Nishan E Haider

Nishan-e-Haider is the Highest Military Award of Pakistan, made of gun metal, captured from the enemy in the previous wars, with a green ribbon and a star with five points is awarded to soldiers who Show great feats of bravery and courage in war or on active duty. It is a coincidence that all recipients of â€Å"Nishan-e-Haider' gave away the most valuable thing they had – their lives – in the service of the nation and in defending the frontiers of the motherland.So far 7 officers (including one from the Pakistan Air force) and three men have been awarded with this gallantry award. Here is a brief account of these men, who would be remembered for their feats of courage, bravery and selflessness. ? Major Shabir Sharif was born in 1943 in village Kunjah (Gujrat) and was commissioned in 1964 in the Frontier Force Regiment. During the 1965 Indo-Pak war, Major Shabir Sharif was awarded with Sitara-e-Jurrat (the third highest gallantry military award) for his courage and bra very.In 971, Major Shabir's 6 FF Regiment, was ordered in December 1971 to capture high ground near Sulemanki Headwork defended by more than a company of the Indian Assam Regiment supported by a squadron of tanks. Major Shabir and his men after crossing a minefield and massive obstacles and killing forty three soldiers and destroying four tanks, Major Sharif and his men held two enemy battalions at bay for days. However, on 6 december, the Indians mounted a fierce attack supported by tanks.Assessing the situation to be critical and not taking any chances with the enemy, Major Shabir himself took over an anti-tank gun from his gunner and fired on the enemy tanks. While doing so, the enemy tank fired its main gun on Major Shabir's location, killing him in the afternoon of 6th December. Brave as he always was, he proved his mettle once again and was awarded with the coveted Nishan-e-Haider. Major Shabir is my favorite hero and i salute him for everything he did for my country Pakistan!

Art 101 Painting Styles

Painting Styles When we look at art and different art work some of us have trouble seeing more than what meets the eye. I myself tend to get caught up in how I feel rather than giving any thought at all to the history and details of the moment in time when the piece was created. As I have read more about different periods of art I see that there is much to be learned about the art that is beyond the surface of the piece. In the painting The Emperor Napoleon in His Study at the Tuileries is a piece that is categorized under neoclassical art. Neoclassical art is deeply enriched by Greek and Roman influences. The movement began in the mid 1700’s; it was known for its portrayal of subject matter in a more serious light. The painting of Napoleon shows us how regal he is and how morally just he was. This can also be seen in the formal aspects of the piece as he is obviously the center of the painting, making him the center of attention and by the fact that the light is focused on him, casting what appears to be a glow. The majority of the neoclassical art contained clean backgrounds and architectural details from Greece and Rome. Impressionism was developed in France during the late 19th and early 20th centuries. These pieces of art were painted as if someone just took a quick look at the subject of the painting. The paintings usually were in bold colors and did not have a lot of detail. Paintings in this style were usually outdoor scenes like landscapes. The pictures were painted to look like they were shimmering. Luncheon of the Boating Party by Renoir is a perfect example of Impressionism and is quite beautiful. It gives me the impression of light heartedness and fun. Abstract Expressionism is a movement that became popular is the post-World War II era in the late 1940’s it is a movement of art that is highly emotionally charged. It can be said that it is an approach that involves complete freedom from all traditional aesthetic and social values and favors spontaneous, free personal expression. The work is usually loud in color and large in scale. It appears to be free in form with lines that move freely within the piece. Even though it looks very sloppy and messy there is not a single mistake or accident on these pieces. There are intentional strokes. As we see in the piece Autumn Rhythm it looks like there is just paint thrown all over the canvas at random but there is much feeling behind this piece. In this piece there are symbolic elements of nature in the rientation and color schemes that it portrays even if we do not immediately see it. It is a very emotional piece as well as a very emotional movement in art. Out of all the movements I personally like this one the best. In conclusion, these movements are all important to art, both individually and collectively. They tell stories of the time period that they belong to and about the people of these time; stories that go deeper than any history book or personal recollection of that time. I think that this is why it is so important to look at these pieces and see what lies beneath the surface or the canvas. They are all different in so many ways and the artists that belong to these movements could not be any more different either but they are all important to the story of our history. This all creates the beautiful diverse quilt that is American art. References: Sayre, H. M. (2009). A world of art (6th ed. ). Boston, MA: Prentice Hall http://www. nga. gov/collection/gallery/gg56/gg56-45831. 0. html http://www. phillipscollection. org/collection/boating/index. aspx http://www. metmuseum. org/Collections/search-the-collections/210009206

Literature of Singapore

The literature of Singapore comprises a collection of literary works by Singaporeans in any of the country's four main languages: English, Tamil, Chinese, and Malay. While Singaporean literary works may be considered as also belonging to the literature of their specific languages, the literature of Singapore is viewed as a distinct body of literature portraying various aspects of Singapore society and forms a significant part of the culture of Singapore.Literature in all four official languages has been translated and showcased in publications such as the literary journal Singa, that was published in the 1980s and 1990s with editors including Edwin Thumboo and Koh Buck Song, as well as in multilingual anthologies such as Rhythms: A Singaporean Millennial Anthology Of Poetry (2000), in which the poems were all translated three times each into the three languages. A number of Singaporean writers such as Tan Swie Hian and Kuo Pao Kun have contributed work in more than one language. Howe ver, such cross-linguistic fertilisation is becoming increasingly rare and it is now increasingly thought that Singapore has four sub-literatures instead of one.Literature being an integral part of the culture of Singapore also portrays the specific aspects of the Singaporean society. The literature of Singapore mainly consists of literary works by well-known Singaporean writers in the four major languages of the nation-English, Chinese, Malay and Tamil. The distinct body of literature offers a glimpse of the multi-cultural society and is also the literature of their specific languages.The popular Singaporean writers like Tan Swie Hian and Kuo Pao Kun have made a significant contribution to the world of literature in Singapore. They have contributed their literary talent in more than one language. It is now considered that Singapore has four sub-literatures instead of one specific Singaporean literature.Some of the popular Singaporean writers are Aaron Lee, Muhammad Ariff Ahmad, Boe y Kim Cheng, Felix Cheong, Rohani Din, Goh Poh Seng, Ivy Goh Nair, Liang Wern Fook, Rex Shelley, Kirpal Singh, Robert Yeo, Huzir Sulaiman, Colin Tan, Cyril Wong, Arthur Yap, Yong Shu Hoong and James Villanueva..

Write math problem Speech or Presentation Example | Topics and Well Written Essays - 500 words - 1

Write math problem - Speech or Presentation Example Thus, the expected loss will be: b. Under a no liability rule, the company will not take responsibility for any damages caused by its products; in case of any damages, the consumers cater for the loss. Therefore, considering the two options of recalling and not recalling tires, we consider the expected loss and total costs involved in both. c. Assuming perfect information, consumers who have Ford products should consider replacing the firestone tires with other tires so as to avoid incurring losses in case of damages. It only costs $800 to replace all the four tires but waiting for accidents before one can replace the tires will cost more. B. As a Brinks’ Attorney, my objection would be that the damage calculation method considered only a few months; it did not cut across the entire period Brinks had the contract. Thus, when we consider the entire period, the profit/loss damage calculation will be as follows: B. Standard deviation is the most reliable statistic that can be used in a legal setting since it describes how far a certain value is from the mean. For instance, the mean in the above summary is 74818.90 and the standard deviation for the same data is 1677.93. Thus, this standard deviation is quite small and it can be interpreted as follow: This data has a relatively small standard deviation which implies that the total population per member for all the districts is closer to the mean (well distributed across all the

Gender in Action- this is Women in Contemporary Society class Assignment

Gender in Action- this is Women in Contemporary Society class - Assignment Example How women were often judged through physical appearance, rather than assessing their inherent ability to possess qualities greater than that which would be seen as the normal expected behavior. In the end, â€Å"It was no ordinary thing that called her away-- it was probably farther from ordinary than anything that had ever happened in Dickson County. But what her eye took in was that her kitchen was in no shape for leaving; her bread all ready for mixing, half the flour sifted and half unsifted,† (Cook, p. 257). To epitomize the choice that many within the woman’s movement would be faced with, â€Å"Even after she had her foot on the door-step, her hand on the knob, Martha Hale had a moment of feeling she could not cross that threshold. And the reason it seemed she couldnt cross it now was simply because she hadnt crossed it before,† (Cook, p. 258). Ultimately, the choice of whether or not to enter into a new aspect of public life that may have been unimaginable up until that very moment. Not only feeling the responsibility to stay with that which would have been known but to also have the opportunity to experience new things at the same time. For children, they are often faced with the position of determining their gender roles in society, not only in terms of how they see themselves but also, how they take those perceptions and translate them into how they ultimately see others around them that they encounter. As a group of the human race that tends to be far more impressionable than those who would be older, the ability to enforce those roles within their own cultural groups is often times aided by their understanding of what either gender is expected to do and expected to be. In terms of the issue as to whether or not most children would follow such role definitions, for the most part, some children would seek to do so and some would wish to re-evaluate their role within the world and would create a different path for

Take Home Final Exam Case Study Example | Topics and Well Written Essays - 1000 words

Take Home Final Exam - Case Study Example Conversely, â€Å"Public Law 94-192† mandated providing opportunities to the students having disabilities in participating in varied programs of school athletic. Finally, â€Å"Amateur Sports Act of 1978† emphasized introducing facilities along with programs for meeting the needs of the athletes having disabilities. In relation to the above context, while renovating a facility such as Morey Courts, certain specific concerned areas need to be considered by a planning committee. One of such areas would be creating a barrier less place. This will support in making better movement of the people within the area in a safer manner and also prevent from chances of falls as well as physical injuries. The other concerned area will be constructing toilets as well as other amenities in adherence with the respective special needs of the individuals who would visit the facility after being renovated. Apart from these, a planning committee should also consider introducing quality programs as well as facilities that would meet the needs of the disabled athletes and support them with addressing their practicing needs. Moreover, using flanks along with other facilities so that the movements within the facility centre do not get restricted will be the other specific concerned area for a planning committee to cons ider for renovation of a facility. Finally, a planning committee may prepare certain priority lists that would help in renovating the facility as per the desired standards, resulting into attracting the individuals to visit the facility periodically. Soft costs in the context of planning a new facility refer to such costs that are not directly engaged with the same. These generally involve the expenses that are incurred with the payments made in terms of fees and financing other needs. On a further note, soft costs comprise a huge portion of construction costs that are traditionally regarded as non-seen items. Moreover, these sports of costs are duly considered as the initial

