The Ancient Americas Essay Example | Topics and Well Written Essays - 500 words

The Ancient Americas - Essay Example In addition, it is well highlighted that the ancient Americas people had a wide range of backgrounds, values, attributes, and physical features as any other people of all cultures would have. After viewing scientific video in the field museum, we discovered that ancient Americas lived during the ice age. The environment of the ice age was harsh because most part of the earth was covered with spruce woodlands; lakes, glacier, marshes, sea levels were lower, and temperatures were cooler. Indigenous people solved the problem of survival by becoming hunters and gatherers because no crops would have grown on the glacier. In addition, it was clear from the video that they crafted finely Clovis and fishtail stone tools that were extremely vital in hunting and gathering. From the interactive food wall, we learned how creative and innovative indigenous people were as the climate and environment changed drastically, and many animals became nonexistent. Their innovative abilities were extremely critical when they were faced with food shortage because it resulted to inventing remarkable types of food. Invention of new food like domestication of maize and improving fishing among many other invention resulted to improvement in their diet and solving food shortage. In the field museum, the southwestern pottery illustrated characteristic of powerful leaders and characteristics of people of different societies. The wide range of ceramic of the southwestern offers a unique look at the societies’ spiritual, political, and daily lives of the indigenous people. In addition, the monuments were made for the leaders to make a meeting point for his followers, therefore, making them famous to their people. The pottery the indigenous people made are the ones that have been improved continuously to come up with the pottery we are making today. These shows that the potteries we make today have evolved from the potteries that were made by the

The first division is Selection Bias Essay Example for Free

The first division is Selection Bias Essay Bias is technically the deviation of the probable value of a chance variable from the resultant correct or consigned value (US NRC, 2007). It is the differentiation involving the experimental average of measurements held at repeated case and a reference value, or referred to as accuracy. Bias is calculated and articulated at a solitary position within the working array of the measurement system (Measurement Media, 2008) and is evident in the gathering of Retrospective accounts. Retrospective data are acquired through interviews and questionnaires. Conversely, prospective data are attained through the use of existing records taken from previous studies (ABC, 2008). There are three main divisions of bias. The first division is Selection Bias. Basically, selection bias takes place when the topics studied do not give proper body or representation of the target population about which end results are to be taken from (Coggon, Rose, Barker, 1997). In selection bias, when the involvement of exposure and alcoholism is dissimilar for those who finish a study evaluated with those who match the characteristics of the target population, the general population is selected; they are for which the measure of effect is being considered (Ibrahim, Alexander, Shy Farr, 1999). In a case study involving alcoholics, selection bias is characterized where those who volunteer to answer questionnaires may possess unlike character than the proposed individual in the target population. In the main, individuals who do not react to requests to be evaluated have different characteristics than responders. Bias will be established if the association between exposure and alcoholism differs between the results for the study volunteers and non-responders. The second division of bias is the Information Bias. This major type of bias comes to pass from errors in measuring exposure or alcoholism. In a study to calculate approximately the relative risk of alcohol intake and road accidents, associated with exposure to wines, beers and spirits, alcoholics were solicited for information about their contact and exposure with such substances before driving, and their responses were compared with those from control alcoholics. With this devise, there is a hazard that case, or variable, mothers, who are extremely goaded to find out what they drank the most in the expanse of the drinking session, might recollect memories of past contact more completely than the alcoholics from the control group. If that would be the case, a bias would product with a propensity to overstate risk estimates (Coggon, Rose, Barker, 1997). Recall Bias is included in this type of bias. Recall bias happens when a respondent is asked to relate to a particular topic, and they either exaggerate what information or rule out information they think isn’t appropriate for inclusion. Data could be inconsistent or flawed when epidemiological study results are deduced via retrospective data gathering (ABC, 2008). In the case of the alcoholics, recall bias might prove to be a threat. If an accident happens, and excessive alcohol consumption is taken as the culprit, the respondent might give out information on his account rendering a holier than thou rendition of what really happened before. Some might not say that they had been drinking before driving, while others might say that they had alcohol intake more than what was required. What I see in this is that these people are trying to protect their dignity as a person, and their revelations might be put up against their wills. Seeing as this is a threat, there might be a risk of imbalanced information and results gathered for this particular epidemiological study. In the planning of case studies, the evaluators must see to it that they include the recall bias of their respondents toward a particular topic, especially if they are employing a primary type of data gathering; using questionnaires, surveys and interviews. References 74. 4 Definitions. (2007). Online, United States Nuclear Regulatory Commission. Retrieved on July 10, 2008 from http://www. nrc. gov/reading-rm/doc-collections/cfr/part074/part074-0004. html Bias. (2008). Online, Measurement Databases for Industry and Science. Retrieved on July 10, 2008 from http://measurementdb. com/index. php? name=Sectionsreq=viewarticleartid=17page=1 Coggon, D. , Rose, G. Barker, DJP (1997). Epidemiology for the Uninitiated. Online, BMJ Publishing. Retrieved on July 10, 2008 from http://www. bmj. com/epidem/epid. 4. html Hassan, E. (2006). Recall bias can be a threat to retrospective and prospective research designs. Internet Journal of Epidemiology, 2(3), 4-4. Ibrahim, M. Alexander, L. Shy, C. Farr, S. (1999). Selection Bias. PDF File, ERIC Notebook. Retrieved on July 10, 2008 from http://www. durham. hsrd. research. va. gov/eric/notebook/ERICIssue08. pdf What is Recall Bias? (2008). Online, Abortion Breast Cancer (ABC). Retrieved on July 10, 2008 from http://www. abortionbreastcancer. com/bias/index. htm

Cause and Effect Essay - The Right Of Way -- Expository Cause Effect E

Cause and Effect Essay - The Right Of Way      Ã‚  Ã‚  Ã‚  Ã‚   In the state of Washington, pedestrians have always had the right of way. However, the recent enforcement of this law is causing traffic problems citywide. Traffic tends to come to a screeching halt without any warning. I was driving North on Nevada Street in Spokane, three of four lanes of traffic had stopped to allow a man and a young child to cross the street, the fourth lane of traffic had not stopped. Finally a car in that fourth lane of traffic stopped, causing the car behind it to slam on the brakes, literally coming to a screeching halt. Had the man and child started across the street and the screeching car not been able to stop, it would have hit the already stopped car pushing it forward, hitting the man and child. Pedestrians crossing the street are in more danger now that the law in being enforced, then they previously had been. The enforcement of this law has increased the risk to both drivers and pedestrians. The New American Webster's Dictionary defines jaywalking as: cross a street against a traf...

How far has current social work organisation and practice been shaped by the values of the Enlightenment?

