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Monday, September 30, 2019

Does Homework Increase Student Achievement? Essay

Introduction Homework is a very complex topic and a source of great discussion. Support for homework has ebbed and flowed over the last century. Some have argued that the burden of homework causes significant family stress–including parent-child conflict, reduced family leisure time, and overly tired children. (Kralovec & Buell, 2000). Others have argued that homework is a necessary part of the American educational experience. After the Russians launched Sputnik in 1957, Americans were worried about keeping up educationally with other nations and began to demand more homework for the children (Gill & Schlossman, 2000). Due to these changing views on homework, research is more important than ever to determine (if possible) the effects of homework on student achievement. Definitions Homework can be defined as any task assigned by schoolteachers intended for students to carry out during non-school hours (Cooper, 1989). The scope of the word homework can include many different types of things. Variations in  homework can be classified according to its (a) amount, (b) skill area, (c) purpose, (d) degree of choice for the student, (e) completion deadline, (f) degree of individualization, and (g) social context. Variations in the amount of homework can appear as differences in both the frequency and length of individual assignments. Assignments can range over all the skill areas taught in school. (p. 1, Cooper, Robinson, and Patall, 2006). Primary Purposes/Benefits of Homework Assignments Homework can be assigned to fulfill many purposes. Those purposes are either instructional or non-instructional. (Epstein, 1988; Epstein and Van Voohis, 2001). Practicing or reviewing material from class is the most common instructional purpose. Other purposes include the introduction of new material and the application of learned skills to new situations. Examples of non-instructional purposes are to fulfill district homework policies, open and grown parent-teacher lines of communication, as well as improved parent-child communication regarding school. (Cooper et al., 2006) Students, teachers and parents experience these benefits of the homework assignments. Additional Benefits of Homework While the primary reason for assigning homework is to aid and reinforce instruction, there is growing evidence that the practice of homework can have additional benefits including managing distraction, self-efficacy, and perceived responsibility for learning (Bembenutty, 2009). While these self-regulation tasks, such as time management, setting goals, effort and persistence in completing difficult tasks, and self-monitoring one’s performance, are important to academic success, they are also vitally important life skills, especially for successful professional writers, athletes, artists, and scientists. (Ramdass and Zimmerman, 2011). Other benefits include long-term academic benefits such as better study skills, as well as nonacademic benefits such as greater self -direction and more independent problem-solving. In addition, parents tend to have a great appreciation of and involvement in schooling (Protheroe, 2009). Relationship between Homework and Achievement There are varied findings in the research for the relationship between  homework and achievement. Some research finds a positive relationship between homework and achievement. Zhu and Leung (2012) studied this relationship by introducing quality of homework as a factor. They focused on three aspects: frequency and amount of homework; types of homework; and usage modes of homework. Overall, Zhu & Leung found that the three aspects of homework studied did have a positive influence on assessment results. Tanis and Sullivan-Bustein (1998) studied homework completion and its effect on weekly quiz performance. This research did show improved test performance as homework completion increased. This study was somewhat flawed, however, because the participants were not chosen randomly. The students were chosen due to their history of achievement (or lack thereof) and homework issues. Nonetheless, this research did positively affect the students studied. Omlin-Ruback (1998) conducted a study focusing on increasing homework completion of middle school students through the use of interventions. This study found that the students who were participating in the homework interventions on a daily basis had better grades than those who did not. Thus, students who were completing more homework had improved achievement. While these three studies did find a positive relationship, other research finds no relationship. Trautwein, Schnyder, Niggli, Neumann, and Ludkte (2009) reviewed a great deal of prior research on the relationship between homework and achievement and decided that a more complex research design was required to study this relationship. The results of their study depended on the variables under focus. The homework-achievement association was positive, negative or not statistically significant depending on which variables were being studied. Opponents point out that homework can also have negative effects on achievement and school in general. It can lead to boredom with schoolwork, since all activities remain interesting only for finite periods of time. Homework can deny children access to leisure activities that also teach important life skills. Parents can get too involved in homework. They can  pressure children and can confuse them by using instructional techniques that are different from those used by the teacher (p.1, Cooper, 2008). Factors other than Homework that Affect Achievement The relationship between homework and student achievement is complex. One significant factor other than homework affecting achievement includes home life. Some students do not have the tools or support at home to complete homework. (Protheroe, 2009). In addition, test anxiety and stress levels can negatively affect student achievement even if homework completion is complete and thorough. (Talib and Sansgiry, 2011). Thus, studying a single relationship between homework and student achievement cannot explain the effects, or lack thereof, of homework. Conclusions There are varied finding in the research concerning the relationship between homework and student achievement. While there is a great deal of research on the topic of the value of homework in student achievement, it turns out that this relationship is very complex. There are many factors involved, many of which are out of the control of the school or teacher. In addition, there are gaps in the research regarding the different types of homework and the quality of homework. This complex relationship needs to be further defined and refined. Further research needs to be done using new statistical techniques that can successfully handle the number of variables in this relationship. References Bembenutty, H. (2009). Feeling-of-knowing judgment and self-regulation of learning. Education, 129(4), 589-598. Retrieved from http://search.proquest.com/docview/61800994?accountid=12924 Bempechat, J., Li, J., Neier, S. M., Gillis, C. A., & Holloway, S. D. (2011). The homework experience: Perceptions of low-income youth. Journal of Advanced Academics, 22(2), 250-278. Retrieved from http://search.proquest.com/docview/864940664?accountid=12924 Cooper, H. (2008). A brief history of homework in the united states. research brief. ().National Council of Teachers of Mathematics. 1906 Association Drive, Reston, VA 20191-1502. Retrieved from http://search.proquest.com/docview/61858829?accountid=12924 Cooper, H., Robinson, J. C., & Patall, E. A. (2006). Does homework improve academic achievement A synthesis of research, 1987-2003. Review of Educational Research, 76(1), 1-62. Retrieved from http://search.proquest.com/docview/62008296?accountid=12924 Cooper, H. (1989). Synthesis of research on homework. Educational Leadership, 47(3), 85-91. Retrieved from http://search.proquest.com/docview/63060036?accountid=12924 Dettmers, S., Trautwein, U., Ludtke, O., Kunter, M., & Baumert, J. (2010). Homework works if homework quality is high: Using multilevel modeling to predict the development of achievement in mathematics. Journal of Educational Psychology, 102(2), 467-482. Retrieved from http://search.proquest.com/docview/742870744?accountid=12924 Epstein, J. L. (1983). Homework practices, achievements, and behaviors of elementary school students. (). Retrieved from http://search.proquest.com/docview/63342872?accountid=12924 Epstein , J. L. (2001). School, family, and community partnerships: Preparing educators and improving schools Westview Press, 5500 Central Avenue, Boulder, CO 80301 ($35). Retrieved from http://search.proquest.com/docview/62348785?accountid=12924 Gill, B., & Schlossman, S. (2000). The lost cause of homework reform. American Journal of Education, 109(1), 27-62. Retrieved from http://search.proquest.com/docview/62249711?accountid=12924 Hong, E., Wan, M., & Peng, Y. (2011). Discrepancies between students’ and teachers’ perceptions of homework. Journal of Advanced Academics, 22(2), 280-308. Retrieved from http://search.proquest.com/docview/864939429?accountid=12924 Kralovec, E., & Buell, J. (2000). The end of homework: How homework disrupts families, overburdens children, and limits learning Beacon Press, 25 Beacon Street, Boston, MA 02108-2892; Tel: 617-742-2110; Fax: 617-742-2290; Web site: http://www.beacon.org ($18). Retrieved from http://search.proquest.com/docview/62323216?a ccountid=12924 Protheroe, N. (2009). Good homework policy. Principal, 89(1), 42-45. Retrieved from http://search.proquest.com/docview/61819932?accountid=12924 Omlin-Ruback, H.A study of mathematics homework. , 98. Retrieved from http://search.proquest.com/docview/1011399791?accountid=12924. (1011399791; ED531060). Ramdass, D., & Zimmerman, B. J. (2011). Developing self-regulation skills: The important role of homework. Journal of Advanced Academics, 22(2), 194-218. Retrieved from http://search.proquest.com/docview/864939542?accountid=12924 Talib, N., & Sansgiry, S. S. (2011). Factors affecting academic performance of university students in Pakistan. Interdisciplinary Journal of Contemporary Research in Business, 3(3), 589-600. Retrieved from http://search.proquest.com/docview/926273717?accountid=12924 Tanis, B., & Sullivan-Bustein, K. (1998). Teacher-selected strategies for improving homework completion. Remedial and Special Education, 19(5), 263. Retrieved from http://search.proquest.com/docview/236286267?accountid=12924 Trautwein, U., & Ludtke, O. (2009). Predicting homework motivation and homework effort in six school subjects: The role of person and family characteristics, classroom factors, and school track. Learning and Instruction, 19(3), 243-258. Retrieved http://search.proquest.com/docview/61902599?accountid=12924 Trautwein, U., Schnyder, I., Niggli, A., Neumann, M., & Ludtke, O. (2009). Chameleon effects in homework research: The homework-achievement association depends on the measures used and the level of analysis chosen. Contemporary Educational Psychology, 34(1), 77-88. Retrieved from http://search.proquest.com/docview/61988315?accountid=12924 Zhu, Y., & Leung, F. K. S. (2012). Homework and mathematics achievement in Hong Kong: Evidence from the TIMSS 2003. International Journal of Science and Mathematics Education, 10(4), 907-925. Retrieved from http://search.proquest.com/docview/1037906879?accountid=12924