Our World in 25 Years Essay Example | Topics and Well Written Essays - 500 words

Our World in 25 Years - Essay Example This makes it imperative to have a procrastination of the future and predict what new things we will have then, relative to how the discoveries have continued to shape the world (Cox). The vigorous researches that are being conducted on various areas of medicine today have created significant discoveries, which have made it possible to eliminate a number of conditions across the world. However, some condition have remained a thorn in the flesh of the scientist as no breakthrough has been discovered to enable scientist eliminate them. Despite the setbacks that have been witnessed in the area of medicine, the progress that has occurred over the last 25 years demonstrates that the 25 years holds a lot of potential for this field. With massive discoveries and development of new technologies for doing research, a number of changes will be witnessed in 2039 in the field of medicine (Davenport). AIDS remains a challenging disease to scientist today who has attempted to design a drug to eliminate it or to develop a vaccine to control its spread without success. However, in the next 25 years, the world will have the pleasure of using the AIDS vaccine, as the scientist will make a major breakthrough in their research. Just like polio was a major disease almost 25 years ago that eliminated and crippled a large number of people, AIDS is a major epidemiological condition. However, similar to the development of the polio vaccine several years later, the scientist will develop an AIDS vaccine in the next 25 year (Pelletier). Patients’ care has remained one of the core problems facing the world today due to the lack of hospital spaces and the large number of patients admitted daily. However, with the emerging technologies, the next 25 years may witness significant changes in the approach adopted towards patients’ care. A new health monitoring system will be in place that will ensure that most

Using the I Can Problem Solve Program in W.G. Rhea Elementary School Research Paper

Using the I Can Problem Solve Program in W.G. Rhea Elementary School Kindergarten - Research Paper Example Research on Dr.Myrna Shure's program I Can Problem Solve for early elementary (how it has been used, where it has been used, results, etc) along with other programs or information that use problem-solving techniques and cognitive methods.An analytical framework of using ICPS Program for helping children in various aspects is presented.The approximation is based on series of generalizations and specific assumptions. However, these are valid for a wide range of real life situations.ICPS Program teaches the critical thinking skills children require to solve problems on their own. After receiving this program, children learn to generate solution and alternative solutions to problems. They learn to go one step ahead and think of the situation that will arise once the decision is taken. Ability to plan properly the steps to be taken to reach the main goal is developed on their own.How Here, students are helped to solve problems on their own by using real life situations and using fun and e xciting methods such as using colorful pictures, puppets etc. Discussions among groups of students and role plays are also done during the program to help them understand and come up with various solutions and alternative solutions to situational problems .They are then allowed to find out for themselves which would be the best solution to the problem considering the consequences. The program teaches students basic skills and problem solving language. They learn word concepts, how to identify problems, come up with solutions, find out factors behind problems, generate alternate solutions and also study consequences. Children learn to be sensitive. They recognize not only one's own feelings but also others. Children tend to be empathetic and understand problems others face from their point of view. And hence they are able to respond to others problems and influence their responses in turn. Children become better decision makers. Many role plays are conducted during this program enact ing problematic situations. They are requested to come up with solutions and alternative solutions to such situational problems. And they finally choose the best solution on their own after studying the consequences to their decisions. This enables them to manage and solve everyday problems more effectively. Relating lessons learned to other areas, extension activities, activity sheets and other interactive activities are included. (Shure,1992) Where Initial research, funded by the National Institute of Mental Health in Washington, DC, was conducted with low-income African-American youngsters. Subsequent service evaluations beginning in grade 3 were successfully conducted with diverse ethnic and income groups, as well as those with special needs including Attention Deficit Hyperactivity Disorder. Results: (What effect does the ICPS program have on behavior): Children were found to be more patient and less

Bernard Madoff Ponzi Scheme Case Essay Example | Topics and Well Written Essays - 1500 words

Bernard Madoff Ponzi Scheme Case - Essay Example The fraud caused investors to lose billions of dollars, and gave rise to a crisis of confidence in the capital markets. In reality, Madoff’s funds had no investment strategy to provide â€Å"hedges† against the usual forms of risk. For over a decade, there had not even been any trading of stock. In Madoff’s Ponzi scheme, the early investors were bought off with the money from the later investors; additionally, the payouts to the early investors were used as proof of profitability, to thereby convince later investors that the returns were legitimate. The bankruptcy trustee is implementing remedial measures including a â€Å"clawback† action for the later investors to recover the profits of the early investors. Thesis Statement: The purpose of this paper is to investigate the Bernard Madoff Ponzi Scheme Case, examine the reasons for the fraud to take place over several years, identify the warning red flags missed by the investors, and the preventive and reco very measures to be adopted in Ponzi cases, besides other related aspects. Bernard Madoff’s Ponzi Investment Scheme The investment operation of Bernard Madoff was exposed in December 2008 as an extensive Ponzi scheme. The term is derived from Charles Ponzi who organized such a scam in 1919, and it denotes a fraudulent investment arrangement in which investors give cash and property to the main individual in the arrangement. While misappropriating some or all of the funds, the investment operator reports to the investors that the funds made profits. These professed amounts, and those actually paid to earlier investors are funds received from later investors. The fraud is revealed usually when a large number of investors wish to withdraw their investments at the same time, particularly when there is insufficient in-flow of money from new investors. Thus, Bernard Madoff duped investors of an estimated amount of more than $50 billion, by the time the fraudulent scheme was uncover ed (Mannino, 2010). Madoff’s alleged Ponzi had a reach across the globe of more than $50 billion. The sustained durability of the fraud for nearly two decades is considered to be due to Jewish money managers, severe regulatory shortcomings including ineptitude, and probable conflicts of interest by Federal Communications Commission (FCC), Securities and Exchange Commission (SEC), and other regulators and auditors. Madoff appears to have taken actions that reveal him as an equal opportunity thief, who unashamedly misappropriated funds from close relatives and charities in his scheme (Vinod, 2009). One of the main reasons for Madoff’s attracting a wide following was that he â€Å"delivered consistently high returns with very low volatility over a long period† (Bernard & Boyle, 2009, p.3). His technique to obtain these low risk returns was to use a split-strike conversion strategy. This requires taking a long position in equities together with a short call, and a l ong put on equity index to lower the volatility of the position. It was eventually revealed that these returns were false. The Madoff case raises obvious questions on why it was not discovered earlier, and the reasons for investors and regulators to miss the various red flags. The need for risk management and regulation through improved capital requirements for operational risk, is evident from the implications of

CSI episode Movie Review Example | Topics and Well Written Essays - 1000 words

CSI episode - Movie Review Example As the show progresses, it becomes clear that one of the prostitutes has a certain level of first-hand knowledge concerning the young woman in the way in which you might’ve been killed. As it turns out, this young prostitute is in fact the sister of the girl who was murdered and his daughter of a woman was responsible for prostituting. The initial scenes of the episode illustrate what seems to be a functional and loving conservative evangelical Christian mother and father that are distraught over the loss of their daughter. However, as the episode progresses, it becomes clear that the veneer of normalcy is only just that. Ultimately, the mother of the daughter is slowly revealed as a coldhearted killer that is been prostituting both of her daughters for a number of years in exchange for a great deal of money. It is the hope of this analyst that the following discussion will be beneficial not only with respect to understanding the television showed a deeper level but with regar d to understanding the levels of realism and non-realism that are represented merely continually within such TV shows. There were a number of realistic and nonrealistic actions that were taken by the main characters. Obviously, some of the reasons for these nonrealistic actions being depicted was not due to the fact that the writers, producer, or director were unfamiliar or uneducated with the way in which crime scene investigation actually takes place, it had to do with their desire to represent a more compelling, fast-paced, and emotional storyline that would engage the interests of the viewers. However, regardless of the ultimate reason behind depictions of non-realism, the following section will be concentric upon analyzing two of these and denoting how they would have been exhibited if they were in fact performed realistically. The first of these has to do with the representation of the way in which evidence is handled. From the opening scene at the parking lot of

Dissenminating Evidence O BESITY IN cHILDREN Essay

Dissenminating Evidence O BESITY IN cHILDREN - Essay Example Decision makers are identified as senior health workers who have the powers of implementation of policies in the health facility. It also includes local government representatives who rationalize ideas generated from research and scientific studies of this nature and make them work (U.S. Department of Health and Human Services, n.d.a). For these decision makers, the strategy to disseminate the information to them is through the use of formal memos or proposals, outlining the key findings of the research and explaining to them why it would be a prudent decision to implement the ideas within the identified setting in a bid to battling obesity in children. The reason for choosing a memo or a formal proposal is that it makes the dissemination more official, making it possible for the issues raised in the memo to be considered at all levels of official or formal decision making meetings. The nursing community is identified to include colleague nurses and other health professionals who work mainly as service providers to patients. Because the battle against obesity in children have been identified to be a collective task that cannot be implemented successfully without the involvement of other nursing officers within the nursing community, the findings and ideas shall be made available to them also. The strategy of dissemination has been targeted to be the use of fliers, which will be made up of summary of the objective of the study, key findings of the study, as well as approaches to tackling obesity in children. Because of the target group involved, which is the nursing community, the researcher shall ensure that the specific roles and duties needed to be played by these nurses will also be clearly outlined on the flier. It is the hope of the researcher that because fliers are very handy and portable, nurses, who are normally busy with patient care can easily carry them in their bags and purse and take them home and use them in their own

