The Scarlet Ibis by James Hurst

The Scarlet Ibis is a short story by James Hurst weaving the tragic tale of Doodle, a disabled child and his brother, the narrator. Doodle's life has been a series of close calls; the only reason he is alive is the love and persistence – and occasional cruelty – of his brother. Brother's only motivation is to make Doodle like other kids in order to avoid the embarrassment of having a six-year-old brother who cannot even walk, amounting to what is, in essence, a battle with his own ego.As the story continues, Brother tries to fix the irreparable hole in his heart caused by his shame and selfishness toward Doodle. Brother is constantly reminding Doodle of his own debility, bringing to light Doodle's unwillingness to participate in his brother's cold-blooded attempts to point out Doodle's mortality. When Brother makes Doodle touch the casket, he knows what to expect from Doodle. â€Å"Doodle was paralyzed, so I put him on my shoulder and carried him down the ladder, and e ven when we were outside in the sunlight, he clung to me, crying, ‘Don't leave me.Don't leave me. ‘†(486). Doodle is utterly terrified of the casket, and his brother is aware of it. By making Doodle touch the casket, he is imprinting upon Doodle that he can never be normal, that he will always be teetering on the brink of life and death, never to be able to live up to his full potential. However cruel Brother's actions may be, he still takes an interest in Doodle, purely for his self-satisfaction. â€Å"When Doodle was five years old, I was embarrassed at having a brother of that age who couldn't walk, so I set out to teach him. (488) Brother teaches Doodle how to walk, but it is purely for his own conscience. Embarrassed by Doodle's condition, he tries to fix Doodle's many abnormalities, without considering Doodle's own views and feelings. The only thing that Brother wanted was a sibling with which he could play with, and the arrival of Doodle shattered his hopes . As a result, he makes Doodle pay for it on many occasions, the last of which took the life of his younger brother. â€Å"For a long, long time, it seemed forever, I lay there crying, sheltering my fallen scarlet ibis from the heresy of the rain. (493). In the end, Brother finally realizes the effects his actions have on young Doodle. The emotional trauma of his brother abandoning him in the rain combined with his preexisting physical conditions came together in a perfect storm, bringing to light the final effects of Brother's ambition-driven actions, a simple childhood act of spite with devastating results. Throughout the story, Brother tries to show both sides of the double-edged sword that is pride. I did not know then that pride is a wonderful, terrible thing, a seed that bears two vines, life and death. †(488) Brother's pride pushes him to give Doodle an existence away from his bed, and it is this obsession that leads to Doodle's tragic demise. Brother's pride did creat e a facsimile of real life for Doodle, but in the end, it crumbled, brought to its knees by pride and selfishness. Brother did love Doodle, but his ego overshadowed the fact the he was just trying to protect Doodle from a world that doesn't tolerate those that are different.Doodle dies sad and broken, abandoned by the one person he looked up to. Brother proves himself no better than Doodle, showing himself to be as morally destitute as Doodle is physically incapable. In the end, however, Brother realizes that Doodle could not have led the life he left without his big brother leading the way for him. Brother may have acted cruelly toward his brother, but in the end, he realizes that some things cannot be changed, no matter the amount of love and persistence.

