Manpower v. Monster :: essays research papers

The two job based Internet websites I choose to research were www.monster.com and www. manpower.com.Monster.com claims to be the largest and most comprehensive job search locomotive on the World Wide Web. Jeff Taylor, who is the CEO, founded the company in 1994. Monster.com is a public company and is traded on the NASDAQ under the ticker symbol (MNST). The company in any case has xxiii sites in countries around the world. Monster.coms website is very user friendly, it is very easy to navigate through the site to find what you are looking for. One of the nifty benefits about Monster.com is their career advice section. The section provides job seekers valuable information such as, resume tips, interviewing tools, expert advice on salaries in different careers, message boards for networking with employers and others job seekers, and also relocating tools such as moving advice and home mortgage quotes. Furthermore, Monster.com also provides specialized advice and job searches in di fferent industries from healthcare to government positions. Also, Monster.com provides job searches for special interests such as military and volunteer work. One of the many a(prenominal) things that I find interesting about Monster.com is that they offer free fax numbers, free passwordletters regarding current issues/news on different careers, a print center to make business cards, letterheads, and even address labels where as custody.com does not provide these services. Monster.com does allow users with current accounts to back resumes on the website for potential employers to search. I performed a mock job search and was impressed by not having to register to just search the database where as many companies require setting up a username and password just to search. Monster.com allows job seekers to perform simple or advanced job searches, where you can enter severalise words, wage options such as, hourly or salary, or specific city locations to narrow your search. Another gr eat advantage I believe that Monster.com has over manpower is their Monster Learning Center where the public can find degree programs at local college and also online universities.Manpower.com was established in Milwaukee, Wisconsin in 1948. Manpower is considered to be the world leader in the employment services industry. The company provides permanent, temporary and contract recruitment, training, financial services, and organizational consulting to businesses as well as job seekers. Manpower has offices in Canada, France, and the United Kingdom. There are 4, 300 offices in 67 different countries and territories with 27, 000 employees worldwide as of 2004.

Agriculture In More and Less Developed Countries Essay -- Agriculture

Dark, thick smoke rises from the engine of a huge tractor that is plowing the plains of Dumas, Texas with enough power and technology to plow fifteen rows at one time. While just overseas in Pakistan a farmer works to plow one row in his field with the help of his oxen. Both farmers come home late at night, one just the same as the other, but the work they have realised for the day will be drastically assorted. The farmer in Pakistan farms 2.5 nation of land hoping to use what he harvests for feeding his family and his village. The farmer in Dumas farms 500 acres of land, which is 200 times the size of the farmers land in Pakistan, and he uses what he harvests to make a living and to sell to grocery stores in the United States. kitchen-gardening is practiced all over the world but agriculture in one country jackpot be far different than in other country. The world can be divided into the less essential countries, where the output of the farm is used on or near the farm where it is produced, and the more developed countries, where the farmer sells the crops and livestock. There are some major differences between what we do in the United States and what others do in other countries concerning agriculture. As one can see, agriculture is a very important way of life for many different people all over the world. The uses of agriculture are very different throughout the world considering whether the country is more or less developed. First, we must define agriculture and determine how agriculture began. Agriculture is the deliberate modification of Earths bug out by cultivating or caring for plants and rearing animals to obtain sustenance or economic gain (1). So how did agriculture begin in the United States? in the lead agric... ..., so maybe someday they can be more fortunate in their living conditions. Through agriculture, we as humans are surviving unneurotic as we provide for each other. Works Cited1. Rubenstein, James M. An Introducti on To Human Geography. New Jersey Prentice Hall, 1996. Sources of Information 2. History of Agriculture. 199?. http//www.ag.usask.ca/cofa/displays/college/plains/history.html (16 April 1998) 3. The Nation and the People. 1996. http//www.prica.org/indonesia/nation_people/econ2.htmlAgri (16 April 1998) 4. Pakistan Goverment - Agriculture. 199?. http//www.pak.gov.pk/govt/agri7.htm(16 April 1998) 5. http//www.ext.missouri.-edu/agebb/commag/index.htm (16 April 1998) 6. Deterling, Del. Grain Growers hold back South for Markets 1998. http//www.progressivefarmer.com/markets/0498/south/index.html (16 April 1998)

