Germany Culture Essay

Have you at any point pondered where the Christmas tree originated from? Along time back, in the mid 700’s a priest, called St. Boniface, was lecturing a gathering of Germanic Druids. The Druids worshiped oak trees. Also, so as to stop the Druids worshipful admiration of oak trees, the priest hacked down a gigantic one. Slamming down to the earth, the tree squashed everything in its way, aside from a little fir sapling. The priest proclaimed this was a marvel that this one single sapling wasn’t murdered and closed, â€Å"Let this be known as the tree of the Christ Child.† And this is the manner by which to custom of having a tree during the Christmas season became. It was begun by the Germans, and moved to Europe, who carried it to America. [Marples] German Americans have had an enormous effect on the American culture. Perhaps the biggest explanation could be that individuals with German family line include around 51 million individuals, which makes up 17% of the entirety of the U.S’s populace. That’s about one fifth of all America’s populace where one of their progenitors started from Germany. [American] Germans began going to the British Colonies of the New World, presently the northeastern piece of America, during the 1680s. Numerous workers from German kept on coming to America during the nineteenth century. Many moved to America due to lack of land, and strict or political abuse in Europe. [Zane] Indeed, even as of late, Germans have helped shape America into what it is today. German Americans have impacted pretty much every field of American culture, including science, design, industry, sports, amusement, philosophy, government, and the military. Officers Baron von Steuben, John Pershing, Dwight Eisenhower, and Norman Schwarzkopf instructed the United States Army in the American Revolutionary War, World War I, World War II, and the Persian Gulf War. John D. Rockefeller, William Boeing, Walter Chrysler, George Westinghouse, and Donald Trump have likewise been a significant piece of American industry and business. Angel Ruth, Lou Gehrig, Jack Nicklaus, Doris Day, and Leonardo DiCaprio became well known competitors or entertainers. Lastly Albert Einstein and Wernher von Braun, two German Americans, incredibly affected America and the entire world. Numerous acclaimed, notable, and individuals who have changed America significantly have been German Americans. [German] German Americans have additionally changed the American food significantly moreover. Germans brought hoard mutts and cheeseburgers to the America’s, which is presently known as the â€Å"American Food†, or the food that individuals consider when they hear America. They additionally have the lager fermenting commanded for a large portion of America. German workers Eberhard, Anheuser, Adolphus Busch, and others have extraordinarily changed America’s lager showcase. [Mittelman] [Home of the Hamburger] By and large, the impact that German Americans have had on America is gigantic. They have helped shake America from multiple points of view including occasion customs, science, sports, diversion, and government. America isn't made of one individuals, yet of many. Also, their idea’s and conventions all combined is the thing that makes this such an extraordinary nation.

Dove Advertising and Body Odor free essay sample

While considering the item Dove it is an antiperspirant which gives additional insurance for individuals who have stench and it helps when an individual needs it to shield from getting personal stench, in this manner Dove antiperspirant wont make the move, the slogan that Unilever use for Dove will be utilized by solidarity Consultant to advance the item by utilizing another limited time crusade. Fundamentally Dove has wide scope of antiperspirant antiperspirants to shield individuals from getting personal stench and it gives 24 hours insurance, further, it gives truly newness and intellectually certain, even in the hardest minutes. . 1 Target Market The limited time crusades of Dove was mostly centered around it’s essential customers who were youthful grown-up females engaged with sports, and obviously the working populace of ladies and not-working ladies 16-45 who need to remain new and have a functioning way of life and have the certainty to spend the remainder of the day w ithout stressing over stench. We will compose a custom article test on Bird: Advertising and Body Odor or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page . 4. 2 Communication Objectives †¢Increase Dove brands piece of the pie by 10% inside one year. Make mindfulness among the objective gathering inside one year to 30%. †¢Create positive sentiments about the brand among 30% and inclination among 15% of the intended interest group. †¢Communicate key advantages of the Dove antiperspirant that intrigue to the objective market. (www. uniliversrilanka. lk) 4. 3 Campaign Idea †¢ Increase brand mindfulness. †¢ Build brand picture. †¢ Increase client traffic. †¢ Increase requests from end clients. †¢ Provide data Increasing utilization of a built up brand They followed IMC apparatuses as follows, 4. 4 Advertising The fundamental goal in promoting this was to make mindfulness and give data about Dove and to make Dove the best item in the antiperspirant business. Each significant medium had been utilized to convey these messages, including TV, radio, magazines, papers, the Internet, transporter packs and a nnouncements.

Poemtober!

Poemtober! You might have heard of inktober, a recent phenomenon where artists draw a picture for a different prompt every day in October. This year, one of my friends from hall, Lisa T. 20, and I decided to do poemtober, where we write poems to the inktober prompts. Were both not really artists (or not as much as Id like to be, anyway), but we wanted to exercise our creative muscles a bit and it came up that we both like to write! We have very different styles, as youll see I got her permission to publish a few of each of our favorites below, and Ive noted which prompt each poem was written to. I didnt manage to write for every single prompt, because, like, life, but I did make it through a lot of them. When I fell behind, sometimes I would combine prompts, and I actually really like a lot of the poems that came out of these. It was interesting to see what just sprang out of my pen and what was really hard to write since the prompts were intended for art rather than poems (and I think, especially, not for serious poems), some of them are. interesting. I got very lucky with drooling and had some same-day inspiration, but roasted, chicken, and whale didnt come to me so easily :P I always have mixed feelings about my own writing in the moment, as one does, but when I look back over the stuff I wrote in Oct., I really like a lot of it! Im glad that I wrote a lot more than I normally would have, pushed myself a little, and created some nice words. This also shows me that I dont have to sit around for two months waiting for the perfect phrase to come to me, which is my usual style. I definitely couldnt keep this up all year round, but I will try to write a bit more in the future, I think :) Les voilà! (Lisas is first, then I alternated them; also, she likes capitals more than I do.) 10/2: Tranquil My bare feet brush across the rain-soaked pine needles. My fingertips trace the damp, grooved bark of the fallen trees â€" their ancient, winding roots torn from the earth, their majestic crowns too heavy to weather the gale. The rolling hills are littered with broken branches and cracked cobblestones; rivulets of mud, silt, water, and debris pool in the dips and valleys. The wind is still now, though the humidity weighs upon my every breath. Thunderheads, dark and tense and low, press down upon my skin, my land, my sky. All around, lightning ripples, crackles, courses through my veins. I lift my arms and my voice, and sing, elegiac, to the open air. There is always a storm just past. There is always a storm to come. I am ready. The deepest tranquility I have ever felt is here, in the eye of the hurricane. 10/10: a start [exhausted/star/precious/flowing] from an exhausted star, all her energy expended and nothing left but to give up and die, were we born. what a power it takes to say, and mean it, that your bones will give rise to flowers flowers you cannot see nor control. i imagine the stardust and the light flowing out of her, the precious currency of life what a power it takes to let go, and watch, as your blood streams out of you to found another race. in the myths its always unwillingly we were created, or accidentally, but i like to think our mother knew it was the best (the hardest?) thing she could do with the power she had left, and in the moment that she traded her life for our being, she knew it was worth it. 10/4: Spell The mountains were once the bodies of giants, and the forests their dying blessings. The sweet meadow air was a spell of the faeries, and the flowers their final wishes. Bow your humble head, child; face this sacred sublime. Let the magic fade, child; give your final farewell. For it is all too old, too wild, too motherly and monstrous, for the likes of us to bear. 10/9: like a sack of potatoes [drooling] the windows are dark, but the planes purple night-lighting makes everything seem just almost as though it has colour. i tread carefully on my way to the bathroom, my legs cramped and unused. two people occupy seat 11A: a man and his sleeping daughter, age three perhaps, and i pause only for a moment not meaning to stare and see him wipe the drool off her chin as he holds her in his arms. right as i left for the airport my father came to me, wanting to show me how to take care of my bike, an image flipped and superimposed, now, and i feel his arm around me as i wonder if, when he looks at me, he sees a three year old whose drool he once carefully and lovingly wiped if he sees every person i have ever been, and how overwhelming that would be. how very many lives you must be able to hold in your hands, if you want to be a parent. 10/8: Star Last night when the lake froze over, I wrapped myself in a warm wool coat and pulled on gloves and hat and scarf, walked out over the moonlit snow and saw trillions of stars reflected there in that icy mirror. I laid down on that polished surface, felt the stars solid below me, saw the stars shining above me, and wondered, wondered, wondered. I thought about the vastness of the world, the limitations of my life and my experience; about all the beauty that I had and had not seen, all the cruelty that I could and could not change; how each action I took was both immense and infinitesimal, how ineffable and inexplicable it all was. I wept, and after my tears had frozen onto the quiet ice, I stood and walked home. I curled up on the cushions by my windowsill with a novel and a hot cup of chamomile tea, and watched the snowfall until I drifted off to a peaceful sleep. 10/30: and if my hands hold yours? [gift] you can hand me so much with your words although sometimes i feel that in the giving you are taking. interesting that; but between maybe 11 and 12 (ive scheduled the rest of my time for other anxieties) i wonder if it is i doing the taking. around 11.45, i add, maybe this is how it is. maybe it is not possible for anyone to give any person anything; and of course when i walk to class in the crisp air at 8.55, what a dumb idea, and instead i muse on the nature of these crooked and messy handcrafted gifts we give, on the tangled yarn skeins i have accepted into my being and burned for warmth. i dont know if i am taking something from you, in the admitting of this. actually perhaps like a doped semiconductor even our holes carry electricity; perhaps, although i do take, it is taking that you need to survive. i dont know. i am standing here with my hands full of phrases, spilling everywhere, and who knows if they are mine or yours, but i suppose we must attempt to cobble them together, to shove them together, into something somehow that heartens us both. 10/12: Whale   I dreamt of a haunting whale-song, encased in arctic ice I carved a chisel from my bones to free it The song flooded my lungs, drowned me Harmonious and sweet I closed my eyes and knew peace I sunk to a village on the soft sea-floor By a quaint cottage with seaweed swaying on the lawn A loving couple chatting on the front porch swing Their radio playing that same whale-song I asked their names Sedna, Ophelia, they said, and invited me in for tea I woke with memories of the advice they gave Promises of hope, love, a better life waiting Whale-song ringing crystalline in my ears Post Tagged ##Poetry #inktober #writing