Sunday, September 29, 2019

Legos

Legos are fantastic toys to satisfy anyone from young to old, with these toys you can build Marvel sets to Harry Potter sets. Legos have been around since 1932 and were made out of wood and metal, it is now 2018 and the legos have since then had a major progression in how they look. Nowadays legos are small plastic pieces that come in sets but back in 1932 you would just get random lego pieces and you would have to purchase more to get the right pieces for that specific set. Ole Kirk Kristiansen is the founder of Lego, Ole Kirk was born in Omvrà ¥ Mark, Blà ¥hà ¸j-Filskov parish, Denmark, on April 7, 1891. When Ole got to the age of seven, he worked as a smallholder but later he moved to a farm near Filskov. On November 1903 Ole Kirk became an apprenticed as a carpenter and joiner to his brother, Kristian Bonde Kristiansen. On February 1, 1916, Ole at the age of twenty four bought Billund Maskinsnedkeri for DKK 10,000. The Billund is a community consisting of small farmers. Billund factory crafts doors, windows, kitchen cabinets, cupboards, and coffins. The USA and UK place restrictions on imports, and this brings the crisis directly to the Danish farming community in 1930. Butter and pigmeat prices fall sharply, and as these products represent a huge section of Danish exports, life becomes very difficult for Danish farmers. Many farmers are forced from their farms. The economic crisis also has serious consequences for Ole Kirk Kristiansen. Farmers and smallholders, his most important customers, can no longer afford to carry out carpentry and joinery work, and in 1931 he has no option but to let his last journeyman go. After years of being successful finally the economy hit and this made Ole switch to making toys for little kids, which became a worldwide success. 1932 is a difficult year for Ole Kirk Kristiansen. Reflecting the crisis in agriculture, his carpentry and joinery business is not doing well. He is forced to lay off his last journeyman employee, and in the midst of his economic troubles he loses his wife, and finds himself alone with four sons aged between 6 and 15 years. Ole's son Godtfred Kirk Kristiansen would become a junior vice president of the company in 1950, on his 30th birthday. In 1957 Godtfred became a Managing Director, but the following year Godtfred became the head of the company after his father died to a heart attack on March 11, 1958. By 1960, Godtfred had bought out his three brothers to become sole proprietor of the company. Godtfred got married to a woman named Edith Kirk Christiansen which he had three kids with named Gunhild Kirk Johansen, Kjeld Kirk Kristiansen and Hanne Kristiansen. On October 1969 Hanne and Kjeld were driving home from watching a movie and the car lost control and slid off the road killing Hanne and seriously injuring Kjeld. After this incident Godtfred went into a depression and considered selling the lego company. In 1979 Godtfred son Kjeld became president and CEO of the lego company. In 2004 Kjeld stepped down from his position of president and CEO to focus on being the owner of the lego group and vice-chairman of the board. While Kjeld was maintaining his role as vice-chairman of the board KIRKBI A/S, Lego Holding A/S and the Lego Foundation. Lego is privately held and is controlled by the Kristiansen family and their foundations. Kjeld and his wife, Camilla, live in Denmark and have three children and two grandchildren. His youngest daughter is the danish dressage rider Agnete Kirk Thinggaard. The production of lego is a complex algorithm, these robots make small toys for kids and adults to play with and get lost in time building and using them. Making legos all start with tiny plastic grains called granules which come in a bunch of different colors. From there trucks filled with granules drive up to one of the lego factories all around the world, where giant hoses suck up the granules and then dump them into three story high metal silos. There are 14 silos and each one can hold up to 33 tons of granules. From the silos, the plastic granules are fed down pipes to the molding machines. Inside the molding machines, the granules are superheated to a temperature of about 450 degrees Fahrenheit. This melted plastic goo is fed into molds, little metal containers shaped like hollow lego bricks. Think of them as very complicated versions of the ice cube trays you keep in your own freezer. The molding machine applies hundreds of tons of pressure to make sure the bricks are shaped with perfect accuracy. Then they are cooled and ejected, which only takes about 10 seconds. Because of the dangerous conditions and high precision required, the molding process is almost completely automated. Finished pieces roll down conveyor belts into boxes. When a box is full, the molding machine sends a radio signal to one of the robot trucks that patrol the hall. The robot trucks are guided by grooves in the factory floor. They pick up full boxes and place them onto another conveyor belt that takes them onto the next step of the manufacturing process. The next stop in the manufacturing process is the assembly halls where details are printed on and multi-part pieces are put together. Faces, control panels, numbers, words and other decorative details are stamped onto bricks by a giant printer. Some lego pieces like minifigure legs are made up of several pieces that fit together. These complex pieces are snapped together by machines that apply pressure with great precision. The final step is putting all the right pieces together to make complete lego sets. Sets can have hundreds of different pieces, so the packaging process has to be fast and accurate. Boxes called cassettes roll on conveyor belts underneath the bins that hold each type of piece. The bins open and close to release the right number of pieces into each cassette. Finally, packing operators fold the boxes and add the building instructions and additional pieces and look out for any machine-made mistakes.

Saturday, September 28, 2019

A Set of Laws Should Be Created to Impede Cyberbullying

A Set of Laws Should Be Created to Impede Cyberbullying Introduction Cyber bullying is a term use to refer to the incidence of the use words, pictures or other forms of communication on the Internet that are meant to harm or hurt another individual. The term mainly applies to such acts committed by children against other children (Hunter, 2012). Where the case involves adults, the term used will no longer be regarded as cyber bullying. It will instead be referred to as cyber harassment or cyber-stalking. Currently, there is no strict law in America barring the practice despite the fact that it has disastrous effects on the victims. Cyber-bullied children end up committing murder or suicide in extreme circumstances. Other effects of the crime that are a bit mild and less harmful include the fact that these children will end up being withdrawn and consequently might drop out of school. There are opposing views as to whether the authorities should institute stiffer penalties on the offenders of this crime. Schools are seen to be the most efficient institutions in taming this vise but the law does not allow them to punish student misconduct that is committed out of the campus premises. So the question is, should there be laws in place to prevail on cyber bullying? The current laws that are in place meant to tame cyber-bullying are insufficient. There are no particular laws made that empower the school administrations to act in response to cyber bullying committed outside school. Children have thus been left to the mercy of nature at the hands of rogue cyber bullies. The magnitude and extent of cyber bullying keeps growing with time and it is feared that in the next decade, significant damage will have been done on the children if appropriate laws are not put in place to tame the vice. Student freedom of speech vs. school intervention The law currently provides for and protects the freedom of speech and expression by students. It is entrenched in the main law of the land. This right however has to be used responsibly (Lipschultz, 2013). The question of how much is responsible is, however, an ambiguous one. It is not known how far freedom of expression should be allowed, especially with regard to child communications over the social media. In contrast, schools have their own set of rules that should be adhered to by students regarding their communication with each other. These rules vary from one school to another but share a common basis that communication ought to be respectful and full of regard for each other. That which cannot meet the minimum requirements for respect of the other students is thus deemed inappropriate and punishable. While in school, cases of bullying of whatever kind is not there. The kind of respect that is ideal between students is upheld and dominant. It facilitates a good learning environment for all the students and gives them a sense of pride regardless of the social status of their backgrounds (Malik, 2010). The problem, however, is that school authorities are not allowed to continue their control of the children once they go out of school. This has been witnessed by the several lawsuits that parents and child rights movements have filed against school authorities for attempted intervention on the children’s’ life out of school. It is notable that in each instance, the cases are hinged on claims for freedom of speech. What these lobby groups and parents done appreciate is the fact that children are safer if kept under regulation on what to do and what not to do over the Internet. They focus too much on the short-term welfare of the children regarding freedom of speech and ex pression. The avenues exploited for cyber bullies Technology has provided several untamed avenues that have become easy for cyber bullies to advance their evil agenda. These cover the areas of telephone conversations, and social media, which currently is the most abused form of communication leading in the cyber-bullying claims. Other forms include the use of anonymous Internet sites that the teens use to threaten and intimidate each other (Trolley, 2010). It is for a fact that there have been several cases where kids have had to commit murder or suicide after being subjected to extreme torment because of the above-mentioned crimes. The bad thing with cyberspace that makes it the worst avenue of bullying even more than the other forms of bullying is the fact that there is some sense of anonymity and little accountability on the part of the perpetrators that make them act that way. There is a sense of zero accountability since the comments; posts and photos posted on these sites do not first go through screening by any authority. Thi s relative freedom has encouraged the criminals to do as they wish with regard to posting the bad content on the web. The level of hazards in the next decade In the next decade, America is likely to face serious cases of cyber bullying in the future. With the rapid and fast pace of technological growth and new forms of communication coming up, it is only commonsense to understand that the frequency of abuse will grow beyond the present status (Kelsey, 2014). It is also notable that several features of the growing communication platforms will make it easy for cyber-bullying to happen in the future. These avenues touch on the areas of the ease of sending and receiving items online that has become the norm in the present state of technology. Communication is made easier by the fact that new inventions especially in the mobile telephony has come with better versions of technology that now allows people to send and receive images and videos easily. An example of the latest invention that allows people to don this is the WhatsApp technology, which enables people to share and post both photos and videos as well as send text communications. Since its invention and adoption, millions of cases where children have abused it and bullied their colleagues have been reported. It is also noted that the prevalence of such cases keeps rising with time. It is, therefore, common knowledge that in the next decade, things are going to get worse if proper laws are not put in place to tame the situation. Arguments for imposition of laws to tame cyber-bullying One reason why there should be strict laws regulating the use or abuse of the Internet communications platform is that the effects of the vise on the victims are too damning. They are not comparable to the infringement of the freedom of speech and expression that such laws will bring. For the sake of the safety of the children on the web, laws should be formulated to tame any errant behavior from anyone of them. It is a collective bargain for the government, parents, and school administrations to have a discussion and agree to limit the rights of the children on the net. The second reason why cyber-bullying should be tamed is that there are many cases of school dropouts or poor performance on the affected children. The level of intimidation and mental torture that the kids receive from the actions of the bullies is not healthy for the future society that will result from the generation (McQuade, Samuel Colt, 2012). A generation of bitter, resentful, and disobedient youths will eventually destroy the moral fabric of the society in the end. Psychologists attribute crime tendencies among the youth to the unbalanced emotions and resentful mindsets arising from cyber bullying. The third reason why legislators and other government policy makers need to draw their attention to illegally reducing the rights of children on the web is the fact that schools lack the capacity to administer discipline out of school. Government needs to empower the schools to monitor the students’ engagements online and solve any disciplinary issues that may arise therein. Schools are better placed since they have the students’ records and that students spend much of their time in the learning institutions than at home. Arguments against the imposition of regulatory laws Children need to grow up in a free society for them to realize their identity. They need an open space where they can communicate and share with their fellow children. It is also important that children be given the chance to interact with other children all over the world in order for them to develop a better appreciation of the world societies, cultures and tap the flow of ideas as a result. The psychology of a child is such that at tender age, a person is very responsive and receptive to any ideas they encounter through hearing, sight, or experience. This justifies the reason as to why children should be allowed to communicate on the online platform under unlimited conditions. Finally, the presence of a regulator over the children’s interaction on the online platform will make them be too self-conscious and a result fear to air out what could be eating them up in their hearts. The occurrence of the latter unfortunate situation will lead the children to express their problem s through other means such as; drug abuse, irresponsible sexual behavior among self-harming expressions, whose effects are worse off. Conclusion Internet communication can be good for children, only if it is practiced through proper means. Abuse of Internet communication is what has given rise to the occurrence of cyber-bullying. It has made the rogue children to grossly bully others and take advantage of their innocence. The government, In contrast, as well as the administrators of these online sites has not put enough measures to secure the safety of the children participants while on the web. This has contributed to the present sorry state of cyber-bullying. In view of this, there is a need for government and other stakeholders to act responsibly and secure the children’s communication online. They need to empower school administrations to prevail on errant students who abuse cyber communication. Parents also need to act responsibly and support the schools in disciplining errant students. However, a more long lasting and sustainable solution to the crisis will be to introduce cyber bullying into the school curriculum and have the children taught the dangers of it as well as how to stay safe from it. The benefits drawn from legal intervention in taming the cyber communication among children far outweigh the benefits that freedom of expression would have brought, thus justifying the action to impose laws.