Odysseus The Hero :: essays research papers

Odysseus the HeroFor a character to be an epic belligerent, he must possess cardinal characteristics. These four characteristics include the following (1) he must be high born, (2) the hero must have gentlemans gentleman weaknesses, (3) he must be brave,and 4) he must be clever. In The Odyssey, Homer&8217s character Odysseus was an epic hero because he possessed all four of the characteristics. One characteristic that Odysseus had to be an epic hero was that he was highborn. Odysseus was Prince Laertiades of Ithaca. The goddess Circe knew he was highborn and addressed Odysseus with his formal name &8220Prince Laertiades&8230 (p. 120). When his men feared that he was dead and Odysseus returned to them unharmed, from their hearts they said, &8220You are back again my prince How glad we are&8230(p.120). Also, because Odysseus had not returned home to Ithaca, many men tried to wed his wife, Penelopeia, so that they could rule his kingdom. Odysseus was also an epic hero because he ha d human weaknesses. One of his weaknesses was that he was arrogant. Even after he defeated Polyphemos (the Cyclops) Odysseus stayed longer just so he could taunt him. He &8220&8230wanted to sh let out out again&8230although his comrades&8230tried to coax him not to do it (p.110). Odysseus, against his crew&8217s wishes, shouted, &8220&8230Cyclops if ever a man asks you who put out your ugly eye, express him your blinder was Odysseus (p.110). Another human weakness of Odysseus was that he had a bad temper. When Eurylochos refused to go back to Circe&8217s mansion, Odysseus &8220&8230thought for a moment that he would draw his trade name and cut off his head&8230(p.121). If his men did not stop him, Odysseus probably would have killed Eurylochos and therefore lost a good man because of his short temper. craving was another weakness of his. For Seven years Odysseus and Circe were lovers. Because he stayed with Circe, Odysseus prolonged his return home to Ithaca. Odysseus had many hu man weaknesses.Another characteristic that Odysseus had to be an epic hero was that he was brave. Even though Eurylochos urged Odysseus to not go to Circe and leave the island without his crew Odysseus refused to. He responded to Eurylochos by saying &8220&8230as for me, go I must and go I will.(p.117). Odysseus was a loyal leader, and even though he knew that he faced an impossible task, he went to Circe&8217s to bring his men back to safety.

The Picture of Dorian Gray :: Literary Analysis, Wilde

Throughout the novel The Picture of Dorian Gray, author Wildes talks about the influence of enthalpy that create the effect of the Henry characterization toward the point of bring in regard to women, marriage and love. In the text, Dorian exposes to the influence of Henry. For instance, after Sibyls death incident causing Dorian having an emotional breakdown. At this moment, Henry offering Dorian some suggestions, however, the reflection of Dorian emotion afterward green goddess seem a forceful change from sympathy to indifference toward the incident of his lover sibyls, thus Henry represented a strong imagine of influences of Dorian. His advise for Dorian can interpenetrate deeply goes into his mind. One way that Lord Henry influences Dorian by using his advised to manipulates him. For example, You can come to my sisters box. She has got some smart women with her (113). Wildes implies that Dorian shouldnt sorrowfulness about Sibyl death, but rather he should get engage of k nowing other females from his sisters box. Initially, Dorian views the Sibyls death as his fault. His presence is the solely reason that nookie the death of Sibyls. Wildes expresses his view of women when Dorians mention You are shallow and stupid. My God How mad I was to love with you What a fool I have been(102). Wilde view that women without some(prenominal) artistic talent are considered worthless. Another example, Dorian asks forgiveness from Sibyls before he heard the news about the death of Sibyls by writing a letter to expresses his absurd action as sorrow, regret and forgive .He covered page after page of wild words of sorrow and frenzied words of pain (111). The contrast between the Dorian whom have his own thought and the Dorian follow thoroughly what Henry says can be seen as a greater diverge person. Once Dorian established the root of what the Henry tells him, and Dorian will follow the road that causing Basil to view him differently. For example, Dorian responds o f I met Lady Gwendolen, Harrys sister, for the first time. We were in her box. She is perfectly charming(122). Wildes implies, Dorian is a creature that easily controlled by the hand of Henrys and he can change his behavior and action after hes listening to Henry advise of Sibyls death. As the novel progressive, Basil engages further conversation with Dorians. He realizes Dorians is not the uniform Dorian he knew when Dorian says A man who is master of himself can end a

