Sailing Ship Effect - Free Essay Example

Sample details Pages: 2 Words: 588 Downloads: 3 Date added: 2017/09/16 Category Advertising Essay Did you like this example? MGMT002: Technology World Change - AY 2009-2010, Term 2 Student Paper Review, Howells (2002) The response of old technology incumbents to technological competition – Does the sailing ship effect exist? Prepared for: Dr Terence Fan Prepared by: Nicole Isabella Aw Su Sien (G14) Howells presents the audience with a critical view of the ‘sailing ship effect’ and postulates that it is triggered by misinterpretations based on insufficient knowledge, and that the mere existence of this effect is rare. This ‘sailing ship effect’ is the process whereby the advent of a new technology engenders a response aimed at improving the incumbent technology. I am inclined to Howells’ view and will further demonstrate this below. There is evidence to believe that the sailing ship effect is existent in the world today. Cooper and Schendel (1988) considered 7 different cases and I would like to focus on the case between vacuum tubes and the transistor. Don’t waste time! Our writers will create an original "Sailing Ship Effect" essay for you Create order A simple timeline of the development of the vacuum tubes has shown that the old technology (vacuum tubes) continued to be improved and reached its highest stage of technical development only after the new technology (transistor) was introduced. Nonetheless, there is still insufficient evidence to definitely conclude that the sailing ship effect did take place. The sailing ship effect is challenged due to the number of externalities involved in the technological development of any product, making it difficult to conclude that accelerated improvements made by incumbent technology is driven solely by the emergence of new ones. Granted, there is a timely connection between the arrival of new technologies and the accelerated improvement of old ones, however, one must question the genuine motivation for this action (government funding, ‘normal’ intra-industry competition, lock-in effect or arrival of new technology). The Flettner rotor ship, for example, was a ‘government-inspired’ project. Research and Development (RD) is essential in the improvement of any technology. The availability of funds is a problem many firms face, however, with high barriers to entry coupled by financial support from the government, it is not difficult to understand how this could provide the impetus for accelerated improvement of a technology as a firm would want to gain monopoly in the industry. In the Alkali industry, the Claus-Chance process was already in the works before the threat of the Leblanc process. This shows that even without the presence of new technologies, accelerated improvements are still being made. I believe that the extent of the sailing ship effect can also be related to the substitutability of the old and new technologies. The more substitutable the new technology is, the greater need to invest in the improvement of the old technology to maintain competitiveness in the market (assuming the firm does not exit the industry or switch from old to new technology). This could be a factor, which allows the coexistence of both old and new technology. The advancement of cameras today illustrates the aforementioned idea. Despite the technological advancement of cameras (from film to digital), digital cameras and film cameras still coexist in the market because of their relatively low substitutability (as film photography is different from that of digital photography). It would be fallacious to argue that the lack of evidence of the sailing ship effect would mean that it is non-existent. Therefore, I do not believe that this effect is non-existent but support Howells’ viewpoint on the rarity of the sailing ship effect because it is too superficial to claim that the advent of new technologies provided the main driving force for the accelerated improvement of old technologies.

The Women s Rights Movement - 1420 Words

The women’s rights movement in the United States in the early –mid 19th century did not fail to accomplish its goals, as slavery was not an issue women wanted to resolve (address?) In the early-mid 19th century, some women began to demand change in American society (as they challenged the traditional roles of women politically, socially, and economically?) -political, social, and economic change {challenged the traditional views of women - pushed the boundaries – public sphere/life of women changed dramatically as a result of their reform efforts} - Political – obtain equal legal rights as men (including the right to vote) - Social {be treated equally, same educational opportunities}) - Economic (right to own property, job opportunities and equal pay for equal work) primary goals: improve women’s roles in society/Equality–women should possess the same rights as men Background information: Anti-slavery movement (primarily a male dominated reform, but many women supported this movement – devoted their time and effort to bring change For those women involved in the abolitionist movement, they started to draw parallels between slavery and the status of women in society. â€Å"both were expected to be passive, cooperative, and obedient. In addition, the legal status of both slaves and women were unequal to that of white men.† Quote: http://legal-dictionary.thefreedictionary.com/Women s+rights+movement - Common struggles and limitations SOCIAL: DeLuzio, Crista.Show MoreRelatedThe Women s Rights Movement702 Words   |  3 Pagesthat the women’s rights movement in the United States failed to accomplish its goals in the early –mid 19th century because the slavery issue was never resolved is unfounded. In the early-mid 19th century, women began to demand change in American society, as they challenged the traditional roles of women politically, socially, and economically. - political, social, and economic change {Challenged the traditional views of women - pushed the boundaries – public sphere/life of women changed dramaticallyRead MoreThe Women s Rights Movement874 Words   |  4 Pages1848 to 1920, the women’s rights movement demonstrated the first true act of feminism, founded by a group of women rights activists to combat against women’s suffrage in the United States. By the 1960’s radical feminists also known as the woman’s liberation movement once again took up the fight for equality amongst men and woman, yet by the late 1990’s early 2000’s it had begun to change, losing its primary focus of fighting for a woman’s right, and becoming a burden on women today. The blowback fromRead MoreThe Women s Rights Movement1659 Words   |  7 Pagesmen and women, the women’s rights movement in Pakistan has just begun. People are starting to protest against discriminations that women face in their daily lives that disable them from having a voice in society. Some of these discriminations involve men being able to divorce their wives without her consent, women’s voices having half the weight of a man’s in court, and female heirs inheriting less money or property than a male heir (â€Å"Sharia†, 9). Groups like the Pakistani Women’s Rights OrganizationRead MoreThe Women s Rights Movement Essay987 Words   |  4 Pagesthat occurs is that women were never given the opportunity to voice their opinion on what kind of job that they should do. In addition, voting at this point of time for women was quite impractical. The wartime was a difficult time for women who wanted to capitalize on an opportunity. They wanted a job to prove to men that they are much stronger. However, there was hope when the U.S. woman’s rights movement began. A woman by the name of Elizabeth Cady Stanton started the movement at Seneca Falls, NewRead MoreThe Women s Rights Movement1366 Words   |  6 PagesW omen’s Rights Movement The equality women have today did not just happen over night.In this passage there will be evidence of an impowering fight that women over came to say WE ARE IMPORTANT TO!! All the brave strong women that fought this battle, along with the obstacles women still face today.Also the surprising fact that women’s rights also consists of racism and sexual orientation.This movement was necessary, and is truly an accomplishment in history. The first outbreak of confidentRead MoreThe Women s Rights Movement1091 Words   |  5 PagesAmerican history, women have constantly been suppressed. It was believed overall that women were not supposed to work, but to stay home, cook, clean, make clothes, and take care of the child(ren). Basically, a woman was considered her husband’s property. It was not until 1920s that women were finally able to get the rights they deserve, such as birth control, new divorce laws, and ultimately the right to vote, which was the main focus of the Women’s Rights Movement. This movement consisted of manyRead MoreThe Women s Rights Movement1547 Words   |  7 PagesFlorida SouthWestern State College The Women’s Rights Movement What was the significance of the Seneca Falls Convention on the Women’s Rights Movement? Jennifer Flores AMH2010 Mr. Stehlin 16 November 2015 The Women’s Rights Movement began in 1848 with the first assembly of women and men gathering to discuss the civil, social, and other conditions of women. The Seneca Falls Convention was the start of the women’s movement. The two women who organized this event were Lucretia Mott andRead MoreThe Women s Rights Movement1620 Words   |  7 Pageshas improved over the last several years in the broader culture and by police, self-blame and shame has persisted among victims, leaving them just as unwilling to come forward.†(Gray. para. 10) The women’s rights movement is still going strong, and there have been major accomplishments for women within the last several decades. In 1968, the fair housing act made it no longer possible for a woman to be turned down by a landlord based solely on her being female. In 1986, the legal definition of ‘sexualRead MoreThe Women s Rights Movement881 Words   |  4 PagesThe Women’s Rights Movement, 1848–1920 1. â€Å"The first gathering devoted to women’s rights in the United States was held July 19–20, 1848, in Seneca Falls, New York.† 2. Principal organizers : Elizabeth Cady Stanton (a mother of four, the Quaker, abolitionist ) 3. Social and institutional barriers that limited women’s rights: family responsibilities, a lack of educational and economic opportunities, and the absence of a voice in political debates. 4. Stanton and Anthony created the National WomanRead MoreThe Women s Rights Movement1813 Words   |  8 PagesOver a hundred years ago, one event created chaos among gender roles and here are some of the initial factors of how rights for women started as a predicament which later began to evolve into a much larger problem that involved many people around the nations. Over the course of history, many issues had change the world to what it has become today. Many problems led to social, economic, and other changes. One small event is able to cause more obstacles, which eventually leads to larger complications

