The Black Horn - 1355 Words

The words that Cassandra shouts as she is led toward her death present a curiously incomprehensible riddle. At first, everything seems to make sense: Agamemnon correlates to the bull and Clytemnestra to the cow, but when we look at passage more closely, we see that Cassandra describes the cow as the one having the horn that gores the bull, and, even more curious, the horn isn’t white, but black. I suggest that this passage, or riddle, reveals the conflation and shifting of gender roles as demonstrated the king and his queen, as Agamemnon is often interpreted as effeminate and Clytemnestra masculine. Furthermore, the most bizarre part of the passage is the black horn. I think it represents the crux of Clytemnestra’s power, as a horn is a marker of maleness in cattle, it marks Clytemnestra’s strong masculine power; that the horn is black, though, situates it in the realm of feminine power and control, as black is the color of the feminine earth, where the Furies re side. In order to better understand the metaphors and riddles used in the above passage the audience must have a little more understanding of the characters involved. Cassandra is a prophetess of Apollo and the daughter of King Priam of Troy. She has been taken from Troy and brought as Agamemnon’s concubine. She has the gift of prophecy and the curse that no man will believe the truth she sees and tells. She is able to see, experience and become emotionally involved with her visions. Through her foresights theShow MoreRelatedThe Life Of The Black Horn Route1233 Words   |  5 Pagesopportunities that California had to offer, they had to embark on and endure the onerous journey to California. Through the tough terrains, survival was difficult. Many of the travelers chose the route that took five to seven months through the Cape Horn route, and the Isthmus of Panama which was difficult due to a small boat and mule. Another way of traveling was on land with wagon or on foot, going thr ough deserts and plains with the difficulty of keeping their family safe and free of disease. ManyRead More Dehorning Black Rhinos Essay1094 Words   |  5 PagesDehorning Black Rhinos Dehorning black rhinos helped save them from extinction in the early 1990s from poachers because the armed guards patrolling the National Parks did not prove to be effective. Another way to preserve the rhino is to find substitutes for the horns. Black rhinos, also known as the hooked-lip rhino, were poached mainly for their horns in the early 1990s, which led to the rhinos near extinction. The black rhino once roamed the extent of Africa’s sub-continent. Now theRead MoreEndagerment of the Black Rhino1326 Words   |  5 PagesEndangerment of the Black Rhino The first thought that comes to mind when a person mentions a rhinoceros is that they are huge and nearly indestructible; however, this is not the case at all. The population of the black rhinoceros and other rhinoceros’ in general is quickly diminishing due to poaching and habitat destruction. In Kenya alone, the population has gone from 20,000 to less than 600. Their species is classified overall as critically endangered while the subspecies of Western Black Rhinos hasRead MoreShootings Test Limits Of New Self Defense Law By Ralph Blumenthal946 Words   |  4 PagesLimits of New Self-Defense Law† by Ralph Blumenthal tells the story of Joe Horn, a man in Texas, who shot two men in what he claimed was self-defense under the recently instated â€Å"castle doctrine.† On November 14, 2007, Joe Horn, a sixty-one year old retired man, was at home when he saw two people breaking into his neighbors’ house. Horn then called 911 and retrieved his shotgun. While on the phone with the emergency operator, Horn was told to stay inside and wait for police, but when he saw the two menRead MoreAfricas Western Black Rhino: An Extinct Species692 Words   |  3 Pagesis Africas Western black rhino (Lavina, 2013). The black rhino is the smaller of the two African rhinoceros species and are further divided into four subspecies including the Western Diceros bicornis longipes, Eastern Diceros bicornic michaeli, Southwestern Diceros bicornis bicornis, and the South-Central Diceros bicornis minor (Factfile: black rhino, 2013). Black rhinos stand at approximately 1.6 meters high, can weigh between 900kg (female) to 1,350kg (males), have two horns that vary in shapeRead MoreThe Black Rhinoceros ( Diceros Bicornis )1548 Words   |  7 PagesBlack rhinoceros (Diceros bicornis) Eric Chiaramonte SNHU â€Æ' Literature Review In the 1970’s the Black rhinoceros’ (Diceros bicornis) population could be numbered at around 70,000 (Black rhinoceros, 2016). Today there are fewer than 5,000 of these animals left due to overhunting and poaching (Black rhinoceros, 2016). This literature review to highlights information relevant to conservation efforts with regards to the black rhino. It looks at relevant articles from four reputable journals andRead MoreThe Battle of the Little Bighorn Essay1532 Words   |  7 Pagesprominent battle of this war was the Battle of Little Big Horn, due to the amount of casualties taken by the U.S. 7TH Cavalry led by General George Armstrong Custer. The Native American tribes that defeated the 7TH Cavalry were led by Sitting Bull of the Hunkpapa Sioux. The battle that occurred at the Black Hills of South Dakota was a result of looking for the prospect of gold in the area2. History: To understand the battle of Little Big Horn and the decisions made on the battlefield, one mustRead MoreAsk Your Mam 12 Moods For Jazz911 Words   |  4 Pagesupbeat feeling during certain points of the poems. In Ask Your Mama: 12 Moods for Jazz, all of the twelve pieces have a connection to each other in various ways. The connections involve the degree of suffering, money, or success. In â€Å"Ode to Dinah† and â€Å"Horn of Plenty,† Hughes exhibits all three of these connections, both in similarities and differences. Suffering is a concept that can be seen through every one of the works in Ask Your Mama: 12 Moods for Jazz. In â€Å"Ode to Dinah,† the suffering componentRead MoreLakota (Sioux) Indians and Creation Essay1549 Words   |  7 Pagesmore. Maka told the people who were doing as they should to come inside her, while she again brought catastrophe, this time the Ice Age. Later the ice melted and the water became the rivers, and lakes (Hollow Horn Bear). More time passed, and one day the trickster Iktomi walked amongst the Black Hills. At this time in history, the world was full of huge creatures. Iktomi, for fear of being trod upon by one of these creatures, hid in the bushes, here he heard a heavy breathing. He did not hear anythingRead MoreRhino Poaching And The Exotic Animal Trade1493 Words   |  6 Pagesbeen using rhino horn medicinally for generations. Would they be willing to change their entire lifestyle to save the existence of a species? I analyzed an image created by the World Wildlife Fund that addresses rhino poaching and the exotic animal trade. There are two subjects in this image, the rhino and those within the rhino. The rhino is being captured by people, but at the same time, its horn is already being removed. I think that this represents the huge market for rhino horn. We are collecting

Questions On Meeting On Monday - 2681 Words

201 Name: Morgan Sharp Exam 4 As discussed in the class meeting on Monday, this is the electronic version of the examination due on Wednesday, December 10, by 4 p.m. (extended from the December 8 date listed on the syllabus). The course meeting on Monday, December 8 will be devoted mainly to questions you may have regarding the development of your answers. Please use this form for answering the questions. Note that you can expand the space available for any answer. Answers must be TYPED. References to your source for information must be included; note that if the question is about Heckenberger s book, page numbers are crucial (although NOT crucial for the other books). Print one-sided and paper clip together. (Do not staple.) The†¦show more content†¦Therefore, the history of the Xinguano is traced back to the starting point of the diaspora of the southern Amazonia, when specifically Arawakan languages was present among early speakers. This spread across the Amazon and contiguous areas, and established f undamental Xinguano culture patterns, â€Å"in terms of economy, technology, spatial organization, and regional distributions.† (Heckenberger, PG 324). Heckenberger makes it clear that despite the diversity of the Xinguanos due to their permeable spatial boundaries, there is a distinct connection that links to the Arawak groups through the regional cultures (Heckenberger, PG 49). The Arawak diaspora ultimately began in the Xingu basin, and as it spread outwards, it culturally shaped the Xinguanos. 2A. According to Heckenberger, how long has the society he is analyzing been in existence and in what manner does archaeology help prove this? (3 points.) Xinguano cultural history can be traced over the past one thousand years in the Upper Xingu region, as shown in the title of Heckenberger’s book. Specifically the term cultural history is vital to this claim, because even though there may have been inhabitants/human occupation in the land that has lasted over 1,000 years, it does not imply that there was society, because society relies on power/a state/government and social class. He also supports this claim of existence when stating, â€Å"This work aims to