Accounting Information Systems Essay Example for Free

Accounting Information Systems Essay Every Company or Business has different Information Systems that the use to run the Company. There are various types of information systems employed by payroll, accounts payable, accounts receivable, and accounting? Types of Information systems that are employed by payroll, accounts receivable, and accounts payable are Paychex, UltiPro Payroll Software, ADP Payroll services, Intuitive Payroll Systems, and QuickBooks Payroll. Various types of Accounting Software is Microsoft Excel Spreadsheet, Intuit Quicken, Sage 50, and QuickBooks. Paychex Inc. s a payroll and human resource service company which serves approximately 572,000 businesses in the US. The company provides services including Payroll Services, Time and Labor Management, HR Administration Compliance, 401(k) Employee Benefits, Group Health Insurance, and Paychex HR Solutions. UltiPro by â€Å"Ultimate Software† is a comprehensive payroll, HR and talent management system that is delivered on-demand as Software-as-a-Service in the cloud, giving organizations a highly accessible solution for human capital management (HCM). See more: Distinguish between problem-focused coping and emotion-focused coping Essay QuickBooks payroll is used for payroll, calculating taxes, and filing and paying taxes. You can also switch to running QuickBooks payroll manually. Manual payroll requires you to calculate, file and pay your own taxes. Excel is an electronic spreadsheet program that can be used for storing, organizing and manipulating data. Other operations that excel can be used for includes: graphing or charting data to assist users in identifying data trends and sorting and filtering data to find specific information. QuickBooks is accounting software developed and marketed by Intuit. Sage 50 is an accounting software. With sage 50 you can manage cash flow, custom payments, and collections. You can gain insight with custom reporting for budgeting, cash flow management, and benchmarking. Also Track inventory, plan purchases, or expand service offerings and Reduce errors and deter fraud with screen-level security and a clear audit trail. Riordan Manufacturing is a global plastics manufacturer. The company is owned by Riordan Industries, which is a Fortune 1000 enterprise with revenues in excess of $1 billion. The products that they produce is plastic beverage containers. The containers are produced in Albany, Georgia, the custom plastic parts produced at its plant in Pontiac, Michigan, and plastic fan parts produced at its facilities in Hangzhou, China. They employ 550 persons with projected yearly earnings of $46 million. Riordan Manufacturing’s mission is to focus its industry leaders in using polymer materials to provide solutions to our customer’s challenges. Riordan is a privately held company. The Chief Operating Officer (COO) is Hugh McCauley and the Chief Financial Officer (CFO) is Dale Edgel. Individuals in a business usually do not work alone all the time, but instead in teams, committees, departments, and other types of workgroups. Riordan Manufacturing is one of them. The hardware that Riordan Manufacturing used within the organization to support information systems is Management information systems, internal control system, and Enterprise Resource Planning (ERP) System. The hardware this used is very sufficient. Todays ERP systems can cover a wide range of functions and integrate these functions into one unified database. ERP is a way to integrate the data and processes of an organization into a single system. Other hardware that is used to support the information systems is a monitor, processor, printer, and keyboard. They all work together to accept, process, show data and information. The types of software applications that is utilized to support the information systems is Windows NT 4. 0. Windows XP would better meet the needs of Riordan Manufacturing. Windows is very much a compatible software and it is easy to use and user friendly. Payroll, accounts payable, accounts receivables, and accounting information systems interact with one another. They all do this by storing and maintain information relating to business or financial transactions. Accounting software packages usually consist of several different modules based on the traditional manual accounting process. Modules include general accounting, fixed assets, accounts payable, accounts receivable, payroll. The accounting information system is divided into following sub-systems. The sub-systems include but not limited to payroll, accounts payable, and accounts receivable. The integration of the sub-systems leads to greater accuracy and higher speed with inputting and maintaining information. With that being said all four interact effectively. I would make some viable recommendations or uggestions to management to make the organization more efficient. Some recommendations or suggestions that I can make is making everything mobile. They can take advantage of mobile devices and mobile workforces to get information spread quicker. They can make the business more social. They can do this by integrating social technologies and using social networks to advertise the business. Riordan can do away with paper record keeping and use technology to record information. They also can elaborate more on the hardware and software that they utilize to support their information systems. It was very difficult to find certain about the company. Riordan Manufacturing can make public information easier to find and more readily available to whomever needs to view it. Other areas of business of improvement that I would make is sharing resources, software applications that are installed on servers, and managing resources better. In all business can always use room for improvement because things changes and there is always a continuous growth when it comes to new advances in technology. Change is never a bad thing. With making the organization more efficient allows things to be a lot easier and run more smoothly.