Victorian Literature: Anglo-American Feminism, French Feminism

ssignment Title: ‘Compare and Assess at least two of the following approaches in feminist theory, with illustration from two of the Victorian texts you have studied: Anglo-American feminism; French Feminism; Socialist or Marxist Feminism; feminist approaches influenced by Foucault. ‘ ‘I declare that this is my own work and that I have followed the code of academic good conduct and have sought, where necessary, advice and guidance in the proper presentation of my work. ‘ Signature: Date: Compare and Assess at least two of the following approaches in feminist theory, with illustration from two of the Victorian texts you have studied: Anglo-American Feminism; French Feminism; Socialist or Marxist Feminism; Feminist Approaches influenced by Foucault. ‘ Feminist theory like psychoanalytic theory is relatively modern in its creation. The immergence of feminist literary theories can be linked to the out break of female political uprising in the early nineteenth century. The French Revolution marked the beginning of a fight for the obtaining of women's rights to power and equality in society. Elaine Showalter comments that the ideological socially acceptable view of Victorian women as a whole can be seen as ‘†¦ prescribed a woman who would be a Perfect Lady, an Angel in the House, contently submissive to men, but strong in inner purity and religiosity, queen in her own realm of the Home. (Victorian Women's Poets, Page 13) Feminist theory is segregated into separate view points of feminism as a whole; French Feminism analyses literature from a perspective of a psychoanalytic view, drawing upon the work of Lacan to highlight view points. It helps to analyse the ways in which women are positioned in society in the text and how they can be perceived to be repressed. Marxist Feminism takes its inspiration from how the women can be perceived to be oppressed in literature. American feminism analyses literature from a textual expressive view point. All feminist out looks have their issues which provide flaws into their argument. ‘To be sure, most feminist thinkers today assume that nurture, at the very least, qualifies nature. Recently, however, a number of poststructuralist theorists – deploying both male and female signatures – have claimed that there is no gendered â€Å"reality,† that the concepts of â€Å"man† and â€Å"woman† are, as some would put it, â€Å"always already† fictive since human identity is itself a tenuous, textually produced epiphenomenon. ‘ (No Man's Land. Pagexv). Wuthering Heights by Emily Bronti provided feminist critics with a canvas of a examples of marginally autobiographical Victorian gynocentrism. The production of text from a woman, looking at the emphasis placed on the female place in the history of the text, the structural placing of women and the thematic view of women in the text. Sandra Gilbert and Susan Gubar argue that women writers such as Emily Bronti had been trapped into the roles that society has manipulated, as they were trapped against the patriarchal view of the angel of the house. However even thought there is a desire for this view to be usurped, Bronte still curtails herself to society's expectations by debilitating and eventually killing off of the strong rebellious charcter of Catherine, emphasising her own fear of what the female form in which she was writing. Gilbert and Gubar's reading of Wuthering Heights classes it as a ‘A bible of Hell. ‘ (Gilbert, S & Gubar, S. Mad woman in the attic) The classification of Wuthering heights as a living hell is created in type by the Byronic hero of Heathcliff. Although Gilbert and Gubar look into the curtailment of women being confined to the house, trapped into submission by domesticity, Wuthering Heights provides Catherine with her own sense of control where she can break social confinements. Yet Catherine chooses to be confined by domesticity and social patriarchy by marrying Edgar Linton. Bronte does however portray the confusion Catherine feels in making her choice between what she desires and what is socially expected; You love Mr Edgar because he is handsome, and young, and cheerful, and rich and loves you. The last, however, goes for nothing – You would love him without that, probably, and with it, you wouldn't, unless he possessed the four former attractions. ‘ (Wuthering Heights, Page 119)Through the use of the second generation Cathy, Bronte allows the correction from cultural to natural choice to be made via the successful relationship between Cathy and Hareton. Kristeva comments on the text ‘presses the linguistic sign to its limits, the semiotic is fluid, plural, a kind of pleasurable creative excess over precise meaning and it takes sadistic delight in destroying or negating such signs. ‘ (Literary Theory: an introduction). The dual nature of narration in the novel serves thematic purposes, in that both provide commentary on the role of women in society. The feminist nature of the novel can be seen through Lockwood's comments on the success of Nelly's narrative story telling. Bronte manipulates the Victorian view that women have innate frailty and makes a parody out if the view by portraying Catherine's illness as a strength in which she is manipulating those around her through Nelly's perception; ‘I wasted no condolences on miss, nor any expostulations on my mistress, not did I pay attention to the sighs of my master, who yearned to hear his lady's name, since he might not hear her voice. ‘ (Wuthering Heights, Page 158) Catherine's subsequent illness shows itself in the form of a disillusioned madness. Bronte's use of this madness is to offer clarity to the social structure that the very cultural expectations of Catherine are the things that cause the feared wild nature to develop; ‘This feather was picked up from the heath, the bird was shot – we saw its nest in the winter, full of little skeletons. Heathcliff set a trap over it, and the old ones dare not come. I made him promise he'd never shoot a lapwing, after that, and he didn't. Yes, here are more! Did he shoot my lapwings, Nelly? Are they red, any of them? Let me look. (Wuthering Heights, Page 160) Gilbert and Gubar view Catherine's imprisonment in Thrushcross Grange as the reason for her being trapped into a feminine madness; ‘Imprisonment leads to madness, solipsism, paralysis †¦ Starvation – both in the modern sense of malnutrition and the archaic Miltonic sense of freezing (‘to starve in ice') – leads to weakness, immobility and death. (Rylance, Page 253) Catherine's embracing of Victorian societal views that kept her from being with Heathcliff. Included in these views are the expectations of women. It is important to note because the awareness of social standing and gender in this example prevent true love prevailing. Bronte also argues that Catherine's inability to resist social ambition is reflective of the oppressive power of the social structure of the Victorian society. Bronte feminises Lockwood by giving him the typically female characteristic of frailty, according to Beth Newman ‘Lockwood's supine passivity (he is bed ridden during most of her narrative) suggests that he is in the â€Å"feminine† position with respect to Nelly's controlling gaze. (Gender, Narration and Gaze in Wuthering Heights, Page 1034). Emily Bronte portrays Hareton as a model man who does not fear women but does not repress them either, this is marked through his not hiding away from Cathy's advances; â€Å"Helene Cixous has written that the Medusa who has terrorized the male subject, looked at â€Å"straight on,† is actually â€Å"beautiful†¦ and †¦ Laughing† Bronte has uncannily anticipated Cixous's analysis of the masculine fear of the woman's gaze in suggesting that Hareton, alone among the male characters in the novel, is able to laugh back. (Gender, Narration and Gaze in Wuthering Heights, Page 1037). The splitting and fragmentation of Catherine's feminine desire through the lack of a stable identity, she is Catherine Earnshaw, Catherine Heathcliff and Catherine Linton at the same time. The theme of heaven and hell is prevalent most through Heath cliff's representation as a satanic wild figure that should be feared. Bronte links Heathcliff to the wildness of nature through his name; he becomes one with the heath surrounding the heights. Catherine expresses her own desire to be associated with Heathcliff through â€Å"If I were in Heaven, Nelly, I should be extremely miserable. ‘ ‘Because you are not fit to go there,' I answered. ‘All sinners would be miserable in heaven. ‘†¦ ‘I was only going to say that heaven did not seem to be my home; and it broke my heart with weeping to come back to earth; and the angels were so angry that they flung me out, into the middle of the heath on the top of Wuthering Heights, where I woke sobbing for joy. ‘ (Wuthering Heights, Page 121) Bronte uses the binary opposition to emphasise Catherine's ideal of Heaven being Heathcliff. Yet due to the confinement of social expectation Catherine turns her back on Heaven and places herself in the Hell that is Thrushcross Grange causing a fragmented version of herself to become her existence. Kristeva comments on Wuthering Heights lack of ability to have a simplistic narrative form, there is a use of multiple genres to create the complex binary oppositions. The use of the re-emergence of the choice between patriarchy and desire through Cathy has the object of; ‘articulating the mother-child relation as a site for both affirm the archaic force of the pre-oedipal, which although repressed is thus also preserved. Both affirm the fluid, polymorphous perverse status of libidinal drives and both evoke a series of sites of bodily pleasure capable of resisting the demands of the symbolic order. ‘ (Jacques Lacan; A feminist Introduction, Page 149) ‘Thus, although Wuthering Heights ends in cosy domesticity, the gaps in its enunciation express a feminist resistance to the patriarchal order in which its story partially acquiesces: for the narrative undercuts the condition of its own telling even while implicating them in specular economy that fetishizes and appropriates women. ‘ (Gender, Narration and Gaze in Wuthering Heights, Page 1039) Christina Rossetti's Goblin Market expresses the frustrations from enforced female passivity, articulating bitterness about being the second sex, and the limitations on female potential; this is evident through out the poem, culminating as two women become what Victorian patriarchy predetermines, wives and mothers. Goblin Market shows women in social relations, in market economies in literary history and women in sexual economics. Elizabeth Helsinger explains that Goblin Market is ‘A feminist utopia based on sisterhood against male domination and ‘the male' market or a legitimating of separate spheres? Victorian studies, 1991). Goblin Market allows Rossetti the opportunity to escape the archaic patriarchy and create a fantasy realm. Rossetti allows Lizzie and Laura an insight into the male commodities of male utopia that is the market place, and how to successfully regain equal control. ‘This is a morally nonsense poem, which puts religious myth and sexual temptation into a market economy which is endlessly unstable. ‘ (Victorian Women's Poets, Page 138). Rossetti's creation of sisterly solidarity gives a feminine outlook; ‘Hug me, kiss me, suck my juices Squeezed from goblin fruits for you, Goblin pulp and Goblin Dew. Eat me, drink me, love me; For your sake I have braved the glen And had to do with goblin merchant men. ‘ (A Choice of Christina Rossetti's verse, Page 16). ‘The sexual suggestiveness of ‘Goblin Market' has undoubtedly made it a compelling work for feminist readers concerned with what constitutes a distinctly female imagination. ‘ (‘A Music of Thine own. ‘ Victorian Womens Poets, Page 50). â€Å"Goblin Market', the title poem of Christina Rossetti's first volume, is the questioning feminine discourse it masks. ‘ (‘A Music of Thine own': Womens Poetry. Victorian Womens Poets, Page 49) Rossetti's representation of sexuality is not in the names or images she finds but in the structure of the whole poem with its repeated tasting. ‘ (‘A Music of Thine own': Womens Poetry. Victorian Womens Poets, Page 49) In many respects Goblin Market is directly contradictory to many nineteenth century views about the role of the woman poet. Mary Ann Stoddart, 1842, defines the sphere of the poetess as: â€Å"All that is beautiful in form, delicate in sentiment, graceful in action will form the peculiar province of the gentle powers of women†. Goblin Market can be said to have none of these qualities. This metrical indulgence, gives Goblin Market a sensual art for art's sake, which is usually reserved for male poets, making this offering to the public by a poetess incompatible with Victorian notions of female poetic beauty Laura performs a familiar role in literary history – that of the fallen Eve. She relinquishes herself to the sexual temptation offered by the evil goblin men. Her sin is compounded by prostitution in selling a lock of her hair in return for the fruits. This can be viewed as an act of rape; the goblins cut her hair for payment, when, at the time, a woman's hair was a somewhat sacred thing. The fallen woman is a common figure in literature, however, because she comes from the creative mind of a female poet the representation comes to have a few problems in its interpretation. Yet still, Laura receives her salvation, from her sin of eating the fruit, through the self-sacrificing actions of her sister. Lizzie plays the male role of redemption. While Rossetti can be viewed in opposition to the Victorian ideals of female creativity, there is an inherent conservatism in her work that creates problems with the idea of her being a truly radical or feminist writer. Unlike the other Pre-Raphaelite poets, Rossetti does not embrace atheism, but rather adheres to a strict Anglo-Catholic faith â€Å"Goblin Market' is Christina Rossetti's most remarkable long poem. She was also a writer of consummate lyrics. What can be called the feminine discourse which respondes to the aesthetics of expression and repression overflow and barrier, in ‘Goblin Market', is also at work in her short poems. ‘ (‘A music of thine own':Womens Poetry, Victorian Womens Poets, Page 54). Through both of the texts analyzed it is important to notice that as Showalter states that it is in fact, â€Å"female imagination' cannot be treated by literary historians as a romantic or Freudian abstraction. It is the product of a delicate network of influences operating in a time, and it must be analyzed as it expresses itself, in language and in a fixed arrangement of words on a page, a form that itself is subject to a network of influences and conventions, including the operations of the marketplace. ‘ (Victorian Women's Poets, Page 12) Both Emily Bronte and Christina Rossetti were classed as typically romantic Victorian women's writers. However this view is highly problematic as both women try to break the curtailments of Victorian archaic patriarchy in their work, constantly testing and pushing the boundaries of female authorship; ‘Romance fiction deals above all with the doubts and delights of heterosexuality, an institution which feminism has seen as problematic from the start. In thinking about this ‘problem' I myself have found the psychoanalytic framework most useful since it suggests that the acquisition of gendered subjectivity is a process, a movement towards the social ‘self' , fraught with conflicts and never fully achieved. Moreover, psychoanalysis takes the question of pleasure seriously, both in its relation to gender and in its understanding of fictions as fantasies, as the explorations and productions of desires which may be excess of the socially possible or acceptable. It gives us ways into the discussion of popular culture which can avoid the traps of moralism or dictatorship. ‘ (Romance Fiction, Female sexuality and class. Page 142)