Dostoyevsky And His Works Essay Example For Students

Dostoyevsky And His Works Essay Often in novels, the life of an author is reflected in his or her literature. For a writer experience can serve not only as a teacher, but also as thefoundation of a story line. Some of the most well known authors have used thisRomana Clef technique, for example, Charles Dickens in his famous novel, DavidCopperfield. The Russian author, Fyodor Dostoyevsky does this as well, in hisnovel Crime and Punishment. Various individuals and occurrences fromDostoyevskys life influenced the novel and its characters and themes. Thisshows that an authors life serves as an inspiration to his or her writing andimpacts the work as a whole. Dostoyevskys own family and childhoodexperiences had a tremendous impact on him as well as his literary works. As thesecond child in a line of seven, Dostoyevsky lived a sad and lonely childhood. As a student in a respected boarding school, Dostoyevsky felt unable to makecontact with his pupils, and therefore isolated himself, just as the maincharacter, Raskolnikov, isolated himself from the rest of society. His fatherwas an ex-army surgeon for the poor and his household was one of poverty,disease, and pain. The family was deeply religious, and Jesus was the idealfigure of Dostoyevskys childhood faith. This brought about the preoccupationand obsession with suffering and Christianity that is dealt with in Crime andPunishment. The central theme of poverty, illness, and anguish clearly reflectthe tribulations Dostoyevsky endured in his troubled years growing up. It wasnot only these circumstances, but also several other individuals and events thatinfluenced Dostoyevsky in his writing of the novel that is so closely related tohis own life. Over the years, there were several specific individuals who tookpart in sculpting the views and opinions that influenced Fyodor Dostoyevsky so deeply. These views are some of those present in Crime and Punishment. SirWalter Scott, a Scottish novelist was one of those people. By the age of twelve,Dostoyevsky had read all of the mans works, thus establishing the notion offamily and human society. This is an important aspect to the novels maincharacter Raskolnikov, his sister Dunia, and mother Pulcheria Alexandrovna. Thedual nature of the equally good and evil Raskalnikov was a concept introduced toDostoyevsky by the German Romantic writer, Hoffman, and another writer NikolayGogal. While writing Crime and Punishment, the influence of these three men cameinto play, as these issues of family, society, and good versus evil arerepeatedly brought up. Certain events in Fyodor Dostoyevskys life affectedhim so deeply that they served as a model for similar scenes in Crime andPunishment. Two scenes in the story come directly from the experiences of theauthor at the time the novel was being formulated in Dostoyevskys mind. Atthe time, Petersburg newspapers were filled with stories of Gerasim Chistov, aman responsible for murdering two elderly ladies with a short-handled axe, andstealing eleven rubles from them. It is apparent that this coincides with themurder scene in the novel. Another scene took place that struck Dostoyevsky asbeing so tragic that he included it in his novel. Dostoyevsky witnessed aTsars all-powerful courier, driving off at high speed viscously punching hispeasant coachman. This inspired Raskalnikovs dream of the beaten skinnysorrel mare, which made him plea to God, Show me the wayI renounce thatdamned dream of mine. (67). Evidently, these events affected Dostoyevsky sodeeply that he managed to incorporate them into his novel. They inspiredDostoyevsky and allowed him to connect his real life to his literature. However,it was not only events that impacted the writing of Crime and Punishment. Characters in the novel can easily be seen as having been depicted fromindividuals Dostoyevsky came across in his own life. Fyodor Dostoyevsky can mosteasily be compared with the dual natured Raskalnikov. The similarities betweenthe two are clear, as they are alike in beliefs and background. Just asRaskolnikov is a well- educated member of the Intelligencia, Dostoyevsky was abrilliant young man as well, after being educated in strict board schools. Dostoyevskys intelligence did not come to his aid financially. He had aninability to manage income or calculate his needs. He wound up in a viscouscycle of borrowing and spending that plagued him throughout his life. Just asRaskolnikov, he too lived in a square yard of space, and in debt tovarious people, especially his landlady. They both were preoccupied withthoughts of murder, robbery, religion, and alcohol. Dostoyevsky even publishedworks in various journals dealing with these subjects. In Crime and Punishment,Raskolnikov shouts Ill pay, Ill pay! (180) in order to give to moneyto the Marmeladovs to pay for doctor and funeral expenses when Marmeladovdies. Raskolnikov is financially unstable, yet gives his money away. Dostoyevskyhimself was also given to this type of reckless generosity. He was alsoimprisoned and sent to Siberia for charges of aiming to overthrow the state. Through his punishment, he found redemption though suffering and Christianity,just as Raskolnikov did in the novel with the help of Marmeladovs daughterSonia. The similarities between the two are clear. Raskolnikov is a characterbased on the author himself, but that is not the only character in the novelthat is derived from Dostoyevskys very own life. Throughout Crime andPunishment, Dostoyevsky relives some of his own personal relationships throughrelationships between characters in the novel. For example, Fyodor was veryclose to his own brother, Mikhail, just as Raskolnikov was close with hiscompanion, Razumikhin. As a result of Raskolnikov being modeled on Dostoyevsky,Razumikhin is very much alike Mikhail, because of the relationship the two setsof men share. From day one, Mikhail was destined to be Fyodors closest friendand collaborator. He cared for Dostoyevsky in times of physical, emotional , andfinancial need, just as Razumikhin did for Raskolnikov, especially whenRaskolnikov was sick. Mikhail and Dostoyevsky attended school together just asRaskolnikov and Razumikhin did as well. Having a caring individual in the hislife allowed Dostoyevsky to imagine Razumikhin as being the supporter that hefelt Raskolnikov needed throughout his life to understand him and be his onlytrue companion. The sweet and devoted universal symbol of human suffering is arole lived out in the novel in the form of Marmeladovs prostitute daughter,Sonia. Sonia can be seen as a mix of two people that Dostoyevsky cherished inhis life. While in the Siberian camp, Dostoyevsky met a peasant woman namedMarey, who comforted him like a mother. She inspired him with theChristian spirit of love and self-sacrifice, just the way Sonia does when shetells Raskolnikov to Go to the Crossroads to confess his wrong doings andseek redemption. Dostoyevskys niece, Sofia Alexandrovna Ivanovna was also amodel for the character of Sonia. Sofia was a repository of Dostoyevskysconfessions and a person whom he felt completed his own personality by supplyingan element of himself that he lacked. She showed him purity of heart, just asSonia did in Crime and Punishment for Raskolnikov. Sonia is another classicexample of a character directly influenced by individuals in the authorslife, who came about because of inspirational people in Dostoyevskys life. John Bull the art of a traveling man EssayCharacters in the novel can easily be seen as having been depicted fromindividuals Dostoyevsky came across in his own life. Fyodor Dostoyevsky can mosteasily be compared with the dual natured Raskalnikov. The similarities betweenthe two are clear, as they are alike in beliefs and background. Just asRaskolnikov is a well- educated member of the Intelligencia, Dostoyevsky was abrilliant young man as well, after being educated in strict board schools. Dostoyevskys intelligence did not come to his aid financially. He had aninability to manage income or calculate his needs. He wound up in a viscouscycle of borrowing and spending that plagued him throughout his life. Just asRaskolnikov, he too lived in a square yard of space, and in debt tovarious people, especially his landlady. They both were preoccupied withthoughts of murder, robbery, religion, and alcohol. Dostoyevsky even publishedworks in various journals dealing with these subjects. In Crime and Punishment,Raskolnikov shouts Ill pay, Ill pay! (180) in order to give to moneyto the Marmeladovs to pay for doctor and funeral expenses when Marmeladovdies. Raskolnikov is financially unstable, yet gives his money away. Dostoyevskyhimself was also given to this type of reckless generosity. He was alsoimprisoned and sent to Siberia for charges of aiming to overthrow the state. Through his punishment, he found redemption though suffering and Christianity,just as Raskolnikov did in the novel with the help of Marmeladovs daughterSonia. The similarities between the two are clear. Raskolnikov is a characterbased on the author himself, but that is not the only character in the novelthat is derived from Dostoyevskys very own life. Throughout Crime andPunishment, Dostoyevsky relives some of his own personal relationships throughrelationships between characters in the novel. For example, Fyodor was veryclose to his own brother, Mikhail, just as Raskolnikov was close with hiscompanion, Razumikhin. As a result of Raskolnikov being modeled on Dostoyevsky,Razumikhin is very much alike Mikhail, because of the relationship the two setsof men share. From day one, Mikhail was destined to be Fyodors closest friendand collaborator. He cared for Dostoyevsky in times of physical, emotional , andfinancial need, just as Razumikhin did for Raskolnikov, especially whenRaskolnikov was sick. Mikhail and Dostoyevsky attended school together just asRaskolnikov and Razumikhin did as well. Having a caring individual in the hislife allowed Dostoyevsky to imagine Razumikhin as being the supporter that hefelt Raskolnikov needed throughout his life to understand him and be his onlytrue companion. The sweet and devoted universal symbol of human suffering is arole lived out in the novel in the form of Marmeladovs prostitute daughter,Sonia. Sonia can be seen as a mix of two people that Dostoyevsky cherished inhis life. While in the Siberian camp, Dostoyevsky met a peasant woman namedMarey, who comforted him like a mother. She inspired him with theChristian spirit of love and self-sacrifice, just the way Sonia does when shetells Raskolnikov to Go to the Crossroads to confess his wrong doings andseek redemption. Dostoyevskys niece, Sofia Alexandrovna Ivanovna was also amodel for the character of Sonia. Sofia was a repository of Dostoyevskysconfessions and a person whom he felt completed his own personality by supplyingan element of himself that he lacked. She showed him purity of heart, just asSonia did in Crime and Punishment for Raskolnikov. Sonia is another classicexample of a character directly influenced by individuals in the authorslife, who came about because of inspirational people in Dostoyevskys life. Katherine Ivanovna, Sonias mother and Marmeladovs wife, was made in theimage of Marya, Dostoyevskys former wife. Like Katherine, Marya was at firstmarried to a former army officer who was of a lower social status than her. WhenDostoyevsky met her she inspired him to improve his lowly status, just asKatherine repeatedly tried to help the unemployed alcoholic Marmleladov. WhenDostoyevsky created the character of Katherine Ivanovna, there is no doubt hehad Marya in his mind as the woman she was to be modeled on. However, it was notonly people that Dostoyevsky modeled aspects of his novel Crime and Punishmenton. In Crime and Punishment, location is a key to the novels story. The storytakes place in St. Petersburg, a place where Dostoyevsky lived in the 1840s and1860s. At the time, poverty, drunks and prostitutes filled the city and werethrown in the face of the author everyday. Living in such an environmentinfluenced the author to create similar living conditions, those that are notcondu cive to healthy living. Personal experience of living in St. Petersburglaid the foundation for Dostoyevskys setting in his novel, which is one thatcreates an atmosphere of despair and hopelessness-feelings that were always fartoo common in the authors life.