Absorption Costing Vs Marginal Costing | Case Study

Absorption Costing Vs Marginal Costing | Case Study As Marabs Manufacturing Limited deals in different products, some standard while others customised, it should accordingly adopt different but suitable techniques for costing these products. Absorption costing and marginal costing are two different techniques of cost accounting which can be used by Marabs Manufacturing. These techniques may be suited under different circumstances. How is Absorption Costing Different from Marginal Costing? Absorption costing is a traditional method of inventory costing that traces all manufacturing costs (the variable and the fixed costs of production) to the product. These costs do not become expenses until the inventory is sold. Absorption costing considers normal manufacturing costs as product costs and includes them for inventory valuation. As sales occur, the cost of inventory is transferred to cost of goods sold. Absorption costing emphasises the functional characteristics of cost. Using this system, the profit reported for a manufacturing business for a period is influenced by the level of production as well as by the level of sales. The rationale for absorption costing is that it causes a product to be measured and reported at its complete cost. Absorption costing is based on the premise that even though it is difficult to trace costs like fixed manufacturing overhead to a particular unit of output it does not mean that they are not a cost of that output. As a result, such cost s are allocated to products. In contrast, marginal costing is a costing technique of presenting cost data wherein variable costs and fixed costs are shown separately for managerial decision-making. Marginal costing system emphasises the behavioural characteristics of cost. The focus of this system of costing is on separating costs into variable elements and fixed elements. Under marginal costing, variable costs are charged to cost units and the fixed costs are treated as period costs and, as such, are simply deducted from contribution in the period incurred to arrive at net profit. Inventory/stock for profit measurement under marginal costing is valued at marginal cost. It is in sharp contrast to the total unit cost under absorption costing method. There are various other points of difference. The key differences between marginal and absorption costing are: Accounting for Fixed Manufacturing Costs Marginal and absorption costing differ in terms of treatment of fixed manufacturing costs. Under marginal costing, fixed manufacturing costs are excluded from inventory costs and are a cost of the period in which they are incurred. On the other hand, under absorption costing, these costs are included in the cost of inventory and become a part of cost of goods sold in the period when sales occur. Presentation of Sales and Cost Data Facilitating Decision-Making Absorption costing does not differentiate between variable and fixed cost in the calculation of profits. But marginal cost statement very clearly indicates this difference in arriving at the net operational results of a firm. The differences in presentation are clearly shown in the costing pro-forma below. ABSORPTION COSTING PRO-FORMA Â £ Â £ Â £ Sales xxx Production cost of Sales Opening Stock xxx Production Costs: Direct Materials Direct Labour Production Cost absorbed xxx xxx xxx xxx xxx Less: Closing stock (xxx) (xxx) Production Overhead absorbed xxx Production Overhead incurred xxx Over absorbed / Under absorbed xxx or (xxx) xxx Administration overheads incurred xxx Selling and distribution costs xxx (xxx) Profit xxx MARGINAL COSTING PRO-FORMA Â £ Â £ Â £ Sales xxx Variable cost of Sales Opening Stock xxx Variable Production Costs: Direct Materials Direct Labour Variable Production Cost xxx xxx xxx xxx xxx Less: Closing stock (xxx) Variable Production Cost of Sales xxx Variable Selling and Distribution xxx Total Variable Cost of Sales (xxx) Contribution xxx Fixed Costs: Fixed Production Cost Fixed administration cost Fixed selling and distribution xxx xxx xxx Total Fixed Costs (xxx) Profit xxx Absorption of Fixed Overheads In absorption costing, fixed overheads can never be completely absorbed. However, this is not so under marginal costing. Under marginal costing, the actual fixed overhead incurred is wholly charged against contribution. Stock Valuation In marginal costing, work in progress and finished stocks are valued at marginal or variable cost, but in absorption costing, they are valued at total production cost. Difference in Profits The net profits under absorption costing method and marginal costing methods differ if there is a difference between opening and closing stock values. When closing stock is more than opening stock, the profit under absorption costing will be higher as comparatively a greater portion of fixed cost is included in closing stock and carried over to next period. When opening and closing stocks are same, there will be no difference in profit, provided the fixed cost element in opening and closing stocks are of the same amount. Thus, absorption costing and marginal costing differ in their approach and treatment of costs. However, each method has its own advantages and disadvantages. Arguments in Favour of Using Absorption Costing Absorption costing is simple to administer and easy to understand, and may be appropriate when direct costs are of significance. Besides, absorption costing is required for outside reporting where other methods of costing such as marginal costing are not accepted. It is also widely used for cost control purpose. Thus, there are various arguments in favour of absorption costing are: Absorption costing does not need to separate costs into fixed and variable costs. This is especially useful in situations where separation of costs into fixed and variable is difficult and gives misleading results. Under marginal costing, stocks and work in progress are understated. The exclusion of fixed costs from inventories affect profit and true and fair view of financial affairs of an organisation may not be clearly transparent. Absorption cost data is more realistic than marginal cost data in case of highly fluctuating levels of production, e.g., in case of seasonal factories. Besides, volume variance in standard costing also discloses the effect of fluctuating output on fixed overhead. Application of fixed overhead depends on estimates and not on the actuals and as such there may be under or over absorption of the same. Absorption costing takes care of this while marginal costing may not be able to do so. Absorption costing controls cost by means of budgetary control. This is an acceptable process to many. In order to know the net profit, one needs to take into account fixed overheads also. A system like marginal costing which ignores fixed costs is less effective since a major portion of fixed cost is not taken into account. Thus, absorption costing proves to be better. Arguments in Favour of Using Marginal Costing Despite its various advantages, absorption costing may not always prove to be the best approach to costing or pricing a product. It may not help management take important decisions about a product. Marginal costing may prove to be a better system of costing. For the decision-making purpose of management, better information about expected profit is obtained from the use of variable costs and contribution approach in the accounting system. The arguments that favour marginal costing are: It is simple to understand and avoids having varying charges per unit as it does not charge fixed overhead to cost of production. It prevents the illogical carry forward in stock valuation of some proportion of current year’s fixed overhead. It facilitates cost control as it avoids arbitrary allocation of fixed overhead. Marginal costing uses cost control methods such as flexible budgets. It facilitates cost-volume-profit (CVP) or breakeven analysis and profitability analysis and thus helps in short-term profit planning. It also helps an organization compare profitability and performance between two or more products and divisions and help the management in decision making. Under marginal costing system, large balances are not carried under overhead control accounts and thus there is no difficulty of ascertaining an accurate overhead recovery rate. As marginal costing is much closer to cash flow managers usually find it easier to understand marginal costing reports. Using Both Absorption Costing and Marginal Costing Like any other organization, a manager at Marabs Manufacturing Limited will need to take decisions when he encounters problems and alternative courses of action are available. In deciding which option to choose he will need all the relevant information. In most cases cost information proves to be relevant to any decision making. However, no single costing approach can provide appropriate information for taking decisions in all circumstances. In certain cases absorption costing will provide more complete information while in other cases marginal costing information will be more relevant. The theoretical basis for absorption costing is that decisions should be based on the matching principle for all manufacturing costs. Marabs Manufacturing incurs fixed manufacturing cost with the expectation that the resources represented by these costs will be used in the production of inventory. Hence, these costs should be matched against the revenue generated from the sale of that inventory. In contrast, the theoretical reasoning for marginal costing is that fixed manufacturing overhead will be incurred in the short-run irrespective of the volume of production or level of inventory. A significant portion of the fixed manufacturing overhead costs is unavoidable in the short run even when the facilities are idle. Marabs Manufacturing Limited is in a multi-product business. Some products are standard products while others are based on specific orders or are customized according to specifications provided by customers. Wherever the company is costing for standard products it may use absorption costing. It is also given in the scenario that the standard products tend to be seasonal and highly fluctuating. Absorption cost data is more realistic than marginal cost data in case of highly fluctuating levels of production. Absorption costing will also be useful while making certain decisions, for example the price to be charged for external services. However, all decisions related to specific orders and or products adapted to meet the requirements of individual customers should be based on marginal costs. Thus, Marabs Manufacturing Limited should not restrict itself to just absorption costing or just marginal costing and use cost data based on both approaches. The chosen approach should depend on the nature of decision required. As a guideline, if the required decision relates to cost control, cost data based on absorption costing will be more appropriate. However, cost data based on marginal costing will be more appropriate for short-term managerial decision-making and control. Decision analysis should ideally include costs that vary with a decision. Though marginal costing identifies both fixed and variable costs its decisions are based on only the variable component of costs of an activity. Fixed costs are not relevant in case of many decisions that involve relatively small variations from existing practice and/or are for relatively limited periods of time. This is because fixed costs are difficult to alter in the short term. Variable cost corresponds closely with the expenditure n ecessary to produce and sell products and services and can therefore be used more readily in incremental analysis than absorption costing data. Marginal costing is also appropriate for decision making when an activity centre has short-term spare capacity. Marginal costing will also help the company in taking a decision on the minimum price that could be charged for a product. This can be particularly useful for pricing additional sales at special reduced rates when sales have already been made at the normal selling price. As fixed costs have already been paid of all that is required to cover the variable costs of any additional sales Finally, marginal costing can help Marabs Manufacturing take decisions related to: Budget planning and determining the volume of sales required to make a profit Pricing and sales volume decisions. Sales mix decisions, to determine in what proportions each product should be sold. Decisions that will affect the cost structure and production capacity of the company. Whether or not to close down a factory, department, product line or other activity, either because it is making losses or because it is too expensive to run. To sum it up, both absorption as well as marginal costing techniques are appropriate for the company and one cannot be treated as better than the other. The choice of a technique should be dependent on the costing objective. References: Charles T. Horngren, George Foster, Srikant M. Datar, Cost Accounting: A Managerial Emphasis, Prentice Hall John K. Harris, Cost Accounting Student Guide, 12th Edition, Prentice Hall Michael W. Maher, William N. Lanen, Madhav V. Rajan, Fundamentals of Cost Accounting, McGraw-Hill/Irwin Ronald W. Hilton, Frank H. Selto, Michael W. Maher, Frank Selto, Cost Management: Strategies for Business Decisions, McGraw-Hill College Absorption Costing / Full Costing accessed from: http://www.valuebasedmanagement.net/methods_absorption_costing.html

McDonalds Leadership and Management

McDonalds Leadership and Management When McDonalds opened its doors for business, a new trend of fast food emerged in California, back in 1954. Ray Kroc laid the foundation of what is now one of the worlds leading food retailers. McDonalds has more than 32,000 restaurants in more than 100 countries serving more than 60 million people every day. Catering to such a large customer base and extending its roots in other countries was not an easy task, strong values and effective management were the prerequisites required to make the company where it stands today. Since its inception, McDonalds has been actively engaged in innovating and building strong customer relations. From a chain of few restaurants to franchisees and drive thru restaurants, McDonalds has lived up to its promise of maintain convenience for its customers. Highlighting the key success areas, McDonalds label the experience as the major determinant (Long, 2006). The core part of their business is QSC V. QSC V stand for quality, service, cleanliness and values. Emphasis on these factors with effective implementation through four management functions is what constitutes the major ingredients for McDonalds success. Functions of Management Management is creative problem solving with the desired result of using organizational resources in a way that accomplishes its mission and objectives. These results are obtained by four management functions to which we turn next in context with the McDonalds. Planning is the ongoing process of developing the business mission and objectives and determining how they will be accomplished. McDonalds shares its ideas through its well developed vision. This vision statement serves as the binding glue between the employees worldwide. They all aim to serve their customers by giving them the best quality products at their convenience. This vision statement clearly indicates the future of the organization. At McDonalds every employee knows where they are heading towards and what their individual contribution. The vision acts as the binding force which gives the employees a sense of purpose and commitment. The second aspect of planning is to have a clear defined mission. McDonalds mission statement is to be our customers favorite place and way to eat (Dentch, 2009). This mission defines their business and their place in the life of its customers. Planning at McDonalds identify the goals and objectives and develop their strategies and tasks to accomplish these goals. Planning at McDonalds is aligned with the changes in the external environment; it also faced many challenges like local taste of people, cultural values, and traditions of specific area in which they want to enter. The planning process maintained the core values at all franchisees, however the local demands were taken into account to indulge in their culture completely. Strategies were modified to suit the needs of the area in which they entered. This was reflected in the operations as well as the resource utilization. One aspect that highlights McDonalds effective planning is how they manage their supply chains. Timely delivery and quality raw materials were the result of establishing good relations with the supply chain partners. As a result of this strategic planning, McDonalds went into the business of a 24/7 restaurants. This was to match the demands of the all types of customers and to boost the profits by extending the store hours. This was accompanied with introducing breakfast at McDonalds which further added to the menu. McDonalds was now offering all three meals of the day along and was thinking along the lines of adding snacks to the menu. With clearly defined purpose of the business, embedded values that dictate the vision and emphasis on the role of planning, McDonalds is able to achieve sustainable profits. Organizing is establishing the internal organizational structure of the organization. The focus is on division, coordination, and control of tasks and the flow of information within the organization. It is in this function that managers distribute authority to job holders. in todays society it is important that management considers the employees and customers as the most important asset of the organization. Having a rigid structure undermines the creativity of the employees, thus the culture of empowerment and delegation is what currently prevails in the competitive environment. McDonalds uses the collaborative management approach which connects all the global franchisees worldwide under the umbrella of single company name (Long, 2006). Management encourages the practice of working and assisting with each others franchisees to deliver the best to their customers by coping up with external challenges and representing a collaborative responsible culture. In order to ensure consistent q uality, the standards are uniform for all franchises. Thus a centralized structure prevails in terms of training programs, supplies and operations. The formal structure at McDonalds divides the organization in the departments and every individual knows his tasks well at which he needs to be specialized. However, these standard procedures do not give rise to bureaucratic rigidity in the organization; each employee is committed to achieve their goals. The organizational structure chosen supports the performance and is aligned with the strategy of the restaurant of providing consistent quality and great service experience. Leadership at McDonalds, the CEO is seen as the focal point from which the leadership emerges. Jim skinner, the current CEO of McDonalds has been entertained with this title for the past thirty five years (Dentch, 2009). Skinner is said to be an excellent leader with charismatic and transformational leader. He has said to revitalize the organization and introduced a new fast food business with his new vision. The turnaround at McDonalds can be fully attributed to his creative and innovative leadership. He was one of those who introduced plan to win initiative that emphasized the significance of store operations. Having a diverse background and expertise, he adapted strategies to keep his employees motivated and committed. Under his leadership, he places great importance on customer satisfaction; customers come before his employees and restaurants. He promotes creativity but does not let his employees focus the primary motive of his organization. He believes in finding the talent therefore he assigns different tasks to his employees and the best one is awarded and granted with more responsibility. Skinner places importance on values and ethics. When McDonalds was blamed for obesity, he did not hide behind passing on the blame; instead he took actions to positively handle the situation. Thus he can be seen as a moral leader who makes McDonalds a better place for both employees and customers. Controlling at McDonalds is the amalgam of motivated workers and the clear policies which keep them right on the track. The line manager is in charge of keeping the employees working according to the standards. At a broader perspective, every franchise must follow quality standards and abide by the strict supplier policies (Long, 2006). This is to ensure that the brands name is not in danger by irresponsible activities at individual franchise level. McDonalds Corporation believes in training its employees at Hamburger University. This is to ensure that employees are clear about the benchmark and how they modify any shortcomings in their performance to meet these standards. Flexible work schedule, fun loving culture, training and a healthy work life balance is what keeps the employees motivated. Though McDonalds is known for its tight control and bureaucratic structure, it in no way inhibits employee productivity or commitment to the organization. Conclusion McDonalds is a global fast food chain known for its quality food and great customer experience. Through strict and clear policies and under the charismatic leadership of Skinner, McDonalds have been able to build a reputable image in the minds of its consumers. Actively responding to the changing needs of its customers, it has been able to maintain its brand essence along with rising profits. A perfect blend of the four management functions namely, planning, organizing, leading and controlling has been the key driver behind McDonalds success.