In the following assignment, I will briefly define the ‘Enlightenment' and the specific circumstances when it emerged. I will identify and discuss, if the ‘Enlightenment' has core values and I will give reasons to backup my decisions. Then there will be a brief discussion about the current features of Social Work organisation and anti-discriminatory practice in relation to women. I will explain if the current feature of Social Work Practice demonstrates any link with the ‘Enlightenment' values. Due to word limitation, it is difficult to discuss and analyse all of the ‘Enlightenment' values. I will focus on two of the values: ‘tolerance and freedom' to discuss and analyse them with the conjunction of the Social Work Practice. Benson et al (cited in Spybey, T. 1997) explains that â€Å"The ‘Enlightenment' is a term used to describe those thinkers of the eighteenth century who established the basis of looking at the society in a scientific way†. The' Enlightenment' movements started in 16th and 17th century. Thus â€Å"It's roots go much farther back in western history and it continued to develop long after the 18th century, Hollinger (1994) calls it â€Å"a programme for improving human life was worked out†. It took place in 18th century but mainly in the second half of the18th century, French educated men and women called themselves ‘Philosophes' who became known as the ‘Enlightenment'. According to Porter (1990 cited in Hall et al 1992: 24) â€Å"The Enlightenment was the era which saw the emergence of a secular intelligentsia large enough and powerful enough for the first time to challenge the clergy. The key domain in which ‘Enlightenment' intellectuals involved in supporting existing, man and society, which was sustained by the church authority and it's monopoly over the information media of the time†. The ‘Enlightenment' challenged the traditional and religious views and ideas. The society, the world, human-beings and nature, all were seen in the light of the traditional and religious views which were dominated by Christianity. Hamilton (1997 cited in Handouts, 2003) and Hall et al (1992: 7) explains that â€Å"From around 1760, â€Å"A perspective summed up in Voltaire's phrase ‘à ¯Ã‚ ¿Ã‚ ½crasez l'infame': means ‘crush the infamous thing' and †¦ it became a nutritious catchphrase†. It opposed the Catholic Church and religious beliefs for example Script of Bible, miracles associated with Jesus and other prophets, God and angel's existence, the church's authority and people's beliefs were criticized, which were based on the religion and tradition. Hall et al (1992: 20) expresses that â€Å"The ‘Enlightenment is the foundation of ‘Modernity' and ‘Modern Social Science'. It changed the way of thinking by comprehending it as systematic, scientific and practical†. Its emergence gave ‘Philosophes' a wider scoops to explore beyond their religious and traditional beliefs. It created an atmosphere for ‘Philosophes' to believe in the â€Å"pre-eminence of empirical, materialist knowledge: the model in this respect furnished by science, an enthusiasm for technological and medical progress and a desire for legal and constitutional reform† (Johnson, I. Handouts: 2003). Basically, the ‘Enlightenment laid a foundation for people to think liberally and have some sense of equality in the society. In my view, the above significant factors were the bases of the ‘Enlightenment's values, which let the ‘Enlightenment' develop and progress steadily. Because it was the first time when it was made possible for people to explore and express their personal beliefs and view and test the validity of their thoughts, through scientific, systematic ways and without being bounded by religious and traditional restrictions. The ‘Enlightenment' values brought in changes and development in the society and in the people's views and thoughts. It set the milestone for our new modern world that we live in today. It also opened up the opportunities for ‘Philosophes' to work, explore and experiment in a wider context and relay their ideas and views with some freedom. It abolished the traditional and superstitious thoughts and prejudices. It created opportunities for legal and religious reformation to take place. I think that all the changes and development have only taken place because the ‘Enlightenment' values were in existence and were strong enough to challenge the strongest authority; the churches of that time. As churches and its authorities have had a great influence and power over people, economy, politics, law, social, every day life even the ruler/s of that time. Hall et al (1992: 21-22) had defined the core values of the ‘Enlightenment' which are summarised as the following: * Reason (nationality): systemized acquaintances (pragmatic or experimented). * Empiricism: human-beings; views and awareness that being gained through their perceptions and judgements. * Science: based on scientific methods and theories and can be tested systematically and scientifically. * Universalism: motives and science can be functional in all and every situation; if the principal were the same. * Progress: the concept of improvement in the natural and social conditions of human beings. * Individualism: a society is based on the thoughts and beliefs of its members and each member id origin of all â€Å"knowledge and action and his reasons can not be subjective to a higher authority. * Toleration: the notion of that all human-beings are essentially the same, despite their religious or moral convictions and that the beliefs of other races and civilization not inherently inferior to those of European Christianity. * Freedom: an opposition to feudal and traditional constraints or on believes: trades, communication, social interaction, sexuality, and ownership of property (although as we shall see the extension of freedom to women and the lower-classes was problematic for Philosophies)† (Hall et al. 1992: 22-23). * Uniformity of human nature: all the humankinds are the same all around the world. * Secularism: non-religious and non-traditional authorities and an opposition to the traditional religious authority and myths. Now, I will discuss the ‘Enlightenment's values: ‘toleration' and ‘freedom' in the correlation with the current Social Work practice especially in relation to anti-discriminatory practice regarding to women, to establish if the Enlightenment's values are linked or have influenced Social Work practice. I have experienced through my work experience with different communities that generally, women are treated unfairly and unequally in the society at most levels. Women have less freedom and rights than men. Globally, the women of 21th century are still struggling to gain an equal place as men in the society. Guru (2003: class-notes) stresses that â€Å"From birth to death women have to struggle in their lives to access their rights e.g welfare, personal, social, political, human, cultural, traditional, religious, labourer, employment†. The Social Work emphasises strongly on anti-oppressive and anti-discriminatory practice. â€Å"During the late 1980s social work education became increasingly aware of the impact of oppression and discrimination on clients and communities. There was a growing and recognition of relative neglect of such issues in traditional approaches to social work in 1989, the Central Council for Education and Training in Social (CCETSW) laid down the regulations and requirements for the students† of Social work to practice in anti- discriminatory ways. †¦CCETSW also seek to ensure that students are prepared to combat other forms of discrimination based on age, gender, sexual orientation, class, disability, culture or creed† (CCETSW 1989: 10 cited in Thompson, N. 1997: 1). The change in the CCETSW's regulation indicates that the discrimination still exists especially against certain groups and women are one of them and there is a need to combat discrimination. Moreover, it also states that it was recognised that the discrimination was linked with ‘traditional approaches'. It may mean that the ‘traditional views' still exists in our today's society, which the ‘Enlightenment' wanted to get rid of, to give people ‘freedom' and to promote equality for all individuals without their differences they had through ‘toleration'. Obviously, the â€Å"Enlightenment certainly propagated concept of equality (limited), democracy and emancipation †¦.† (Hall et al.1992: 33). But when it comes to women then it seems like that the women were almost invisible in the ‘Enlightenment'. Hall et al (1992: 60) expressed that â€Å"There was no Enlightenment for women. However they (Enlightenment) challenged the champion the rights of commons, the rights of Citizens, slaves, Jews, Indians and children but not those of women†. Under the ‘Enlightenment's values of ‘toleration and freedom': â€Å"all the human-beings are essentially the same† but it was not applied to women. Porter (2001: 69) explains that â€Å"The ‘Enlightenment' helped to free a man from his past†¦.by declaring that â€Å"all human-beings are equal despite their race, religion, beliefs, civilization and moral convictions†¦ and Lock (1992 referred in Hall et al. 1992: 66) adds in that according to the ‘Enlightenment', â€Å"Every man has an equal right ‘to his natural freedom†. Similar, the ‘Code of Practice for Social Care Worker (CPSCW) requires that the social care workers must â€Å"promote equal opportunities for service users and†¦ respecting diversity and different cultures and values† (GSCC, 2002: 1.5-1.6). Moreover, the Social work values emphasises that the social workers should â€Å"identifies and question their own values and prejudices, and their implication of practice;†¦ and they should â€Å"Respect and value uniqueness and adversity†¦.and identify (discrimination), analyse and take action to counter discrimination, racism, disadvantage, inequality and injustice using strategies appropriate to role and context† (CCETSW, paper 30 referred in UB. 2002: 6). Social work is not focusing on certain and specific groups or people where as the ‘Enlightenment' was concerned with the specific group/s of the society. The ‘freedom' and ‘toleration' was for certain maters and specific groups but there were n laid rules or principals for ‘Philosophes' to follow and the ‘Philosophes' themselves were a small group of people. Therefore, the social work value gave people a direct power to clients by letting them choosing and decide for themselves and social worker are advised to â€Å"promote opportunities for people to use their own strengths to make decisions for themselves (CCETSW, paper 30 cited in UB. 2002: 4). In other words, social work has widened the concept of ‘freedom' and ‘toleration' by being considerate for all members of the community, which is now-a-days known as ‘anti-discrimination', freedom of choice' and ‘equality'. It demonstrates that the ‘Enlightenment' have given the idea and Social work made it possible for people by assisting clients and by practicing it physically. That does not mean that the social work have followed the ‘Enlightenment' concept and values unswervingly. But initially, the idea was there to follow and it may be possible that the ‘feminist' movements got the idea from the ‘Enlightenment' and modified it according to the current needs. Thompson (1997: 8) described that the â€Å"influence of feminism in sociology was beginning to extend to social policy in general and social work in particular†. Lagan et al (1992: 112-120) agreed with this statement by accentuating that the feminism had great influence on social work theories. Social work had contributed to help women to achieve political, economical, educational, legal and social rights. For example, Beloff (1976 referred in Thompson, N. 1997: 5) argues that the â€Å"legislation changes were part of women liberal programme of reform e.g. rights for divorce, Equal Pay Act 1970 , Sex Discrimination Act 1975†. The social work worked itself and worked with ‘feminist and liberal movements' to fight for ‘women's rights'. Although, the social work has adopted the ideas from ‘feminists' or other liberal movements but the social work can be distinguished from other movements. Initially, it worked with and for all groups and classes. Second, it developed rapidly and extensively in many areas of social issues such as children, disabled people, aged, ethnic minorities, poor and others. The women have developed and have gained rights with the help of social work. Social work has made and is making a useful contribution for women rights and for their development. Lagan et al (1992: 40) emphasis that the â€Å"Social work is mainly done by the Female Social workers and with the Female clients†¦. As being women, Social workers shared the common understanding and experiences, as very much like their clients†. That made the social work to approach most women in the society at all levels and to help eliminate women's social problems and raise issues which needed to be address to combat oppression and discrimination. We see the Western Women as ‘Modern', independent, intellectual, and strong. But it can be argued that the women are still at disadvantage in the society. Many national studies and statistics show that â€Å"Overall, women are disadvantaged in health, education, economy, politics, and employment and through out the system† (Carter, A. 1988: 77-112). However, we can not deny the fact that women have been victimized by the system and the society. Despite the social work practice and attempts for women's rights, â€Å"there are still gaps and work needs to be done in accordance to give women equal rights† (Surrinder, G.2003). It is true that media has blamed social work practice in the past and social workers are seen as government's representatives and according to Murphy (2003: 7) the Social workers are not very much liked by the general public. There are also issues regarding to social worker's practice e.g. practicing in ‘traditional' way due to personal prejudices, which has oppressed the clients and has stigmatized the social work itself. Thompson (1997: 11) emphasise that the â€Å"†¦social work practice which does not take account of oppression and discrimination can not be seen as ‘good practice†¦.†. The ‘bad practice' is portrayed through the media but the good practice is not awarded and neither praised by media. The social work constantly reviews the policies to encounter prejudices and emphasises high on anti-discriminatory practice. In conclusion, I agree with Hall et al (1992: 266) that the â€Å"Enlightenment' played a part in †¦abolition of prejudice and superstition†¦and has given freedom to man†. I would say that where the ‘Enlightenment' movements have played a vital role in the modern thinking and have given the initiative idea of the ‘Toleration and freedom', which now has taken a new shape of ‘equality and anti-discrimination' within a broader context. But at same time, the ‘Enlightenment' has indirectly contributed against women. Maybe it was due to ‘unintended consequences' (Johnson, I. 2003: 2), which were not identified, measured and recognised by the ‘Enlightenment' or may be ‘Enlightenment did not want to recognise it. As ‘Enlightenment' was a men dominated movement. It may have contributed to prejudice and discriminate women by not including and involving them at the very early stage of the ‘Enlightenment' movements. And that could be the cause that women's voice for their rights was an echo in the vacuum and was not heard till lately. Therefore, social work has worked extensively for women's rights but there is still a lot of work that needs to be done. My suggestion is that the social work should identify oppression and discrimination and combat it at personal levels first and then at institutional levels. This action should not only be taken by the professionals but all the individuals should get involved in it. Otherwise, just like the ‘Enlightenment': left the women behind, the individuals will be imperceptible and power will shift to the professionals who will take over. If it will happen then it may take us back to the early ‘Enlightenment' age, where only the ‘Enlightenment' educated, had the power and voice.