The dehumanizing effects of totalitarianism in 1984 by George Orwell Essay Example

The dehumanizing effects of totalitarianism in 1984 by George Orwell: Essay The most prominent message of 1984 is that totalitarianism destroys all that is civil and noble in human beings. In the novel, Orwell writes â€Å"Freedom is the freedom to say two plus two equals four. Once that is granted, all else follows.† The converse of this quote is that by disallowing fundamental freedoms that are inherent to humanity Big Brother and his Party are able to produce a dehumanized, mechanical race of people. In other words, dehumanization is both the cause and effect of a totalitarian political system. This essay will take this as its thesis and flesh out arguments and evidence in support. There are several methods adopted by the party to dehumanize its population. One such is the rigid scheduling of everyday activities for the people. This is most pronounced for members of the Outer Party and Inner Party and less so for the Proletariat. Winston Smith, the protagonist of the story, is a member of the Outer Party. As a result he is subject to strict daily routines which have a dehumanizing effect. For example, the day begins not with a gentle tap that wakes one up from a peaceful sleep. Instead the ubiquitous telescreen lets out a shrieking, piercing alarm that shocks the sleeper out of bed. But this is just the beginning of the torturous routine that cannot be evaded by anyone. After the shocking wake-up call the citizens are subject to a compulsory exercise regimen. Winston suffers from coughing fits each morning, but still he cannot excuse himself from these ‘physical jerks’ as they are called. To boot, his varicose ulcer condition is also exacerbated by the strain of exercise. By forcing people into these rigorous everyday routines, the Inner Party and the masterminds who inhabit it, induce a sense of helplessness among the population. If one of the hallmarks of human nature is the ‘freedom’ to think and act accordingly, the agenda of the Party nullifies this possibility. We will write a custom essay sample on The dehumanizing effects of totalitarianism in 1984 by George Orwell: specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The dehumanizing effects of totalitarianism in 1984 by George Orwell: specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The dehumanizing effects of totalitarianism in 1984 by George Orwell: specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The other method of dehumanization that the Party has devised is the abolition of sex and intimacy among couple. Sex is allowed only in conjugal relations, but that too strictly for the purpose of procreation. In fact the establishment of agencies like Anti-Sex League is toward this end. The rationale for the encouragement of celibacy is that by suppressing the sex-instinct, the instincts toward liberty and free thought might also be repressed. By taking control of a fundamental human urge – to seek and offer love – the Party can sufficiently control a whole range of other thoughts and expression. The Thought Police is especially vigilant in detecting, verifying and ultimately punishing those who are found guilty of this grievous ‘crime’. The effect of such an attack on sex and intimacy is a society that is deeply dehumanized. In Winston Smith’s own case, his marriage to Catherine was short lived. Having been indoctrinated by the Anti-Sex League, Cat herine turned out to be frigid woman devoid of any passion. Her perception of marriage was one of duty toward the party. Caught between his wife’s dogmatic attitude toward marriage and her acquired frigidity of body and emotion, Winston found his fifteen months of married life a dehumanizing experience. Another effective method employed by Big Brother and his team of social planners is total control of personal memory. There is no such thing as individual remembrance of fact or event. The only source of reference or knowledge is through the books, journals and historical records published by the Ministry of Information. The coining of the name Ministry of Information is meant ironically by Orwell, for what it produces is largely misinformation. Freedom, in the context of the Ministry of Information, is the freedom to truth. If the ministry decides that two plus two shall be five and not four, such will become the immutable ‘truth’ in the eerie world of Oceania. Political propaganda is the only guiding logic behind any piece of information dished out by the ministry. But not all such information can be assimilated by a human being. In the case of Winston Smith, being a man of above average intelligence and perceptiveness, his mind revolts against accepting party propaganda that stands in contradiction to his personal knowledge. It is in recognition of this natural tendency to rebel that the word ‘doublethink’ is introduced in Newspeak. Even Winston’s everyday job is one of purging, correcting or fabricating old records of The Times to suit current political expediencies. In this way, Winston’s job is about eliminating the merit or necessity of individual memory. The freedom to possess personal knowledge or memory is made redundant with the constant reinvention of history. Thus if Winston produces an article to the effect of saying two plus two equals five, such will become the undisputed fact. By taking away from people the fundamental right to independent thought, sound logic and personal memory, the Party turns them into mere puppets. They are by the same token deeply dehumanized. The totalitarian control over personal memory is one symptom of a broader systemic condition in Oceania, namely, the total lack of freedom of press. This has several implications. For example, beyond the fact of freedom of speech and expression, as well as the claim to a fundamental human right, it affects other domains of life. The quality and content of art and literature depends on it. Likewise, the shape of intellectual life and public discourse is borne by freedom of press. Even the seemingly abstract and removed world of scientific inquiry cannot flourish under harsh censorship. And most importantly, freedom of press is often linked to freedom in education. When the education system and the disseminated content are controlled by the state, there are serious repercussions. The young impressionable minds of children are most vulnerable to systematic indoctrination. By careful choice and structuring of syllabi at various levels, Big Brother and his Party have supreme power to prod uce young adults who would toe the party line. This is equivalent to subjecting children to an assembly line of production. Such a scenario is not only profoundly harmful and dehumanizing for the children of Oceania. In conclusion, the fundamental freedom to thought, action and seeking truth is abolished in the dystopia of Oceania. Thereby, its wretched citizens of all categorizations do not have the power to say ‘two plus two equals four’. The deprivation of such a basic freedom has profound implications in all realms of life. What this nightmarish system produces ultimately are hordes of mindless and subservient masses of people who are not human in the sense we know it. They are decidedly less than human and more akin to captive animals. Reference: Orwell, George (1949). Nineteen Eighty-Four. A novel. New York: Harcourt, Brace Co.

Arab-Israeli conflict essays

Arab-Israeli conflict essays September 11th was one of the main examples on how foreign policy is always changing and in most moments contradicting. Preceding these attacks, Pakistan had been considered a rogue nation . Yet, after this tragedy, America saw the urgency of which they needed Pakistans alliance in the war on terrorism. Pakistan is bordering Afghanistan, whose government has been blamed for the terrorist attacks. In previous years, as stated before, America had placed Pakistan on the list of rogue nations. The reason for such action was because of its millenarian dictatorship, and its stubbornness in the conflict over Indian- controlled Kashmir. Another reason for such conflict with Pakistan would be the way that the leader of that nation came into power. General Pervez Musharraf came into power through a military coup in October 1999. Soon after these attacks Musharraf had suddenly been in favor of the idea to assist in the war on terrorism. This change had been completely unforeseen due to the fact that Pakistan is a Muslim nation and usually these types of nations defend one another. America realized the geographical importance of its support. Pakistan lies bordering Afghanistan and it would serve as a crucial location from which to attack Afghanistan. In order to soften the Pakistani government to bend for the American government was by donating $1.1 billion to help Pakistan solve the problems it has with debt. Also, all sanctions that had been previously placed on Pakistan were lifted. The Bush administration also made it clear that assistance from the Pakistani government in the war against terrorism was anticipated. In return, The United States expected the Pakistani territory to be accessible to the military. The government also wanted Pakistans Inter-Services Intelligence Directorate to serve as a conn ection to the Taliban and to also provide America with information on the whereabouts of the most wa...

Editorial on Obesity Essays

Editorial on Obesity Essays Editorial on Obesity Essay Editorial on Obesity Essay Essay Topic: Editorial Who could have thought that America, one of the greatest superpowers of the world would face its downfall not to another country’s invasion, or a nuclear meltdown of some sorts? Instead we are facing casualties at the hand of terrorist known as Ronald McDonald. Obesity is running rampant in our once fine country, more so than the citizens themselves; and perhaps the worst factor about this epidemic is not the fact that we are losing more and more to obesity, but the fact that we know full and well what is killing our country, and yet we do nothing to prevent further fatassery. Obesity is getting so out of control that it appears that handicap parking spots and electric scooters are beginning to look like the latest fashion trend for hambeasts rather than reserved for the legitimately disabled. The worst part about it is that those blowing up like Macy’s Thanksgiving Parade balloons refuse to accept that it is their own fault and not those flipping the burgers. Countless lawsuits have been filed by blubbering beached whales against fast food chains because there is no surgeon general’s warning that food made exclusively out of grease will make you look like Rosie O’ Donnell. However, is the restaurant chain truly to blame? They most certainly cannot, or else Ronald McDonald’s best friend grimace would have sued the corporation a long time ago for making him such a lard ass. The restaurant chain’s motive, like any corporation, is to make money; and as long as there are hambeasts throwing their money at them, they will welcome it with open arms. Perhaps a restaurant cashier should act in the same way a bartender does when they believe that a patron has had too much to drink in order to prevent the customer from lodging French fries in their arteries? Despite the fact there are no addicting ingredients added to these foods; several thousands of pitiful, pathetic souls have claimed to be â€Å"addicted† to the greasy morsels. As a business tactic, McDonalds should consider selling hypodermic needles filled to capacity with fryer grease, or selling some sort of greasy fast-food version of the nicotine patch, providing a new way for the hambeasts to overdose on fat. The true root of the entire issue really just boils down to the exploitative nature of us as people. When we find something that works for us, or something that we enjoy a great deal, we tend to go a bit overboard; and even when it begins to show adverse effects, we put off looking for a solution until it’s too late (sound familiar, oil tycoons? ). However, this â€Å"human nature† of ours is not entirely evident in those of us who have the amazing ability to put down a fork. Perhaps this is just another example of Darwin’s theory of â€Å"Survival of the Fittest†, and those who are too weak to say no to the side of fries will eventually be weeded out by cardiovascular disease.

