Thomas Jefferson free essay sample

Different beliefs may lead to discussions that become argumentative because of the multiple point of views brought forth. The philosophy of the government is ultimately decided based on one’s opinion. An opinion is formed with an ideal that supports the specific beliefs being analyzed. In the year 1801, Thomas Jefferson was elected as the third president of the United States and changed his ideals shortly after becoming president. In his time of control, Thomas Jefferson had his own thoughts on the philosophy of the government. Thomas Jefferson’s ideals revolved the national bank, tariffs, and the Assumption Plan funding â€Å"at par†, that changed after he had entered the White House. First, Thomas Jefferson’s ideals on the national bank were different before he had been elected president. A section of the Constitution states that â€Å"Congress may pass any laws ‘necessary and proper’† (195) and â€Å"would be fully justified in establishing the Bank of the United States† (195). We will write a custom essay sample on Thomas Jefferson or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Thomas Jefferson thought that the national bank was unconstitutional because the Congress did not obtain specific power that allowed them to create a bank. With Thomas Jefferson’s beliefs against this statement, he provides intelligent information which was determined before he was elected. Thomas Jefferson believed that the national bank did not have the authority for this specific financial situation, therefore he â€Å"argued vehemently against the bank† (195). He was against the idea that Congress had the ability to charter banks because the states should have the power to do so. After his successful election, his â€Å"harsh realities forced Jefferson’s principles to bend† (219). Though, Thomas Jefferson disagreed with the national bank he did not take any action to change it. With the overwhelming power Jefferson had after his election, other concerns regarding more important situations had been brought to his attention. To conclude, Thomas Jefferson was against the national bank but after moving into the White House, he did nothing to change it. Additionally, Thomas Jefferson did not agree with the first tariff law passed by Congress in 1789. The first tariff law was declared because by â€Å"imposing a low tariff of about 8 percent in the value of dutiable imports† (194) would protect industries. Congress cared mostly about their income and this tariff law increased the price on items. Thomas Jefferson did not agree with the Congress’ action. His point of view was that â€Å"all powers not specifically granted to the central government were reserved to the states† (195). By this, Jefferson does not believe Congress should perform this but the states should have the authority to. The first tariff law’s purpose was to tax imported goods. Due to his opposing beliefs, Thomas Jefferson would not change his mind. Unexpectedly, Thomas Jefferson did not do anything about it. For having the authority and power as a president, he should have done something about the situation if he were so against it before he had been elected. Unfortunately, â€Å"they launched no attack†¦ nor did they repeal the mildly protective Federalist tariff† (218). Even though Jefferson believed that products were at much higher cost than they were needed to be, he took no further action to abolish this law at any given opportunity. Lastly, Thomas Jefferson’s ideals included the Assumption Plan funding â€Å"at par†. The Assumption Plan was when the government would assume the states’ debts. During this Assumption Plan â€Å"the states would simply give their debts over to the federal government. The reason for assuming state debts was to tie states together in a common endeavor – to jointly pay off the debt† (wikinotes). Thomas Jefferson believed this was not fair because he did not respect the government for only paying half of their debts. Jefferson agreed that â€Å"a national debt was a bane rather than a blessing† (218). Thomas Jefferson disagreed with the idea that â€Å"paying debts in full or at 100% face value in what was called Funding at Par†¦ was crucial, basically because it would get respect† (wikinotes). The ideals Jefferson had were realistically intelligent and he believed in his point of view. On the contrary, Thomas Jefferson â€Å"did not tamper with the Federalist programs for funding the national debt at par† (218). He was entirely against the Assumption Plan but took no action into changing this act. Furthermore, it is not understandable why Thomas Jefferson did not change what he believed was correct, after becoming president. In conclusion, as the third president of the United States, Thomas Jefferson failed to change numerous acts that his ideals supported. His beliefs were clearly stronger before he had become president. The national bank, tariffs, and the Assumption Plan funding â€Å"at par† changed after he had been elected. Thomas Jefferson free essay sample In the years prior to Thomas Jefferson’s presidency, he was a very vocal critic of the centralized federal government and was an avid follower of the constitution. In the later years of Jefferson’s presidency, him and the federalists did not see eye to eye. The Federalist Circular in Massachusetts says in 1808 (Document E), â€Å"Nerve your arm with vengeance against the Despot [Jefferson] who would wrest the inestimable germ of your Independence from you ­Ã¢â‚¬â€œand you shall be Conquerors!!! † Clearly, the federalists were against Jefferson and he was still a critic of the federalist policies. He was eager to implement many of his Republican views into the establishment of the United States. Jefferson’s presidency turned to be fairly self-contradictory to his original views. The three largest contradictions that stood out amongst his actions were his war with the Barbary pirates, using restrictive economic policies to achieve his goals, and acquiring Louisiana. We will write a custom essay sample on Thomas Jefferson or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Although these contradictions were for the good of the country, he still went against what got him elected. Thomas Jefferson went against his views of having an unnecessarily? Large military that would intimidate other countries. When President John Adams proposed to expand America’s armed forces and create a navy, Jefferson campaigned against it for reasons of expense and to avoid the precedent of a standing army. Yet in one of his first decisions as President, Jefferson dispatched American armed forces around the globe to confront the Barbary States of North Africa (Document D). These pirates had long made a national industry of blackmailing and plundering merchant ships that ventured into the Mediterranean. Jefferson’s decision to destroy these people was a blatant disregard for his previous view on this issue. Also, Jefferson did not inform Congress until the warships had sailed far enough to be effectively beyond recall. This additionally goes against his supposed love for the constitution because of this illegal action. In American politics, it is illegal for the executive branch to declare war on a foreign body because it takes an act of congress to do so. Obviously, Jefferson had thorough knowledge of this and yet still went forward and declared war anyways. Also, because the military was weak, Jefferson instead of building up the military still went against his previous views by using economic might (Document A). With the nation’s militarily weakened, Jefferson decided to force respect for the nation’s rights by an economic boycott in 1807. Even though this boycott turned out to be inefficient and harmful, Jefferson refused to lift the embargo for two years. Finally, Jefferson caved in to congressional pressure, and stopped the demolishing economic policy. Another example of Jefferson changing his point of view on economic policy is his view on free trade, which fit his libertarian use of thought. Jefferson used this vocal point in his election against John Adams, yet once in power he failed to implement a free trading system with overseas nations. Jefferson realized that it was impossible to imply such a thing if the other nations wouldn’t go along with it. Most importantly, Thomas Jefferson deeply contradicted his views on land expansion and violated his policy on following the constitution completely. An important example of this was the Louisiana Purchase, in which Napoleon offered Jefferson the opportunity to purchase all of France’s American territory for only $15 million, doubling the physical size of the nation. The French needed the money to fight a war with the British, and Jefferson wanted the mouth of the Mississippi River for America. So, Jefferson gave the Constitution a close reading? to seek authorization. Failing to find any, he decided to unconstitutionally take the offer anyway (Document C). This clearly violated his previous views on such an issue. However, it is obvious that Jefferson made the right decision in the matter, and the American people should be very grateful for Jefferson’s stretching of the constitution. Finally, although Jefferson had many other contradictions, these three were highly turning, nearly breaking the constitution which he had earlier claimed he followed carefully. The three large controversies in the Jefferson Administration was the war with the Barbary pirates, the 1807 economic embargo, and the Louisiana Purchase. Although, consistent support for states rights came from Jefferson throughout his presidency. The Kentucky Resolutions (Document B) says â€Å"each state has the residuary mass of right to their own self-government. † Jefferson never took this right away and did not force large government on the states. So, even though he contradicted himself in many ways, I feel as if Jefferson just realized a different way to go about certain things, and that he always had the nation’s best interests in his mind.

