Ibnu Khaldun Biography

Accoring to Issawi , C. (2009) Ibn Khaldun is the greatest Arab historian, who develop one of the earliest nonreligous philosophy of history, contained in his masterpiece, the Muqaddimah (â€Å"Introduction†). He also wrote a definitive history of Muslim Norh Africa. Mahmoud Dhaouadi (1997) stated that Ibnu Khaldun’s full name is ‘Abdu-ar-Rahman Abu Zaid Wali-ad-Din Ibn Khaldun. He was born in Tunis (1332) and died in Cairo (1406). His family was of Arab Yemenite descent who had first settled in Muslim Spain and later moved to Tunisia. When Ibn Khaldun reached the age of schooling, he began to learn and recite the Qur’an as did most pupils of that time. The education he received in Tunis in his youth was concentrated in three areas : (1) Islamic studies, which cover the sciences of the Qur’an, the Hadith (the prophet’s sayings and behaviour) as well as Islamic Fikh (jurisprudence) , particularly the Malikite School ; (2) the sciences of the Arabic language which deal with grammar , conjugation and the art of eloquent written and spoken language (al-Balagha) ; and (3) logic , philosophy, natural sciences and mathematics. Muhsin Mahdi (1968) explain that the teacher he admired most during this period was the mathematician and philosopher Muhammad Ibn Ibrauhium al-Aubiliu (1282/3-1356), whom he considered the most proficient of his contemporaries in the philosophic disciplines. His studies with Aubiliu extended over five years, from 1347 to 1352. They began with mathematics and logic and then branched out to include various other philosophic disciplines. Aubiliu introduced him to the major works of Avicenna and Averroes and acquainted him with the more recent philosophic and theological writings of the heterodox Shruites in Eastern Islam. Ibn Khaldun’s early work (1351) provides direct evidence for his philosophic interest and ideas during this period. His other early philosophic works, including treatises on logic and mathematics and a number of paraphrases of Averroes’ works, have not been recovered as yet. IBN KHALDUN ACHIEVEMENT. During his previous life, he has received many achievements in his life. He is known as Father of Modern Social Science and Cultural History. He is also the founder of sosiological sciences. . At the early age, he manage to cope with different type of knowledge such as Qur’anic science, Arabic, Poetry, Traditions, Classical Education (Qur’an, Science, Arabic Language and Fiqh) which he recive certification to these subject. Then, he has involved in political career as he held a post at the court of Tunisia at the age of 20. After three years later, he has worked as a secretaryship to the Sultan of Morocco for about two years. He once given a ministerial positio n by Abu Salem. After that, at the chancellery of the Tunisian ruler, Ibn Takrakin, he hold the position of Katib al-‘alamah which is consisted of writing in fine calligraphy or introductory notes of official documents. After that, at Cairo, he became a noted professor, judge and sheikh or better known as manager of Baybars, the greatest sufi institution during that time. Then he become an ambassador of the Sultan of Granada to Pedro the Cruel, Cristian king of Castile in 1363. This showed how people trust him in everything. In addition, he used to be a teacher and magistrate at Ta’rif. Ibn khaldun has inspired many people. In studied, he is excelled in Arabic Literature, Phisiolophy, Mathematics and Astronomy. At the age of 19, he has wrote his first book, Lubabu I-Muhassal under the supervision of his teacher, al-abili in Tunis. Next, he also manage to wrote Mukaddimah or known as Prolegomena in Europe. He wrote Prolegomena At the Castle of Ibn Salama when he receive inspiration to wrote it during his retirement. He only takes five month to finish writing Mukaddimah. Mukaddimah has been evaluate and fully appreciate by Europe scholarship. Unfortunedly, his work doesn’t get more attention at Asian. His work on the book, Mukaddimah has been appreciated by the whole world and his book has been translated into various language around the world. For example, English and malay. His final work on autobiography, has been translated to English. His book also available at all nation. Ibn khaldun is a great thinker that gives inspired to many people in various way. (Faridah Hj Hassan, Universiti Teknologi Mara Malaysia) WHY HE IS A GREAT THINKER? Almost everybody agrees that Ibn Khaldun is a great thinker. There are many relevant reasons or factors that contribute to this statement. First, Ibn Khaldun starts his political career at the very young age, only at twenty years old. From this, it is obviously that this historian has a very high determination and self-confidence. Apart from this, he can also be considered as a great thinker for his well-known book, Al-Muqaddimah. This is amazingly because Al-Muqaddimah was written by Ibn Khaldun for a really short period,that is 3 years only. He wrote the prominent book when he was staying in a small village, Qalat Ibn Salamah in Algeria. This actually proved that Ibn Khaldun is really a brilliant man who is never wasting his precious time. Besides that, the great thinker Ibn Khaldun has observed and and studied carefully the situations of every community that he has lived with. According to Mahmoud Dhaouadi (1997), Ibn Khaldun has made a conclusion regarding types of people. He divided mankind into three groups. The first group belongs to the primitive good human nature (types I + II) of the Arab-Muslim Bedouins. The first group’s excessive materialism led to the weakness and disintegration of Al-Assabiya among the Arab-Muslim sedentaries. The second group belongs to the strong Assabiya among the Arab-Muslim Bedouins. Their excessive materialism led to the weakening of the religion of Islam among the sedentaries. Last but not least, Ibn Khaldun state that the third group belongs to the strong commitment to the Islamic faith by the earlier Arab-Muslim Bedouins. He also mentioned that the excessive materialism led to the spread of human nature type III among all social categories of the Arab-Muslim sedentary culture. Mohammad Abdullah Enan (1941) suggests that Ibn Khaldun is an undoubtedly great Muslim thinker. â€Å"He was the first man to study the social phenomena, to understand and explain the events of history, and to deduce from them social laws,in such a wonderful scientific manner. Tonybee and Lacost,among the few Western scholars familiar with Ibn Khaldun’s thought, claimed that Ibn Khaldun was truly a unique phenomenon in humankind’s long history of idea. Yet, Ibn Khaldun’s legacy in the science of society continues to be ignored by both professionals and students of contemporary social sciences. This paragraph will stress more on his ideas of eastern sociology. Ibn Khaldun’s social thought may be considered to be the only authentic intellectual sociohistorical knowledge about human society which the Third World possesses. Yves Lacoste’s evaluation of the Muqaddimah makes this point very clear. He affirms that Ibn Khaldun’s fluent and systematic approach to the study of history and human civilisations has no parallel in the history of social thought of other societies and civilisations pervious to his own time. This can be proof more by Arnold Toynbee’s laudatory assessment of the mature sociohistorical thought displayed in The Muqaddimah strongly concurs with that of Lacoste which mentioned Ibn Khaldun had conceived and ormulated a philosophy of history which is undoubtedly the greatest work of its kind that had ever yet been created by any mind in any time and place. In establishing his New Science of the social objective reality, principally through his positivist outlook of social phenomena, Ibn Khaldun appears to have remain strongly attached and influenced as well by his view of the internal â€Å"in there† human nature. Ibn Khaldun’s notion of human nature and its deterministic impact on his assumptions, conceptualizations and theories of societies and civilizations have been largely if not completely neglected by those who have studie Ibn Khaldun’s work. We hardly encountered a study which preoccupies itself seriously with the subject of human nature in Ibn Khaldun’s thinking. This is due to the prevailing positivist spirit of the author’s works, especially in his Muqaddimah . His concept of human nature and its implications on the individual’s behaviour and civilization’s destiny ought not to be discarded or neglected in any rigorous analysis of Ibn Khaldun’s works. No doubt that there are a number of references to human nature in the Muqaddimah. But the difficult task lies in identifying with precision specific categories referred to by the author. In reading Ibn Khaldun’s statements on Man’s nature, three types seem to emerge. a)Human nature as reflected in Al –Fitrah In Islamic thought, Al-Fitrah is either than human state devoid of bad traits and customs at birth or at worst it is that human state that predisposes human nature more toward virtues than vices. Ibn Khaldun’s use of Al-Fitrah concept is inspired by the Qur’an as well as by the Hadith. In these two basic Islamic sources, the notion of Al-Fitrah still appears to mean, also, a balanced human inclination that lives according to the laws of the natural divine order. As a conclude, the closer they remain to the primitive or innate state of human nature in terms of goodness the better they are. b)The dualistic human nature Ibn Khaldun’s second type of huma nature resembles, in its dynamics very much that of Al-Assabiyya. The latter is a conflicting set of historical moving forces which often clash with each other, thus creating a chain of conflicts and antagonisms. Viewed that way, Al-‘Assabiyya’s dynamics offer a compelling explaination to human history as an endless chain of exhaustion, rotation and evolution. Likewise, the author’s second view of human nature shows the conflicting nature of the human being’s make up. The roots of the conflicts are the result of the dualistic constituting component of human nature itself. Human nature has equal inclinations toward doing good and evil. With this even emphasis on the weight of good and evil elements ,the Qur’anic perspective appears to give human nature a fundamental dialectical characteristic. c)The aggresive human nature Ibn Khaldun had bluntly stated that the roots of human aggression as well as injustice are to be found in the animalistic side of human nature. Like some contemporary ethologists and psychologists studying Man and animal’s behaviour, the author of the Muqaddimah considers aggression as a fundamental inborn feature whose infrastructure is widely observed among all living beings including Man. Ibn Khaldun’s observations and experiences enabled him to unveil other complex forms which human aggression could take. He had noticed injustice committed by humans, not because their physical survival was at stake, but rather it appeared to be the result of a sort of human readiness to do injustice to others in the Hobbesian sense of the term. On the contrary, Ibn Khaldun considers them to be fundamentally destructive and disruptive to Man’s advancement collectively as well as individually. In looking at these three form of Man’s humannature, one can assert that there is unambiguous Qur’anic or Islamic influence on the author’s thinking concerning Man’s nature. The first type (Al-Fitrah state) and the second one the dualistic nature) are drawn from the Islamic outlook on the range of human nature as expressed especially in the Muslim Holy Book. These two categories depict Man’s nature at its very natural state either as good more and less or neutral towards good or bad doing. In both cases Man’s nature is overwhelmingly dialectical. However the third type of the Human Nature is strikingly an ugly one, Man falls nto this state when he becomes dominated by his animalistic or known as materialistic desires. I n the luxurious sedentary milieu, Man is transformed from a human being to an animal. With this taking place, the undermining of Islamic as well as natural values becomes a fait accompli. It is hardly an exaggeration to state that the studies which has dealt, both in the Arab world and outside of if ,bwith Ibn Khaldun’s remarkably distinct achievement in social thought have, in general, extended to explain the Khaldunian phenomenon by social variables and not by the personality traits of the author of the Muqaddimah. In other words, creative and innovative thought is seen here as the result of the imperative of the laws of stringent social determinism. The consequences of this kind of perspective has ultimately led to a general disinterest in the study of the role of Ibn Khaldun’s personality traits that might have contributed to the unfolding of his pioneering social thought . In light especially of modern psychology’s insights and finding about the role of human personality traits in triggering and promoting the spirit of creativity and innovation among certain individuals of the general population, it is hardly acceptable to seek an objective assessment of human creativity and innovation without seriously taking into account the entire profile of the creative person innovator’s personality in its own right.