Evolution and current status of the method Assignment

Evolution and current status of the method - Assignment Example This is mainly because there is no universal method that is appropriate and suitable for all teaching contexts. Rather, different methods will work better, or even worse, in different contexts and equally important, they are all partially valid (Prabhu 161). For instance, the choice of communicative language teaching can be viewed as an ignorant perception that what is suitable for Europe will also be appropriate for Africa simply because it is a documented method. Essentially, that only serves to develop resistance from learners. The approach of method limits the relationship between teachers and theorizers to one in which teachers are not empowered with knowledge, skill and autonomy implying that they may not devise relevant, coherent and systematic methods based on principled practicality (Kumaravadivelu 1994, p. 537). It is further observed by Brown (74) that the concept of method places all responsibility in the classroom environment upon the teacher and effectively barring stud ents from developing their own initiatives and strategies towards learning. Further, the concept also stifles the notion of self-regulation among learners, which means they cannot develop goal-oriented attempts to direct their learning. Rather, what is preferred is pedagogy of practicality that attempts to go beyond the deficiencies that characterize the dichotomies of the theories of theorists versus the theory of teachers by empowering teachers to form their own theories (Kumaravadivelu 2001, p. 541).

Australia Destination Analysis Essay Example | Topics and Well Written Essays - 500 words

Australia Destination Analysis - Essay Example The same year had a record of overseas arrivals that is 5.9 million visitors came to the country (Australian Bureau of Statistics). There are many famous tourist destinations in Australia some of which include the cities of Melbourne and Sydney, Queensland, the Great Barrier Reef which is the largest reef of the world and the Gold Coast. Other popular tourist spots are Uluru, Tasmanian wilderness and the Australian outback. One must not forget that tourism and a country’s transportation are strongly interlinked since tourism is all about travel. Thus it is imperative that due attention is given to the transport system of a country so tourism can expand. There are several modes of transport in Australia out of which road travel is most common. There are over three hundred airports and an extensive rail network. You can choose to travel by road that is by a bus or coach or travel by train which is quite a convenient plus affordable means of transport in Australia. You can also opt for ferries such as the Sealink ferries or the ferry service run by the Spirit of Tasmania. The government has paid a lot of attention in developing the best transport system which is a reason why tourism is a great experience in Australia. The success of the tourism industry also lies in the fact that a lot of marketing is done in order to promote tourism. There have been several tourism campaigns that have aimed at the laid back style of the country. These include the advertising campaign of the 1980s that featured actor Paul Hogan saying "Ill slip an extra shrimp on the barbie for you" and the divisive campaign in 2006 that was done in UK. It used the Australian colloquialism phrase "So where the bloody hell are you?" In 2009 the federal minister of tourism launched another marketing campaign ‘No Leave No Life’ that encouraged employees to take their annual leaves in Australia. The most recent tourism promotion ‘There’s Nothing like

Exporting Chocolates to UAE Research Paper Example | Topics and Well Written Essays - 2750 words

Exporting Chocolates to UAE - Research Paper Example Even if you travel to the UK or some other destination through UAE or Dubai, it is advisable not to carry Coca with you. For example, if one is found to be carrying a packet of Khas Khas which is a generally used as a spice in some Indian sweets and curries, then it will be considered as a serious offense in UAE. Khas Khas is also notoriously called as poppy seed, which can be germinated to grow narcotics (afeem etc.). (Index Mundi 2010). Thus, one should aware recent developments in the laws in UAE about Coca, and the exporter should clearly distinguish it from cocoa ( ingredients for Chocolates) and in other Gulf countries also which have been declared that carrying Coca is punishable with even worse with the death penalty or minimum 20 years of imprisonment. If a case has been booked by mistreating Cocoa as Coca, then the exporter has to incur huge legal fees as lawyers are demanding heavy fees for appearing in the court which may be amounting to AED 100,000 to plead for any innocence in Coca offenses. Everyone who is having business dealing with UAE should consider the significance of this issue and should never ever carry even minutest quantities of the following items when traveling or exporting the same to UAE or other Gulf countries. 1. Coca 2. Khas Khas whether raw, roasted or cooked. 3. While exporting chocolates to UAE, the exporter should clearly mention that chocolates have been made from Cocoa and not from Coca. (Index Mundi 2010).

Preparation and Delivery of Nursing Oral Presentation

Preparation and Delivery of Nursing Oral Presentation A Reflective Commentary on the Preparation and Delivery of the Oral Presentation The presentation undertaken focussed on an eighty-year-old Asian female who spoke extremely limited English. Therefore any communication barriers needed to be addressed and this was achieved by asking the family to interpret. She is an obese individual who has a Body Mass Index of 30. She has type 2 diabetes mellitus, a right-sided chronic lower leg ulcer and arthritis affecting both knees. Her glucose levels are high because of her nutritionally poor diet. After consultation with the required health professional team she was advised about healthy eating that was culturally and religiously appropriate. Her wound was managed with guidance from the tissue viability nurse and her pain level was assessed and addressed. This assignment will provide a reflective appraisal of the preparation and delivery of the oral presentation mentioned above. When commencing a reflective learning task it is important to understand the concept of reflection and the values of the reflective process, especially pertaining to nursing practice. There are many varied and valid interpretations of reflective learning; however, it is suggested that reflection is the contemplation of an event or activity that leads to professional knowledge enhancement and if needed, purposeful change to practice (Wilkinson, 1999, p36). It can be said that one of the main values of reflective learning is that it can bridge the perceived gap between theory and practice by informing and extending students thinking in classroom and clinical situations. Reflective learning can also promote critical self-awareness and cultivate an inquiring attitude to both learning and practice. It is suggested that reflective learning enhances critical thinking through discussion, research of others’ professional opinions and use of appropriate literature. Finally, reflective learning skills when applied to practice can help in improving care by reflecting on what has been undertaken, why it was undertaken a certain way and how could care have been improved (O’Regan and Fawcett, 2006, p60, Johns, 2001, p237). It can be said therefore that reflective learning is thinking critically about an experience and learning from it. It is argued that it is often students and newly qualified nurses that are asked to become reflective practitioners. Debatably however, for the best care and clinical outcomes even expert nurses and clinical managers should undertake reflective practice. As mentioned the presentation focussed on the care given to an elderly obese Asian female who has type 2 diabetes mellitus and has a chronic leg ulcer. Before designing the presentation I felt that the key to a successful presentation was to prepare well. Jones (2003, p96) proposes that â€Å"effective presentation can be defined as the ability to communicate a message to an audience in a way that results in a change in understanding or opinion†. Hadfield-Law (2001, p1208) suggests that when preparing effectively for a presentation you should â€Å"begin with a purpose†. Therefore, I posed the question â€Å"what am I aiming to accomplish and achieve in my presentation.† The intention of this presentation was to convey to the audience the nursing care given and the clinical effectiveness of care, alongside the prioritisation of my patient’s individual care needs. It was important that the presentation also expressed the holistic nature of the care undertak en. One of the key strengths of this presentation was the preparation undertaken before designing it using PowerPoint. However, this was extremely time consuming, but I felt that having a plan of action was imperative to success. Preparing for the presentation included research into how effective presentations are planned and an action plan of the material that I wanted to use. Although there was a lot of material that could have been used in the presentation, I decided to use the most relevant information to get my message across. The presentation was ten minutes in length and there was only enough time to convey the main, relevant points. Having said this, keeping the presentation simple and interesting would have helped to capture the audiences’ attention. The main points to be conveyed were placed on PowerPoint as this gave the presentation a more professional impression. It is important to note however that the use of visual aids such as PowerPoint slides should aid the presentation and not distract from it (Hadfield-Law, 2001, p1210). The structure of the presentation included an introduction, the main text of the talk and a conclusion. The introduction attempted to communicate to the audience a profile of the patient and the care needed. The conclusion was expressed in a way that clearly conveyed the message that I wanted to get across. Another major strength of this presentation was that of time management both in the preparation and delivery of the presentation. I managed to undertake the presentation within the allotted time period. This is imperative as people expect you to keep to your allotted time. If you overrun there is a possibility of people becoming restless and consequently not concentrating on what is being said. Going over the time limit also shows poor preparation, planning and rehearsal. I found delivering the presentation immensely stressful and my anxiety levels were extremely elevated. I felt that control of my anxiety could be worked on for future presentations. However, I consider that one of my main strengths when delivering this presentation was that I felt that my body language conveyed professionalism and knowledge of subject. Writing this reflective commentary on my oral presentation has been difficult because of a number of factors. The lack of feedback has meant that I can only relay my views on how the presentation was received and not the views of the audience. Having reflected on the content of my presentation I wondered if I focussed on the patient enough, as her clinical care, personal, psychological and social needs were the focal point of this presentation. I felt that I excessively discussed the involvement of other the health professionals, clinical symptoms and clinical care given, thereby demonstrating the holistic nature of the care undertaken to the detriment of discussing my patients needs more fully. Again, feedback on my presentation would have enabled me to assess and critically analyse this point. The main learning outcome of this assignment was the realisation of the importance of health professionals working together as a team for the benefit of the patient. Secondly, I acknowledged the effect of giving proper advice on guiding the patient to care for herself. Thirdly, I understood the significance of using appropriate language in communicating with the patient to promote understanding of the situation. Fourthly, I realised the importance of family involvement in the patient’s care. The learning outcomes of the presentation were that of the importance of preparation, planning and rehearsing in order to achieve success and to help reduce stress and anxiety. I have also observed that presentation skills are very useful skills for nurses to learn. It is suggested that these skills can be used to share practice knowledge, influence colleagues and are essential skills for job interviews (Hadfield-Law, 2001, p1208). The process of reflecting has implications for my future nursing practice. The ability to reflect on the hows, whys and ifs of situations and experiences allows decisions and emotions to be examined for the benefit of both the patient and the health professional. The development of these skills will enable me to analyse decisions in the planning and delivery of care so that any risks have been successfully eliminated. It is suggested that reflective practices either in a classroom situation or in a clinical setting should be undertaken as part of everyday practice and as part of continuous professional development (Wilkinson, 1999, p40). Having said that however, questioning every act to be carried out or already undertaken could lead to uncertainty and low professional self-esteem. So it is suggested that it is important to know when to stop reflecting and when to take action. In conclusion, reflective learning promotes critical self-awareness enabling thought to precede action such that care is improved for the patient. The ability to critically review past actions is key to the learning process. Reflective learning is a useful skill to develop in a work setting and has potential benefits in the planning and delivery of clinical care. Careful preparation is vital for a successful presentation and a clear idea of the aim of the presentation at the outset is essential to the planning process. Attention to the timing of the presentation is required in order to ensure the relevance of the material and to meet audience expectations. Feedback is a useful tool to improve performance and its absence limits the scope for improvement. Bibliography Hadfield-Law L (2001) Presentation skills for nurses: how to prepare more effectively. British Journal of Nursing. 10, 18, 1208-1211. Johns C (2001) Reflective practice: revealing the heart of caring. International Journal of Nursing Practice. 7, 4, 237-245. Jones J (2003) Well presented. Nursing Standard. April 2, 17, 29, 96. O’Regan H and Fawcett T (2006) Learning to nurse: reflections on bathing a patient. Nursing Standard. 20, 46, 60-64. Wilkinson J (1999) Implementing reflective practice. Nursing Standard. 13, 21, 36-40.

