% annually if no adjustments are made to production. Custom Snowboards has previously had excess inventory and materials left over annually. Utilizing the just in time costing method can help increase income for the company and help save time, costs, and resources during the production demands. B3. Internal and External Risks Risks that can be controlled by the company are internal risks. Risks that happen outside of the company and the company cannot control are external risks. External risks often happen without warning and this is why companies must have the forethought to be prepared for many things. Some external risks include environmental issues, currency CUSTOM SNOWBOARDS Exchange rates, economic factors, and legal issues both domestic and internal. Internal risks may include production staffing, language barriers, and management structure. Management Structure and Staffing Staffing and management structure would be considered an internal risk since Custom Snowboards will have to make changes in the management structure with expansion into Europe. The company will have business operations in two countries and the goal will generally need to remain the same at both locations. The leaders will need to be both effective and efficient to guide the company to a successful transition. Staffing will play a major role, since multiple positions will have multiple people working in that role in both facilities. The leadership of the company will have to evaluate these positions to maximize efficiency to work towards increased revenue and profits. Loss of Focus Expansion may often cause a shift of business focus to change and move away from important issue like quality assurance, production efficiency, and production deadlines. Leadership must ensure the company has a strong core to stay focused on the business goals for current and future project successes. Language and Cultural Barriers Expansion into Europe is bound to cause language and cultural barriers. A new country and market can cause interactions to be strained if language and cultural barriers cannot be breached. Language is important in business to ensure communication is effective the company must have leaders that know the language in the new country and are sensitive to the cultural differences for a successful expansion. It would be CUSTOM SNOWBOARDS Deferential to offend potential customers, thus ruining company relations. The business goal is to prosper. Currency Exchange Rates The expansion into the European market will require Custom Snowboards to deal with foreign currency. The foreign currency rates change frequently and Custom Snowboards will have to convert this into US Dollars. The company will have to ensure they are not losing money on their products and they are not overspending on production costs. The company cannot control this external risk factor, but they do need to try and prepare for any eventually that may affect the company. The US economy may be strong, but a variety of things can cause this to crash and the same goes for the European economy. Foreign economy can lead to large fluctuations and for great revenue gains, but it also means it can cause big losses as well. International Legal Risks International and US legal risks are similar in nature and can cause several problems. Custom Snowboards must understand the tax laws and operations as it expands into the European market. The company must understand the legal standards of the business operations in the market. The company must ensure they have met all the obligations of the law within the countries they will be providing services to and to defray any problems that may arise. Also, by understanding these laws Custom Snowboards can eliminate costly legal fees and fines. Environmental Risk An external risk beyond Custom Snowboards control is an environmental risk. Snowboards require snow and winter. Environmental factors can severely affect sales of CUSTOM SNOWBOARDS Snowboards. Dry, warm climates are less likely to need a snowboard. Marketing is important in this aspect and should focus on areas that have winter seasons and snow. European areas vary in climate and marketing should focus on areas that are prime for skiing. Weather patterns may also play a role in environmental risk. El Nino and La Nina can affect the winter season and how much snow and how cold the area actually gets. Complete Customer Service Customer service is important with any business. The goal is to help resolve any issues a customer may have to reduce the dissatisfaction. Custom Snowboards will have a large area to cover within the European market and must be cogzignant of a wide variety of languages and customs to be aware of. Customer support should be convenient for all consumers. A positive customer service experience will lead to good reviews and word-of-mouth sales, which boost revenues. Poor customer service travels fast and would hurt Custom Snowboards and reduce sales and revenue. Reputable Suppliers Custom Snowboards must be able to get products to the European plant to produce the snowboards. Communication skills are key to dealing with business partners to reduce any potential obstacles. Business practices must be clarified to avoid any complications. Product quality must be written contractually to avoid any possible confusion. Individuals with good communication skills must be placed in the positions to help secure these suppliers to keep product quality the best and available for production. CUSTOM SNOWBOARDS B3a. Recommendation Management Structure and Staffing A management and staff model must be developed