Free Essays on On First Looking Into Chapmans Homer

COMMENTARY ON  ¡Ã‚ §On First Looking Into Chapman ¡Ã‚ ¦s Homer ¡Ã‚ ¨ This poem is an expression of how the poet John Keats felt after rediscovering Homer ¡Ã‚ ¦s  ¡Ã‚ §The Odyssey and the Iliad ¡Ã‚ ¨ when he read Chapman ¡Ã‚ ¦s English translation of this Greek classic. To express this he uses the form of a sonnet, with fourteen lines, every set of two lines rhyming. The first four lines are one long sentence consisting mainly as metaphors to summarize his full meaning in whole.  ¡Ã‚ §Much have I travell ¡Ã‚ ¦d in the realms of gold, and many goodly states and kingdoms seen ¡Ã‚ ¨. This can be understood only in a  ¡Ã‚ §literary ¡Ã‚ ¨ and not a  ¡Ã‚ §literal ¡Ã‚ ¨ sense. I say this because he was relatively poor and probably had traveled very little when he wrote this poem at age 21.* But we know that he had a strong passion for literature. * John Keats is trying to tell us that he has traveled and explored the rich realms of literature.  ¡Ã‚ §Round many western islands I have been which bards in fealty to Apollo hold ¡Ã‚ ¨. Keats is using  ¡Ã‚ §western Islands ¡Ã‚ ¨ to cause us to think of ever new vistas of constant discovery. Keats is stressing the honoured poets (bards) passion and obligation toward the  ¡Ã‚ ¥Art of Poetry ¡Ã‚ ¦ symbolized by the Greek god  ¡Ã‚ ¥Apollo ¡Ã‚ ¦.  ¡Ã‚ §Oft on one wide expanse had I been told That deep-brow'd Homer ruled as his demesne; Yet did I never breathe its pure serene ¡Ã‚ ¨ Keats is telling us how he had heard about another great kingdom of writing, the serene air of which he had never breathed. (probably because he never learned Greek) * Perhaps Keats is stating Homer ¡Ã‚ ¦s deep intellect with the term  ¡Ã‚ §deep-brow ¡Ã‚ ¦d ¡Ã‚ ¨.  ¡Ã‚ §Till I heard Chapman speak out loud and bold: Then felt I like some watcher of the skies When a new planet swims into his ken; ¡Ã‚ ¨ Even though this is mid-sentence, I see this, as the pivotal point of the poem, where Keats starts to express his emotions towards Chapman ¡... Free Essays on On First Looking Into Chapmans Homer Free Essays on On First Looking Into Chapmans Homer COMMENTARY ON  ¡Ã‚ §On First Looking Into Chapman ¡Ã‚ ¦s Homer ¡Ã‚ ¨ This poem is an expression of how the poet John Keats felt after rediscovering Homer ¡Ã‚ ¦s  ¡Ã‚ §The Odyssey and the Iliad ¡Ã‚ ¨ when he read Chapman ¡Ã‚ ¦s English translation of this Greek classic. To express this he uses the form of a sonnet, with fourteen lines, every set of two lines rhyming. The first four lines are one long sentence consisting mainly as metaphors to summarize his full meaning in whole.  ¡Ã‚ §Much have I travell ¡Ã‚ ¦d in the realms of gold, and many goodly states and kingdoms seen ¡Ã‚ ¨. This can be understood only in a  ¡Ã‚ §literary ¡Ã‚ ¨ and not a  ¡Ã‚ §literal ¡Ã‚ ¨ sense. I say this because he was relatively poor and probably had traveled very little when he wrote this poem at age 21.* But we know that he had a strong passion for literature. * John Keats is trying to tell us that he has traveled and explored the rich realms of literature.  ¡Ã‚ §Round many western islands I have been which bards in fealty to Apollo hold ¡Ã‚ ¨. Keats is using  ¡Ã‚ §western Islands ¡Ã‚ ¨ to cause us to think of ever new vistas of constant discovery. Keats is stressing the honoured poets (bards) passion and obligation toward the  ¡Ã‚ ¥Art of Poetry ¡Ã‚ ¦ symbolized by the Greek god  ¡Ã‚ ¥Apollo ¡Ã‚ ¦.  ¡Ã‚ §Oft on one wide expanse had I been told That deep-brow'd Homer ruled as his demesne; Yet did I never breathe its pure serene ¡Ã‚ ¨ Keats is telling us how he had heard about another great kingdom of writing, the serene air of which he had never breathed. (probably because he never learned Greek) * Perhaps Keats is stating Homer ¡Ã‚ ¦s deep intellect with the term  ¡Ã‚ §deep-brow ¡Ã‚ ¦d ¡Ã‚ ¨.  ¡Ã‚ §Till I heard Chapman speak out loud and bold: Then felt I like some watcher of the skies When a new planet swims into his ken; ¡Ã‚ ¨ Even though this is mid-sentence, I see this, as the pivotal point of the poem, where Keats starts to express his emotions towards Chapman ¡...

Temple of Artemis at Ephesus

Temple of Artemis at Ephesus The Temple of Artemis, sometimes  called the Artemisium,  was a huge, beautiful place of worship, that was built around 550 BCE  in the rich, port  city of Ephesus (located  in what is now western Turkey).  When the beautiful monument was burned down 200 years later  by the arsonist Herostratus in 356 BCE, the Temple of Artemis was built again, just as large but even more intricately decorated. It was this second version of the Temple of Artemis that was awarded a place among the Seven Ancient Wonders of the World. The Temple of Artemis was again destroyed  in 262 CE when the Goths invaded Ephesus, but the second time it was not rebuilt. Who Was Artemis? For ancient Greeks, Artemis  (also known as the Roman  goddess  Diana), the twin sister of Apollo,  was the athletic, healthy, virgin  goddess of hunting and wild animals,  often depicted with a bow and arrow. Ephesus, however, was not purely a Greek city. Although it had been founded by Greeks as a colony on Asia Minor around 1087 BCE,  it continued to be influenced by the original inhabitants of the area. Thus, at Ephesus,  the Greek goddess Artemis was combined with the local, pagan goddess of fertility, Cybele. The few  sculptures that remain of Artemis of Ephesus show a woman standing, with her legs fitted  tightly together and her arms held out in front of her. Her legs  were wrapped tightly in a long skirt covered with animals, such as stags and lions. Around her neck was a garland of flowers and on her head was  either a hat or a headdress.  But what was most pronounced was her  torso, which was  covered with a large number of breasts or eggs. Artemis of Ephesus  was not only  the goddess of fertility, she was the patron deity of the city. As such, Artemis of Ephesus needed a temple in which to be honored. The First Temple of Artemis The first Temple of Artemis was built in a marshy area long held sacred by locals.  It is believed that there was at least some sort of temple or shrine there at least as early as 800 BCE. However, when famously-rich King Croesus of Lydia conquered the area in 550 BCE, he ordered a new, larger, more magnificent temple to be built. The Temple of Artemis was an  immense, rectangular  structure made of white marble.  The  Temple was  350-feet long and 180-feet wide, larger than a modern, American-football field. What was truly spectacular, though, was its height. The 127 Ionic columns, which were  lined up in two rows all around the structure, reached 60 feet high. That was nearly twice as high as the columns at the  Parthenon in Athens.   The entire Temple was covered in beautiful carvings, including the columns, which was unusual for the time. Inside the Temple was a statue of Artemis, which is believed to have been life-sized. Arson For 200 years, the Temple of Artemis was revered. Pilgrims would travel long distances to see the Temple. Many visitors would make generous donations to the goddess to earn her favor. Vendors would make idols of her likeness and sell them near the Temple. The city of Ephesus, already a successful port city, soon became wealthy from the tourism brought in by the Temple as well. Then, on July 21, 356 BCE, a madman named Herostratus set fire to the magnificent building, with the sole purpose of wanting to be remembered throughout history. The Temple of Artemis burned down. The Ephesians and nearly the entire ancient world were stupefied at such a brazen, sacrilegious act. So that  such an evil  act would not make Herostratus famous, the Ephesians  banned anyone from speaking his name, with the punishment being death. Despite their best efforts, Herostratus name has gone down in history and is still  remembered more than  2,300  years later. Legend has it that Artemis was too busy to stop Herostratus from burning down her temple because she was helping with the birth of Alexander the Great that day. The Second Temple of Artemis When the Ephesians sorted through the charred remains of the Temple of Artemis, it is said they found the statue of Artemis intact and unharmed. Taking this as a positive sign, the Ephesians vowed to rebuild the temple. It is unclear how long it took to rebuild, but  it easily took decades. There is a story that when Alexander the Great arrived in Ephesus in 333 BCE, he offered to help pay for the rebuilding of the Temple as long as his name would be engraved on it.  Famously, the Ephesians found a tactful way  of rebuffing his offer by saying, It is not fitting that one god should build a temple for another god. Eventually, the second Temple of Artemis was finished, equal or just a bit taller in size but even more  elaborately decorated. The Temple of Artemis was well-known in the ancient world and was a destination for many worshippers. For 500 years, the Temple of Artemis was revered and visited. Then, in 262 CE, the Goths, one of the many  tribes from the north, invaded Ephesus and destroyed the Temple. This time, with Christianity on the rise and the cult of Artemis on the decline, it was decided to not rebuild the Temple. Swampy Ruins Sadly, the ruins of the Temple of Artemis were eventually plundered, with the marble being taken for other buildings in the area. Over time, the swamp in which the Temple was built grew larger, taking over much of the once-grand city. By 1100 CE, the few remaining citizens of Ephesus had completely forgotten that the Temple of Artemis ever existed. In 1864, the British Museum funded John Turtle Wood to excavate the area in the hopes of finding the ruins of the Temple of Artemis. After five years of searching, Wood finally found the remains of the Temple of Artemis under 25 feet of swampy mud. Later archaeologists have further excavated the site, but not much has been found. The foundation remains there as does a single column. The few artifacts that have been found were shipped to the British Museum in London.