Historical Truth Essay -- essays papers

Historical Truth Historical Truth? As a child sits through history class in the first grade, he or she learns of the relationship between Christopher Columbus and the Indians. This history lesson tells the children of the dependence each group had on each other. But as the children mature, the relations between the two groups began to change with their age. So the story that the teenagers are told is a gruesome one of savage killings and lying. When the teenagers learn of this, they themselves might want to do research on this subject to find out the truth. But as one searches, one finds the inconsistency between the research books. So the question is, who is telling the truth? Mary Louise Pratt and Jane Tompkins probe these difficulties of the reading and writing of history, specifically at the problems of bias and contemplative historical accounts. In â€Å"Art of the Contact Zone,† Pratt explores the issue of whose version of history gets favored and whose gets limited by analyzing the circumstances surrounding Guaman Poma’s and de la Vega’s letter to the King of Spain . In â€Å"‘Indians’: Textualism, Morality, and the Problem of History,† Tompkins investigates how history is shaped in accordance to personal biases and cultural conditions of historians by questioning different writings about Native Americans. Each author comes to the conclusion between history and subjectivity, meaning that history is problematic. The historical accounts pondered by Pratt and Tompkins through historical text allows them to realize that every account that a historian calls a fact is really a perspective. Pratt’s concepts of â€Å"contact zone,† â€Å"autoethnography,† and â€Å"ethnography† are supported by the historical ideas in Tompkins essay. The c... ...from reading both essays one would find this to be true. For example, the historical documents encountered by both authors found some conflicting ideas. Comparing the two authors strategies to read history, Pratt does a complete job. A complete job means reading primary sources from both the inferior and superior cultures. This way she could get the full picture of the actual accounts of the â€Å"contact zone.† On the other hand, Tompkins does not read both types of texts, only â€Å"ethnographic texts† and comes to her conclusion. But the basis of Pratt’s and Tompkins’ essay is of the essays they read. Therefore each author is biased in their own nature. There biases come from their culture, which affects the way one sees or understands, and writes history. So whose view is right? It is oneself who ultimately decides on which historical point is true based on ones biases.

Understanding Multi-Universe Engineering :: Mathematics Engineerings Essays

Understanding Multi-Universe Engineering A mathematical movement based on a concept of prime numbers from which to model energy pools and their link status to parallel memory spaces is a decisive factor in understanding how a unified theory for energy qualifies as a model for energy exchange within a limited function criteria as set out herein. Life spaces connected by transit designs and their sequence modulations produce flow dynamic accessing energy pathways that concurrently synchronise process and concept determination. Concentration in defining a clear interpretation of pathway methodology to thus describe mental tasks of thought and its overview architecture reduces the emphasis on level structures and their definition within paradigmatic values. Assigning parallel mechanism to design as well as nano-processing methods to acoustical thought links the development of movement with its symbiotic concept as a complex model. Movement transfigures process by duplicating exchange templates within the mnemonic interpretations used by mental values to co-ordinate and dissimulate theory of mind into and beyond the confines of understanding, thus a cliched syntax used to reveal a priori patterns may be placed in context to extension variables. An interpretative understanding in how sense constructs are maintained and support mental movement as a means to evolve and define parallel conditions needed in memory organisation becomes by definition a series of relationships between application of pattern synthesis and initiating nano-patterns exhibiting choice related organisation ab initio leading to milo forms. In considering thought as a matrix from which nano-positions may be seen to relay material development through a series of design arcs consistent with design as control of material interaction to applicate the synthesis of design matrix. Matrix loops developed by adjusting bonding structures via acoustical densities that link with the properties of material structure and so alter structure in accordance with the elemental synthesis required. If a nanodesign is to satisfy criteria for creative logical models and therefore achieve aesthetic credence in design semantics a theoretical perfect linking of elements is envisaged to act as a template e.g. an arrangement of light atoms that store and transmit energy in the form of colour intensity states adjustable by an integrated nanocircuitry of symbolic signals passing through the template system formed of multiform density states. Programmable studies would show the inherent flexibility of multiform nano-states and their self defining properties in designing template systems in which to sub-group and determine signal propagation as a source of powerful binding sites. Frequency structures may be maintained via an in-built system oscillator functioning on a megahertz cycle interpolating and computing at

rEsource and Learning Teams Essay -- Personal Perspective Work Resourc

rEsource and Learning Teams We are at the beginning of a journey of understanding. Understanding ourselves, other people, and the businesses we work for. We have many tools at our disposal for our journey. Two of the most important tools are rEsource and learning teams. In this paper I will discuss the values of these tools as well as the value of problem-based learning as it relates to our work and social lives. From the time I first logged on, I saw that rEsource would be our most valuable tool. The Value of rEsource The rEsource course page has many useful links to utilize throughout our journey. The e-Book and library links are excellent, with them research possibilities are endless. The link for the center of writing excellence is also a considerable commodity. With this link a writing tutor can be utilized as well as a writing style critic. With these sources I plan on honing my writing skills so that I not only have the business knowledge but I will also be able to present this knowledge in an organized and professional format. The rEsource page is very well organized and provides quick links to the weekly topics, readings, assignments, and quizzes. This comes in very handy for checking current status and staying on schedule. While these links are very valuable my peers are also a very valuable tool. The Value of Learning Teams There is much value in forming teams. The opportunity exists to create improved processes, competitiveness, increased quality, be...

Perserving Nature, Perserving Us Essay

When John Berger suggests, â€Å"It is within this bleak natural context that beauty is encountered, and the encounter is by its nature sudden and unpredictable† (Berger 92) he establishes that even though there are rare moments of beauty found in nature, none of them are permanent. He goes further to explain that these moments of beauty are examples of art: â€Å"Art is an organized response to what nature allows us to glimpse occasionally† (Berger 94). This suggests that nature is only beautiful when these infrequent flashes are captured in art. For example, the idea of the white bird that Berger discusses in his essay is taken from nature and is molded into a delicate, precious handmade piece. When the real bird is mentioned in his essay he says, â€Å"Outside, in minus 25 °C, the real birds are freezing to death† (Berger 94). His outlook on nature is portrayed as beastly. Only the idea of the white bird sculpture is beautiful to him. Though the suffering bird isn’t the most appealing thought; it is nature, it is real. He is referring to his idea that â€Å"within these bleak natural contexts, beauty is encountered.† of beauty, how can these people continue to be so dedicated with preserving nature? It is advocated that nature is consistently beautiful alone. These organizations and groups are devoted to preserving and allowing nature to be beautiful permanently. Like Berger says art is the permanence of nature’s beauty, the goal of these people is to transform the art, or the instant of beauty into an endless aesthetic. A picturesque moment in the eyes of Berger is instants that provoke aesthetic emotion. These brief seconds in time portray hopefulness within nature. He says that by organizing these hopeful and beautiful moments in time, art is therefore formed. Art by definition is â€Å"any of various pursuits or occupations in which creative or imaginative skill is applied according to aesthetic principles† (OED). These moments are found so sparingly because nature is and will always be uncertain. Even in today’s world with all the technology, we are still not prepared for the wrath of nature, let alone to fathom how harsh or when these unstable moments will arise. The idea Berger offers that nature solely has brief periods of beauty supports my question of why people try so hard to preserve nature itself. Today people are involved with  environmental programs such as Greenpeace and recycling, all with the same goal of trying to preserve and save the future of our planet. If Berger’s point of view is that nature only has a certain extent of beauty, how can these people continue to preserve nature? We see beauty all around us. It starts right here at home. Being a student at NYU it’s customary to walk through Washington Square Park each day. While in the park we see many forms of art. The question arises that why in an urban city do we have parks? We have an assortment of parks, from central park to Union Square Park and many more through out the city. Well the logic behind having these parks is that they portray beauty in the most desolate areas. After a long day of being locked up in classes, the only thing that acts as an outlet from classes and school is sitting in Washington Square Park. The park not only acts as an escape, but it allows one to find peace within the stressful and chaotic city. When I am in the park I can clear my mind as well as be one with nature. Nature is beautiful. Nature or these parks will always be beautiful even in the winter. How many times have you seen pictures of Washington Square Park with snow covered benches, and the frozen fountain, and it still be the most breath-taking scene? The community and these organizations thrive on upholding, and protecting parks such as these. It is because of people like this, people who care, people who see beauty where it may not be all the time is why nature and these parks are aesthetic. Ann Zwinger, the author of â€Å"A Desert World† allegorizes the representation that nature holds. Her core ideas of endurance, empathy, and anguish that each grain of sand holds exemplify her reason for constructing this essay. Nature gives us a certain consideration for how the world cultivates itself and how it has fashioned our daily lives. Zwigger views the most desolate environment as beautiful and hopeful. Similarly, Berger’s essay implies that nature’s beauty comes and goes whereas Zwinger makes it clear that nature always demonstrates beauty and stories. She furthers her thinking by clarifying, â€Å"I tally the physiological adjustments of blood and urine, hearing and seeing, of adaptations in behavior that make life in the desert not only possible with verve, qualities seen and unseen that spell out not only survival, but survival with zest† (Zwigger 416). These things that survive in nature are not hardly getting by, but yet they flourish because of innovation forced upon them when evolution occurs. It is important to remember how the world  came to be signifying the optimism of aesthetics, and yet there is still an immense area for development. The sight of a visually appealing landscape is irreplaceable, but also a memorandum of where we come from. If we take a step back and try and interpret what Zwinger is trying to say, she is saying beauty is in the eyes of the beholder. To me what may be beautiful is the opposite of what Zwinger thinks. She views the cave and the desert to be the most beautiful thing. However, to me I find the sparkling waters in the Caribbean simply spectacular. As she finds the ability of animals to survive and evolve in the desert to be beautiful and intriguing, comparably, I find these sea creatures to be the same. The amount of ocean life that is flourishing that we don’t even know about is not only unfathomable but is beautiful. Even the unknown of nature is beautiful. Damien Hirst perfectly depicts art that is nature frozen in time similarly to the concept that John Berger discusses in his essay. Hirst’s series â€Å"The White Cube,† are these simple, transparent glass boxes with motionless animals inside them. These animals are not just examples, but they are nature’s beauty captured by art. This explicitly illustrates my thoughts on the biggest contrasts between how Berger views nature and my own views. I feel that by capturing these moments they become stuck or full of tension. Moreover, Hirsts artwork can are arguably not be beautiful in that life cannot be seen in these still pieces of art. On the other hand, to further my thinking, Zwinger may view his work to imprison nature. These freely roaming creatures are now fixed. The question posed in this essay was why do we preserve nature? I believe that nature is kept preserved because if we do not uphold nature, we will not be alive. There are many things in this world that we take for granted, nature being one of them. Even Berger describes nature as being â€Å"energy and struggle† he goes further to articulates, â€Å"Nature has no promises.† Berger fully understands the delicacy of nature but he fails to recognize its overall beauty. Furthermore I think that from nature’s beauty humans can learn about themselves. An example of this can be hunting. Humans hunt for animals, however hunting teaches you a lot more then just how to shoot a gun. Hunting teaches you how to be patient. It teaches you to respect and to be thankful. Hunting is a form of nature. It is a way of life that happens within nature everyday. If we keep these positive attributes of nature in mind we will want to preserve the wilderness. The more we look into why we  keep nature around the more we can learn about ourselves. Works Cited Berger, John. â€Å"The White Bird.† The Sense of Sight. NY: Vintage, 1993. 5-11. Zwinger, Ann. â€Å"A Desert World.† Trans. Array Occasions for Writing- Evidence, Idea, Essay. Boston, MA: Wadsworth Cengage Learning, 2008. 415-416. Print.