Advertising Board of the Philippines Essay

The Advertising Board of the Philippines, also known as Adboard is composed of eight national organizations involved in advertising that are unified together to uphold the progress of Philippine advertising through self-regulation. Being the umbrella organization of the advertising industry, its mission is to practice world class advertising along with advocating professional ethics through responsible and truthful advertising. Adboard was formerly known as the Philippine Board of Advertising. The board was formed as a result of a series of meetings in 1973 by leaders in the advertising industry. They felt the urge to commit themselves in creating a committee to achieve their goal in serving the interests of the nation. The Board was established on May 3, 1974. ADBOARD, being the mother and umbrella association of TEN (10) member-associations such as OAAP, PANA, 4As, ASAP, UPMG, IBA, MORES, IMMAP, MSAP and CAAP, also has its own Standards of Trade Practices and Conduct representing the trade practices from various advertising sectors, with which OAAP is the only recognized outdoor advertising association. The Adboard seal is symbolic of the 5 areas of endeavor engaged in by the nine (9) associations comprising AdBoard; advertiser, advertising agency, media, advertising services sector and the consumer sector. The 5 elements are shown as adjacent circles, which symbolize unity and harmony. They appear to be in motion which depicts vitality and dynamism. The background is a deep blue field which symbolizes social consciousness and service to country. Adboard promotes truthful and informative advertising for the benefit of consumers and the public in general and upgrades the practice of advertising in order to develop public confidence in advertised products and services and in the credibility of advertising as an economic activity. It also strengthens the effectiveness of the industry’s self-regulations and enhances professional relationship and to promote greater cooperation among the various sectors of the industry. Adboard develops industry awareness and commitment to its social responsibilities, including the promotion of values and lastly, to enhance the industry’s contribution to economic progress and in nation-building.

An Analysis of the Watergate Crisis Essay

The Watergate crisis or scandal shrouded America with an attitude of pessimism. From the people involved and the meaning of the controversy then and now, the Watergate crisis rocked the world with political conflicts and power abuse. It also involved crimes such as obstruction of justice, conspiracy, cover up, lying under oath, espionage, burglary, and concealment of evidence. The scandal was named after the Watergate hotel complex in Washington that housed the rival of President Nixon’s Republican Party, the Democratic Party. The crisis was so powerful that it resulted in the resignation of President Nixon, indictment of the President and his men, and significant media and political effects. The scandal started out with classified documents, clumsy thefts, and a trail of crimes pointing directly to Nixon’s re-election committee. Thereafter, the crisis did not stop at the tactless White House personnel or the famous President’s men. It continued all the way to Nixon himself which caused him his Oval Office. It was perceived as a political crisis created by a leader’s greed, cruelty and paranoia. Ultimately, history accounted that Nixon’s own evil foe was not his political opponents but himself. It was chronicled by several books, articles, and official and federal documents, as well as a Redford-Hoffman movie in 1976. The Watergate scandal served not only as previous catalysts of American political, social and moral changes but now more as reminders or guiding principles of American lives. Historical Summary In the history of American presidential politics, the Watergate incident was taken as the most grave and peculiar crisis or scandal. This is because of the apparent direct involvement in several crimes of the president himself and his men. In his book, â€Å"The Watergate Crisis,† Genovese (1999) described the scandal as unusual and Nixon as an unusual kind of President of the United States (Genovese, 1999). According to Genovese (1999), the cause of the Watergate scandal can be traced from the negative impacts, such as the factions, of the Vietnam War. Nixon had difficulty getting out from the said divisive war and was eventually faced with various protests. Genovese (1999) added that with pressures to stop the protests and get out of the Vietnam war with respect and dignity intact, Nixon unfortunately created a route filled with â€Å"leak plugging, wiretapping, a secret war in Cambodia, and a series of criminal acts that in the end led to his downfall and fed the already significant erosion of public trust in government† (p. 3). The same Genovese book further said that what used to be a general term that referred to the burglary of the offices of the Democratic National Committee in a Washington hotel complex resulted into various linking terminologies and included beneath it are several crimes. The crisis caused the downfall of Nixon while several highest-ranking government officials were made to serve jail terms, hurting the nation as a result (Genovese, 1999). The Watergate Break-in The Watergate break-in or burglary happened on June 17, 1972 (Sirica, 1979). During his round, a security officer of the Watergate Hotel Complex in Washington D. C. identified as Frank Willis saw a tape covering various locks of different doors in the area. Willis discreetly reported the matter to the police and thereafter, five burglars were arrested. The five men were suspected of illegally wiretapping and stealing classified documents inside the office of the Democratic National Committee or DNC (Sirica, 1979). The suspects were identified in the book of Dickinson, Cross and Polsky (1973) as â€Å"Virgilio Gonzales, Bernard Barker, James W. McCord, Jr. , Eugenio Martinez and Frank Sturgis. † The suspects, later uncovered as former CIA and FBI agents, were â€Å"charged with attempted burglary and attempted interception of telephone and other communications† (Dickinson, Cross & Polsky, 1973). Five men and two other suspects, identified as E. Howard Hunt, Jr. and Gordon Liddy, were accused by a grand jury of â€Å"conspiracy, burglary and violation of federal wiretapping laws† on September 15, 1972. It was also discovered after investigation that the suspects’ goal was to plant a bug in the office of DNC Chairman, Larry O’Brien (Lewis, 1972). A multi-investigation conducted by the U. S. Congress, FBI and media revealed that the direct or indirect connection of the seven suspects to Nixon’s Re-election committee. Nixon initially said that his aides were not involved in the case. The cover-up was later disclosed and exposed irregularities and illegal activities of the Nixon Re-election committee. The results of the investigation concluded that the re-election committee â€Å"received covert campaign funds from big companies, played dirty tricks on Democratic candidates during the 1972 election campaign, attempted to use the FBI and other government agencies against political enemies, and set up a secret group to carry out unlawful activities against political enemies† (cited in Scholastic, 1989). In view of this, America and the world were then convinced of a conspiracy linking the President and his men. The suspects who broke into O’Brien’s office and the President’s men involved were tried and eventually convicted in 1973. The following year, the bungled break-in eventually caused Nixon his position as he resigned as the President of the United States on August 9, 1974 (Scholastic, 1989). The Washington Post Investigation The Watergate scandal was publicized by The Washington Post reporters Bob Woodward and Carl Bernstein through a confidential but reliable source whom they named â€Å"Deep Throat. † An initial headline of â€Å"Five Held in Plot to Bug Democratic Offices Here,† that appeared at the bottom of the newspaper’s page one on Sunday, June 18, 1972, signaled the Washington Post’s investigation. The two young reporters wrote the arrest of a group of former FBI and CIA agents who â€Å"broke into, illegally wiretapped and stole classified documents from the offices of the Democratic National Committee in the Watergate office complex in Washington† (â€Å"The Watergate Story Part 1,† 2008). Bernstein and Woodward were intrigued with the details of the story and the turn of events. Citing police sources, Woodward wrote that the burglars â€Å"came from Miami, wore surgical gloves and carried thousands of dollars in cash† (â€Å"The Watergate Story Part 1,† 2008). The break-in appeared to be â€Å"a professional type operation,† added Woodward (â€Å"The Watergate Story Part 1,† 2008). As told by the Washington post and its reporters, the intriguing yet interesting developments of the story shook Washington for two years, resulted into the resignation of Nixon and eventually created political impacts (â€Å"The Watergate Story Part 1,† 2008). According to an online compilation of the Watergate events posted at the Washington Post’s site, Woodward and Bernstein became part of the various revelatory articles that the said newspaper published. Thereafter, the succeeding Washington Post coverage of the Watergate scandal further exposed the involvement of several of the President’s men and the ultimate link of Nixon and his campaign funds to the various crimes. The newspaper’s account of the scandal also ran the grand jury investigation that identified and indicted â€Å"All the President’s Men† for their respective involvement in the crimes (â€Å"The Watergate Story Part 1,† 2008). A significant mark of the Washington Post and â€Å"Bernstein† reporting of the Watergate scandal was â€Å"Deep Throat. † A confidential source by Woodward, â€Å"Deep Throat† was identified only in 2005 or 33 years later as Mark Felt. He was the second highest-ranking FBI official who at the height of the scandal, confirmed or denied information to the two reporters and guided them to pursue specific leads (â€Å"The Watergate Story Part 1,† 2008). A string of exclusives by Woodward and Bernstein and the determination of Post publisher Katherine Graham to expose the truth made the FBI finally penetrated the White House denials and the conduct of the grand jury investigation. This momentum led to the loss of job, prosecution and conviction of the involved officials of the Nixon administration and ultimately the impeachment against the President and his eventual resignation on August 8, 1974. Nixon’s successor, President Ford, granted the former â€Å"full, free and absolute pardon† one month later (â€Å"The Watergate Story Part 3,† 2008). The Government Investigation The Watergate probe called for the courts, the Congress, and a special prosecutor to investigate its top-to-bottom connections to the White House. According to the same Washington Post online source, the investigation involved Special Prosecutor Archibald Cox, North Carolina Senator Sam Ervin and the FBI. Woodward and Bernstein stories reported the eventual breaking out of Nixon’s men from his administration and the disclosure of events that were linked to the scandal. One example was the revelation of secret tapes that further exposed Nixon’s involvement. The deep connection of Nixon resulted into a firestorm of firings called â€Å"the Saturday Night Massacre. † Amid impeachment against the President, he still denied accusations and stayed in his office (â€Å"The Watergate Story Part 2,† 2008). The Watergate Scandal and Nixon In his book, Genovese (1999) noted that Nixon was a â€Å"complex, multidimensional figure, a man of many contradictions. † (p. 57). Genovese (1999) said that these characteristics of Nixon and the Watergate crisis were manifestations of â€Å"a period of presidential lawlessness unprecedented in American history† (p. 57). Nixon was an example of a president who initially took an oath to â€Å"faithfully execute† the law but eventually went beyond and broke it (Genovese, 1999, p. 69). As a result, the Watergate scandal created several questions about the American constitution and democracy (Genovese, 1999). Nixon’s initial show of defense rooted from the solid support of his men eventually cracked down and led to his televised resignation. During his televised speech, Nixon states, by taking this action, I hope that I will have hastened the start of the process of healing which is so desperately needed in America. I deeply regret any injuries that may have been done in the course of the events that led to this decision. Those who hate you don’t win unless you hate them, and then you destroy yourself (â€Å"The Watergate Story Part 3,† 2008). Ford was sworn into office the next day but pardoned Nixon a month after. The events did not stop there as the influence of the scandal continued. The interconnecting controversies ignited a fresh and lasting doubt about American politics. It created new American political words and made the Congress approve laws concerning campaign finance reforms as well as investigation on the functions of CIA and several agencies of the government. Woodward and Bernstein’s coverage was turned into a book and a hit movie entitled â€Å"All the President’s Men† which instilled American media with a fresh harmful advantage. The scandal brought lasting and immeasurable effects on American politics (â€Å"The Watergate Story Part 3,† 2008). American Politics and Media Genovese (1999) affirmed the impression of Washington Post mentioned previously and stated that the Watergate scandal changed American politics and the issue of presidential corruption (Genovese, 1999). He added that, because of the crisis, the media became more interfering and subjective, the public became more distrustful and indifferent about its government, the relation between the executive and legislative branches of the government became unpleasant and factious and partisan conflicts became more intense (Genovese, 1999). Conclusion The Watergate crisis left profound and detrimental effects on American politics and history in general. It has resulted into distrust among the government officials and a wider gap between the branches of the government. Another effect of the scandal was that it made the succeeding Presidents more susceptible to the criticisms and suggestions of the public. The Nixon presidency has left a mark on the American politics which harmed the present list of presidents. The scandal has undeniably affected the political agenda of the succeeding presidents who were subjected to the scrutiny of the public. Nonetheless, the scandal also has its positive points to remember. These included the upholding of the freedom and power of the press as well as the effectivity of the justice system. By themselves, Nixon and the Watergate Crisis did not cause the degradation of American politics and decline of trust to the government. Incontestably, however, the fallen President and his scandal did remold the public’s view of the American story from one of presumed good goals to one of outstanding hostility. References Dickinson, W. B. & Mercer Cross, B. P. (1973). Watergate: Chronology of a crisis. Washington D. C: Congressional Quarterly, Inc. Genovese, M. A. (1999). The Watergate Crisis.London: Greenwood Press. Lewis, A. E. (1972, June 18). 5 held in plot to bug Democrats’ office here. The Washington Post, A01. Retrieved from http://www. washingtonpost. com/wp-dyn/content/article/2002/05/31/AR2005111001227_pf. html Scholastic, Inc. (1989). The Case of Watergate. The Presidency, Congress, and the Supreme Court. Retrieved April 19, 2008, from Scholastic database. Sirica, J. J. (1979). To set the record straight: The Break-in, the tapes, the conspirators, the pardon. New York: Norton. The Watergate Story Part 1. (2008). The Washington Post. Retrieved April 7, 2008, from http://www. washingtonpost. com/wp-srv/politics/special/watergate/part1. html The Watergate Story Part 2. (2008). The Washington Post. Retrieved April 7, 2008, from http://www. washingtonpost. com/wp-srv/politics/special/watergate/part2. html The Watergate Story Part 3. (2008). The Washington Post. Retrieved April 7, 2008, from http://www. washingtonpost. com/wp-srv/politics/special/watergate/part3. html