Greener Forms of Generating Electricity Free Essays

A power station is a facility which is used to generate electric power. iAt the center of nearly all power stations is a generator, a rotating machine that converts mechanical energy into electrical energy by creating relative motion between a magnetic field and a conductor. In Bosnia there is a lot of hydro power plants, the biggest ones are: Grabovica, Jablanica, Salkovac, Visegrad etc. We will write a custom essay sample on Greener Forms of Generating Electricity or any similar topic only for you Order Now There are three different types of power plants, thermal power plants, hydro power plants and solar power plants. In order to make our lives and the lives of our offspring better, we need to investigate and design new greener ways of converting mass amounts of energy into electricity. Solar power plants use an endless power, which is the sun. Beams from the sun hit mirrors which convert the suns energy into electricity. Approximately, every 7. 2 hours, 3. 6kWh electricity is produced. Solar power is clean and green and it can provide enough energy. However, the downside to this type of power is that it isn’t cheap. Building a single mirror of 3. 8 meters by 1. 6 can cost up to $60. 00. These mirrors are state of the art which capture the suns light, and turn it into energy. Thermal power plants are bad for the environment because they contribute to global warming by burning fossil fuels. These power plants are still in use today, because they provide a lot of energy and coal is cheap, so it can be burned in large quantities. Most houses today are supplied either by thermal or hydro. Thermal is very bad for the environment and since the industrial revolution kicked in global temperatures have been rising. Another type of power is wind power. Wind turbines are rotary devices that get provide energy using the air. This type of technology is not to be sniffed at as wind power can sometimes provide more energy than burning coal. There is a downside to this as well. Staying green and using wind powered turbines can cost a lot of money. Staying green and investing in these ideas will matter in the future. By burning excess fossil fuels we are creating green house gasses which are heating up the planet, thus destroying a lot of environments. (2) In Bosnia, the biggest hydro power plant produces around 170. 00 cubic meters of water that reach speeds of 60 km per hour. This is enough water to fill up around 100. 000 Olympic swimming pools every day. Hydroelectric stations have been up and running for about 100 years, and since been scientists have been searching for a way to harvest the energy better. The main idea behind these power stations is to convert the energy of flowing water into the flow of electrons or electricity. Most hydroelectric stations use either water diverted around the natural drop of the river such as a waterfall or rapids. In addition to this a damn is also built across the river to raise the river to create the drop needed to provide a force. Water in the higher level is collected in the reservoir, which flows into the pipe called the pen star which carries it down to a turbine water wheel at the lower water level. The water pressure increases as it flows down the pen star, it is this pressure and flow that drives the turbine which is connected to the generator. Inside the generator is the rotor which is spun by the turbine. Electro magnets are attached to the rotor located within coils of copper wires called a starter. AS the generator rotors spin the magnets, a flow of electrons is created in the coils of the starter. This produces electricity that can be stepped up in voltage through the stations transformers and sent to this transmission lines. The following water the proceeds down the river. Most of our energy comes from the spinning of the rotor of the AC generator in power stations like Nuclear power stations, thermal and hydro power stations. An AC generator is a device which converts mechanical energy into electricity. The working of an AC generator is based on electromagnetic induction which states that whenever the flux passing through a circuit changes, an EMF is induced in it and a current begins to flow. The direction of this is given by Lenz`s law or Flemings right hand rule. Lenz`s law which is more commonly used states that the direction of the induced current is such as to oppose the very cause producing it. (1) In our homes we use open electrical circuits which is very important as with them we do not use direct current. If we were to use direct current many more fires caused by electricity would happen and appliances would not function well and they would simple burn out. We need electric circuits for everything, they are what keeps our appliances running safely. Today using thermal power plants is a big problem as it affects many factors. Countries in the EU have to follow certain conduct when it comes to power plants. For instance Nuclear power plants have to have the right materials, funding etc, thermal power plants have to have filters, can`t produced to many greenhouse gasses etc. the waste that comes out of these plants are often dumped into the rivers or oceans, this kills a lot of marine wildlife which local farmers depend on. These power plants also affect our environment; they can both help and destroy our environment. The waste produced in power plants is often thrown out in the forest, or lakes and seas. On the other hand solar and wind power can help with the environment by providing a clean way to get energy. How to cite Greener Forms of Generating Electricity, Papers