How to Escape from a Bad Date by Piven et al (297-302)Patterns 11th ed Essay

How to Escape from a Bad Date by Piven et al (297-302)Patterns 11th ed - Essay Example Likely, the idea is that young individuals would want to have the perfect date every time they would get out with someone they treat to be a special someone in their lives. The importance of dating makes a particular developmental impact on the personality of any individual engaging in such social relations. This is why it is important to assure that each one does not bring about shame towards those that are involved in the relationship establishment. However, it could not be denied that there are dates that bring about shame to one. What if it happens that a person dates someone that is the perfect opposite of what he or she expected to be, and somewhat even worse at some point? This is when the need to escape from a bad date comes in. The reading written by Piven, Borgenicht and Worrick provides a proper set of guidelines that would give dating partners the best chance of moving away from bad dates that are bound to bring about particular shameful experiences in the past that would likely give them lesser chances of experiencing better levels of self-confidence later on. Getting away from a bad date experience though need not be harsh on the part of those who would be left alone in the date. The reading on this matter written by the authors mentioned above creatively advices several strategies on the part of the one wanting to end the date to move about the process in a less shaming way with respect to the one that is to be left on. The writers of the book were likely able to find better approaches to provide essential guidelines and points of important issues that need to be given attention to when one naturally wants to move away from a particular dating tragedy. This was likely because of the fact that the writers were able to base their informative advices from their own experiences making the entire reading not only informative but also entertaining in many ways. Certainly,

Diversity Audit Research Paper Example | Topics and Well Written Essays - 1250 words

Diversity Audit - Research Paper Example This unit examines a newly created organization and the effects of application of diversity audit on its operations. Creating an Organization A thriving organization ought to be effectual and well-organized in its operations. An effectual organization should be unique and should take into deliberation its staff and clients needs. A good example of a business organization is the bread baking industry. The organization takes into deliberation of its client’s satisfaction, as a result, serves both its interests and the community’s interests (Collins, Denis, 153). Company’s Background and History on One Page The bread baking organization has been in operation for the last two years. The company has organization chart, which governs the daily running of behavior inside the organization. The chart is prearranged according to the flow of authority within the company. The person at the top of the company is the boss followed by the assistant boss. Third in the position a re the departmental managers, and lastly are the employees. The company was started because of the high demand that was prevalent in society (Collins, 231). The manager He or she is the individual who supervise the day by day running of the organization. He makes all the judgments pertaining to the daily running of the organization. ... Their roles include coordinating the activities within the company to yield the maximum profits. Workers They are individuals the company employs to aid in the production process. They possess unique skills because of working in a range of departments with dissimilar task to perform. The company has engaged a total of two hundred employees. Conducting a Diversity Audit on the Organization The company’s objective is to satisfy the clients need while maximizing the company’s profits. The organization’s objectives are achievable only when the company’s aspects are reviewed to examine the effective ones from the non-effective ones, as a consequence there is a need to carry a diversity audit on the company. Evaluation and Recommendations for the Organization In Terms Of the Diversity Audit The diversity facilitates evaluation of the company’s merits and demerits. It assesses the company’s procedures, strategies and administration to determine area s where to review to lead to a positive change in the company. The evaluation of the company’s workers is that they are not properly aggravated; as a result, they do not give the company their bests. Secondly the policies of the business do not cater for the employees entire requirements. The promotion criterion in the strategies does not consider the firms employees, since there are no set criteria in the firm for promoting the employees. Lastly, the diversity audits conducted on the management showed the management was not contended with their basic wages, as a result, there did not effectively supervise the firm’s daily operations. After the diversity audit, there are a variety of proposals implemented to make