The Importance of Immanuel Kant's Works Research Paper

The Importance of Immanuel Kant's Works - Research Paper Example Kant has influenced many other great thinkers of modern times. It was because of the wholeness of Kant’s work that many people from different professional backgrounds identify with him. Kant wrote extensively on political philosophy, moral philosophy, perception, and categories of the faculty of understanding. In this paper we will attempt to outline the main ideas of Kant and then an analysis of his ideas will be followed. We will also discuss the strengths of Kant’s ideas briefly at the end of the paper. Kant wrote extensively on philosophy as he covered different branches of philosophy. He wrote on Metaphysics, ethics, politics, and aesthetics. He was particularly interested in creating a bridge between the rationalist and empiricist philosophies. The major work of Kant is The Critique of Pure Reason. This book holds great value in the field of philosophy as it made important contributions to Metaphysics. In this great book Kant has attempted to solve the problems th at were not previously answered by Metaphysics and philosophy. Kant is known all over the world for these two books and they are also a compulsory read in any philosophy curriculum. In the other works of Immanuel Kant, his works on ethics, aesthetics, and political philosophy are included. Kant wrote Ground Work of the Metaphysics of Morals in which he outlined his moral philosophy. In other books like Critique of Practical Reason and Metaphysics of Morals, Kant has explained his view on ethics and morality. He believed that morals and ethical standards cannot be relative in nature and they should be absolute. He also stressed more on actions and behaviors than the consequences of actions and behaviors. The Categorical Imperative of Kant is a widely discussed and accepted ethical theory. The views o Kant on ethics will be discussed in detail later. Kant also wrote on aesthetics in detail in his books Observations on the Feeling of the Beautiful and Sublime and Critique of Judgment. On aesthetics Kant was of the opinion that our judgment of beauty is not cognitive in nature (Kant, 1). This means that we do not reason and then come to a conclusion about beauty rather it is aesthetical in nature. Such were Kant’s ideas about aesthetics. In the field of politics too Kant contributed heavily as he wrote Perpetual Peace: A Philosophical Sketch. The focus of Kant’s political philosophy is on law and on mixed form of government. He is not in favor of democracy as many of his contemporaries but at the same time he is also not in favor of extremely autocratic government. Kant’s political views were mainly aimed at finding ways to end ways and bring long term peace in the world. He was not in favor of wars at all and attempted to give a political philosophy that will end all kinds of war and bring about perpetual peace. Kant's Philosophy The philosophy of Immanuel Kant is complex and covers a wide range of topics. Kant has written on ethics, politics , and on reason and experience. In this section we will talk about each of these three areas in great detail. It is important to understand the social settings as well as the philosophical thought prevalent in the days of Kant in order to understand fully what he is trying to say. Kant was living at a time when enlightenment movement was in its full flow. Philosophers and thinkers had started to celebrate the power of reason and logic in the field of metaphysics and philosophy.  

Debate essay Example | Topics and Well Written Essays - 1500 words

Debate - Essay Example R. Bork, in his work, Inconvenient Lives, argues that taking the life of an individual deliberately has never been considered as a matter regarding meaningful indifference. Abortion has now been turned to be a constitutional right, and this clearly indicates the attitude towards life by the society is on a sinking ship. It is an indicator of radical individualism and a development in public immorality. Many abortion supporters fail to understand that taking the life of a fetus is killing a human being with a potential. It is often crucial to persist in moral respect despite the circumstances (Ashton 34). This reality brings about moral anguish, yet it’s a certainty that such acts are grave wrong. No arguments justify the killing of helpless humans, not even overpopulation. Abortion can never be smothered through the use of euphemism. All terms are inadequate to describe the ending of an individual’s rights. In this context, terms such as medical procedures and reproductive rights are most inadequate. Those who seek the right to commit abortion to prevent a future harm are no different to those who plan to sin on the basis that they will plan to seek redemption afterwards. There is no justification that corresponds to this. There is no necessary evil (Pell 320). The burdens that may accrue later in future does not justify taking the life of a person. Putting the child for adoption after birth could help solve the dilemma. Abortion can never serve as a technique for birth control. One can never kill for convenience purposes, or even contemplate in the creation of embryos to be destroyed in research or even consider removal of organs from living babies. That is crossing the lines by disregarding human life. Ellen Willis, in his work regarding Abortion Backlash reproduces a very scarifying police photo of a deceased woman botched of an

Apt Accuracy in Forecasting Essay Example | Topics and Well Written Essays - 750 words - 1

Apt Accuracy in Forecasting - Essay Example In addition, the problem situation entails exploring other available techniques that can be used to improve short-term forecasting on an annual, quarterly and monthly basis (Emerson, 2003). On a similar note, the firm is interested in long-term forecasting ranging from 2-3 years and generation of inflation forecasts. For proper maintenance of the balance between the company objectives and customer prospects, it should be assumed that the EBBD managers are habitually required to bestow better service with limited resources (Fildes & Allen, 2011). The EBBD’s approach in forecasting is not only an estimation of future business but also an appeal of resources, which will ensure a steady supply of the product (Fildes & Allen, 2011). The assumption that, the monthly costs and operational budget reviews are prolific then it follows that this process is expected to provide desired results. An assumption that, this environment is constant, the benefits of effective forecasting are numerous. It is imperative to note that, placing a determined amount of product in a forecasting process, expectations that both the resources and the products are available to remain fundamental. (Fildes & Allen, 2011). This stage requires apt accuracy in a bid to meet the expectations with limited fluctuations. EBBD management like those of other companies operates under the environment of risk and uncertainty. It is imperative to note that, one of the key instruments of reducing risk in decision-making processes is forecasting. It is assumed that an immense difference exists between forecasting intended for an existing product and that intended for a new product (Fildes & Allen, 2011). Proper application of forecasting in each case can be critically ascertained in each case.

Human sexuality movie 2 Essay Example | Topics and Well Written Essays - 250 words

Human sexuality movie 2 - Essay Example The aspect has established a character where the bible is just a book to share, but not to administer its teaching and faith in truth and faith. â€Å"For The Bible Tells Me So† entails an American film, which explains the aspect of homosexuality and its conflicts with Christianity. Such conflicts entail a perspective where they invites the church to ratify the practice and associate it with race, gender, or nationalism. They request Christianity to engage freedom where the gays can marry. On the contrary, the church argues that marriage is a sacred practice initiated by God and therefore gay marriage does not stand a chance. Further, they demand their acceptance in the church where they can undertake the respective religious practices in the liturgy among other doctrines of the church. It is evident that the church stands on the contrary arguing that such an act encompass hypocrisy, which is wrong before the eyes of God (Boone, 36). They advocate for allowance to engage churc h leadership through their involvement in the clergy. However, the film argues that the clergy serves as a role model to the Christians where they should not be associated with homosexuality among other evil practices according to the biblical conventions. In a more critical review, the church has never considered the truth behind homosexuality where equality is a thorny aspect in the society. It is evident that many families live in challenges where the men engage dishonesty to the women on the aspect as well as the men to their women. It is evident that homosexuality solves the situation and protects the men from engaging certain diseases for instances, HIV AID. Further, some residents in the society lose taste to the opposite gender after divorce where their conscience leads them to commit suicide since they cannot live alone. Evidently, the church should consider homosexuality in the sense that such a perception will protect the life of

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

Three Questions - Case Study Example As the paper stresses there are certain HR. principles that have materialized into strategic practices at the organization. One of them is the principle of training human resources continuously to save on financial resources of the firm. This tenet has been implemented as a strategy in that the firm sends various heads of departments to benchmark or attend training conferences with discussions for instance, about improved methods of technical and scientific revolution. The firm also employs the services of a company psychologist to assist employees cope with their different stressing issues.  From this case study it is clear that in line with the principle of employee motivation, differentiation and establishment of remuneration according to the weight or intensity of work coupled with qualitative and quantitative performance, the firm ensures that hardworking employees are acknowledged and rewarded. For instance, the firm has a policy of recognizing the employee of the month. This is usually the worker who has successfully completed most projects and has done them well. The corporation has also made an effort to provide its workers with health insurance coverage in case of any medical emergencies that they and/or their families may encounter. This is in accordance to the fundamental principle of human resource management or labour protection if employees are faced with the risk of accidents or illnesses in the line of work.