Civil Rights essay Assignment 1 Question 1 Essay

In the following essay I will highlight how far the Civil Rights Movement between 1950 and 1969 improved the position of African Americans in relation to Education, their social, political and economical position, with particular emphasis to both the successes and failures of the Civil Rights Movement. During the 1950’s the National association for the advancement of coloured people (NAACP) and other civil rights pressure groups used the courts in an attempt to end racial discrimination. The NAACP appealed to the supreme court in 1952 in an attempt to rule that school segregation was unconstitutional, however they failed as the court ruled that separate schools were acceptable as long as they were ‘separate and equal’. It was relatively easy for the NAACP to show that separate schools were definitely not equal. As a result, the Supreme Court made a ruling in 1954 that separate schools were not equal and ruled that they were therefore unconstitutional. This ruling appeared to be a success for the civil rights movement and to a slight degree it was, because it was now unlawful for school pupils to be segregated, however states in the Deep South refused to accept the judgement of the Supreme Court. In September 1957 the Governor of Little Rock, Arkansas used military force to stop black students from attending the Local school. These events were shown around the world damaging the image of the United States as leaders of the ‘free world’. The media attention had a positive effect for the civil rights movement as it forced the President, Eisenhower to intervene by sending troops to Arkansas to ensure black children could attend the school. Although it was now illegal to segregate black and white students by 1963 only 10% of black students went to integrated schools. So although the civil rights movement did have some success in addressing inequality in education between 1950 and 1969 their success was very limited. Socially Black people were discriminated almost everywhere. They were treated as second class citizens, been prevented from mixing with white people on public transport, in restaurants and other social places. If they disobeyed they were arrested and fined. In 1952 segregation on inter state railways was declared unconstitutional by the Supreme Court. This was followed by a similar judgement in 1954 concerning inter state buses. However states in the south continued their own policy of segregation whereby white people sat at the front on public transport while black people sat at the back. One particularly humiliating rule was that if a bus was crowded blacks had to give up their seats for whites. On December 1st 1955 a black lady called Rosa Parks refused to give up her seat and was arrested, this act lead to black people boycotting buses until passengers were completely integrated. Despite been harassed and intimidated the boycott continued for thirteen months when due to loss of income the Montgomery bus company finally accepted integration. However this success was only limited and segregation still continued in some parts of the south. In 1961 the congress of racial equality began to organise ‘freedom rides’ black and white volunteers sat next to each other as they travelled through the deep South. The volunteers were beaten and assaulted. The freedom riders, like the conflict at Little Rock were successful, because they generated world publicity, to the racial discrimination suffered by blacks in America which in turn lead to change. The Civil Right Act passed in 1964 prohibited segregation in hotels, restaurants, shops, libraries, transport and places of recreation. In 1950 segregation was legal. Organisations such as the Ku Klux Klan, the White League and the Knights of the White Camelia existed with their main objective been to stop black people from voting this was in order to maintain ‘ white supremacy’ Successful black businessmen were attacked and any attempt to form black protection groups such as trade unions was quickly dealt with. In 1964 The Council of Federated Organizations launched a massive effort to register black voters. They began a march to Montgomery to support voting rights. The incident was dabbed ‘bloody Sunday’ by the media. The march was successful as it was considered the catalyst for pushing through the voting act five months later. Congress passed the voting right act of 1965 making it easier for southern blacks to register to vote. The right to vote established in 1965, gradually began to take effect. In 1963 there were less than 50 black elected officials in the South. By 1984 the number had grown to 3,498. In 1968 President Johnson signed the civil rights act of 1968 prohibiting discrimination in the sale, rental and financing of housing. Despite all this it was difficult to change attitude, white people continued to resist the new laws. Research carried out in 1960 showed that housing segregation was more common than it had been in 1950. In 1950 black wages were on average only 61% of those paid to whites. Low wages and unemployment forced many black people to live in poor housing and in run down areas. Citizen councils set up by the whites all over the deep South made it impossible for black people who advocated desegregation to find jobs, get credit or renew a mortgage, they could do this as they controlled the money and had the power to do so. The Civil Rights Act of 1964 prohibited discrimination in employment and was important in the struggle for black equality. However discrimination is difficult to prove and changing the minds of people who thought of the blacks as slaves and second class citizens was not easy. In 1964 more black people were unemployed than in1954 and those with jobs still received lower wages. In reality discrimination in employment continued. Despair led to violence between 1964 and 1968, riots took place in 215 different cities, resulting in death and serious injury to hundreds of people, as a direct result of the despair and hopelessness felt by the African Americans The Civil Rights Movement between 1950 and 1969 began a chain of events that were to cause positive changes in the way in which African Americans were treated. But the problems were immense and discrimination wide spread. The Civil Rights Movement lead to some success and improvement in the education, social, political and economic life of African Americans though this success was minimal even today inequality still exists to some extent. The main tactic of the Civil Rights Movement had been to use the Courts to end racial discrimination this was successful as it led to many changes in the law. However the changes in the law did not result in changing peoples deep seated racism views and believes.

Deadly Cartoons

Deadly Cartoons FREE SPEECH ZONES The recent #garlandshooting was allegedly provoked by controversial cartoons of Prophet Mohammed displayed in a community center in Texas, U.S. As shown here, these award-winning artistic expressions according to news report are religious sensitive and provoking materials that made some people in the Islamic world very angry. Similar to Charlie Hebdo magazine’s satirical cartoons of Prophet Mohammad that later led to the killing of 12 people in Paris early this year, these cartoons also received a deadly response. Clearly, our inherent freedom to voice or express one’s opinion has lethal consequences when abused or intended to ridicule a leader of a major religion. Academic institutions recognized the right to free speech but similar to artistic expression; it must be restricted to a safe level. The purpose of Free Speech Zones is to restrict student protest, activism, and free speech to certain places on campus to avoid disruption of classes and other educational activities. However, although the constitutionality of this content-neutral conduct restrictions rule is strongly criticized, it had reduced occurrence of derogatory comments that stigmatizes individual on the basis of race, ethnicity, religion, sex, and others. VIOLENT VIDEO GAMES AND SCHOOL VIOLENCE The content-based restriction is a law that restricts free speech on the basis of content, subject matter, or speaker’s viewpoint. For instance, a school may allow public speeches supportive of school-board policies but prohibit protester’s speech opposing critical school board policies as it such constitutes a viewpoint restriction. U.S. Courts according to study, normally allow schools to apply reasonable restrictions on oral, written, or symbolic expression such as banners promoting violence (read Fraternity Violence), use of illegal drugs, and others. Overall, schools can apply reasonable restriction on speech or expression that is likely to affect public safety. ARTISTIC CENSORSHIP Censuring work of art (see Art Essay) is made difficult by controversies associated with the term â€Å"objectionable content†. The appropriateness of artistic work, for instance, varies from person to person thus a student’s sculpture of a nude female torso that received an A+ from his art teacher may be displayed draped under a cloth if the old and conservative female school principal strongly objects to nudity. In the same manner, cartoons depicting and making fun of a highly respected religious leader are appropriate and display-worthy artistic expressions for some, may be so humiliating to others. In fact, these offensive works of art and creation of individuals enjoying the freedom of expression already frustrated millions of people and recently took a number of lives. SEXUAL CONTENT ON TV HAS A NEGATIVE IMPACT ON TEENAGERS It is, therefore, critical to apply content-based restrictions on similar artistic expressions to avoid further conflict and deadly responses from the affected side. Satirical artistic expressions undoubtedly constitute artist’s personal viewpoint, promote violence, jeopardize public safety, and therefore deserving of reasonable restrictions. Some major U.S. publications already imposed self-regulation and avoiding publishing of offending cartoons or provocative images. Along with news media’s total restriction on provoking cartoons, free speech zones and artistic censorship in educational institutions, there is a strong possibility that anger of tens of millions of Muslims caused by previously unrestricted satirical artistic expressions will be reduced to a level that a deadly response is no longer necessary.