Nietzsche s Philosophy On Morality - 986 Words

That all strive to self-overcome, and in turn, attain freedom, is a fact accepted by Nietzsche. What the thundering philosopher renounces is morality and its ill-mannered objective comprehension of the will to power. This he sees as the culprit who impedes on (modern) man s ability to understand and attain said power. The perplexity of objectivity and will to freedom is inevitably space from which the concept of morality arises. Nietzsche provides a detailed account of two forms of morality, that of the master and the slave. The individuals who correlate to master morality are characterized as strong individuals with a set of self-manifested which they live in accordance with. The masters think themselves powerful beings and equate this power to the Good. These individuals value create and determine good is that which is noble, good, strong, and powerful. This is affirmed by power and in turn, affirms the beliefs. (Nietzsche 115). Once a definition is ascribed to the concept of Good , the Bad is defined. That which is labeled as the Bad is likened to the weak-will, confused, oppressed individual. These are the individuals who compose the mentally of the slave morality. In likeness to their counterpart, they also long for power but due to subtle suspicion of the masters, attain it differently. Deducing a new set of values of that which is the Good, and declaring it that which is good for the whole. This Good they identify as the practice of patience, humility, pity, andShow MoreRelatedFriedrich Nietzsche s Influence On Modern Intellectual History And Western Philosophy1559 Words   |  7 PagesFriedman Wilhelm Nietzsche was a German philosopher, poet, cultural critic, philologist, and a Greek and Latin scholar. His work has had lots of influence on modern intellectual history and Western philosophy in general. It revolved mainly around art, philology, religion and science. He wrote about morality, tragedy, aesthetics, atheism, epistemology and consciousness. H owever, some of Nietzsche s most profound elements of his philosophy include his powerful critique of reason and truth. He arguedRead MoreBook Report On The Book Le Gai Savoir 1421 Words   |  6 Pagesfirst time I heard about Nietzsche was a few years ago, in my chemistry class. I had a friend who spent all his time, in science classes, reading books about philosophy. His nonconformity caught my attention. I started to be interested by the big mustache of the author on the cover page of his book Le Gai Savoir, because I knew, of course, that all authors with big mustache – such as Victor Hugo and Albert Einstein – wrote about great things! So I started to read Nietzsche s works. Then, one day, myRead MoreNietzsches Will to Power1697 Words   |  7 Pagesof the will to power successfully â€Å"debunk† traditional religion, morality, and philosophical claims to provide the â€Å"disinterested† or â€Å"objective† truth? Nietzsche introduced an idea of philosophy that was more than simply a rational groundwork of existence or as the pursuit of an absolute truth. Instead, he suggested that philosophy is something to be respected as a personal interpretation of life and all its faculties (morality, existentialism etc.) and that was – for him - focused on life affirmationRead MoreImmanuel Kant And Friedrich Nietzsche Essay1504 Words   |  7 Pagesand Friedrich Nietzsche are two widely acclaimed philosophers due to the groundwork they made towards the philosophical principles of morality. However, even though they both have openly discussed their views, they have ended up contradicting each other. Kant implied that morality is not learned, but rather predestined, whereas Nietzsche alluded to a experience based morality, or one that is learned through actions and memories. Although these two men have accepted views of morality, the ideas ofRead MoreAristotle And Aristotle s Theory Of Moral Virtue 1229 Words   |  5 PagesNietzsche and Aristotle were two of the most significant philosopher of not only their time but their works has lasted throughout the centuries to influence even some today’s greatest minds. Their works however could not be any separated, Aristotle is a prominent figure in ancient Greek philosophy, making contributions to logic, metaphysics, mathematics, physics, biology, botany, ethics, politics, agriculture, medicine, dance and theatre. He was a student of great thinkers such as Plato and SocratesRead MoreNietzsche And Murdoch s Theme Of Morality978 Words   |  4 Pages Nietzsche and Murdoch’s Theme of Morality One of the nineteenth century’s greatest philosophers is Friedrich Nietzsche. Nietzsche was ideas regarding morality and nature continue to be debated today. Irish Murdoch another great philosopher writer of the 20th century wrote about philosophy regarding religion and nature. Both philosophers discuss the theme of morality in contrasting ways. Nietzsche believes in individual morality from the natural perspective and religion not from nature. MurdochRead MoreNietzsche s Philosophy On Personal Life And Education1200 Words   |  5 PagesFriedrich Nietzsche was a German, writer, poet, thinker and philopher. He was renowned for his ideas on the end of religion, existentialism and the concept of good and evil. Nietzsche focused essentially on the end of religion. He once declared that â€Å"God is dead†, a statement that decidedly defied Christianity as well as morality. According to the Stanford Encyclopedia of Philosophy, he was rapt in the development of â€Å"ind ividual and cultural health, and believed in life, creativity, power, and down-to-earthRead MoreMaster Morality vs. Slave Morality: Neiztche867 Words   |  4 PagesMaster Morality vs. Slave Morality: Neiztche Wikipedia defines morality as â€Å"a system of principles and judgments based on cultural, religious, and philosophical concepts and beliefs, by which humans determine whether given actions are right or wrong.† (Wikipedia Morality) Friedrich Wilhelm Nietzsche, a German philosopher thought up of the idea that there are two moralities; The master and slave morality. These define a person by there actions to there world around them and how they handle certainRead MoreAnalysis Of Spinoza And Nietzsche s Spinoza 1699 Words   |  7 Pagesup a morality, for a very simple reason: he never asks what we must do, he always asks what we are capable of, what s in our power, ethics is a problem of power, never a problem of duty. In this sense Spinoza is profoundly immoral. Regarding the moral problem, good and evil†¦he doesn t even comprehend what this means. What he comprehends are good encounters, bad encounters, increases and diminutions of power. Thus he makes an ethics and not at all a morality. This is why he so struck Nietzsche. Read MoreComparing Nietzsche And Freud On Crime And Punishment931 Words   |  4 PagesConception of civilization in Nietzsche and Freud in relation to crime and punishment Nietzsche critiqued modern civilization since the entire scheme of modern society went against his philosophy. Nietzsche was afraid modern society and religion would bring the individuals to nihilistic voids, as they would eventually turn into uninteresting herds of controlled animals. Nietzsche wishes the individuals to achieve self-awareness, in that individuals would act upon themselves for what they truly

Inside Mass Trading By The Nearby Chairman - 1320 Words

Amid this week, I have been hired as a consulant by the nearby chairman to outwardly analyze the sundry business structures. My part is to give dissection and answers to these principal inquiries that will profit the chairman comprehend the structures of a number of the organizations in his city. With a specific end goal to short the leader, I was given the errand to examine the different business structures and qualities of every that will be examined in incredible detail alongside samples of the sundry business structures. Different focuses that will be examined are: true life case of the business sector structure in the leader s city, high ingression hindrances into a market, the aggressive weights that are available, the value†¦show more content†¦Every last one of these businesses has it attributes that different each from an alternate. Markets might be delegated aggressive relying upon what number of merchants are searching for the interest of clients and having sola ce that new business first market structure. Flawless rivalry is characterized as the business structure in which there are numerous merchants and purchasers, firms create a homogeneous item, and there is free section into and passageway out of the business (Amacher Pate, 2013). Inside immaculate rivalry, there are an extensive number of merchants. Since there are an extensive number of venders of the same item, the cost can t be influenced. An alternate normal for impeccable rivalry is the simplicity of moving lock stock and done with the business. The interest bend for the creation delivered by a superbly aggressive firm is splendidly flexible at the beneficial business cost. The firm can offer the majority of the yield that it needs at this cost in light of the fact that the business is a fairly little piece of the business sector. As a value taker, the firm does not need to right to charge a higher value and would not charge a lower cost. The business worth taking a gander at a flawlessly aggressive firm is additionally o rdinary income yet, most vital, peripheral income. There is no administration confinement, tenets, and regulations. There is no start up expense. Over the