MTA-analysis method Essay Example | Topics and Well Written Essays - 1500 words

MTA-analysis method - Essay Example Therefore, the method involves two distinct stages. The first stage involves identifying different data sets and summarizing the data into a uniform set. The second stage involves making conclusions from the summarized data set. Meta-analysis requires that the data is accurate and devoid of any complications. It will not be efficient if it uses inaccurate data. In addition, the method requires the analyst to identify and collect data sets from past studies, which have some aspects of resemblance in terms of the research question they address. The method is particularly effective because it draws conclusions from data characteristics rather than making generalized conclusions about data. However, the method requires planning and some level of expertise among analysts. Advantages of meta-analysis The approach defines subjective ways of checking variability of data and enables testing of all statistical parameters. Combination of different studies summarizes data and ensures the ease of drawing conclusions from the data. Other parties can also use the data to support their studies. Review of past studies eliminates unnecessary details that are insignificant to the study. Meta-analysis makes possible the prediction of the impact of significant elements of data within a specified period (Cavanaugh, 2010). Review of past studies eliminates the threat of bias sampling. ... Researchers have found this method convenient in analyzing educational research. A single research on education can yield a range of different results due to a number of factors. Different research methods, the setting of the research and research instruments influence the nature of results (Allen, Bourhis, Burrell & Mabry, 2010). Therefore, there is a need to combine the different results and synthesize them into a single pool, from which it is easy to make viable conclusions. Meta-analysis is the best method that will help in meeting this data requirement. Furthermore, it summarizes data, which makes it possible for other researchers to extract useful information that may be relevant for their studies (Bernard, Abrami & Wozney, 2010). To understand this method, there is a need to look at the steps, methods and theories that govern its use. Steps followed in a meta-analysis The first step involves identifying the research problem. This includes identifying the variables and attribut es that are common in different data sets. The search for relevant literature sources succeeds the first stage. This stage involves identifying sources of information from available literature reviews and other relevant studies. Meta-analysis depends on other research studies and a researcher must ensure that the results of previous studies are accurate before using them in meta-analysis. The next stage involves selecting previous studies that meet the requirements of quality and that have some resemblance in addressing the same research question. Summarization of data using appropriate methods follows this stage. Summarization standardizes data

Economics of leisure Essay Example | Topics and Well Written Essays - 2000 words

Economics of leisure - Essay Example Readers of this report have different needs and use the results for different purposes. Chapters 2-5 look at the results on the subject: attendance, participation, access to the arts through the media and the Internet, and attitude toward art and culture. Chapter 6 discusses the results by region to provide a regional overview of the commitment to art. Critically assess the economic usefulness of the concepts and definitions of the 'arts' contained in the document. Art can be viewed as functional, i.e., a set of activities or objects that present to perform some common functions. This kind of concept art is better fit in terms of economic activity. Economics assumes that people act on the network. Creative activity is observed, then the number of persons acting in a feature perceived benefits. To understand the benefits is to understand the economics of art (Bunting, 2007, p45). To comprehend those advantages is the understanding of the economics of art. In this document both Modern Visual Art and Modern Literature challenge the intellect and propose an alternative view of the world. Alongside, these two forms of modent art, allow the artists the immense liberty through conceptual phrase to express their reserved emotions and the fundamental desires. Subsequently, contemporary artists remind about subjective and sensory impressions, not the re-creation of objective realism, due to the inconclusive reality. Contemporary Visual Art and Present day literature have quite a bit in common when compared. Both are the most abstract art forms, and both have seen the most backlash, however what is intriguing here is that they both don’t represent reality (Chan, 2006, p133). The contemporary art greatly stresses upon the self and artistic self-expression. Consider the suitability of the 16-fold categorisation of live events used here {it is listed on page 10} for an economic analysis of demand for the arts. Participation in musical events has been fairly widespread . Almost two in five per cent attended live events in the music world over the past 12 months. One of the five percent attended a rock or pop event in the past 12 months. Classical music attended 10% of people in the past year, 6% of them went to the opera or operetta, 6% of jazz, folk and country and western 2%, and music is 2% of the world. Other types of music were seen in 7% of the people. There was an increase in the proportion of people attending live musical event by 36% in 2001 to 39% in 2003. There was also a slight increase between 2001 and 2003 to participate in events or pop-rock music and a slight decrease between 2001 and 2003 events as "other music". Nearly one in eight (12%) saw a dance of some in the past 12 months, 4% had attended modern dance, and 2% of the ballet. Other types of dances mentioned in 7% of people (Chan, 2007c, p23) . There were no differences in the proportion of people who attend these various events to dance in 2001 and 2003, except for a small i ncrease of 3% to 4% of respondents, modern dance. Different forms of assistance were evident for various musical and dance activities included in the study. For example, classical music is characterized by a high level of care, repeat, with one third (33%) of those present were a classical concert of three or more times in the past year, compared with 19% of those attending the opera. More

Effects of Alcohol Essay Example for Free

Effects of Alcohol Essay Alcohol is a depressant that affects your vision, coordination, reaction time, multitasking ability, judgment, and decision-making. How can you drive safely if you can’t see, think, and move around well and react quickly? Alcohol affects your ability to identify dangerous situations and make good decisions when you know danger is ahead, and it slows your reaction time even if you do make a good decision. In addition, having alcohol in the body while you’re driving messes up your distance and speed perception, making you see things farther or closer than they really are, or makes you feel like you’re driving the speed limit when you’re really speeding. You need quick decision-making, reflexes, accurate perception, and multitasking skills to drive well and safely. Even one drink can make you an unsafe driver. And remember, driving with any alcohol in your bloodstream or in your car is illegal if you’re under the age of 21. Overall Effects of Alcohol Short-term effects In low doses, alcohol produces: A relaxing effect Reduced tension Lowered inhibitions Poor concentration Slow reflexes Slow reaction time Reduced coordination Slower brain activity Sensations and perceptions that are less clear In medium doses, alcohol produces: Slurred speech Sleepiness Altered emotions Poor vision Sleepiness and disruption of sleeping patterns Increased urine production More blood flow to skin surface Lower core body temperature In high doses, alcohol produces: Vomiting Uncontrolled urination Uncontrolled defecation Breathing difficulties Passing out Alcohol poisoning Coma Possible death Long-term effects of alcohol Disrupts normal brain development; Liver damage and cirrhosis of the liver; Brain cells die, decreasing brain mass; Stomach and intestinal ulcers and destroyed organs; Blood pressure increases, causing heart disease, heart attack, or stroke; Male sperm production decreases; Lower levels of iron and vitamin B, causing anemia; Alcoholism; Death; and Fetal alcohol syndrome in unborn children.

How To Get Organized Essay Example for Free

How To Get Organized Essay Organization is the key to success in any organization. Individual who are organized in their personal lives are more likely to be organized and efficient in their work place. An organized mind establishes efficiency in all areas of life. They create an organized work environment which leads to overall organizational success. Disorganization is characterized by unnecessary items that need to be grouped together, hidden out of sight, wasted thoughts, energy and time. It starts with an inward motivation to break away from states of confusion and disorder. As the personal assistant in the Elementary School, personal organization is very important in enabling school run its activities without conflict. This research paper aims at seeking ways of addressing the problem of not being organized as highlighted to me by those I constantly interact with. This can be by: avoided too many things in your head, having a work plan of what should be done in a given time, setting priorities right and setting adequate time on each, increasing efficiency in what need to be done through proper planning. The paper aims at identifying ways of improving personal organization skills such as good time management, creating enough space in the work place with the aim of avoiding disorganized and distractive work environment, appreciating the position one is in as a means of creating internal strength to keep on working, setting realistic goals and maintaining to stick to their time guide and at times delegating responsibilities in an attempt to avoid overworking. Its important to note that, failing to plan is in simple terms planning to fail. Self control and a focused mind are important in getting organized thus improving work output in an organization. HOW TO GET ORGANIZED Being organized is the first step towards being efficient and productive in what we do in life. Some of the main obstacles that hold people from getting organized include; Time Management Time managements the key to being organized. It’s important to first admit that I have made mistakes in managing time and work towards improving upon it. The easiest is to have a daily To Do List. The list provides a list of all the tasks to be done within the day such as phone calls to be made, purchases to be made and letters to be drafted, among other numerous activities. The list gives priorities at a glance of all pending jobs and their agency and helps eliminate miscellaneous pieces of paper work with job reminders. A daily planner, mainly a pocket notebook is the most preferred due to its easy portability. The To Do List should be reviewed on a daily basis and all the tasks successively achieved marked out and all items not accomplished for whatever reason transferred to the next day’s list. These items should be prioritized in the next day’s To Do List so as to avoided pushing them further resulting to pile up of unfinished jobs that make people appear disorganized even when they are organized. Dark markers can be used to reinforce major tasks. Several lists should be made for each day, week, month and if possible for a year. Put it back Organizing the work space ensures that all items not in use are thrown away or put it efficiently in storage at a clear and designated place. This helps you in determining the actual amount of space you have within the office, thus eliminating time and money wasted in organizing stuff you do not need. All items frequently used such as envelopes, stamps, stain removers should be easily accessible mainly on the working desk. It is important to set timers for how long an organizing task should take in an attempt to avoid doing a single task for a whole day and help in remaining focused. Once you have placed every thing where it belongs it is very important to develop the habit of placing every thing back to where they belong as soon as you finish working on them. All items with similar usage should be placed in the same place such as keys, phones, all pending jobs and finished jobs so as to eliminate time wastage while searching for items. Similarly combine all similar activities such as make all call at the same time, pay all bills and do all the errands and shopping in one trip. Honesty with Yourself. Incase you feel wasted and not proud of yourself in the position you are in presently, it important to have a realistic look at where you spend your time, way all the pros and cons and see if there is any opportunity to improvement. This gives the opportunity for personal reflection thus encouraging positive energy to take control which will lead to being organized. Its important to determine what exactly you want to organize, rather than stating that am organized. Draft a list of all things you would like to organize such as schedules over a given period of time and ensure you abide by the list. Delegate responsibilities Delegating responsibilities to other people ensures all or most of the To Do List activities are meet. Doing everything by your self makes it hard to remain organized since you cannot meet all deadlines set out due to emerging pop-ups. Conclusion. Being organized is being in control of all the activities in our lives and the work place. If some aspects of your life are dissatisfying, it is good to get excited since you are aware of what you do not need in life. Create a time frame of when that must be achieved and strictly stick to it. References Bridges, C. Organizational Skills. (2000). [Online]. Available: http://www. at. bridges. com/20010108/skills/main. htm Bordenaro, B. (n. d. ). Being Organized in Not a Trait! [Online]. Available: http://www. ideamarketers. com/library/article. cfm? articleid=7414 Hemphill, B. (2001). Six Ways to Improve Your Office Organization Skills. [Online]. Available: ttp://www. frogpondgroup. com/articles. cfm? articleid=bhemphill04