Telephone and Fax Machines

Critically evaluate the tools (letters, e-mail, video conference, memo, phone) of business communication in a commercial organization. To visit any commercial organization, to understand the working and importance of each of these tools. Memo A memorandum or memo is a document or other communication that helps the memory by recording events or observations on a topic, such as may be used in a business office. Letters A commercial business letter is a letter written in formal language, usually used when writing from one business organization to another, or for correspondence between such organizations and their customers, clients and other external parties. E-mail An email message consists of three components, the messageenvelope, the message header, and the message body. The message header contains control information, including, minimally, an originator's email address and one or more recipient addresses. Usually descriptive information is also added, such as a subject header field and a message submission date/time stamp. Video Conference A videoconference or video conference (also known as a videoteleconference) is a set of interactivetelecommunication technologies which allow two or more locations to interact via two-way video and audio transmissions simultaneously. Fax A fax (short for facsimile) is a document sent over a telephone line. Fax machines have existed, in various forms, since the 19th century, though modern fax machines became feasible only in the mid-1970s as the sophistication of technology increased and cost of the three underlying technologies dropped. Businesses usually maintain some kind of fax capability, the technology has faced increasing competition from Internet-based alternatives. However, fax machines still retain some advantages, particularly in the transmission of sensitive material which, if sent over the Internet unencrypted, may be vulnerable to interception, without the need for telephone tapping. In some countries, because electronic signatures on contracts are not recognized by law while faxed contracts with copies of signatures are, fax machines enjoy continuing support in business. Telephone The telephone often colloquially referred to as a phone, is atelecommunications device that transmits and receives sound, most commonly the human voice. Telephones are a point-to-pointcommunication system whose most basic function is to allow two people separated by large distances to talk to each other. It is one of the most common appliances in thedeveloped world, and has long been considered indispensable to businesses, households and governments. Circulars Flyers are typically used by individuals or businesses to promote their products or services. They are a form of mass marketing or small scale, communitycommunication. Office circulars are used in the company to convey the same information to all the employees. Make a report based on the accounting books maintained by a manufacturing concern. To study the way they are maintained. JOURNAL Journal is the book in which the transactions are entered the first time they are processed . PETTY CASH BOOK A petty cash book is a record of small value purchases usually controlled by imprest system. Items such as coffee, tea, birthday cards for employees, a few dollars if you're short on postage, are listed down in the petty cash book.

Fedex and UPS Essay

1. Accounting Treatments Capital Lease -Lessee Initially, the lessee recognizes the asset under his property, plant and equipment. The amount that should be debited is the Lower of asset’s fair value and present value of minimum lease payments. The present value is determined by discounting minimum lease payments using interest rates implicit in the lease. Also, initial direct cost that the lessee incurs in relation to the lease is added to the cost of recognized asset. On the credit side of the entry should be lease liabilities, which is in fact, some kind of a loan. The lease liabilities should be split into current and noncurrent liabilities as some payments are made within 12 months while others are made after 12 month of the reporting date. Subsequently, there are two things we must take care of. First, we must depreciate the lease asset over the economic life, not over the lease term because that doesn’t necessarily need to be the same. The entry is to debit depreciation expense in profit or loss and credit th e accumulated depreciation account. Secondly, we need to allocate the lease liability or minimum lease payments paid to the lessor into two parts; reduction of lease liability and finance charge or interest. IAS 17 requires the finance charge to be allocated so as to produce a constant periodic rate of interest (interest rate implicit in the lease) on the remaining balance sheet liability. (Refer to appendix A for journal entries Capital lease-Lessor The lessor is a finance provider, and therefore records lease receivables as the debit side of the entry. The lease receivable is the net investment in the lease, which is the total of minimum lease payments and unguaranteed residual value. Total of these two figures is gross investment in the lease and we need to discount it to present value using discount rate implicit in the lease and all this must be equal to fair value of the asset plus initial direct cost. The credit side to this entry is simply cash given out by the lessor. Subsequently, we have to split minimum lease payments received from the lessee between reduction of finance lease receivable and finance income similar to what the lessee would do. (Finance income should reflect a constant periodic rate of return on the lessor’s net  investment in the lease.) (Refer to appendix A for journal entries) Operating Lease-Lessee In an operating lease, the lessee does not recognize any asset. The lease payments are recognized as rent expense in profit or loss on a straight-line basis. The journal entries would include a debit to rent expense and credit to cash or accounts payable. (Refer to appendix A for journal entries) Operating -lessor Lease payments received from the lessee are recognized as revenue in profit or loss on a straight-line basis. The lessor keeps the asset on his financial statement and depreciates it in line with its fixed asset accounting policy. (Refer to appendix A for journal entries) Advantages of Operating Lease In an operating lease, the lessee is considered to be renting the equipment and thus the lease payment is recorded as rental expense. No assets or liabilities are recorded on the balance sheet (Off-balance sheet financing). This is beneficial for companies because it will result in a lower asset base, therefore creating a higher ROA. Operating lease will also display more desirable solvency ratios such as lower debt to equity. This off balance sheet method of recording will also produce better debt covenant ratios for the company to show its debt lenders. Moreover, some companies associate management bonuses to certain ratios such as return on capital, which would be more optimal looking if recorded under operating lease. Another major benefit of operating leases is the potential tax benefits. An operating lease may allow the company to deduct payments as operating expenses during the period in which they are paid. If the company purchases equipment, they may be able to deduct the in terest, as well as the cost of the depreciation. 2. Under current Financial Accounting Standards Board regulations, what business arrangements might FedEx have made in order to account for leases as operating leases rather than capital leases? An operating lease is usually coined as anything that is not classified as a finance lease.  Factors that an operating lease may include are: 1. If a lease does not significantly transfer all the risks and rewards, associated with ownership of an asset the lease 2. If the ownership of the asset is more likely to go back to lessor at the end of the term 3. The lessee does not have the option to buy the asset at a cost significantly below the fair value of the asset → ie. a bargain price. The term of the lease is not a major part of the economic life of the lease item. IAS 17 does not explicitly say how much is a major portion however ASPE states that 75% and above is a major portion. 5. If there is little or no risk to the lessee; all major risks are borne by the lessor. An example wo uld be cancellation costs. 6. The leased asset is of common nature; not specialized and can only be used by the lessee. 7. The present value of the total amount of minimum lease payments do not equal or is close to the fair value of the asset leased. Other Additional Criteria can be: 8. Whether fluctuation in fair value at the end of the lease accrue to the lessor 9. If the lessee does not have the option to extend the lease for a secondary period at a â€Å"below the market† price Arrangements FedEx would have to make to disclose the operating lease would include disclosures about: the outstanding payments left for non-cancellable operating leases for the time periods: within one year within two to five years after more than five years the total future minimum sublease income for non-cancellable subleases the lease and sublease payments recognised in income for the period the contingent rent recognised as an expense  the general description of significant leasing arrangements, including contingent rent provisions, renewal or purchase options, and restrictions imposed on dividends, borrowings, or further leasing For operating leases, IAS 17 states that the total lease payments should be incurred as an expense and would appear on the income statement regularly with the amount on a straight-line basis over the entire lease term. Any enticements that the lessee may have received from the lessor to enter into the lease arrangement, must also be divided on a straight line basis to offset the  rental expense. 4. Lease Capitalization on Financial Variable and Ratios Unrecorded Lease Liability and Debt-to-Equity Ratio Based on the ratios and calculations performed there are many incentives for companies to report leases as operating leases rather than capitalize them. It can be concluded that the impact of lease capitalization on the financial statements is far greater for FedEx than UPS, however both companies are reaping benefits from reporting leases as operating leases. Capitalizing leases requires that leases are recorded as assets and liabilities on the balance sheet. The Unrecorded Lease Liability is 98.41% of existing liabilities for FedEx and 8.27% for UPS. Thus, by not capitalizing leases, firms are able to decrease their liabilities and present a more lower debt/equity ratio.The Debt/Equity ratio gives stakeholders an indication of the capital structure of the firm. The ratio for FedEx moves from 0.97 to 2.70, which indicates a more leveraged capital structure. UPS ratio moves from 0.87 to 1.28. The capitalization of leases would not a llow FedEx to maintain a debt-equity ratio below 1, which would change shareholder’s view on the financial flexibility of the firm. If FedEx wishes to maintain a relatively low debt-to-equity ratio on their financial statements it would be unfavourable to capitalize leases. Return on Asset The Return on Assets (ROA) is another key ratio that is affected when leases are capitalized due to the increase in assets that the company owns. When leases are capitalized there is a decrease in ROA for both FedEx and UPS by 1.69% and 0.32%, respectively. This is a relatively significant drop in efficiency and further motivates firms to record leases as operating leases. Interest Coverage Ratio The interest coverage ratio informs stakeholders of a company’s ability to pay back their interest. There is a significant drop of 17.26 in FedEx’s interest-coverage ratio and a drop of 9.2 in UPS’s interest coverage ratio. This means that a certain amount of profit is attributed to the fact that leases are not capitalized. In conclusion, it is clear from the variables and the ratios analyzed why companies prefer to record leases as operating leases rather than capitalize them. Operating leases are kept off the balance sheet and their main impact on the income statement is rent expense since the risks of ownership are not assumed. On the other hand, when leases are capitalized, the present value of payments including interest expense,  is treated as a liability on the balance sheet. These two accounting methods result in ratios to be more favourable for the firm when leases are recorded as operating leases rather than financial leases. 5. New Exposure Draft: A Contract-Based Approach Development of Contract-Based Approach Leasing is a critical activity in business as it is a means of gaining access to assets, obtaining finance and reducing an entity’s exposure to the risks of asset ownership. Some key advantages of leasing assets rather than purchasing assets are 100% financing, flexibility and the tax advantages. Therefore it is crucial that leases are appropriately accounted for and nature and duration of the lease agreement is considered. Current models require lessees and lessors to account for leases as either finance leases or operating leases. A recurring criticism of this approach is that lessees are not required to recognize assets and liabilities arising from operating leases. We can see the benefits of this in the financial statements and ratios of FedEx and UPS, as discussed above. In our opinion capitalizing leases provides stakeholders of a less aggressive view of a company’s financial statements. The contract based approach ensures th at companies recognise the right to use an asset along with the contractual liability on its balance sheet. Recognition and Measurement (Lessee) IASB and FASB are proposing a new approach to lease accounting that ensures entities record assets and liabilities arising from a lease. With this new approach, a lessee would recognize assets and liabilities for leases with a maximum possible term of more than 12 months. Under this contract-based approach, the asset is taken on by the lessee as the right to use to asset and not the asset itself. This a key difference between the contract-based approach and finance leases. When the lease is acquired, the lessee would recognise a lease liability. This would refer to the obligation of the lessee to make recurring lease payments. Additionally, the lessee would recognize a right-of-use asset representing a lessee’s right to use the underlying asset for the lease term. The right-of-use asset would include the initial measurement of the lease liability, any lease payments made at or before commencement date and any initial direct costs incurred by the lessee. The proposal further categorizes the leases into Type A and Type B leases. Type A Lease Recognition Leased assets other  than property (such as equipment and vehicles) would be classified as a Type A lease. However, if the following two conditions are met, the lease would be classified as a Type B: if the lease term is an insignificant portion of the asset’s economic life and if the present value of the lease payments is insignificant relative to their fair value. Initial measurements for a Type A lease would include a right-of-use asset and a lease liability. The lease liability would be measured at the present value of the lease payments, measured at the rate charged by the lessor. If that rate cannot be immediately determined, the lessee uses the incremental borrowing rate. Subsequent measurements would recognize interest expense and the amortization of the right-of-use asset separately on the income statement and balance sheet. This would be accounted for separately from the amortization of the asset. Type B Lease Recognition Leased assets of property (such as land or a building) would be classified as Type B leases. Initial measurements would be parallel to the initial measurements of Type A assets. However, subsequent measurements would recognize a single lease cost. This cost would be a measurement of the interest expense as well as the amortization of the asset. This combined figure would be calculated on a straight-line basis. Effect on Existing Operating Lease Existing operating leases must be appropriately treated based on the a ccounting standards for leases. Leases that were previously reported as operating leases by lessees should be recognised using the new approach at the beginning of the earliest comparative period. The lessee should recognize the lease liability, which is the present value of the remaining lease payments. For Type A leases, a right-of-use asset is measured as a proportion of the lease liability. The proportion is based on the remaining lease term at the time of the earliest comparative period. Additionally, the right-of-use asset recorded should be adjusted for any previously recognised prepaid or accrued lease payments. On the other hand, for Type B leases, a right-of-use asset is measured at an amount that equals the lease liability. The asset is then adjusted for previously recognised prepaid or accrued lease payments.