Payment security

Most online customers expect to be able to pay for their goods online by credit or debit card. However, they want to be insure that their details will be kept confidential. To be secure all online payments must be: * Private and confidential only between customer and seller. * Conveyed intact and without any changes during transition. * Deleted fro the system after payment has been completed. SSL (Secure Socket Layer) allows standard browser such as Internet Explorer to send and receive information securely. Provides its users with secure payment, its users can check it by looking locked padlock symbol or â€Å"https† on the address line. SET (Secure Electronic Transfer) is more secure for online payments then SSL because information of the card e.g. card number wont be shown to seller, as when a cards company will authenticate the card through a digital signature. Unfamiliar trading conditions Unfamiliar trading can affect both, the business and its customers. The main reason for this is that online trading was relatively slow to take of, as customers were worried about buying services and goods online. However, once a new customer bought something online without any problems he/she becomes more confident to shop online. Businesses that are less successful than anticipated could have unsold products therefore they may struggle to pay money back which they have borrowed to pay website development. If customer that shop online won't get their answer quickly and receive the order on time then customers are unlikely to use their service or buy goods from that business in future. Read this  Chapter 2 – Why Security is Needed Errors in ordering However, order forms to be foolproof. This is possible to minimize customer errors. This corresponds to other customers making this error, such as making duplicate the original form twice. There has to be a comprehensive return policy which takes the legal right of customers present. You must enter the information before the order can be accepted. Most of the forms are designed this way. This could be useful in large amount of quantities or other similar errors that are reported before the order is complete. However, this could be an automated process. In order to this very large (or preferably copying) orders may be singled out so that the customer can be contacted by a call phone or email before they can go ahead with anything. Customers that do online shopping are guaranteed to be protected by the law, that states the Sales of Goods Act and also the Supply of Goods and Services Act 1982 this also applies to all other customers. There is also another act (The Sales and Supply of goods to Consumers Regulations 2002) which also gives customers right to return any goods that are damaged, this refers if the were bough in a store or on the net. Customers have the right to hand in any items which has been damaged for another item of better quality for whatever reason it may be. For an example items such as clothes that are not of the correct size or that is not a real product (duplicate, this can be checked on the actual website) can be refunded. Potential use of personal information Due to personal information organisations that keep forwent information about individuals whether on a PC system or in written words should be vital to register the information commissioner and comply with the terms with the Data Protection Act 1998. This means that the data in the PC or on paper must be accurate. This must be kept secure as long as necessary. However, this means that other businesses cannot make this information be visible on the website or misplace any details of customer to other individuals. In relation to this website must include privacy policy that ensures how information is to be used wisely by the business. This also relates to visitors which have collected by cookies and/or during a registration or ordering process. The PCECR (Privacy and Electronic Communications Regulations) also gives other businesses permission to send people via emails to individuals who have opt in by giving the permission to receive them. This means the do not have the right to send promotional emails without the candidates/clients promotion. This refers to why such emails also include the option for the client to unsubscribe at any time. Vulnerability to hostile attack It states that accordingly to the (NHTCU) which stands for National Hi-Tech Crime Unit. Cybercrime could cost UK businesses a tremendous worth of billions of pounds per annum. Not only large scale business which are threatened by hackers, spoof websites or denial of services attack. For example when few set up his highly successful website which was a million dollars he was also treated by the (DOS) attacks this to black mail blackmail demands which were high. In this case a DOS attack only occurs when a certain website is overloaded with highly useful data via email in the short period of time so that the website is brought back down. Websites are together by same users which are most known as hack mailers when they are at the most vulnerable state these for times such as seasonal times for example Christmas at time like this hack mailer would loose a retailer a sum gaining up to a million worth of pounds. A spoof is the definition of when a hijacker duplicates a website as a version of which customers may use, this will make customers think that they were dealing with actual organisation. However, this is easy to spot because it is copied very badly and links are replaced which lead to some illegal pornographic sites this is usually to mislead the companies reputation. This could be fatal as customers are asked to enter their bank details or credit card details which can be obtained by hackers which take all the customer money. Financial fraud can be caused by hackers getting into the organisations bank account. To the firm when payments are siphoned off or directed to the spoof site or even when customers are sent spoof mail asking for details which are personal this is also known as (phishing) Operational risks Website updating All websites must have someone to look after it and be updating it regularly so information is correct, up to date and all the products that are not in stock have a note â€Å"out of stock†. The inferior thing is for customer to see that pages where not updated for a long period of time, for example a year or more. In some ways wrong or out-of date information can cause serious issues. Liability for wrong or out of date information Under the act of Trades Descriptions Act and E-commerce (EC Directive) Regulations 2002 the information which is provided on the website must be stated correctly. A business that purposely gives wrong information could be recognised under these two acts. If customer chooses to react based on the outdated and incorrect information there might be a case to give an answer- even thought many websites have a ‘disclaimer' to covet that type of issue. In relation this refers to website. For example NHS has to be more aware about accuracy of the information it gives than Asda. Language problems with global customer base World wide businesses that usually have a lot of customers should give their customers a choice of different languages. To help customers to notice that website has different languages that they can use. They can put a country flag at the top corner of the site. Other smaller businesses that are national businesses do not provide this feature to their customers. Therefore there is bigger possibility that other nationality customers might get mixed up when they will want to buy goods. This is the main reason why many organisations take disclaimer clauses. Therefore websites such as Marks and Spenser only take orders that matches description accurately that is on the site, also firm is not responsible for any product to be used out of the country. Small businesses which wish to sell goods to outside businesses have two options to choose from. They can to work through a local agent or to have expectation for their service translation. It must be completed by specialist because online translators that can be found via Google are only useful for phrases to a pen friend, not for significant documents. Hardware and software failures All of PC users are depended on their internet service provider to have access to go online. However all internet services have technical faults and user will lose access to the internet until fault is not repaired. This can cause serious trouble to any online business especially if the website is not working for any period of time. There might not be any problems with ISP. However, the system itself can build up a fault. Software can be spoiled and hardware could break down. This is the mail reason why many online businesses have a back up servers, therefore if one server breaks down it will automatically switch to the second server. Software problems can be caused by several things for example programming error or in the course of a virus. None of these methods will help, even if there is a foremost failure. That's why some online businesses have their websites hosted offsite in a safe area where they have experts that are accessible to fix and re-establish the system quickly. Data loss There are many reasons data to be lost. In fact there are 1.7 million reports acknowledged in Europe of data loss every year. The main reasons for data lost are: * Theft, for example laptop theft- 5% of data loss every year * Computer virus – 7% of data loss every year * Software file corruption- 13% of data loss every year * Human error, for example unintentional removal-31% of data loss every year * Hardware failure, for example drive failure-41% of data loss every year * Hardware loss for example during flood or fire- 3% of data loss every year It is very recommended for online businesses to do daily back ups because if there are any problems they can always reinstall its system within 24 hours of the problem happening. In addition it is also ordinary to back up system before making any changes, therefore if there are any problems system can be restored easily. Individual users should also train them selves to keep important data safe and back up their files regularly. Global business regulations Many people know that there are many differences between Britain and other countries. A packet of crisps or box of chocolate that you buy on holiday, even if they are made in UK they will still have a different package and will be in a language of that country the they are sold. Cars are made with left or right hand drive, record distance travelled in miles or kilometres, and is intended to fulfil with specific system on emissions and noise levels- which again vary from one country to another. Any type of business that is intending to sell on a global basis have to be ensure that all products fulfil with the appropriate law and technical policy that apply in that country of sale. Even if the country is English speaking it doesn't mean that it will have the same laws. For example Australia has different principles than UK, therefore many goods have to be customized or â€Å"Australianised† before the can be sold there. Many countries have different laws, for example in USA health and safety equipments are different from UK and other European countries. Therefore if specific product fails to meet the terms that apply in that country, then product will be banded from entering the country.

Articles Essay Example | Topics and Well Written Essays - 250 words - 1

Articles - Essay Example The penalties also apply to cases of full time employees only. Amount of cover may also vary across industries and penalties for non-compliance are lower than coverage costs. The policy therefore has strength of establishing minimum requirements for employer coverage but it lacks strong mechanisms for enforcement. It is however likely to promote employer coverage because of the legal environment and employers’ need for a positive image (Wojcik, 2013). The authors define managed care as a set of initiatives for organizing, managing, implementing, and evaluating care that targets a specific group. The care approach eliminates duplication of care initiatives and reduces cost of care. In addition, managed care focuses needs to ensure delivery of appropriate services at the right time. Changes in the legal and technological environment has however complicated the scope of care and led to development of managed care model. The model identifies possible interactions between factors to care provision and advocates for management so that all factors to care support each other. In addition, the model focuses on the patient and incorporates all stakeholders and environmental factors, and their potential influences on care delivery. The managed care and the model have the strength of focusing on the patients for efficient and effective care but face the challenge of complexity because of the numerous involved factors. It however offers an op portunity for improved care (Linsley and Morton,

Social Implications of Information Technology Essay

Social Implications of Information Technology - Essay Example Economically it has changed the way of doing business and improved communication between partners; culturally it has reduced the differences between cultures and improved intercultural communication; politically it provides people with a new type of access to important information, while politicians obtain a new powerful type of lever to affect the voters; and socially it has influenced the communication and learning patters, and created absolutely new systems of relationship between people. Such extensive and diverse influence makes the new informational technologies one of the key forces that shape the present-day society and affect being of virtually each human being. The recent shift towards intensive use of computer technology in educational practices has already become so powerful that computer-mediated learning is no more perceived as something new. Whether computer laboratories in the primary schools or Internet-equipped computer facilities in the high school, computers have turned into unalienable part of students' life. The tremendous growth of technology has had large and serious impact on virtually every aspect of educational and learning practices. One of the consequences of the remarkable technological surge was the rapid development of computer-mediated distance learning at the higher education level. The beginning of the third millennium was marked by intensive growth. Institutions of higher education continued to further develop distance learning offerings targeting the populations of working adults who otherwise have limited access to higher education (Smart, and Cappel, 2006; Liaw and Huang, 2002). The online enrollment estimations made in the late 1990s have been exceeded and continues to grow at amazingly high rates. Thus, the number of online students reached 2.6 million in the fall of 2004 (Allen and Seaman, 2004). Despite the tremendous success of distance technology-mediated learning (this term covers not only fully online courses, but also various blended approaches that integrate online components into traditional classes), experts suggests that it still remains at an early stage of development and has huge poten tial to grow further (Smart, and Cappel, 2006). Computers are exceptionally useful for students at any level. Simple word-processing software turns students into independent publishers of ideas and opinions, helps them to eliminate the feeling of isolation, weigh their thoughts and ideas against thought and ideas of other people, while more advanced interactive software make it possible for them to practice the inquiry-based learning (Papert, 1996). This significant advantage of the computer technology is especially important in educational institution of higher learning, where the role of teacher is less important and students learns more on his own. Traditionally, European and American universities and colleges found themselves under constant pressure to control the costs while improving the quality of instruction, focusing on customer needs, and reacting to the competitive challenges (Horgan, 1998: 1). Higher education professionals used to perceive distance learning as the major tool in addressing the challenges while maintaining cost-effectiveness of universities (Dibiase, 2000). The distance learnin

Operation Fine Girl Essay Example | Topics and Well Written Essays - 500 words

Operation Fine Girl - Essay Example lt my stomach turn, I wanted to throw up as I sat listening to the accounts of how parents were killed or made to watch as their daughters were raped. As the video stated, Sierra Leone is classified as the poorest country in the world and it shows in the way that they treat their women and the way that a majority of the country obviously lives in abject poverty. I feel that the United Nations Human Rights Commission should step into this situation and put an end to the atrocities and sexual abuse against women. The women of Sierra Leone need to be saved and shown that they actually have a future even though they are rape victims. They need to be taught that the rape was not the end of they are. Rather, it is only the beginning of their lives. They are not the enemy of their country but its backbone. They are not sex slaves, but women who deserve all the respect that should be accorded to them as the givers of life. They do not deserve to be raped, held hostage for years on end, and then discarded like a piece of