Friday, September 27, 2019

Ww1 Essay Example | Topics and Well Written Essays - 750 words

Ww1 - Essay Example The consequence of WWI, besides millions of dead soldiers, was the imbalanced provisions of the Versailles Treaty which humiliated the German people and wrecked its economy setting the stage for WWII. All wars have complicated explanations and grave consequences maybe none more so than WWI. It has been often said if you want to know the source of a person or country’s interest, follow the money trail. Both private and public U.S. financial concerns were involved in the war long before troops were sent â€Å"over there.† Money from famous banker and entrepreneur J.P. Morgan and the U.S. Treasury flowed to many European nations to help finance their war efforts. Many have said the war would have been over three years earlier without the financial aid provided by U.S. sources. Prior to 1914, the year the war began, the U.S was in the midst of a recession but from 1914 to 1918, the economy was significantly boosted due to the weapons and other supplies purchased from the U.S. by several countries engaged in the war. Unemployment, at 7.9 percent in 1914 decreased to 1.4 percent by 1918. (Lozada, 2012) German Foreign Minister Arthur Zimmermann sent a coded telegram to the German ambassador to Mexico in early 1917 telling him to form an alliance with the Mexican government. Germany knew that U.S. involvement in the war was immanent and it surely would be beaten if hundreds of thousands of fresh American troops along with more weapons and equipment landed on European shores. To prevent this, Germany wanted to enlist Mexico to keep America busy fighting a war in its own country. â€Å"If Mexico waged war against the United States, thereby distracting Americans from the conflict in Europe, Germany would lend support and help Mexico reclaim Texas, New Mexico and Arizona.† (Gambino, 2012). Great Britain’s Naval Intelligence intercepted and broke the coded message then shared this important information with U.S. President Woodrow Wilson who, in

Thursday, September 26, 2019

Business Law Questions Coursework Example | Topics and Well Written Essays - 1750 words

Business Law Questions - Coursework Example The first advantage is that this type of business is easy to form. The business organization is simple with minimal legal formalities that includes the license and permits in special cases. The business is also easy to dissolve if Eva so wishes. The second advantage is that this type of business only needs small startup capital. Apart from this, the amount of money needed for management is small as there is usually no need for specialist in the various functional areas of the company. The third advantage Eva gains from this type of business organization is that it affords a great deal of flexibility in that decision making and changes are easy and fast. The fourth and probably the biggest advantage is that the owner receives all the profits from the business. The final advantage offered is that the company if moderately free from government control. The government regulates this type of business less than other types, thus Eva’s day-to-day operations are smooth as long as she follows the letter of her permit and license. While the business offers many advantages, it also has some challenges. First, these types of companies usually have limited resources. Due to this, banks and other credit facilities are usually reluctant to grant loans due to the high mortality rate of these companies as well few assets owned. The second disadvantage is that the owner assumes unlimited liability. This means that all the debts and loses fall on the head of the owner. The third disadvantage is that in the event the company fails, creditors have the right to force the owner to sell their own property as well as those belonging to the company to offset the debt. Finally, if the owner dies or is incapacitated, the business dies or is incapacitated. In order to raise capital, Eva faces some difficulties as investors unrelated to her will not be comfortable regarding the security and use of their investment. Capital investment for sole proprietorship is also difficult to secure and formalize without risking losing control of the company. The first course of action she may take is to seek financial aid from people related to her such a family and friends. She can also raise loans from financial and banking institutions. In this case, she can secure a loan from the bank for her working capital and seek help from specialized financial institutions in case of long term investment such as buying fixed assets. The third approach is discussing with her suppliers to receive goods on credit, i.e. acquire trade credit. Finally, she can lease her equipment to other firms in order to acquire medium term funds. Question 2 By looking at the second scenario, we find that Don has a basis to set aside the contract. This is because the contract between Don and Evan was entered under coercion. According to Bigwood (369), pure coercion occurs when one party plans to engage in a legal wrong to endorse his demands leaving another party to without any reasonable alternative but to comply. While Evans threat is not a legal wrong it is however exploitative, disagreeable and wrongful in the broader sense hence an improper proposal. Under contract law, Don can prove that he was under duress (duress to the person) thus enabling the contract to be rescinded since it will then be voidable (Stone 337). In order to prove that the contract was under coercion, Don has to prove that no other reasonable option remained but to sign the contract. This can be done by reviewing the relationship between him and his nephew as well as contracts they had entered before. Apart from voiding the contract, Ron can also choose to enforce the contract (Bigwood 370). Cases of

Obama and His Decisions on Deportations of Illegal Inmigrants Essay

Obama and His Decisions on Deportations of Illegal Inmigrants - Essay Example Both parties wrote this legislation in 2011. While the Democrats passed the Dream Act, the Republicans never approved of it. The republicans shunned the bill after it got 55 votes in the Senate (Bray, 2006). The bill did not change in any way only politics changed. Obama’s decision would have both a positive and negative effect to the undocumented immigrants in the US. It would make no sense expel the â€Å"dreamers† who might be talented and be of enormous benefit to the economic development of the Nation. This is because they were raised as citizens of the US and they understand themselves as a part of it. Expelling such young talent would be a loss and unjust because they would serve the military or contribute in the economy as businesspersons. The fact that they were born of undocumented parents is not their fault. It is better focusing the immigration enforcement in the rightful places. It is better prioritizing border security (Gerber, 2011). The Department of hom eland security should focus on lifting the shadow of deportation from these â€Å"dreamers†. Individuals who are not a threat to US security are free to apply for work authorization. The congress should act rightfully. This year there is time for the Dream Act to be passage, because this would give these kids time to plan their lives in more than 2-year increments. The passage of the comprehensive immigration reform that will address the 21st century security and economic needs is crucial. This reform will give the ranchers and farmers certainty about their works. This reform should give technology and science sectors confidence the young immigrants who come Earn Ph.D.s. They, therefore, will not be forced to migrate and start their businesses in other countries. These reforms should improve the US border security and maintain their heritage of immigrants and law. This is the same reform that Ted Kennedy, John Mc Cain championed (Lopez, 2005). I believe that president Obama d id the right thing because personally I have been with such groups of young people. These people are dedicated to hard work and talk about what is best for the US. I know that some of them have live under the fear of deportation. Some of them have taken great risks and to their futures to contribute to the status of America. There have been stories of Americans in churches and schools and societies across the country that have supported them and rallied behind them. The have all guide them for better futures and careers and from fear, because this nation is more than just deporting innocent children. This is the right thing to do because if given a chance to live in America, the children will be extraordinary contributions to the economy. I have a relative who is working in the military, doing his best to protect this country. There is, therefore, no reason to treat them as expendables. This move has come in an election year. It will boost votes from Hispanics in a critical state li ke Florida, Nevada and Colorado. However, Latinos have been tempered by the slow economic recovery and Obama’s inability to win support for overhaul of immigration laws and the aggression of the administrations deportation policy ((Lopez, 2005). Activists against this policy went on a hunger strike at his campaign office in Denver. Congressional Republicans are likely to be against this move and would perceive Obama’

Wednesday, September 25, 2019

Corporate Social Responsibility Essay Example | Topics and Well Written Essays - 2000 words - 2