and utilized to mitigate risks. The plan must outline the company’s organizational chart and who reports to whom. The organizational chart will outline each department of the company and the staff that are identified within each department. The company will then develop specific job descriptions for each position to  clarify the role and expectations. Custom Snowboards management team will then be able to identify what positions are exactly needed and where cuts can be made. This will help ensure the strongest staff is in place for the expansion to deal with issues as they arise. A plan in place will ensure the company can ensure smooth transitions for future expansions. Loss of Focus Loss of focus in current business practices requires a business plan to keep the company trained on the goal. The business plan will actually outline the goals Custom Snowboards has and where they want them to lead to. The company will implement the staffing plan into the business plan to mitigate risk. A taskforce will be formed that will focus solely on the management of the US plant, but will receive updates on the planned European expansion. Language and Cultural Barriers Language and cultural issues require training and education to reduce risk. Employees who are educated on languages and cultures are more likely to be comfortable and less likely to offend the customer. Custom Snowboards can hire interrupters’ to help staff until all are comfortable within new positions and skills have been attained. The CUSTOM SNOWBOARDS 25 company should also consider hiring staff from all different cultures to strengthen the moral and company. Custom Snowboards should hold training seminars frequently to reinforce cultural identities served, especially when employees will be traveling to a new area. Currency Exchange Rates Currency exchange rates are external risks, but Custom Snowboards are preparing to reduce any damage that affects the company. The exchange rates change frequently. The company will want to compare products with competitors to understanding pricing concerns prior to the expansion. The cost for production should carefully considered reducing all necessary overhead to increase revenue. The European financial market trends must be evaluated and then trend projections can be created. The financial market is not totally predictable so it not able to mitigate risk completely. International Legal Risks A legal team that is well versed with international law is key to reduce risk. Also, a management team that is aware of potential pitfalls and risks associated with international is key to have in charge during expansion. The company must comply with all laws and ensure they understand all the laws of the countries that they will be doing business with. The company should educate staff on what laws are pertinent to their respective departments and keep them abreast of changes. Custom Snowboards should ensure they have enough cash available to survive, should issues arise. Environmental Risks Custom Snowboards has absolutely no control over the environment. They can ensure plants and warehouses are up-to-date and in stable condition to be able to weather CUSTOM SNOWBOARDS Any type of weather they may encounter. Production needs to take place in multiple areas, so should something happen to one area they can continue production without further losses. Custom Snowboards can review and analyze annual weather reports to help forecast trends and be prepared for the unexpected. An environmental risk can take many forms and is hard to predict and control. The company must have multiple contingency plans in place for this reason. Customer Service Customers are essential to a business. The profitability of a business relies greatly on how satisfied a customer is, repeat business and potential new customers because of word of mouth advertising. A toll free call center will allow customers to call in with any questions or concerns regarding the products purchased. Custom Snowboards staff will be able to address these concerns and questions, but only after undergoing an educational training session and establishing a process standard of communication. The company will develop a communication and relationship curriculum to help focus on long-term relationships (Joseph, 2013). Reputable Suppliers Custom Snowboards must research suppliers available within the area of the  European expansion to ensure a reputable supplier is found that is both reliable and has quality products. The business terms and contractual details must be attended to minimize the chance of fraud. The contract must be written in terms that both parties understand to ensure no misunderstandings take place. It would be helpful for Custom Snowboards to employee area natives to help interpret when needed. CUSTOM SNOWBOARDS B4. Potential Returns Custom Snowboards is planning to expand into the European market. They will expand their customer base, increase revenue and experience a growth rate. Projected annual sales are expected to increase for year15 to year 19. Year 15 annual sales of $1,271,720 are projected and expected to increase to $2,390,085 at year-end of 19. Also projected to increase is net cash flow especially as this has a direct relationship with the cost of goods sold. The forecast net income peaks at $256,703 in year 19 up from $98,550 in year 15. The European expansion is projected to build a strong financial future for Custom Snowboards. The Net Present Value and Internal Rate of Return are reviewed when looking at the capital budget of a business. The future value and present