Revenue Recognition Rules and Scenarios

Question: Discuss about the Revenue Recognition for Rules and Scenarios. Answer: Introduction: In the context of business, stakeholder means a person who possesses some sort of interest in the business of a firm. The interest of the stakeholder could be financial or non-financial. In the current case of Big Business Tobacco (BBT) which is a company engaged in the manufacturing and selling the tobacco products, the major stakeholders could be shareholders, management, customers, government, lenders, and the society (Carroll, Brown, and Buchholtz, 2017). The shareholders are directly interested in the success and failure of the company while the government is indirectly interested. The government levies taxes on the income earned by the business, therefore, through indirect, but the interest of government lies. Further, the customers and lenders are also financial interested in the business of the company. However, the society which consumes the products manufactured by the company is indirectly interested in the business of the company. In the current case of BBT, the managemen t of the company is considering the issue of inclusion of health warning on the packet of cigarette. The major stakeholders which are getting affected by this issue could be identified as management, shareholders, and the consumers. Identification of the Ethical Issues The debate in the current case is on the issue of inclusion of health warning on the cigarette packs. The marketing manager contends that inclusion of such a warning would result in a loss of considerable market share which will ultimately affect the bottom line of the company adversely (CTI, 2016). On the other hand, the public relationship manager considers that not putting the health hazard warning on the cigarette pack would be unethical and detrimental to the consumers interest. The cigarette is considered to be one of the most hazardous tobacco products to the human health. Thus, public relationship manager considers that disclosure of warning on the pack is necessary to make the consumers aware of the adverse impact of cigarette consumption on the health (Gore, 2015). The management is in dilemma as to whether the health warning should be included on the cigarette pack or not. The inclusion of health warning potentially affects the profits adversely but at the same time it also safeguards the public interest and meets the corporate social responsibility requirements. On other hand, if the warning is not included, the profits will get boost up, but at the same time it will breach the corporate social responsibility requirements and affect the public interest prejudicially. Thus, the main issue before the management is to find out a way so that proper balance could be struck out between the interest of shareholders and the consumers (Gore, 2015). Randall Hedges is the public relationship manager in BBT. Being a public relationship manager, he talks in the favor of the public interest or the consumers welfare. However, the views of Randall Hedges appear to be meticulous and ethical. In his views, the company would be benefited in the long term if it complies with the corporate social responsibility requirements by conducting its business in public interest. Therefore, if the company gives health warning on the cigarette pack, it would be advantageous for it in the long term. Further, he argues that the demand of the companys products in Australia is unaffected by that disclosure of health warning. This suggests that disclosure of such a warning will not affect revenues of the company adversely by a big margin (Carroll, Brown, and Buchholtz, 2017). The suggestions given by Randall seems to be appropriate and ethical, thus, if I was in the position of Randall, I would have given the same suggestions to the company. Further, it could be noted that though it is not obligatory for the company to make warning disclosure on the cigarette packs in some of the Asian Markets as of now, but it would be made some day. Considering the public interest and consumer awareness concerns, the government in the Asian countries may take steps to make it compulsory to disclose warning in the packs. Thus, the company would have to comply with it not now but at some later point of time. However, if it complies with this now, it could help the company build good perception of the consumers, which will positively affect the demand in long term (Carroll, Brown, and Buchholtz, 2017). The primary issue in regard to recognition of revenues relates to timing of recognition. The timing of recognition implies the identification of the point in time when the revenues from the sale of goods or rendition of services can be said to be recognizable in the books of accounts of the entity (Bragg, 2010). There is international accounting standard (IAS) 18 which prescribes the whole procedure in regard to recognition of revenues (IAS 18, 2012). The standard divides revenues into three major categories such as sale of goods, rendition of services, and others. The revenues in the form of interest, royalties, and dividends fall under the other category. Commonly, for all the categories of revenues, the standard lays down that for recognition of revenue two conditions must always exist. The first is flow of future economic benefits and the second is reliable measurement of the amount (IAS 18, 2012). The above two conditions are very basic and requires to be complied with in each and every case, whether the revenues arise from the sale of goods or rendition of services, or from interest, dividend, and royalty. Further, there are certain specific conditions that are to be complied in regard to specific category of revenues. For instance, the IAS 18 prescribes that revenues from the sale of goods should to be recognized when five crucial conditions are satisfied. The first crucial condition requires transfer of all the risks and rewards by the seller to the buyer in relation to the goods subjected to the transaction (IAS 18, 2012). The second condition is that the seller should no longer be holding control of the goods being sold. The third condition stipulates that the amount of the sales consideration of the goods being sold should be measured reliably (IAS 18, 2012). The fourth condition relates to estimation of uncertainty in regard to receipt of the economic benefits by the sale of goods. The last and the fifth condition relates to reliable measurement of the cost incurred in manufacturing and making the goods ready for sale. Thus, when these five conditions are satisfied beyond all doubts, the revenues from sale of goods can be recognized in the books of the entity (IAS 18, 2012). In the current case, Brian Kelly who is engaged in exploration and extraction of minerals (gold) finds out a piece of rock. He gets that piece of rock valued by an expert at an amount of $60,000. However, the revenue does not arise at this stage because Brian Kelly still possesses that piece of rock and assumes all the risks and rewards in this respect. However, two weeks later, Brian Kelly sells that piece of rock a jeweler for an amount of $75,000. This is the point in time when the revenues get accrued for recognition in the books of Brian Kelly. The movement Brain Kelly transfers the rights and obligation in respect of piece of rock and gives possession to the jeweler, the conditions in regard to recognition of revenue gets satisfied. Therefore, Brian Kelly should recognize revenues from sale of piece of rock at $75,000 on the date when the piece of rock is handed over to the jeweler (Bragg, 2010). A plant manager is responsible to administer and supervise the plant operations in an effective and efficient manner. The plant manager is responsible to ensure that the resources such as employees, plant and equipment are used optimally and smoothly. In this regard, the plant manager would be responsible to take decisions as regards deployment of the resources and plant maintenance scheduling etc (Heizer et al., 2009). In order to ma ke such decisions, the plant manager would information which will comprise a mix of non-financial as well as financial data. However, the non financial information which relates to quantitative data is more important for decision making in the areas of plant operations management, but it does not means that financial information is of no use (Crosson and Needles, 2010). The financial information also plays a crucial role in operations management. It could be worthwhile to emphasize here that all the crucial areas of a business such as production, marketing, accounting, and administration are interrelated to each other (Crosson and Needles, 2010). This implies that to make managerial decisions in one area would require information from all other areas. For example, if the plant manager is required to make out a decision regarding repair and maintenance of plant, he would need cost and benefits analysis in addition to the analysis of quantitative data. The cost and benefit analysis would require financial information. Thus, the use of financial information and the role of accounting could not be negated in the plant operation management (Crosson and Needles, 2010). In the current case, the plant manager contends that there is no need to maintain financial data to take day to day decisions pertaining to plant operations. This contention of the plant manager is not valid because the financial information plays a crucial role in every sphere of decision making whether it is related to plant operations or marketing. The information on cost, prices, and historical trend is generated by the accounting and finance department of the company (Grabski, Leech, and Sangster, 2009). In order to make decision making process less time consuming and effective it is of paramount importance to integrate different functions across the entity. This implies that there must be proper integration between accounting, finance, production, marketing, and administration functions of the company (Grabski, Leech, and Sangster, 2009). In order to achieve this integration among different functions of the company, it becomes essential to implement the enterprise resource planning system. The enterprise resource planning system integrates different functions of the company on a real time basis. The crucial information for decision making is shared among different function on a real time basis resulting in reduction in the time (Grabski, Leech, and Sangster, 2009). Therefore, overall it may be concluded that the accounting and finance function plays a critical role in all domains of decision making in an entity and hence the importance of maintaining daily records can not be undermined. Whether it is plant manager or marketing manager, everyone requires accounting information in their decision making process (Grabski, Leech, and Sangster, 2009). Management accounting refers to the process of analyzing the accounting and costing data to assist the top management in formulation of the plans and strategies. The scope of management accounting is very wide as it covers the knowledge of principles of accounting, finance, and costing (Chapman, Hopwood, and Shields, 2011). There are numerous handy tasks which a management accountant has to perform in an organization. For example, resource allocation, testing optimality, and conducting cost benefit analysis. Traditionally, these tasks were used to be performed by manual computations, but in the present scenario, the use of information technology has increased to a lot extent. Now, the computations for these tasks are performed using highly customized computer softwares (Chapman, Hopwood, and Shields, 2011). The unprecedented benefits of the use of information technology have made it compulsory for the firms to opt for automation of the entire process through the use of softwares and computer programs (Chapman, Hopwood, and Shields, 2011). Thus, since the process of managerial decision making have been automated, therefore, it is pertinent for the management accountant to be well versed with the knowledge of information technology. The management accountant should be acquainted with the knowledge on how to use the software to analyze the data and prepare reports. However, the in-depth knowledge to fix the technical issues in the computer technology is not crucial for the management accountant. It is essential that he has technical knowledge to use the IT resources in day to day functioning (Chapman, Hopwood, and Shields, 2011). Stratum Ltd Horizontal Analysis of Statement of Profit and Loss 2016 ($'000) 2017 ($'000) Variance ($'000) Variance (%) Revenues 13,750.00 16,000.00 2,250.00 16.36% Expense, excluding finance cost 11,965.00 13,705.00 1,740.00 14.54% Finance cost - - - 0.00% Profit before income tax 1,785.00 2,295.00 510.00 28.57% Income tax expense 535.00 878.00 343.00 64.11% Profit 1,250.00 1,417.00 167.00 13.36% Stratum Ltd Horizontal Analysis of Statement of Financial Position 2016 ($'000) 2017 ($'000) Variance ($'000) Variance (%) Current assets Cash and cash equivalent 100.00 80.00 (20.00) -20.00% Trade and other receivables 335.00 380.00 45.00 13.43% Inventories 720.00 770.00 50.00 6.94% Total Current assets 1,155.00 1,230.00 75.00 6.49% Non-Current assets Other financial assets 160.00 140.00 (20.00) -12.50% Property, plant, and equipment 2,785.00 3,400.00 615.00 22.08% Total Non-Current assets 2,945.00 3,540.00 595.00 20.20% Total assets 4,100.00 4,770.00 670.00 16.34% Current liabilities Trade and other payable 500.00 505.00 5.00 1.00% Total Current liabilities 500.00 505.00 5.00 1.00% Non-Current liabilities Long-term borrowings 1,750.00 1,750.00 - 0.00% Total Non-Current liabilities 1,750.00 1,750.00 - 0.00% Total liabilities 2,250.00 2,255.00 5.00 0.22% Net assets 1,850.00 2,515.00 665.00 35.95% Share capital 1,500.00 1,600.00 100.00 6.67% Retained earnings 350.00 915.00 565.00 161.43% Total equity 1,850.00 2,515.00 665.00 35.95% Stratum Ltd Horizontal Analysis of Statement of Changes in Equity 2016 ($'000) 2017 ($'000) Variance ($'000) Variance (%) Share capital Ordinary: Balance at the start of period 1,500.00 1,500.00 - 0.00% Issue of share capital - 100.00 100.00 0.00% Balance at the end of period 1,500.00 1,600.00 100.00 6.67% Retained earnings Balance at the start of period 200.00 350.00 150.00 75.00% Total recognized profit for the period 1,250.00 1,417.00 167.00 13.36% Dividend paid-Ordinary (1,100.00) (852.00) 248.00 -22.55% Balance at the end of period 350.00 915.00 565.00 161.43% Stratum Ltd Common Size Analysis of Statement of Profit and Loss 2016 ($'000) % to revenues 2017 ($'000) % to revenues Revenues 13,750.00 100.00% 16,000.00 100.00% Expense, excluding finance cost 11,965.00 87.02% 13,705.00 85.66% Finance cost - 0.00% - 0.00% Profit before income tax 1,785.00 12.98% 2,295.00 14.34% Income tax expense 535.00 3.89% 878.00 5.49% Profit 1,250.00 9.09% 1,417.00 8.86% Stratum Ltd Common Size Analysis of Statement of Financial Position 2016 ($'000) % to revenues 2017 ($'000) % to revenues Current assets Cash and cash equivalent 100.00 2.44% 80.00 1.68% Trade and other receivables 335.00 8.17% 380.00 7.97% Inventories 720.00 17.56% 770.00 16.14% Total Current assets 1,155.00 28.17% 1,230.00 25.79% Non-Current assets 0.00% 0.00% Other financial assets 160.00 3.90% 140.00 2.94% Property, plant, and equipment 2,785.00 67.93% 3,400.00 71.28% Total Non-Current assets 2,945.00 71.83% 3,540.00 74.21% Total assets 4,100.00 100.00% 4,770.00 100.00% Current liabilities Trade and other payable 500.00 27.03% 505.00 20.08% Total Current liabilities 500.00 27.03% 505.00 20.08% Non-Current liabilities 0.00% 0.00% Long-term borrowings 1,750.00 94.59% 1,750.00 69.58% Total Non-Current liabilities 1,750.00 94.59% 1,750.00 69.58% Total liabilities 2,250.00 121.62% 2,255.00 89.66% Net assets 1,850.00 100.00% 2,515.00 100.00% Share capital 1,500.00 81.08% 1,600.00 63.62% Retained earnings 350.00 18.92% 915.00 36.38% Total equity 1,850.00 100.00% 2,515.00 100.00% The results of the horizontal analysis conducted on the profit and loss statement show that the revenues increased by 16.36% in the year 2017 over the figure of 2016. Further, the expenses also increased by 14.54%. There was observed an overall increase of 13.36% in the net profit of the company in the current year as compared to the previous year. Further, the statement of financial position shows a reduction of 20% in the cash and cash equivalent while an increase by 13.43% and 6.94% in the trade receivables and the inventories. Overall current assets increased by 6.49% in the year 2017 as compared to 2016. The other financial assets have decreased by 12.50% while the plant and machinery went up by 22.08%. Overall, the total assets are up by 16.34% and the total liabilities are up by 0.22%. This shows that the company is performing well in the market. Further, the total equity is up by 35.95%. The primary reason for this increase in the total equity is sharp increase in retained earnings. The ending balance of the retained earnings was increased by 161.43% in 2017 as compared to 2016. The results of the vertical analysis show that the expenses were 87.02% of the revenues in the year 2016 which reduced to 85.66% in the year 2017. Due to the decrease in expenses, the profit before tax increased from 12.98% to 14.34%. However, there was observed a reduction in the net profit from 9.09% to 8.86% in the current year which seems mainly due to increase in income tax expense. As regard the statement of financial position, it was observed that total current assets reduced as a percentage to total assets in the year 2017 to 25.79% from 28.17%. However, there was a slight increase in the non-current assets from 71.83% to 74.21% in the year 2017. The total liabilities as a percent of total equity reduced significantly in the year 2017 to 89.66% from 121.62% in 2016. References Bragg, S.M. 2010. Wiley Revenue Recognition: Rules and Scenarios. John Wiley Sons. Carroll, A., Brown, J., and Buchholtz, A. 2017. Business and Society: Ethics, Sustainability and Stakeholder Management. Cengage Learning. Chapman, S.C., Hopwood, A.G., Shields, M.D. 2011. Handbook of Management Accounting Research. Elsevier. Crosson, S.V. and Needles, B.E. 2010. Managerial Accounting. Cengage Learning. CTI. 2016. Business and Society, Stakeholders, Ethics, Public Policy: Business, Business. Cram101 Textbook Reviews. Gore, J. 2015. Ethical Issues. American Journal of Nursing,115(3), pp. 13-13. Grabski, S., Leech, S., and Sangster, A. 2009. Management Accounting in Enterprise Resource Planning Systems. Butterworth-Heinemann. Heizer, Jay, Render, Barry, and Rajashekhar. 2009. Operations Management. Pearson Education India. IAS 18. 2012. Revenue. [Online]. Available at: https://www.ifrs.org/Documents/IAS18.pdf [Accessed on: 27 January 2017].