Women's Liberation Movement Essay Example | Topics and Well Written Essays - 2500 words

Women's Liberation Movement - Essay Example The women were forced; especially the American women used all the possible means to liberate themselves during the time. They needed to stand on the political throne, vote and receive votes just as the men and that Collins compared with the 2008 parliament. American women also got tired with the house slavery, as their chore was to rear children and keep houses while men get to work. The women also had the urge to work and earn income just like the men. In addition, economic situation in the 1960s offered them a lot for them in the job market. Life was not easy for women as men censored most of the things they did while no one, not even the legal system was on their side to defend their plights. The women had no option, but to receive a just amicable way of pleading for their rights. However; the government was adamant, Washington never took the time to address their plight thus they were forced to come up with more aggressive moves. At this time, the American women find it hard to l ive without controlling their dressing mode as this was governed and evaluated by the society. The women could not make their independent choices on their leisure activities, as travels, as well as they were not accepted in some modest places due to gender imbalances. They felt closed and enslaved that they opted for liberation measure. As Collins takes the comparison to today’s American woman has made a number of great steps, although all their expectation as equity is concerned have not been achieved. Thesis Statement Though, women are often despised, they have made a lot of progress and constantly struggled to liberate themselves from economic, political and social discrimination. Introduction Women liberation movements have immensely succeeded in many spheres of women life. Collins has produced a book, which significantly describes the effect of gender and societal perception on it. She gives a detailed account after account of women from 1950s to 2008 to draw the distinc tion of the position of a woman in the different societies over the time. She writes this based on researches and data from different times. She uses real people to show the reality of women situation across the times. Collins puts side-by-side comparison of the American woman before and after her fights for liberation. He depicts an enslaved 1950s woman and measures their achievement against those like Hilary Clinton. The books shows that woman liberation, although has been tough, has seen woman freer and more protected by her rights and economically. Social Organizations When women started to realize that they could preform equally like men, they started voicing their grievances, but Washington was so reluctant to help them, thus the women sought alternative measures. Although, the women got some support from some men, most of their queries were addressed by themselves. The period of history that Collins writes about is regarded as the time when life was much less enjoyable to the women, also referred what the women on ‘Mad Men’ know1. The book gives accounts of women from politicians to homemakers, underwent suffering due to their feminine nature. The societal values and cultural system gave the women the lowest state in the society. Collins accounts for the effects of the battles these women fought to achieve acceptability in the society. The book gives early lives of women like Phyllis Schlafly, who worked hard trying to convince her sisters about their

International business article Assignment Example | Topics and Well Written Essays - 1000 words

International business article - Assignment Example Last June Bharti Aitel, India’s largest mobile provider, paid $9 billion to acquire the cellular operations of Kuwait Zain. One of the reasons for the acquisitions of African companies is that compared to India the valuation of these companies are much more attractive. â€Å"The Indians view Africa as a place they can where they can replicate the low-cost, high efficiency business model they have honed at home† (Srivastava & Subramaniam). Africa has a lot of people that are eager to buy consumer goods. Consumer spending in Africa will double in the next decade to reach $1.8 trillion by the year 2020. The African people have been deprived of basic consumer goods for a long time and they are eager to increase participation in the consumer markets. Indian companies visualize Africa as a place they can continue to achieve growth due to the fact that business activity is slowing down at home. Indian companies also want to take advantage of the lower regulatory requirement av ailable for investors in Africa. The article mentions a lot of the advantages that the African continent represents for India businesses. It seems as if the Indian business people want to exploit the African market in order to improve their sales numbers and profitability. Africa is one of the poorest regions in the entire world particularly the Sub-Saharan African region. The article was a bit one side as far as illustrating the advantages that Africa offered to India and not letting the reader know how Africa is going to benefit from the Indian involvement in Africa. Some of the large acquisitions mentioned in the article made a lot of sense from a business standpoint. Due to the fact that Africa has very poor infrastructure landlines are barely available. Most Africans that desire to communicate with each other must utilize mobile technology. It would be smart the African mobile company to offer prepaid mobile services since they are cheaper to acquire which increases the amount

Experience economy Essay Example | Topics and Well Written Essays - 3250 words

Experience economy - Essay Example Commerce includes all those activities, which are connected with trade and auxiliaries to trade such as transport, warehousing, insurance and banking and finance. Trade involves buying and selling of goods and its purpose is to bridge the gap between persons, i.e. the producers and the consumers can concentrate on their own occupations and at the same time buy goods to satisfy their consumption needs. The farmers can both enjoy each other's products with the help of traders. For example there are different types of cotton; jute, hides and skins are supplies to the producers of cotton textiles, gunny bags and shoes respectively. At the same time manufactured goods, which have been produced with the raw materials, are supplied to the consumers. Producers buy raw materials, machinery and equipment as well as stores and spare parts for machinery fro trading agencies and consumers buy practically all articles required for their daily use from traders. Goods are produced on a large scale in anticipation of demand. The markets for products are now spread over the length and breadth of the country and even extended to countries across the international borders. Hence direct sale of goods by the producers to the consumers is not possible. Without the help of traders and merchants engaged in trade it would be impossible for the system of large-scale production to continue. The trader involved in the actual operation of purchasing goods from producers and selling them to consumers. Traders and consumers are interdependent. Importance of trade Trade is of great significance for production as well as consumption of goods. It is through trade that goods produced at particular places are equitably distributed among users. With the help of trade goods are made available to consumers at the time of their need. It removes the hindrance of persons by bringing together producers and consumers who are widely scattered. Advantages of trade Advantages of trade are outlined below: It enables the producers to concentrate on their production activities; otherwise they would have to go in search of consumers for goods they produce. Trade makes goods available to consumers who can concentrate on their own occupations It results in specialization and large-scale production as the markets are now spread over wide territories. Sale of goods from one country and purchase of goods form other countries. It provides avenues of employment to various persons. It increases the standard of living of people as they can avail of goods of various kinds produces by different producers. Distinction between Home trade and foreign trade a. Home trade is concerned with trade between people of the same country while foreign trade is concerned with trade between people of two different countries. b. In home trade the buyer has to pay for the goods in home currency while in foreign trade buyer ha to make payment in foreign currency. c. Payment in home trade is simpler and less time consuming while in foreign trade, payment is not a simple process and hence is more time consuming. d. Home trade is not subject to restrictions, which exist in case of foreign trade such as tariffs, quotas, etc. e. Transport costs are relatively much less in home trade than in foreign trade. Development in different sectors like Information Technology, Steel industry, etc., has resulted a sharp rise in the usage of harmful substances.