value of a company is indicated based on cash flows under the net present value. Custom Snowboards is ready to invest $1,000,000 into an expansion project in Europe. This is based on cash flows over five years and the present total value of the company with a market change factored in or $1,028,437. This means the company will be profitable in the European market and see a return on their initial investment. The internal rate of return looks at the rate the project grows at. Custom Snowboards looks at to return 10.8% over 5 years based on the initial $1,000,000 investment. The minimum rate of return or hurdle rate is set at 10%. This means the company will make a profit in the future on the initial investment. The net present value and internal rate of return are beneficial to companies when predicting future growth on investment. Companies tha t have a strong net present value and internal rate of return are able to secure loans and expand. This is important for the future CUSTOM SNOWBOARDS 28 successes of companies. Custom Snowboards is predicting returns on their initial investment with the European expansion and increases in revenue. Custom Snowboards must evaluate their fiscal responsibility to determine if leasing or buying is in the best interest of the company. The company will need to put a $50,000 down payment from working capital and $800,000 to either buy or lease a facility. Analysis determines purchasing a facility would be in the best interest of the company. The present value outflow to lease is $653,355 and $597,723 to purchase a building. The tax deductions available would provide a benefit to the company as well. Custom Snowboards should consider obtaining borrowing money for a long-term debt from an outside source. The optimal capital structure that would provide the best return is to fund the project in Europe over five years. This would allow for 1.547 earning per share to accrue even though the debt will require a 6% interest rate on return. This will also help preserve cash flow since a constant repayment is easier to budget and earnings can continue to grow. Custom Snowboards is reliable and creditworthy. This will be easier for them to obtain the long-term debt. Debt financing can provide a benefit to Custom Snowboards since they would be able to deduct interest on the business taxes at the end of the year (Daniels, 2013). Having an outstanding debt can be a downfall for a company as well. The company is under the obligation to make payments to the lender in a timely manner and if the projected revenue is not as expected this will be detrimental to the company and capital structure. The budgeting process will help Custom Snowboards decide to expand into the European market. The management team must look at all the capital budgeting CUSTOM SNOWBOARDS 29 techniques to understand the total viability of the project. The decision will not be an easy one, but will require careful review of the entire financial picture. B5. Summary Custom Snowboards has demonstrated that European expansion is an idea that is viable for the company. The company must now decide if they wish to build, merge, or acquire within the European market. This will not be an easy decision, but meticulously made after analyzing the capital structure and  corporate strategies. Custom Snowboards has the option to build a new plant within the European market. They would need to determine where the plant would be located and acquiring the necessary land and permits. The company would be required to start from scratch to get started. The plant would be built to the company’s specifications and could be economical, but would require a large amount of money for start-up initially. Buying a building is another option available to Custom Snowboards, but ties the company to the area. This would be the smartest move based on the financial data available. It would be cost effective and allow the company to move in after the building is adapted to the needs of the company. However, leasing a facility would give Custom Snowboards the opportunity to leave the area if the forecasted expectations are not attained and things are not as viable as hoped. Custom Snowboards has the option to merge with SnowFun, Inc. This would provide the expansion into the European market that Custom Snowboards desires. The merger would provide the opportunity to increase profits, earnings per share from $0.98 to $1.18, have less competition, and expect a strong return on investment. SnowFun stockholders will benefit more from the merger than Custom Snowboards in regards to CUSTOM SNOWBOARDS 30 earnings per share, since SnowFun will see earnings per share will go from $0.26 to $1.18. Custom Snowboards would have 200,000 market shares pre-merger and 500,000 after the merger has taken place. Custom Snowboards can buy shares back to reduce the amount available to the public and the stockholders will increase the earnings per share. This would be beneficial to the stockholders, but is not always available immediately after a merger has taken place. Custom Snowboards would also see increased company worth if a merger took place. They would gain invaluable contacts from SnowFun and gain insight on the European snowboard market that they would not otherwise have. However, a merger would leave the company with excess employees. This can lead to disgruntled employees and low staff moral. Customers may be aware of this and shy away from purchasing products from this newly merged company. Custom  Snowboards will need to ensure everyone feels valued and is happy. It would be beneficial to find