Corporate Social Responsibility - Essay Example CSR is also known as Corporate Conscience or corporate citizenship. It basically refers to the responsibilities that companies have to the locals within the communities they operate. Companies incur short term costs by engaging in CSR activities with no guarantee of immediate financial benefits. Nevertheless, CSR promotes positive environmental and social changes in the society, which lays a good foundation for further business activities for the businesses. Another significant component of CSR policies is the self-regulation mechanism. CSR grants companies the freedom to regulate themselves in terms of monitoring their business activities to ensure they comply with the legal framework in place as well as adhering to accepted ethical standards and international norms for doing business. However, some CSR models allow firms to go beyond the regulatory frameworks by engaging in actions that promote social good in the community (Glac, 2014, p. 66). Essentially, the main objectives of CSR are embracing responsibility for corporate actions and encouraging organizations to create a positive impact on the environment and various stakeholders in the business activities such as consumers, investors, local communities, and employees. CSR is the commitment that companies have in creating policies that integrate their responsible business operations with responsible practices, as well as timely reporting on the progress made towards implementing the outlined CSR policies. Initially, CSR strategies only focused on philanthropy as the main means of relating with the community (Hiller, 2013, p. 299)). However, the expansion of the concept of CSRS over the years has led to broadening of the scope of corporate responsibility to include commitments to improving the quality of lives of the community as well as other key stakeholders in the company, and contributing towards a

Tuesday, September 24, 2019

Authenticity Research Paper Example | Topics and Well Written Essays - 750 words

Authenticity - Research Paper Example people think it is a creative work but rather it is linked to plagiarism, this problem is quite common among people. It exits, because people feel easier to handle plagiarized work. They do not make any attempt to research and find something new in their work; even history shows that Politian’s are also following the same methods and techniques to handle the state affairs, which were used in past decades. For instance, Axolotl Road kill, a book written be Hegemann, involutes plagiarized text. However, she gave a defense comment that originality does not exist, there is just authenticity. But many writers have criticized this comment and considered that originality in research and other writings are very important in order to be creative (Labossiere Micheal, 2010). In accordance with the present and historical perspective, it can be said that there is no originality. For instance artists modify the old ideas in new ways and can get great success. But this thing cannot be consid ered as a true or authentic originality. Purpose of an original research is to educate and provide something new to people. It helps to enhance their knowledge and skills. This doesn’t mean that originally does not exist, it is possible in various areas. One can easily identify a work which is copied and the work which provides something new. One of the main problem because of which people forgo the attempt of originality is to save their money and become public domain, which is the main issue in the society. While authenticity is related to speaking in a genuine voice, which should be done with sincerity and presumably, it means that work is presented in accordance to ones feeling and thinking. This means people usually built a same perception when they read others work. For example the book case of Hegemann discussed above, she said that were her thoughts and beliefs. This is not the right way to claim authenticity. This thing is most common in educational institutions; stu dents submit plagiarized work and defense that with a comment that we felt the same as this writer in the text thinks. This is a major problem, authenticity is mainly linked to ones feelings and thinking, each individuals nature is different from the other, thus it indicates that authenticity have a direct link with originality (Buranen Lise 1999, 302). 1.2 Intellectual Property and remedies for violation Intellectual property is violated due to growing use of internet, plagiarism and lack of originality. All information is transferred online which is subjecting to violate the intellectual property. A research concluded that present generation is with the view that intellectual property and media don’t have same significance. Violation of intellectual property is not only done through internet but is can also be done in monetary, injunctive and criminal act. Therefore, some of the remedies in order to control the violation of intellectual property are discussed below: Injunct ive relief A remedy which is commonly used for the violation of intellectual property is injunctive relief. In it court issues an order against a party to stop conducting its present actions or doesn’t allow the party to continue further. For instance, if Pitney decides to introduce radio in its product line and to do so in spite of originality, it considers buying a radio of Bozo Wave and starts marketing this product in the name of Pitney radio. In this case Bozo have a right to ask

Sunday, September 22, 2019

Fixed Tangible Dissertation Example | Topics and Well Written Essays - 2000 words

Fixed Tangible - Dissertation Example nce sheet of the company. The cost include cost incurred at the time of purchase of asset such as cash payment for the acquisition of assets, duty paid on the import of assets at the time of import, transportation cost incurred for bringing the asset to the desired location and place. Although, there might be cost incurred related to the acquisition of the assets but it might not be relevant and thus not capitalized. Examples of such cost are cost of opening a new production facility, cost of advertising and promotional activities and other indirect and administrative costs. The capitalization of the cost is stopped when the asset is the location or place for the intended use. Cost such as initial operating losses, initial cost incurred by the company when it is operating below the capacity and cost or relocation or reorganization of some or all of the holdings of the company, is also not capitalized. The expenditure incurred can also be capitalized in the cost of the asset subsequen t to the acquisition of the assets. These costs primarily include significant maintenance or overhauling expenditure. These costs are only recognized in those circumstances when the future economic benefits associated with that expenditure lasts for more than one year. Other than general maintenance expenditure, there are other costs which can also be capitalized in the cost of the asset. For example borrowing cost, incurred on acquiring to the acquisition of qualifying assets is also recognized in the cost of the assets acquired. This capitalization is accounted for in accordance with the IAS 23 ‘Borrowing Cost’. [2] At the initial recognition of any item of property, plant and equipment, if the payment for an item of property, plant and equipment is deferred, interest at market rate must also be recognized. In certain circumstances, the asset might be acquired in an exchange for another asset, which could be similar or dissimilar to the asset being disposed off. In th ese cases, the cost is measured at the fair value of the asset being acquired. But this measurement technique would not be applicable if the asset exchange transaction lacks commercial substance or the fair value of the assets involved in the transaction cannot be determined reliably. In case where the fair value of the asset acquired is not reliably measured, the cost of the asset, at which it is recognized in the balance sheet of the company, is the fair value of the assets given up. Subsequent to the initial measurement, the IAS 16 has allowed to record the asset at accounting models which are Cost Model Revaluation Model [1] In the cost model, the asset is carried at cost less accumulated depreciation and impairment losses, if any. Whereas, according to the revaluation model, the items are carried at revalued amount. The revalued amount of an item of property, plant and equipment is its fair value at its revaluation date. According to IAS 16, when an item of property, plant and equipment is revalued, the entire class of assets to which that item belongs, is also revalued. In case where a company conducts the revaluation of an item of property plant and equipment, and it results in an increase in the amount at which it was previously recorded in the balance sheet, the increase is credited to equity and is represented as ‘

Saturday, September 21, 2019

Men of Honor Essay Example for Free

Men of Honor Essay Cosby, B. and Robertson, S. (Producers) Tillman, G. (Director). (2001). Men of Honor [Motion Picture]. United States of American: Twentieth Century Fox Film Corporation The movie begins by introducing Master Chief Leslie W. (Billy) Sunday (Robert DeNiro), a US Navy Diver, who has recently gone AWOL. The movie then flashes back 25 years, where an African-American boy named Carl Braschear is watching his father work the plow on their farm. Carl wants to quit school so that he will be able to help work and then prevent the farm from ruin. Carl’s father is against his son being like him and stuck working on a farm. As time passes Carl (Cuba Gooding Jr. ) decides to join the Navy. On the day Carl is leaving for the Navy, Carl’s father gives his son a custom-built portable radio as a memento of home, and tells Carl to be the best, even if it means breaking the rules. Carl winds up working in the kitchens on the USS Hoist in the South Pacific. He and the other African American officer’s joke about the so-called bright future the Navy promised them. Afterwards, Carl and his friends go up on deck where the white officers are swimming (the black crew members are assigned a specific day when they can swim). Carl, tired and hot, decides to jump in the water. The white officers try and chase him down, but Carl out-swims all of them. The ships captain meets with Carl and, impressed with the boys speed, decides to transfer Carl to the search rescue swimmers, a group assigned to rescue anyone who falls overboard on ship. A few days later, the ship is rocked by an apparent crash. Carl assists the others on deck in raising a Navy Diver from the sea floor with the wounded pilot. The Diver is Master Chief Sunday. Carl, having seen Sundays actions as heroic, is inspired and vows to become a Navy Master Diver. Two years later, Carl is reporting for Diving School. Despite the harsh treatments, Carl performs admirably in his training, assembling machinery and adapting to the diving suit with much greater results than a large number of his classmates. Unfortunately, Carl is falling behind in the academic requirements-scoring only a 37 on his first exam. If he fails again, Carl will be kicked out of the program. One weekend, on leave, Carl comes to a library in the hopes of getting a tutor to help him. He meets a young woman named Jo who is studying medicine. Carl stays the entire night at the library reading and learning more about the Navy program. Next morning, Jo is so impressed by his progress that she agrees to help Carl. After diligent studying Carl passed his next exam allowing him to remain in the navy dive program. The time has come and Carl has passed his final exam with a 94, Chief Sunday has been instructed by the Senior Officer at the training to school to do whatever is necessary to prevent Carl from passing the final test. Most of the other recruits are able to complete the project in about 2 hours. Carl remains in the water for 9 hours after having to find all of his components in the excruciatingly cold water; Carl Brashear has passed his final and essentially graduated with honors from Diving School. After waiting several years as a stand by divers, Carl finally is assigned to a ship allowing him to dive. An accident on the ship’s deck causes the lines to snap. Carl shoves several other deck hands aside, but his own leg is caught by the snapped wire. Carl realizes his diving days are over but refuses to give up, he request his leg be amputated. He begins the difficult process of learning to move and act with a prosthetic. Master Chief Sunday pays Carl a visit while in the hospital and encourages him to not give up and they will train together. Two months later, after completing all the difficult tasks Naval Personnel placed before him, he was reinstated to full diving duty. Carl became the first African-American amputee to be on active Navy diving duty, and be promoted to Master Chief. Carl continued in his Naval career for another nine years before finally retiring. Personal Reflection Men or Honor is a movie which offers the viewer a great deal of emotion. Even though I previously watch the movie some years before, I felt this would be the perfect movie based on our studies. Carl, the main actor in the movie was determined to succeed in life. Because of his father’s confidence and determination, Carl wanted a better life. Society consistently provides roadblocks for everyone even those with some type of disability. In each segment of the movie, my feelings bounced between crying and laughing. Each time Carl was faced with an adversity, I found myself getting mad Critical Thought This week’s discussion dealt with Individuals and Disabilities. Over the years, people who have a â€Å"disability have been subjected to prejudice and more. And the first way to diminish someone is through language, by using words or labels to identify a person as less-than, as the others—not like us, and so forth. Once a person has been identified this way, it makes it easier to justify prejudice and discrimination. One of many concepts which caught my attention this week was the importance of putting a person first before the disability. This allows the disability to be in the background while the focus is on the person. Often times, people with disabilities are fighting society to let them know they are not their disabilities. People are not victims due to their disability; people are victims of attitudes and discrimination.