Accountability Mechanisms in Volkswagen and Nike

Accountability Mechanisms in Volkswagen and Nike An ever evolving set of responsibilities (and accountabilities) for the functioning and welfare of individuals, society and the environment is entrusted to public sector organisations and private business enterprises. Using both positive and negative examples discuss the above statement. Accountability is defined as the fact or condition of being accountable; responsibility (Oxford Dictionary, 2016). It is an essential part of all businesses both large and small. The power that one party has which enables them to demand accounts from another party is through various accountability mechanisms. This essay will examine how a small selection of said accountability mechanisms succeeded or failed in the cases of two large corporations Volkswagen and Nike. The environment is entrusted into the hands of businesses. A prime example of when this trust was broken is the Volkswagen (VW) emissions scandal. In this case, the legal accountability mechanism failed miserably. Legal accountability is the obligation that companies have to the law. These accountabilities unlike some others e.g. market accountability are compulsory. The VW emissions scandal erupted on the 18th of September 2015 (Kollewe, 2015). The company was ordered to recall 482,000 cars in the US after the scandal was unveiled. Due to the deliberate illegal installation of a defeat device, VW could cheat emissions testing on several models and was cleared to sell them (Hotten, 2015). The defeat device caused cars affected to excel under normal emissions testing conditions. Its purpose was to recognise test conditions e.g. a locked steering wheel and a stationary test rig and put the vehicles into a safety mode which resulted in the cars emitting a significantly lower level o f air pollutants than they would under normal driving conditions. The rigging of tests allowed VW to manufacture and sell thousands of cars that were advertised as being revolutionary due their low emissions. The stark reality was that when tested out-with normal test conditions, the engines emitted nitrogen oxide pollutants up to 40 times above what is allowed in the US (Hotten, 2015). When the scandal broke, it was unveiled that 11 million cars worldwide could possibly be fitted with the device (Kollewe, 2015). What is questionable, is the fact that the company only suggested that 11m cars could possibly be fitted with the device. One would think that they would know how many times they broke the law considering all the profits that they raked in. This resulted in the emitted pollution totalling almost 1 million tonnes per year (Lee and Vachon, 2016). Roughly the same as the UKs combined emissions for all power stations, vehicles, industry and agriculture (Mathiesen and Nelsen, 20 16). VW did not take care of the environment here because although their deceit caused them to rake in profits, their carelessness and lack of consideration has resulted in a negative impact on the environment and society at large. In the case of this scandal, the legal accountability mechanism failed because although the law stated that cars could not emit more pollution than a set amount, VW used deceitful ways cunning practices to bypass the law. Since the truth has been unveiled, VW has paid and will continue to pay dearly for their wrongdoings with lawsuits and continued legal action being taken against them. Furthermore, legal accountability is not the only accountability mechanism that failed in relation to the VW scandal. Another one was market accountability, accountability to the output market in particular. The output market is where goods are sold and services are provided. This market is especially important as consumers in such markets can take their custom elsewhere in the event of a companys wrongdoing. As such a large company, VW was trusted by millions of users all around the world. They bought their products because of their brand loyalty and belief. They were drawn in by the advertisements promoting clean diesel and gave up their hard-earned money in order to receive a product that unbeknownst to them was contributing astonishing amounts of pollution into the atmosphere (Jopson, McGee and Campbell, 2016). A study found that US [VW] vehicles would have spewed between 10,392 and 41,571 tonnes of toxic gas into the air each yearà ¢Ã¢â€š ¬Ã‚ ¦. If they had complied with EPA st andards, they would have emitted just 1,039 tonnesà ¢Ã¢â€š ¬Ã‚ ¦each year in total (Mathiesen and Nelsen, 2016). The failure of market accountability is equally even more astonishing due to the astounding volumes of pollution that was emitted due to these defeat devices. Not only did VW show a lack of regard for the environment, but they also did not act responsibly with the trust bestowed onto them by the output market society. The market penalized VW for its unsustainable behaviour with many customers taking their custom elsewhere. Volkswagen faces a consumer backlash against its brand (Lee and Vachon, 2016) and deservedly so. The VW scandal is a perfect example of the impact that both legal and market accountabilities can have on a company when they are ignored. On the contrary, public reputational and market accountability succeeded in the case of Nike. The company began their Reuse-a-shoe initiative in 1990 and since then have recycled more than 28 million pairs of shoes and 36,000 tons of scrap material into Nike Grind for use in more than 450,000 locations around the world (Ekstrà ¶m, 2014). The material Nike Grind- is created using the slice-and-grind method. This meant that the shoes were sliced into three separate parts: rubber outsole, foam midsole and fibre upper. The three separate parts would then be ground and refined for use (Nike, 2016). The three different types of Nike Grind can then be used for different purposes, all for benefitting communities and society in general. What is remarkable is the fact that Nike saw an opportunity to make use of all the old trainers that were being incorrectly disposed of. By beginning this initiative, it is easy to see that Nike could build a strong brand loyalty. Consumers are always eager to support an initiative that will better the planet in any way, shape or form and Nike realised this and have succeeded.   Nikes Grind website states: Nikes vision is that our products will be closed loop-that is, they will use the fewest possible materials and be assembled in ways that allow them to be readily recycled into new products. Our long term vision is to create a continuous loop without waste. (Nike, 2016) Nike has been very successful with this initiative and it shows that they care for the environments and the well-being of society as a whole. This point is derived from the fact that all the old trainers were being disposed of incorrectly and this led to an increase in landfill. Also, the burning of the rubber led to increased toxic gases being released into the atmosphere. Nikes decision to begin the Reuse-a-shoe initiative was a great one because it improved the regard with which the company was seen. In addition, their pledge to use sustainable, long-lasting materials designed for professional level performance has only further increased its popularity with millions of consumers around the world (Nike, 2016). Nikes swift action to try and reduce the impact that their old products had on the environment worked in their favour as Nike Grind is now well established and continues to boost the Nike brand image. In conclusion, yes, it is true that society and the environment is entrusted into the hands of public sector organisations and private business enterprises. These are regulated using accountability mechanisms. All companies are accountable in many ways. However, where VW failed in their legal, market and public reputational accountabilities due to their deceitful actions, Nike succeeded in their market and public reputational accountabilities by identifying and devising a way to fulfil its objectives whilst making a positive impact in many communities and society. While, VW fitted the defeat device to cheat emissions testing and eventually make more profit, Nikes outward thinking resulted in even more brand loyalty than they started out with. It simply demonstrates that accountability is an essential part of every organisation and when the accountability mechanisms fail, there are serious consequences. Bibliography Ekstrà ¶m, K.M. (2014) Waste management and sustainable consumption: Reflections on consumer waste. Pg 169-171. Available at: https://books.google.co.uk/books?id=GXLfBQAAQBAJpg=PA170dq=nike+reuse+a+shoehl=ensa=Xredir_esc=y#v=onepageq=nike%20reuse%20a%20shoef=false (Accessed: 16 November 2016). Hotten, R. (2015) Volkswagen: The scandal explained. Available at: http://www.bbc.co.uk/news/business-34324772 (Accessed: 16 November 2016). Jopson, B., McGee, P. and Campbell, P. (2016) Volkswagen faces $15bn hit over US green ad campaign. Available at: https://www.ft.com/content/1234f9be-f5bf-11e5-9afe-dd2472ea263d (Accessed: 16 November 2016). Kollewe, J. (2015) Volkswagen emissions scandal timeline. Available at: https://www.theguardian.com/business/2015/dec/10/volkswagen-emissions-scandal-timeline-events (Accessed: 16 November 2016). Lee, K.-H. and Vachon, S. (2016) Business value and sustainability: An integrated supply network perspective. Pg 101-104. Available at: https://books.google.co.uk/books?id=ZPzcDAAAQBAJpg=PA102dq=vw+scandalhl=ensa=Xredir_esc=y#v=onepageq=vw%20scandalf=false (Accessed: 16 November 2016). Mathiesen, K. and Neslen, A. (2016) VW scandal caused nearly 1m tonnes of extra pollution, analysis shows. Available at: https://www.theguardian.com/business/2015/sep/22/vw-scandal-caused-nearly-1m-tonnes-of-extra-pollution-analysis-shows (Accessed: 13 November 2016). Nike (2016) How its made. Available at: http://www.nikegrind.com/how-its-made (Accessed: 16 November 2016). Oxford Dictionary (2016) Available at: https://en.oxforddictionaries.com/definition/accountability (Accessed: 16 November 2016). Siedel, G. (2016) The Three pillar model for business decisions: Strategy, law and ethics. Pg 16-19. Available at: https://books.google.co.uk/books?id=SYXNCwAAQBAJpg=PA18dq=vw+scandalhl=ensa=Xredir_esc=y#v=onepageq=vw%20scandalf=false (Accessed: 16 November 2016).

The Role Guilt Plays in Franz Kafkas The Trial Essay -- European Lite

What is guilt? Is Josef K. guilty? What is he guilty of? All of these questions come to mind when you read The Trial by Franz Kafka, but they are not easily answered. The question of guilt is a theme that runs through the entire novel, and it serves to enlighten the reader as to what, I believe, Kafka is trying to say. So what is Kafka trying to say? If one looks at the opening sentence, in the light of the rest of the novel, I believe that it helps to clue us into Kafka's message. The fact that K. believes he has not done "anything truly wrong" (3) harkens back to the question of guilt. So because K. feels he is not fully guilty of anything, why is he hounded by the law? This is where the main theme of the book comes into play in my opinion. Kafka wants us to recognize, with the help of the opening sentence, that K. has done something wrong: he has lived an unexamined life dominated by routine, normalcy, and other people. This is what K. is guilty of. Is living an unexamined life "truly wrong?" I think that Kafka is arguing that it is wrong because by leading that type of life one is merely walking through life blind and not reaching our full potential. The first inkling of the fact that K. lives his life with blinders on, focused merely on the day to day, is his lack of recognition about a number of things. He does not know if he might have committed some minor infraction for which he is now being arrested. He does not realize that the guards are men that work at the bank with him. Later on his way to the court for the first time he makes the realization that he noticed something he normally would not have. All these things point to the fact that K. just goes about his business and day to day affairs with out care for his su... ...comes quite evident. Kafka is calling for all of humanity to stand up and take control of their own lives. Through self-examination, Kafka believes, that we can come to terms with some personal truth that gives this life meaning. For years people have looked to worldly and spiritual vehicles to find meaning, Kafka is urging that we instead turn inside to within and find something in our own humanity that gives this life meaning. Much like Goethe, Kafka believes our free will is what makes us human, and the exercise of free will is what makes or lives truly meaningful. So, do not rely on the whims of the governing or even the church; make your own decisions. Kafka urges to decide every day how you are going to live your life and then do it because you never know when the Day of Judgment may come. Works Cited Kafka, Franz. The Trial. New York: Schocken Books, 1998.