Colonising Within the Marriage in Rhyss Wide Sargasso Sea Essay

Colonising Within the Marriage in Rhyss wide-cut Sargasso Sea Jean Rhys complex text, Wide Sargasso Sea, came about as an attempt to re-invent an identicalness for Rochesters mad wife, Bertha Mason, in Jane Eyre, as Rhys felt that Bronte had totally misrepresented Creole women and the West Indies why should she think Creole women are lunatics and all that? What a shame to consume Rochesters wife, Bertha, the awful madwoman, and I immediately thought Id write a story as it might really have been. (Jean Rhys the West Indian Novels, p144). It is clear that Rhys wanted to reclaim a voice and a subjectivity for Bertha, the silenced Creole, and to subvert the assumptions made by the Victorian text. She does so with startling results. In her quest to re-instate Berthas individualism, Rhys raises issues such(prenominal) as the problems of colonisation, gender relations and racial issues. She explores the themes of displacement, Creolisation and miscegenation. However, the aim of this essay is to look at the marriage contract within the text, its effects on the participants sense of egohood and its comparisons with the colonial encounter. The marriage contract, for Rhys, is ultimately cast as a colonial encounter in the novel. However, the problem of displacement and a shaky sense of ones own identity are already well established in the first part of the text, long before the marriage takes place. It seems that Rhys wants to bring the problems of the Creole existence to the fore at the very beginning of the novel, and lay emphasis on Antoinettes feelings of alienation the white Creoles are neither part of the black slave community or veritable as European either (a lack of belonging that Rhys knew all too well) they say when... ...ys 109) physically displaces her, splitting her from the West Indies and any connection with a self image there is no looking-glass here and I dont know what I am like now...what am I doing in this place and who am I? (WSS 117). At this point in the novel, Rochesters role as coloniser and Antoinettes as colonised within the marriage are fully realised. Rochester, in the position of power, has successfully interpreted possession of Antoinettes wealth, property and identity. Antoinette, stripped of all three, has made the transition from Rhys text to the imperial construction of the mad woman in the attic of Jane Eyre. Works Cited Rhys, Jean. Wide Sargasso Sea. London Penguin, 1997. Howells, Coral Ann. Jean Rhys. London Harvester Wheatsheaf, 1991. OConnor, Teresa F. Jean Rhys The West Indian Novels. New York New York University Press, 1986.