Neoliberalism in Latin America Essay Example for Free

Neoliberalism in Latin America Essay From the 1930s until the 1980s state intervention and protection were key components of most Latin American economies. In these years many Latin American countries were used an Import-substitution industrialization based economy trying to reduce dependence on foreign imports and replacing them with domestic production. Due to the use of an Import-substitution industrialization based economy Latin American countries were forced to keep high tariffs to protect the private companies of their countries. This combined with many Latin America countries providing numerous government subsidized programs eventually led to the 1982 debt crisis. This debt crisis created a vacuum affect in Latin America with many of the countries taking on a new neoliberal economic model, and by the early 1990s John Charles Chasteen claims that almost every Latin American country was led by a president that was pro neoliberalism. This neoliberal economic model called for the slashing of tariffs as well as the reduction of removal of all nationalist-inspired subsides. Also following the neoliberal model, Latin American countries stopped the printing of money to slow inflation effectively undermining the functionality of their local markets. All of this was done so that a completely â€Å"free market† could be created. It was believed that this free market would not only help improve the economies of Latin American countries, but also create more personal freedoms for the people of Latin America. In the article â€Å"Neoliberalism, Neoclassicism and Economic Welfare†, John T. Harvey claims the complete opposite, arguing although a neoliberal economic model was created to produce conditions conducive to social provisioning or democratic problem solving, the exact opposite has occurred. Harvery states in his article, â€Å"Instead of growth, stability, and the narrowing of income gaps, we have seen stagnation, volatility, and increased inequality. † By researching neoliberalism a clear picture can be drawn. Neoliberalism created class stratification with the upper and middle class greatly benefiting from the new policies sanctioned by neoliberalism, while the poor continued to become more impoverished and unable to provide for themselves. Many historians argue that the neoliberal economic model was most beneficial for the small wealthy upper-class of Latin America as well as many upper-class business owners from other countries. The existence of a â€Å"free market† due to neoliberalism in Latin America created many opportunities for upper-class citizens to continue to become considerably wealthier. The upper-class benefit from neoliberalism in many ways but the two largest benefits come from the privatization of government subsidized programs and the lowering of tariffs. Not only did both of these policies line the pockets of the upper-class of Latin America but foreign investors as well. In order to balance their federal budget many Latin American governments privatized their government subsidized programs as well as cut federal jobs. First, the privatization of federal jobs allowed many upper-class citizens to take over these businesses and use them in their benefit to create capital. Former government projects such as constructing roads and government buildings were now being completed by companies that were owned by the upper-class. Prior to neoliberalism these jobs were paid out of the federal budget and were used as a way to lower unemployment by hiring more workers than were really needed. Now that private companies were doing the work efficiency was the most important thing leading to the loss of many jobs for the poor class of Latin America. In the article, â€Å"Neo-Liberalism in Latin America: Limits and Alternatives† Ian Roxborough argues that the immediate beneficiaries of the privatization of government subsidized programs and federal jobs, or what he calls real assets, were foreign investors and people with â€Å"flight cash†. This was because when these programs became privatized upper-class people from other countries as well as Latin America were able to come in and by penny cheap shares of these programs and soon to be private companies. This excrementally helped the upper-class because after they bought this stock at largely discounted prices it quickly grew in value. Clearly, lower classes that did not have extra cash could not benefit from this because they were unable to purchase any of the shares of these newly privatized commodities. This created two problems, not only did real assets of Latin America get lost to upper-class foreign investors, it also created a significantly larger wealth gap between the poor and upper-class because of the large amounts of money the upper-class made from the gains of the stock that they bought at such cheap prices. Another benefit the upper-class of Latin America and other foreign countries gained from neoliberalism was the reduction of tariffs. The reduction of Tariffs allowed foreign companies to come into Latin America and build maquiladoras. This was beneficial for the foreign investors because they could now come into Latin America where working wages were much cheaper and produce their goods at lower prices, which entail created more profit. Lower tariffs were beneficial for Latin American upper-class citizens because as the foreign companies came into Latin America they were able to invest in these companies. The ability to invest in these companies that wouldn’t have come to Latin America with the previous tariffs was just one more way people who already had money in Latin America were able to benefit even more from a neoliberal economic model. Neoliberalism also benefitted the middle class of Latin America. Chasteen argues the middle class benefited from a neoliberal economic model because of the cheap products that were produced due to the maquiladoras in Latin America as well as cheap products that were being imported to Latin America because of the newly reduced tariffs. This was very beneficial for the middle class for two reasons. First, under neoliberalism the middle class society who had money to spend, now had more choices because the large influx of items that were now being imported into Latin America. In his article, â€Å"Magical Neoliberalism†, Alberto Fuguet argues that neoliberalism was what led to amenities like large scale movies from Hollywood and other services, like fast food chains, to come to Latin America. Secondly, neoliberalism was beneficial to the middle class because with a larger selection of goods comes competition. With competition companies foreign and local now had to produce the best quality goods at the lowest price in order to continue to receive business from the middle class. Neoliberalism also benefited the middle class of Latin America because of the advancement in technology that occurred because of the privatization of water resource centers, electrical companies, and telecommunication companies. The privatization of these companies allowed them to modernize as well as make them more reliable. Some argue that neoliberalism was also beneficial for the women of Latin America. In her article â€Å"Love in the Time of Neo-Liberalism: Gender, Work, and Power in a Costa Rican Marriage†, Susan E. Mannon argues neoliberalism allowed women to gain more power and independence then they previously had. Mannon claims that neoliberalism, and the reduced tariffs that come with it, led to the creation of maquiladoras where women could seek employment. Latin American women’s new ability to gain employment in maquiladoras allowed them to earn a wage creating dual-income households. Not only did this give them more power and independence in their individual households, but the ability to buy goods also allowed them to participate in the local economy giving them more power as well. Those who stood to gain the least under a neoliberal economic model were the poor people of Latin America. This is because the privatization of state-run corporations and public service programs made them unaffordable for the poor working class, leaving many homeless and hungry. In the article, â€Å"From Democracy to Development: The Political Economy of Post-Neoliberal Reform in Latin America†, Alfred P. Montero states claims that neoliberalism leads to deepening levels of inequality, a growing percentage of people living below the poverty line, decaying infrastructure, poor access to even low-quality primary education, rising criminality, and inefficient productivity. All of these problems can be linked to privatization of government subsidized programs and the loss of government jobs. With neoliberalism the loss of jobs and government programs made unemployment skyrocket and education too expensive for much of the poor class of Latin America to afford. This lack of education is what many argue led to the problems that Montero claims such as a rise in criminal activity. Also, because neoliberalism privatizes companies that control commodities such as water, telecommunications, and electricity the poor class was unable to afford them, essentially leaving the poor of Latin America in the dark without water or electricity. Neoliberalism also led to the creation of Maquiladora’s which initially created what poor Latin American believed to be desirable jobs. Quickly the poor found out that many of these jobs did not pay a wage that was enough for a person to survive. With the poor pay of maquiladoras also came very poor working conditions that were conducive to creating injury. Omar Gil a former maquiladora worker stated in an interview that his first maquiladora job paid him a dismal forty dollars a week in working conditions that were less than safe. Omar attested that maquiladora workers were injured often because of the intense pressure of Forman’s to produce as much product as possible. Also with neoliberalism came the lack of available occupations. Due to the reduction of tariffs foreign companies were able to bring mass produced goods into Latin American countries at prices cheaper than local inhabitants were able to produce them. This created large scale unemployment and forced Latin American people into the unsafe and low paying maquiladoras. Chasteen argues that for the poor class the inability to produce goods far outweighed the benefits of being able to be a small-time consumer from the dismal wages that were earned in maquiladoras. It is clear that the neoliberal economic model is not beneficial for anyone but the wealthy elites and middle class of Latin American Countries. A neoliberal economic model became fashionably popular in Latin America because the people who were in charge were upper-class citizens and during a down turn in 1982 neoliberalism seemed like a solution due to its approach to better balance the budget of Latin American countries. Unfortunately, either the leadership of these countries assumed wrong, or just didn’t care about the wellbeing of its impoverished people, but clearly a neoliberal economic model does nothing but create a larger wealth gap, create more social stratification, and deplete living conditions for the poor even more. In the article, â€Å"Exploring the Impact of Neoliberal Economic Development on Poverty in Costa Rica: What Went Wrong? †, Paul B Lubliner argues that in order for economic prosperity to complement poverty reduction the state should have more control over the economy not less. I agree and argue by privatizing all state subsidized programs as well as depleting the amount of government jobs to almost zero Latin American countries actually went backwards in their pursuit to shorten the wealth gap as well as social stratification. Abusing your population to closer balance budget is in no way the solution to guarantee countries prosperity in the foreseeable future. Neoliberalism was clearly one sided only benefiting the rich and middle class, disfranchising each countries poor setting them back further then they were before.