Economic Policy Essay -- essays research papers fc

Economic Policy The new economic policy of the united states should include cutting taxes, reducing governmental waste, and balance the budget by having a smaller more efficient federal government. It should include equal opportunity for financial security but not through a government sponsored redistribution of wealth program. Cutting taxes across the board including income tax rates, capital gains and estate taxes among others should provide a growth spurt for the economy. Allowing people and businesses to keep more of their hard earned money would enable them to spend more money. People would be able to buy more cars, refrigerators, homes etc. The businesses would be able to build new factories with better more efficient high tech equipment. These new factories and expanded businesses would employee more highly paid workers which would expand the tax base and allow us to be more competitive in the world marketplace. Reducing the taxes would also motivate people to work harder and save more. The way things are now people can not seem to get ahead no matter how hard they work. The harder they work the more the government takes while others who choose not to work hard or have not developed the skills to earn a decent wage reap the same and in many cases more benefits. For example student loans and grants for college board and tuition fees are largely unavailable to lower middle class families let alone middle and upper middle class people. Reducing taxes on businesses would also allow them to invert more on new product development and research which in many instances the federal government now subsidizes which requires management. This government management bureaucracy cost tax payers money and is unnecessary because free market demands and the extra money they would save from tax cuts would motivate businesses to fund these programs themselves. This is just an example of what a smaller more efficient federal government. "Citizens in the united states today pay 38.2 percent of there income in taxes every year" (RNC Talking Points). This is way to much money for Americans to be paying. "Cutting everyone's taxes by 15 percent and giving them a 500 dollar per child tax credit would cut a typical families tax bill in half, a... ...Review and Outlook Dole and Taxes." The Wall Street Journal 29 July 1996: A12 Sepp, Peter J. "Are Republicans Serious About Cutting Fat?" New York Times 30 Aug. 1995: A17 "Dole Hopes Tax-Cut Move Will Energize His Campaign, but Which taxes to Cut?" The Wall Street Journal 15 may 1996: A16 "A Vote for a Sensible Center." Business Week 18 Nov. 1996: 194 "The National Debt. It's Eating Us Alive!" Internet http://www.europa.com/~blugene/deficit/debt.html "The Balance Sheet -- August 11, 1995." Internet http://www.rnc.ogr/news/balance/bal-950815.html "RNC Talking Points Cutting Taxes and Balancing the Budget Bill Clinton's Dirty Little Secret: A $64 Billion Tax Increase" Internet http://www.rnc.org/news/talking/tp-960913.html

Types of Societies :: essays research papers

Types of Societies   Ã‚  Ã‚  Ã‚  Ã‚  HUNTING AND GATHERING SOCIETIES are the simplest types of societies in which people rely on readily available vegetation and hunted game for subsistence. Only a few people can be supported in any given area in such subsistence societies. Hence they usually have no more than 40 members or so, must be nomadic, and have little or no division of labor. All societies began as hunting and gathering societies. These societies were still common until a few hundred years ago. Today only a few remain, including pygmies in central Africa and aborigines in Australia. Most of the rest have had their territory overrun by other forms of society. Hunter-gatherer societies also tend to have non-hierarchical social structures. There is rarely surplus food, and since they are nomadic little ability to store any surplus. Thus full-time leaders, bureaucrats, or artisans are rarely supported by hunter-gathering societies. Hunting and gathering society consumes a great deal of time, ene rgy, and thought, collecting and hunting for food. Most of these societies today generally live in marginal areas where resources are scarce, so life for the hunter and gatherer seems more oriented toward mere survival. Life expectancy is also very low compared to the post industrial society. Technology is minimal in the hunting and gathering society, which again relates back to the need for expending time and energy finding food. Technology in medicine is also primitive for hunters and gatherers. Equality is great and social stratification is low, opposed to the post-industrial society.   Ã‚  Ã‚  Ã‚  Ã‚  PASTORAL SOCIETIES are societies in which animals are domesticated and raised for food in pastures. Care of animals in the pastoral society still consumes a large portion of time for most of its members. Pastoral societies are also at risk of animal diseases or droughts. These societies do not have the technologies that post-industrial societies have to guard against food shortage. Pastoral society does not afford as much time for leisure as does the post-industrial society. This society does not have the technologies that post-industrial societies have to guard against food shortage. The pastorals are nomadic, and sometimes endure harsh and even dangerous environments in their journeys. Medical technology is also low, so physical pain and death are more common than in post-industrial society. Pastoral societies tended to develop in arid regions where there was insufficient rainfall to raise crops on the land. Pastoral societies were usually nomadic, moving on to a new area after the animals had exhausted the food supply in each pasture.