displaced employees another position, but that is not always possible. This would go along ways to reassure customers as well, as it shows the company is willing to make concessions to keep the customer happy and taken care of. Finally, Custom Snowboards could acquire SnowFun, Inc. Custom Snowboards would then have to buy out SnowFun and acquire full ownership of the products, materials, and debts they have. SnowFun is requesting $720,000 from Custom Snowboards to acquire full rights to the company. The net present value of SnowFun is $732,522. An increase of $12,522 would be seen for Custom Snowboards over a fiveyear period. This option would increase the earnings per share to $2.40. CUSTOM SNOWBOARDS As mentioned with the merger option, Custom Snowboards would gain invaluable contacts from SnowFun and gain insight on the European snowboard market that they would not otherwise have. The company would increase earnings per share for stockholders. They would have factory and production equipment readily available to start production right away without delay. They would gain product development knowledge from what SnowFun had previously completed and this could lead to refined processes of current products. However, a merger would leave the company with excess employees. This can lead to disgruntled employees and low staff moral. Customers may be aware of this and shy away from purchasing products from this newly merged company. Custom Snowboards will need to ensure everyone feels valued and is happy. It would be beneficial to find displaced employees another position, but that is not always possible. This would go along ways to reassure customers as well, as it shows the company is willing to make concessions to keep the customer happy and taken care of. Also, it is hard to integrate two companies and acquire the debt from SnowFun. This could harm the company if they do not budget for this newly acquired debt. Custom Snowboards best option is to decline the offer to acquire SnowFun, but to merge the companies. The costs to start a new company would be limited and there would be a readily accessible building, contacts, product knowledge, market  knowledge, and increased earnings per s hare. Not all employees will be able to retain their job, however the employees that remain will be the most knowledgeable regarding the product to boost sales and revenue. This will help the company attain the success it hopes to achieve. CUSTOM SNOWBOARDS 32 B6. Presentation The recommendation was made to initiate a merger between Custom Snowboards and SnowFun, Inc. The financial information reviewed shows the companies will produce an increase in capital from net sales and reduce production costs. This will provide the stockholders with a higher return on investment due to growth after the merger has taken place. Merging will not require Custom Snowboards to acquire a large amount of funding or long-term debt since a stock exchange will take place. The earnings per share for Custom Snowboards will increase $0.92 and SnowFun $0.20. A total of 500,000 shares will be available after the merger. SnowFun will receive 3 shares to every 1 share that Custom Snowboards receives. There are four structures to review: Long term debt, 30% long term debt and 70% common stock, 80% long-term debt and 20% common stock, and no long-term debt (common stock only). Custom Snowboards hopes to obtain $1,000,000 through one of these types of structure. The earnings per share for each year based on earnings before interest and taxes from the European forecasts for year 15 through year 19. Earnings Per Share Year 15 Year 16 Year 17 Year 18 Year 18 Year 19 Long-Term Debt 0.034 0.203 0.407 0.589 0.720 1.953 30% Long- Term/70% Stock 0.068 0.130 0.204 0.270 0.318 0.99 80% Log- Term/20% Stock 0.052 0.165 0.300 0.422 0.509 1.448 No Long- Term Debt (Stock Only) 0.072 0.121 0.179 0.231 0.268 0.87 CUSTOM SNOWBOARDS 33 The long-term debt option would be the second choice for expansion for Custom Snowboards should they not want to merge. The total earnings per share in year 19 would be $1.953 and higher than any other option. The long-term debt would also have consistent payments monthly that would be easier to budget and to forecast sales against. Custom Snowboards is a viable company that is growing and making advances. Areas of improvement do need to be made to continue this progressive growth, but they are in a position to expand into Europe. Thanks to financial responsibility they are in the position to take on debt if necessary to make this expansion happen. A merger with SnowFun, Inc. would provide virility to the company and provide a positive base for continued growth. CUSTOM SNOWBOARDS 34 References Hunt, J. 2013. What determines a Company’s Profitability? Retrieved on May 11, 2014 from http://smallbusiness.chron.com. Investopedia. 2013. Activity-Based Costing – ABC. Retrieved on May 2, 2014 from www.investopedia.org. Investopedia. 2013. Operating Income. Retrieved on April 30, 2014 from www.investopedia.com. Johnson, R. 2013. Traditional Costing Vs. Activity-Based Costing. Retrieved on May 3, 2014 from http://smallbusiness.chron.com. Joseph, C. 2013. Advantages & Disadvantages of Customer Service Jobs. Retrieved on May 11, 2014 from http://work.chron.com. Kennon, Joshua. 2013. Cost of Goods Sold – COGS. Retrieved on May 11, 2014 from http://beginnersinvest.about.com. Markgraf, B. 2013. How to Increase the Net Operating Income Without Increasing Sales Retrieved on May 7, 2014 from http://smallbusiness.chron.com. Stone, R. 2013. 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