Left to Tell Essay Example for Free

Left to Tell Essay Immaculee Ilibagiza was a college student in Rwanda during the 1994 genocide in which nearly one million people died. Her story is a remarkable testimony to the power of God’s grace to strengthen us during times of trial and to live the teaching of the Gospel in the face of overwhelming evil. Her story is told in the novel Left to Tell, published in 2006. In Rwanda, there were three tribes, and each citizen belonged to one of the tribes. These tribes were the Hutu, which were the majority, Tutsi, which were the minority, and an extremely small number of Twa, which was a pygmy-like tribe of forest dwellers. Immaculee and her family belonged to the Tutsi tribe, and because of this they were under great threat. The Hutu tribe wanted to kill every single Tutsi in Rwanda, and this was the cause of the genocide in 1994. The Tutsi tribe was taller, lighter-skinned and has narrower noses, and Hutus were shorter, darker, and have broad noses, and each person had an identity card which labeled what tribe they were in. This is how the Hutus chose their victims, by their identity card or their looks. Not only was Immaculee under death threat, but she was also being treated unfairly by her peers. She was an extremely smart girl, and because of her being a Tutsi, she was not able to get a scholarship to college. Before the genocide came into full effect, there were many reports on the radio warning the Tutsis of killings to come. One day, Damascene, one of Immaculee’s three brothers, told his family that he actually saw the killers, but they refused to believe him. They started to get nervous when President Habyarimana, the president of Rwanda, was killed. His plane was shot out of the sky, and this event sparked the beginning of the genocide. The more severe the radio reports were, the more nervous Immaculee and family got. Immaculee tried not to show her fear, because if she did, she would not be able to stay strong through this event. Many neighbors gathered around her home because her father, Leonard, was a very respectable man in the neighborhood. One day, fifty Interahamwe armed with knives and machetes attacked the Tutsis outside of the Ilibagiza home. Leonard gathered more than one hundred Tutsi men together and rushed toward the killers. They tossed stones at them and scared them away. After this, Immaculee’s father gave her a red and white rosary and told her to keep it always, and she did. The killers came back a second time, but this time no one joined Leonard to fight back. After this event, it was known that it was not safe, and Immaculee could not stay at her home. Immaculee and Augustine, a friend who was staying with the Ilibagiza family, were soon on their way to the home of family friend and local pastor, Pastor Murinzi. There, she was forced to hide in a small bathroom with seven other women, and there she had many spiritual experiences. While Immaculee was hiding in the bathroom, she could hear the killers and other people talking about what was going on. Immaculee still did not know whether or not her family was alive. She cursed the killers, and hoped that they got treated as they were treating her fellow Tutsis. Because of this feeling, Immaculee could not have a feeling of calmness, and she was very angry. She prayed, but the devil was telling her that praying would not work, when she has so much hatred in her heart, and is wishing such horrible things on the killers. In a dream, Jesus appeared to her, and told her to forgive the killers and to stay calm and he would protect her. She did as Jesus said, and forgave the killers, and she was one of the few whose life was spared during the genocide. Some people do not pray, and do not have God in their lives. These are the people that contribute to the evil and destruction of the world. The killers of the 1994 genocide were definitely evil, and they were being tempted by the devil to do such evil acts. Lies were made up just so they could kill Leonard, and the rest of the Ilibagiza family, who were very well respected in the town. Some people do not think over their actions, and do not make the distinction between what is right and wrong. Some people just listen to other people because they are scared, so they do evil things, just because someone told them to. Unfortunately, I do believe that something this terrible may happen in our own country. In the last decade, some evil things have happened in America, such as the planes hitting the World Trade Center on 9/11 and the plane hitting the Pentagon, in the same day. Islamic people performed both of these evil acts. Most Americans have hatred for these people, and some especially because loved ones died in the World Trade Center. Since then, there have been bomb scares, and the hatred has just been building up. If another tragedy occurs, Americans will most likely rebel, and want these people extinguished from the country, whether they look innocent or not, just for the sake of the country. It is much better to forgive, than to hate and hold grudges. By forgiving, you are following in Jesus’ path and becoming a better person. By hating and seeking revenge, you will harbor hatred in your heart and be an extremely angry person for always thinking of ways to get revenge. I have learned that by forgiving, instead of hating, your prayers will be answered quicker. By following in the footsteps of Jesus, forgiving all who have harmed you, you will be a happier person, and by God being an important part of your life, you will have a good life. I will most definitely live differently after reading this book. Nothing in my life has ever compared to anything that Immaculee went through, and I should be extremely grateful for that. I will try to forgive all who have done wrong to me, and although it may not be easy, I know that God is there guiding me every step of the way.

Anime Essay -- essays papers

Anime Anime is the Japanese take on the word "animation". It represents the Japanese style of animating cartoons. However, not all anime is for children. Majority imported to America is aimed at an adult audience- containing deep storylines, graphic violence, gore, as well as nudity and adult situations. This cinematic genre is a fast growing trend in the west and can now possibly be considered the most popular phenomenon among children, considering the success of the much-in-demand anime series "Pokà ©mon". Anime art is known for it's characters' big round eyes, abnormal shaped hair, and it's unique exaggeration of physical reality. Since anime is basically movies translated into animation, it contains as many subgenres as there are actual genres. However, the majority of anime contains some type of action or martial arts, so I chose to discuss the action/horror subgenre and will be using Yoshiaki Kawajiri's Ninja Scroll to aid in describing its basic elements. Action anime contains titles such as: Street Fighter II, Tekken, and Battle Royal High School. Some titles I've come across that would fit horror anime are: Shutendoji- the Star Hand Kid, Devilman, Biohunter and Vampire Hunter D. I chose Ninja Scroll as my model not only because its animation is "top-notch" and its storyline, in my opinion, is excellent, but it fits both the action and horror subgenre. Action/horror anime has three main character types: "the hero", the "damsel-indistress", and "the enemy". The protagonist of the story, usually male, is nothing short of a "superhero". He's smart, strong, brave, and extraordinary, usually having some type of supernatural or uncanny power or is extremely mastered in some type of martial art. He's a mysterious, isolated character, a lot of the time a wanderer, and is different from all other characters in the story. We start off knowing little or nothing about him, and as the story progresses, we learn more about his history and powe rs. In Ninja Scroll, the hero of the story is Jubei, a mercenary ninja hired for money. He proves in many confrontations to be extremely skilled in using a sword, and through combining skills, brains, and the help from his trusty blade usually comes out on top, no matter the number or strength of his adversaries. The characters of the story are familiar with his skills and he is known as a master sw... ...e capture Kagero several times, and in the end, Gemma takes her life. The hero then must find and rescue the damsel. Jubei saves Kagero every time she's captured. After, the hero journeys to confront the main antagonist. On the way, he defeats the last of the henchmen and lower division enemies. When it comes time for the climax, the hero usually has a score to settle with the enemy. Here, Jubei not only tries to stop Gemma's reign of evil, but also seeks vengeance for the death of Kagero. There's a long and brutal confrontation, favoring the almost invincible enemy. Jubei is beaten close to death, but in the very end manages to find a weakness and kill Gemma. This scenario is similar in most action/horror anime. Finally, the resolution shows the direction each character is headed- Jubei continues wandering the earth with his memory of Kagero and his experiences with Gemma and the Eight Devils of Kimon.Although there is an extremely large selection of anime, even within the action/horror subgenre, they share similar qualities and patterns in the plot and characters. The genre keeps its diversity through differences in its animation and storyline of each individual movie.

Unchopping a Tree Summary

SUMMARY OF UNCHOPPING A TREE by William Stanley Merwin Merwin’s Unchopping a Tree is a procedural essay as we can infer from the title alone. Here, Merwin describes what it takes for one to put together again a tree that has been cut down. Note that the author is very accurate in his steps so as to ensure that the tree will be exactly what it was when the rebuilding is done. According to Merwin, we have to start with the leave sand all others that belong to the tree’s crowning glory.They have to be put back exactly the way they used to be. Everything that used to be there has to be there again—exactly the way it was. Next in line is the trunk. Everything has to fit like the pieces of a jigsaw puzzle. There must not be a single misplaced splinter. The next thing to do is to raise the trunk and place it on the stump. This, he says, is no small enterprise because you have to use the proper fixative and that is difficult since, as he says, â€Å"again we have no dup licate for the original substance†.Now for the last step—we lower the splintered trunk unto the stump. Here, you have to gather the chips and sawdust and they must be returned to their former positions. Another problem is presented in this last step—bark sawdust decomposes very quickly if exposed to the elements. Once that problem is dealt with, you now have to find a translucent adhesive that is not so rigid. So your tree is now erected but is still held upright by the support of the scaffolding.And you take a restless night. In the morning, you remove the scaffolding. You cross your fingers in hope that the gentle breeze won’t push the tree over and that’s all you can do. And there we can conclude that a tree is really difficult to â€Å"unchop†. But, may I ask, why do we easily take down trees? Would we still find it easy to chop a lot of trees down once we’d experience unchopping just one tree?