Client Understanding Paper Free Essays

University of Phoenix ACC/541 Client Understanding Paper As per your request of an analysis of the following topics: Adjusting lower of cost or market inventory on valuation, Capitalizing interest on building construction, Recording gain or loss on asset disposal, and Adjusting goodwill for impairment. The Financial Accounting Standards Board (FASB) established clear guidelines addressing the items mentioned above. I will outline that FASB generally accepted accounting standards (GAAP) affect each area, and how these improvements to the company will benefit the company’s financial health (FASB, 2010). We will write a custom essay sample on Client Understanding Paper or any similar topic only for you Order Now The methods of inventory valuation are different according to companies, but at the end of the day the chosen method should be consistent each year according to the general accepted accounting principles. A manufacturing company will generate inventories for finished product, raw materials and work in progress, so lowering the cost of market inventory can be very intimidating and consuming. Inventories and prepaid expenses present some additional valuation issues. With the emphasis on net income reporting, the inventory valuation process has become secondary to the matching of expired inventory costs to sales. The use of any of the acceptable inventory flow assumption techniques prescribes the amount that remains on the balance sheet, and it is likely that each of these flow assumptions will result in different inventory valuations in fluctuating market conditions. In addition, the accounting convention of conservatism requires that a lower of cost or market valuation be used for inventories (Schroeder, Clark, Cathey, 2005). Using the first-in-first out (FIFO) or the last-in-first-out (LIFO) method is the perfect way to identify the cost of each inventory item. â€Å"A valuation method (e. g. LIFO, FIFO, average cost and specific identification) is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. † LIFO is not commonly used because the last goods purchased are the first to be sold. The inventory at the beginning of the year will have the earliest goods purchased acquiring a valuation of an early price. FIFO is better used for lowering cost especially during periods of increase prices. It is also important to identify a method for valuing the items in the inventory and calculating the cost of goods sold. This can be done through the cost method, the lower of cost or market and the retail method. â€Å"A valuation method is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. The lower of the two amounts must be used when recording inventory. † The cost method involves all direct and indirect costs to acquire the inventory. The cost of the products purchased consists of the invoiced purchase price minus discounts or trade with and addition of transportation, shipping additional cost incurred for attaining the product. Lower of cost or market method â€Å"determine the market value of each item on hand as of the inventory date, compare the market value with the cost of each item, and use the lower of the two as the inventory value of that item† (Hagen, 2005). The American Institute of Certified Public Accountants (AIPCA) in conjunction with the Financial Standards Accounting Board (FASB) issued ARB No. 3 that lower of    cost or market rule apply to all inventories. Lower of cost or market aspect (LCM) is also supported and defined by SFAC No. two and SFAC No. 6. The LCM rule considers the market that purchases and sells the inventory. In general, the conservatism principle applies to LCM method of accounting. Conservatism principle directs a company to choose the more â€Å"conservative† dollar amount when considering two amounts that represent inventories. This helps a Company to report accurate losses on their income statement. To determine LCM, one must also consider net realizable value (NRV). This value represents the selling price of inventories minus the fees associated with completion of sales. The NVR is key to determining true LCM. Conclusion of market value also refers to an items current replacement cost. This cost falls between the NRV (ceiling value) and the floor value (NRV- normal profit). Inventory cost adjustments are required by accounting standards. Incorrectly reporting inventory values at higher levels is a fraudulent act (with harsher penalties under Sarbanes Ox). Inventory valued at $10 with a true value of $5 is a punishable event (FASB, 2010). When a building asset is developed, a vast amount of time is required between the start and completion of the project. Normally the cost of should include all cost to prepare the asset for its useful life of the asset or for sale. The capitalization of interest cost on a building give a guideline on the amount of interest to be capitalized and for the financial statement disclosure. The expenditures must be qualified ahead of time, activities must be in progress and the company must be paying interest. Capitalization ends when the building fully constructed and is in use. Interest is not capitalized on inventories manufactured on a repeated basis or if the building is acquired using gifts or grants under restriction by the donor or grantor. â€Å"When additional financing is incurred after construction expenditures have begun, a firm may capitalize interest on construction expenditures either using an end-of-period average interest rate that includes all financing outstanding at the end of the period (general or specific, as appropriate) or using only the finance outstanding when the construction expenditure was made. Scofield, 2004) The average capitalized rate can be computed using the weighted-average or the specific method. If you were to purchase a building after it was completed, the sales price would include all costs (plus a profit to the seller). Part of the costs in building something is the interim borrowing costs†¦ in this case, the construction loan. Adding the loan to the other costs (brick, mortar, labor) is called â€Å"capitali zing† the interest expense. This creates a higher cost basis for the building and can be â€Å"recovered† through the depreciation expense deduction (over the life of the building). The three main events in the life of an asset are the acquisition, useful life, and disposal or retirement. At the end of an asset’s life, gain or loss of its disposal is recorded. A gain or loss will take place at the disposal of any assets and should be logged as journal entry along with any related incidental cost. The unrealized gains and losses are noticed according to its earnings. All changes whether upward or downward that involves investment shares are shown as income or losses with a change in market value that requires an adjustment to its carry value. At the time disposal there can either be a gain or loss or no gain or loss. Schroeder, Clark and Cathey states that all unrealized gains and unrealized losses will be valued the same for asset valuation purposes. For trading securities, the gains and losses are noticed in those periods in which they occur; for these assets the method is consistent with other accrual accounting requirements. A consistency with the SFAC No. six definition of comprehensive income is determined because comprehensive income is determined by the changes in net assets and would include changes in the market values of assets. For trading securities, no further masking of gains against losses that occurred under the aggregate valuation approach of SFAS No. twelve is needed. Goodwill for impairment must be assessed by companies at least once per year. If an impairment of goodwill the carried amount will be lessened and there will be recognition of impairment loss. Goodwill for impairment test must be recorded as reporting units. These could be the company’s operating segments identified under SFAS 131, or a â€Å"component† of a reportable operating segment as defined in paragraph 30 of SFAS 142. (Huefner and Largay III, 2008). Goodwill is comparing each unit’s estimated fair value of the reporting unit with the unit’s fair values of its identifiable net assets. This process and the process of allocating purchase price differentials of asset acquired, goodwill and liabilities assumed is very similar. The total of the tentative assignments of goodwill to reporting units can surpass the total goodwill recorded by the total entity but when this occurs, the tentative unit assignments are reduced in some reasonable fashion to make the sum equal to the total recorded goodwill (Huefner and Largay III, 2008). Losses on impairment cannot be changed but according to Schroeder, Clark and Cathey, an impairment loss for goodwill should be reversed only if the specific external event that caused the recognition of the impairment loss reverses. A reversal of an impairment loss should be recognized as income in the income statement for assets carried at cost and treated as a revaluation increase for assets carried at revalued amount. At the end of the developing period, the annual impairment test is done on an aggregate basis, which means an increase in goodwill on some books annot offset impairments found in other units. Huefner and Largay III also states that given the potential significance of the change in the accounting treatment of a major asset, the authors expected to observe numerous large impairment write-offs due to implementing the new standard, and large increases in net income because of eliminating goodwill amortization as an expense. In conclusion assets involving current assets, long-term investments, fixed assets, and intangible assets at some point can be changed into cash. Intangible assets except goodwill can either be determinable or indeterminable useful lives. Schroeder, Clark and Cathey explain that those with determinable useful lives are written off over the period of benefit. The cost of acquiring goodwill as well as intangible assets with indeterminate useful lives, is not amortized. References Schroeder, Richard G. , Clark, Myrtle W. , and Cathey, Jack M. (2005). Financial Accounting Theory and Analysis, The Development of Accounting Theory. Financial Accounting Standards Board. 2010). Financial Accounting Standards Board home. Retrieved April 5, 2010 from, http://www. fasb. org/. Scofield, B. (1994) Full disclosure of interest capitalization decisions. The National Public Accountant. Retrieved on April 5, 2010 from http://www. allbusiness. com/accounting. Huefner, R. J. , Largay J. A. (2008). The CPA Journal. The Effect of the New Goodwill Accounting Rules on Financial Statements. Retrieved on April 5, 2010 from http://www. nysscpa. org/cpaj ournal/2004/1004/essentials/p30. htm How to cite Client Understanding Paper, Papers Client Understanding Paper Free Essays Client Understanding Paper ACC/541 April 01, 2013 Abstract As a newly hired Staff I there will be a responsibility to analyze the work papers for the organization’s clients. In this situation a client is not clear about why a Staff I is asking for information on adjusting lower of cost or market inventory valuation, capitalizing interest on building construction, recording gain or loss on asset disposal, and adjusting goodwill for impairment and requires explanations on these topics. An explanation of each is provided to include sources from accounting websites, Generally Accepted Accounting Principles (GAAP), and accounting pronouncements. We will write a custom essay sample on Client Understanding Paper or any similar topic only for you Order Now In addition to the explanation for each accounting practice there is also an explanation of the impact it will have on the financial statements and examples of calculations to aid with real-world application. Client Understanding Paper When beginning a job in the accounting field it is likely that the newly hired staff will be responsible for analyzing the documentation of clients within the organization. If a client becomes confused why certain documents are required to be analyzed explanations will need to be provided to the client for his or her understanding. Within this paper is an explanation of some of the topics a newly hired accountant may encounter when working with clients. These topics cover adjusting lower of cost or market inventory on valuation, capitalizing interest on building construction, recording gain or loss on asset disposal, and adjusting goodwill for impairment. Adjusting Lower of Cost or Market Inventory on Valuation A requirement of Generally Accepted Accounting Principles (GAAP) is that inventory is recorded at the lower of cost or the market value and is known as Lower of Cost and Market (LCM). This pronouncement is covered under Accounting Research Bulletin No. 43 (ARB). The need for LCM typically occurs because the inventory has become obsolete, it has deteriorated, or the market prices have declined for the inventory. When using LCM inventory cannot be reported higher than the net realizable value less expenses known as ceiling and cannot be reported lower than the net realizable value plus normally attainable profit known as the floor (Investopedia, 2013). Net realizable value (NRV) is defined by AccountingCoach (2013) as â€Å"the expected selling price in the ordinary course of business minus the cost necessary for completion and disposal† (para. 08). NRV is considered to be a main component when determining market value. The definition of market found in the term â€Å"lower of cost or market† is considered to be the cost upon replacement. However, as mentioned above the market amount must fall between the market ceiling and floor. For example, if the replacement cost is in the middle of the ceiling and floor that figure will be the market cost. If the cost is above ceiling, the ceiling will be the market value, and if the replacement cost is below the floor, the floor amount will become the market value. Once LCM is determined GAAP permits it to be applied in three ways: inventory total basis, item by item basis, or inventory categories basis. Inventory total basis will yield the smallest loss on the income statement and smallest reduction of cost to inventory, and the loss is reported in the accounting period when the loss took place. Item by item basis is the opposite of inventory total basis because it results in the largest loss reported on the income statement and largest reduction of cost to the inventory. Item by item basis is also reported in the accounting period when the loss took place. Inventory category basis settles in the middle of inventory total basis and item by item basis, and reports loss on the income statement when the market value drops below cost (AccountingCoach, LLC. , 2013). Capitalizing Interest on Building Construction There is an inquiry for capitalizing interesting on building construction because the interest created from the debt for the assets construction is added to the cost of the construction instead of expensing on the income statement of the current period. According to, the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards (SFAS) No. 34, Capitalization of Interest Cost the interest will be added to the construction cost and reported on the balance sheet. It eventually will be reported on the income statement but will show as part of the assets depreciation expense. The ability to capitalize on the interest ends upon completion of the assets creation and does not include minor modifications. For example, if multiple pieces of equipment are in construction and after each is completed it is prior to the completion of others then the interest may be capitalized on each individual unit upon completion. Recording Gain or Loss on Asset Disposal Under GAAP when a company disposes of a long-term asset at a cost different from the book value of the asset the difference will require an adjustment to net income on the cash flow statement. The difference between the disposal price and book value is considered either a gain or loss. For example, if a vehicle has a cost of $20,000 less accumulated depreciation of $17,000 the book value will be the difference equating to $3,000. If the vehicle is disposed of for $3,500 the difference between the book value and disposal amount equates to $500. This $500 is recognized as a gain on the sale of the asset and increases net income. Using the same example if the asset sold for $2,000 a loss of $1,000 would be recognized on the asset resulting in a reduction of net income. In the operating section of the cash flow statement any gain recognized will need to be deducted and any loss will need to be added. These additions and deductions must occur to avoid double counting because a requirement of asset disposal is that the proceeds recognized from the sale must be reported in the investing activities section of the cash flow statement that directly follows the operating activities section. If no loss or gain occurs because there are no proceeds and the asset has been fully depreciated a debit will be made to accumulated depreciation, and a credit will be made to fixed assets. Adjusting Goodwill for Impairment When a company purchases an intangible asset for more than the assets book value then goodwill impairment occurs. The difference between the purchase price of the asset and the book value is the goodwill and will require an adjustment. For example, if ABC Insurance is sold for $10 million to Progressive Insurance but only has a book value of $8 million then the difference of $2 million is considered goodwill and is reported as an asset on Progressive’s balance sheet. If after the sale occurs Progressive decides to remove all of ABC Insurance’s local offices and designates them as an online company only resulting in a loss in sales of 50% this may result in a drop in fair market value to $5 million. The drop in fair market value will require Progressive to make a goodwill impairment. Progressive will combine the current market value of $5 million to the goodwill of $2 million comparing the total of $7 million to the purchase price of $10 million. The difference created of $3 million must be reflected in the books by reducing goodwill by $3 million. Recording goodwill impairments is important because it can represent a large portion of a company’s net worth. If these changes are not reported the net worth can seem overinflated and mislead investors. This very reason is why companies are required to have their goodwill tested annually, comparing the actual value of the assets in question to their recorded value and adjusting for the difference every year (InvestingAnswers Inc. 2013). In summary, clients may have limited accounting background and may require explanations of accounting terms and documentation, accounting authority, accounting procedures, and the purpose and impact of certain accounting practices. Explained within this paper is a brief overview regarding common accounting practices, such as LCM to include NRV, how to apply LCM, and the impact it will have on the financial statements. Also included is when and what interest can be capitalized on building construction, how to record gain or loss on the disposal of an asset, a definition of goodwill, and how and why it must be adjusted if there is an impairment. References AccountingCoach, LLC.. (2013). Lower of Cost or Market. Retrieved from http://www. accountingcoach. com/online-accounting-course/27Xpg01. html InvestingAnswers, Inc.. (2013). Goodwill Impairment. Retrieved from http://www. investinganswers. com/financial-dictionary/financial-statement-anal How to cite Client Understanding Paper, Papers