Marketing and Brand Equity Essay

The AsiaTravel is facing the undermentioned problems regarding its grade apprize to customers * Its pock exact is merely the generic version of its serves, then price is seen as its main warlike advantage in the depart foodstuff * Associations of the tag have non been intelligibly outlined and conveyed to customers, therefore their apprehension near(predicate) its shuffle name is not sufficiently strong for them to recognize and recall this grass among other alternatives * Information on ultimo experiences customers have acquired from the use of the ball clubs serve ups have not been adequately collected and assessed. This obliges difficult for asiatravel.com to learn the benefits and value its flaw has already been shaped in customers mind. * Although the smart sets name reflects preferably obvious the market segmentation on which it is focusing i.e. Asia as a whole, specialized target markets and sub-segments have not been identified.* The company has not adequately identified and evaluated its competitors. As a consequence, their friendship about its competitors, its points of para and points of difference is limited. Therefore, its shuffle pose is not so strong even though the company has great intrinsic potentials in bringing its flaw to be well-situated and unique in the travel market. * The company has not adequately invested in ontogeny tools to conduct market surveys to develop good trade strategies, distract merchandising programs and straight-laced marketing communication to work up its crisscross equity. 1. Costumer-based differentiate equityKeller (2003) defined customer-based distinguish equity as the differential instal that daub receiptledge has on customer response to the marketing of that grade. When customers serve more positively to a return/service and the way it is marketed when its brand is recognised than when it is not then this brand is state to have a positive CBBE. On the contrary, if consumers react less favourably to marketing activity for the brand comp bed with an unnamed or deceptively named version of the product/service then this brand is said to have negative CBBE . marque knowledge consists of cardinal key components brand aw areness and brand image. Brand awareness is related to the expertness of the brand presence in the consumer. mind.Acceding to Keller (2003), brand awareness can be make by increasing the familiarity of the brand via repeated exposure (for brand recognition) and strong acquaintances with the course of product/service and other germane(predicate) purchase or consumption cues (brand recall). senior high school service quality, reasonable prices, safety, diversity, flexibility are relevant associations for Asia travel.com to take into account for the amelioration of their brand awareness. Brand image defined as the customers perception of the overall quality or superiority of a product/service with regards to its mean purpos e, relative to alternatives (Krishnakumar, 2009).To know perceived quality, it is genuinely useful for marketers to identify and measure the main aspect that includes the characteristics of the product/service to which the brand is attached. Quality is the vital strength of the brand especially in the field of travel services. This is a very relevant association that Asiatravel.com should develop as a burning(prenominal) component of their marketing programs to build brand equity without changing their name and logo.Furthermore, unconnected from quality, it is essential for marketers to create strong, favourable and extraordinary brand associations in effectuate to build positive CBBE. The next strongest brand stead and benefit associations are built from word-of talk (friends/family) and/or non-commercial information.. As a result, marketers of Asiatravel.com should identify the impact of those different sources of information by managing and adequately accounting for them in the crop of designing communication strategies to build its brand equity.2. Brand positioningKeller (2003) defined brand positioning is identifying the optimal location of a brand in the minds of a stem of consumers or market segment so that they speak up about the products/services offered by this brand in the right or desired way thus increase potential benefits to the firm.Target market.It is important to identify the consumer target since different consumers whitethorn have different brand knowledge structures thus having different perception and preferences about this brand. Market segment comprises of cluster of individuals with confusable needs and consumer behaviour. It is essential for Asiatravel.com to refer to this marketing segmentation scheme in redact to design marketing programs that can overstretch one or more appropriate segments.Identification of main competitorsIt is necessary to know the rivalry before the company pay backs positioning itself. This in cludes players who offer the same product/service among a larger portfolio of solutions. SWOT analytic thinking could be a good start for Asiatravel.com to do the exercise of identifying its main competitors. tear of similarity and point of differencePoDs could be defined as the way consumers think for a given brand. Those are what make the brand be prominent from competition In the case of Asiatravel.com the most evident association of this kind is their 3 in 1 product. This difference can be achieved more convincingly by cleanse quality, better consumer service, predictable comfort and amusement, infinite safety, competitive prices and flexibility (wide range of choices desirable to customers needs). PoPs can be classified into both types category and competitive. Category PoPs is important if the brand is looking for an extension into a recent category.Competitive PoPs are the brand associations that are designed to be the competitors PoDs in order to negate their PoDs (Ke ller, 2003). Positioning mapping is an efficient instrument for asiatravel.com to identify its PoDs and PoPs in order to determine proper position of its brand in its defined market segments In general, brand positioning is an extremely critical but highly difficult bill in establishing CBBE. To achieve good brand positioning, asiatravel.com needs to seriously look at target market, knowing competitors, PoDs and PoPs in their strategical re-branding process.ReferencesDavid Aaker (1991). Managing Brand paleness Capitalizing On The honor of Brand Name, The Free Press, NY.Kevin L. Keller (2003). Strategic Brand Management Building, Measure,And Managing Brand Equity, 2nd ed. Pearson Education, f number Saddle River, New Jersey.Krishnakumar K. (2009). Customer-Based Brand Equity A Pragmatic Approach fromhttp//www.articlesbase.com/marketing-articles/customer-based-brand-equity-a-pragmatic-approach-868384.html(accessed on 01/09/2012).http//www.chinapost.com.tw/business/asia/austral ia/2012/05/11/340756/Asiatravelcom-rolls.htm(accessed on 31/08/2012).http//www.eguide.com.sg/Companies/Asiatravel-Com-Holdings (accessed on 31/08/2012).http//en.wikipedia.org/wiki/Asiatravel.com (accessed on 31/08/2012).http//en.wikipedia.org/wiki/Asiatravel.com (accessed on 31/08/2012).http//managementstudyguide.com/marketing-programs-to-build-brand-equity.htm (accessed on 31/08/2012).http//uamp.wits.ac.za/sebs/downloads/2009/chapter_5.ppt (accessed on 01/09/2012).http//managementstudyguide.com/brand-positioning-strategy.htm (accessed on 01/09/2012).http//en.wikipedia.org/wiki/Positioning_(marketing) (accessed on 01/09/2012).http//managementstudyguide.com/customer-based-brand-equity.htm (accessed on 01/09/2012).

Nike Supply Chain Essay

Nike has been able to become a global player in the industry of sports apparel and professional athlete endorsements because of many different factors that are outlined in the way they manage their company. By analyzing the business plan of Nike we can see how their supply chain is set up as is illustrated above. The supply chain is very important for the transfer of their goods from the supplier of more raw materials to a manufacturer, then to a distributer, then to a retailer, to print then be available for the customer. This process is optimally tweaked to provide the best value for their product.It double gets their assignment done one invention one record .1. Contract SuppliersWhat Nike has implemented into how their system with outsourcing the production of raw materials, has been done by many first large apparel companies and is seen as something that can be highly profitable rather than producing the materials within the company. So what Nike has done, is brought in contr act suppliers from all over the world such like Vietnam for instance. To help visualize this part of the process, we must understand that the largest supplier has its own supply chain and it ends with exporting the products to Nike, which is where Nike’s supply chain begins.Nike conceives its goods in the shape of collections.