Free Essays on Jane Eyre And Love

towards the woman that eventually makes her leave and Jane is left feeling triumphant. However, during this diatribe Jane lets her aunt know she truly feels: â€Å"You think I have no feelings, and that I can do without one bit of love or kindness; but I cannot live so: and you have no pity†(Brontà «, 3... Free Essays on Jane Eyre And Love Free Essays on Jane Eyre And Love Quest for Love If others don’t love me, I would rather die than live- I cannot bear to be solitary and hated, Helen. Look here; to gain some real affection from you, or Miss Temple, or any other whom I truly love, I would willingly submit to have the bone of my arm broken, or to let a bull toss me, or to stand behind a kicking horse, and let it dash its hoof at my chest,- (Brontà «,58-59) These powerful words come from the lips of ten year-old Jane Eyre. Throughout the novel Jane is searching for love: the need to be loved and love she can show to someone else, of the opposite sex, whom she truly loves. There is a problem lying in this simple plan though: Jane keeps running from her possible chances of marriage. This resistance that Jane displays towards marriage is foreshadowed about a third of the way through the novel by a simple game of charades. The answers to two charades in particular are of certain interest: bride and bridewell. These two unsuspecting answers give the reader a subtle warning of what is to come in the future and how Jane’s life will keep unfolding. Jane’s search for love is obvious to the reader from the first page of the novel. We are first introduced to Jane while she is a little girl living with her aunt, Mrs. Reed., at Gateshead Hall. While at Gateshead Jane is subjected to many things by her so called family and love is definitely not one of them. She is beaten, isolated from the rest of the household, and in a very memorable scene locked in a room for a night. Jane’s anger is finally released upon her aunt one night before Jane is sent to school. Jane unleashes a slew of words towards the woman that eventually makes her leave and Jane is left feeling triumphant. However, during this diatribe Jane lets her aunt know she truly feels: â€Å"You think I have no feelings, and that I can do without one bit of love or kindness; but I cannot live so: and you have no pity†(Brontà «, 3...