Management Aspects Essay Sample free essay sample

Maestro Prints is to supply a quality prints and designs that will convey client a comfy experience have oning alone designs. sing quality service and portrays the whole individual uniqueness. As to supply client with good relationship and first-class service and quality prints were they can make their ain designs-prints-wear. Most particularly. in presenting the true value and satisfaction and meeting clients delight. Mission â€Å"To supply a quality prints and lay-outs that may convey enjoyment. felicity and comfort to our clients. † Vision â€Å"To go a good known printing store and will offer quality merchandises and a profitable concern by supplying first-class service. Exceed the competitory printing in the market and spread out the concern outside parts. † Goals/ObjectivesSelling Aspect * To be able advance the merchandise in a good manner that can perforate to the market. * To pull more clients within half month of its operation. * To guarantee that the advertizements will non merely profit the company but besides to the clients that will purchase and utilize the merchandise. We will write a custom essay sample on Management Aspects Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Operation/Production * To increase concern profitableness.* To increase profitableness to a given period. Administrative * To supply cost effectual client service* To efficaciously advance the company’s vision mission to the employees to hold occupation satisfaction and motive Fiscal Aspect * To hold a written records of the company concern histories. * To be able to calculate the supply and demands of the merchandises. * To guarantee that the concern is profitable and operational. Forms of Ownership In set uping our concern. we choose to organize partnership which is trading because our concern organisation formed with the aim of marketing ware we purchased or selling of merchandises we manufactured. Each of us contributed services. such as looking for topographic point where to set up our concern. canvass monetary values and carry oning study and interview to the people if our merchandises will thrive. The concern will be created by a contract of a partnership of five individuals viz. : Kriziah Marie Lauta. Pamela Ann Ysulan. Genelyn Cordova. Roselle del Rio and Gladys Jane Bacarro who agreed to lend money to raise financess. Each will lend Php 600. 000 for a entire capital of Php3. 000. 000. All agreed to hold equal sharing in the division of net incomes ensuing to 20 % each among persons. The concern is a sort of general partnership in which all spouses are apt for all debts beyond personal parts. Partners will hold common apprehension and brotherhood in exerting authorizatio n. One of the spouses is besides portion of concern operations and will hold designated places. as a director. Organizational StructureGross saless Forces( 1 ) Teller( 1 )General PartnersLay-out/ Graphic Interior designers( 2 )Technicians/ Equipment Operators BookkeeperShop Director Job Descriptions Shop Director The director is one who plans. oversee staff. and coordinates activities. S/he is the 1 who regulates policies and pull off the day-to-day operations by supervising the people involved in the concern. Technicians/ Equipment Operators Technicians/ equipment operators are the 1s who operate printing equipment and are responsible for merchandise printing. They make certain that right merchandises are printed with matching designs accurately. They must besides familiarise the equipments that their utilizing an learn how to mend and keep the stable conditions of the machine. They are besides responsible for the stores care and cleanliness. The direction decides to hold two operators Lay-out/ Graphic Interior designers The lay-out/ in writing interior decorators normally make designs that involved working with clients on manners and tendencies. doing unsmooth designs pulling by custodies or utilizing a computing machine. doing samples to show their thoughts. and carry oning quality cheques on their plants to guarantee that these suits clients penchants. The store will hold two lay-out/ in writing interior decorators. Teller Cashier normally received payment by hard currency. cheque. recognition cards. verifiers or automatic debit. Then. issues receipt. refunds. recognition or charges to clients. . the tellers has the duty to procure hard currency and avoid any deficits. Besides. keep the cashier station clean and orderly. The direction decides to hold on teller. Gross saless Forces The gross revenues forces have good communicating and listening accomplishments. as front line drive s/he must be able to construct dealingss with clients. have a professional visual aspect. good dialogue accomplishments and the ability to work toward gross revenues ends and marks. S/he can negociate on footings and monetary value. so they must come to an agreement with a client efficaciously. Bookkeeper The bookkeeper assures and keeps fiscal records and prepares hard currency. verifiers. and junior-grade hard currency. S/he is the 1 responsible in pull offing and managing budget. Make certain that the hard currency expenses and influxs are documented. Another undertaking of the bookkeeper is to do fiscal statements that would reflect the public presentation of the concern on a just footing. Job SpecificationsDirectorThe place will be filled by one of the spouses. Technicians/ Equipment Operators* Male* At least a vocational alumnus* At least 1 yr. of experience related to the occupation* Must be a computing machine literate* Must be efficient on occupation given* Fast scholar and productive* Can make multitasking Lay-out/ Graphic Designer* Male or female* Graduate of grade in Graphics and Humanistic disciplines or related field Besides. unfastened to two old ages in writing or commercial humanistic disciplines. and at least a vocational classs related field ; or. any tantamount combination f experience and/or instruction from which comparable cognition. accomplishments and abilities have been achieved * Has an expertness on lay-out and in writing designing * Must be computing machine literate* Good in computing machine graphic applications* Good in communications accomplishments and client service Teller* Female* At least high school alumnus or any vocational classs with has computing machine literacy* Must have mathematical and analytical accomplishments* Loyal and trustworthy Gross saless Forces* High school sheepskin* Certification* Have a good communicating accomplishments Bookkeeper* Male or female* Post-graduate of Business and Accountancy* With 2 old ages experience of clerking Forces PlanMan power demands: Manager. Technicians/ Equipment Operators. Lay-out/Graphic Designer. Cashier. Gross saless forces. Bookkeeper Position| No. of Units| Corporation| Director* Technicians/ Equipment Operators* Lay-out/Graphic Interior designer * Cashier* Gross saless forces* Bookkeper Human body Pres Company Rules and policiesHours of work ( 8 hours )* An employee demands to render 8 hours of service at the printing store 7 yearss a hebdomad.* A portion clip employee demands to render merely 4 hours of service 7 yearss a hebdomad. Benefits harmonizing to Law* Wages rates – each employee will be given P275 pay rate per twenty-four hours * SSS – was created to supply protection for the its member against socially recognized jeopardy conditions. such as illness. disablement. pregnancy. old age and decease. or other such eventualities non stated but resulted in loss of income or consequences to a fiscal load. * Phil Health – is designed to supply employees with a practical agency of paying for equal medical attention in the Philippines. * 13th month fillip – as mandated by the Presidential Decree No. 851. the employee shall have a fillip salary equivalent to one ( 1 ) month. regardless of the nature of his/her employment. non subsequently than December 24 of every twelvemonth. * Retirement – the hereafter of our employees is every bit of import to us. This is why we offer our employees a retirement program where. every month. we contribute an sum equivalent to a per centum of our employees’ monthly wages.