Cost Sheet Analysis of Britania Essay Example

Cost Sheet Analysis of Britania Essay Example Cost Sheet Analysis of Britania Essay Cost Sheet Analysis of Britania Essay Affiliated to Guru Gobind Singh Indraprastha University, Delhi 2A amp; 2B, Madhuban Chowk, Outer Ring Road, Phase-1, Delhi-110085 Cost Sheet Analysis of Britannia Bread STUDENT s DECLARATION This is to certify that I have completed the Project titled COST SHEET ANALYSIS OF BRITANNIA BREAD under the guidance of Ms. NITIKA SHARMA in the partial fulfillment of the requirement for the award of the degree of Bachelor in Business Administration from Rukmini Devi Institute of Advanced Studies, New Delhi. This is an original work and I have not submitted it earlier elsewhere.Name of the Student – RINKI KHATRI Enrollment No. 03515901711 Class amp; Section- BBA – SEMESTER 3 CERTIFICATE OF GUIDE This is to certify that the project titled COST SHEET ANALYSIS OF BRITANNIA BREAD is an academic work done by RINKI KHATRI submitted in the partial fulfillment of the requirement for the award of the degree of Bachelors in Business Administration from Rukmini Devi Institute of Advanced Studies, New Delhi. under my guidance and direction. To the best of my knowledge and belief the data and information presented by him / her in the project has not been submitted earlier elsewhere.Name of the Faculty – NITIKA SHARMA Designation of the Faculty RDIAS ACKNOWLEDGEMENT I offer my sincere thanks and humble regards to Rukmini Devi Institute Of Advanced Studies, GGSIP University, New Delhi for imparting us very valuable professional training in MBA. I pay my gratitude and sincere regards to Ms. Nitika Sharma, my project Guide for giving me the cream of his knowledge. I am thankful to him as he has been a constant source of advice, motivation and inspiration. I am also thankful to him for giving his suggestions and encouragement throughout the project work.I take the opportunity to express my gratitude and thanks to our computer Lab staff and library staff for providing me opportunity to utilize their resources for the completion of the project. I am also thankful to my family and friends for constantly motivating me to complete the project and providing me an environment which enhanced my knowledge. Name of the Student – Rinki Khatri Enrollment No. 03515901711 Class amp; Sec – BBA-2-3 SEMESTER Executive Summary This project is an attempt to give knowledge about Cost Sheet Analysis of Britannia Bread. It aims to make its reader well versed with each and every aspects of Britannia Bread.It throws light on the following:- 1) In 1st chapter you will find the introduction of the project report and its objective. 2) In 2nd chapter you will find the introduction of Britannia Company, its history 3) In 3rd chapter, you will find the research methodology used in the project report. 4) In 4th chapter you will find how data is collected and its analysis. 5) In 5th chapter there are findings and conclusion about 5the project report. 6) In 6th chapter you will find some suggestions about the project. CONTENTS TOPIC PAGE NO Chapter I †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 8-34 Plan of the Study . 1Introduction to topic 1. 2 Objective of the study 1. 3 Literature review And/or Theoretical Background Chapter II†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 35-43 Company Profile / Industry profile or details Chapter III†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦44-49 Research Methodology 3. 1 Purpose of the study 3. 2 Research Objectives of the study 3. 3 Research Methodology of the study 3. 3. 1 Research Design 3. 3. 2 Data Collection 3. 3. 3Method of data collection 3. 3. 4Limitations Chapter IV†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦50-60 Data Analysis and Interpretation Chapter V†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 61-64 Findings amp; Conclusions Chapter VI†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦65-66Suggestion/ Recommendation BIBLIOGRAPHY†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 67 ANNEXURES†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 68-70 Chapter 1 Introduction MEANING OF COST COST’ repr esents a sacrifice of values, a foregoing or a release of something of value. It is the price of economic resources used as a result of producing or doing the thing costed. It is the amount of expenditure incurred on a given thing. Cost has been defined as the amount measured in money or cash expended or other party transferred, capital stock issued, services performed or a liability incurred in consideration of goods and serviced received or to be received.By cost, we mean the actual cost i. e. historical cost. ICWA (UK) defines cost as the amount of expenditure (actual or notional) incurred on, or attributable to a specified thing or activity. CLASSIFICATION OF COST Cost classification is the process of grouping costs according to their common features. Costs are to be classified in such a manner that they are identified with cost center or cost unit. ON THE BASIS OF BEHAVIOUR OF COST Behavior means change in cost due to change in output. On the basis of behavior cost is classified into the following categories: FIXED COSTIt is that portion of the total cost which remains constant irrespective of the output upto capacity limit. It is called as a period cost as it is concerned with period. It depends upon the passage of time. It is also referred to as non-variable cost or stand by cost, capacity cost or period cost. It tends to be unaffected by variations in output. These costs provide conditions for production rather than costs of production. They are created by contractual obligations and managerial decisions. Rent of premises, taxes and insurance, staff salaries constitute fixed cost. VARIABLE COST This cost varies according to the output.In other words, it is a cost which changes according to the changes in output. It tends to vary in direct proportion to output. If the output is decreased, variable cost also will decrease. It is concerned with output or product. Therefore, it is called as a product cost. If the output is doubled, variable cost will also be doubled. For example, direct material, direct labour, direct expenses and variable overheads. It is shown in the diagram below. SEMI-VARIABLE COST This is also referred to as semi-fixed or partly variable cost. It remains constant up to a certain level and registers change afterwards.These costs vary in some degree with volume but not in direct or same proportion. Such costs are fixed only in relation to specified constant conditions. For example, repairs and maintenance of machinery, telephone charges, supervision professional tax, etc. ON THE BASIS OF ELEMENTS OF COST Elements means nature of items. A cost is composed of three elements, material, labour and expenses. Each of these elements can be direct and indirect. DIRECT COST It is the cost which is directly chargeable to the product manufactured. It is easily identifiable. Direct cost consists of three elements which are as follows:DIRECT MATERIAL It is the cost of basic raw material used for manufacturing a product. It becomes a part of the product. No finished product can be manufactured without basic raw materials. It is easily identifiable and chargeable to the product. For example, leather in leatherwares, pulp in paper, steel in steel furniture, sugarcane for sugarcane etc. what is raw material for one manufacturer might be finished product for another. Direct material includes the following: 1. All materials specially purchased for production or the process. 2. All components purchased for production or the rocess. 3. Material transferred from one cost center to another or one process to another. 4. Primary packing materials, wrappings, cardboard boxes etc, necessary for preservation or protection of product. Some of the items like nails or thread in the store are a part of finished product. They are not treated as direct materials in view of negligible cost. DIRECT LABOUR OR DIRECT WAGES It is the amount paid to those workers who are engaged in the manufacturing line for conversion of raw materials into finished goods. The amount of wages can be easily identified and directly charged to the product.These workers directly handle raw materials, work in progress and finished goods on the production line. Wages paid to the workers operating lathes, drilling, cutting machines etc are direct wages. Direct wages are also as productive labour, process labour or prime cost labour. Direct wages include the payment made to the following group of workers: 1. Labour engaged on the capital production of the product. 2. Labour engaged in aiding the operations viz. Supervisor, Foreman, Shop clerks and Worker on internal transport. 3. Inspectors, Analysts needed for such production. DIRECT EXPENSES OR CHARGEABLE EXPENSESIt is the amount of expenses which is directly chargeable to the product manufactured or which may be allocated to product directly. It can be easily identified with the product. For example, hire charges of a special machine used for manufacturing a product, cost of designing the product, cost of patterns, architects fees/surveyors fees, or job cost of experimental work carried out especially for a job etc. Cost of special drawings, cost of special layout designs, patents, patterns, cost of models, surveyors fees, Excise duty, royalty on production, cost of rectifying defective work.Utility of such expenses is exhausted on completion of job. INDIRECT COST It is that portion of the total cost which cannot be identified and charged directly to the product. It has to be allocated and apportioned and absorbed over the units manufactured on a suitable basis. It consists of the following three elements: INDIRECT MATERIAL It is the cost of the material other than direct material which cannot be charged to the product directly. It cannot be treated as a part of the product. It is also known as expenses materials.It is the material which cannot be allocated to the product but which can be apportioned to the cost units. Examples are as follows: 1. Lubricants, cotton waste, oil, grease, stationery etc 2. Small tools for general use 3. Some minor items such as thread in dress making, cost of nails in shoemaking etc INDIRECT LABOUR It is the amount of wages paid to those workers who are not engaged on the manufacturing line, for example, wages of workers in administration department, watch n ward department, sales department, general supervision. INDIRECT EXPENSESIt is the amount of expenses which is not chargeable to the product directly. It is the cost of giving service to the production department. It includes factory expenses, administrative expenses, selling and distribution expenses etc. Overheads Or On Cost Or Burden Or Supplementary Cost Aggregate of indirect cost is referred to as overheads. It arises as a result of overall operation of a business. According to Weldon overheads mean, the cost of indirect material, indirect labour and such other expenses, including services as cannot conveniently be charged direct to specific cost units.It includes all manufacturing and nons of such costs are rent, rated and taxes of factory premises, salary of general manager, foreman, watchman, insurance, depreciation etc. These expenses incur according to the unit of time and not according to level of production. Hence sometimes it is called as periodic cost.For example such fixed cost is ascertained of a particular concern Rs. 12000 pm. The capacity of this concern is to produce 1000 units pm. If they produce 100 units or 500 units or 700 units or 100 units the fixed cost will remain constant at all these levels of output. This fixed cost remains fixed at all levels of output, but the cost per unit changes if there is a change in the level of output. VARIABLE COST It is the cost which tends to vary directly with the volume of output. If there is increase in output this cost increases and vice versa. The change in the variable cost takes place in the same direction in which the level of output changes.This cost consists of direct materials, direct wages, direct expenses and some part of indirect expenses which varied according to the level of output. Say for example if standard unit of final product requires the raw materials of Rs. 20 per unit the expenses on direct materials will change if level of output changes. However variable cost per unit will remain unchanged provided the price level d oes not change. SEMIs of such expenses are depreciation of plant and machinery, maintenance of factory building etc.These expenses will increase if factory is run from single shift to double or triple shifts. Depreciation and maintenance will increase but not in the same ratio, the output increases. Thus these expenses are neither fixed nor variable cent percent. Hence they are called as semi variable expenses. OBJECTIVES OF THE STUDY 1. This project was undertaken to have an insight into the cost structure of Britannia. 2. The objective of cost sheet analysis is to determine the cost and with this cost we can find profit margin for the Britannia. 3. To study how cost sheet analysis is helping the Britannia Company in controlling the cost. 4. To analyse the cost of advertisement done by Britannia Company through cost sheet analysis. 5.To study, how Britannia Company determine the cost of its product through cost sheet analysis. LITERATURE REVIEW The multi-billion food and beverage i ndustry comprises several markets including bakery products such as bread, biscuits etc. , milk and dairy products, beverages such as tea, coffee, juices, bottled water etc. , snack food, chocolates, etc. beverage, confectionery, processed foods and others. Indias Food and Beverage industry is valued at Rs. 3584 billion. India produces above 600 million tonnes of food products every year and is one of the major producers of food in the world. The food and beverage industry registered a growth rate of 8. 5% in 2005-06.With increase in disposable income of consumers, growing awareness among consumers about health products, rapid urbanization, and increasing popularity of convenience foods, food and beverage sector is expected to grow at a high rate. This sector holds a huge potential to grow because of the increase in advertisement spending, awareness campaign about products in urban as well as rural areas, and large scale transformation. The food and beverage industry is primarily dr iven by consumer health trends. Presently, the food and beverage industry is in a dynamic phase, marked by a high degree of competition. As product development within the food and beverage market moves towards a focus on health and nutrition, the growth and development of food manufacturers in the market depends on having prudent strategies in place, which can be applied globally.In effect, this has created a highly competitive market place, which fosters growth of participants with a clear vision of growing with their customers. The major players in the Food and Beverage Industry is: Heinz, Mars, Marico, Conagra, Pepsi, HLL, Pillsbury, Nestle, Amul, ITC, Dabur, Britannia, Cadbury, Smith Kline Beecham, The Surya Food and Agro Private Ltd. Bakery industry in India is probably the largest among the processed food industries, production of which has been increasing steadily in the country. Bakery products once considered as sick man’s diet have now become essential food items o f the vast majority of population. The two major bakery industries, viz. bread and biscuit account for about 82% of the total bakery products. The annual production of bakery products which includes bread, biscuits, pastries, cakes, buns, rusk, etc. , most of which are in the unorganized sector, is estimated to be in excess of 3 million tonnes. The production of bread and biscuits in the country both in the organized and unorganized sectors is estimated to be around 1. 5 million tonnes and 1. 1 million tonnes respectively. Of the total production of bread and biscuits, about 35% is produced in the organized sector and the remaining is manufactured in the unorganized sector. Indian Bakery sector is indicating significant growth both in terms of volumes and customer base.The sector, which is estimated at Rs 3,500 crore, is currently registering a 40% growth according to industry sources. The production of Bakery products has increased from 5. 19 lakh tonnes in 1975 to 18. 95 lakh tonn es in 1990 recording four-fold increase in 15 years. Some of the well-known and most frequented bakeries in the country are Sweet Chariot, Modern Bakery, Daily Bread in Bangalore, Monginis, Birdies, Croissants in the west, and in the north and eastern parts of the country, there are quite a few big players too. Bread is the cheapest and basic instant food available for consumption. Though bread is not a staple food in the country, its consumption has increased over the years.In India it is still a secondary staple food when compared to chapatti, puri or rice. The different types of bread available are White bread, Whole meal or whole wheat bread, mixed grain bread, Kibbled wheat and cracked wheat bread, Fibre-increased white breads, Rye bread Chapter 2 Company Profile INTRODUCTION TO BRITANNIA INDUSTRIES Britannia Industries Limited (BIL) is a major player in the Indian Foods market with leadership position in Bakery category. Its brand portfolio includes Tiger, Marie Gold, Good Day , 50:50 and Treat. The Company was born in 21st March of the year 1918 as a public limited company. The Companys plants are situated in Kolkata, Delhi, Chennai, Mumbai and Uttarakhand.In 1921, it became the first company east of the Suez Canal to use imported gas ovens. Britannias business was flourishing. But, more importantly, Britannia was acquiring a reputation for quality and value. As a result, during the tragic World War II, the Government reposed its trust in Britannia by contracting it to supply large quantities of service biscuits to the armed forces. A new factory was established in the year 1924 at Kasara Pier Road in Mumbai. In the same year, the Company became a subsidiary of Peek, Frean amp; Company Limited, U. K. , a leading biscuit manufacturing company, and further strengthened its position by expanding he factories at Calcutta and Mumbai. In 1952, the Kolkata factory was shifted from Dum Dum to spacious grounds at Taratola Road in the suburbs of Kolkata. During th e same year automatic plants were installed in Calcutta and later in 1954 the automatic plants were installed in Mumbai plant, also in the same year the development of high quality sliced and wrapped bread in India was initiated by the company and was first manufactured at Delhi and a new bread bakery was set up at Delhi in the year 1965. Britannia Biscuit Company takes over biscuit distribution from Parrys during the year 1975. In 1976, the company had introduced Britannia bread in Calcutta and Chennai.During the year 1978, the company made Public issue, in that Indian shareholding crossed 60%. The Company re-christened from Britannia Biscuit Company Limited to Britannia Industries Limited with effect from 3rd October of the year 1979. The Company had signed a 10-year technical collaboration agreement with Nebico Pvt Ltd. , Nepal during the year 1980 for the supply of know-how relating to manufacturing, packaging and marketing of biscuits and selection of plant and machinery. Durin g the year 1989, BILs Executive Office was relocated to Bangalore. During the year 1990, two new brands of biscuits, Elaichi Creamand and Petit Beurre were launched.Also, in the same year a new cashew badam variant of the brand Milk Bikis and brand extension of pure magic biscuit Vanilla cream were launched, Fruit bread was launched in Delhi. The Company launched two new speciality brands in the year 1991 viz. , Britannia milk bread and Britannia brown bread in Delhi and extended nationally its main brands Petit Beurre and Elaichi Cream. In 17th August of the year 1991, the Company handed over its Soya unit at Vidisha, MP to SM Dychem Ltd. BIL had celebrated its Platinum Jubilee in the year 1992. After a year in 1993, Wadia Group had acquired the stake in ABIL, UK and becomes an equal partner with Group Danone in BIL.The Company was in re birth phase during the year 1997, new corporate identity Eat Healthy, Think Better leads to new mission of Make every third Indian a Britannia con sumer and in the same year BIL entered into the dairy products market. In 1998, BIL had launched Half/Half, a soft cake filled with cream in two variants, chocolate-vanilla and vanilla-orange. The Company had rolled out its flavored milk brand Zip-Sip in tetrapaks in the year 1999. Zip-Sip had been launched in Mumbai and some markets in the South. Forbes Global Ranking was rated the company during the year 2000, Britannia among Top 300 small companies. In the same year, the company had launched Britannia Milkman Butter, a product under the Milkman brand.BIL made its fund in-principle agreement to acquire 49 per cent of Kwality Biscuits in the year 2001 through internal accruals. During the year 2002, the company had entered into a joint venture with the Fonterra Cooperative Group, New Zealands biggest company and one of the leading diary co-operative groups in the world and the Britannia New Zealand Foods Pvt. Ltd was born. Pure Magic, the companys product was winner of the Worldsta r, Asiastar and Indiastar award for packaging in the same year 2002. After a year, in 2003, BIL had launched Treat Duet, most successful of the year and Britannia Khao World Cup Jao rocks the consumer lives yet again.During the year 2004, Britannia accorded the status of being a Superbrand and the brand Good Day added a new variant Choconut in its range. Reviewed marketing alliance with the Kolkata-based Thacker Dairy Products Pvt Ltd. In the year 2005, Britannia New Zealand had launched health drink for adult. The new plant in Uttaranchal, commissioned during the year 2005, it was ahead of schedule. In the same year, launched yet another exciting snacking option the Britannia 50-50 Pepper Chakkar. BIL had forged a strategic alliance with CCD Daily Bread Pvt Ltd in the year 2006, a Bangalore based Company engaged in manufacturing and retailing of premium breads, cakes snacks and high end ready to eat foods.In the year 2007, Britannia industries formed a joint venture with the Khimji Ramdas Group and acquired a 70 percent beneficial stake in the Dubai-based Strategic Foods International Co. LLC and 65. 4% in the Oman-based Al Sallan Food Industries Co. SAOG. The company was rated as the No 1 Most Trusted Food Brand in a survey conducted by AC Nielsen ORGO-MARG and published in Economic Times in the year 2007. Britannia launched Iron fortified Tiger Banana biscuits, Good Day Classic Cookies, Low Fat Dahi and renovated MarieGold during the period of 2008. BIL was ranked 27th place in the list of Indias Fastest Growing Large Companies by Business Today, Special on June of the year 2008. The story of one of Ind