Film Journal Essay

1. How does Hitchcock introduce us to the two principle characters? Where do the scenes take place and how is the camera placed? In the case of Alicia Huberman (Ingrid Bergman), her father’s prison sentence leaves her skeptical of others, yet longing for a new companion in her life. She has a reliance on alcohol to wash her troubles away. R. Devlin’s (Cary Grant) a stranger from the party, a very mystery man. The Party takes place at Miami, FL. The camera pans right across Cary Grant’s back and comes to rest behind his right shoulder. The camera is placed behind and to the right of Cary Grant who is sitting and facing away from the camera. In the immediate foreground masking out a small portion of the bottom left corner of the frame is the silhouette of Cary Grant’s right shoulder and part of his head. This establishes that it is a tacitly objective shot from the point of view of Cary Grant. As we move to the right though the frame in the foreground Ingrid Bergman is sitting facing towards Cary Grant and the camera at eye level. It is a medium shot from her navel up and she sits nearly in the center of the frame in front of Cary Grant. Their relation relative to each other is conclusive of a possible a romance and long lasting connection. In the background dividing the frame in half behind Ingrid Bergman is a couple dancing. Finally, in the foreground on the right side of the frame sits a man who is profiled and masks out about a third of the bottom half of the frame. The significance of the guests framed is they act as a sort of mask leading our eyes to Ingrid Bergman’s glances and expressions toward Cary Grant in the foreground of the frame. , the shot establishes Cary Grant’s role as a man of mystery and foreshadows an element of romance between Ingrid Bergman and Cary Grant. 2. How does Hitchcock get us to identify with and care about the two lead actors Carey Grant and Ingrid Bergman? One scene that illustrates the tensions in Alicia and Devlin’s relationship is when Alicia enters Dr. Barbosa’s office to ask the investigators for advice on marrying Sebastian. When Alicia enters the room is a long take. As the men stand up to greet her, their shadows eclipse most of the frame except for Alicia’s face. Moreover, the men’s bodies are cut off by the edges of the frame as they accommodate Alicia, while she stays in the middle  of the frame in bright light. These three elements emphasize that Alicia is the center of attention. Hitchcock is glorifying Alicia for Devlin to tease him because he cannot discuss his feelings for her. Even though all of the other men surround her, when Alicia says the word, â€Å"marry,† there is a cut to a shot of Devlin still standing by the window. The low key lighting allows the venetian blinds to create streaks of light over Devlin’s body. In this situation, these lines represent the entrapment of his emotions. During the interaction, the shots on Alicia and Devlin become tighter because they are expecting each other to be conflicted with her marriage to Sebastian. Neither, however, will admit their concerns, and they are both surprised. At the end of the scene, the camera pans with Devlin as he exits, giving the effect that he walks a large distance in a short period of time and emphasizes his discomfort. The shot then lingers on Alicia’s expression of disappointment while keeping the door in the corner of the frame. In addition, When the men are alerted to Ms. Huberman’s arrival, there is a close-up of the back of Devlin’s shoulders and head. Cary Grant quickly shifts his weight back and forth which conveys the nervousness that Devlin is feeling because he loves Alicia. However, for the sake of the mission, he must admit it. He also begins to turn around, but has to collect himself once more before joining the conversation to defend Alicia. The ensuing exchange of banter further divides Devlin from the others as they are portrayed in a wide three-shot, versus the close-up on Devlin’s upper body. This framing choice makes it clear that the sides of this argument are three against one, and that Beardsley and Prescott have lost some trust in Devlin, because they can tell that Devlin has feelings for Alicia. 3. How would you describe the mood or tone of the film in visual terms? Alfred Hitchcock incorporates multiple instances of point of view editing and cross-cutting to explore man’s intimate feeling of helplessness. He accomplishes this task by creating tense situations in which the viewer is more informed than the characters. However, the viewer’s omniscient range of narration is stifled by several occurrences of perceptual subjectivity, creating a momentary feeling of helplessness within the viewer. The first takes place after Alicia (Ingrid Bergman) has consumed a large amount of alcohol and has decided to drive a car with Devlin (Cary Grant).  At first, the camera is stationary and the car is seen rapidly approaching and swerving from a distance. The next shot is from the hood of the car and has both Alicia and Devlin within the frame. It is clear that Alicia is not fit to drive, but the stationary camera does not evoke an immediate response of fear. Hitchcock understands that the scene could be more terrifying and has Alicia bluntly ask Devlin if he is â€Å"scared†. Furthermore, Hitchcock is having Alicia ask the viewer if he is scared and follows up the direct line with a point of view shot from Alicia. It is only during this shot from the view of a drunken driver, along with masking the camera with uncontrolled hair that the viewer feels truly out of control and terrified. Although this shot seems like it doesn’t significantly contribute to the plot of the film, it is the first time that the viewer if allowed to peer through the eyes of a main character and demonstrates Hitchcock’s understanding of perceptual subjectivity. Hitchcock also adds suspense to the film by using cross-cutting to leave the viewer eagerly helpless within the limitations of time. The major scene that uses cross-cutting to compress time and space is during the large party that Sebastian hosts at his house. Before Devlin and Alicia break into the wine cellar, a sense of urgency is immediately generated as Alicia explains to Devlin that they must complete their task before Sebastian’s server has to replenish the wine supply. This line of dialogue creates pressure and sets up the opportunity to use crosscutting to indicate urgency. Hitchcock uses cross-cutting, or â€Å"alternate shots of two or more lines of action occurring in different places simultaneously’’ between Devlin and Alicia’s pursuit and the dwindling wine supply in order to make the viewer constantly aware of the overall situation. This is significant because only the viewer is allowed to see how much time Devlin and Alicia have before they get caught. By alternating between these two shots, Hitchcock also minimalizes the space between the two events. The viewer assumes that once the wine is gone, then Devlin and Alicia will be caught. The viewer is not show the space between the wine cellar and the table upstairs, but rather the immediate surroundings of the separate characters. Hitchcock uses this technique to directly infuse suspense into the viewer’s perception of a situation. 4. Describe a few of the most visually stunning shots? Hitchcock also uses point of view editing to define the relationships between characters. In the scene when Alicia wakes up after the midnight drive, there is a series of oblique shots of Devlin walking into the room. It is clear that this is the perceptual subjectivity of Alicia because one of the shots rotates to mimic her rotation in the bed. Oblique shots are typically used to show mental instability, which in this case, is caused by Alicia’s alcohol consumption. In these shots, Devlin is seen standing over the camera, which shows that he is protecting Alicia. Even though the two had met the previous night, this gesture allows Alicia to trust Devlin, and their relationship intensifies. Another stunning shot scene is when Sebastian searches his wine cellar. Since he was engaging in illicit activity, Sebastian could not trust Devlin after he sees Devlin kissing Alicia. He is suspicious that Devlin had stolen the key to steal a wine bottle. Though the cellar appears to be untouched, Sebastian is compelled to look back once more. A cut to a high angle shot of liquid in the sink is enough evidence to tell Sebastian that a bottle had been broken. For Sebastian, this shot reveals that Devlin is an American agent, and that Alicia is involved in his plot. At this moment, Sebastian learns that he cannot trust his wife, or Devlin. The hostility comes to a climax during the last scene when Devlin removes Alicia from Sebastian’s custody. Sebastian’s objection to this is enough let his associates know that he has jeopardized their cover. Alicia is poisoned is another example of perceptual subjectivity. She does not realize that Sebastian discovered her true loyalties, so she does not anticipate that Sebastian would harm her. After drinking the coffee, there are quick zooms on Alex Sebastian and Madame Sebastian (Leopoldine Konstantin). These show Alicia’s realization of their intentions and that they can no longer be trusted. In addition, there are several shots when the frame gets warped and the other actors become silhouettes. These images are accompanied by a chaotic score, which has an equally nauseating effect on the viewer as it does for Alicia. These point of view shots are the culmination of Alicia and Sebastian’s betrayal of one another which are very  interesting. 5. What are some of the things about the film that impressed you the most? In this move, each of the main character has difficulty in finding mutual trust with one another. Since each character has their own motive, they are only willing to open themselves up enough to achieve their goals. None of them admit to their true feelings until Devlin rescues Alicia, which finally implies that their trust and love are reciprocated. The range of narration, which is mostly omniscient, helps bring out the progression of each character. Alfred Hitchcock really did a good job uses mise en scene to convey the level of trust in each character’s relationships.