Ferguson Foundry Limited

————————————————- Case: Ferguson Foundry Limited (FFL) EXECUTIVE SUMMARY Date: March 10 2013 To: Mark Ferguson, President From: Carl Holitzner Re: FFL’s Lower-Than-Budgeted Profit for the Fiscal Year Ended May 31 2010 The major issue is determining why Ferguson Foundry Limited’s (FFL) actual profit was $367,600 lower than budgeted, despite selling 2,000 more wood stoves (12,000 instead of 10,000 units). This will be explained using Variance Analysis to demonstrate the underlying reasons why the company failed to meet its president’s expectations.FFL profit for 2010 was below budget due to many factors both production and marketing related. From a production perspective, there were 3 major areas of concern all of which were unfavorable with respect to Variance Analysis (As shown in Exhibit 3): 1. Direct Labor 2. Variable Overhead 3. Fixed Cost The $139,2 00 unfavorable Direct Labor Variance can be attributed to many reasons however it is most likely linked to the management team. Due to the early retirement of the sales manager, the production manager being hospitalized and the accountant quitting, it can be understood that inefficiencies were bound to arise.Without proper management, labor reduced overall productivity of the company, as these workers took 121,200 hours to produce 12,00 stoves rather than the standard 120,000 hours that it should have taken. This reduced Net Income by $18,000 (Labor Yield Variance calculation). Secondly, the problem arising from Direct Labor also transcends to the Variable Overhead, as it is used as its cost driver. As a result, the $69,600 unfavorable Variable Overhead Variance can also be attributed to the more hours undertaken to produce the 12,000 stoves.With the lack of an inefficient management team, overhead could have accumulated through inefficient use and/or the budget could have not even accurately portrayed current rates for overhead items. The third problem with regards to the production perspective concerns the increase in fixed costs. In particular, the fixed manufacturing cost increased by $30,000 over budgeted costs, which in turn resulted in a reduction of net income by the same amount. This could have resulted due to several reasons such as additional machinery being required to handle the increased sales volume.However at this point it is unclear given the information provided and so further investigation must be conducted in an effort to better budget for future fixed costs. From a marketing perspective, there were also 3 major areas of concern all of which were unfavorable with respect to Variance Analysis: 1. Price 2. Fixed Cost 3. Sales Mix In analyzing the price changes, although it was beneficial to increase the sell price of the Basic Wood Stove ($300 to $325), this income benefit was significantly outweighed by the reduction in sell price of the Del uxe Wood Stove ($800 to $700).In the end, the price changes of both products resulted in a $300,000 reduction in profit (Sales Price Variance). Another reason for FFL’s lower than budgeted profit, although obvious and minor, had to do with the increase in selling and administration cost. As can be seen in Exhibit 3 by the Fixed Selling & Administration Budget Variance, an increase in the fixed costs reduced net profit by $7,000. The third problem area, concerning the marketing perspective, involved the difference in sales mix from actual to budget.FFL actually sold more Basic Wood Stoves and fewer Deluxe Wood Stoves than budgeted. Unfortunately, the Deluxe Wood Stove possessed a higher standard contribution margin per unit than the Basic ($210 to $80). Therefore the difference in the mix of sales caused FFL’s net profit to be reduced by $234,000 (Sales Mix Variance). Ultimately, more market research must be conducted to better understand consumer wants and needs and th us be able to efficiently budget company products accordingly to reach profitability goals. APPENDIX EXHIBIT 1| | BASIC (Actual)| BASIC (Std. | DELUXE (Actual)| DELUXE (Std. )| Selling Price| $325| $300| $700| $800| Variable Costs:| Direct Materials| $67. 50| $70. 00| $171. 00| $190. 00| Direct Labor| $104. 00| $90. 00| $248. 00| $240. 00| Overhead| $52. 00| $45. 00| $124. 00| $120. 00| Sell & Admin| $15. 00| $15. 00| $40. 00| $40. 00| Total Variable Costs| $238. 50| $220. 00| $583. 00| $590. 00| Contribution Margin| $86. 50| $80. 00| $117. 00| $210. 00| CONTRIBUTION MARGINS TABLE| Illustration of some calculations involved: *Using the Actual Results Table Provided in Exhibit AActual Unit Selling (Basic) = Sales Revenue ? Sales Volume (units) = $2,340,000 / 7,200 units = $325 Unit Direct Materials (Basic) = Direct Materials Cost ? Sales Volume (units) = $486,000 / 7,200 units = $67. 50 *Using the Unit Cost Standards Table Provided in Exhibit B Std. Unit Direct Labor (Basic) = DL Std . Qty. Per Unit x DL Std. Rate Per Hr. = 6 hrs. x $15. 00 per hr. = $90 APPENDIX EXHIBIT 2| For the Year Ended May 31 2010| | ACTUAL| FLEX-BUDGET VARIANCE| FLEX BUDGET| SALES-VOLUME VARIANCE| STATIC BUDGET| TOTAL VARIANCE| Quantity (units)| 12,000| | 12,000| | 10,000| |Sales Revenue| $5,700,000| ($300,000)| $6,000,000| $250,000| $5,750,000| ($50,000)| Variable Costs| $4,515,600| ($99,600)| $4,416,000| ($181,000)| $4,235,000| ($280,600)| CM| $1,184,400| ($399,600)| $1,584,000| $69,000| $1,515,000| ($330,600)| Fixed Costs| $919,500| ($37,000)| $882,500| | $882,500| ($37,000)| Net Income| $264,900| ($436,600)| $701,500| $69,000| $632,500| ($367,600)| FLEXIBLE BUDGET REPORT| GIVEN CALCULATED FILL IN THE BLANK VARIANCES: ($) = UNFAVORABLE & $ = FAVORABLE Illustration of some calculations involved for Flex Budget: Flex Sales Revenue = Std.Sell Price Per Unit x Actual Sales volume (units) Basic Wood Stove = $300 x 7,200 units = $2,160,000 Deluxe Wood Stove = $800 x 4,800 units = $3,840,000 Total Flex Sales Revenue = $6,000,000 Flex Variable Costs = Std. Variable Price Per Unit x Actual Sales Volume (units) Basic Wood Stove = $220 x 7,200 = $1,548,000 Deluxe Wood Stove = $590 x 4,800 = $2,832,000 Total Flex Variable Costs = $4,416,000 Flex Fixed Costs = Static Fixed Costs APPENDIX EXHIBIT 3| | FLEX BUDGET VARIANCE| SALES VOLUME VARIANCE| SALES VARIANCES| | | | Sales Price| | $300,000 U| -| Sales Mix| | -| $234,000 U|Sales Quantity| | -| $303,000 F| Sales Volume | | -| $69,000 F| TOTAL SALES VARIANCE| | $300,000 U| $69,000 F| | | | | VARIABLE COST VARIANCES| | | | Direct Materials| | $109,000 F| -| Direct Labor| | $139,200 U| -| Overhead| | $69,600 U| -| Selling & Admin| | $0| -| TOTAL VARIABLE COST VARIANCE| | $399,600 U| -| | | | | TOTAL CM VARIANCE| | $399,600 U| -| | | | | FIXED COST VARIANCES| | | | Mfg. Budget| | $30,000 U| -| Sell & Admin Budget| | $7,000 U| -| TOTAL FIXED COST VARIANCE| | $37,000 U| -| | | | | TOTAL VARIANCE| | $436,600 U| $69,000 F| | | | | VA RIANCES TABLE| U = UnfavorableF = Favorable APPENDIX Illustration of some calculations involved in creating Exhibit 3: SALES VARIANCE Section Sales Price Variance = Actual Units sold x (Actual Sell Price – Budgeted) Basic Wood Stove = 7,200 x ($325-$300) = $180,000 F Deluxe Wood Stove = 4,800 x ($700-$800) = $480,000 U Total Sales Price Variance = $300,000 U Sales Mix Variance = (Actual Sales Mix % – Budgeted) x Actual total units sold x Budgeted CM per unit Basic Wood Stove = [(7,200/12,000)-(4,500/10,000)] x 12,000 x $80 = $144,000 F Deluxe Wood Stove = [(4,800/12,000)-(5,500/10,000)] x 12,000 x $210 = $378,000 UTotal Sales Mix Variance = $234,000 U Sales Quantity Variance = (Actual total units sold – Budgeted) x Budgeted Sales Mix % x Budgeted CM per unit Basic Wood Stove = (12,000-10,000) x (4,500/10,000) x $80 = $72,000 F Deluxe Wood Stove = (12,000=10,000) x (5,500/10,000) x $210 = $231,000 F Total Sales Quantity Variance = $303,000 F Sales Volume Variance = (Actual Sales Volume – Budgeted) x Budgeted Cm per unit Basic Wood Stove = (7,200-4,500) x $80 = $216,000 F Deluxe Wood Stove = (4,800-5,500) x $210 = $147,000 U Total Sales Volume Variance = $69,000 F Ferguson Foundry Limited ————————————————- Case: Ferguson Foundry Limited (FFL) EXECUTIVE SUMMARY Date: March 10 2013 To: Mark Ferguson, President From: Carl Holitzner Re: FFL’s Lower-Than-Budgeted Profit for the Fiscal Year Ended May 31 2010 The major issue is determining why Ferguson Foundry Limited’s (FFL) actual profit was $367,600 lower than budgeted, despite selling 2,000 more wood stoves (12,000 instead of 10,000 units). This will be explained using Variance Analysis to demonstrate the underlying reasons why the company failed to meet its president’s expectations.FFL profit for 2010 was below budget due to many factors both production and marketing related. From a production perspective, there were 3 major areas of concern all of which were unfavorable with respect to Variance Analysis (As shown in Exhibit 3): 1. Direct Labor 2. Variable Overhead 3. Fixed Cost The $139,2 00 unfavorable Direct Labor Variance can be attributed to many reasons however it is most likely linked to the management team. Due to the early retirement of the sales manager, the production manager being hospitalized and the accountant quitting, it can be understood that inefficiencies were bound to arise.Without proper management, labor reduced overall productivity of the company, as these workers took 121,200 hours to produce 12,00 stoves rather than the standard 120,000 hours that it should have taken. This reduced Net Income by $18,000 (Labor Yield Variance calculation). Secondly, the problem arising from Direct Labor also transcends to the Variable Overhead, as it is used as its cost driver. As a result, the $69,600 unfavorable Variable Overhead Variance can also be attributed to the more hours undertaken to produce the 12,000 stoves.With the lack of an inefficient management team, overhead could have accumulated through inefficient use and/or the budget could have not even accurately portrayed current rates for overhead items. The third problem with regards to the production perspective concerns the increase in fixed costs. In particular, the fixed manufacturing cost increased by $30,000 over budgeted costs, which in turn resulted in a reduction of net income by the same amount. This could have resulted due to several reasons such as additional machinery being required to handle the increased sales volume.However at this point it is unclear given the information provided and so further investigation must be conducted in an effort to better budget for future fixed costs. From a marketing perspective, there were also 3 major areas of concern all of which were unfavorable with respect to Variance Analysis: 1. Price 2. Fixed Cost 3. Sales Mix In analyzing the price changes, although it was beneficial to increase the sell price of the Basic Wood Stove ($300 to $325), this income benefit was significantly outweighed by the reduction in sell price of the Del uxe Wood Stove ($800 to $700).In the end, the price changes of both products resulted in a $300,000 reduction in profit (Sales Price Variance). Another reason for FFL’s lower than budgeted profit, although obvious and minor, had to do with the increase in selling and administration cost. As can be seen in Exhibit 3 by the Fixed Selling & Administration Budget Variance, an increase in the fixed costs reduced net profit by $7,000. The third problem area, concerning the marketing perspective, involved the difference in sales mix from actual to budget.FFL actually sold more Basic Wood Stoves and fewer Deluxe Wood Stoves than budgeted. Unfortunately, the Deluxe Wood Stove possessed a higher standard contribution margin per unit than the Basic ($210 to $80). Therefore the difference in the mix of sales caused FFL’s net profit to be reduced by $234,000 (Sales Mix Variance). Ultimately, more market research must be conducted to better understand consumer wants and needs and th us be able to efficiently budget company products accordingly to reach profitability goals. APPENDIX EXHIBIT 1| | BASIC (Actual)| BASIC (Std. | DELUXE (Actual)| DELUXE (Std. )| Selling Price| $325| $300| $700| $800| Variable Costs:| Direct Materials| $67. 50| $70. 00| $171. 00| $190. 00| Direct Labor| $104. 00| $90. 00| $248. 00| $240. 00| Overhead| $52. 00| $45. 00| $124. 00| $120. 00| Sell & Admin| $15. 00| $15. 00| $40. 00| $40. 00| Total Variable Costs| $238. 50| $220. 00| $583. 00| $590. 00| Contribution Margin| $86. 50| $80. 00| $117. 00| $210. 00| CONTRIBUTION MARGINS TABLE| Illustration of some calculations involved: *Using the Actual Results Table Provided in Exhibit AActual Unit Selling (Basic) = Sales Revenue ? Sales Volume (units) = $2,340,000 / 7,200 units = $325 Unit Direct Materials (Basic) = Direct Materials Cost ? Sales Volume (units) = $486,000 / 7,200 units = $67. 50 *Using the Unit Cost Standards Table Provided in Exhibit B Std. Unit Direct Labor (Basic) = DL Std . Qty. Per Unit x DL Std. Rate Per Hr. = 6 hrs. x $15. 00 per hr. = $90 APPENDIX EXHIBIT 2| For the Year Ended May 31 2010| | ACTUAL| FLEX-BUDGET VARIANCE| FLEX BUDGET| SALES-VOLUME VARIANCE| STATIC BUDGET| TOTAL VARIANCE| Quantity (units)| 12,000| | 12,000| | 10,000| |Sales Revenue| $5,700,000| ($300,000)| $6,000,000| $250,000| $5,750,000| ($50,000)| Variable Costs| $4,515,600| ($99,600)| $4,416,000| ($181,000)| $4,235,000| ($280,600)| CM| $1,184,400| ($399,600)| $1,584,000| $69,000| $1,515,000| ($330,600)| Fixed Costs| $919,500| ($37,000)| $882,500| | $882,500| ($37,000)| Net Income| $264,900| ($436,600)| $701,500| $69,000| $632,500| ($367,600)| FLEXIBLE BUDGET REPORT| GIVEN CALCULATED FILL IN THE BLANK VARIANCES: ($) = UNFAVORABLE & $ = FAVORABLE Illustration of some calculations involved for Flex Budget: Flex Sales Revenue = Std.Sell Price Per Unit x Actual Sales volume (units) Basic Wood Stove = $300 x 7,200 units = $2,160,000 Deluxe Wood Stove = $800 x 4,800 units = $3,840,000 Total Flex Sales Revenue = $6,000,000 Flex Variable Costs = Std. Variable Price Per Unit x Actual Sales Volume (units) Basic Wood Stove = $220 x 7,200 = $1,548,000 Deluxe Wood Stove = $590 x 4,800 = $2,832,000 Total Flex Variable Costs = $4,416,000 Flex Fixed Costs = Static Fixed Costs APPENDIX EXHIBIT 3| | FLEX BUDGET VARIANCE| SALES VOLUME VARIANCE| SALES VARIANCES| | | | Sales Price| | $300,000 U| -| Sales Mix| | -| $234,000 U|Sales Quantity| | -| $303,000 F| Sales Volume | | -| $69,000 F| TOTAL SALES VARIANCE| | $300,000 U| $69,000 F| | | | | VARIABLE COST VARIANCES| | | | Direct Materials| | $109,000 F| -| Direct Labor| | $139,200 U| -| Overhead| | $69,600 U| -| Selling & Admin| | $0| -| TOTAL VARIABLE COST VARIANCE| | $399,600 U| -| | | | | TOTAL CM VARIANCE| | $399,600 U| -| | | | | FIXED COST VARIANCES| | | | Mfg. Budget| | $30,000 U| -| Sell & Admin Budget| | $7,000 U| -| TOTAL FIXED COST VARIANCE| | $37,000 U| -| | | | | TOTAL VARIANCE| | $436,600 U| $69,000 F| | | | | VA RIANCES TABLE| U = UnfavorableF = Favorable APPENDIX Illustration of some calculations involved in creating Exhibit 3: SALES VARIANCE Section Sales Price Variance = Actual Units sold x (Actual Sell Price – Budgeted) Basic Wood Stove = 7,200 x ($325-$300) = $180,000 F Deluxe Wood Stove = 4,800 x ($700-$800) = $480,000 U Total Sales Price Variance = $300,000 U Sales Mix Variance = (Actual Sales Mix % – Budgeted) x Actual total units sold x Budgeted CM per unit Basic Wood Stove = [(7,200/12,000)-(4,500/10,000)] x 12,000 x $80 = $144,000 F Deluxe Wood Stove = [(4,800/12,000)-(5,500/10,000)] x 12,000 x $210 = $378,000 UTotal Sales Mix Variance = $234,000 U Sales Quantity Variance = (Actual total units sold – Budgeted) x Budgeted Sales Mix % x Budgeted CM per unit Basic Wood Stove = (12,000-10,000) x (4,500/10,000) x $80 = $72,000 F Deluxe Wood Stove = (12,000=10,000) x (5,500/10,000) x $210 = $231,000 F Total Sales Quantity Variance = $303,000 F Sales Volume Variance = (Actual Sales Volume – Budgeted) x Budgeted Cm per unit Basic Wood Stove = (7,200-4,500) x $80 = $216,000 F Deluxe Wood Stove = (4,800-5,500) x $210 = $147,000 U Total Sales Volume Variance = $69,000 F Ferguson Foundry Limited CASE ANALYSIS: FERGUSON FOUNDRY LIMITED (FFL) EXECUTIVE SUMMARY Introduction After reviewing the financial statements for the fiscal year ended May 31, 2010, Mark Ferguson, President of Ferguson Foundry Limited’s (FFL), was disappointed with the results. Operating Income was $367,600 below expectation, despite having sold 2,000 wood stove units greater than budgeted. To determine which areas FFL’s actual performance was better or worse than expected, a variance analysis will be conducted.However, it is important to note that variance analysis alone can only emphasize areas that need improvement, and not determine the reason for these discrepancies. A further investigation is warranted once determining the issues outlined through variance analysis. Analysis – Qualitative and Quantitative There are many areas within FFL’s production which have been proven to be unfavourable, and where immediate improvement is necessary. Of particular concern is the variable overhead, where an unfavorable variance of $180,600 was discovered (Appendix F).Within this variance, the variable overhead costs, both manufacturing and non-manufacturing of the Deluxe model are what seem to be causing inefficiencies. The Deluxe model accounts for $157,200 of the $180,600U mentioned above. Other Key Areas of Concern Outlined Through Variance Analysis: * Appendix I: Although the selling price of the basic model increased by $25, a $100 reduction in the selling price of the Deluxe model counterbalanced this increase, and negatively affected income. Appendix E: The difference between the budgeted and actual sales mix had an adverse effect on revenues. The Deluxe model had a greater CM/unit of 210, and was budgeted at 55% of the sales mix, however, it only ended up accounting for 40% of the actual sales mix. * Appendix H: The market share of FFL resulted in being less than expected (10% to 9%), in a market which was larger than expected/budgeted (133,333 to 100,000 uni ts). Recommendation and Implementation We recommend a proper rectification of the issues with regards to FFL’s unfavourable variances.Firstly, is it of utmost importance to have all the necessary components of management (i. e. supervisors, directors, and managers) on the job and ready to manage. Once FFL has the personnel to solve these significant issues, the following must be corrected, in order: Direct labor inefficiencies and high overhead costs, most importantly. Then, they can â€Å"fine tune† and solve higher than usual selling and administrative expenses and high fixed overhead costs. Further instructions with regards to solving these issues are outlined in Appendix K.However, if FFL is not capable of reorganising the company by itself, external help is necessary to implement specific changes that will improve FFL’s bottom line. REFERENCES Bhimani, Alnoor et al. Management and Cost Accounting. Pearson Education Limited, 2012. Print. APPENDIX A DIRECT MA TERIAL VARIANCES Note: F = Favorable and U = Unfavorable APPENDIX B DIRECT MATERIAL VARIANCES CONTINUED *540,000 + 912,000 = 1,452,000 *315,000 + 1,045,000 = 1,360,000 Note: F = Favorable and U = Unfavorable APPENDIX C DIRECT LABOR VARIANCESNote: F = Favorable and U = Unfavorable APPENDIX D DIRECT LABOR VARIANCES CONTINUED Note: F = Favorable and U = Unfavorable APPENDIX E SALES VARIANCES 7200/12000 = 0. 6 4500/10000 = 0. 45 Note: F = Favorable and U = Unfavorable APPENDIX F VARIABLE OVERHEAD VARIANCE *Variable Selling & Administrative Expenses are labeled as Non-Manufacturing in this table. Total Variable Overhead for Basic and Deluxe = 27,000U + 18,000F = 9,000U Note: F = Favorable and U = Unfavorable APPENDIX G FIXED OVERHEAD VARIANCE *750,000 ? 115,000 = 6. 217 Note: F = Favorable and U = Unfavorable APPENDIX H MARKET VARIANCES Note: F = Favorable and U = Unfavorable APPENDIX I VARIANCE OVERVIEW Note: F = Favorable and U = Unfavorable Note: F = Favorable and U = Unfavorable APPE NDIX J ANALYSIS OF THE UNFAVORABLE VARIANCES Note: F = Favorable and U = Unfavorable Note: $421,300 represents the sum of all unfavorable variances that have brought down the company’s annual earnings. Note: F = Favorable and U = Unfavorable APPENDIX K RECOMMENDATIONS: REDUCING THE TOTAL UNFAVOURABLE VARIANCE