Friday, September 20, 2019

Advantages and Disadvantages of Fracking

Advantages and Disadvantages of Fracking Research Review Due to the nature of the question its structure appears to be formulaic; one side looking at the potential benefits and the other presenting counter arguments centring on environmental and social impacts. This structure led naturally to researching the potential benefits of fracking first. A good starting point was the official government report Shale gas and fracking[1], this gives a wide overview of the situation regarding fracking in the UK; however the area that is of particular interest for this project refers to the â€Å"Economic implications†. Regular comparisons are made with the United States; where fracking has been implemented on a large scale, dramatically changing their energy landscape for the better. These comparisons have led to the conclusion that â€Å"shale gas was unlikely to be a â€Å"game-changer† as in the US†, this is down to the comparable shortage of land on which to drill in the UK. Suggesting that UK fracking will yield considerably lower economic benefits than the US, despite this according to a May 2013 report referenced in the document a scenario has been put forward â€Å"Where UK shale gas production attracts  £3.7 billion per year and supports up to 74,000 jobs†, clearly showing the potential benefits of fracking. As expected from a government report counter arguments are provided very effectively, this is a vital part of a cost benefit analyse; the main purpose of the document. A large portion of the document is dedicated to â€Å"Environmental considerations†, relating well to the environmental and social impacts section of my dissertation, therefore this source covers arguments both for and against fracking in the UK and will prove very useful when writing my dissertation. Looking at the origin of the source it appears credible, published on the 22nd January 2014 suggests that up to date information has been used, it has also been written by a plethora of different writers, thus decreasing the chances of any bias influencing conclusions. Finally it is an official government document therefore likely to be highly reliable with informed decisions being made following the collation of large amounts of research data. Although the report made clear there is a distinct lack of information regarding fracking in UK, for example â€Å"the amount of shale gas that could be commercially extracted† is not known, possibly making any further assumptions such as how far could fracking bring down energy costs, unreliable as no exact calculations can be made. Shale gas and fracking raised the idea of Shale gas being used as â€Å"bridge† from coal to clearer renewable sources of energy. A similar idea is addressed in Michael Levi’s research paper Climate Consequences of Natural Gas as a Bridge Fuel[2]; this explores the use of natural gas as a bridge fuel. The main function of this bridge fuel is â€Å"smoothing a transition †¦ from fossil fuels to zero carbon energy by temporarily offsetting the decline in coal use†. Levi takes a research orientated approach using hypothetical scenarios to answer this question; he begins with 6 traditional stabilization scenarios before constructing â€Å"six new â€Å"bridge† scenarios† and finally â€Å"six delayed transmission scenarios†. This modelling demonstrates the effects of these different scenarios on CO2 concentration and temperature change; this is significant when assessing the potential benefits of fracking as if it can lower CO2 output and po tentially reduce dependency on coals leading to â€Å"zero carbon energy† it could suggest there is a strong case for it implementation. Again this source presents both sides of the argument, the converse of which is that methane emissions from the extraction of natural gas â€Å"will severely reduce or entirely negate the climate benefits of lower CO2 emissions†. Despite this potential downfall not necessarily fitting my counter argument of the environmental and social impacts, it could be used to evaluate the potential benefits of fracking. Dr Levi, a David Rubenstein senior fellow for energy and the environment, is highly regarded having published many scholarly articles for a number of academic papers such as the Oxford press. Therefore this source seems highly credible as the author has extensive experience in the field of energy and fracking. Despite this there is considerable ambiguity over the conclusions made, he is aware that he has only used a limited number of scenarios and that â€Å"examination of additional scenarios could further reinforce or challenge his result†. Upon appraisal it was evident that a clear fracking debate was emerging, this led me to a particular TED talk entitled The Fracking Debate[3] delivered by Terry Engelder, a leading authority on the Marcellus gas shale play. Engelder believes that the economy will only grow in proportion to its availability to energy and that fracking should be used to fuel this growth. Engelder arguments are not constructed in such a way that champions fracking but instead by deposing its alternatives, for example if America was to implement wide scale renewable energy programs such as solar and wind then it would experience numerous problems. Such as, extensive use of solar panels become susceptible to sudden voltage shocks from the emerging sun causing failure in transmissions systems. He also raises the fact that these are heavily subsidised; unlike fracking. Finally the counter argument over methane emissions from fracking offsetting the reduction in CO2 in Levi’s paper is disproved, Engel der suggests that Co2 emissions will have a far more sever effect on global temperature change as oppose to Methane emissions because of its short  ½ life. In terms of utility this source is highly subjective; Engelder’s has a strong pro fracking stance, which may result in bias thus limiting objectivity. Although having said this the arguments raised demonstrate the potential benefits of fracking are very logical therefore it will prove useful when writing my dissertation. During this TED talk Engelder refers to the book the end of country[4] by shamus McGraw, this provides a valuable case study with personal insight into the effects of fracking on a local scale. McGraw acts a detached narrator recalling the discovery of the Marcellus gas shale play worth an estimated $1 trillion. He demonstrates how some benefited from this discovery selling their land to oil companies, but at the same time explores the complex moral issues behind selling land that generations have relied on, for a quick profit; resulting in it becoming permanently scared. McGaw is an experienced freelance writer; therefore this book is likely to give an accurate account from a neutral perspective avoiding any subjectivity. However he may be prone to exaggeration for dramatic effect, which could influence the reader. On its own The end of country cannot be given considerable weighting as it only refers to one example and is therefore not representative of every Fracking scenario. Although it is a good piece of supplementary evidence to support the arguments raised in my dissertation. These local economic benefits raised The end of country could be seen as a positive. Yet Prof. Susan Christopherson of Cornell University argues that these are short-term and that the communities will suffer in the long run, these views are presented on her Green choices website[5]. She refers extensively to the â€Å"ripple affect† that occurs once natural gas extraction has begun in an area, these include â€Å"Direct effects on property values, the local tax base †¦ costs associated with increased use of infrastructure, especially roads and bridges†. This source will prove extremely useful when examining the social impacts of fracking as it allows a deeper level of analysis looking at the longer term impacts rather than more immediate ones. It could also provide a good link between my two arguments, as on the one hand you have the short term gain but this is countered by the long term impacts. The Green choices movement is a product of Cornell University; therefore we would expect the information provided to be very reliable, having been collated and assed by a number of academics who have devoted many hours of research into these conclusions. However we must consider the number of case studies used to come to these conclusions, if they used a limited number then results may not be representative of all areas. The environmental impacts of fracking are also explored in the Sustainalytics research paper Fracking under Pressure: The Environmental and Social Impacts and Risks of Shale Gas Development[6]. It has subdivided environmental impacts into â€Å"land† and â€Å"water† as well as a specific case study into ground water contamination. It also deals with social impacts such as â€Å"light and noise pollution† from continuously running rigs. However this paper had a disappointing lack of counter arguments, none the less it is still of great use as I am only using to strengthen the Environmental and social impacts side of my argument, thus it is not imperative that in contains counter arguments; the fact that it is a high reliable scholarly article is more important. Although it was published in 2011 so it may be subject to out of date information. The final source to add weight to the environmental and social impacts side of my argument is the ReFINE[7] project; this is the biggest research project of its kind in Europe, dedicated to researching â€Å"the issue of shale gas and oil exploitation using fracking methods and its potential risks†. It not only referred to the already established environmental and social costs of fracking, but also raised some new issues that would add to my argument against fracking e.g. the argument over orphaned wells and who should take responsibility for them. One of most important factors associated with ReFINE is the fact that it has be carried out in Europe rather than America, making it the most relevant source that I have found as I plan to centre my dissertation around fracking in the UK. A common weakness in many of my other sources is that they may not be applicable to the UK. The source is objective, simply presenting the facts rather than trying to influence opinions. After reading the ReFINE paper I decided to try and gain a deeper insight into the implications behind it and try to find out what those behind it personally thought of Fracking in the UK. To do this I emailed the project lead who forwarded me on Dr Liam Herringshaw who was also involved in formulating the project, he agreed to answer any questions I had for him. This is an extremely valuable primary source; however I am aware it is highly subjective as it is only one persons opinion. Therefore I plan to use his responses not to base whole arguments on but rather to support arguments that have already been established. I believe there is no definitive answer to my question; views tend to be a result of the perspective, rather than hardened evidence. I hope that by formulating my ideas in a logical way using my sources both as the basis for my reasoning as well as to supplement my arguments; I will be able to construct a well-balanced argument from which a conclusion made. [1] Edward White, Mike Fell, Louise Smith, Matthew Keep, Shale gas and fracking, (London 2014). [2] Michael Levi Climate Consequences of Natural Gas as a Bridge Fuel , (January 2013) [3] Terry Engelder, The Fracking Debate, video, TED, (June 2013) [4] Shamus McGraw, The end of country, (2012) [5] http://greenchoices.cornell.edu/development/shale/ [6] Sustainalytics, Fracking under Pressure: The Environmental and Social Impacts and Risks of Shale Gas Development, (August 2011) [7] ReFINE project, (2013)