Career Spotlight What I Do as an Office Manager

Career Spotlight What I Do as an Office Manager tell us a little about who you are, your current position, and how long you’ve been at it.my name is catherine. i am an office manager at realmatch, and i’ve been here about 2 months!   i have a passion for organization, crafting, event planning, and disney movies. i currently have 3 cats, all rescues, and hope to foster pets someday as well. here are some great career options for cat lovers.what drove you to choose your career path?coincidence! my career path started way back in high school when my mom noticed her accountant scrambling in the middle of tax season. she asked them if they needed help, and i went in for an interview. i became an assistant/bookkeeper there and stayed until halfway through college. i then worked at my dad’s law office and an advertising company as an assistant before finally becoming an office manager here at realmatch.how did you go about getting your job? what kind of education and experience did you need?i had a bachelor’ s degree in media studies- but a college degree isn’t necessary to be an assistant, even though it’s preferred. to become an office manager, i needed at least 2-3 years of experience as an assistant, and i had about 8! i learned something different in each position i held, and it all came together to make me the perfect candidate for realmatch.what steps do you need to take to start a career as an office manager?the best way to become an office manager is to begin as an assistant and work your way up. if you need to get your foot in the door, i recommend networking and asking around. get the word out that you are looking for a position as an assistant, and it’s very likely that someone’s mother’s lawyer needs a helping hand at his or her office. a personal connection is always very helpful for getting an interview. luckily, almost every office needs an assistant of some kind. if you want to learn everything about getting a job as an administrative assistant, check out this useful article job spotlight: administrative assistant.from there, you can advance to nearly any position because you will be exposed to all the different departments within the company. for me, the natural evolution from being an assistant was to become an office manager, because i enjoyed all the various tasks i was given.did you need any licenses or certifications?a college degree is always encouraged. in new york city everyone takes the train, but i can see a driver’s license and car being a requirement in other cities/states because there can be some running around involved with the job.becoming a notary public can also be helpful. you will become a valuable asset for your bosses if they can go to you for a notarization instead of finding time in their busy day to go out and find one.it’s important to set the rules and explain to people what you’re expected to help with and what you can do only if your other required tasks are don e.what kinds of things do you do beyond what most people see? what do you actually spend the majority of your time doing?i spend a lot more time thinking and researching things than most people would think. sometimes a thought on how to improve the office will come about and i’ll ponder it, trying to find out if it could work. other times, someone will make a suggestion on how to improve the office or their job, and i’ll take the idea and run with it. i’ll do some research and get in contact with companies to get pricing before bringing it to the managers for their input. usually most decisions come down to budget, so it’s always helpful to have a ballpark on pricing beforehand.what misconception do people often have about your job?within the office, people often have the misconception that it’s your job to do everything they don’t want to do. this can range from cleaning up everyone’s mess around the office to tackling their â€Å"t o do† list items they don’t enjoy. it’s extremely important to speak with your manager and see what he or she expects from  you. it can become very easy to get bogged down with menial tasks that are not necessarily required of you. it’s important to set the rules and explain to people what you’re expected to help with and what you can do only if your other required tasks are done.find a need within your company, and work to fill itanother misconception that a lot of people have is that the job is really easy and anyone can do it. in actuality, it’s much more complex than people think. the tasks themselves aren’t necessarily difficult- it’s juggling all the tasks at once while staying within budget and being efficient that’s a challenge.at my last job, i was doing a walkthrough with a rep from a moving company to get a quote, and about four different people approached me with questions while i was speaking to him. i had to politely advise them that i was handling something at the moment while also needing to listen to the rep and remember who needed what so that after the meeting, i could address it. it’s really easy to lose your concentration, so it very important to stay on task and organized.what are your average work hours?my current hours are 9am – 6pm. this is probably a typical workday for most office managers, but there may be certain offices that work later or prefer you come in before everyone else. most days i only work the 9 hours, but if a big project comes up, i may have to stay a few extra hours or check my email inbox diligently.what personal tips and shortcuts have made your job easier?i strive for efficiency. when things get hectic, i need to be able to get tasks done quickly and accurately. the first step i take is to organize everything within the office. spending a quiet afternoon organizing is definitely worth it in the long run. if someone asks where the staples are, i know exactly where to lead them. in addition, i love to label everything. this way, if someone suspects an item is in a particular closet, they can open the door, look at the labels, and find the item without me.i also love to use evernote to track my tasks. the software can do so much! i have tons of different to-do lists, both for work and my personal life. if i’m working on something and suddenly â€Å"oh yea, i have to pick up the dry cleaning at some point† comes to mind, i’ll quickly switch to my personal to-do list and jot that down. it’s really helpful to clear your mind so that you can focus on the task at hand instead of wondering how you’re going to remember to do that after work. you can also create different notebooks, which i do  for events that are coming up. you can paste links, add website snippets, and so much more!i also find it’s better to get quicker tasks done immediately upon receiving them so i don’t have them in the back of my mind while working or end up forgetting to do them. if i am at a pause point within a big project, i will stop and get a smaller task out of the way. this not only makes my life easier, but it makes the person who requested it really happy!what do you do differently from your coworkers or peers in the same profession? what do they do instead?sometimes when people are not monitoring you, or when you help a lot of different departments, it can be easy to fly under the radar with tasks. oftentimes, people love when they can get paid to do as little as possible. for me, i prefer to be busy than to be relaxing- it makes the time pass more quickly! also, the more you do, the more likely you will be to get a promotion or a raise. if your boss asks the other managers within your company what they think about you when it comes to review time, you want to have as many people as possible giving you glowing reviews. if you plan to ask for a promotion, having everyone backing you up and singing your praises can only help you get the job.what’s the worst part of the job and how do you deal with it?somehow, my days usually end up being either super quiet or crazy busy. i can have nothing major to do all day, then at the last minute three things come up that need attention right away. or there will be a week when everyone’s on vacation and i struggle to find things to do, but the next week they get back and i become so busy, i have to force myself to take a break to get lunch.i deal with it by trying to do things ahead of time. if i know i need to prepare for a new hire that won’t be coming for another 2 weeks but i am free now, i will get as much done as possible so that i’m not overwhelmed if a big project comes in the next week. sometimes i’m so efficient that i surprise myself. i’ve had times where i thought â€Å"uh oh, i forgot to do this!† only to realize that i completed it the week before in anticipation of the deadline. at those moments, i always smile to myself and think â€Å"good job!† and realize that is what others must like about me as well.if your boss asks the other managers within your company what they think about you when it comes to review time, you want to have as many people as possible giving you glowing reviews.what’s the most enjoyable part of the job?getting to talk to and meet new people. when i was in school, i would get in trouble for chit-chatting with people when i was supposed to be quiet. i love that now i can go over to people when there’s a lull and get to know them. it’s especially helpful for new hires, because they’re usually quiet and shy. it’s great to talk to them and get to know them before everyone else and see how much they grow and all the new friends they make at the office.what is an unexpected skill an office manager needs to have?i think having a friendly relationship with the people yo u work with is important as an office manager. i love to be approachable, this way people know that if they have any questions or concerns, they can come to me. you can find out a lot of information about everyone, ranging from office gossip to their feelings about the environment of the company.it’s extremely important to use another critical skill, discretion, to decide what to do with this information. is it suspected that two coworkers have started dating, and there is no policy going against it? keep it to yourself. do people reveal they feel overworked and under-appreciated day after day? suggest to management that since people have been working hard, a treat to say â€Å"thank you† may be in order. by using your social skills, you can possibly prevent a small issue (like people feeling unappreciated) from becoming a big one (like half a department quitting).what kind of money can one expect to make at your job? or, what’s an average starting salary?an off ice manager’s salary can be between $27k and $100k. since that’s a huge range, it’s really important to take a few factors into effect to determine what is accurate. where you live will usually be the biggest determinant, followed by your experience, the office size, and the industry you’re working in.if you are curious, check out the expected salary from spotlight: administrative assistant.how do you â€Å"move up† in your field?the best way to move up is to work hard, always offer to help, and be someone that people can rely on. i also believe owning up to mistakes is always better than trying to hide them. if you offer a solution to your mistake and can fix it, that’s even better.find a need within your company, and work to fill it. create a list of the steps you’ll need to take to accomplish the goals, and create a timeline. if you have a list of deadlines for the goals you wish to accomplish, it’s much easier to track. whe n the date you set for yourself comes up, you can ask questions like â€Å"am i on track with what i wished to achieve?† if the answer is no, figure out where your plan derailed and to get back on track. when it’s time to evaluate your professional growth, you can show your manager the goals you had and the steps you took to achieve them. always keep notes of your biggest accomplishments.   when it is review time a year later, it can become difficult to remember all the things you’ve done!before creating your resume and applying to jobs, think about the tasks you enjoy doing most. highlight those in your resume and look for jobs that match your skills.what do people under/over value about what you do?i think they undervalue the level of organization required. it takes effort to create a routine to know exactly when to order which items so that you’re not overflowing from the cabinets or bone dry. i feel that most people don’t understand everythin g an office manager does until they are not around. when i get back from vacation, everyone tells me how they missed me and how much i am appreciated!as for overvaluing, i find it a bit comical when someone tells me i’m a lifesaver because i told them where the staples are, but i do appreciate their gratitude.what advice would you give to those aspiring to join your profession?before creating your resume and applying to jobs, think about the tasks you enjoy doing most. highlight those in your resume and look for jobs that match your skills. take into account the work environment of a company and your personality and try to find something that suits you.for instance, i love start-ups because they are always changing and conversation is encouraged. i don’t feel that i would thrive in a super corporate environment where my hours must be billable and i had to stay at my desk. above all, always try to keep a positive outlook, no matter what is happening. if you start to fee l frustrated, take a breath, step away for a moment, and come back with fresh eyes and a clear mind.are you ready? apply for office manager jobs here.  catherine sarlis is an office manager at realmatch. she  loves cats, crafts and watching disney movies on lazy saturdays.   you can connect her on linkedin and instagram.

Statement of objectives and Simple Written Essay

Statement of objectives and Simple Written - Essay Example The career opportunities and qualified candidates are so enormous that organizations become highly selective in choosing competent aspirants to various positions. Having graduated with a degree in Management, I am aware that professional movement in this specialized field is easily maximized. I would like to explore the potentials of heading other departments – not only to be confined to Sciences of Management. The extensive responsibilities and functions assigned to managers are highly motivating and enticing that professionalizing this field is a viable move. Further, the PhD Program at Rutgers offers unique learning experiences which would ensure personal and professional development as well as accord one with theoretical concepts and applications which can immediately be utilized in the work setting. I am enthusiastic and optimistic in applying new concepts in my current organization, not only as a practitioner, but as a more competent and qualified manager. I am convinced that Rutgers University would be instrumental in opening wider opportunities through professional expertise and high quality standards of academic performance. I graduated with a master’s degree in Sciences of Management at Polytechnic Institute of New York University. I was credited with 3 Advanced Certificates in Management from the same university, to wit: Advanced Certificate in Information Management, Advanced Certificate in Telecommunication Management, and Advanced Certificate in Human Resource. Equipped with these academic achievements, I am prepared to undertake greater challenges in higher education. My ultimate goal is to be an instrument of change to the development and growth of the organization where I belong. Rutgers University is one of the most prestigious institutions which can accord a multi disciplinary approach to the program. I am optimistic in learning various principles of finance, entrepreneurship

The Circular Economy Coursework Example | Topics and Well Written Essays - 3000 words

The Circular Economy - Coursework Example It plans to implement practices that will streamline its production process and reduce its energy flows. It wants to achieve a circular economic model by which it can recycle and reuse its manufactured products to minimise its resource utilization as well as cost. Developing manufacturing facilities that use less energy and reduces emission will create greater sustainability as well as reduce the impact on the environment. It aims at procuring the used products from its customers at an agreed price or by offering them discounts on their new purchase. This will not only help the garden tools manufacturing company to reuse various structural and functional parts in the assembly of new equipments but will also market its strategy successfully which is aimed at long term sustainability. The gardener’s job became much easier in the year 1830 when first mechanical land mower was invented (Jenkins, 2015). Now days most of the land mowers are either powered by electricity or gas. It turns blades that either cut like scissors or rotate like a propeller in order to chop the grass. The gas mowers have rotary plates that spin horizontally on a vertical crank shaft. In order to make the blade housing which is called the deck, a machine first applies a lubricating chemical to sheet steel that is coiled when it first comes to the factory (Bralla, 2007). The chemical helps flatten the steel so that it is easier to cut the steel. A press is then used to perforate the sheet every 60 cm. After the press separates the sheet and rounds it off the corners a robotic arm is used to move each segment on to a dock (Koren, 2010). The 500 tonne press then bends the steel like steel foil in between two loads in order to give the steel its basic shape. A robot then leaves the oily deck with the suction cups and then they are moved to another press. The new machine trims the excess around the decks edges. Then