Preparing for a layoff 7 steps you need to take

Preparing for a layoff 7 steps you need to take Sometimes you see the warning signs coming- you got a bad performance review, or your coworkers are being laid off left and right. Whether it’s the business itself showing signs of budget cuts or just a gut feeling you have, if you’re worried that a layoff is coming your way, now is a smart time to get financially prepared for when you need a cushion to fall back on. 7 steps to preparing yourself for a job lossSpend time job-browsing each weekKnowing what companies are hiring and what opportunities are available now can help you later on down the road. It takes about three to six months to find a new job after a layoff, but if you start researching your next best job now, you can get closer to the three-month mark or even beat it.The better prepared you are for finding your next job, the better your financial situation will be. Keeping an eye out for openings of a company you’d love to work for will help you get in the right routine before the pressure is on. Eve n searching potential part-time opportunities to help keep you afloat as you find a full-time position could be an excellent option. And if your company has any networking events, take advantage! Get started on making a connection now so you don’t have to worry later.Budget nowFor some, it’s enough to make ends meet with steady employment. If you don’t like spreadsheets or math, or spending time on your budget, get over that quick. Being aware of how you spend your money can be eye-opening, and simple changes can help you stretch your dollars.  Analyzing your spending habits and challenging yourself to spend less- whether it’s eating out less or making your own coffee at home rather than buying on the way to work- can help you prepare for a job loss so you are aware of the amount you need to cover the essentials.Start an emergency fund (if you don’t already have one)Your finances should be more than a matter of simply paying your bills on time- u ltimately, you want to be able to save for the future. But not everyone is in that position yet. Even if you live paycheck to paycheck, try to pay into an emergency fund a little each week, like it’s a bill you owe to your future self. Future you, suddenly caught without a functioning hot water heater, will thank you.Get what benefits you can nowDoes your current job offer dental coverage? Go see the dentist now before you’re hit with a layoff. Same goes with your primary physician. Get a routine physical done before you potentially lose those benefits. Many jobs also offer career advancement opportunities, or other perks like a Health Savings Account or 401K matching. Figure out how you can get the most out of these opportunities now. If your company offers severance pay, calculate that into your budget to see if it will be enough to keep you afloat for several months.Build a new revenue streamAssess your skills, and explore opportunities for side gigs. Some ideas are freelancing, being an Uber driver, or bartending, but there are many ways to make extra cash each week beyond your current job- even if you simply want to sell stuff you no longer need on eBay. Finding small ways to earn extra cash will help you save more, and if you do get laid off, you will have another source of revenue to fall back on- and another opportunity to build upon.Target your debtBeing in debt means you’re paying more for something than you should because you’re paying interest over time. Many people have crushing student loan debt, credit card debt, or mortgage payments to make each month that can be hard to tackle when you’re laid off. There are temporary fixes, like deferments for student loans or transferring credit card debt to zero interest cards, but ultimately you need to make a plan to pay it off. Even consider looking at refinancing or discussing potential payment reduction plans with lenders- because the longer you delay actually paying, the more you end up owing over time.Research unemployment benefitsUnemployment benefits will differ by state and by job and can be difficult to navigate, especially while you feel the emotional and financial effects of job loss. Learning the rules a little before you’re hit with a layoff can help you prepare. Even simply figuring out what amount of money you’ll receive can help you target the budget you’ll need to stick to as you search for your next job opportunity.

E-Commerce. The Advantages of Global Education Essay

E-Commerce. The Advantages of Global Education - Essay Example The paper tells that global education is a perspective in education arising from the notion of the contemporary people’s interactions and lives in the ever escalating globalized world. As such, it assists greatly in providing learners with the competencies as well as the opportunities aimed at reflecting and sharing of an individual’s role and an individual’s point of view within the world. In the same point of view, the society is subjected to interconnection and to comprehend this, it is essential that a discussion to point out flaws in variables such as; common social relationships, which are in nature very complex, economic, ecological and political issues, be engaged towards deriving new acting as well as thinking ways. Mobile learning is a contemporary virtue university whose intentions are to offer courses in an eLearning setting to students across the world. Many of the eLearning courses are particularly offered making use of the web only but global educa tion is aimed at making easy access learning irrespective of the location. Global education has a marketing statement which imparts a message that not all can access a computer on a regular basis but presence of mobile phones plays a huge role thereby proving to be important. As such, Global education has an objective of offering eLearning courses that can be easily assessed through internet enabled mobile phones through bite size chunks and paid on the basis of, as you go. However, it should not be considered as an approach that every person should accept without being critical towards it. This is because; there exist tensions, dilemmas, different perceptions as well as doubts in the process of education usually evidenced in dealing with issues in regard to globalization (Schniederjans, & Cao, 2002). Thesis Statement In the light of the contemporary as well as the expected changes in mobile phones, this paper will provide a report on the global education feasibility in implementati on of this ideology. Strengths and challenges of the proposed idea The strength on eLearning using a mobile phone usually lies in the aspect of the communication approach rather than an approach pertaining to contents (Ryu, & Parsons, 2008). As such, the statement is not intended to cause confusion, as it is not supposed to imply that mobile learning cannot have an approach to contents. Technologies within the mobile industry will at the moment as well as in the future tend to be made use of with a content approach but it must be pinpointed out that, mobile learning real advantages lie in the domain of communication (Shah, & Clarke, 2009). As compared to computers, mobile phones are cheaper and very easy to maintain. Due to the current wave of superiority battle among the mobile companies, more and more hi-tech devices are being made and brought into the market at fair prices such that, any person with the money and has the willingness to buy, can afford. As such, this will make the idea of eLearning using mobile phones more easily as it is through the phone that one can sign up or register for a course in any online college which has been accredited and access the learning materials available in those accredited schools (Tsang, Simon, & Victor, 2010) . Learning materials access is made easy by the fact that one can download various files such as pdfs and Microsoft word documents or even reading those documents while still in an online mode (Fred, & North central University, 2008). Again, mobile phones are easy to maintain in the notion of service charges. Using the mobile internet is cheap as it is uses compressed form of browsers. In respect to the access of internet using a computer, it requires one to sacrifice huge amounts of money to set up a continuous source of internet as well as maintaining that internet flow (Quinn, 2011(a). Still, it is an ideal thing that mobile phone