Thursday, September 19, 2019

An Analysis of John Updikes A&P :: John Updike A&P

Interpretation of A&P  Ã‚   This Story takes place in 1961, in a small New England town's A&P grocery store.   Sammy, the narrator, is introduced as a grocery checker and an observer of the store's patrons.   He finds himself fascinated by a particular group of girls.   Just in from the beach and still in their bathing suits, they are a stark contrast, to the otherwise plain store interior.   As they go about their errands, Sammy observes the reactions, of the other customers, to this trio of young women.   He uses the word "Sheep" to describe the store regulars, as they seem to follow one and other, in their actions and reactions.   The girls, however, appear to be unique in all aspects of their beings: walking, down the isles, against the grain: going barefoot and in swim suits, amongst the properly attired clientele. They are different and this is what catches and holds Sammy's attention.   He sees them in such detail, that he can even see the queen of the bunch.   Sammy observes their moveme nts and gestures, up until the time of their checkout.   At which point, they are confronted by the store manager and chastised for their unacceptable appearance.   He believes their attire to be indecent.   Sammy, feeling that the managerial display was unnecessary and unduly embarrassing for the girls, decides to quit his position as checker.   Thought he knows that his decision may be hasty, he knows that he has to follow through and he can never go back.   He leaves, with a clean conscious, but the burden of not knowing what the future has in store.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This story represents a coming-of-age for Sammy.   Though it takes place over the period of a few minutes, it represents a much larger process of maturation.   From the time the girls enter the grocery store, to the moment they leave, you can see changes in Sammy.   At first, he sees only the physicality of the girls:   how they look and what they are wearing, seem to be his only observations.   As the story progresses, he notices the interactions between the girls, and he even determines the hierarchy of the small dynamic.   He observes their actions and how they affect the other patrons of the business.   Rather, how the other people view the girl's actions.   His thought process is maturing and he starts to see things as an adult might see them.

Wednesday, September 18, 2019

The Awakening: Casting Shadows :: essays research papers

The Awakening: Casting Shadows Happiness; is it essential or is it a mere unimportant simplistic virtue in life's plans? Does everyone have the right to happiness? It is stated in the Constitution that we as Americans have the right to life, liberty, and the PURSUIT OF HAPPINESS. In the novel The Awakening by Kate Chopin the main Character Edna has the â€Å"perfect life†. The sweet loving husband, the cute children, enormous amounts of money and an extremely large house. Yet with all of this Edna is partially happy, but is not fulfilled. Since having a rushed marriage to spite her parents Edna never took time to examine her life to see what she wanted out of it. Edna late in the marriage wanted the freedom to explore her mind, find herself and find what this person liked. In the following I will defend the actions Edna took to find her happiness as irrational as they may seem. This story took place in the late 1800's when women's liberation was never heard of. In this era women were supposed to find happiness in serving their husbands and taking care of the children. There were no other options within the restrictive boundaries of marriage, and divorce was never an alternative. Women's lives were austere and self enrichment or self gratification were often times cast aside relative to the more mundane tasks of daily life. Most women accepted this but Edna did not. She figured that life was more than constantly doing for someone else. She wanted time for herself in order to figure out who she was. Some may see this as selfish but everyone is entitled to â€Å"me† time and space. Although I admit she did not go about it in the best way at times; Edna still was in going in the right direction. Edna's marriage to Leonce Pontellier was to spite her father the Colonel because Leonce was of a different religious faith. Also, Leonce was unceasingly devoted to Edna which was something that had never occurred in any other relationship. Edna, who had not experienced many male relationships before this was naive when it came to men. This naivetà © affected her in such a way that she neither knew love and it's limitations nor the experience it took to make it through a relationship. This showed Edna's immaturity which was a big issue in this story. This shown as the woman inside who had been asleep all those years. Her relationship with Leonce was what she sought to find happiness in. After six years of marriage to Leonce, Edna felt an ever-growing void in her The Awakening: Casting Shadows :: essays research papers The Awakening: Casting Shadows Happiness; is it essential or is it a mere unimportant simplistic virtue in life's plans? Does everyone have the right to happiness? It is stated in the Constitution that we as Americans have the right to life, liberty, and the PURSUIT OF HAPPINESS. In the novel The Awakening by Kate Chopin the main Character Edna has the â€Å"perfect life†. The sweet loving husband, the cute children, enormous amounts of money and an extremely large house. Yet with all of this Edna is partially happy, but is not fulfilled. Since having a rushed marriage to spite her parents Edna never took time to examine her life to see what she wanted out of it. Edna late in the marriage wanted the freedom to explore her mind, find herself and find what this person liked. In the following I will defend the actions Edna took to find her happiness as irrational as they may seem. This story took place in the late 1800's when women's liberation was never heard of. In this era women were supposed to find happiness in serving their husbands and taking care of the children. There were no other options within the restrictive boundaries of marriage, and divorce was never an alternative. Women's lives were austere and self enrichment or self gratification were often times cast aside relative to the more mundane tasks of daily life. Most women accepted this but Edna did not. She figured that life was more than constantly doing for someone else. She wanted time for herself in order to figure out who she was. Some may see this as selfish but everyone is entitled to â€Å"me† time and space. Although I admit she did not go about it in the best way at times; Edna still was in going in the right direction. Edna's marriage to Leonce Pontellier was to spite her father the Colonel because Leonce was of a different religious faith. Also, Leonce was unceasingly devoted to Edna which was something that had never occurred in any other relationship. Edna, who had not experienced many male relationships before this was naive when it came to men. This naivetà © affected her in such a way that she neither knew love and it's limitations nor the experience it took to make it through a relationship. This showed Edna's immaturity which was a big issue in this story. This shown as the woman inside who had been asleep all those years. Her relationship with Leonce was what she sought to find happiness in. After six years of marriage to Leonce, Edna felt an ever-growing void in her

Tokyo Story by Yasujiro Ozu :: Japan Japanese Film Cinema Movies

Tokyo Story was directed by Yasujiro Ozu and released in Japan in 1953. It is about an old married couple that travels to Tokyo to visit their children. They are greeted warmly, but are treated as if they are just an annoying sidetrack from the childrens’ busy lives. The mother becomes ill and dies soon after they return home, leaving the family to reflect on her visit. Some striking scenes include the grandmother dreaming of her future during a walk with her grandson, the old couple’s visit to a spa, and three old men discussing the failure of the future generations. The subject matter of the story consists of a social commentary on Japanese middle-class family life and more acutely, an examination of human mortality, alienation, and modernity. The main contention of Ozu’s unique style of directing is the importance of mutually supportive formal and stylistic systems, a contention that is absent from the classical Hollywood films of this period. Whereas in most of the movies of this time the stylistic aspects would be subordinate to the narrative, the systemics of Ozu coexist independently of one another. This inimitable quality of Tokyo Story can be reflected on through the examination of continuity, transition, and the discretion of the non-diegetic filmic properties. The consideration of these elements suggests that a stylistically driven film can succeed regardless of the degree of narrative motivation. The freedom of the stylistic system to not be dependent on the narrative creates the distinctive spatial and temporal aspects of Tokyo Story. The intentional discontinuity of the diegetic world is accomplished mainly by the use of non-traditional editing. Ozu’s disregard of the necessity of respecting the conventions of the graphic match and the 180- degree line contribute to the originality of the film. For example, one of the opening sequences in the movie is a conversation between the married couple that deliberately cuts back and forth over the 180-degree line in each successive shot. The effect of this technique is that each character achieves perpendicularity with the camera, which creates the illusion that the characters are speaking directly to the audience. This contributes to the viewer’s involvement in the world created in front of the camera. Another example is the introductory dialogue between the old couple and their daughter’s family. An entirely different style was employed for this scene in which every character is in the frame at once. Ozu conveys through this scene his ability to layout a complex shot construction and perform scene manipulation. Despite the seeming disregard for the typical continuity, driven by eye-line matches and montage, this film achieves a stylistic originality and independence that complements the narrative rather

Tuesday, September 17, 2019

The summer holiday

After each term in school pupils have holidays. It Is cool to have holidays. You can do whatever you like and you don't have to get up early. Most of all I like summer holidays because they are the longest ones. Last summer was very interesting for me. I don't go to the seaside or somewhere abroad but I spent a good time with my family and my friends. In June I with my friends watched Euro 201 2 and we didn't miss any match. It was a great event for Ukraine. And I think at that moment everybody believed In the victory.In July I went to my grandmother who lives In the village. I had a very good time there, because I had an active rest. I got up early In the morning and worked In the vegetable garden. I helped my granny to water the vegetables and to take care of the plants. The days In the country passed very quickly. I had a lot of things to do every day. Sometimes I went to the forest. It Is not far from the village. There I picked up berries and mushrooms. In the evening I watched TV and read books.August was not very special but it stuck in my memory because of the trip to the mountains with my father. It was very interesting and exciting. We made our trip on the Independence day. We started early in the morning, took some food and equipments. And in the afternoon we were on the tip of Hoverer. We made friends with a lot of people and made many photos. It was wonderful day. We had a very good time. Now my holidays are over and I am looking forward to the next ones. I suppose they will be much better.