Macro Environment Essays

Macro Environment Essays Macro Environment Paper Macro Environment Paper Our product and all of the other actors operate in a large macro environment of forces that shape opportunities and pose threats to the company is known as macro environment. Six largely uncountable external forces influence our products marketing activities. And also it influences decision making, and affect its performance and strategies. These factors include the economic, demographics, legal, political, and social conditions, technological changes, and natural forces Elements of Macro-Environment: Demographic Environment Demography is the study of human populations in terms of size, destiny, location, age, gender race, occupation and other statistics. The demographic environment is of major interest to marketers because it involves people. Economic Environment Marketers require buying power as well as people. The economic environment consists of factors that affect consumers purchasing power and spending power patterns. Marketers must pay close attention to major trends and consumers spending patterns. Natural Environment The natural environment involves the natural resources that are needed as inputs by marketers or they are affected by marketing activities. Environmental concerns have grown steadily during the past three decades. Marketers should be aware of several trends in the natural environment. Technological Environment The technological environment is perhaps the most dramatic forces now shopping own destiny. Technological environment involves forces that create new technologist creating new product and marketing opportunities. Political Environment Marketing decisions are strongly affected by developments in the political environment. Political environment consists of laws, government agencies, government itself and pressure groups that influence or limits various organizations and individuals in a given society. Cultural Environment The cultural environment is made up of institutions and other forces that affect a society basic values, perceptions, preferences and behaviors. There are few cultural values which affect marketing decision making. These are persistence of cultural value, shifts in secondary cultural value, people views of organization and others. Environment factors that affect our green product Demographic effect: Population growth and age structure. Changes in demand patterns of products. I. Family structure changing. Changing households patterns. Time, Increasing dual income families. Part-time jobs and business. More education People are thinking of saving Multiple tasks at one time. Knowledgeable people are tending to use more inconvenience and useful things. Economic effects: Law product exports growth price of GNP service opportunities Social and cultural effects: Social organization such as family, school, temple and culture of the society heap, beliefs, norms, values, and behavior of people should take into an account before the launching of our product. Majority of people are influenced by their culture. Therefore when we trying to satisfy customer needs have to consider these factors and objectives should match with them. Technological effects: Obsolete therefore Products features to date. Durable Efficient Effective Political legal effects: Business regulations should be up influence and limit the behavior of Rules individuals and organization. Government Policies Laws Governments bodies Pressure groups Cowan is a green product Law tax rate Public acceptance Easier to launch Emphasis on ethics social responsibility Natural effects: Natural environment: Impending of storage of raw material Increased cost of energy Increased levels of pollution Government intervention in natural resources management Cowan is a green concept which provides energy saving system and lightning system without any capital expenditure. This encourages deployment of energy -? efficient products. And also it is a disposable product.