Colonising Within the Marriage in Rhyss Wide Sargasso Sea Essay

Colonising Within the Marriage in Rhyss Wide Sargasso sea dungaree Rhys complex school text, Wide Sargasso Sea, came about as an attempt to re-invent an identity for Rochesters mad wife, Bertha Mason, in Jane Eyre, as Rhys felt that Bronte had totally misrepresented Creole women and the West Indies why should she think Creole women are lunatics and all that? What a shame to make Rochesters wife, Bertha, the awful madwoman, and I immediately thought Id write a baloney as it might really have been. (Jean Rhys the West Indian Novels, p144). It is clear that Rhys wanted to reclaim a voice and a subjectivity for Bertha, the silenced Creole, and to alloy the assumptions made by the Victorian text. She does so with startling results. In her quest to re-instate Berthas identity, Rhys raises issues such as the problems of colonisation, gender relations and racial issues. She explores the themes of displacement, Creolisation and miscegenation. However, the aim of this essay is to cheek at the marriage contract within the text, its effects on the percenticipants sense of selfhood and its comparisons with the colonial represent. The marriage contract, for Rhys, is ultimately cast as a colonial encounter in the novel. However, the problem of displacement and a shaky sense of ones own identity are already well established in the first part of the text, long before the marriage takes place. It seems that Rhys wants to bring the problems of the Creole existence to the fore at the very beginning of the novel, and lay emphasis on Antoinettes feelings of alienation the albumin Creoles are neither part of the black slave community or accepted as European either (a lack of belonging that Rhys knew all likewise well) they say when... ...ys 109) physically displaces her, splitting her from the West Indies and any connection with a self image there is no looking-glass here and I dont know what I am like now...what am I doing in this place and who am I? (WSS 117). At this point in the novel, Rochesters role as coloniser and Antoinettes as settled within the marriage are fully realised. Rochester, in the position of power, has successfully taken possession of Antoinettes wealth, property and identity. Antoinette, stripped of all three, has made the transition from Rhys text to the imperial construction of the mad woman in the attic of Jane Eyre. Works Cited Rhys, Jean. Wide Sargasso Sea. London Penguin, 1997. Howells, Coral Ann. Jean Rhys. London Harvester Wheatsheaf, 1991. OConnor, Teresa F. Jean Rhys The West Indian Novels. New York New York University Press, 1986.