Monday, September 16, 2019

Justification By Faith

The subject of â€Å"Justification by Faith† is an argument, proposed by the Apostle Paul in Romans 1:17 where he starts by introducing God’s revelation to humankind concerning unrighteousness: That this was a God-given revelation in the beginning and throughout man’s history (faith to faith) within the â€Å"Gentile’s law of nature and the Jews law of Moses. However, Paul further exclaims, â€Å"that neither of them could be justified by their obedience to the respective laws under which they were, but that they both stood in need of the righteousness of God.† [1] As Paul is strictly a preacher of the Gospel of salvation through Christ Jesus, there is no doubt he had to find another style of presenting the Good News to factions in opposition to one another.His method of preaching in Romans catches the undivided attention of both the Jew and the Gentile Christian. Justification in the sight of God comes by faith in Christ Jesus alone, by which we c an also avoid the wrath of God that is consequential to the ungodliness and unrighteousness of men. Certain cults, like the Jehovah’s Witnesses seek gratification by including their works to implement salvation and only adhere to particular scripture verses to defend their position.They twist the interpretation of James 2:18, 20, and 26 by ignoring Ephesians 2:8-9, which is contrary to the analogy of faith and does not agree with the biblical map. Works are only what we offer out of thanks for the sacrifice Christ made for us but they search for every excuse and alternative possible and refuse abandon their false doctrine, which is a matter of their own â€Å"free choice†. In actuality, there is no â€Å"free choice† because not accepting Christ Jesus as our personal savior accounts as a sin, in the eyes of God. (John 5:26-29)â€Å"Justification† and â€Å"Faith† DefinedSince we are speaking of â€Å"Justification by Faith†, this is where it is appropriate to throw in the explanation of the two words, â€Å"justification† and â€Å"faith†.Let Us Define â€Å"Justification†According to Verlyn D. Verbrugge’s New International Dictionary of New Testament Theology†, the Greek word â€Å"justification† (dikaiÃ… sis), defines a vindication or an acquittal (p. 147), a dismissal of criminal charges. We can best explain â€Å"justification† by encountering someone having a traffic citation for speeding and that either he gets the infraction dismissed or he pays the fine. The driver may appear in court to dispute the citation but if found guilty the punishment for these charges remain impending. He is no longer guilty if the charges are dropped and they will be forgotten. If the fine remains and is not paid, penalty charges will be added and compounded until the driver pays the full amount incurred, is arrested, or is jailed and serves time as payment; or serves time and still pay s for the infraction.At this point, his license to drive can be suspended or revoked. The driver is no longer considered criminal once the fine is paid but this is where sin and the traffic citation divide. We cannot pay for our sin, our infractions against heaven. Our depravity is a spiritual matter that cannot be handled by physical means. Only a divine spiritual source can take care of both our spiritual, physical needs simultaneously, and that comes through blood sacrifice only. Christ Jesus, â€Å" In whom we have redemption through his blood, the forgiveness of sins, according to the riches of his grace;† (Eph. 1:7)Definition of â€Å"Faith†Now â€Å"faith† (πΠ¯ÃÆ'tÃŽ ¹Ãâ€š), as defined by Verbrugge, offers another method of having that traffic ticket expunged. It â€Å"denotes the trust that someone may place in other people or in the gods, credibility, and credit in business, guarantees, or something entrusted† (p. 462). Again, in this cas e it is Christ Jesus, because he paid every debt of man’s criminal activity. So here, we put our trust (â€Å"faith†) in Jesus to pay the penalty for our crime much like a father might pull out his credit card to pay for his child’s driving infringement; least the child ends up in jail for reoccurring and additional fees applied to that summons.What, or Who, is God’s RighteousnessIn Romans 1:17 we encounter the phrase â€Å"the righteousness of God†. This phrase does not necessarily refer to God’s uprightness, holiness, or purity, or His faithfulness in keeping His promises, nor the justice He will serve at the judgment but the means by which He provides salvation for humankind. Therefore, â€Å"the righteousness of God† refers to Christ Jesus for he obediently fulfilled all the prophecies of the Old Testament, which began in Genesis 3:15, and faithfully accomplished the Father’s promises.â€Å"And I will put enmity between yo u and the woman, and between your offspring and hers; he will crush your head, and you will strike his heel.† NIV Our faith in Christ Jesus, as our personal savior, justifies us in the sight of the Father because we testify to the pure, holy, and righteous blood that he shed to save us from sin, hell, the grave and eternal death. Here â€Å"the righteousness of God† and â€Å"the revelation of the wrath of God† compare to having a significant relationship.The Apostle Paul is actually teaching us that without receiving Christ and becoming a â€Å"son of God† (John 1:12) we remain criminals to the heavenly government of God and â€Å"the wrath of God†, which is eternal separation from the Father becomes the reward (in this case, punishment) for our unrighteousness. We cannot save ourselves and anything we claim good enough to make us free from sin and afford us â€Å"safe passage† into heaven is far and wide from what God sees as righteous (Isa iah 64:6). Besides, if man could provide his own salvation, there would not have been a need for Jesus to give his life at Calvary and his doing so would have been in vain. (Acts 4:12)Paul’s Theological TeachingsIn Romans 6:23, Paul teaches, â€Å"the wages of sin is death; but the gift of God is eternal life through Jesus Christ our Lord† which means our salvation is a perfect salvation and could only be provided by God in the flesh (Emmanuel – God with us). We are saved from the stain of Adam’s disobedience in the garden, the murderous character of our tainted blood, the captivity of the enemy of God (Satan) and from eternal death, which is a result of all that  encompasses our sinful nature.All of this describes â€Å"the righteousness of God† but Paul goes one-step further when he turns to â€Å"the revelation of the wrath of God† in 1:18-32. In verse 19 Paul explains how the knowledge of right and wrong is revealed to man when he stat es, â€Å"Because that which may be known of God is manifest in them; for God hath shewed it unto them.† The knowledge of right and wrong, good and evil, righteousness and wickedness is made manifest within the heart of man even though â€Å"the imagination of man's heart is evil from his youth† (Genesis 8:21). The Spirit of God in man (that is the remnant spirit of God in man) plants this innate knowledge, of good and evil, and no matter how we cut it, this is proof that God created man, for this is His trademark, benchmark or ISBN.By the knowledge of good and evil in man, the homosexual knows his or her lifestyle is an â€Å"abomination† (Leviticus 18:22; 20:13; Deuteronomy 22:5; 1 Corinthians 6:9) to God as well as the reason why the thief escapes being caught. (Exodus 20:15; Leviticus 19:11; Jeremiah 2:26) From this point, we can understand how both â€Å"the righteousness of God† and â€Å"the revelation of the wrath of God† are related to one another. Jesus Christ is God’s righteousness and provides the only payment to expunge our criminality against heaven. God has created in man (revealed in man) the inborn knowledge of the difference between sin and righteousness.Paul Refutes Jewish IdeologyPaul was a Pharisee within Judaism and understood all the ins-and-outs of their doctrine, which became a plus for Christians of his day and has become a major advantage for us today because it leads to the defense of Christianity against Judaism, as well as, other belief systems. In Judaism, â€Å"justification by faith† was national pride and was a form of idolatry because they idolized the fact they were Jews. They further believed that the sect with the most righteous form of living (by keeping the law), of all the Jewish communities (Scribes, Pharisees, Essenes, etc.), would enter into heaven. In this, they believed the gentile would not qualify for salvation, seeing the Jews were the only chosen nation of God an d possessed the Laws of God. They, the Jews, did not extend the blessing to other nations and held them as cursed of God, the products of eternal damnation. [2]However,  Paul refutes this ideology in Romans 10:1-13, bringing into reason â€Å"Since they did not know the righteousness of God and sought to establish their own, they did not submit to God's righteousness. Christ is the culmination of the law so that there may be righteousness for everyone who believes.† (Romans 10:3-4) Paul repeats this same doctrine to the Galatians, using different words: â€Å"Is the law then against the promises of God? God forbid: for if there had been a law given which could have given life, verily righteousness should have been by the law.† (Gal. 3:21) Reading deeper into these two statements, Paul is expressing that the attitude, of the Jews, was nothing more than legalistic prejudiced against other nationalities and cultures but Paul corrects this in the second sentence of Roman s 10:3-4, where he refers to the â€Å"culmination†.This â€Å"culmination† breaks down the barriers of selectivity and makes â€Å"faith† inclusive â€Å"for everyone who believes.† The use of the word â€Å"culmination† concludes that Christ has fulfilled every requirement needed to save humankind, which then makes everyone (Jew and Gentile, alike) with faith in Christ Jesus, an inclusive entity. â€Å"Justification by Faith† in Christ Jesus is â€Å"the only way, the only truth, and the only life. And No man comes to the Father but by him† (John 14:6) is what the Apostle Paul’s argument is all about. Paul leaves no doubt in the minds of Christians or the ungodly, unchurched peoples how salvation is attained. That it only comes through being â€Å"justified† through our â€Å"faith† in what Christ has done on the Cross of Calvary for all humankind.That he will return, looking to find a church without â€Å"spot or wrinkle† (Ephesians 5:27). â€Å"But without faith it is impossible to please him: for he that cometh to God must believe that he is, and that he is a rewarder of them that diligently seek him.† (Hebrews 11:6) We are â€Å"rewarded† the â€Å"justification† needed to become right in the sight of God. It is this writer’s opinion that Christ has already cleansed us of the â€Å"spot†, the sin we inherited from Adam’s disobedience when we accepted him as our personal savior but our â€Å"wrinkles†, our personal sins, still need ironing out. The final change will be â€Å"ironed out† on the day of rewards, the rapture because (as for now) we can only strive for the perfection but Christ will do the ultimate perfecting.God’s Wrath in Paul’s Concept of SalvationAccording to the â€Å"Evangelical Dictionary of Theology† by Baker House, there are six words to describe the emotions associated with God†™s wrath. â€Å"These terms, all of which express varied shades or degrees of wrath, anger, displeasure, or vexation, are the following: anph (to be angry); zaaph and derivatives (to be wroth, displeased, sad); hemah (indignation, anger, wrath); kaas (to be angry, wrathful, indignant, vexed, grieved); ebrah (rage, wrath); qasaph (to be displeased, angry, wroth); saneh (to hate). In the New Testament, there are more than twenty references to the anger, wrath, or vengeance (orge) of God and a few references to indignation and displeasure (achthos).† [3]Although there may appear to be varying degrees of God’s wrath, I must go along with Paul’s theology that â€Å"If you’ve committed one sin, you’ve committed them all.† Let us return to Romans 6:23, â€Å"For the wages of sin is death†¦Ã¢â‚¬  All sin leads to death and eternal condemnation. There is no leeway for what the secular world may deem, i.e., â€Å"a little white lie†; a lie is a lie and holds no degree of sensitivity in God’s righteousness. Nevertheless, salvation is explained by Paul in Romans 5:18, â€Å"Therefore as by the offence of one judgment came upon all men to condemnation; even so by the righteousness of one the free gift came upon all men unto justification of life.† That gift is Christ Jesus as the apostle previously proclaimed, â€Å"For by grace are ye saved through faith; and that not of yourselves: it is the gift of God: Not of works, lest any man should boast.† (Ephesians 2:8, 9)A Door with Two SidesDr. Elmer Towns, in his book â€Å"Core Christianity†, compares â€Å"conversion to a door with two sides.† â€Å"Human activity is on one side of the door, while God’s activity is on the other side.† When we convert to Christianity, we are pushing on the door to heaven and God, on the other side, regenerates us into new life. We are then born again and the world, God, sin, and ourselve s appear to us in a different and opposing light of understanding. [4] If we are â€Å"pushing on heaven’s door† then we have accepted Jesus because he states, â€Å"I am the door: by me if any man enter in, he shall be saved, and shall go in and out, and find pasture.† In the case of the  Apostle Paul, however, I interpret it as God opened the door and dragged him inside. His encounter with Jesus Christ made a life changing impact that not only altered Paul’s way of thinking and his mission but also rearranged the course of human and church history.He, Paul, admittedly states this in Romans 1:1, â€Å"Paul, a servant of Jesus Christ, called to be an apostle, separated unto the gospel of God†. He was definitely â€Å"called and separated†, made a â€Å"prisoner† (Ephesians 3:1; 4:1) of Christ Jesus in a fashion that no other apostle had experienced. The reason I have used the verb â€Å"had† is because there were only thirtee n apostles; the thirteenth being Paul, replacing the rebellious Judas. By biblical standards, an apostle is a person who was a Jew, had seen Jesus face-to-face, planted churches, and had authority over the church, in various regions. There are people today, using the title â€Å"apostle† unjustifiably because they do not fit all the requirements but may have an â€Å"apostolic anointing†. Therefore, if they are given a title, perhaps it should be â€Å"anointed one† and not â€Å"apostle†.Paul on FaithPaul has written many epistles, containing verses, about â€Å"faith†. â€Å"Now faith is the substance of things hoped for†¦Ã¢â‚¬  (Heb. 11:1); â€Å"But without faith it is impossible to please him:† (Heb. 11:6). These are just a few examples, outside of the letter to the Romans, in which Paul speaks on â€Å"justification†. â€Å"Is the law then against the promises of God? God forbid: for if there had been a law given which c ould have given life, verily righteousness should have been by the law.† (Gal. 3:21) This was also another argument against the Jews, concerning their belief in salvation by the law.ConclusionI praise God for giving us the Apostle Paul, for through him we have an in depth analysis of what â€Å"justification by faith† truly is, as long as we stick to verifying scripture with scripture and not take it upon ourselves to explain these things out of selfishness and ignorance. As I have tried to prove, there is no contention between Paul’s writings on faith and that of the Apostle James because James is not purporting that salvation comes by works. We must all come to the understanding that good deeds are what we do as a gesture of good will and appreciation for the blood sacrifice that Jesus Christ made to save us from sin, death, the grave and the eternal tortures of hell. The Apostle Paul also teaches, in 2 Timothy 4:3, that â€Å"†¦the time will come when th ey will not endure sound doctrine; but after their own lusts shall they heap to themselves teachers, having itching ears;†The time is here and now because we find these false doctrines just about everywhere we turn. Paul charges us to, â€Å"Preach the word; be instant in season, out of season; reprove, rebuke, exhort with all longsuffering and doctrine.† (2 Timothy 4:2) We must also consider that, â€Å"whosoever shall call upon the name of the Lord shall be saved. How then shall they call on him in whom they have not believed? and how shall they believe in him of whom they have not heard? and how shall they hear without a preacher? And how shall they preach, except they be sent? as it is written, How beautiful are the feet of them that preach the gospel of peace, and bring glad tidings of good things!† (Romans 10:13-15)Paul teaches, in this verse, that it is our obligation to correct those who have not received the true doctrine of Christ. This charge is an ext ension to the Great Commission. Just as well as there are those who have not the gospel, there are those that have not the true gospel. The apostle further warns, â€Å"Whosoever transgresseth, and abideth not in the doctrine of Christ, hath not God. He that abideth in the doctrine of Christ, he hath both the Father and the Son. If there come any unto you, and bring not this doctrine, receive him not into your house, neither bid him God speed: For he that biddeth him God speed is partaker of his evil deeds.† (2 John 1:9-11)