Analysis of Divisional Performance of Asian Paints Ltd

PURUSHOTHAMAN ASSOCIATE PROFESSOR M. COM (BUSINESS FINANCE) DEPT. OF COMMERCE 2nd YEAR PONDICHERRY UNIVERSITY REG. NUMBER: 11351059 INTRODUCTION DIVISIONAL PERFOMANCE OF COST CENTRE AND PROFIT CENTRE A profit centre is a unit of a company that generates revenue in excess of its expenses. The main aim of profit centre is to earn profit. The performance of profit centre is evaluated in terms of whether the centre has been achieved its budgeted profit A  cost centre  is a business unit that is only responsible for the  costs  that it incurs. The manager of a cost centre is not responsible for  revenue  generation or asset usage. The performance of a cost centre is usually evaluated through the comparison of  budgeted  to actual costs. The costs incurred by a cost centre may be aggregated into a  cost pool  and allocated to other business units. Investment centre is responsible for both profit and investment. The investment centre manager has control over revenue, expenses and the amount invested in the current assets. The following are the techniques used to measure the divisional performance of cost centre and profit centre * Variance analysis * Profit * Return on investment * Market share COST PER UNIT: Cost refers to the total cost incurred for the production. So cost per unit refers to the cost incurred for producing 1 unit. Normally we used the below formula to calculate the cost per unit Cost/unit = total cost / No. of unit produced COST PER UNIT year| Production| Total expenses| COST PER UNIT| 008| 40946. 7| 559586| 0. 073173203| 2009| 50418. 7| 602922| 0. 083623918| 2010| 57937. 2| 732142| 0. 079133829| 2011| 72582. 9| 849056| 0. 085486587| Interpretation: The above table and chart shows the cost per unit of Asian paints India ltd. They incurred highest cost per unit in the year 2011. This may because increasing the cost of raw material or other charges etc. It is better to have lower cost per unit because when cost per unit increases the total cost will increase. That in turn reduces the profitability of a firm. In the 2008 the firms have lower cost per unit of production compared to other years. So may be this year the profit is increased. The cost per unit is higher in the years 2011 and 2009. COST VARIANCE Cost variance (CV) is the amount of money that was actually spent on a project or a part of a project compared to the amount of work that was actually accomplished. Cost variance = Budgeted cost of work performed – The actual cost of work performed. YEAR| TOTAL COST| STANDARD| COST VARIANCE | DECISION| 2008| 40946. 7| 61276. 54| -20329. 84| A| 2009| 50418. 7| 61276. 54| -10857. 84| A| 2010| 57937. 2| 61276. 54| -3339. 34| A| 2011| 72582. 9| 61276. 54| 11306. 6| F| 2012| 84,497. 20| 61276. 54| 23220. 66| F| Interpretation: Here from 2008 to 2010 there is a favorable situation because in these years actual cost is less than standard cost. In 2011 and 2012 actual cost exceeds standard cost. That may be because of increase in the cost/unit in these years. SALES VARIANCE Sales variance is the difference between actual sales and budget sales. It is used to measure the p erformance of a sales function, and/or analyze business results to better understand market conditions. Sales variance = Actual sales – standard sales Segment 1= Paint YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 39062. 2| 51731. 3| -12669. 1| A| 2009| 48641. 9| 51731. 3| -3089. 4| A| 2010| 56135| 51731. 3| 4403. 7| F| 2011| 63086. 1| 51731. 3| 11354. 8| F| Segment 2= Others YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 1731. 7| 1717. 375| 14. 325| F| 2009| 1634. 5| 1717. 375| -82. 875| A| 2010| 1774| 1717. 375| 56. 625| A| 2011| 1729. 3| 1717. 375| 11. 925| A| TOTAL SALES VARIANCE YEAR| TOTAL SALES| STANDARD| COST VARIANCE | DECISION| 2008| 40,946. 70| 62,655. 72| -21,709. 02| A| 2009| 50,418. 70| 62655. 72| -12,237. 02| A| 2010| 57,937. 0| 62655. 72| -4,718. 52| A| 2011| 72,582. 90| 62655. 72| 9,927. 18| F| 2012| 91,393. 10| 62655. 72| 28,737. 38| F| INTERPRETATION Sales variance is higher in the year 2012 which means that company sold more than standard sales in the year 2012. And the 2011 also have the favorable value but it is lower than 2012. From 2008 to 2010 company cannot sold more than standard sales. That is an unfavorab le situation for the company. MARKET SHARE The percentage of an industry or market’s total sales that is earned by a particular company over a specified time period is known as market share. Market share is calculated by taking the company’s sales over the period and dividing it by the total sales of the industry over the same period. This metric is used to give a general idea of the size of a company to its market and its competitors. Market share Year| Total sales| Industrial sales| Market share | 2008| 40,946. 70| 348047| 11. 76| 2009| 50,418. 70| 393266| 12. 82| 2010| 57,937. 20| 260717| 22. 22| 2011| 72,582. 90| 834703| 8. 70| 2012| 91,393. 10| 868,234. 00| 10. 53| Interpretation: Company has highest market share in the year 2010. It is decreased in the subsequent years may be because of increased price of the products. WORKING CAPITAL TURN OVER RATIO A measurement comparing the depletion of working capital  to the generation of sales over a given period called as working capital turn over ration. This  provides some useful information  as to how effectively a company is using  its working capital to generate sales. WORKING CAPITAL TURN OVER RATIO YEAR| TOTAL SALES| CURRENT ASSETS| CURRENT LIABILITIES| WC| WCTOR| 2008| 40,946. 70| 8,686. 30| 8018. 6| 667. 70| 61. 32| 2009| 50,418. 70| 10,403. 70| 7811. 4| 2,592. 30| 19. 45| 2010| 57,937. 20| 11,981. 00| 10588. 7| 1,392. 30| 41. 61| 2011| 72,582. 90| 15,475. 70| 11952. | 3,522. 90| 20. 60| 2012| 91,393. 10| 19,927. 70| 16008. 9| 3,918. 80| 23. 32| Interpretation: Here working capital ratio is higher in the year 2008. This means that company may have adequate working capital for their operation in 2008. Working capital to ratio is very lower in the subsequent years (i. e. 2009 to 2012), it shows that company is struggled with inadequacy of wor king capital in that years. INVENTORY TURN OVER RATIO Inventory Turnover Ratio is one of the efficiency ratios and measures the number of times, on average, the inventory is sold and replaced during the fiscal year. Inventory Turnover Ratio formula is: year| Total sales| opening stock| closing stock| Avg stock| ITOR| 2008| 40,946. 70| 40,946. 70 | 42,954. 70 | 41,950. 70 | 97. 61| 2009| 50,418. 70| 50,418. 70 | 52,427. 70 | 51,423. 20 | 98. 05| 2010| 57,937. 20| 57,937. 20 | 59,947. 20 | 58,942. 20 | 98. 29| 2011| 72,582. 90| 72,582. 90 | 74,593. 90 | 73,588. 40 | 98. 63| INTERPRETATION A low inventory turnover ratio is a signal of inefficiency, since inventory usually has a rate of return of zero. It also implies either poor sales or excess inventory. A low turnover rate can indicate poor liquidity, possible overstocking, and obsolescence, but it may also reflect a planned inventory buildup in the case of material shortages or in anticipation of rapidly rising prices. In our case the 2008 has the lower turnover rate. A high inventory turnover ratio implies either strong sales or ineffective buying (the company buys too often in small quantities, therefore the buying price is higher). A high inventory turnover ratio can indicate better liquidity, but it can also indicate a shortage or inadequate inventory levels, which may lead to a loss in business. Here the years from 2009 to 2011 there is constant turnover rate. RETURN ON INVESTMENT A performance measure used to evaluate the efficiency of an  investment or to compare the efficiency of a number of different investments. The objective of every firm is to earn a satisfactory return on capital invested. This is the measure of success i. e. it shows the overall profitability of the firm. ROI = PAT/ cap. Employed YEAR| PBIT| CAPILAT EMPLOYED| ROI| 2008| 5925. | 9,285. 00| 63. 81583199| 2009| 6075. 9| 10,944. 70| 55. 51454128| 2010| 10526. 9| 15,572. 20| 67. 60059593| 2011| 11636. 7| 19,753. 20| 58. 91045501| 2012| 14,086. 30| 24,877. 80| 56. 62196818| INTERPRETATION The above table and chart implies us, The ROI is higher in the year 2008. The Company gets 63. 82% as return on investment. This may because; in this y ear company sold more than the standard sales. So return on investment is increased. Company received lowest ROI in the year 2009 CONCLUSION: The Asian paints ltd is having an indifferent performance levels, they have both positive and negative performance indicators. The sales variance is for the last two years is favorable for the company, and also all other indicators such as cost variance favorable for the firm. Another thing is that market share of the company shows a decreasing trend due to decrease in sales. The inventory and working capital of the company is also not good. So it is important for the company to focus on to improve sales volume with higher turnover, better maintenance of working capital. And to try to get more return on investment by adopt necessary measure and techniques. Analysis of Divisional Performance of Asian Paints Ltd PURUSHOTHAMAN ASSOCIATE PROFESSOR M. COM (BUSINESS FINANCE) DEPT. OF COMMERCE 2nd YEAR PONDICHERRY UNIVERSITY REG. NUMBER: 11351059 INTRODUCTION DIVISIONAL PERFOMANCE OF COST CENTRE AND PROFIT CENTRE A profit centre is a unit of a company that generates revenue in excess of its expenses. The main aim of profit centre is to earn profit. The performance of profit centre is evaluated in terms of whether the centre has been achieved its budgeted profit A  cost centre  is a business unit that is only responsible for the  costs  that it incurs. The manager of a cost centre is not responsible for  revenue  generation or asset usage. The performance of a cost centre is usually evaluated through the comparison of  budgeted  to actual costs. The costs incurred by a cost centre may be aggregated into a  cost pool  and allocated to other business units. Investment centre is responsible for both profit and investment. The investment centre manager has control over revenue, expenses and the amount invested in the current assets. The following are the techniques used to measure the divisional performance of cost centre and profit centre * Variance analysis * Profit * Return on investment * Market share COST PER UNIT: Cost refers to the total cost incurred for the production. So cost per unit refers to the cost incurred for producing 1 unit. Normally we used the below formula to calculate the cost per unit Cost/unit = total cost / No. of unit produced COST PER UNIT year| Production| Total expenses| COST PER UNIT| 008| 40946. 7| 559586| 0. 073173203| 2009| 50418. 7| 602922| 0. 083623918| 2010| 57937. 2| 732142| 0. 079133829| 2011| 72582. 9| 849056| 0. 085486587| Interpretation: The above table and chart shows the cost per unit of Asian paints India ltd. They incurred highest cost per unit in the year 2011. This may because increasing the cost of raw material or other charges etc. It is better to have lower cost per unit because when cost per unit increases the total cost will increase. That in turn reduces the profitability of a firm. In the 2008 the firms have lower cost per unit of production compared to other years. So may be this year the profit is increased. The cost per unit is higher in the years 2011 and 2009. COST VARIANCE Cost variance (CV) is the amount of money that was actually spent on a project or a part of a project compared to the amount of work that was actually accomplished. Cost variance = Budgeted cost of work performed – The actual cost of work performed. YEAR| TOTAL COST| STANDARD| COST VARIANCE | DECISION| 2008| 40946. 7| 61276. 54| -20329. 84| A| 2009| 50418. 7| 61276. 54| -10857. 84| A| 2010| 57937. 2| 61276. 54| -3339. 34| A| 2011| 72582. 9| 61276. 54| 11306. 6| F| 2012| 84,497. 20| 61276. 54| 23220. 66| F| Interpretation: Here from 2008 to 2010 there is a favorable situation because in these years actual cost is less than standard cost. In 2011 and 2012 actual cost exceeds standard cost. That may be because of increase in the cost/unit in these years. SALES VARIANCE Sales variance is the difference between actual sales and budget sales. It is used to measure the p erformance of a sales function, and/or analyze business results to better understand market conditions. Sales variance = Actual sales – standard sales Segment 1= Paint YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 39062. 2| 51731. 3| -12669. 1| A| 2009| 48641. 9| 51731. 3| -3089. 4| A| 2010| 56135| 51731. 3| 4403. 7| F| 2011| 63086. 1| 51731. 3| 11354. 8| F| Segment 2= Others YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 1731. 7| 1717. 375| 14. 325| F| 2009| 1634. 5| 1717. 375| -82. 875| A| 2010| 1774| 1717. 375| 56. 625| A| 2011| 1729. 3| 1717. 375| 11. 925| A| TOTAL SALES VARIANCE YEAR| TOTAL SALES| STANDARD| COST VARIANCE | DECISION| 2008| 40,946. 70| 62,655. 72| -21,709. 02| A| 2009| 50,418. 70| 62655. 72| -12,237. 02| A| 2010| 57,937. 0| 62655. 72| -4,718. 52| A| 2011| 72,582. 90| 62655. 72| 9,927. 18| F| 2012| 91,393. 10| 62655. 72| 28,737. 38| F| INTERPRETATION Sales variance is higher in the year 2012 which means that company sold more than standard sales in the year 2012. And the 2011 also have the favorable value but it is lower than 2012. From 2008 to 2010 company cannot sold more than standard sales. That is an unfavorab le situation for the company. MARKET SHARE The percentage of an industry or market’s total sales that is earned by a particular company over a specified time period is known as market share. Market share is calculated by taking the company’s sales over the period and dividing it by the total sales of the industry over the same period. This metric is used to give a general idea of the size of a company to its market and its competitors. Market share Year| Total sales| Industrial sales| Market share | 2008| 40,946. 70| 348047| 11. 76| 2009| 50,418. 70| 393266| 12. 82| 2010| 57,937. 20| 260717| 22. 22| 2011| 72,582. 90| 834703| 8. 70| 2012| 91,393. 10| 868,234. 00| 10. 53| Interpretation: Company has highest market share in the year 2010. It is decreased in the subsequent years may be because of increased price of the products. WORKING CAPITAL TURN OVER RATIO A measurement comparing the depletion of working capital  to the generation of sales over a given period called as working capital turn over ration. This  provides some useful information  as to how effectively a company is using  its working capital to generate sales. WORKING CAPITAL TURN OVER RATIO YEAR| TOTAL SALES| CURRENT ASSETS| CURRENT LIABILITIES| WC| WCTOR| 2008| 40,946. 70| 8,686. 30| 8018. 6| 667. 70| 61. 32| 2009| 50,418. 70| 10,403. 70| 7811. 4| 2,592. 30| 19. 45| 2010| 57,937. 20| 11,981. 00| 10588. 7| 1,392. 30| 41. 61| 2011| 72,582. 90| 15,475. 70| 11952. | 3,522. 90| 20. 60| 2012| 91,393. 10| 19,927. 70| 16008. 9| 3,918. 80| 23. 32| Interpretation: Here working capital ratio is higher in the year 2008. This means that company may have adequate working capital for their operation in 2008. Working capital to ratio is very lower in the subsequent years (i. e. 2009 to 2012), it shows that company is struggled with inadequacy of wor king capital in that years. INVENTORY TURN OVER RATIO Inventory Turnover Ratio is one of the efficiency ratios and measures the number of times, on average, the inventory is sold and replaced during the fiscal year. Inventory Turnover Ratio formula is: year| Total sales| opening stock| closing stock| Avg stock| ITOR| 2008| 40,946. 70| 40,946. 70 | 42,954. 70 | 41,950. 70 | 97. 61| 2009| 50,418. 70| 50,418. 70 | 52,427. 70 | 51,423. 20 | 98. 05| 2010| 57,937. 20| 57,937. 20 | 59,947. 20 | 58,942. 20 | 98. 29| 2011| 72,582. 90| 72,582. 90 | 74,593. 90 | 73,588. 40 | 98. 63| INTERPRETATION A low inventory turnover ratio is a signal of inefficiency, since inventory usually has a rate of return of zero. It also implies either poor sales or excess inventory. A low turnover rate can indicate poor liquidity, possible overstocking, and obsolescence, but it may also reflect a planned inventory buildup in the case of material shortages or in anticipation of rapidly rising prices. In our case the 2008 has the lower turnover rate. A high inventory turnover ratio implies either strong sales or ineffective buying (the company buys too often in small quantities, therefore the buying price is higher). A high inventory turnover ratio can indicate better liquidity, but it can also indicate a shortage or inadequate inventory levels, which may lead to a loss in business. Here the years from 2009 to 2011 there is constant turnover rate. RETURN ON INVESTMENT A performance measure used to evaluate the efficiency of an  investment or to compare the efficiency of a number of different investments. The objective of every firm is to earn a satisfactory return on capital invested. This is the measure of success i. e. it shows the overall profitability of the firm. ROI = PAT/ cap. Employed YEAR| PBIT| CAPILAT EMPLOYED| ROI| 2008| 5925. | 9,285. 00| 63. 81583199| 2009| 6075. 9| 10,944. 70| 55. 51454128| 2010| 10526. 9| 15,572. 20| 67. 60059593| 2011| 11636. 7| 19,753. 20| 58. 91045501| 2012| 14,086. 30| 24,877. 80| 56. 62196818| INTERPRETATION The above table and chart implies us, The ROI is higher in the year 2008. The Company gets 63. 82% as return on investment. This may because; in this y ear company sold more than the standard sales. So return on investment is increased. Company received lowest ROI in the year 2009 CONCLUSION: The Asian paints ltd is having an indifferent performance levels, they have both positive and negative performance indicators. The sales variance is for the last two years is favorable for the company, and also all other indicators such as cost variance favorable for the firm. Another thing is that market share of the company shows a decreasing trend due to decrease in sales. The inventory and working capital of the company is also not good. So it is important for the company to focus on to improve sales volume with higher turnover, better maintenance of working capital. And to try to get more return on investment by adopt necessary measure and techniques.