Diversity Management, a New Organizational Paradigm for Equality Essay - 2

Diversity Management, a New Organizational Paradigm for Equality Policy-Making - Essay Example The researcher states that the different diversity can be categorized into two, the social allied and the individual allied. In the social diversity, it is further subdivided into what is referred to as the six strands of diversity, which includes; ethnicity, disability, sexual orientation, gender, age, and religion. In the individual differences, they can be classified into the following castes; personality, lifestyle, appearance, work style and education. The equal opportunity tends to downplay the aspect of discrimination based on the diversity factor. It is hinged on the emphasis of equal treatment of the individuals regardless of their social groups. The equal opportunity aspect is anti-discrimination program intended to provide relative social justice in the process of individual selection. Most of the human resource managers in the organization today appreciates the need to embrace diversity in the human resource and they have realized that if taken positively, the diversity a spect can make an organization realize its goals in the most efficient and predictable way. The tolerance for counterparts in the workplace is highly encouraged and any discrimination unfairly advanced to anybody be it on a social or individual level is taken seriously sometimes to the legal redress. The realization of the dangers of discrimination based on diversity led to the consideration of what is referred to as Equal Opportunity. In the equal opportunity aspect, politics have gotten into it and there are several schools of thoughts, other arguing that it is like a basket of fruits -this it to mean that even though there are equal treatment and opportunity for all, individual differences can still be recognized and be used in their reference. The other school of thought is that equal opportunity is like a melting pot, it assumes that under equal opportunity there is no recognizable difference among those to be considered.

The Cost of War Essay Example | Topics and Well Written Essays - 500 words

The Cost of War - Essay Example As an economic student, the cost of war does not end in the battlefield but it also affects those who are not involved with the war. The question here is the cost of war and who bear the cost. Is it America, the jihadists or the world? This perspective will enable you to explore the issue from an economist point of view. Global economy is indicated by various parameters. Such parameters are the only tool that we can use to determine the cost of war. Jim: I think Sam is heading in the right direction since the issue of cost of war should be linked with the question of who bears the cost. It is unfortunate that since the end of World War II, most wars have been between America and the so called the Arab world. The Asian continent or the Arab world plays a big role in the world’s economy. Nearly 50% of the global oil comes from the Arabian countries particularly Iran, Iraq, Kuwait and Saudi Arabia that. These countries have either been involved or affected by the war. This proves why global oil prices escalate whenever there is a conflict involving the Arab world and the Western League. Inflated oil prices increases the cost of production since oil is used in various stages of production such as manufacturing and transportation. High oil prices are reflected in consumer products as increase in retail prices. I consider this to be the actual cost of war† Peter: â€Å"your argument is correct however, you are more biased to answering the question of who bear the cost of war instead of the cost of war. Wars happen in reality and therefore analysis needs a realistic focus. The cost of war is the immediate impacts of war that changes the financial status of the parties involved in war. In this case the cost of war will be evaluated from the cost of damages resulting from a conflict and the cost of maintaining combatants in the battlefield or maintaining a frontline†. Simon: â€Å"I think the issue is

Impact of Evangelism on the U.S. Politics Research Paper

Impact of Evangelism on the U.S. Politics - Research Paper Example The relationship between the church and the state has always been a tumultuous one and this relationship was carried on into the New World. Whilst evangelism is concerned with spreading the â€Å"good news† and proper ideals congruent to the Christian religion, its influence to American politics has been a positive one in which religion has long defended the values and norms of American democracy. Evangelism is a term mainly used by Protestants. Since Protestantism reigned at America’s founding, its impact on the politics of the nation is immense. When America was still young, Presbyterians, New England Congregationalist and Anglicans held a predominant position in the young’s country religion, social and political affairs. However, over time, the Methodist Episcopal Church grew at a very fast rate introducing new ideas and new methods in spreading the gospel. Methodism in the country embraced competition, pluralism and marketing of religion in every sphere of li fe (Cromartie 4). Evangelism was adopted by Methodist and soon different religions adopted this mode of preaching in order to survive in the new competitive religious environment. American Culture-Secular and religious Ever since the English settlement, Americans have always considered themselves as part of the great stream of salvation (Lambert 17). In the New World, the settlers were totally engrossed in their mission to complete the protestant reformation. The early experiences and victories of European settlers in America extended and strengthened the idea of Americans as God’s chosen people. The Protestants who settled in British North America were very diverse. People all over Europe sailed to America to escape the Catholic persecution in the 17th century. Dissenters from England, Lutherans and Calvinist from the Rhineland and Switzerland, Quakers and Anabaptists from different corners of Eastern Europe all flooded America for a better future (Lambert 18). North America turned to become a home and a refuge for individuals who covered the full spectrum of Protestantism. When the Puritans arrived, the new world was not only a refuge where they could practice their religion freely, they also considered in the Promised Land in which they could build a new covenant undisturbed by the corruption in the old world (Fowler 3). They named their mission â€Å"an errand in the wilderness† and considered it as divined by God. Americans have long carried out the puritan legacies by performing special missions and destinies. When the protestants arrived in the country, they embarked on setting up a different system of government and religion than that they had lived through. Due to previous dealings with the Roman Catholic Church, the new settlers craved religious freedom and a differentiation between church and state (Lambert 21). The Declaration of Independence in 1776 drafted by Thomas Jefferson was highly influenced by both the Protestant religion and from the Enlightenment (Lambert 23). Jefferson proclaimed that the country was forged by free individuals who were possessed several rights conferred to them by the creator. By acknowledging this, America foundation was thus based on religious freedom and politics in the country would be thus closely interlinked with religion. Although religion was quite important to the country, several important issues were raised by the evangelical movement. The first issue was the role that religion should play within American public

Author Study Essay Example | Topics and Well Written Essays - 1500 words - 1

Author Study - Essay Example That’s what it does best. I write for the emotional experience of it, for me as the writer and for the reader† (Toffoli, 2010). It’s a well-known fact that Udall’s works are greatly influenced by R.Bass, B.Hannah and M.Twain, which is to say, by representatives of both Eastern and Western schools of writing. It has already been a tradition that Udall is frequently compared to John Winslow Irwing for the reason of some curious common writing peculiarities. That is exactly the fact which contributes to the striking singularity of his works. Udall’s last world-renowned novel â€Å"The Lonely Polygamist† is beyond no doubt a completely unorthodox one. He tells us a story that is constantly unsettling our expectations, heightening both emotions, having the sour and the sweet simultaneously, being written in extremely unconventional naturalistic style, a truly fascinating and thrilling formula. Another rate unorthodox method Udall tends to use is animal reflection. In all he writes, Udall tends to use animals in some way or another. This is how animals appear in Udall’s works; there may be a protagonist with a pet vulture, for instance. This might appear either in symbolic way, or, typical of Udall’ style, in a funny one. Udall just tends not to look at animals in the same way the reader looks at humans. â€Å"They can accept and absorb our hopes and fears in a way that humans cant† (Owens, 2010). As known, Brady Udall attended the Iowa Writers Workshop at the University of Iowa. He spent two years there before writing his very first collection of short stories. Udall himself thinks that only two conditions must be provided in order for anyone to become a good writer: the time and the means to write. Interesting to admit: while talking about advices for aspiring writers he notes â€Å"Don’t worry what your mother, your classmate, your neighbor, your spouse, or anyone else thinks about what you write†, which sounds rather funny compared to what he

Internship paper in Tadwul stcks exchamge market Research

Internship in Tadwul stcks exchamge market - Research Paper Example hat life is really like within the stock exchange, and the possible career options that are available should one choose to continue on their current path. Typically, students are paired with other working professionals within the organisation that help mentor and guide, as well as teach some of the inner-workings of the exchange itself. It is certainly designed to be an enriching part of the student career, and one which serves to further encapsulate the theoretical knowledge that has already been covered in a classroom setting. Currently, the Tadawul Stock Exchange is the only stock exchange operating in the Kingdom of Saudi Arabia. The Capital Market Authority of the country is responsibility for supervising all trading and investment activities associated with the Stock Exchange itself. The highest points achieved by the Tadawul All-Share Index was 20,634.86 reached back in February in 2006. As of the current moment, the Tadawul exchange publicly trades 156 companies from 11am to 3:30pm according the Islamic work week of Sunday to Thursday. The public trading of companies on the Saudi Stock Exchange actually began in the early 1980s, but Tadawul officially began trading on January 26, 1994 and has grown at a fairly steady rate during that entire time. The exchange itself was previously regulated by a Committee of Ministers within the country that was made up of the Ministry of Finance and National Economy, the Ministry of Commerce and Industry, and the Saudi Arabian Monetary Agency (SAMA). The Saudi Arab ian Monetary Agency was actually the group within the government that was tasked with the responsibility of regulating and monitoring various market activities associated with the public trading of companies until the actual CMA was formally created and implemented back in July 2003 (Almahmoud 2014). This was made possible under the prevailing Capital Market Law at that time, and it was also during this period that the CMA officially became the

Author Study Essay Example | Topics and Well Written Essays - 1500 words - 1

Author Study - Essay Example That’s what it does best. I write for the emotional experience of it, for me as the writer and for the reader† (Toffoli, 2010). It’s a well-known fact that Udall’s works are greatly influenced by R.Bass, B.Hannah and M.Twain, which is to say, by representatives of both Eastern and Western schools of writing. It has already been a tradition that Udall is frequently compared to John Winslow Irwing for the reason of some curious common writing peculiarities. That is exactly the fact which contributes to the striking singularity of his works. Udall’s last world-renowned novel â€Å"The Lonely Polygamist† is beyond no doubt a completely unorthodox one. He tells us a story that is constantly unsettling our expectations, heightening both emotions, having the sour and the sweet simultaneously, being written in extremely unconventional naturalistic style, a truly fascinating and thrilling formula. Another rate unorthodox method Udall tends to use is animal reflection. In all he writes, Udall tends to use animals in some way or another. This is how animals appear in Udall’s works; there may be a protagonist with a pet vulture, for instance. This might appear either in symbolic way, or, typical of Udall’ style, in a funny one. Udall just tends not to look at animals in the same way the reader looks at humans. â€Å"They can accept and absorb our hopes and fears in a way that humans cant† (Owens, 2010). As known, Brady Udall attended the Iowa Writers Workshop at the University of Iowa. He spent two years there before writing his very first collection of short stories. Udall himself thinks that only two conditions must be provided in order for anyone to become a good writer: the time and the means to write. Interesting to admit: while talking about advices for aspiring writers he notes â€Å"Don’t worry what your mother, your classmate, your neighbor, your spouse, or anyone else thinks about what you write†, which sounds rather funny compared to what he