Historical notes on The Handmaids Tale Essay Example

Historical notes on The Handmaids Tale Paper Why do you think that Margaret Atwood included the historical notes in The Handmaids Tale? I believe that Margaret Atwood included the historical notes in The Handmaids Tale for a number of reasons. In my opinion, the central reason for the inclusion of the historical notes is to demonstrate to the reader where ideas for the novel originated. The first hint at where Atwoods ideas came from is during Maryann Crescent Moons speech, as she says, Iran and Gilead: Two Late Twentieth Century Monotheocracies. This shows that Atwood largely based her novel on the Islamic revolution that took place in Iran in 1979. The revolution fiercely restricted womens rights and their freedom, which is parallel to the events that occurred in The Handmaids Tale. Furthermore, in Pieixotos speech the reader is told, Romania, for instance, had anticipated Gilead in the eighties by banning all forms of birth control. This actually took place so we understand that the aspect of Atwoods novel, which concerns fertility, and pregnancy is strongly related with this event. I think it is very important that Atwood chose to base her novel on actual events that took place in the world because it emphasises that The Handmaids Tale is not solely a story, but is based on horrors that have occurred. This, therefore, illustrates the injustices that human beings are capable of. This leads on to the next possibility of why Margaret Atwood could have chosen to include the historical notes. We will write a custom essay sample on Historical notes on The Handmaids Tale specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Historical notes on The Handmaids Tale specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Historical notes on The Handmaids Tale specifically for you FOR ONLY $16.38 $13.9/page Hire Writer As the novel is based on real-life events, Atwood is warning the human race to recognise injustice and then fight against it before it is too late, and we have a recreation of the Islamic Revolution and the situation in Romania. The incorporation of the historical notes is a vast contrast in tone and style to the novel itself. In my opinion, Atwood included them to show that while the reader may be extremely interested in Offreds testimony, her character and her emotions, Pieixoto is not at all. He is solely concerned with the history of Gilead and this is shown through his lighthearted tone of voice. He calls his speech a little chat, which could show that he is not willing to spend a lot of his time pondering over Offreds story because he does not consider it as important. In addition to this, Atwood included the historical notes to portray the fact that women will perpetually be considered as inferior to men, and will be belittled and looked down upon. This is predominantly shown through Pieixotos attitude towards Offred as he says I am sure all puns were intentional the archaic vulgar significance of the word tail. This quotation implies that Pieixoto solely sees Offred as a sex object. The reader is told that the audience applaud this comment (Laughter, applause). Therefore, the reader could be concerned about the morals of the audience if they find such a comment amusing. Furthermore, Pieixoto makes a number of sexist jokes such as referring to women as The Underground Frailroad which suggests that he views women as weak. Atwood may have included these sexist jokes to point out that this treatment of women is undoubtedly wrong, yet for some reason they are accepted in our society.

Free Essays on Behavior Essay

Behaviors of Coffee Shops What is behavior? Webster’s Dictionary defines a behavior as the response of an individual, group, or species to its environment. Within the environment of a coffee shop, several behaviors are displayed. Depending on the time which customers enter coffee shops, different behaviors are exhibited by the consumers. In today’s modern coffee shop environment, one common behavior one observes is a relaxed attitude of the shop’s customers. After ordering a cup of coffee, a customer has several options within the store. On either side lies a comfortable couch or chair with several easy reading materials. The coffee shop encourages a relaxing environment, and customers are welcome to lounge around and finish the beverage of their choice. Also, the lighting in the store is dim and further induces a peaceful attitude for the customers. On the other hand, Starbucks is a common place for freelance musical artists to perform. As opposed to viewing magazines and books that are scattered around the coffee shop, customers are also invited to listen to the musicians perform. While the outside can be crowded and noisy, the customers staying inside are encouraged to be courteous of the other patrons of the coffee shop. Even the interior customers are forced to keep the environment relative ly quiet and soothing. Several factors are taken into account while creating a tranquil environment within a coffee shop in order to please its diverse group of customers. While coffee shops go out of their way to create a relaxing environment, it is not uncommon to see them strive to provide convenience for their customers. During peak times such as early morning, or afternoon when several businesses observe their lunch breaks, business men and women come in and expect to be in and out of the store. On the duration of these times, a hurried behavior is exhibited by the coffee shop’s customers and they expect a speedy c... Free Essays on Behavior Essay Free Essays on Behavior Essay Behaviors of Coffee Shops What is behavior? Webster’s Dictionary defines a behavior as the response of an individual, group, or species to its environment. Within the environment of a coffee shop, several behaviors are displayed. Depending on the time which customers enter coffee shops, different behaviors are exhibited by the consumers. In today’s modern coffee shop environment, one common behavior one observes is a relaxed attitude of the shop’s customers. After ordering a cup of coffee, a customer has several options within the store. On either side lies a comfortable couch or chair with several easy reading materials. The coffee shop encourages a relaxing environment, and customers are welcome to lounge around and finish the beverage of their choice. Also, the lighting in the store is dim and further induces a peaceful attitude for the customers. On the other hand, Starbucks is a common place for freelance musical artists to perform. As opposed to viewing magazines and books that are scattered around the coffee shop, customers are also invited to listen to the musicians perform. While the outside can be crowded and noisy, the customers staying inside are encouraged to be courteous of the other patrons of the coffee shop. Even the interior customers are forced to keep the environment relative ly quiet and soothing. Several factors are taken into account while creating a tranquil environment within a coffee shop in order to please its diverse group of customers. While coffee shops go out of their way to create a relaxing environment, it is not uncommon to see them strive to provide convenience for their customers. During peak times such as early morning, or afternoon when several businesses observe their lunch breaks, business men and women come in and expect to be in and out of the store. On the duration of these times, a hurried behavior is exhibited by the coffee shop’s customers and they expect a speedy c...

Reflection Essay Example | Topics and Well Written Essays - 500 words - 19

Reflection - Essay Example ion, oil and other consumer products such as Band-Aid, Neutrogena, Listerine and Tylenol have proven, time and again, that they are safe to use and that they were manufactured to serve the needs and demands of consumers who are health-conscious and sensitive. As such, Johnson & Johnson’s management effectively thought of the â€Å"why† factor first which is to cater first to serving and addressing the health needs and well-being of their customers, more than others. Thinking about the â€Å"why† factor in my own life, people can understand my â€Å"why† without actually telling them through manifesting my personal beliefs, values and philosophies in the actions and behavior that is seen by others. For example, if I firmly believe in exhibiting just and fair treatment to others, despite diversity in cultural, ethnic, or racial backgrounds, I should be able to show equal and just treatment to all through communicating and interacting with other people in a respectful and congenial manner at all times. Likewise, the message that my â€Å"why† of leadership would focus on exhibiting traits and leadership style that would be an inspiration to others and would make them equally inspiring to those they meet. This would necessitate adhering to ethical, moral and legal codes of conduct and behavior that show genuine commitment and respect to valuing the development and growth of people I lead. In doing so, these followers would be enjoined to emulate my leadership style and assist in sharing and applying that inspiring style to others. The same message would be relayed to people who are supervising me. When they see that I could be an inspiration to my followers through the ethical, moral and legal standards of leading others; then, hopefully, they would also be inspired to follow the same style in leading. A simple example of a time in my life when I believe my actions were inspiring to others is by showing dedication and commitment in attaining exemplary academic

First World War and the Poetry Essay Example | Topics and Well Written Essays - 1250 words

First World War and the Poetry - Essay Example The poets of this period reacted in a number of ways to the war. Some of their poems deal directly with war experiences. They spoke about their fortitude and the emotional trauma that they suffered. Some addressed the futility and horrors of the war; while some expressed the loss of loved ones. The woks of poets like Edward Thomas Isaac Rosenberg, and Wilfred Owen illustrate the horrors of the war in great detail. Having a first hand experience of the war as soldiers, these writers understood the meaninglessness of the war. They realized that other than destruction there is nothing to be gained from the war. They demonstrated the same in their poetry. In Edward Thomas' poetry titled The Owl, the poet illustrates the wretchedness of the aftermath of a war. The soldier is tired, hungry and needs to rest after surviving the war. After having food at the inn, the soldier lays down to rest. But the memories of the war haunt him and he becomes restless. He realizes that war did not bring anything other than destruction and loss of lives of fellow human beings. This agitation is further heightened by the cry of the owl: The cry of the owl embodies the misery of all the soldiers who lost their lives. The owl seems to be lamenting the death of those who lost their lives. The soldier's awareness of their deprivation awakens a sense of remorse in him: Another of his poems titled The Rain, illustrates how the war can damage one's sense of worth. Feeling solitary amongst the dead bodies that are lying all around, he experiences a void which can never be filled. He is preoccupied with death which he knows is imminent: "Remembering again that I shall die" (Jon Silkin 91). The deaths have hardened him. There is no love in him. He is: "helpless among the living and the dead" (Jon Silkin 91). He does not feel any pity for the dead. His life as a soldier makes him cynical. He considers death to be a blessed condition rather than be alive with a sense of such worthlessness: "If love it be towards what is perfect and/ Cannot, the tempest tells me, disappoint"(Jon Silkin 91). Another poet who illustrated the horrors of war is Isaac Rosenberg. His poems deal with the sufferings of the soldiers. He looks at the war from the view point of a soldier. Rosenberg 'painted' what he saw and experienced; his poetry contained the colors of light/shade and the contrasts of night and day of the battlefield landscapes he constructedin his poems. These painted poems also contain a philosophizing about life andcivilization. (Trevor Tasker). Isaac Rosenberg's poem Returning, We Hear the Larks shows a soldier's preoccupation with death