Leadership Training Case Study Essay Example

Leadership Training Case Study Essay Example Leadership Training Case Study Essay Leadership Training Case Study Essay Improving Productivity Coastal Bank is a large bank in a southeastern city. As a part of a comprehensive internal management study, Harris Meade, the data processing vice president, examined the turnover, absenteeism, and productivity figures of all work groups in the organization. The results Meade obtained contained no real surprises except in the case of the check-sorting and data-processing departments. The Research The inquiry revealed that in general the departments displaying high turnover and absenteeism rates had low production figures, and those with low turnover and absenteeism were highly productive. No surprise there. When analysis began on the check-sorting and data-processing figures, however, Meade discovered that both departments were tied for the lead for the lowest turnover and absenteeism figures. What was surprising was that the check-sorting department ranked first as the most productive unit, whereas the electronic data-processing department ranked last. That inconsistency was further complicated by the fact that the working conditions for check-sorting employees are extremely undesirable. They work in a large open room that is hot in the summer and cold in the winter. They work alone and operate high-speed check-sorting machines requiring a high degree of accuracy and concentration. There is little chance for interaction because they all take rotating coffee breaks. The computer room is air-conditioned, with a stable temperature year round; it has perfect lighting and is extremely quiet and comfortable. It was known that both groups are highly cohesive and that the workers generally function well with others in their department. This observation was reinforced by the study’s finding of the low levels of turnover and absenteeism in both departments. The Interview Data In an effort to understand this phenomenon (similar productivity despite vastly different conditions), Meade decided to interview the members of both departments. Meade hoped to gain some insight into the dynamics of each group’s behavior. It was discovered that the check-sorting department displayed a great deal of loyalty to the company. Most of the group was unskilled or semiskilled workers; although they have no organized union, each person felt that the company had made special efforts to keep their wages and benefits in line with unionized operations. They knew that their work required team effort and were committed to high performance. A quite different situation existed in the data-processing department. Although the workers liked their fellow employees, there was a uniform feeling among this highly skilled group that management placed more emphasis on production than on staff units. It was their contention that pay increases had been better for operating departments and that the gap between the wage earners and salaried employees did not reflect the skill differences. Because of that, a large percentage of the group displayed little loyalty toward the company, even though they were very close among themselves. The Challenge There is some degree of urgency to improve productivity in this situation. A major competitor in the region is increasing its market share, while Coastal Bank’s market share is trending downward in the last two quarters. One challenge the bank faces is how to make the data-processing unit more productive. Other low-performing departments may need focus as well, particularly in the areas of absenteeism and turnover. It is possible that system-wide change may be needed. You are Harris Meade and you are tasked with improving productivity throughout the bank: HOW do you decide on the best course of action? What is the best method to make the decision? HOW do you implement any change that may be needed? Suggestion for use: have learners answer the case study individually. Then break them into small groups to discuss and come to some consensus. There is no â€Å"right† or â€Å"wrong† answer in this case study, as is true of many leadership decisions. The best a leader can do is to align with organizational priorities, seek the input of others, develop reasonable plans, and try to make a thoughtful decision. It is probably a good idea, in this case, to appoint a cross-functional team composed of workers from each department and other bank departments, too, to make recommendations to management.

Learn the Conjugations of Pluerer (to Cry) in French

Learn the Conjugations of Pluerer (to Cry) in French The French verb  pluerer  means to cry. When you want to say he is crying in the present tense or we cried in the past tense, the verb must be conjugated. A quick lesson will introduce you to the simplest forms of  pluerer, which you can study and memorize for use in your conversations. The Basic Conjugations of  Pleurer French verb conjugations may not be most French students favorite things to learn, but when you have a verb like pleurer, it is just a little easier. Thats because this is a regular -er verb, meaning it uses a very common conjugation pattern. If you have studied other verbs such as  quitter  (to leave) or  prà ©parer  (to prepare), you can use what you learned for those and apply it here. The key is to find the verb stem (or radical), which is  pleur-. To that, you will add different endings to form each conjugation. The endings you need are found in the chart. All you have to do is pair the appropriate subject pronoun to the tense of your subject. For example, I am crying is  je pleure  and we cried is  nous pleurions. Present Future Imperfect je pleure pleurerai pleurais tu pleures pleureras pleurais il pleure pleurera pleurait nous pleurons pleurerons pleurions vous pleurez pleurerez pleuriez ils pleurent pleureront pleuraient The Present Participle of  Pleurer As with most regular verbs, the  present participle  of  pleurer  is formed with an -ant  ending. This forms the word  pleurant. Pleurer  in the Compound Past Tense The  passà © composà ©Ã‚  is a compound past tense that is very common in French. To form it, you will need to conjugate avoir  (an auxiliary verb) into the present tense. The past tense is implied by the  past participle  pleurà ©, which is attached to the end. For example, I cried is  jai pleurà ©Ã‚  and we cried is  nous avons pleurà ©. More Simple Conjugations of  Pleurer Among the other simple conjugations you may need are the subjunctive and the conditional. The former draws into question the act of crying. The latter says that someone will only cry if something else happens. If you read or write much French, you may also need  the passà © simple  and  the imperfect subjunctive. These are literary tenses and most often used in formal writing. Subjunctive Conditional Pass Simple Imperfect Subjunctive je pleure pleurerais pleurai pleurasse tu pleures pleurerais pleuras pleurasses il pleure pleurerait pleura pleurt nous pleurions pleurerions pleurmes pleurassions vous pleuriez pleureriez pleurtes pleurassiez ils pleurent pleureraient pleurrent pleurassent When you want to say Cry! in French, or some other short, really direct phrase, use  the imperative form.  All formality is lost here, so theres no need to include the subject pronoun. Simply say, Pleure  ! Imperative (tu) pleure (nous) pleurons (vous) pleurez

Field Site Task Assignment Example | Topics and Well Written Essays - 2750 words

Field Site Task - Assignment Example How these values are interpreted into communal action in adding requirements to be measured. My first job as an ethnographer is to create a personal choice about my ethnography, whose preliminary point is anywhere I will carry it out. I create off this task clueless as to what meadow I will decide and set off to Dublin as it has the uppermost attentiveness of likely alternatives. However following a few uneventful hours on foot around a number of of Dublin's public organizations my notebook leftovers unfurnished by comments of some class. The gear of the trade; populace are all over the place but I find it hard to explanation for their disorder. Finally besieged by the sheer abundance of idiosyncrasies I have by now spectator I go to the library to charge the few notes I contain collected thus distant. Once in the records I realized that this is what I contain been absent out on so distant. For my primary time in the field I obtain the idea that I will be clever to do this, which I contain something I can employment with. Initially the library is a communal and educational organization. all over the place communal and cultural organizations bind populace into livelihood societies. Even in technically higher countries such as Ireland populace are motionless associate of comparatively small group of peoples such as the records as well as organism concerned in the vast communal and cultural setting of the modern globe and it is this potential correlation flanked by the Irish "group of people" and the library group of people which I will try to sketch out in the concluding discursive division of this dissertation. "Good understandings" according to Agar "take us into the spirit of that of which it is the understanding". As such let me primary describe my location before scrutinize it. The subsequent are my comments collate and shortened from four appointments. According to the expert analysis the aptly named Middle Library is Dublin's most middle library. It is situated in the Ileac shopping centre on Henry Street in Dublin1, an "reasonably priced" fraction of municipality situated immediately off the Liffey. Since of its centrality it is only a action saunter from all buses intended for the metropolis centre and together Tara avenue and Connolly teach stations. It can be admissions from an assortment of routes, from the docksides, from Moore Street but to person's name two. I move toward it from the docksides, toward the inside the shopping centre through its front entrance. Knowing that the library is within the complex's area but not knowing where exactly, I go about locating it. It is a busy day bristling with heat and security is on high attentive especially in the clothing provisions. I find it hard to consider that a record would be situated in such a noisome put and walk approximately what I consideration to be pointlessly. However further than the clothes stores by earnings of their nipple adorned mannequins and approved all the lampshade haircuts and adidas tracksuits I create out a stairway, at the top of which I decipher the

Estimating Demand and Forecasting Sales and Sales Force Simulation Essay

Estimating Demand and Forecasting Sales and Sales Force Simulation Summary - Essay Example Sales forecasting is also very valuable when a company is embarking in new ventures such as expansion plans. Sales forecasting is not exact science and many business experts consider it an art. Forecasting methods include both quantitative and qualitative analysis. Jury of executive opinion is a popular forecasting technique. The technique is based on the Delphi method (Estimating Demand and Forecasting Sales and Sales Force Simulation). This technique uses the knowledge of experts in a systematic manner. The experts create a panel in which open discussion and questionnaires are used to find a solution. Biased and tension among the group of experts opinions is eliminated by creating confidentiality through anonymity. In a study realized by Mentzer & Kahn on forecasting techniques they found that after been exposed to long period of times managers preferred the jury of executive opinion forecasting technique over other methods. As a general rule a company should apply the same forecasting technique when realizing an analysis with different data. The advantange is that the anaysis has a strong comparison base due to consistancy across the board. In the case of a sales forecast for entering new markets the general rule does not apply. When a company is the process of gathering data of different markets a lot different paraments enter into the equation. It might not be possible to gather the same type of data from the different markets. Also different behavioral tendencies of a market make alternative sales forecasting methods more suituble for particual situations. In the sales management simulation studied the company analyzing two different potential markets to introduce a beer product found that the two countries had different cultures and consumer tendencies. Different sales forecasting methods were utilized to create a sales forecast for each country. When a company determines its sales forecasting it must also determine the