Global Warming And International Impact Essay

Impact on Africa o Africa has been predicted as most vulnerable unstained to climate change and variability due to multiple stresses and low adoptive capability. o Due to climate change, by 2020, about 250 million people argon estimated to be affected by water stress. o Due to global warming, there is a likely a sharp decline in the become of agricultural products in Africa. o There is possibility of submerging of low lying areas with large population due to global warming by the winding of the 21st century.ASIA In the next two to three decades, there is likelihood of melting of glaziers in Himalayas which would affect the water resources drastic all(prenominal)y. Due to global warming, it is estimated that there volition be water scarcity in Asia. It is anticipated that there allow be death due to diarrheal disease due to droughts and floods. Australia and New Zealand ? peeing scarcity is anticipated by 2030. ? Loss of biodiversity is expected especially in Queensland Wet T ropics and Great Barrier Reef. . 17. ANTHROPOCENTRISMAnthropocentrism is a notion which is concerned with preservation of a sustainable, vigorous milieu which is essential for enduring happiness of human existences. It also demands that angiotensin-converting enzyme has to foster a fortified, enriched anthropocentric idea of human interest to replace the main sectional, short-term and self-regarding notions. Further, it has been identified that anthropocentrism is the root cause of human overpopulation, ecological crisis and disappearance of m any(prenominal) non-human genus what we term these in single phrase as global warming.As an anthropocentrist, I will struggle for protecting this universe from global warming as a precaution to save the mother earth from impending dangers of global warming. DEEP ECOLOGY Likewise, deep ecology is an accessory of ecological philosophy which values populace as a fundamental element of environment. buddy-buddy ecology puts great emphasis on ecosystem, non-human species and processes in nature than conventional green and environmental movements. Deep ecology concept stresses that living environment all together like humanity has the same privilege to habitat and flourish.Deep ecology dissuades utilitarian environmentalism. As an environmental ethic, I will blend both the aesthetic and individualistic notions to safe guard the environment as there is no universe without exculpated environment. ECOLOGY EXTENSION Enacting legislation to protect the environment is not at all sufficient. It is necessary to promote environmental ethics mainly through learning process. Thus, enactment of environmental law and promotion and learning of environmental ethics should go side by side.Environmental ethics will help one to uncalculated by learning process concerning reflection upon activists startle in the environment. An Environmental extension will involve not solo the breeding of a formal knowledge of ones environment and t heir probable effects thereby establishing the basis. Ecological extension stresses significance on the awareness of the fundamental interdependence of all biological and non-biological forms and their fundamental diversity . Thus, ecological extension is nothing but a scientific manifestation of the natural world.Ecological extension stresses for the inherent value innate in total ecological entities like global environment or ecosystem in totality . Under ecological extension, the reason has been described as a holistic, unified entity with ethical value of which the humanity is of specific importance in the years to come. .In my personal ethic capacity, I will blend both aesthetic and individualist ethical approach to see that environment is safeguarded as that of humanity thereby extending at par treatment to environment with that of humanity .Further , as an Environment citizen , I would strive hard to protect both humanity and non-human forms as I know well non-human forms is the part and parcel of our environment. LIBERTARIAN EXTENSION It is a political viewpoint accentuating the rights of individual. The principle of libertinism pressurizes the privilege to self-ownership and by extension, the privilege to private ownership of property and materials. Under libertarianism, supporters discourage any shape of taxation and support in favor of laissez-fair economic system.Under, Libertarian extension, a civil liberty advance is pursued. It denotes a promise to extend same rights to all members of the society. 18. CONCLUSION It is true that disastrous global warming is hypothetically possible, such an end depends critically upon a numerous assumptions contained in computer climate models. These suppositions, taken together, symbolize faith on the part of many climate modelers that the climate system is delicate, and very responsive to small disturbances, mainly our production of carbon dioxide, comparatively a negligible atmospheric greenhouse gas.I have c ommented that there is enough reason to have faith that the climate system is relatively desensitize to a doubling of carbon dioxide, which is anticipated to happen later in this century. But even if projections of strong global warming are accurate, it is not substantiate how to shun this contingency from a policy point of perspective. Inexpensive or alternate cheap energy is need of the hour for human well being and health. Penalizing the use of energy through taxation or caps will be ostracized and rather unproductive.To me, technological answers to the predicament appear to be the only long-term choice. Since only rich countries of the world can pay for the R&D to bring this about, it could be harmful to find those solutions by punishing economies with taxes and carbon caps. According to me, the planetary community should undertake following Preventive measures It is suggested that energy efficiency standards have to be increased. Further, the use of renewable energy sources like wind, solar shall have to be encouraged by extending fiscal incentives like tax holidays etc.I strongly feel that development, protection and restoring of forests, which act as significant storehouses of carbon is to be pursued on war front stage. Thus, if the above steps are not introduced, we may loose many countries of the world to the swelling ocean waters.References international Warming. (2007). In The Columbia Encyclopedia (6th ed. ). New York Columbia University Press. Imagine No Restrictions on Fossil-Fuel Usage and No Global Warming. (2002). Journal of Environmental Health, 65(4), 32+.