Karl Marx Essay Example | Topics and Well Written Essays - 1250 words - 1

Karl Marx - Essay Example His father Heinrich Marx was a lawyer by profession and the descendant of a long line of Rabbis. His mother, Henriette Presburg Marx, had a very similar genealogy as well. Hienrich Marx had to convert to Lutheranianism just before Karl was born because Jews were not allowed to practice law at the time. Karl was also baptized in the same church at the age of six in the year 1824. Karl was also sent to a Lutheran elementary school in his early years. He attended the Friedrich Wilhelm Gymnasium in Trier and graduated in 1835 at the age of 17 having studied for 5 years. In school, Karl excelled in languages and learned to read, write and speak both Latin and French very fluently. His language learning abilities would not abandon him throughout his life as later on he taught himself to read and write various European languages such as English, Scandinavian, Russian, Italian, Dutch and Spanish. After completing school, Marx enrolled in Bonn University in Bonn to study law and fulfill his f ather’s wish. Marx did not want to study law and was more interested in philosophy and literature so he spent most of his time at Bonn drinking a lot and partying. He also piled up a mountain of debt during his time at Bonn University. (Encyclopedia of World Biography) He also got engaged to Jenny von Westphalen in his time at Bonn. Jenny was the daughter of Baron von Westphalen, who was a notable member of the Trier society. Marx became also started reading up on and became interested in Sino-Simonian politics and Romantic literature on the advice of his to-be father-in-law. (Kreis) Karl then moved to Berlin where he joined the University of Berlin. It was here in Berlin that Marx started blossoming into the radical philosopher who would go on to shake the roots of Europe. The University of Berlin was a hot bed of brilliant thinkers who were debating and challenging existing ideas and institutions, including ethics, religion, philosophy etc. Marx joined these philosophers an d studied in Berlin for four years and finally finished with a doctorate in 1841. It was during his time in Berlin that Marx abandoned romanticism for Hegelianism. (Kreis) After completing his studies, Marx started preaching his radical ideas through a newspaper which was soon shut down by the Prussian government and Marx was forced to migrate to France. In France, Marx became active as soon as he reached and soon became a communist. He also met Friedrich Engels in Paris who would later become a lifelong ally. Marx was soon expelled from Paris as well and had to move to Brussels. In Brussels Marx worked further on his concept of Communism and gave the materialist conception of history. He later wrote The Communist Manifesto in 1848 and the industrial revolution broke out in Europe at the same time. Marx witnessed firsthand, the sufferings of workers all around Europe. Marx moved to Paris again in 1848 but was soon forced to move to London. In London Marx wrote his most famous book à ¢â‚¬Å"Das Kapital†. Marx had 7 children, only 3 survived past childhood. Marx passed away quietly in his armchair on 14th March 1883. (Encyclopedia of World Biography) Contribution to Ethical Philosophy The major contribution that Karl Marx made to the study of ethics is his concept of Communism. Marx was a stark critic of the capitalist system and the concept of free trade and free markets. As mentioned above, Marx had witnessed firsthand, the sufferings of the labor class in England and the rest of Europe. Marx believed that the sufferings of the labor class were only symptoms of the extremes of inequality that Capitalism produces. Since the capitalist system offers only two sources of income: sale of one’