Impact of Technological Advancement on Agricultural Industry

Impact of Technological Advancement on Agricultural Industry THE IMPACT OF TECHNOLOGICAL ADVANCEMENT ON THE AGRICULTURAL  INDUSTRY IN GHANA AND AFRICA INTRODUCTION 1. Technological advancement in agriculture has brought massive economic and social benefits to the world at large. Current trends also provide some assurance that the necessary growth in food production can be achieved with continued application of modern technology, a fact acknowledged by the Food and Agriculture Organization (FAO) and the United Nations (UN) (FAO, 2009). According to Motes, 2010, individuals in the United States use less than ten per cent of their income on food while many developing African countries including Ghana spend about half of their income on food. This is because of low agricultural productivity with its associated high cost of food items, a fact blamed on traditional system of farming. 2. Traditional farmers use conservative farming processes. The technology and management systems involved are often characterized by lack of access to, or reluctance to use new information about production, management, public or commercial assistance. On the contrary, in modern agricultural systems, farmers apply technology and information to control most components of the system (Motes, 2010). Much success of modern systems depends on the development and maintenance of soil fertility through the specific provision of nutrients when they are depleted; machine power and technology to create soil conditions necessary to promote plant growth with minimal disturbance and soil loss (Motes, 2010). 3. An important modern agricultural technology that has gained prominence and much attention is biotechnology. Biotechnology is a technology based on genetic engineering or modification of crops. It allows the routine development of genetically modified (GM) plants in which Deoxyribonucleic Acid (DNA) from any source can be transferred to specific crops (James, 2001). 4. There are divergent views on biotechnology as a sustainable technology for improved agricultural production. In recent times, concerns have been raised in Ghana about the benefits and/or potential risk of biotechnology and GM food to society. The purpose of this paper is to examine the benefits and risks/adverse effects of biotechnology and GM food to Ghana. This paper will limit its scope to the benefits, potential risks, and policy framework for the implementation of biotechnology and then make some recommendations. AIM 5. This paper seeks to examine the potential impact of biotechnology in the agricultural sector in Ghana and Africa with the view to making recommendations. BENEFITS OF BIOTECHNOLOGY AND GENETICALLY MODIFIED FOOD 6. Biotechnology combines cellular and bio molecular practices to develop technologies and products that aid improve the lives and vigour of our globe. Biological processes of microorganisms have been in use for over 6,000 years to create suitable food products, such as bread and cheese (www.bio.org). It offers opportunities to accelerate the efficiency and extent of further crop improvement by the transfer of genes conferring resistance to pests, diseases, herbicides and environmental stress, as well as quality traits such as improved post-harvest storage, flavour, nutritional content and colour (James, 2001). 7. Biotechnology, varying in scope, scale and practice in many developing countries, is full of entrepreneurial opportunities for the technological progress of the developing world. Its role in the economic transformation of Africa is well noted in academic and public dialogue (FAO 2001). Contemporary agriculture using biotechnology gives massive monetary benefits to consumers by improving living standards as food prices drop. Additionally, it increases incomes because it allows better purchasing power for other consumer goods, education, health care, etc. It is globally known that the growth of modern food system has been vital to the improvement of living standard in today’s world (Motes, 2010). 8. The use of biotechnology to modify the nutritional make-up of crops shows promise as a means for reducing malnutrition in developing countries including Ghana. While currently in research stages, modifications such as these could significantly improve the diets of hundreds of millions of people who live primarily on mono crops (PEW 2004). Also, biotechnology uses numerous processes and skills to change comparatively large, unpreserved and uneatable raw ingredients into more valuable shelf-stable and edible nourishments. This contributes to food security by minimizing losses in the food chain whiles increasing food quality, safety, availability and marketability (PEW 2004). 9. Biotechnology, if effec ­tively harnessed can fundamentally improve farming practice by dropping post-harvest loss whiles increasing crop resistance to drought. The application of tissue culture in the production of bananas for instance, has improved harvests for some farmers in parts of Kenya (Mbote, 2002). In order to reap the benefits of biotechnology, collective political commitment and will from all stakeholders at state and regional level is required to generate adequate funding, institutional reforms to efficiently and effectively promote biotechnology in Africa. 10. Biotech yields have contributed to meaningful reduction in the release of greenhouse gas emissions from agricultural practices. Some biotech crops allow farmers to reduce pesticide use. Others allow farmers to leave crop residue on the land from one planting season to the next, providing a reduction or even elimination of the need to tilt the soil. The ability to leave crop residue from one year to the next also provides a natural â€Å"trap† for CO2 (Brookes et al, 2006). African leaders must build internal capability in science, technology and innovation so as to be able to determine the sustainability of practices associated with biotechnology. 11. Despite the potential benefits of this new technology in improving the reliability and quality of the world food supply, public and scientific concerns have been raised about the environmental and food safety of GM crops. Thus, the successive paragraphs will examine the concerns raised by the public in developing countries including Ghana. POTENTIAL RISKS OF BIOTECHNOLOGY AND GENETICALLY MODIFIED FOODS 12. Biotechnology and GM food are associated with certain risks or concerns. These include food safety, environmental risks, high cost of production and adverse effects on food exports. These are examined in the ensuing paragraphs. 13. Environmental Concerns. The use of biotechnology as a modern method of production has adverse effects on the environment. The technology results in ecological pollution through the accidental gene transmission to weeds, formation of fresh viruses and toxins (Brookes et al, 2006). 14. Food Safety. According to Codex Aliment Arius Commission, 2009, food safety is a technical discipline that delivers guarantee that food will not be harmful to the customer when cooked or eaten according to its intended use. Biotechnology and GM food brings about change in nutritional class of foods, possible toxicity and potential allergy issues, and therefore do not guarantee food security (Uzogara, 2000). 15. High Cost of Production. The cost of production of genetically modified plants and animals are high and need a lot of initial investment. To get back the money that was invested into these productions, governments have introduced the idea of patents. In addition, the seeds harvested are sterile, compelling farmers to always get their supply of seeds from the corporate suppliers (ShaliniBalan 2011). As such growers in emerging nations requiring such seeds have to buy fresh seeds annually from the corporate suppliers owned by the developed nations (Whitman, 2000). The cost involved in such transactions cannot be overemphasised. African leaders must therefore put in place measures to ensure financial sustainability of research and extension services into food items that can be owned locally. 16. Effect on Food Exports. A viable risk of genetically modified organisms (GMO’s) in emerging nations is the likely loss of export opportunities. These might be because some countries protect their marketplace from GMO’s and would not import GM foods. This would lead to an aggravation of the income gap between the rich and poor (ATTRA, 2006). In addition, GM monoculture crops like maize are being harvested for export and not primarily for local consumption. This may result in over dependency on Western companies and affect the life of traditional farmers. Absence of social security system, low harvests may also affect local farmers. The present provision for GMOs therefore endangers local crops and biodiversity (Kaphengst et al, 2013). POLLICY FRAMEWORK FOR IMPLIMENTATION 17. The President of Ghana adopted the Ghana Biosafety Act, 2011 (Act 831) in December 2011 after the passage of the Biosafety Bill by Parliament on 21 June 2011. The Act establishes the National Biosafety Authority (NBA) as the managerial figure that will see to the employment of all issues related to Biotechnology in Ghana. Crops approved by the NBA for confined trials include cowpea, high protein sweet potato, rice and cotton. However, cotton has been approved for field tests in Ghana. Ghana’s biosafety Act is deemed user friendly as it does not comprise any labelling requirements for GM food products or strict liability provisions. The Act creates an enabling environment for the development and commercialization of biotech seeds and crops (Ashitey, 2013). 18. In addition to regulations at the national level, professionals in AU countries have come together with initiatives aimed at guiding or advising biotechnology regulations at the regional-level. These initiatives can be divided into two categories. The first category comprises a basket of initiatives set up by or through networks of scientific researchers and research-based organizations such as national agricultural research centres. Initiatives from the first category are led by and often carry the imprint of the research community. These initiatives include the Association for Strengthening Agricultural Research in Eastern Central Africa (ASARECA). The second category comprises initiatives from regional intergovernmental organizations such as the AU itself, the Southern Africa Development Community (SADC), the Economic Community for West African States (ECOWAS), and the East African Community (EAC). Initiatives of this category tend to have input from researchers, but also invo lve other communities of stakeholders such as citizen groups, industry and policymakers, with scientific civil servants often playing an coordinating role. At the AU level, for example, member countries have accepted what is called the African Model Law on Safety in Biotechnology. This constitutes a guiding framework for regulating biotechnology with a view to protecting Africa’s biodiversity, environment and health (Juma et al, 2007). CONCLUSION 19. Globally, technology has played a big role in developing the agricultural industry. With this technology, plants have been engineered to survive in drought conditions. Through genetic engineering, scientists have managed to introduce traits into existing genes with a goal of making crops resistant to droughts and pests as well as quality traits such as improved post-harvest storage, flavour, nutritional content and colour (para 6). 20. Biotechnology, varying in scope, scale and practice in many developing countries, is full of entrepreneurial opportunities for the technological progress of the developing world. Modern agriculture brings enormous economic and social benefits to consumers by improving quality of life and living standards as food costs decline (Para 7). 21. The use of biotechnology to modify the nutritional make-up of crops shows promise as a means of reducing malnutrition in developing countries. The cluster of techniques that comprise biotechnology can, if effec ­tively harnessed and applied, radically transform farming systems by reducing post-harvest loss and increasing crop resistance to drought. In order to reap the benefits of biotechnology, collective Political commitment and will from all stakeholders at state and regional level is required to generate adequate funding, institutional reforms to efficiently and effectively promote biotechnology in Africa (Para 8 and 9). 22. Despite the potential benefits of biotechnology to improve the reliability and quality of the world food supply, public and scientific concerns have been raised about the technology. These include food safety, environmental risks, high cost of production and adverse effects on food exports. African leaders must build internal capability in science, technology and innovation so as to be able to determine the sustainability of practices associated by biotechnology. Additionally, African leaders must therefore put in place measures to ensure financial sustainability of research and extension services into food items that can be owned locally (Para 10 and 12). 23. The President of the Republic of Ghana signed the Ghana Biosafety Act, 2011 (Act 831) in December 2011 following the passage of the Biosafety Bill by the Ghanaian Parliament, in June 21, 2011. The Act establishes the National Biosafety Authority (NBA) as the administrative body that will manage the implementation of all issues related to Biotechnology in Ghana. In addition to regulations at the national level, professionals in AU countries have come together in different forums and initiatives with the aim of guiding or advising biotechnology regulations at the regional-level (Para 17 and 18). 24. Conclusively, it clear from the above discussion that biotechnology has a potential positive impact on the agricultural industry in Ghana and Africa as a whole and should therefore be adopted for improved agricultural productivity. RECOMMENDATIONS 24. The following recommendations are made: a. There is the need for collective political commitment and will from all stakeholders at state and regional level to generate adequate funding, institutional reforms to efficiently and effectively promote biotechnology in Africa (pa(Brookes et al, 2006)ra 21). b. African leaders must build internal capability in science, technology and innovation to enable them determine the sustainability of practices associated with biotechnology (Para 22). c. African countries must ensure financial sustainability of research and extension services in biotechnology related activities (Para 22). NB ADOMBIRE-AKOLOGO Captain Student 1 RESTRICTED