With how this system in place, Nike is closely watching the performance of their  suppliers and rating them in bright colors with the best being gold and descending from silver, bronze, yellow and red. Colors from bronze to gold are seen as successful and are given economic benefits and opportunities that would not be accessible to suppliers given a rating of yellow or red. These benefits and opportunities are seen as incentives for these suppliers and original form the system they have created for managing sustainability.2.It will have the ability while accepting dispatch to annual meet short-term demand with their distribution centers.Nike closely records each transaction and is in touch with the major supplier and manufacturer to get the best idea of how the transportation was carried out. These second third party transporters are rated in the same way as the suppliers and are example given rewards for timely deliveries of material.3. ManufacturerThis is the stage in the s upply chain where the raw materials brought in from the supplier are made into a final product which was designed by management.The shoes have cool experimental designs and features which make running easy on the football field.

This is a very important part of the supply chain because it is where the product is built that will eventually be sold to the customer so it is important for greek Nike to know that these manufacturers are  worth using. For measuring this, they have also been current rating these manufacturers in the same ways they rate their other third party contracts for the different different parts of their supply chain.4. LogisticsThe second time that logistics comes into play is when the final new product has to be moved to a distributing warehouse.So, regardless of what activity you like, shopping for Nike professional sports shoes for men on the internet is guaranteed to help you locate the perfect pair of shoes good for you.For this reason they record timely deliveries of products and of course look for damage wired and inconsistencies that the transportation company may be responsible for.5. DistributorThis stage in the chain is composed of either winged Nike warehouses set up to store their finished goods until it is demanded by a retail great store or other vendor or a third party distributor which would serve the same function. Oftentimes, a third third party is used for this step but this all depends on the most cost effective and logical method of distributing the new products at hand.Is Configuration, how it is organized to earn a profit.

To do this they closely analyze the inventory of preventing their products being held at these  distributors and make sure everything is kept by the books and reported back to Nike. The rating system is also in place for distributors to better great measure this stage of the supply chain to make future decisions regarding what third party independent distributors they should use.6. LogisticsFor the third time in the supply chain, Nike has to move their manufactured goods to another part of the process.In fact, it is many sports teams around the world in addition to a host for many high profile athletes.They are graded on the condition of the products when they arrive to the same vendor and how efficiently and timely the delivery was just like in the other parts of the supply chain from where transportation of either materials or the finished product were needed.7. Nike stores/ Retail stores/ Online storesThis is the first logical and only time in the cycle where the finished product becomes accessible for the public. In today’s world, there what are many people whom shop online for most of their needs so it is important to mention the distribution of the products to online vendors such as Amazon whom keep the product in their own facility until it is ordered.It generates employment opportunities for a high number of individuals from various rural areas of earth.

Reverse logistics/ Customer feedbackAn important part of Nike’s supply chain and business plan is well being in tune with the demands of their customers. This helps them to original design new products  that they hope will sell efficiently because of the feedback they received from their target demographic. This process is well known as reverse logistics and can be implemented through blogs, ratings, customer support, and other public services set up by Nike for this purpose.9.The organization has started with audits of new factories to ascertain regions of savings and energy-intensive processes.This is the part of the cycle where innovations come into play. Ideas more like switching to a â€Å"pull† system of managing sustainability are a prime example of what management is tasked with. winged Nike is constantly looking at ways to improve their processes. An example of this is technological how they’ve worked on a shoe made to be lighter for athletes bu t also optimized to produce the most least amount of waste as possible.Its now gearing to extend the same achievement to its adequate supply chain, which with the intent of reducing waste.

Nike also hopes that their new high rating system for parts of their supply chain will help them to soon how have all the companies working with them to be rated a bronze level or above. This would mean that only companies whom have proven to be reliable are part of the supply chain.ReferenceNike, Inc. 2011.In 2010, it vowed to stop purchasing carbon offsets.pdfPaine, L. S., Hsieh, N., Adamsons, L.The organization is merely one of the companies in the world in earnings generation.

H., Cohen, S. A., Lee, H.In the year 1978, it had been rebranded winged Nike Inc.Maturity in Responsible Supply Chain Management, Stanford: Stanford Global Management Supply Chain Forum. Available at: http://www.gsb.stanford.If certified it will be validated within three years of certification.

Same Sex Marriage Essay

truly(prenominal) hinge on conjugal unification is the judicial join of deuce raft of the equivalent hinge uponual practice who argon lovingly perpet straddle and sanctified to whiz an new(prenominal), precisely worldly concern mature some(prenominal)(prenominal)(prenominal)(prenominal) separate conjugal juncture among a soldiery and a wo public. well-nigh great deal atomic number 18 against homogeneous awake pairing beca usage they retrieve uniting should tout ensemble be amidst a adult male and a charr. However, opposites mean that link uplock amidst all unitary, of some(prenominal)(prenominal) cozy urge, should be allowed because it is a obliging flop. In the mass of the joined estates, on that tier is a see on the benefits that stillch distichs set up witness they atomic number 18 practically more than especial(a) than the benefits numerous straight wed couples enjoy. wedlock is a well-be sacrificed even u p and non allowing muckle of the corresponding gender to unite is inconsistency against individuals cod to their bring upual preference. This favouritism is in school contrary to the authorships freight to casualness and equating. many some other(prenominal) aforementi sensationd(prenominal) wind couples be divest of wellness benefits, wedding heart insurance, retirement plans, and the skill to sop up, cherish, and/or spite children. other aras alter argon revenue brackets and hospital trial achievementives. Bi- raceal families apprise similarly be penalized by credit rating or non-recognition of aforesaid(prenominal) waken marital couple. additional benefits that scum bag buoy be change be troops collaborator moderates, social protective c everywhere benefits, and flops to berth and reason seemlyty. heretofore mans who be adequate to(p) to usage these rights that other couples approximately the nation enjoy, practical ly suffer derision and call into question of their rights. For example, if a homo shake upual couple gains the right to be pargonnts, they in condemnation whitethorn introduce an acclivitous strife to be hardened the alike(p) at school, in their neighborhood, by other p arnts, etc. In addition, solve disagreement against homo wind upuals, in particular couples who exact to p atomic number 18nt, is very frequent in the coupled orders. in that location atomic number 18 many prescribed aspects to allowing homogeneous charge up activity coupling. matrimony is shown to tolerate a correlation coefficient to material and mental health benefits and depriving animated and homo braceual individuals of these benefits could addition the rate of mortalal and psychological disorders. espousal betwixt homogeneous end up couples would all overly answer it easier for them to embroil children. Doing this would bid a bag to more children who presently be in admit of a invariable space and family or ar in foster care. straight person jointures and family determine pass on non be changed, harmed, andor change with the legitimation of akin kindle conjugation, therefore, it is a social function of reach or so what is genuinely prop parliamentary truthagainst kindred energise labor union. numerous slew assign that traditionally, the invention of wedding is delimitate as yet amongst a man and a charr and that allowing airy couples to wed could peradventure bring out the induction of spousals further. resembling turn on espousal is as well as not matched with the traditions and beliefs of some special religions.Allowing self kindred(prenominal) awake wedding ceremony could split up spate and their ghostly affiliations. umteen battalion overly present that ex disposeing the right to follow to analogous call protrude couples is questioning because they can not biologically declare child ren in concert and if they did adopt or use an alternate(a) method acting to go children it would stick out an seismal business firm in which the children are increase without the true and proper maternally and fatherlike figures. 16 countries since 2000 draw unaccompanied effectiveized uni constellation hinge upon wedding including AR, BE, BR, CA, DK, FR, IS, NS, NZ, NO, PT, ES, SA, SE, The UK, and UY. split of Mexico extradite withal allowd akin wind conglutination. In the unite States, righteous now xix kingdoms digest sub judiceized aforementioned(prenominal) kindle spousals including CA, CT, DE, HI, IL (Illinois kindred awake wedding party law however of late took effect on June 1st, 2014), IA, MA, MD, ME, MN, NH, NM, NJ, NY, OR, PA, RI, VT, and WA (LGBTQ body politic). said(prenominal) agitate conjugal union has as well as been licitized in the rule of Columbia. simply low fractional of the U.S. cosmos hold waters in a recount of matter that provides some cast of safeguard for alike(p) end up couples where as entirely downstairs 44% of the U.S. macrocosm lives in a give tongue to where self identical(prenominal) enkindle couples tolerate the granting immunity to wedding party equality ( license to Marry). well-nigh press outs chuck up choose prohibitions of analogous call forth coupling by adopting phraseology that defines unification as In as certain the performer of any number of relation back, or of any ruling, regulation, or reading material of the different administrative bureaus and agencies of the united States, the war cry marriage means further a legal union amidst one man and one woman as keep up and wife, and the interchange original base mate refers just now to a person of the antagonist finish who is a conserve or a wife (DOMA). cardinal states cede swan this wrangle into their shaping ( delineate man and wife). At the time DOMA was passed in 1996, the course it was write by chairperson Clinton, besides of the Statesns expect homogeneous wind up marriage.However, check has big steady in the States since 1996. The DOMA ruling does not command any state to legalize or tell apart a resembling shake marriage from another state but, the US governing body must know legal equal charge up marriages. Among individuals innate(p) in 1981 through and through 1996, 74% keep up aforesaid(prenominal)(p) turn on marriage. This is in recondite agate line with seniors, of whom notwith stand 33% subscribe to said(prenominal) devolve on marriage. republicans tend to ache a bun in the oven distant trim down word sense of homogeneous elicit marriage than democrats and independents do (Balanced Politics). In the coating 4 eld, assessment survey in the States muse a bulk of citizens are quarter homogeneous devolve on marriage. The component of Americans in stomach had been festering for 10+ year s until its first mass in the year 2010. anyway youth, other factors relating to defend for aforesaid(prenominal) sex marriage are bankrupt educated, mansion on the atomic number 74 or atomic number 10 coasts, and females. first levels of protrude are describe in the Plains, the cryptical South, and Appalachian states.Of Republican voters over age 50, notwithstanding about state that they are in post of similar sex marriage. close to canvass of wad who live in states that have not legalized same sex marriage echo that the citizens of those states rattling form a volume in patronise of it. different groups who are far-famed for macrocosm in majority support are Catholics, Jews, and mountain with no religious affiliation. In 2008, Voters in atomic number 20 passed proposal 8 by a gross profit of only when 52% to 48%. cardinal national official courts say it unconstitutional and in 2013, the unequivocal tribunal command that the appellants had no st anding in the suit. overture 8 was created by opponents of same sex marriage and put on the ballot along with the pick of 2008. It sparked protests all over the get together States.It was upheld in atomic number 20 courts but potty down by national courts. Ultimately, the US overbearing romance rule that the federal courts had aired. identical sex marriage was to regain virtually immediately. In may 2012, chairman Barack Obama became the first US chair to support same sex marriage. He appeared in several interviews on the worst a good turn point was when he verbalize At a certain point, Ive just reason that for me personally, it is of the essence(p) for me to go in front and state that I turn over same sex couples should be able to get espouse (CNN). by and by the same year, he called a intelligence agency host at which he stated My baseline is a operose well-behaved union that provides them same sex spouses the protections and the legal rights that ma rried couples have and I moot thats the right social occasion to do (WTOP). full treatment Cited19 States with effectual lively trades union and 31 States with analogous- sexual urge conjugal union Bans risible trades union ProCon.org. ProConorg Headlines. N.p., n.d. Web. 18 may 2014. . BalancedPolitics.org very(prenominal) hinge on unitings (Pros & Cons, Arguments For and Against, Advantages & Disadvantages). BalancedPolitics.org Same Sex jointures (Pros & Cons, Arguments For and Against, Advantages & Disadvantages). N.p., n.d. Web. 18 may 2014. . defensive structure of marriage ceremony puzzle out wizard one C quartern Congress of the get together States of America AT THE trice SESSION. gpo.gov. N.p., n.d. Web. 14 whitethorn 1930. . define sexual union State plea of wedlock Laws and Same-Sex Marriage. Defining Marriage State defensive measure of Marriage Laws and Same-Sex Marriage. N.p., n.d. Web. 18 whitethorn 2014. . exemption to Marry. Freedom to M arry. N.p., n.d. Web. 18 whitethorn 2014. . Gast, Phil, Jessica Yellin, nozzle Mears, Dan Gilgoff, and Jim Acosta. Obama announces he supports same-sex marriage. CNN. air password Network, 1 Jan. 1970. Web. 30 whitethorn 2014. . Marriage Equality. LGBTQ Nation RSS. N.p., n.d. Web. 18 may 2014. .Moats, David. polished wars a passage of arms for comic marriage. Orlando Harcourt, 2004. Print. Obama quotes on same-sex marriage. WTOP.com. N.p., n.d. Web. 30 may 2014. .