A study on the interpersonal challenge that leaders face in their Research Paper

A study on the interpersonal challenge that leaders face in their professional lives - Research Paper Example Leaders are required to be sincere as well as fully committed to their professions as well as to their leadership. However, sometimes, a leader fails to fulfil both responsibilities due to certain reasons. In order to overcome such issues, the leader follows certain principles and theories, determined to turn around the crisis they face in their professional lives. In 2007, the researchers of Centre for Creative Leadership (CCL) conducted a study on the leadership trends in business and found that the leadership face various challenges as a result of new innovations, competitors with greater talent and potential, collaboration and globalization. OBJECTIVES OF THE RESEARCH: To understand the challenges of risk management that the leaders face in business. To examine the trends in leadership. To understand the various impacts of challenges of risk management. To find solutions to these challenges. To draw a conclusion by justifying the solutions for these challenges Here, the paper emp loys various scholarly journals and other resources for the purpose of research, and the study is based on interpersonal challenges the leaders or business executives face in the organization. This project relates with SI as it is one of the topics, which students can understand through SI by way of discussion and such other forms. This topic must be a taken in Peer Assisted Study Session (PASS) and the ideas of this study can be taken from the SI programs. The various challenges the leaders face in their professional lives are one among the popular topics of debate currently. Hence, the relevance of this study is understood and acknowledged. RESULTS OF THE RESEARCH: In the modern economy, all areas in leadership face several challenges. In the business context, there are mainly two types of challenges: internal and external. Here the research focuses on the external interpersonal challenges faces by the leaders in their professional lives. These challenges are experienced due to la ck of direct control in areas such as market segment and other fluctuations within the industry. The organizations all around the world aim to go for the best leadership approach, as it is one of the fundamental as well as crucial elements responsible for the overall performance of a business. All types of business are interconnected with the present economy, thus demand, inflation, deflation, market etc influence the business to a large extent. Therefore, even a slight fluctuation in these factors can impact the performance of the organization. In these cases, the leaders do not have control over such factors, thus it transpires that a business concern faces more external changes than internal ones. Based on the study, various results have been obtained, and a crucial factor identified was the global economy. It is a fact that the global economy is still a little unstable since the economic crisis of 2007. The crisis occurred as a result of huge amounts of debt and as a consequence , political issues also emerged. A lot of fiscal adjustments had to be made due to the impact caused by the economic crisis. †The challenges posed by the Global Financial Crisis have impacted leaders of all major Businesses† (Anwar 2). Of these challenges, faced by the leaders, risk management is one of the most important factors to be considered. Risk management includes low prices of assets, diminished liquidity in markets

Restaurant Business Essay Example for Free

Restaurant Business Essay The popularity of fast food establishments came in the 1980’s, and over the last years, the industry has consistently posted double-digit growth rates. Supporting human resources include hotel and restaurant managers and assistant managers, housekeeping supervisors, security personnel, chefs, cooks, waiters, bartenders, and other related workers and professionals directly involved in hotel and restaurant services. Francis Villaluz a director for marketing of Gerry’s Grill was asked how’s the  restaurant industry  doing these days and what’s its greatest challenge? He said â€Å"It’s still doing well, were still getting crowds. There’s still a need for it. The restaurant industry does have seasonality like other businesses. Gerry’s Grill  has 17 branches. Growth depends on the area you are in. According to our survey, restaurants are location-driven. People who eat in a certain branch live or work a few kilometers away. † Villaluz also mentioned that in the course of business, if sales will slightly go down, it means businessman have to reinvent and repackage. Manilareview. com reported that like every other country, the food industry has flourished very well in Philippines. Filipinos love to eat and that’s the reason why you will see a lot of restaurants and fast foods restaurants scattered in the cities. These restaurants and fast foods can be local or international food chains. Filipino food and chefs are considered one of the best in the world. It is hardly surprising that Filipino food is often labeled as somewhat strange (like the â€Å"balut† for example) but in its own way, its food is a unique mixture of eastern and western cuisines and reflects the history of Philippines. The Filipino food includes dishes and cooking procedures from China, Spain, Mexico, United States, and more recently from further abroad. However, what makes them Filipino is the history and society that introduced and adapted them; the people who turned them to their tastes and accepted them into their homes and restaurants, and specially the harmonizing culture that combined them into modern Filipino fare. Some of the popular fast food chains of Philippines are Jollibee, McDonald, KFC, Chowking, etc. and popular restaurants being Abe, Chelsea, Friday’s, Chili’s and a lot more. Attracting a huge crowd to restaurants or fast foods require more than just good food. Though important, good food is only a part of the total dining experience. Equally important is believed to be the way people feel while in the restaurant. This physical and emotional response is a result of the atmosphere, the total environment to which customers are exposed. The proper atmosphere can make the food, service and whole dining experience seem better. For that reason a restaurant or a fast food must take care of the following to please its customers. This includes checking the cleanliness of the place and freshness of the food, guarded premises, parking area where people can park, ambiance and landscaping, building design, lighting, and even music. FOREIGN Even in a business based on flavor, theres no need to sugarcoat the truth: The restaurant industry is facing hard times. In December, the National Restaurant Association (NRA) released its 2009 Restaurant Industry Forecast that predicted although 2009 restaurant industry sales will exceed $566 billiona 2. 5 percent increase from last yearthe numbers translate to an inflation-adjusted decline of at least 1 percent. And thats putting it kindly. Right now, credit is tight and investment capital is practically nonexistent. Inevitably, the consolidation of the banking industry will have a detrimental impact on restaurants nationwide.

The world :: essays research papers fc

This paper is about the world, but I've never written it. ------------------------------------------------------------------------ Editing Resources Other Resources Hosted by pair Networks ------------------------------------------------------------------------ ------------------------------------------------------------------------ A Critique of Martin Luther King, Jr.'s Version of Natural Law Theory Paradoxically, Martin Luther King, Jr., in his "Letter from Birmingham City Jail," initially uses classical natural law theory to defend his actions, but immediately thereafter contradicts a fundamental tenet of this theory and relies on a "weaker" version of natural law. In doing so, King must attempt to formulate a theory which justifies his illegal actions in view of his moral obligation to obey the law. King's failure to distinguish between legal obligations and moral obligations yields a logical paradox in his final formulation of natural law theory. However, King's theory need not be completely rejected if his argument is slightly modified to reject the moral obligation to obey laws. King initially uses classical natural law theory as his rational basis to defend his actions. This theory has two main component claims according to Murphy and Coleman (Sourcebook, I-35), the first being, "Moral validity is a logically necessary condition for legal validity- an unjust or immoral law being no law at all" followed by, "The moral order is a part of the natural order- moral duties being in some sense "read off" from essences or purposes fixed (perhaps by God) in nature." According to this theory, morality ‚ law, but law = morality by definition. Thus for King to use this theory, two requirements are implicit. He must assert that an unjust law is not really a law, and he must provide a moral theory to distinguish just and unjust laws. King first quotes St. Augustine, "an unjust law is no law at all," to emphasize his agreement with the first claim. He then includes the "law of God" as his moral theory to provide the framework upon which to judge the law. His argument using classical natural law theory at first seems to be a valid and necessary defense for breaking the law, i.e. disobeying segregation laws and orders to not march. Most people are initially supportive of his argument that an unjust law is not a law he can or should obey. King's comment that "one has a moral responsibility to obey just laws...one has a moral responsibility to disobey unjust laws" (Letter, p3) therefore appears to justify his actions. However, a rational analysis makes apparent several difficulties associated with this argument. The world :: essays research papers fc This paper is about the world, but I've never written it. ------------------------------------------------------------------------ Editing Resources Other Resources Hosted by pair Networks ------------------------------------------------------------------------ ------------------------------------------------------------------------ A Critique of Martin Luther King, Jr.'s Version of Natural Law Theory Paradoxically, Martin Luther King, Jr., in his "Letter from Birmingham City Jail," initially uses classical natural law theory to defend his actions, but immediately thereafter contradicts a fundamental tenet of this theory and relies on a "weaker" version of natural law. In doing so, King must attempt to formulate a theory which justifies his illegal actions in view of his moral obligation to obey the law. King's failure to distinguish between legal obligations and moral obligations yields a logical paradox in his final formulation of natural law theory. However, King's theory need not be completely rejected if his argument is slightly modified to reject the moral obligation to obey laws. King initially uses classical natural law theory as his rational basis to defend his actions. This theory has two main component claims according to Murphy and Coleman (Sourcebook, I-35), the first being, "Moral validity is a logically necessary condition for legal validity- an unjust or immoral law being no law at all" followed by, "The moral order is a part of the natural order- moral duties being in some sense "read off" from essences or purposes fixed (perhaps by God) in nature." According to this theory, morality ‚ law, but law = morality by definition. Thus for King to use this theory, two requirements are implicit. He must assert that an unjust law is not really a law, and he must provide a moral theory to distinguish just and unjust laws. King first quotes St. Augustine, "an unjust law is no law at all," to emphasize his agreement with the first claim. He then includes the "law of God" as his moral theory to provide the framework upon which to judge the law. His argument using classical natural law theory at first seems to be a valid and necessary defense for breaking the law, i.e. disobeying segregation laws and orders to not march. Most people are initially supportive of his argument that an unjust law is not a law he can or should obey. King's comment that "one has a moral responsibility to obey just laws...one has a moral responsibility to disobey unjust laws" (Letter, p3) therefore appears to justify his actions. However, a rational analysis makes apparent several difficulties associated with this argument.