AMER and NASDAQ Comparison

Question No. 1Both AMEX and NASDAQ are stock exchanges that have evolved from the demands of the times. AMEX or the American Stock Exchange started out as a stock exchange in the streets, or in the curb to be more precise, dealing stocks of companies that are not important enough to be a member of the New York Stock Exchange (NYSE) (Psst, n.d., para. 6 and 7). NASDAQ or National Association of Securities Dealers Automated Quotations System, on the other hand, was born after the advent of the computer age, answering the call of technology-based companies for a stock exchange of their own. Because of this, NASDAQ’s procedures differ from AMEX significantly ((Psst, n.d., para. 8 and 9).Another similarity between the two exchanges is their common competitor, the NYSE. The biggest companies are traded in the NYSE which accounts for its popularity. There are on-going plans to merge AMEX and NASDAQ in the quest of making a stock exchange that is more competitive with the ever popular NYSE (Psst, n.d., para. 12). The two exchanges can compliment each other because of the different ways by which they conduct their business. These differences will be discussed in the later part of this paper.AMEX and NASDAQ each cater to a specific type of company. NASDAQ is preferred by firms like Microsoft, Intel and Apple (Psst, n.d., para. 9). These companies are involved mainly in technology. They are more comfortable with the system used by NASDAQ since it is an exchange that uses computers in its operations. Since AMEX was created as an answer to companies who cannot get into the NYSE, AMEX listings include small and mid-cap companies, companies that are not qualified to join the NYSE. AMEX has an impressive listing of options and exchange traded trusts. AMEX â€Å"specializes in energy companies, start-ups and biotech firms† (Investigator guide staff, n.d., para. 1).Question No. 2The differences between the operations of the two exchanges are many. AMEX operations i s similar to that of a traditional exchange. There is a floor where the buying and selling takes place. Buying and selling are done personally with buyers and sellers gesturing their offer and acceptance. The system is more personal, the buyers and sellers interacting face-to-face. In fact, AMEX started by trading in the curb only to move on to a building of its own with its own â€Å"floor†. NASDAQ uses electronics in its operations. NASDAQ does not have a trading floor where buyers and sellers meet to conduct trade. Buyers use telephones and computer terminals which contains the information on the securities being traded in real time.NASDAQ used to be considered as an â€Å"Over the Counter Exchange†, but as the term evolve over the years, NASDAQ is no longer considered as such. Initially, â€Å"Over the Counter Exchanges† are those which conduct trading without â€Å"trading floors† (Investigator guide staff, n.d., para. 3). Now, the term only refers t o exchanges that trade stocks that do not qualify in any of the major exchanges (Investigator guide staff, n.d., para. 3). Since NASDAQ is considered a major exchange, it is no longer considered an â€Å"Over the Counter Exchange†. As stated above, the companies dealing in technology find the system of NASDAQ more efficient than that of AMEX.The system of NASDAQ, allows for a â€Å"spread† which is kept by the buyer or stock broker as part of his profit. A spread is the difference between the selling price and buying price. Under NASDAQ’s system, dealers and brokers are able to sell directly to the buyers through computers and are not required to disclose the amount with which sellers are willing to sell their securities. Dealers and stockbrokers can increase such cost provided there are buyers willing to buy the same, any difference is theirs to keep. Because the system is prone to abuse, the government has enacted regulations to govern trading done through thi s system. (Psst, n.d., para. 13 -16).Because of the difference with which the two exchanges conduct their operations, the companies registered under them are from different industries. As mentioned above, NASDAQ specializes in companies engaged in technology, such as Microsoft and CISCO. On the other hand, AMEX specializes in energy companies and biotech firms.Question No. 3The collapse of Worlcom, Inc. and the conviction of its Chief Executive led to many losses not just in the telecoms industry but also in other industries. The fiasco that was Worldcom led to the revival and enactment of the Sarbanes-Oxley Act of 2002 (Belson 2005).. This piece of legislation provided for very specific accounting and auditing guidelines and detailed corporate disclosure. While this legislations aims to protect investors from the creative and dubious accounting practices of some corporations, corporations find the law stifling (Belson 2005).Worldcom continued to exist after the fiasco, reverting to its former name MCI. While it used to be a huge corporation that gobbles up smaller telecoms on its path to dominance, it struggled to survive in a much diminished state. The bankruptcy of the company meant that many people lost their jobs, savings and retirement benefits. Many of those who had worked for the company for a long time found themselves starting over again.During its heyday, Worldcom tactics has forced AT&T and other telecom companies to drastically lower the costs of their services to be competitive (Belson 2005). AT&T needed to cut cost by reducing its work force. These events and several ill-timed investments led to the decline of the once mighty AT&T, a decline from which it never fully recovered.ReferenceBelson, K. January 18, 2005. Worldcom’s audacious failure and its toll on an industry. Retrieved October 11, 2007 at http://www.nytimes.com/2005/01/18/business/18ebbers.html?pagewanted=1.Investor guide staff. n.d.   Retrieved October 11, 2007 at http://ww w.investorguide.com/igu-article-423-investing-basics-amex-nasdaq-otc-and-other-exchanges.html.Pssssst wanna trade?. n.d. Retrieved October 11, 2007 at http://www.pbs.org/newshour/on2/money/amex.html.

Aristotle s Philosophy On The View Of Friendship - 818 Words

Aristotle was an ancient Greek philosopher. Aristotle’s philosophy was his logical concept. Aristotle’s objective was to come up with a universal process of reasoning that would allow man to learn every imaginable thing about reality. He wrote on a vast amount of subjects during his lifetime, such as biology, chemistry, physics, ethics and logic. Aristotle wrote a book called, Nicomachean Ethics. This book describes the view of friendship. He also describes three different type of friendship, which in reality is exactly how friendship is in today society. The question while reading this information is what is friendship in Aristotle point of view? Aristotle believes that there are three different kinds of friendship; that of utility, friendship of pleasure, and virtuous friendship. In his book he describe exactly what each type of friendship really is. Friendship that is of utility is where both people derive some benefit from each other. Is like saying that these p eople are friends from each other by gaining something else from the other. They are not friends for the good of it; they are friends because there are benefits coming from them. Aristotle describes a friendship of utility as narrow, â€Å"easily dissolved† or for the old. He views them as such because this type of friendship is easily broken and based on something that is brought to the relationship by the other person. Most of the people that have this type of friendship are the young people. They do not knowShow MoreRelatedHistorical Events That Took Place During The Classical Period1458 Words   |  6 PagesWorld Literature I Historically Significant Influences of Aristotle During the Classical Period, 500-232 BCE, Greece was at the peak of its political and cultural achievement. This was also a time of war, most noteworthy being the vast empire created by Alexander the Great. In a period containing such an immense amount of historical significance there is no doubting that it had influenced the people born. Notorious philosopher Aristotle is no exception, contributing a great deal to the fields ofRead MoreFootball And Aristotle s Philosophy Of Friendship880 Words   |  4 Pages Friendships are a main aspect of what we seek for in life, for Aristotle says that â€Å"without friends, no one would choose to live,† (Football and Aristotle s Philosophy of Friendship, Pg 32). Through excerpts from Gallagher’s â€Å"Football and Aristotle s Philosophy of Friendship†, McMahon’s â€Å"Seinfeld Subjectivity, and Sartre,† Condella’s â€Å"Why can’t we be virtual friends,† and finally Thalos’ â€Å"Why I am not a friend,† we can determine the reasons why we hold friendships so dearly to us. In Gallagher’sRead MoreSimilarities Between Confucius And Confucius1391 Words   |  6 Pagesthe Concept of Friendship according to Aristotle and Confucius. Confucius and Aristotle both examined the concept of friendship. Since they lived in vastly different societies, one would expect that their concepts would be dissimilar. Surprisingly they are also similarities. The two traditions’ thoughts on friendship are from two perspectives, virtue and trustworthiness. There are some similarities between Aristotle and Confucius on the concept of friendship. Both viewed friendship as virtuous andRead MoreAristotle : Aristotle And The Moral Values Of Aristotle1725 Words   |  7 PagesAristotle; born in 384 BCE, in Stagira, Chalcidice, Greece, was a philosopher and a great scientist during the ancient Greek era. His range of vast knowledge included the majority of both art and science which are biology, botany, chemistry, ethics, metaphysics, history, logic, philosophy of sci ence, rhetoric, philosophy of the mind, poetics, psychology, physics, zoology and political theory. Aristotle’s understanding of moral virtues is that it stands between the great divide of a set of characteristicsRead MoreAristotle s Realism Philosophy And Philosophy1590 Words   |  7 PagesAristotle’s Realism Philosophy Realism is an educational philosophy; furthermore it is a teaching that stresses knowledge that develops from one s own senses.in my opinion this is great idea for educational philosphy, because it shows that sense deveolpement is the realest possible learning to have. Under this philosophy the idea exists that there is a real world not constructed by human minds, that can be known by one s own mind. It is through experiencing the world around everyone in whichRead MoreThe Purpose Of Friendship1304 Words   |  6 PagesThielemann Professor Baker Intro to Philosophy 13 April 2015 The Purpose of Friendship We all have friends that we enjoy spending time with, but we do not seem to think heavily as to why we have these friends. These relationships are not necessary to survival; all that is needed for our physical body to survive is food and water, yet people want to create long-lasting friendships with people they cherish. In his work, Lysis, Plato says that that friendship is the least of natural loves, onesRead MoreAncient Greek Philosophers Who Have Helped Shape The World1350 Words   |  6 Pagestwenty centuries ago, Greek philosopher Aristotle laid out the foundations of Western culture. The principles of Greek philosophy implemented its way into encompassing a persons point of view or their knowledge on society. Aristotle has helped improve and transmuted the world by his views on ethics and virtues he has instructed and justified thoroughly and the endowment of philosophy and science, whereas he created a comprehensive system of subjects. Aristotle has laid out virtues, which is the importantRead MoreEssay about Aristotle’s Three Categories of Friendships2126 Words   |  9 PagesFriendships are special relationships that begin the development of social skills in each human person. Every time we open the door to form new friendships it begins with an experimental and holistic practice of philosophy and science. Whether we recognize the use of philosophy and science or not it’s being applied to shape friendships. The formation and bond of friendships has been studied for many years through science, philosophy, and theology. The point of this paper is to give the point of viewRead MoreAristotle s Views On Happiness And Moral Virtue Essay1593 Words   |  7 PagesTiverio Madrigal Landa Philosophy 002 October 13, 2016 Happiness and Moral Virtue Every few decades, an individual revolutionizes the way that we think and perceive the world. During the year 300 B.C., the foundation of philosophy was started by Aristotle and his learning from Plato and Socrates. A few centuries later, Thomas Hobbes beliefs challenged Aristotle s views. At the time, it was not known that their ideas would revolutionize the way we see the world around us today. Even though theyRead MoreEssay about Mathematical Ethics4160 Words   |  17 Pagesmathematics as a normative aid in ethical decision-making and of the mathematization of ethics a theoretical discipline. Recently, Anagnostopoulos, Annas, Broadie and Hutchinson have probed such issues said to be of interest to Aristotle. Despite their studies, the sense in which Aristotle either opposed or proposed a mathematical ethics in subject-matter and method remains unclear. This paper attempts to clarify the matter. It shows Aristotle’s matrix of exactness and inexactness for ethical subject -matter