Internet Marketing Essay Example | Topics and Well Written Essays - 4250 words

Internet Marketing - Essay Example The article will lay emphasis on transactional e-commerce sites on which subscribers use to embed their products as a marketing strategy. In addition, the article will analyze various models on which web hosts make earning from sellers and other subscribers. Marketing is an organizational function that involves the process of creating, communicating, and delivering utility to consumers. In addition, it entails the function of managing customer relationships in ways that is of benefit to the organization. (Reid & Bojanic,1996, p.8). This means that Marketing is defined as the process of communication that occurs between sellers or institutions and customers about the value of some product or service with purpose of selling this product or service. A long of the years the marketing methods has changed and improved and actually Internet Marketing and Electronic Marketing are ones of the methods more used by sellers to interact with their customers or potential customers. Internet Marketing involves the strategies used by a company to market its product or service online and this marketing strategies include search engine optimization and search engine submission, customers’ needs and wants, copywriting that encourages site visitors to buy these products, website design strategies, online promotions/ offers, reciprocal linking that allows customers contact sellers, and email marketing to attract customers for a specific business. Internet marketing allows a business without be influenced by the time, is not necessary worry about store opening hours or employees overtimes payments and became more comfortable for customers because they can access your products at any time and place orders when it is convenient for them. Marketing products on the Internet also costs less than marketing them in a physical retail outlet or store, where usually involves costs of property rental and maintenance and bring

How to Write Radio Drama Essay Example for Free

How to Write Radio Drama Essay Here are some horrible truths: Most radio drama is very badly written. Radio drama is an endangered species. It has never taken a hold of mainstream programming on commercial radio in the UK. It used to be the mainstream in the States and Australia but lost out to TV in the middle to late fifties. It is under threat within public radio services including the BBC because of the pressure of monetarist ideology and the fact that authors and radio drama directors have been too complacent. IRDP is a significant oasis and continues to support the principle of the original play. Ground rules The Beginning The beginning is everything. If this part of it does not work you are up shit creek without a paddle. Your listeners will desert you. You have failed. You do not exist as a dramatist. Booo! The Moment of Arrival This is how you drop your listeners into the story. Dont give them a warm bed with comfortable pillows and a hot water bottle. The background and sub-text of previous histories is better explored through revelation in dramatic action. So parachute your listener into a top dramatic moment. Not the climax. That would be premature. Find the MOMENT to join the story. Avoid the slow snails explicatory route. Kick em into a high energy trip and whoosh them through the rapids. Structure Set upstruggleresolution. You can reverse this if the set-up is more dramatic and explosive than the resolution. Regard your play as a series of phases The Plot This is the story with lots of twists and turns. The more the merrier. Most listeners like good exciting plots. Without a good plot youre eating a souffle that has gone flat. You need plot, more plot and more plot. Run at least two story lines. Two sub plots would be interesting. Keep the plots linked logically within the same play. The best system is a major and a  minor storyline linked to one another. Get them to come together at the end. Surprise People are hungry for entertainment. If they wanted boredom they would be filling out their tax returns instead of listening to your radio play. Make people afraid, but also excited. Character Your main character must have the sympathy of the audience. Your audience has to identify with your main character. If this does not happen you have created a failure. Booo! Conflict Drama = conflict = audience. There has to be an emotional, financial, human, moral, physical struggle so your listeners can laugh or cry. Yes, you want your listeners to laugh or cry or laugh and cry. If you dont, give up. Polarities or Extremes The art of story telling is exploring the extreme limits of our psychological or physical existence. To pitch one polarity against another. The Climax I apologize for the sexual metaphor. But there is something in this. The better sex has foreplay, development, sustained excitement, surprise and affection, nay love followed by an explosion of ecstasy. Good radio drama is not all that different. If you dont use it, you lose it. Dialogue This is how we engage dramatically with the world. Characters inform, argue, amuse, outrage, argue through the ebb and flow of dialogue. When we do we talk and that is how great radio plays are made..by talking in dramatic dialogue. Atmosphere / Ambience This sets the emotional spirit of the play. It determines whether your  listeners believe in the world that you have created. Worlds are not created by dramatic dialogue alone. There is attitude and atmosphere. This is determined by detail and relevant detail. It could be in a sound effect. It could be in the writing. It could be in the music. It could be in everything. But the result is that the fifth dimension of radio writing the imagination of the listener is stimulated to become a picture palace of the mind. Emotion Got to be there. You have to generate an emotional response from the audience.preferably to the main character.also not so strongly in relation to the other characters. Emotion = love, hate, admiration. Never mind about the type of emotion..concentrate on whether it is there or not. Emotional connection between the writing and the listener = good radio drama. Balance Character and Plot You have to have both. You cannot trade. One can predominate over the other. Where they are balanced equally.it can only work if characterisation relates to plot development. If your main plot is character intensive, make sure that your minor plot is plot intensive. Purpose Crooks golden rule is that every word, every line, every scene must serve a dramatic purpose in terms of characterisation and plot development. Drop anything that does not have a dramatic purpose. Tension and Humour To stop the listener dropping off or switching off, maintain the tension always and throw in the humour. Tension, humour, tension, humour, tension humourlike the foxtrot..Make the emotional rhythm of the play dance on the listeners heart and mind. Charm and alarm, charm and alarm. But theyve got to be linked. Your character uses humour to react to the tension in the scene or play. Keep one character who uses humour to deal with difficult situations. Make sure the humour is verbal. Slapstick belongs to a different  type of play or entertainment. Make sure you do not have characters taking it in turns to be funny. This is not stand up comedy or sitcom. Make sure that the character who uses humour has a consistent sense of humour. Get your listener inside the world of your play. How? a. Sympathy or empathy with the main character. b. A bloody good set up. c. A big, nasty antagonist or villain. d. Great PlotGreat Story.twists and turns. e. Crisis at the beginning is dramatic and a great start. f. Emotional intensity. Hit some high points. g. Escalating conflict so the structure climbs with tension and humour. h. Strike the colours with detail so theres an atmosphere, moodambience. I. Modulate charm with alarmhumour with tensiontension with humourfunny policeman nasty policeman. j. Surprise, surprisethats what you do to the listener, through the plot. The principle of developing scenes 1.Introduction. 2.Character onegoal and objective. 3.Character twogoal and objective. 4.Purpose of scene in overall plot. 5.One of the characters achieves a goal. 6.Link to the next scene by introducing or pointing to location of next scene or presence of character in next scene. Question marks in the mind of the listener. Always keep one, better two or three The Principle of Character 1.Believable and recognisable. 2.Purpose within the plot. 3.Characters have to have function. Character has to be consistent with function. 4.Characters have to be intentional. 5.Start with a stereotype to ensure rapid recognition, then twist the stereotype. Challenge the homily that there is nothing new under the sun by making it new under the moon. 6.Give each character a dominant physical or behavioural characteristic. Make the dominant characteristic purposeful. Make it extreme. 7.Your main character must be active. 8.Active character / urgent plot. The characters energy has to fight the urgency of the plot and the urgency of the plot makes the character more energetic. The principle of Hero / Heroine 1.Listeners look up to main characters, want to admire them because we all want heroes and heroines in our lives. Lifes eternal fantasy that transcendent people and transcendent moments conquer adversity. 2.If you are very clever you can transfer the hero from the obvious to the humble and make great the inferior or character who has greater potential for human dignity. 3.Charisma. Characters need intensity and conviction. They may not be perfect but they are attractive. You cannot identify with people who are unlike ourselvestoo perfect, no beliefstake themselves too seriouslylack a sense of humour.. 4.Give your characters private moments when they drop their guards and allow us into their minds and hearts. Make the listener privileged. Use this moment for revelation. 5.The main character has to change and has to be changed by the plot. 6.You must have a main character and secondary characters. Your main character changes. Your secondary characters are probably more singular in their characteristics. Your secondary characters are already committed. Your main character is still weighing up the options. 7.You must have characters who are extreme in relation to each othercharacters that are different make drama. Where are we now? Well, we should be here. a. The main character is in the middle of the story. b. Youve used dominant characteristics. c. The listener likes the main character. d. The listener cares what happens to the main character. e. The listener hates the antagonist. f. The main character is developing. Principles of Dialogue a. Dialogue must be a response to a situation, plot or action. b. Dialogue must be a response to each character in the scene. c. Dialogue must be comic relief. d. Dialogue must connect to the next scene. e. Avoid reflective, passive and neutral. Go for active, and direct and emotional. f. Dialogue must be believable by being specificby being specific to the characters background and emotional state. g. If dialogue is reacting to action or situation then it must be dramatic and poised on polarities. The goals of the characters in each scene should be different. h. Dialogue should be continuous. Tipcharacters often take a tag by repeating the last word spoken by the first character. i. Dialogue must relate to function. j. You can mix direct with indirect between two characters because they have different goals. k. Humorous dialogue is not a character telling a joke but a line or lines responding to the dramatic situation. l. Heightened dialogue vs naturalistic dialogue. Heightened language is the language of the theatrehigh octane communicationpoetic, philosophicalcharged..the expression of the playwrightIt serves not only the development of the plot and character, but it also presents the view of the writer. Works well in radio. But there is now a tendency for more naturalism. Radio producers like to go out on location and explore realism. In these situations you must stick to natural dialogue. Principles peculiar to Radio 1.The inner existence. 2.The tension and conflict between the interior and exterior. 3.More psychological. 4.Easier to explore the real and the surreal and to delineate the line between the two. 5.Have to work in the fifth dimensionthe energy of the listeners imaginative participation. 6.The interior existence offers exploration of personal thoughts, fantasies, emotions and conflicts. 7.All  levels of external conflict can be explored. 8.The precipitating event through plot has to threaten the inner life of the main character. This is the kick-off in radio drama. 9.The end or resolution in radio drama is more deeply rooted in the emotional equilibrium and insight of the main character. Changes are internal as well as external. 10.Time transposition and translocation are faster and more rapid and more complicated. Flashbacksflashforwards different ages. 11.Radio requires less rather than more characters. Characterisation needs to be strong and fascinating. 12.Maintain the focus of the main character and plot. 13.Economy of words underlines subtextual surprise and engagement with the listeners imagination. 14.Wit is vital because language is so importantcleverness with wordsenergy with words..humour with wordsWit is advanced by surprising the listenerbeing aggressive with the listener..being fast, short and clever with the listener. 15.Irony is pathos and bathos. Its conflict between the inner life and outer action. Other radio drama producers in the world Norway: NRK kulturkanalen, P2 RODD- 0340, Oslo, Norway. Swedish Radio, SR S-105 10 Stockholm, Sweden. YLE Finnish Broadcasting Company Radio, PO Box 79 FIN-00024 Yleisrdio, Finland. HR, Hessischer Rundfunk Bertramstrasse 8, 60320 Frankfurt am Main, Germany. DR Danmarks Radio, Radio Drama Department, Ewaldsgade 3-9, DK 2200, Copenhagen N Denmark. ABC Australia, ABC Ultimo Centre, Level 5, 700 Harris Street, Ultimo NSW 2007. CBC-SRC, Radio Drama Department, Box 500, Station A, Toronto, Ontario, Canada MSW 1E6 SDR Suddeutscher Rundfunk, Neckarstrasse 230, 70190, Stuttgart, Germany. Radio Television Hong Kong, Broadcasting House, m 30 Broadcast Drive, Kowloon, Hong Kong, China. Other radio drama producers, SABC, South Africa, Los Angeles Theatre Works, LA, California, Public Radio, New Zealand.