The Characteristics Of Financial Statement Accounting Essay

The Characteristics Of Financial Statement Accounting Essay The main purpose of this assignment is to determine the five types of accounting users, their needs for Continental Limited financial statement, prepared an income statement and balance sheet with necessary working for Continental Limited for year ending 31 Dec 2010 for the internal use, prepared the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication and, an appropriate accounting ratios for year ending 31 Dec 2010 will be prepared base on income statement and balance sheet which done on task 2 and task 3. Last, industry averages provided to access profitability and liquidity of Continental Limited will be compared. Firstly, the accounting users can be categories into internal users and external users. Internal users includes of creditors, suppliers, investors, tax authorities, government agencies, customers, and financial analysts or adviser. Internal users are the users that inside or within an organization, it is usually includes of managers, employees, and shareholders. Next, the 5 characteristics of financial statement is comparability, reliability, timely, relevance, and accuracy. Table of Content Pages Introduction 3 Introduction to task 1 4 The 5 types of accounting users and their needs. 4-5 The 5Characteristics of Financial Statement 6-7 Conclusion for task 1 7 3.0 Introduction for task 2 8 3.1 The process of preparing income statement and balance sheet for 8-16 Continental Limited 3.2 Conclusion for task 2 16 4.0 Introduction to Task 3 17 4.1 Classify expenses into contribution cost and Administrative expenses. 17-20 4.2 Conclusion for task 3 20 5.0 Introduction for Task 4 21 5.1 Calculation of accounting ratio 22-23 5.2 Comparison between Continental Limited and Industry Averages to Assess 24 Profitability 5.3 Comparison between Continental Limited and Industry Averages to Assess 25 Liquidity 5.4 Conclusion for task 4 26 6.0 Conclusion and recommendation 27 7.0 Reference 28-29 Introduction Accounting is a system where an organization uses to record all the business transaction. It can help organization to analysis their business performance or make any business decision. According to Michael Russell, he demonstrates that account is a recording of financial or money transactions. In task 1, the five types of accounting users and their needs for Continental Limited financial statement will be defined. Besides, the five regulatory characteristics of the financial statements that help to provide useful information to those accounting users will be explain too. Accounting users is the people who need accounting information to make decisions, invest, planning and budgeting. In task 2, an income statement and balance sheet with necessary working for Continental Limited for year ending 31 Dec 2010 for the internal use by company directors and management will be prepared. Income statement can help organization to note down the expenses and profit and it usually prepared for 1 time in years. In task 3, the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication will be prepared. Which is means that after the income statement and balance sheet of Continental Limited prepared, it will be shown to the public or outsiders for external reporting. In task 4, an appropriate accounting ratios for year ending 31 Dec 2010 will be prepared base on income statement and balance sheet which done on task 2 and task 3. Next, the industry averages provided to access profitability and liquidity of Continental Limited will be compared. 2.0 Introduction for Task 1 In task 1, 5 types of accounting users and their needs for the financial statement of Continental Limited will be discussed. Next, the 5 regulatory characteristics of these financial statements that will provide useful information to the users will also be defined in this task. 2.1 The 5 types of accounting users and their needs. Users of accounting can be categories into external users and internal users. External users are the users outside of the organization which includes of creditors, suppliers, investors, tax authorities, government agencies, customers, and financial analysts or adviser. Internal users are the users that inside or within an organization, it is usually includes of managers, employees, and shareholders. The first type of accounting users is managers of the company. Manager is a person who in charge in overseeing and manage all the activities of others working which includes of planning, organizing, leading and controlling. Accounting information is needed to a manager to know that whether the organization are earning or losing. Accounting information also helps managers in making business decision because it can let manager know that the current financial situation of an organization. Besides, it also helps managers to know how much their customers owe and how much they owe to their suppliers. Accounting information also helps managers in organization budgeting process by know the financial situation of the organization and allocate the money to each department wisely. Accounting information are important to managers to ensure their business are managed efficiently and effectively. The second type of accounting users is suppliers or creditors. Suppliers are the person who provide or supply products or services and in return get an agreed payment. But usually suppliers didnt have proper communication and less interact among each others. Suppliers need to know an organization accounting information to know the current financial situation of an organization whether the organization able to pay the debts that the organization owe. Supplier also includes of money lenders such as bank or landlord. So, if they want to lend money to the organization, they had to check the current financial situation to make sure they will be able to pay back in future. The third type of accounting users is investors. The people who wish to invest to an organization with expectation to get back reasonable profit in return are known as investors. So, they need to know about the organization account information to measure the performance of the organization and see whether it is worth to invest or might bring loss to the investors The forth type is the employees of the organization. Employees is the people who are recruit by the organization and use to provide products and services and get salary in return. They must know the account information of an organization to insure employees benefits or pension funding is able to pay to them. The fifth type is the shareholders or owners of the company. They are the boss of the company, so they were needed to know the performance of the organization and determine the future plan. Besides, they also need to know the accounting information to know how much they can withdraw as dividend payment. So, these are the five types of accounting users that use financial information to fulfill their different types of needs. 2.2 The Characteristics of Financial Statement Financial statement is a document that use to record down all the business transaction or the organization financial activities. Financial statement are includes of trial balance sheet and income statement. The first characteristic of financial statement is relevance. Relevance is use to generate more information to helps all accounting users in decision making. It can help accounting users to predict future outcome such as profit or loss. To ensure the accounting information are accurate, so those financial account prepare based on accounting concepts and policies present must be relevant which is capable of influencing the economic decision of the users. The second characteristic of financial statement is timely. Timely is referring to the information which is present or past. So that the accounting information that accounting users received are trustworthy and useful in helping them make any decision. If the account information not prepared to provide information in time, it will affect the decision making of accounting users which might cause loss. The third characteristic of financial statement is accuracy. Accuracy is about how preciseness of the financial statement of an organization that provides many important information to all accounting users. If the financial statement are not accurate or made in past time, it may cause many problem to an organization in planning their future activities and affect the decision making of accounting users. The next characteristic is reliability. Financial statement must be reliability to make sure that it can fulfill accounting users needs. A financial statement is reliability when it able to reflects the substance of transaction to present faithfully and truly what has already happened. Next is the financial statement are done free from bias and it is neutral. Last, the financial statement must in prudent and realistic where there is any uncertainty. The last characteristic of financial statement is understandability. A financial account should be prepare in a condition which easy to understand by others that have knowledge or experiences in business, accounting and those economics activities. So, these are the five characteristic of a financial statement that an organization should revise when preparing the company business financial accounts. 2.3Conclusion for task 1 In my conclusion, there are many types of accounting users that use account to fulfill their need. Their needs includes of making decision, invest, giving loan and know the situations of the organization. Besides, there are also 5 types of criteria of financial statement that an organization should revise when they preparing financial statement. 3.0 Introduction for task 2 In task 2, the income statement and the balance sheet of Continental Limited for the end of 31 December 2010 will be prepared. It will be prepared in an accepted format for the needs of external reporting and publication. 3.1 The process of preparing income statement and balance sheet for Continental Limited (A)Closing stock should be recorded at cost or net resale value which one is lower. Since cost RM65000 (B) Cash Account RM RM Sales 5000 Purchase 4000 Stationery 700 Electricity 300 5000 5000 Sales in trading account of income statement =RM360000 + RM5000=RM365000 Purchase in trading account of income statement =RM200000+RM4000=RM204000 Stationery as expense put in profit loss account of income statement=RM700 Electricity water in profit loss account of income statement= RM7000+RM300=RM7300 (C) Sales commission as expense put in profit loss account of income statement =RM18000 (paid from trial balance) +RM1500 (accrued at end of year) =RM19500 Then, the accrued sales commission RM1500 is recorded under current liability in balance sheet. Office salaries as expense put in profit loss account if income statement. =RM28000 (paid from trial balance) -RM2000 (prepaid at the end of year)=RM26000 Then, prepaid office salary RM2000 is recorded under the current asset in balance sheet. (D) Debtor Account RM RM Balance B/D 75000 (-) Bad debts 5000 Balance C/D 70000 75000 75000 Balance B/D 70000 Bad debts account RM RM Debtor 5000 P/L account 5000 Provision for bad debts closing balance =10% x Debtor closing balance RM70000= RM7000 Provision for bad debts account RM RM 31 Dec 2010 Closing Balance C/D 7000 1 Jan 2010 Opening Balance B/D 5000 Increase different 2000 7000 7000 1 Jan2011 Balance B/D 7000 (E.F) Vehicles account RM RM Balance B/D 300000 Vehicles disposal a/c 50000 Balance C/D 250000 300000 300000 Balance B/D 250000 Provision for depreciation on vehicle account RM RM Vehicle disposal account 12500 1 Jan 2010 Opening Balance B/D 60000 31 Dec 2010 Balance C/D 60000 Depreciation as expense put in P/L account 12500 72500 72500 1 Jan 2011 Balance B/D 60000 Vehicle disposal account RM RM Vehicle cost sold 50000 Provision for depreciation on vehicle sold 12500 Proceed from disposal of vehicle 35000 Difference for loss on disposal of vehicle 2500 50000 50000 Provision for depreciation on premises account RM RM Balance C/D 54000 1 Jan 2010 Opening Balance B/D 40000 Depreciation as expense put in P/L account 14000 54000 54000 Balance B/D 54000 (g) Taxation charge RM15300 is deducted from net profit at the bottom of income statement. It is also recorded as accrued taxation RM15300 under current liability in balance sheet. h) Proposed dividend to be deducted from net profit at the bottom of income statement =2% x RM500000 (share capital from trial balance) = RM10000 Then, the proposed dividend RM10000 is recorded under current liability in balance sheet. Income statement of Continental Limited for year ending 31 Dec 2010 for internal use RM RM RM Sales 365000 Less Return Inwards 10000 Net Sales 355000 Opening Stock 50000 + Purchase 204000 Return outwards 15000 + Carriage inwards 5000 244000 Less Closing Stock 65000 179000 Gross Profit 176000 Add Income: 5000 Dividend received 181000 Less Expenses: Stationery 700 Office electricity water 7300 Office salaries 26000 Sales commission 19500 Bad Debts 5000 Increase in provision for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicle expenses 12000 Interest charge 3000 104500 Net profit 76500 Less Taxation charge 15300 Less proposed dividend 10000 Profit for the year 51200 Add Retained earnings brought forwards 100000 Retained earnings carried forward 151200 Balance Sheet of Continental Limited as at 31 Dec 2010 for internal use Fixed assets/ Non-current assets RM RM Office premises at cost 350000 (-) Provision for depreciation on premises (54000) Vehicles at cost 29600 (-) Provision for depreciation on vehicles 250000 Long-term investments (60000) Current assets 190000 Closing stock 65000 Trade debtors 70000 -Provision for bad debts (7000) 63000 Bank 42000 Prepaid office salary 2000_ 172000 758000 Issues share capital Share capital 500000 Add Reserve Retained earnings carried forward 151200 Shareholders equity 651200 Add Long-term liabilities/ Non-current liabilities Loan 55000 Add Current Liabilities Creditors 25000 Accrued sales commission 1500 Accrued Taxation 15300 Proposed dividend 10000 51800 758000 Conclusion for task 2 In my conclusion, income statement and balance sheet of an organization is very important to know that organization are now in profit or loss. 4.0 Introduction for task 3 In task 3, the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication will be prepared. Which is means that after the income statement and balance sheet of Continental Limited prepared, it will be shown to the public or outsiders for external reporting. 4.1 Classify expenses into contribution cost and Administrative expenses. Distribution costs Administrative expenses RM RM Stationery 700 Office electricity water 7300 Office salaries 26000 Sales commission 19500 Bad debts 5000 Increase in provision for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicles expenses 12000 Total 53500 48000 Income statement of Continental Limited for year ending 31 Dec 2010 for external reporting RM RM Turnover 355000 Cost of sales 179000 Gross profit 176000 Distribution costs 53500 Administrative expenses 48000 101500 Operating profit 74500 Dividend received 5000 79500 Interest charges 3000 Profit on ordinary activities before taxation 76500 Taxation charge 15300 Profit on ordinary activities after taxation of the year 61200 Proposed dividend 10000 Retain profit for the year 51200 Retained profit brought forward 100000 Retained profit carried forward 151200 Balance sheet of Continental Limited for the year ending 31 Dec 2010 for external reporting Fixed Assets RM RM RM Tangible assets: Premises 296000 Vehicles 190000 486000 Investment: Long term investment 100000 586000 Current Assets Stock 65000 Debtors 63000 Prepaid office salary 2000 130000 Cash at bank 42000 172000 Less Creditors: Amount Falling Due Within One Year Creditor 25000 Accrued sales commission 1500 Accrued taxation 15300 Proposed dividend 10000 (51800) Net current assets 120200 Total Assets Less current Liabilities 706200 Less Creditors: Amount Falling Due After More Than One Year Loan (55000) 651200 Capital and Reserves Called up share capital 500000 Profit and loss account 151200 651200 3.2 Conclusion for task 3 In my conclusion, income statement and balance sheet for external reporting or publication must be prepared neatly and precisely. Because it might affect the image and the business of the organization, Introduction for task 4 Accounting ratio is one of the ways to define the relationship among result and the others, such as balance sheet, and profit loss account. Accounting ratio can use to measure the efficiency, effectiveness and profitability of the organization according to its financial reports. 5.1 Calculation of accounting ratio The table below is the calculation of the accounting ratio between Continental Limited and the industry averages for year ending 31 Dec 2010. Ratio with formula Ratio calculation Industry for year 2010 averages Percentage of gross profit on sales 17600 x 100 30% = Gross profit x 100 355000 Net sales = 49.58% Percentage on operating profit on sales 74500 x 100 18% = Operating profit x 100 355000 Net sales = 20.99% Return on capital employed 9% = Net profit before interest x 100 (76500 + 3000) x 100 and taxation 158000-51800 Total assets-current liability =11.26% Current ratio 2:1 = Current assets 172000 Current liabilities 51800 = 3.32 : 1 Stock turnover period 90 days = 365 days 365 days/3.11 times Stock turnover in Times = 117.36 days Stock turnover = Cost of sales Average stock value Average stock = (Opening stock value + Closing stock value) / 2 = (50000 + 65000) /2 = 57500 Stock turnover = 179000 57500 =3.11 Times Debtor collection period 0.177 x 365 days 45days = Debtor ratio x 365 days = 64.6 days Debtor ratio = Debtor Net credit sales = 63000 355000 = 0.177 : 1 Creditor payments period 0.132 x 365 days 60 days = Creditor ratio x 365 days = 48.18 days Creditor ratio = Creditor Net credit purchase = 25000 (204000-15000) =0.132 : 1 Comparison between Continental Limited and Industry Averages to Assess Profitability According to the table above, it has state that the gross profit margin of Continental Limited is 49.58% while the gross profit margin of industry average is 30%. In this situation, when the gross profit margin are higher, it means that the organization are controlling their purchasing cost effective and efficient Besides, it also show that the organization perform good in allocating their raw materials and labor force to helps in reduce production cost and increase their gross profit. Next, the operating profit margin of Continental Limited ratio calculation for year 2010 is 20.99% while the industry average is 18%. When the operating profit margin is high, its means that the organization profits are still high even finish paying those variables cost. Operating profit margin can show whether an organization are effectively in their expenses and variable cost. Lastly, the return on capital employed (ROCE) of Continental Limited in 2010 is 11.26% while it is 9% in industry average. ROCE are usually used to measure all the resources that available in the organization and demonstrate the efficiency and revenue of an organization. So, when the percentage of ROCE becomes higher, the performances of the organization are better. The percentages of Continental Limited is higher than the industry average, Comparison between Continental Limited and Industry Averages to Assess Liquidity According to the table above, it has show that the current ratio of Continental Limited is 3.32:1 and the current ratio of industry average is 2:1. Current ratio is use to measure the financial status and the ability of the organization in using their current assets to finance its current liabilities. In this situation, it shows that the finance of the organization is stable and did not face any short-term financial problems. Secondly, is the stock turnover period of Continental Limited which is 117.36 days and the industry average is about 90 days. Stock turnover period is the time that the goods keep before purchased by customers. In this situation, Continental Limited had longer stock turnover period compare to the industry average, it might cause short-term financial problem because of keeping stock for long time and slowly taken out for resale. Next is the debtor collection period. The debtor collection period of Continental Limited is 64.6 days and 45 days for industry average. Based on this period we can know that Continental Limited is taking longer time than industry average to collect debts from the debtors. It might cause organization having shortage of pay back those liabilities and face short-term finance problem. In last, the creditor payment period of Continental Limited is 48.18 days and the industry average is 60days. Which shows that Continental Limited has the shorter time to pay the creditors compare to industry average and it might cause lack of many to pay back the creditors Conclusion for task 4 In my conclusion, accounting ratio can enable an organization or accounting users understand the liquidity and profitability of an organization. So, it make easier when an organization plan for future of budgeting. 6.0 Conclusion and Recommendation In my conclusion, this assignment enables me to understand the usefulness and the function of the account which can helps to know well an organization easily. In task 1, the most common accounting users are defined and let me understand of the 5 basic characteristics of financial statement. So, it helps a lot in preparing an organization financial statement. While in task 2, it let me know that income statement and balance sheet of an organization is very important to know that organization are now in profit or loss. It also let me let the proper way in preparing balance sheet and income statement for an organization. In task 3, income statement and balance sheet for external reporting or publication must be prepared neatly and precisely. Because it might affect the image and the business of the organization, In task 4, accounting ratio can enable an organization or accounting users understand the liquidity and profitability of an organization. So, it make easier when an organization plan for future of budgeting.