The Yellow Wallpaper by Charlotte Gilman - 1116 Words

The Yellow Wallpaper by Charlotte Gilman â€Å"The Yellow Wallpaper† written by Charlotte Gilman is a chilling portrayal of a woman’s downward spiral towards madness after undergoing treatment for postpartum depression in the 1800’s. The narrator, whose name remains nameless, represents the hundreds of middle to upper- class women who were diagnosed with â€Å"hysteria† and prescribed a â€Å"rest† treatment. Although Gilman’s story was a heroic attempt to â€Å"save people from being driven crazy† (Gilman p 1) by this type of â€Å"cure† it was much more. â€Å"The Yellow Wallpaper† opened the eyes of many to the apparent oppression of women in the 1800’s and â€Å"possibly the only way they could (unconsciously) resist or protest their traditional ‘feminine’†¦show more content†¦It was thought â€Å"that reproductivity was central to a women’s biological life† and a woman must â€Å"concentrate their physical ene rgy internally, toward the womb† (Ehrenreich and English p44). Many women’s disorders were termed hysteria derived from the Greek word hystera, meaning womb. It was thought these disorders originated from the womb since this was the main aspect of a woman’s life. These types of treatments were not necessarily a need for medical attention to women’s disorders but instead a simple way to maintain the women’s role in the 1800’s: the domestic stay- at- home care-giver. Women needed to remain at home caring for man and their offspring. Doctors and Educators were quick to draw the obvious conclusion that, for women, higher education could be physically dangerous. Too much development of the brain, they counseled, would atrophy the uterus. Reproductive development was totally antagonistic to mental development. (Ehrenreich and English p 45) The story begins with the narrator writing in her journal. She introduces her temporary living situation and surprisingly already shows concern over her treatment for her depression. So I take phosphates or phosphites- whichever it is, and tonics, and journeys, and air, and exercise, and am absolutely forbidden to â€Å"work† until I am well again. Personally, I disagree with their idea. Personally, I believe that congenial work, withShow MoreRelatedThe Yellow Wallpaper By Charlotte Gilman992 Words   |  4 Pagesâ€Å"The yellow wallpaper† The Yellow Wallpaper is a story about women’s repression in the 19th century. This story shows an immense difference between men and women inside society. While the men are the one making the decisions and taking responsibility, women must accept their obligations. The protagonist is repressed and appear for the effect of the oppression of women in society. This effect is develop by the use of complex symbols such as, the room, the wallpaper, the window which facilitates herRead MoreThe Yellow Wallpaper, By Charlotte Gilman958 Words   |  4 Pagesbabies. 100 years ago this wasn’t a diagnosis, it was very common and plenty of women went through it. â€Å"The Yellow Wallpaper† by Charlotte Gilman, talks about how the main character in the story was suffering from postpartum depression, schizophrenia and obsession. These depressions led her to write this story to expose physician’s misdiagnoses and lack of understanding. Charlotte Perkins Gilman was born in 1860 in Hartford Connecticut, her childhood led to depression and her suicide. Her father abandonedRead MoreThe Yellow Wallpaper, By Charlotte Gilman1381 Words   |  6 PagesThe Yellow Wallpaper, written by the famous Charlotte Perkins, is a captivating short story published in 1892 that presents the story from the perspective of the narrator. This story is quite fascinating and readers may easily view it from different perspectives. For example, some readers may interpret it as a medical critique while others may view it as feminist allegory. In this short story, Charlotte Gilman uses her personal experiences with pregnancy, especially the depression and anxiety thatRead MoreThe Yellow Wallpaper By Charlotte Gilman1574 Words   |  7 PagesThe yellow wallpaper by charlotte Gilman is about a woman who slowly descends into madness trying to please herself and have a voice even though she is a woman in a time that is is expected for her to obe y her husband and be the wife he wants her to be. This short story took many years to be published, one publisher even wrote in a rejection letter to Gillman that stated â€Å"I could not forgive myself if I made others as miserable as I have made myself by reading this† (Stephens, 1997). The commentRead MoreThe Yellow Wallpaper, By Charlotte Gilman1542 Words   |  7 PagesThe short story, â€Å"The Yellow Wallpaper†, written by Charlotte Gilman, presents as a feminist text written in protest to the treatment of women by a male dominated society. The story is told from the narrator’s perspective, a woman who’s name we never learn. A woman suffering from post-natal-depression who is prescribed the remedy of the day, a course of treatment known as â€Å"rest cure†, in which the sufferer is confined to bed and not allowed to partake in the activities of daily life. This extendedRead MoreThe Yellow Wallpaper By Charlotte Gilman Essay1205 Words   |à ‚  5 Pagesâ€Å"The Yellow Wallpaper† by Charlotte Gilman examines the negative effects of the â€Å"rest cure†, a common approach used in the nineteenth century to treat women suffering from severe nervous symptoms (Bassuk 245). The text not only condemns the callous, medical treatment that the narrator endures, but, it also addresses the misogynistic beliefs and the resulting gender inequalities that endorse the use of such treatments. This theme is made explicit in the narrator’s persistent attempts to escape theRead MoreThe Yellow Wallpaper, By Charlotte Gilman1582 Words   |  7 Pageshusbands want them to do, as well as what society wants them to do. Charlotte Gilman published The Yellow Wallpaper in 1892 and wrote this short story because she experienced the same confinement that the narrator did. The narrator s role in the family in the short story, The Yellow Wallpaper, represents the ideals and attitudes toward gender roles in the Victorian Era which will evolve into present-day ideas and roles. Gilman s use of confinement throughout the story provides context as to howRead MoreThe Yellow Wallpaper By Charlotte Gilman964 Words   |  4 Pageslearn from this experience. Reading scholarly articles was not easy at all. They were long and had many words I did not understand; it was actually the first time I had ever read scholarly articles. I choose the story â€Å"The Yellow Wallpaper† by Charlotte Gilman. The Yellow Wallpaper was a good story to write about because it was challenging and interesting. Writing a research paper could be challenging in so many level; it test your knowledge and skills. For example, having to fully understand theRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1362 Words   |  6 Pagesas freaks. In the short story â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman, both of these elements are present. Gilman did a wonderful job portraying how women are not taken seriously and how lightly mental illnesses are taken. Gilman had, too, had firsthand experience with the physician in the story. Charlotte Perkins Gilman s believes that there really was no difference in means of way of thinking between men or women is strongly. â€Å"The Yellow Wallpaper† is a short story about a woman whoRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1547 Words   |  7 PagesCharlotte Perkins Gilman s career as a leading feminists and social activist translated into her writing as did her personal life. Gilman s treatment for her sever e depression and feelings of confinement in her marriage were paralleled by the narrator in her shorty story, The Yellow Wallpaper. Charlotte Perkins Gilman was born in 1860 in Hartford, Connecticut. Her parents, Mary Fitch Perkins and Fredrick Beecher Perkins, divorced in 1869. Her dad, a distinguished librarian and magazine editor