Sunday, September 15, 2019

New Look Jackets Inc. : Variance Analysis Essay

Introduction New Look Jackets Inc. (NLJ) is a well-established manufacturing company that makes leather and nylon jackets. The company has many long standing customers due to their excellent service and quality of products. In 2012, they had some difficulty with quality and filling orders on time due to the increase of demand to the leather jackets. A variance analysis has been completed and this report will break down the results. Sales Volume Variance Analysis The sales volume for NLJ is favourable as a whole because 10,000 more jackets were sold then budgeted. The sales volume for the nylon jacket is unfavourable because 1,500 fewer jackets were sold then budgeted. However the leather jackets sales volume is favourable because 11,500 more jackets were sold. After taking a closer look at the sales volume and breaking the variance into sales mix and sales quantity. The leather jackets have a favourable sales mix but the nylon jackets have an unfavourable mix; the overall sales mix is favourable. The overall favourable sales mix is favourable because of the high increase in leather jackets sold. The sales mix was budgeted at 95% Nylon and 5% Leather but the actual was 85% Nylon and 15% Leather. The actual sales mix was a composite unit consists of 0.85 units of sales to the Nylon jackets and 0.15 units of sales to the Leather jackets. The reason for this favourable variance is due to the increase in demand of leather jackets. The marketing t eam did not foresee this trend therefor did not include the increase of leather jackets in the 2012 budget. NLJ has a favourable sales quantity variance due to the total jackets sold exceed the budgeted jackets. They have a $139,625F sales quantity variance because sold 10,000 more jackets then what was budgeted. It can also be stated as 10,000 X $13.9625 (see appendix 1) = $139,625F. The 13.9625 (11.6375 Nylon + 2.2350 Leather) is the sum of budgeted CM per unit for  budgeted mix. The nylon jackets make up 83.3% of this favorable variance because 77,000 more jackets were sold. This is a more affordable product therefor sales more. The sales quantity variance can be further broken down into market-share variance and market-size variance. The market-share is $349,063 unfavourable; the company did not achieve the 40% of the leather jacket market because of the major increase to demand. The budgeted leather jacket market was 12,500 but the actual market was 125,000, the market increased 10 times. This oversight was the reason for the unfavourable market-share. The nylon jackets were budgeted at 20% market-share and actually were 22% of market-share. The market-size variance is favourable, as the total market-size was greater than expected. The budgeted market unit was 487,500 but the actual size was 550,000, an increased demand of 62,500 units. The market increase is because of the leather jacket demand. In 2012, the nylon jacket market decreased by 50,000 units. Flexible Budget Variance Analysis For the nylon jackets all budgeted amounts were achieved expected the variable selling and administration. The variable selling and administration was favourable by $14,025. The favourable variance was because budget was 15 cents higher than actual. The decrease in the selling and administration cost was due to the decrease in demand for 2012. The leather jackets flexible budget variances were all unfavourable excluding the direct labour rate. The direct labour rate was favourable due to the inexperience workers hired to produce the leather jackets. The leather jacket market increase significantly so the demand for skilled workers increased. NLJ had to resort to hiring unskilled workers to keep up with demand. This resulted in a favourable direct labour rate but at the cost of sale returns increasing to 8% from 1%. The flexible budget variance is made up of the efficiency (usage) variance and price variance. The leather jacket price variance is 44,550U because the price was understat ed in the budgeted by 2.70 per unit. The efficiency (usage) variances for the leather jackets are both unfavourable for direct materials and direct labour. The standard labour usage was 2 hours, NLJ actual labour usage was 2.5 hours. This resulted in a 165,000U variance ((2-2.5)*20*16,500). The direct materials efficiency variance was 66,000U. NLJ used 0.2 metres more a jacket then production  standards ((2.5m – 2.7m)*20*16,500). These unfavourable variances are due to the inexperienced workers that were hired because of the unforeseen demand in leather jackets. Break-Even Analysis The sales mix is budgeted for 2013 as 77% Nylon jackets and 23% Leather jackets. With this sales mix the break-even outlined in Appendix 2 is 53,561 Nylon jackets and 16,068 Leather jackets. For both products, this is 53.56% of the actual budgeted amounts therefor break-even should be reach by 2nd quarter. If the expected market size of either jacket decreases demand, NLJ will still be in the black for 2013. Operating Budget 2013 Outlined in Appendix 3 is the draft operating budget for 2013. The nylon jacket costs are expected to increase by 5% and leather jacket costs have increased from 2012. The production and marketing managers researched the expected conditions for 2013 and the draft budget reflects that. This year, total production is expected to increase by 18.2% and net income by $766,400. Recommendation NLJ knows the Nylon market well so the variances were minimal. The leather market is where the company has to spend more time researching and developing the budget to reduce the unfavourable variances. The markets and future trends should be researched in a more detailed matter for 2013. Conclusion NLJ is a profitable company and can stay profitable by keeping their long standing customers. They need to research the market and know the trends coming up so they can budget and plan more efficiently. The big swing in unfavourable variances was mainly due to the unforeseen increase in demand to leather jackets. In 2013, NLJ will not see this variances as workers will be fully trained and the marketing and production data is including the upcoming trends.