Pompei and Herculaneum Religious Archaeology

Being one of the most fascinating and cataclysmic events in Ancient Rome, The violent eruption of Mount Vesuvius ultimately destroyed a set of unique and culturally significant societies from Rome. With Pompeii and Herculaneum’s unique culture came their widely influenced and varied religion. Religion of which had no one following, one god or one origin. Both societies housed many cults and religions, many of which were adopted by citizens after foreign influences, significantly from the Hellenic civilizations. Pompeii was evidently a wealthy aristocratic city, as demonstrated by the abundance of valuables located along the remains of dead Pompeians. Golden coins, jewelry and lavish houses adorned with frescoes were extracted from Pompeii at the time of finding, as the volcanic debris preserved much of the city. This is not to say that Pompeii also housed many middle and lower class citizens, slaves being an integral part of the city-town. Much of these influences manifested itself in the form of temples, epigraphy and burial practices and are examples of how much and how many forms of religious impact were seen throughout the city. Seeing how these religions surfaced in Pompeii and Herculaneum can help uncover how these distinct cults and practices impacted the societies. Being one of the most prominent and distinct examples of influence in religion in both societies, the temple of Isis housed a large and devout cult all around the Roman Empire, but very much so in Pompeii and Herculaneum. Being of Egyptian origin, the god Isis was a significant part of both cities, the temple in subject adorned with mosaics of Roman and Egyptian gods, with the god Hermes carved onto the purgatorium. This demonstrates to us that the Cult of Isis did not in a way, interfere with the practices or other religions, but rather integrated into. Isis herself was represented in large of lower classmen, commoners as well as slaves and women. As such, having a large slave and tradesman population, meant that Isis was a popular cult and goddess towards the people. The courtyard itself contained a multitude of chambers and buildings, one of which led to a cistern that held water from the rive Nile. This shows us not only of their devotion to Isis, but it is also evidence of ritual and cult practice. As the Temple was kept intact so well, much of the architecture and detail in regards to the walls and columns tells that the city had strong Egyptian influence, as well as showing us how important Isis and Egyptian religious worship was to them. Such importance in that an Egyptian Temple was built in a Roman city, further enhancing the notion that Egypt had large impact onto Pompeii and Herculaneum. Plutarch stated that the Egyptians were indeed of a very pious nature, but they were not the only cult to call Pompeii its home. The cult of Dionysus, another large following in Pompeii and Herculaneum, was to honor the titular god, Dionysus. Being the god of Wine and festivities, the higher class individuals may have seen the cult as a representation of themselves, demonstrating how it catered to the aristocrats’ own lifestyle, similar to how Isis represented the poor and working class individuals. Dionysus was of Greek mythology, showing us the influence of the Greeks, but it very much resembled Bacchus, the Roman god of similar representation. Dionysus was somewhat worshipped in the Villa of the Mysteries, in which Romans would accommodate its interior. The Villa was a meeting place and a home to many patrons in Pompeii, lined with ornate and detailed frescoes, largely intact. The frescoes depict a multitude of activities and practices, such as rites of passage, leisurely activities such as dancing and instrument playing, as well as featuring Dionysus himself. This was likely some of the many practices that the cult delved in during the villa. It is also interesting to note that the exterior of the villa was closed off and although a large part of the city, it is situated in the northwest of the city, away from the general populace and larger landmarks. In addition to that, much of the rituals and events took place at night and in secrecy, specifically the rites of passage. One could assume that although the worship of either Bacchus or Dionysus was prevalent, the practices and activities that were partaken, especially at night were something to be discrete about. Such a source is useful to us as the Villa’s Dionysus worship is backed by the fact that the Villa and its practices and rituals were placed so far away from other prominent buildings and individuals. Other figures were also incorporated into housing and residences as well, one of them being the Lares. Lares were guardian figures in Roman Mythology and were widely impacted throughout Pompeii and Herculaneum. Many of our references to the Lares are shown in the form of mosaics and statues, particularly around Roman residence. Lares were seen to be protectors, which explains their use around the city. One such residence, the Villa of the Vettii, houses a particular mosaic of two Lares, assumed to be sacrificing another individual, with a snake under them, representing prosperity. Not only this, but Lare statues were placed all around the house and for many other everyday occasions, such as funerals, banquets and births. Cicerobelieved that â€Å"The mose sacred and hallowed place on earth is the home of each and every citizen†, the citizens of Pompeii rightly believing so. One could deduce that the citizens believed that the Lares were directly related to the city’s well-being and that they demanded sacrifices in order to achieve it. In addition to this, the fact that these deities were so widespread and common throughout both Herculaneum and Pompeii, in addition to much of the rest of Rome, shows its usefulness in identifying that the Lares were seen as a very significant and integral part of everyday life. Another significant religious practice in both societies was the use of tombs and burials. The ruins of Pompeii and Herculaneum are scattered with the tombs and burial sites of dead citizens, mostly of aristocratic descent around the gates and leading to the city. The graves collectively formed the Necropolis and are scattered with statues and inscriptions of different gods and followings. This shows us how diverse the religious demographic was in Pompeii and Herculaneum. Many tombs also contained valuables along with their owner’s remains. Things such as jewelry and weapons were found during excavation, detailing that these individuals had possibly believed in an afterlife with the items that they were buried with. It is also interesting to note that Hellenic and Gallic civilizations adopted this practice earlier on, possibly concluding that there could have been Northern and definite Greek influence in Pompeii. It is also a point to make that these tombs were built around the gates of Pompeii and Herculaneum, a place of high traffic. Citizens could then be speculated that they may have treated the idea of death much more positively and more conventionally than how the modern world handles it, the latter in question usually designating graveyards near places of little significance or at least, certainly not of high traffic. The Necropolis in question of its usefulness is very much a key part in understanding the belief of death, its practices in burial and the afterlife as it was and still is, the resting place of thousands of people, all of them, believing that the Necropolis was a distinguished, significant place of burial and where they wished to be encapsulated, many of them bearing and displaying their Religious affinity in either the form of epigraphy or an idol or shrine near their tomb.