Review of lay literature article Example | Topics and Well Written Essays - 1750 words - 1

Review of lay literature - Article Example The therapist may perform a validated remedy erroneously, or conduct unnecessary exercises that a patient does not need for recovery. Further on, the authors advise the reader to be ready to push him or herself during their exercise routine. Relying too much on heat and ice does not speed up recovery, and the physical therapist requires spending not too much time applying these two on the injury. It is a fact that many therapists hesitate to push their patients especially in the case where they are old. In knee replacement cases, the author urges the reader not to agree to wear a continuous passive motion machine because there is no proven evidence that this device works. Instead, the patient should participate in exercise as soon as 24 hours after surgery for quicker recovery. Whirlpools, on the other hand, are of no significance in aiding recovery despite their use on wounds for more than 100 years. The author of the article deliberated with experts at the American Physical Therapy Association in a bid to advise the reader on recommendations for quicker recovery when consulting a physical therapist. The American Physical Therapy Association (APTA) is an individual U.S. membership national association constituting a pool of more than 90,000 professional physical therapists, physical therapists assistants, and physical therapist students. 3 The organization seeks to improve and enhance the quality of life of individuals. It achieves this objective by making headway for the physical therapist practice, education and research, and expands awareness and apprehension of physical therapy’s role in the healthcare of the nation. The editors of Consumer Reports target and seek to inform any reader because one never knows when they might get an injury or an accident that will require the services of a physical therapist. They do not limit the advice to those readers with serious