European Union

European Union What are the most important issues facing the European Union today and why? The European Union is an integration of European states that encompasses different histories, institutions, political systems and economies. At present the EU boasts 27 member countries with a combined population of over 500 million. The creation of a single currency, the euro, has led these citizens to depend heavily on the union for the success of their respective economies. Furthermore, many others nations out with EU jurisdiction rely on the EU for trade, finance and investment aid. Political historians such as Leonard (2005) have argued that the EU has been in a state of crisis since its inception. However, despite such problems, the EU has emerged as a strong, steady and powerful force in the global political arena. The dawn of the 21st century has brought with it fresh challenges for the EU to address. Many of these issues were outlined by EU President Jose Manuel Barroso in a speech at the European Parliament in 2007. Barroso cited economic reforms, unemployment, social justice and climate change as being matters of pressing concern (2007). This essay serves to highlight these problems and explain why they are the most important issues facing the European Union today. One of the major problems facing the EU is the ever increasing levels of unemployment affecting the majority of the member states. Barroso (2007) stated that close to 20 million EU citizens were classed as unemployed. More worryingly, Barroso stressed that many of those out of work were of a younger demographic. Modigliani (2005) warned that such rates of unemployment can lead to resources being wasted, a decline in output and thus a loss in savings and investment within the economy. Modigliani also hastened to add that unemployment levels can lead to complicated and long-standing social problems as individuals affected can grow despondent and discouraged by the lack of job opportunities. Therefore, unemployment is an important issue impinging on all of the EU states. Bertola (2000) alluded to labour market participation rates, wage inequality, employment dispersion across EU regions and market performance as being the major causes of high unemployment levels within the EU. Labour market performance is guided by government and institutional policies in the EU which in turn control minimum wages, taxation and unemployment benefits. Room (2006) and Barroso (2007) argue that although there are many ways to reduce unemployment, such as wage differentiation and geographical mobility, such measures could alter the economic and political equilibrium currently in place in the EU. Additionally, Wallstrom (2007) is quick to point out that although the elimination of unemployment subsidies across the EU states would reduce unemployment levels, it would in consequence increase the poverty and crime rates thus leading to accelerated levels of social exclusion. As a result, these repercussions have raised alarming concerns for both public and politicians alike as the EU struggles to implement a programme of reform to address the situation. Access to the member states products, capital and labour resources could provide economic efficiency but the levels of regulation required would prove extremely hard to sustain. In response to the growing problems with unemployment, the EU Commission has proposed some measures designed to tackle the issue. These include a revamp of the member states growth and job strategies as well as increasing investment on research and development. It is hoped that this in turn would lead to increased economic output and thus the creation of jobs in the process. However, Wallstrom (2007) argues this could prove a difficult task given the heterogeneous social and economic structures of the EU member states. Additionally, the collapse of the world economy in 2008 has lead to a global recession and has seen employment levels in the EU increase dramatically. The Employment in Europe Report (2009) estimated unemployment levels in Europe would break the10% mark in 2010 and would continue to rise. The issue of climate change has come to the fore spectacularly in the 21st century and is another important issue facing the European Union. Changes in climate variations are occurring around the globe raising genuine concerns about the stability of the planets ecosystem. According to Schroter (2005) these deviations may have a direct affect on levels of food production and water supplies. For example, Berkhout (2005) noted harvest failure within a country can impact the price of certain food commodities in the EU due to imports. Brandt (2001) explains that these growing concerns lead to the implementation of the Kyoto Protocol an environmentally friendly policy sanctioned via the United Nations Framework Convention on Climate Change designed to bring greenhouse gas emissions under control in 1997. In the summer of 2003, a heat wave engulfed much of Europe resulting in record temperatures being recorded. Beniston (2004) stated that the heat wave bore a resemblance to the type of temperatures anticipated by the end of the 21 century. Beniston (2004) concluded that due to an enhanced atmospheric concentration of greenhouse gas, summer temperatures could be expected to increase by 4 degrees celsius on average. According to Christiansen Wettestad (2003), the EU generates one of the highest levels of greenhouse gas emissions and accounts for 25% of the worlds production. Brandt (2001) states the EU expects that there will be a 0.8% increase in CO2 emissions annually. Furthermore, the EU faces additional problems with its failure to persuade its members to adopt the carbon tax due to the many rules and regulations incorporated in the policy (Christiansen Wettestad, 2003). The use of fossil fuels is another factor that leads to global warming and can have a detrimental long term affect on the climate. Kruger Pizer (2004) cite that increased emission levels due to the development of the transport sector have led to further issues for the EU to address. These substantial growths in emission output can have a direct impact on allowance prices if the EU attempted to meet Kyoto Protocol targets by using offset purchases. The growing carbon market is another area of concern for the European Union. Howse Eliason (2008) argue that it is crucial levels of carbon footprint are monitored in order to reduce emissions in the air. According to Kruger et al. (2007) the European Union launched an emissions trading program in 2005 with the aim of meeting the Kyoto Protocol targets for tackling climate change. However, the complexity of the European Union Emissions Trading System (EU ETS) is causing the member states to experience various political and economic challenges as they attempt to meet the targets set by the Kyoto Protocol. Howse Eliason (2008) cite that an investigation carried out by the Financial Times concluded that a number of companies operating within EU boundaries receive unjust carbon credits and that this is causing an unfair subsidy distribution in EU states. Howse Eliason, (2008) claim this is an issue because the results do not coincide with emissions reduction. Therefore, the EU needs to devise strategies to regulate such outcomes. The issue of security is another obstacle facing the European Union. Kicinger (2004) writes that external threats to security present far greater problems than those posed internally. To put it simply, this is because these threats cannot be predicted. One such threat is terrorism. Wallstrom (2007) argues that although Europes policy of passport-free travel is beneficial for business and tourism, it allows cross-border terrorists and criminals freedom of access within the member states. Terrorism is a major issue because innocent peoples lives are at stake. Schilder Hauschild (2004) note that EU states are also used as a base to plan and devise terrorist attacks. These criminals deploy state of the art resources, have well maintained networks and are capable of resorting to horrific levels of violence. Kicinger (2004) writes that Al Qaeda an Islamist fundamental group formed in the late 1980s and renowned for its terrorist activities housed logistical cells in the EU member states of the United Kingdom, Germany, Italy and Spain. Therefore, the concentrated effort of the EU to tackle such problems is crucial. Another security concern for the EU is the technological advancements in modern arms. This puts the current security measures in place by the EU in question. Flow of trade and investment within the European states has given rise to the prosperity of the EUs inhabitants. However, in spite of the advantages that free trade has brought, it has also heightened the threat of internal terrorism. Europe is now a playground for organised crime and is rife with drug trafficking, illegal immigrants and prostitution (Schilder Hauschild, 2004). Cross-border and neighboring threats also add to the security concerns of the European Union. Disputes in Kashmir and the Korean Peninsula as detailed by Schilder Hauschild (2004) affected the EU member states both directly and indirectly. The European Union Commission has pledged to combat the security threat and via foreign policy and crisis management initiatives have made provisions for security. According to Barroso (2007), these include securing borders with member states and with international countries more effectively. Moreover, the EU is attempting to forge policies and agreements with their transatlantic partners in order to minimise any threats posed to security although this is proving a difficult task to achieve. In conclusion, since its formation in 1993, the European Union has served to address a great number of important issues. These issues are not solely confined to the borders of EU but are commonly dealt with throughout the world. This essay has highlighted the EUs growing problems with unemployment levels, focused on the pearls of climate change and has detailed the threat of terrorism to the EUs stability. These are just a few of the important issues facing the European Union today.