Auditing Regulations in the UK

Auditing Regulations in the UK Introduction Following the financial disasters that led to the collapse of corporations such as Enron and WorldCom, international and national regulators sought to strengthen legislation relating to the internal and external auditing of corporations. This resulted in the introduction of a number of international and national Acts and enforceable codes, commencing with the Sarbanes-Oxley Act 2002[1] in the US (www.sarbanes-Oxley .com). In the UK the government introduced the Combined Code (FSA 2006) in 2003, which has subsequently been revised and strengthened, and revised the Companies Act (2006). These became the foundation for corporate governance and appropriate auditing procedures. This paper seeks to evaluate the effectiveness of this regulatory framework in creating an auditing environment that will prevent a repeat of the disasters that led to their introduction. This will follow a brief overview of the auditing processes is provided initially. The Audit Process There have been several definitions of the term audit; perhaps the most succinct of which is that based upon the American Accounting Association’s, which states that: â€Å"Auditing is a systematic process of objectively gathering and evaluating evidence relating to assertions about economic actions and events in which the individual or organisation making the assertion has been engaged, to ascertain the degree of correspondence between those assertions and established criteria, and communicating the results to users of the reports in which the assertions are made.† Porter et al (2003, p.3). In other words, the task of an auditor is, through the use of a structured programme, to gather evidence relating to the financial statements made by a corporation, evaluate the accuracy of the statements made in the light of this evidence and also to ensure that any opinions and reports presented are in accordance with the prevailing rules, regulations and criteria. They then have to present a certified unbiased view of their findings from the audit to external stakeholders, such as the shareholders and government authorities (See figure 1). There are several types of audits conducted throughout an organisation. However, this paper concentrates upon the external and internal audit. A licensed and qualified firm of auditors, whose independence from the organisation must comply with the definitions set out the combined code and accompanying guidance notes, carries out an external audit. The essential purpose of the internal audit is, in the words of the Institute of Internal Auditors (Spencer-Pickett 2003, p.2), intended to â€Å"improve the effectiveness of risk management, control and corporate governance processes.† Whilst the intention of this process, as with external auditing, is to provide and independent assurance on these processes and controls, the internal audit personnel are employed directly by the corporation. Current regulations The auditing process relates to most corporations (Gray and Stuart (2004), but this paper concentrates upon the Public Limited Company. In respect of financial reporting within the UK, commercial organisations are governed by the rules of the Combined Code (2006) and the international reporting standards set by the IFA[2], as explained within their handbook (2006). Combined Code The combined code concentrates upon five areas of the corporation’s activity and internal structure. These include: Directors – which include advice on suitability, proportion of executive to non-exec directors on the board and their roles and independence. It also defines a clear distinction of duties between CEO and Chairman. Remuneration This relates formula for the make-up and levels of director’s pay, together with the inclusion of an independent remuneration committee. Accountability and audit –Requires the board, through an independent audit committee, to maintain an adequate system of internal control that should be audited, the selection and independence of external auditors and outlines the process of accountability of the organisation to the various stakeholders. Relations with shareholders – Outlines the responsibility of the board to its shareholders and the reverse. This section of the code also sets out the requirements of the board to include the shareholders rights within their voting and operating procedures. Institutional shareholders – Section E of the code concentrates specifically upon the relationship that exists between the board and its institutional shareholders and outlines the dialogue that should occur between the two stakeholders of the business. IFRS Perhaps most important aspect of the financial reporting and auditing process is contained within the FRS[3] and SSAP[4] (ASB 2007) regulations, the former of which are based upon the international standards, which have been subjected to a series of amendments in recent years. Main Objective The Main IFRS objective is to promote a universal financial reporting standard, with the intention of providing an equality of financial information that can improve comparison and reliability of content on a global basis. In addition, the standards set out to increase the trust and reliance on financial reporting system, thus reducing the likelihood and potential risk of financial disasters such as Enron. Other objectives The objective of IAS 1:7 is directly related to the provision of financial information to be used for investment or other economic reasons, such as acquisitions. As such it concentrates upon the reliability of the accounting and reporting standards for the Balance Sheet and Cash Flow statements. Therefore, it focuses on a fair representation, attracting significant importance to the â€Å"fair value† of assets, liabilities and equity, allowing interested parties to ascertain the current real market value, thus making â€Å"historical cost accounting† redundant. Company officers have to prepare and sign compliance statements in terms of the veracity of the information and internal controls operated by the corporation and there must be a separate external audit certificate. The IFRS measurements are applied to each of the standards, although there is intent to introduce measurement as a separate application[5]. However, at present IFRS 2, relating to share based performance has specific measurement guidelines, as does the IFRS relating to the treatment of fixed assets, Here the initial measurement is the acquisition paid, but in later reports these values must reflect a fair current market value, unless there is a reason for this not being possible. In general, the measurements require a â€Å"current fair value† model to be used The presentation of financial statements and disclosures is also addressed For example, the Balance Sheet must contain at least sixteen lines (IAS1.68), which include tangible and intangible assets, current and future liabilities and a breakdown of the equity structure. IAS 1.81 provides the requirements for the income statement including revenue, costs, profit or loss and its distribution. As shown within the list of standards prepared by Deloitte (2005), in addition to the above there is a range of other requirements, including risk assessment corporate governance regulation compliance. If any disclosure cannot be made a certified statement has to be prepared by management and included within the financial reports giving the reasons for this omission. The major task for external auditors is to certify the accuracy and compliance of the statements, and the effectiveness of internal controls ensure efficient business management and a secure level of protection for investors and shareholders exists. Where risks exist, this must be identified with recommendation for actions. Concerns In spite of the regulations and codes, there are still concerns being expressed by investors and shareholders. These generally fall within three categories. Auditor competence and independence A recent survey shows shareholders are concerned about the external auditors. This focuses on their independence, experience and suitability and compliance with procedures. Independence of internal controls Similar concerns are being expressed regarding the internal controls and auditing process. Shareholders are not convinced that the level of effectiveness in identifying fraud and risk is effective or transparent enough and are thus seeking an expansion of financial reporting statements (John Lorinc 2002). Shareholder concerns are supported by research at the university of Auckland (Cheung and Hay 2004), which particularly showed auditor independence to be a major concern to investors. Fair value The concept of â€Å"fair value† is another issue causing disquiet. To date, the IFRS do not have a single definition for the term. Therefore it becomes subject to independent expertise and opinion. However, the fact that such opinions can vary significantly means that the level of reliance on â€Å"fair value† is considerably reduced. Conclusion As can be seen from this evaluate, whilst the IFRS’s go a long way towards addressing the issues surrounding the accuracy, reliability and honesty of financial reporting, the issues of â€Å"fair value† and auditors independence are still a major concern in the minds of investors. This is supported by events such as the near collapse of Northern Rock PLC in the last quarter of 2007, which shows that that there are still inadequacies within the reporting standards that need to be addressed. In this case there are questions to be asked about the interpretation of â€Å"fair value† and the internal controls. By inference, this must also raise the issue of auditor suitability. References ASB (2007). Accounting Standards and Practice. Retrieved 30 November 2007 from http://www.frc.org.uk/asb/technical/standards/accounting.cfm Cheung, Jeff and Hay, David. (2004) Auditor Independence: The Voice of Shareholders. Business Review. Volume 6, issue 2. University of Aukland. Copnell, Timothy (Director) (2006). Shareholders’ Questions 2006. Audit Committee Institute KPMG LLP. UK Deloitte (2005). IFRS 7: A disclosure checklist. Retrieved 28 April 2007 from http://www.iasplus.com/fs/0510ifrs7checklist.pdf FRC (2005). Guidance on Audit Committees (The Smith Guidance). Financial Reporting Council. London, UK. Gray, Iain and Manson, Stuart (2004). The Audit Process: Principles, Practice and Cases. Third edition. Thomson Learning. Handbook of International Auditing, Assurance, and Ethics Pronouncements. (2006). International Federation of Accountants. New York. KMPG (2005). KMPG International Survey of Corporate Responsibility Reporting 2005. Retrieved 29 June 2007 from http://www.eldis.org/go/display/?id=19513type=Document Lorinc. John (2002). After Enron. CA Magazine. Canada. December 2002. Porter, Brenda., Simon, Jon and Hatherly, David (2003). Principles of External Auditing. John Wiley and Sons Ltd. Chichester, UK. Sarbanes-Oxley (2002). Retrieved 29 November 2007 from www.sarbanes-Oxley.com Spencer-Pickett, K.H (2003). The Internal Auditing Handbook. John Wiley Sons Inc. New Jersey, US. The Committee on Corporate Governance (2006). The Combined Code on Corporate Governance. Financial Reporting Council. London. Footnotes [1] Also known as the â€Å"Public Accounting Reform and Investor Protection Act of 2002† [2] International Federation of Accounts [3] Financial Reporting Standards [4] Statement of Standard Accounting Practice [5] see http://www.iasb.org/Current+Projects/IASB+Projects/Fair+Value+Measurements/Fair+Value+Measurements.htm