Media Role In Mitigating The Philippine Population Problem Politics Essay

Media Role In Mitigating The Philippine Population Problem Politics Essay In a country where the Catholic Churchs position is taken as a major factor in policy decision making, population control legislation has progressed ever so slowly. Progress that managed to be made, suffer from public acceptance and its proponents in government widely seen as practically committing political suicide. But there is a silent majority that sees the myriad of problems that this unabated rise in population brings: poverty, unemployment, lack of education, crime realities they are already experiencing in their daily lives, a reality that they hope the government would address through effective population control policies. If the Churchs position cannot be swayed, is media doing its role in educating and information dissemination? Is it being an agenda setter or acting as an effective check and balance, or is it also being caught in countrys intricate web of politics and power relations? In order for me to begin to analyze this problem, I found it necessary to acknowledge and establish that there is first and foremost, a population problem in the Philippines. I also need to establish that although there are possible solutions to this situation, the Catholic Churchs position on the use of artificial family planning methods is what makes the national government seemingly impotent in implementing an effective population control policy. To open my analysis, I refer to the studies made by Alejandro Herrin and Ernesto Pernia which states that the Philippines current levels of fertility and population growth stunts the countrys economy. I chose to rely on their findings and figures as their intensive study on this issue is fairly recent (being published in 2003), and from that period up to the present, no major change has occurred as far the countrys population control policies are concerned. In fact, the issue of population control is currently being deliberated in Philipp ine Congress, with the Philippine legislature currently trying to pass the Reproductive Health Care and Population Development Bill (Senate Bill 3122 and House Bill 5043), its proponents hoping that this would address the countrys population woes. As expected, the proposed bill is currently facing stiff opposition from the Catholic Church  [1]  as well as from various pro-life groups.  [2]   Alejandro Herrin and Ernesto Pernia in the aforementioned 2003 study concluded that feeble economic growth and transformation, exacerbated by rapid population growth, have been responsible for the Philippines poor performance in human resource development and employment over the past two to three decades.  [3]  The authors argue that the countrys slow economic growth has generated only meager resources for investment in health, nutrition and education, and that these are not enough to meet the demands brought about by high fertility.  [4]  The countrys slow economic growth for example, results in limited job opportunities, and this, coupled with a steadily growing labor force feeds into the countrys growing problem of unemployment and income inequality, which in turn, coupled with the rise in population density in urban areas, worsen problems of crime  [5]  as well as becoming a factor that contribute to the cultivation of a culture of corruption.  [6]  Corruption, in turn, worsens the already weighty problem of poverty  [7]  and inequality, completing the vicious cycle that seemingly keeps the country in a destitute trap. Herrin and Pernia further stress that not only is there a need to seriously address the population problem, but that there is also a need to address this problem while attending to the structural weakness in the economy at the same time. They recommend that in order to remedy this situation, a strong population policy must be made an integral part of the countrys development strategy,  [8]  and proposes a policy framework based on decomposition of future population growth in terms of its main sources namely unwanted fertility, the preference for a large family size and population momentum.  [9]   It should therefore be noted that although Herrin and Pernia acknowledges the population problem, the current rates of population growth and fertility are not the problems per se; it is seen more as a factor that compounds the current economic situation which, in turn, keeps the national government from taking advantage of the possible dividends that the maturation of this population could bring. This level of population growth and fertility might be advantageous for a country that is in a stage of development where it has the necessary resources to harness this demographic dividend, but in the Philippine setting, these growths are seen more as a liability than an asset. We do add to the labor force annually, but because of limited resources, there are not enough employment opportunities locally to accommodate most of these new entrants in the labor force, and this keeps unemployment and underemployment rates high.  [10]  The fact that a substantial percentage of employed workers in the country are laborers or unskilled workers is also a cause of concern.  [11]  Parts of the labor force that do manage to find employment outside the country on the other hand, settle for blue-collar work, or accept high-risk jobs.  [12]  One might argue that the country is in fact already reaping some form of demographic dividend through labor-migration, but looking at the countrys most recent population pyramids (1990-2005)  [13]  , one could also argue that the possible economic gains from labor-migration only went into the acquisition of resources for the care of the bigger population of children health care, daily needs (food etc.), education, chil d care (nannies). Cost of caring for the elderly and debt repayment incurred before going abroad,eats up into this supposed economic gain as well. Not much goes into investment or savings that can be translated into capital that could fuel much needed growth.  [14]   The Catholic Church Opposition Simply looking at one study alone (Herrin and Pernia), one can easily see that the Philippines indeed has a population problem, or at least a realization that unabated growth in population rate and fertility rates may be linked to various societal dilemmas the country is currently experiencing, such as: rising poverty, inequality, unemployment and slow economic growth. So why is it that there is this opposition by the Catholic Church to mitigate this problem, and concomitantly, why is it that the Catholic Churchs position on this issue is regarded with such weight? The Philippines is a predominantly Catholic country, with around 80% of its population being Catholics. The Filipinos values, morals, much of the norms and beliefs in the Philippines have been shaped by more than 300 years of being subject to Christian indoctrination under Spanish rule. Just like any other religion in the world, the Catholic Church upholds particular values and mores that are not subject to change or even reconsideration values based on sex and marriage are one of those. Sex before marriage and living together before marriage are deemed morally wrong; sex within marriage on the other hand is considered a gift, that is meant to unite the couple and presupposes the creation of life.  [15]  The Church has always stood firm on their stand with regards to artificial methods of contraception for married couples, stressing that controlling ones sexual urges is a personal responsibility, and that the couple has the right to choose and decide their family size again gui ded by their responsibility, as parents, to provide for their children; abortion is especially frowned upon. Just how strong is religion in upholding these beliefs? If the study done by Evelyn Lehrer entitled Religious Affiliation and its Relation to the Economic and Demographic Decisions People Make, were to be our basis for analysis, we would infer that religion indeed have a huge influence on the people that practice them. Lehrer states that people tend to take into account religion in whatever interrelated decisions they make over their life cycle (emphasis added), further stressing that for behaviors that pertain to married couple households as opposed to individuals, religion matters because it is a complimentary trait within marriage, affecting many activities that husband and wife engage in together.  [16]   Herrin practically echoes Lehrers argument in his assessment of the Philippine setting by stating that perhaps the single most important factor influencing population policy making [in the Philippines] since its formulation in 1969, and may partly explain its ever shifting focus, is the persistent and consistent opposition of the Catholic Church hierarchy to the government population policy of reducing population growth as well as its promotion of artificial family planning methods.  [17]  Historically speaking, it is alleged that it was the Marcos administrations intention to promote family planning in the country that actually stimulated Philippine Catholicism to strengthen the commitment of the faithful to the Catholic hierarchys view on the subject.  [18]  From that period on, the Catholic Church in the Philippines has continued to adapt a hard stance on these issues, even if other predominantly Catholic countries around the world (and even some of the predominantly Musli m countries in Southeast Asia who tend to have stricter religious beliefs) have long accepted artificial contraception as well as their governments population control policies. The Catholic Church in fact was instrumental in deleting a provision on population control in the Philippine Constitution when it was amended in 1987, following the ouster of then President Ferdinand Marcos; I dont believe they will change their position any time soon and put back something in the Philippine Constitution that they fought hard to take out. If any institution wants to change the current accepted beliefs with regard to starting a family, deciding to have or not to have a child, and how many children to have, one should always take into consideration the Catholic Churchs position (in fact, Catholic values in general), and work through the Catholic way of thinking and belief systems. This is exactly what former Department of Health Secretary Juan Flavier did in the mid 90s. Flavier, being a devout Catholic himself (though he did advocate artificial birth control methods), did not go on record as claiming to be against the Churchs position, but just went on and did his job as Health Secretary and pushed for an effective family planning campaign,  [19]  which was having substantial results until his success as Department Secretary propelled him to the Philippine senate where he served two terms. This then leaves us with the second part of the question; why is it that the Catholic Churchs position on this issue is regarded with such weight? I believe McQuillan has given us an idea of why this is the situation in the Philippines, when he stated that religious values à ¢Ã¢â€š ¬Ã‚ ¦ are likely to play a critical role in shaping demographic behavior à ¢Ã¢â€š ¬Ã‚ ¦when churches are able to build a network of religious institutions that play a formative role in the lives of members and to exercise influence over civil institutions in society as well (emphasis added).  [20]  Lehrer further adds that this is not only true on the issue of fertility as McQuillan argues, but that it also extends to other demographic and economic outcomes.  [21]  I believe both Lehrer and McQuillan are on spot, at least in the case of the Philippines, as history does back up this argument. Aside from the fact that the Catholic Chuch do play a huge role in shaping Filipino beliefs through educat ion (Catholic schools) and through regular sermons delivered during mass (weekly Church service), the Catholic Church also holds sway (at least morally as spiritual advisors) over the countrys leaders who happen to be predominantly Catholics  [22]  . The Catholic Church also plays an active role in politics as watchdog and critic the Catholic Church was at the forefront of the two People Power revolutions, the first toppled the Marcos dictatorship, and the second removed Erap Estrada in office on charges of corruption and for moral grounds.  [23]  Another political role of the Church is as kingmaker. Proof to this is the number of visitors the Cardinal gets during election period, all hoping to get the Catholic Churchs highly regarded endorsement. In fact, this vote-courting practice even extends to other Christian denominations in the country that have similar; if not more rigid; position on abortion, birth control and family planning. Any actor in Philippine politics woul d definitely think twice about advocating these population control measures and going against the strongly held beliefs of the Church,  [24]  as doing so would be tantamount to committing political suicide. Government Action and Inaction Aniceto Orbeta in an ADB discussion paper points out that the Philippines has been credited as one of the earliest adopters of a strong population program in Asia, [yet] today it still has not resolved the population problem, while her late adopting neighbors have successfully addressed the problem and [have since] turned to face other problems.  [25]  Given the above mentioned constraints presented by the Catholic Church, and a society that largely adheres to Catholic values, what has government managed to accomplish as regards family planning and population control? Then President Ferdinand Marcos was one of the 17 heads of states that signed the UN Declaration of Population on December 1967. The UN declaration in essence emphasized that the population problem must be recognized as a principal element in long-range national planning if governments are to achieve their economic goals and fulfill the aspirations of their people.  [26]  With this idea in mind, the government then embarked on studies in order to come up with policies and programs to address concerns about the negative implication of rapid population growth on the attainment of social and economic objectives.  [27]  Studies at that time point out that free exercise of fertility decisions of couples is not consistent with the common good, government therefore saw the need to intervene in fertility decisions as a matter of policy family planning was deemed the necessary intervention.  [28]   The Catholic Church would have been outraged at that time, but policy statements during that period reassured the Church that whatever population program would be adopted, government would see to it that the religious beliefs and values of individuals would be respected.  [29]  The Catholic Church was apparently lulled into a false sense of security, trusting government to keep its word only to find out that it has been working to legalize contraceptive sterilization, which the Church was strongly opposed to. In a 1973 pastoral letter, the Church allayed fears that the government is following the patterns of adoption of artificial contraceptive methods from less radical methods to more radical sterilization and even abortion.  [30]   Marcos, in the early years of his dictatorship embarked on massive infrastructure and development programs; that period also saw rapid industrialization and urbanization. Because of this and because of concerns that high population growth rate would undermine the governments economic development efforts; population control policies; as evidenced by various studies, policies, decrees and executive orders at that time; became a major area of concern. Testament to this was the fact that the role of the government in population would even be enshrined in the 1973 Constitution. It shall be the responsibility of the State to achieve and maintain population levels conducive to the national welfare. (Article XV, Section 10).  [31]   Looking at the list of population control and family planning policies of the Marcos regime in Herrins paper,  [32]  I cannot help but notice that at that period, the government was only looking at the negative aspects of population and fertility growths,  [33]  and consequently was only focused on curbing these unwanted growths to achieve their envisioned positive economic gains. Policies aimed at developing and harnessing positive consequence of population growth (demographic dividend), such as populations positive effect on production, technical progress and innovation  [34]  were apparently not taken into consideration (at least not in the policy documents highlighted in Herrins work). Had the government considered the positive aspects of population growth back then, who knows what programs and policies might have been instituted and pursued to take advantage of this demographic dividend. Again, I point to how government at that time approached the problem of growing unemployment after the late 70s oil crisis, where the government as a response to the problem decided to pursue overseas migration as a temporary stop-gap measure labor-migration have since become an institution in Philippine society, and is now viewed as probably one of the major sectors that is keeping Philippine economy afloat.  [35]   Whether population growth decline in the early 80s was due to the governments adoption and implementation of an effective family planning program; or if it was mainly an effect of progress, moving from an agricultural to industrialized modes of production; or of urbanization; or possibly because more women started to enter the workforce, translating into smaller and smaller family size;  [36]  or whether it is an effect of all these factors working in unison, I have yet to see a study on. But assuming that the decline did results from a conglomeration of these factors, it would be safe to say that the governments policy responses to the problem of growing population and fertility rates were effective and timely. But now, we can only speculate what the effects of those programs would have been to Philippine society and economy had those population control policies not been discontinued. In 1986, Ferdinand Marcos was ousted through the EDSA People Power Revolution (a movement which I pointed out earlier as having the backing of the Catholic Church), and since that time, the countrys population control program went to a screeching halt. A year after Marcos was ousted, the provision on governments role in population control in the 1973 Philippine Constitution was scrapped, and the Constitution (1987 Constitution) that replaced it now carries the Catholic Churchs pro-life, pro-choice position.  [37]  Herrin emphasized this fact when he stated that while there was a strong fertility reduction objective during the Marcos era, there was none during the Aquino administration (emphasis added).  [38]  Family planning, from being seen as an effective means to reduce fertility and population growth became a mere health intervention, one with possible fertility consequences. The administrations after that tried to come up with proposals to curb population growth and high fertility rates but they have always encountered stiff opposition from the Church and from pro-life organizations.  [39]  The Fidel Ramos administration tried to revive fertility reduction policies through the family planning program by incorporating it under the umbrella of Reproductive Health  [40]  under the Department of Health. Despite scrutiny by the Catholic Church, it was able to progress, until its main proponent, charismatic Health Secretary Juan Flavier, won a seat in the Philippine senate. Then President Joseph Estrada also called for an aggressive family planning program to reduce fertility in its PPMP Directional Plan 2001-2004  [41]  , but this program never saw fruition, as Estrada was ousted in another Catholic Church-backed People Power Revolution. Finally, we have the current administrations, policy statement (or non-statement) on family planning  [42]  and Herrin tells us that in essence it says that family planning is primarily a health intervention and as a means to help couples achieve their fertility preference, a statement that does not imply a goal of reducing fertility and population growth rates.  [43]  The current proposed bills from the Senate and the House of Representatives seem to show promise but these bills are currently being opposed by the Catholic Church and Church-backed pro-life and pro-choice groups.  [44]   Government if it has the will, can always implement population control or population management policies if it wanted to (even with Church opposition as evidenced with the Flavier program), but there is also this problem of the length of time leaders stay in office, and since the department heads are coterminous with the President that appointed them, family planning and population control policies tend to have short life spans as well there just doesnt seem to be any way to achieve a continuous program for population control in the Philippines. Currently, the countrys population growth rate  [45]  and fertility rate  [46]  are declining despite the lack of a solid government family planning or population control program.  [47]  This decline could primarily be a direct result of the factors outlined by Debraj Ray in his book:  [48]  urbanization  [49]  , the rise in share of womens share in the labor force  [50]  and information being more and more accessible to people even in the rural areas through media,  [51]  through formal education channels and through NGOs who are working to uplift the lives of people in the countryside. But policy makers in the country still insist on the adoption of a comprehensive population control and management program that would further reduce these rates to levels that are at least similar to those of the Philippines Asian neighbors; levels that they believe would be more conducive to the attainment of the countrys MDGs.  [52]   I argue that though legislation may indeed contribute a whole lot as far as institution of radical measures to meet the desired levels of fertility and population growth, the mechanism to institute such change even without legislation is already in existence and simply needs to be tapped. I believe that the key to this problem lies in making the necessary information  [53]  available to society in order to effect the necessary changes. Herrin and Pernia for example point us to problems that had to do with misconceptions about contraceptives that are available to the public. Such mis-information includes supposed side effects and other health-related issues that artificial contraceptives might have  [54]  . Sex education is also one aspect of family planning and population control that doesnt need to wait for passing of the current legislation on debate to be implemented and is one area where the Catholic Church is not opposed to.  [55]   The effective utilization of natural birth control methods only require information dissemination  [56]  in order to be practiced by the families that need them to abate unwanted fertility or to achieve their desired family size. A society that is more informed about current and future economic prospects; a society that is informed about the various choices and options they have as far as security in old age welfare, job opportunities and health care would intuitively make more rational decisions as far as fertility is concerned. But I also believe that people tend to be irrational as well, and a lot of that irrationality has something to do with culture, values and beliefs that are deeply ingrained in them again, to change that, information would be the key.  [57]   Medias Overlooked Role in Population Control I want to stress the need to take into consideration the role of information here, as I believe that this is an area that has not been given proper attention in all these debates regarding population control and family planning issues. It may be true that the Catholic Church have some moral sway as far as decisions in forming a family are concerned. The National government believes that to be able to effectively implement population control programs, it needs legislation that would effectively render Catholic Church opposition to contraception and population control moot and academic, but I believe that this not be the case. Through all these, the national government has failed to consider one institution that might be as powerful (or even more powerful) as the Catholic Church in shaping individual decisions that has to do with fertility and size of family mass media. This neglect could be because of the national governments limited perception of media and its possible roles in the implementation of population control programs. Yes, the media has been used before. The Marcos government has used print, radio and television to advance their population control campaign  [58]  , so did former Health Secretary Juan Flavier, all of whom claim to have had positive results.  [59]  But the thing is that these campaigns blatantly urged families to advocate not just the natural family planning methods but the artificial methods as well, which did not sit well with the Catholic Church. Advertising campaigns also require funding as they need to buy much needed airtime (in the