The Lord Of The Flies :: essays research papers

The Lord of the Flies essay In William Golding's Lord of the Flies a group of kids who are fleeing a war, plane crashes and they are stranded on a deserted island without Adult supervision. The first thing all the kids do is vote for a chief and Ralph, who is more responsible, wins over Jack. They are the choices because Ralph is the Colonel of the whole group and Jack is the oldest out of all the boys. As the story goes on and when Jack starts his own group all of the kids lose sight of their main goal, to be rescued. They're all having too much fun when they switch over to Jack's group hunting and killing for food. In the story there are four main characters that are in a sense the leaders of the crew. There's Piggy and a quiet Simon who do not possess the scrappiness that Ralph and Jack do. These strengths are what help Ralph and Jack survive. Piggy is always talking about how his Auntie would not let him do this or that and Simon was just a quiet, reserved kid who is regarded as weird just due to the fact t hat he is calm. The first two kids are considered leaders but only to the littluns who really do not matter in the big picture. To the bigguns, Simon is just a silent and, 'batty'; kid who is called odd the entire story. Until he thinks he sees the beast everyone ignored him and when this happens he's running to tell all the boys that he had seen the beast and when they see him coming they mistake him for the beast and stab him repeatedly until he is dead. Simon is really just misunderstood because Ralph thinks he is a big help. As he says in the story, 'Simon, he helps.'; Ralph is referring in this quote to the building of the shelters. The only people who work to get shelters from the rain are Ralph, Piggy, and Simon. Now Piggy did not stand a chance from the beginning. When they first get on the island all everyone does is make fun of him and that does not stop until his death in the end of the story. The thing that the others do not notice is that Piggy is a smart kid who knows what he is doing.

Using Calculus to Model Epidemics Essay -- SARS, MERS, pathology, epide

With the recent scare of a so-called Severe acute respiratory syndrome-like (SARS) virus called Middle East Respiratory Syndrome coronavirus (MERS – CoV) that so far has unknown origins and has a astounding mortality rate of 47.6% , I began to wonder about the complexities of disease outbreaks and the mathematics behind epidemics. That’s when research led me to realize that it was possible to model epidemics using calculus. As a pathofobiac, I’ve always been intrigued, and scared, of, diseases - constantly reading statistics regarding different diseases, examining how they spread an calculating the chances of any of them ever infecting me or any of my loved ones. So when the opportunity came to do a math exploration, I thought it would be interesting to look into the mathematics behind disease spread. The aim of this exploration is to investigate and examine one epidemic model and then attempt to apply it to a scenario and determine if it’s a realistic and accurate model. The Initial model Although Epidemic modeling depends on a variety of factors, which will be discussed later on (such as the type of disease and its rate of spread) the initial model takes into account the major factors to produce a simplistic model. Firstly, the initial model takes into account the very basic assumptions that are listed below â€Å"1. SIR: All individuals fit into one of the following categories: Susceptible: those who can catch the disease. Infectious: those who can spread the disease. Removed: those who are immune and cannot spread the disease 2. The population is large confined to a well-defined region. You might imagine the population to be a large university during the semester, when relatively little outside travel takes place. 3. The popu... ...culty of The University of Iowa) Centers for Disease Control and Prevention. Middle East Respiratory Syndrome (MERS). 3 September 2013. 3 September 2013 . Department of Statistics at Columbia University. Introduction to Epidemic Modelling. Unknown Unknown Unknown. 28 August 2013 . KidsHealth. Chickenpox. Unknown Unknown Uknown. 1 September 2013 . Maps of World. Population Mexico (Poblacion de Mexico]). Unknown Unknown Unknown. 2 September 2013 . Mathematics Faculty of The University of Iowa. Using Calculus to Model Epidemics. Unknown Unknown Unknown. 24 August 2013 . Using Calculus to Model Epidemics Essay -- SARS, MERS, pathology, epide With the recent scare of a so-called Severe acute respiratory syndrome-like (SARS) virus called Middle East Respiratory Syndrome coronavirus (MERS – CoV) that so far has unknown origins and has a astounding mortality rate of 47.6% , I began to wonder about the complexities of disease outbreaks and the mathematics behind epidemics. That’s when research led me to realize that it was possible to model epidemics using calculus. As a pathofobiac, I’ve always been intrigued, and scared, of, diseases - constantly reading statistics regarding different diseases, examining how they spread an calculating the chances of any of them ever infecting me or any of my loved ones. So when the opportunity came to do a math exploration, I thought it would be interesting to look into the mathematics behind disease spread. The aim of this exploration is to investigate and examine one epidemic model and then attempt to apply it to a scenario and determine if it’s a realistic and accurate model. The Initial model Although Epidemic modeling depends on a variety of factors, which will be discussed later on (such as the type of disease and its rate of spread) the initial model takes into account the major factors to produce a simplistic model. Firstly, the initial model takes into account the very basic assumptions that are listed below â€Å"1. SIR: All individuals fit into one of the following categories: Susceptible: those who can catch the disease. Infectious: those who can spread the disease. Removed: those who are immune and cannot spread the disease 2. The population is large confined to a well-defined region. You might imagine the population to be a large university during the semester, when relatively little outside travel takes place. 3. The popu... ...culty of The University of Iowa) Centers for Disease Control and Prevention. Middle East Respiratory Syndrome (MERS). 3 September 2013. 3 September 2013 . Department of Statistics at Columbia University. Introduction to Epidemic Modelling. Unknown Unknown Unknown. 28 August 2013 . KidsHealth. Chickenpox. Unknown Unknown Uknown. 1 September 2013 . Maps of World. Population Mexico (Poblacion de Mexico]). Unknown Unknown Unknown. 2 September 2013 . Mathematics Faculty of The University of Iowa. Using Calculus to Model Epidemics. Unknown Unknown Unknown. 24 August 2013 .

Food Justice Essay

Walking into the lecture I had no clue what food justice meant. If anything, I figured the lecture had to do with justice for fair trade for farmers or the justice in regulation of genetically modified foods. Instead it turned out to be justice that seeks to ensure that the risk associated with growing, producing, transporting, distributing, eating, access to food is shared by everyone fairly. After Professor Kieth Pezzoli gave a little explanation about food justice and its purpose I began to see the â€Å"background stuff† that goes on to get my food on my plate. I was beginning to see that the food that gets into my stomach has probably traveled to more places around the US than I will ever be. What was really interesting was learning that food that gets cultivated here will be shipped up north or elsewhere to be processed and then shipped back to California. In addition, all the traveling that my food not only waste time but also is detrimental to the environment due to the pollution caused by the vehicles that ship my food all around to be processed. Even though my food travels thousands of miles before it reaches me Professor Brad Werner made an interesting point in that we may never notice this process because of modern advancement in transportation and communication. The ability to easily receive my food is due to all the technology we have and having this ease of purchasing food is known as a low friction transaction. On the other hand, when it is difficult to purchase food due to varying factors this is known as a high friction transaction. Lastly Professor Jericho Burg demonstrated how the problems we face with food justice here in the states stretches far beyond our borders due to the excess food we give out to other countries in famine through food aid. Like many things good intentions sometimes have negative effects and there needs to be a re-evaluation and reform on the system we currently use to help others including ourselves.