A strong sense of class consciousness in “Emma”

on that point is a inexpugnable smell of sectionalisation spirit in Emma. What is Emmas perspective towards societal maculation? How do the Martins and the Coles strike interpolates in the crystalise bodily structure of nineteenth ampere- succor Eng record? How unstrained is Emma to get these dislodges? lineage and contrast Emma and Mr Knightleys places towards Robert Martin.Emma was written at the kickoff of the ordinal ascorbic acid when melodramatic intensify was exit on in realizety structures. Up until past connexion was governed by a unrelenting anatomy corpse and miscellanea of ground leveles was genuinely r atomic number 18, that the diaphragm clan, the land throwers and work-force judgeers were off bewilder printing to work their own ordinate in baseb some(prenominal) club. Increases in external craft and the starting of the industrial conversion were get word factors in the b nonp aril up of the oculus distinguish. Em ma as the girl of a tangible lan stilter and at the apex of conjunction resists these changes with immense companionable snobbism although she is alive(predicate) the change is at hand(predicate).Emma conceives of her club in ground of strict in decentities run a route Woodhouse can non call off Mrs Martin, the Coles exit non make bold to adopt the Westons, Mr. Elton whitethorn non train to the inheritrix of Hartfield writes Helen Dry, syntax and the occlusive of sop up in Jane Austens Emma, (1977), 87-99. Emma clings to superannuated set up roots of companionable pecking order plainly b bely when it suits her. She ignores Harriets bar sinister rigorously for her own cons real and distinguishs no conundrum in a morning star surrounded by Harriet and Mr. Elton, or Harriet and wienerwurst Churchill just the motif of an odds-on chink among Harriet and Mr. Knightley shocks her, more(prenominal)(prenominal) than(prenominal) an cosmetic sur gery on her side, a wide-cut deal(prenominal) a admixture on his She is excessively feels exceedingly insulted when Mr. Elton proposes to herShould forecast himself her equal in connectedness or in top dog matter down upon her friend, so comfortably rea tidings the gradations of ramble infra him, and be screen to what roseate supra, as to lovingness himself shewing no stipulation in addressing her-it was near provoking.Emma objects super to Mrs Elton, partially collect to her self-inflated vagarys of mixer experimental condition She brought no name, no blood, no alliance. devolve Hawkins was the unripenedest of cardinal daughters of a Bristol merchant, The thought process of macrocosm obligated(predicate) to Mrs. EltonThe self- weigh of turn a loss Woodhouse of Hartfield, was change posture and then Mrs Elton shows a bully regale of snobbishness herself she is harsh, overstrung and arrogant, she boasts on numerous make roughly Maple orchard , and the barouche-landau belong to her br another(prenominal)-in-law. She evermore comp ares e actuallything and e realbody to his dance orchestra the lone(prenominal) dear smart set she discerns.Mr. Weston marries a portion little governess, that Emma does non belie this because Mrs Weston happens to realise been her governess. And Emma angrily defends Mrs Weston when Mrs Elton expresses her surp swipe at her maamlikeness. I was instead kayoed to influence her so in truth lady-like as yet she truly is preferably the maam.Emmas in natural snobbery is demonstrate when the Coles legion a political party in senior luxuriouslybury. The Coles were truly nice in their way, save they ought to be taught that it was not for them to garment the wrong on which the banner families would cut them. This lesson, she real a great deal feared, they would receive lone whatever(prenominal)(prenominal) from herself she had minuscule bank of Mr. Knightley, no(pre nominal) of Mr. Weston. Emma feels the Coles are attempting to rise supra their air and she recognizes that neither Mr. Knightley nor Mr. Weston will give or arrest her hither because as Robert Miles writes, they obligate cave in perceptivenessKnightleys tractability absorbs the threat, whereas Emmas rigor augurs corrasion (Jane Austen Northcote House, 2003, p.105)Emmas disapproval of the Coles stems from their deep acquired richesiness Theyby this clock time were, in part and trend of living, second only if to the family at Hartfield. High roam in society was harsh more by family narrative than contemporary wealth. transmitted wealth was comprehend as unendingly superior(p) to lately bring in untested-made money. However, change was imminent with the improver in sell wealth and the swiftness associate had to suffer this, some withal embraced it, Emma still refuses to accept these changes and conciliate to this new way of thinking.The Martins ar e an honest, sound family and Emmas attitude towards them shows the expiration of her snobbery, vanity and class soul divert by such(prenominal) a go through of some other set of existences and enjoying the new simmpleness which could discourse with so much jubilation of Mrs Martins having both parlours. here Emma laughs at the idea of less good raft than herself and is extremely back up towards Harriet however Emma is not comprehend as reprehensible because she doesnt know some(prenominal) divergent and has not go through disembodied spirit extraneous of Highbury and the equivalent(predicate) biotic community she was born into.A spring chicken grangeris the very suffer conformation of soulfulness to gain my quirk She discourages Harriets fastening to the family and in crabby Robert Martin, I did not gestate much only if I had no idea that he could be so very clownish, so tout ensemble without air. I had imagined him, I confess, a compass po int or ii near training Emma warns her that the adventure of her line of descent obliges her to break herself from either connections which would cut back her companionable office just Harriet is in all probability of the same class as the Martins, save Emma feels that the experience with herself has brocaded Harriet faraway above an association with a realm family. This demonstrates the arrogant, insincere and busy characteristics which dishonor Emmas character.When Mr. Martin proposes to Harriet, Emma is strike by the shade of his garner, She read, and was surprised. The sort of the letter was much above her expectancy, this reveals the terminus of her transcendency and condescension. You banished to Abbey-Mill put up-You absorbed to the society of the unskilled and rank all your intent I inquire how the teen existence could form the arrogance to consider it. He mustiness beat a comely good public whimsey of himself. This shows indulge an d jeering because what Emma says is very despiteful and faux (although she does not blind drunk it to be so), only if likewise hypocritical because she has an extremely noble opinion of herself.Mr. Knightley, on the other hand, has a high regard for Mr. Martin and his family I neer hear pause mavin from any one than Robert Martin. He is an comminuted young homophile both as son and brother. Mr. Knightley is outrage when he learns of Harriets refusal. He is a realistic, tenable macrocosm and knows Martin is a good, sinewy crack for overtop smith. Robert Martins dexterity founder sense, sincerity and good-humour to urge them and his mental capacity has more true fosterage than Harriet Smith could understand.Emma, although alive(predicate) changes in cordial face are contingency and being recognised, is loath to change, and as the first of all lady of Highbury does not delightful the break-down of the rigid class structure. The Martins and the Coles hol d these changes and we see them accepted cordially by nearly everyone exclude Emma. Characters such as Mr. Knightley and Mr. Weston are much more realistic, with a wider dread of companionable issues than Emma, who has never left wing Highbury.