Perpetuation of Native American Stereotypes in Childrens Literature Es

Perpetuation of Native American Stereotypes in Children's Literature Caution should be used when selecting books including Native Americans, due to the lasting images that books and pictures provide to children. This paper will examine the portrayal of Native Americans in children's literature. I will discuss specific stereotypes that are present and should be avoided, as well as positive examples. I will also highlight evaluative criteria that will be useful in selecting appropriate materials for children and provide examples of good and bad books. Children will read many books as they grow up. They take from these books visual images and these images are their perceptions, which can last a lifetime. There are too many books featuring painted, whooping Indians wearing feathers and attacking forts, or maliciously scalping peaceful settlers. There are also too many books in which white benevolence is the only thing that saves the day for the incompetent childlike Indian. Teachers, librarians, parents, baby-sitters, relatives, and anyone else who buys a child a book must be aware of the perceptions each book will provide a child. In her book Through Indian Eyes: The Native Experience for Children, Doris Seale states, "It is no longer acceptable for children both Native and non-Native to be hurt racist ideologies which justify and perpetuate oppression." There are many books in children's libraries today that perpetuate the stereotypical Native American. By definition, a stereotype is a "fixed image, idea, trait, or convention, lacking originality or individuality, most often negative, which robs individuals and their cultures of human qualities and promotes no real understanding of social rea... ...ay as to be needlessly offensive, insensitive, or inappropriate? 10. Does the material contain much of value but require additional information to make it more relevant or useful? (Library Services Institute for Minnesota Indians, 1970, pp. iv-v) Works Cited Berkhoffer, Robert F. 'The White Man's Indian. Alfred A. Knopf Publishers, New York: 1978. Dowd, Frances Smardo. "Evaluating Children's Portraying Native American and Asian Cultures". Childhood Education; (68 Summer 92), pp. 219-224. Library Services Institutefor Minnesota Indians. Guidelines for Evaluating Multicultural Literature: 1970, pp. iv-v. Norton, Donna. 'Through the Eyes of a Child. Prentice Hall Inc., Englewood Cliffes, New Jersey: 1995. Seale, Doris. Through Indian Eyes: The Native Experience in Books for Children. New Society Publisher, Philadelphia, PA: 1992.

Kyoto protocol 1997

The United Nations framework convention on climate change, devised the international agreement termed as Kyoto Protocol, in order to work towards preserving the environment. The protocol was aimed at diminuating the intensity of six major greenhouse gases namely carbon dioxide, methane, nitrous oxide, sulfur hexafluoride, hydro fluorocarbons, and perfluorocarbons. What is this International Agreement? Global warming intimidates the very existence of all life forms on earth. The emanations of the aforementioned six gases contribute considerable to the thinning of the ozone layer, the consequences of which can be summed up in the rising of the sea levels, melting of snow caps, floods and droughts. By 1990 the ratio of these emissions had risen by a considerable amount, as substantiated in the report published by the IPCC (Intergovernmental Panel on Climate Change). The report called for urgent actions to curb the threat of climatic alteration. Thus, at the United Nations Conference of Environment and Development, the birth of the United Nations Framework Convention on Climate Change took place. The decisive objective of the meeting was: â€Å"Stabilizing greenhouse gas concentrations in the atmosphere at a level that would prevent dangerous anthropogenic interference with the climate system. † (UNFCCC, Article 2, 2008). Furthermore, the agreement also encouraged achieving the change in a limited time span, so as to avoid an economic standstill by allowing the eco-system to align with the change in the atmosphere. The concurrence focused primarily on the industrialized nations, termed under Annex 1 as the major producers of the greenhouse gas emanations and thus the prime participators of the protocol. It is mentioned in the protocol that the achievement of the reduction in emissions is to be performed principally through nationwide procedures. However, in order to counter the criticisms with regards to the economic melt down that might result through the adherence to this protocol, the agreement also mentions three souk based methods: (a)Emissions trading; (b)Clean development mechanism; (c)Joint implementation. The protocol also asserts that the countries establish a monitoring body responsible to formulating reports regarding the greenhouse gas emanations and the trade carried out. This is achieved through: (a) Registry system; (b) Compliance system; (c) Reporting system. Another objective of the protocol is to help countries adapt to the changing climatic conditions and its adverse effects. Therefore, an Adaption Fund was also formulated under this protocol to sponsor adaption schemes and programmes to the developing countries that are signatories to the protocol. The protocol encourages countries to align their policies to the targets of the Kyoto Protocol, in order to curb the looming threat. The IPCC has forecasted an overall augment in global temperature to 5. Degree Celsius (UNEP, 2001). Therefore, developing countries are required under this protocol to device measures for absorption of the greenhouse gases. The protocol has been approved by 183 parties, including Japan, China, Italy, Spain, Germany, France, the Netherlands and Russia, a country accounting for 17% of the greenhouse gas emanations (Kyoto Protocol: Status of Ratification, 2008) The fulfill ment of the agreement is considered crucial, for the changing climatic conditions are causing more harm than good for the eco-system. Why this Agreement is Important: Keeping in view the drastic change in the climatic condition and its consequences, it was vital for the global community to advance towards such a step intended at diminishing the greenhouse gas emanation. Inter governmental panel on climate change has forecasted an average increase of global temperature from 1. 4 degree Celsius to 5. 8 degree Celsius (UNEP, 2001). While this increase may appear trivial, yet it contributes greatly to the rising of sea levels, melting of snow caps and these drastic changes themselves affect the production of food and leads to droughts and famines as well as floods. Under such circumstances it was vital to put forth an agreement that was legally binding on the countries that were the greatest benefactors of the greenhouse gasses. This global warming is a result of 150 years of rigorous industrial development. Smoldering of fossil fuels has penetrated the ozone layer, which was acting as a filter for the living creatures from the damaging consequences of sunlight. The excessive access given to the ultra violent radiations is harming the eco-system, which is not just confined to the melting of the ice caps in Atlanta but also the extinction of animal and plant species, due to the destruction of their habitat. While the melting of ice caps is causing floods, the extinction of animals is resulting in direly affecting the food cycle; the results of which are not just felt by the wild life but also the human beings. The extinction can also lead to the extinction of human beings, if the situation is not controlled. Therefore, it was vital for the international community to join hands and take steps for the conservation of the atmosphere. In this regards, the Kyoto protocol serves as a plausible tool. Industrial growth will be useless if people can not benefit from it; if people can not live enough to take its benefits. Increase in pollution etc has direly affected the living conditions of people. While the developed nations are enjoying the benefits of a strong economy, the developing countries are undergoing the effects which are resulting in deteriorating the state of those countries. Third world countries already having been victimized by poverty, unemployment, civil disobedience also have to suffer the influence of the changing climatic conditions. Mostly third world countries have agro-based economies. The phenomenon of global warming has become an enemy to their crops, those crops that constitute their largest amount of export. As a result, third world countries have to import more than they can export leaving them under a heavy financial burden. Michael Grubb et al 1999) This shows that the affects of global warming, that took birth due to the extensive industrial growth of 150 years have aided greatly in crippling the already crippled economy of third world countries and in fact has produced more problems for them than they can handle. Even for the developed countries, the climatic changes have posed big problems. Thus, under such circumstances, it was pivotal for the United Nations to come up with a solution to curb these problems. The Kyoto protocol is binding on all its members and such a legally binding agreement that fathomed the harmful affects of global warming marks one of the very important agreements produced. Through this agreement, countries, by law, are supposed to work on towards reducing their greenhouse gas emanations, working for the global good. Important parties of the Agreement: Even though the protocol has a total of 183 parties to date, the most important ones include United Kingdom and European Union. Russia and U. S. A are the largest creators of greenhouse gas emissions. Out of the 2, Russia has ratified the treaty while the U. S. A has not. Back when the protocol had to be approved around 55% of the votes were required (Kyoto Protocol: Article 25), out of which a vote of either U. S. A or Russia was crucial. Russia thus ratified the agreement and helped put it in to effect. The United States had ratified the agreement, yet U. S. A declined, refusing to adhere to the Annex 1 and Annex 2 countries, by putting forth the argument that India and China are also potential greenhouse gas producers. Furthermore, it is stated that the agreement poses a threat to their economy. U. S. A has neither accepted nor rejected the agreement even though it is a signatory. However, on state level a program has been initiated entitled, â€Å"Regional greenhouse gas initiative† (Regional greenhouse gas initiative, 2006). The following states are participants Maine, New York, New Hampshire, Massachusetts, Vermont, Connecticut, New Jersey, Delaware, and Maryland, representing around 46 million people. Around 80 cities from 50 states are working towards ratifying the Kyoto Protocol (Mayor’s Climate protection centre, 2008). Attempts at convincing the government are also being carried out at student level, as students have initiated a movement as well termed as Kyoto Now. One of the major supporters of the protocol is the European Union. The EU produces around 22% of the worldwide greenhouse gas production and is now committed to reducing the greenhouse gas production (Energy policy of the European Union, 2002). Denmark, for example, is alone working towards decreasing 21% of its greenhouse gas emanations. In fact, the European commissions back in 2007 announced the formation of a European Union Energy Policy which incorporated a 20% cutback in greenhouse gas emissions. By 2020 The EU has also placed fine on countries failing to adhere to the reduction target. The European Union has been an ardent supporter of the Kyoto Protocol and is working towards negotiating with other hard-to-convince nations. (Michael Grubb et al 1999) The United Kingdom is also a strong supporter of the Kyoto Protocol. Its energy policy fully supports descend in carbon dioxide production. While the United Kingdom has reduced a considerable amount of greenhouse gas reduction yet it needs to work on towards cutting back on the increase in the net carbon dioxide emanations. A draft by the name of Climate Change Bill was in print, which advocated the reduction of 60%, with a beginner’s target of 26% to 32%, of the carbon dioxide levels (Department for environment, food and rural affairs, 2007). If this bill is approved, the United Kingdom will emerge as the first country to integrate such a strong target in to the energy policy, rather the law. Result of the Agreement: The Kyoto protocol has earned both positive and negative comments. While its advocates consider the agreement to be a historical step towards curbing the threat of global warming caused due to human activities. Critics argue that the protocol would just result in a 5% decrease in global greenhouse gas production and that this is not a considerable amount of reduction. As quoted by inter governmental panel on climate change, a decrease of 50-60% is required otherwise the world will face a global increase of 3 degree Celsius in its temperature. Thus, critics argue that the targets set by the UNFCCC are inadequate. (Michael Grubb et al 1999) Another argument put forth by the opposition of the agreement is that, not all countries are participating in this agreement. For example, U. S. A one of the worlds largest creator of greenhouse gas emanation, has not ratified the treaty. Furthermore, china is termed under Annex 2 of developing countries even though it is the second biggest producer of these emissions. India is also included in the same list while the production of the greenhouse gases exceeds even those of the industrialized nations. Therefore, critics argue that with such a limited participation from countries, the Kyoto protocol can not be counted up on to achieve the reduction in greenhouse gases to curb the threats of global warming. While the protocol might be considered a first step towards addressing this problem, it does not according to the opposition present a clear cut and effective framework that can be counted up on to curb the problem. Economic constraints have also been addressed by both the proposition and the opposition of the agreement. Critics argue that the protocol would do more harm than good. The argument put forth is that countries would have a negative impact on their economy for different companies would be required to come up with new, climate-friendly technologies and solutions and the cost of these technologies might force some companies to shut down. Another argument brought in to the limelight is that due to the protocol the tax payers and customers would have to pay a higher amount of tax in order to aid the government in working towards the reduction of greenhouse gases for example the assertion of strict rules. Furthermore, it is argued that the nationals of the developed countries might be forced to spend more and might be forced to practice a superior standard of living. However, it must be noticed that the protocol does provide cures for short-term economic problems. The instruments of Emissions trading, Joint implementation, and clean development advocate the cause of the protocol yet also allow countries not to experience a considerable amount of change in their economy abruptly. Countries can take up their time revolutionizing their existing sector while working for the benefit of the global community by reducing emissions alongside. Furthermore, those markets that work with collaboration and work towards producing environment friendly products and services will adjust quickly to the new economic environment and in the long run would be a lot more successful. However, besides all these arguments no one can refute the important step taken back in 1997 in Brazil with regards to the imminent threat of global warming. While the Kyoto protocol may not be right on path to assemble the targets of diminishing greenhouse gas emanation, it is still on track. The fulfillment of this protocol, specifically by the developed countries mentioned in Annex 1 would advocate other such steps to be taken under stricter conditions. Also, nations by proving themselves capable of having reduced their greenhouse gas emissions can work towards conferring with developing countries to lend a helping hand in curbing this global threat. By commencing the journey with achievable and small goals, the global community can work towards achieving larger targets. Even if the countries that have ratified the agreement staunchly follow the route to reducing the greenhouse gases, change can be achieved. Efforts at national level will act as a catalyst for change. Thus, it would be highly unfair to deny the significance of the Kyoto protocol, for it is a bold first step taken towards preserving the environment. What can serve as another plausible technique for reducing those harmful emissions is by switching over to renewable resources and minimizing the usage of fossil fuels. The smoldering of fossil fuels produces harmful pollutants in to the atmosphere. These by products can stay mortal in to the atmosphere and along with affecting the ozone also affect the respiratory organs of the human beings, resulting in causing fatal asthma attacks. From land mining to burning of coal in a coal mine to oil spills, the impact on the atmosphere have proved to be fatal in the past. Thus, in order to combat climate change the first step countries should take is the substitution of fossil fuels with renewable sources of energy. Also, by increasing the green belts in the world, we can work towards saving the environment. Deforestation has a highly negative impact on the environment as well as the climate. The effects of deforestation include soil erosion, temperature extremes, increase in deserts; all contributing greatly to the observable fact of global warming. Therefore it is crucial that deforestation be stopped. Of course ceasing deforestation is not the only solution. Reforestation should be encouraged. This is an act that can be carried out at individual level as well thus governments should try and engrave the importance of a substantial green belt in helping limit the phenomenon of global warming and working towards a safe environment. â€Å"We must no longer think of human progress as a matter of imposing ourselves on the natural environment. The world–the climate and all living things– is a closed system; what we do has consequences that eventually will come back to affect us. † (Woods Hole Research Center, 2008)

Is Montag Truly a Fearless Fir essays

Is Montag Truly a Fearless Fir essays Farenheit 451 is a futuristic novel that concentrates on the forbidden act of reading, for this may encourage thinking. Guy Montag, the main character, is a fireman. Today, we translate the word "fireman" as someone who extinguishes fire, but in the setting and time of this novel, "fireman" has a whole different meaning than what we are accustomed to. Instead of putting out fires, Montag has the job of burning any books that can be found. His character significantly changes throughout the novel, going from ruthless and As the novel begins, Guy Montag is a fireman who enjoys his work, which, unfortunately, is to find and burn books. He is extremely apathetic to the people whom the books belong, but does not realize the impact that his job may have on some people and the damage he is actually doing. Montag seems to love destruction, for no given or noticeable reason. He even takes on the appearance of a serpent in the line, "with this great python spitting its venomous kerosene upon the world..." (p3). Even though Montag seems to be tough, he is very kind to Clarisse, the girl who had recently become his neighbor. Clarisse tells Montag that she is seventeen and crazy, but after listening to her thoughts on nature, among other things, he comes to appreciate her insight. This appreciation shows the softening of Montag's As Clarisse begins to walk with Montag daily, he grows fond of her and starts to enjoy her company. He constantly remembers the question she asked him in the beginning of the novel, "Are you happy?" (p10). After several conversations with Clarisse, he realizes that he is not truly happy with his marriage, his job, or his life in general. He admits to the readers that he has married a selfish, lazy woman. Through this view into Montag's ...

Writing a wonderful comparative essay

Writing a wonderful comparative essay Comparative essay Customers all over the world need academic help from professional writers. is the company that has earned great respect among students in different countries of the world. If you need a comparative essay to submit to your college or university, you need to know how to contrast the concepts and ideas in your paper. Students use the arguments to bring out the comparison, although not everyone knows that it can be done in different ways. The first approach is comparing the items one over the other; mostly, it is done when the concepts are of the same category. The second way is to do the comparison between the items or concepts towards one or another without any biased attitude. It is important to know how to write a compare and contrast essay in a proper way. You should distinguish between a comparative and a contrasting essay to know how to deal with similar and different characteristics of the concept. Furthermore, it is essential to remember that the focus of the contrasting essay is the differences, not similarities. The best compare and contrast essay examples show the most appropriate format of the essay. It should comprise a well-written introduction, the main points in the body and the concluding paragraph. The body should contain the emphasis of the whole text. It is important to make the comparative essay simple and comprehensible; however, it is also essential to make it concise. The thesis statement in the introductory paragraph should be brief and very specific. The clear comparison should be evident from the very beginning; afterwards, it goes through the whole text and is restated in the last paragraph of the conclusion. A good advice for the students is to develop a list of similar and different features for the comparison. An outstanding compare and contrast essay example can demonstrate that a good essay is always based on a well-developed outline and a draft. It is important to analyze whether the differences or similarities outweigh. Moreover, a thesis should reveal the main idea of the comparison. A compare contrast essay needs a developed structure and a specific method of designing an effective argument. A point-by-point pattern of comparison is efficient as it allows getting common points for juxtaposing, while a subject-by-subject approach allows discussing all points of every item separately. It is more useful to apply the second method if there are several subjects to be compared or there no related points on the subject of contrasting and comparison. Important Aspects of Writing a Compare and Contrast Essay There is a wide range of compare and contrast essay topics; however, an important thing is to maintain balance between all the issues under discussion and avoid biased attitude. As for the conclusion, it should be emphatic enough to state the point persuasively and to help the readers remember all the issues clearly. The final paragraph is supposed to restate the main points presented in the body of the text. Note that less essential ideas should not be used; the preference should be given to the ideas with greater importance. Comparative essays should have more room for the key aspects. A comparative essay is successful if the writer can bring out all the comparative elements in such a creative manner that the readers are attracted with the ideas. Writing a comparative essay does not limit the students in choosing topics or approaches; however, the items to be compared should have the attributes and features which can be related. Work on your essay yourself or ask a professional writer to assist you. The result will be definitely amazing! Comparative Essay for Free