Final Corporate Enterprise

opening architecture is a strategic planning form of an organization. It is an important foundation that has grown from the impact of globalization and modern market kinetics. It facilitates an organization streamline technological and Information Technology (IT) strategies achieve tangible synergies and mensurate addition in its business. There ar key tonuss, and milestones involved in the designing and implementation of this model from the corporate current state to a final exam corporate Enterprise Architecture (EA).The steps, standards and guidelines involved in the go-ahead architecture work at are discussed below. However every enterprise has its own unique characteristics heart and soul that there can be no particular model of enterprise architecture that suits all enterprises. The person responsible for the development of the enterprise architecture is the enterprise architect (Feurer, 2007). Step 1 Initiate the EA Program The involvement and approval of the manageme nt of the corporation bears a pivotal role in this process.Therefore the initial step would be to win the good forget and commitment of the management team (Feurer, 2007). Step 2 Establish EA governance Effective governance demands a competent decision-making process that elaborately defines the roles and responsibilities of the parties involved in the process as well as the desire standards to be attained. Enterprise architecture governance has five fundamental viewpoints to wit organization and roles, processes, standards and templates, tools, and key performance indicators (KPIs).The responsibility of the enterprise architect will be to define governance principles, integrating governance into the EA and identifying the relevant governance bodies to hold in the process complies with the defined EA principles (Feurer, 2007). Step 3 Define the Architectural Approach In this step the EA team defines the bridging strategy to close the time out between the current-state and the fi nal-state.There are six major tasks in this step to understand and utilize the enterprises operating model, draw a basic core graphic representation of the organizations operating model that depicts the desired state of the enterprise architecture (this may require a particular template ), definition of the utilization and scope of the EA-this should be in tandem with the organizations strategic plan, collaborate with the various stakeholders of the organization by educating the stakeholders on the benefits of the EA, the identification of the most stamp down EA framework is make at this point and lastly, the implementation of the EA is bound to demand skills that may not be currently in the organization, therefore elaborate educational and skill sweetening programs are developed at this stage (Feurer, 2007). Step 4 Develop the EA In developing the final-state EA, the basic viewpoints will have to be clearly clear up for the purpose of accomplishing the following collecting info rmation and developing an information resource base on enterprise architecture in order to develop appropriate EA products as well as carry out a gap analysis and design the way forward to the final-state, defining the final-state as it would be desired (the to-be state), document the current-state. The current-state assessment document is meant to provide the necessary information to guide the strategy to the final-state (Cashman, 2005.p 8) (See a graphic representation of current-state assessment in appendix A). withal in this step the EA products should be reviewed and updated to comply with the desired state. This is jointly done with the subject matter experts (SMEs) (Feurer, 2007). The gaps between the current-state and final-state are analyzed with the help of a gap analysis. The way forward referred to as the migration path is planned. It will include a step by step process of movement from the current-state to the final-state with a focus on the resources required. Finally the approval and publishing of the EA is done. Step 5 Use the EA The Enterprise architecture is used as a strategic planning model of an organization.It will provide a collaboration platform for the EA team and the people who will implement it. In this step there is the promotion of the use of EA, the utilization of EA in procurement of the appropriate technological infrastructure, and lastly the implementation of the Corporations projects by the use of EA. Step 6 Maintain the EA The EA should be assimilated in the dynamics of the corporations business. It should be periodically reviewed with the view to adapt the necessary changes. Conclusion The evolving of enterprise architecture is a major step in the suppuration opportunities for innovation in any organization that seeks to comply with the global standards.As much as EA enhances the corporate image of an organization it is paramount that the corporation shares the lessons learnt with other organizations (Feurer, 2007). adden dum A The graphic representation above shows the current state of ICT in an organizations department under five separate but interrelate topics (Cashman,2005. p 3). References Cashman, T. (2005). Current State Assessment ICT Strategy Project. Department of Communications, Marine and Natural Resources. Retrieved February 21, 2009 from http//www. dcenr. gov. ie/NR/rdonlyres/C7917512-C6D9-43AB-8FAF-75525AC353B0/0/ICTStrategyCurrentStateAssessment. pdf Feurer, S. , (2007). Putting the Enterprise Architect in Enterprise Architecture.SAP NetWeaver Magazine. Retrieved February 21, 2009 from http//www. netweavermagazine. com/archive/Volume_04_(2008)/Issue_01_(Winter)/v4i1a09. cfm? session Feurer, S. , (2009). Building an Agile Enterprise Architecture. SAP NetWeaver Magazine. Retrieved February 21, 2009 from http//www. sapnetweavermagazine. com/archive/Volume_03_(2007)/Issue_04_(Fall)/v3i4a12. cfm? session Kreizman, G. , & Robertson, B. , (2006). Incorporating security into the Enterprise A rchitecture Process. Retrieved February 21,2009 from http//egovstandards. gov. in/egs/eswg5/enterprise-architecture-working-group-folder/gartners-reports/incorporating_security_into__137028. pdf/download

Defining Stress and Burnout

The relationship amongst somebodys and the organizations crapper be studied through the methods of Interaction between personnel and groups, as well as the strategies and factors affecting the behavior between each. For the purpose of this literature review, stress and product line burnout will be used to depict a major(ip) behavior of the relationship between the organization and its personnel (Ghana 2004). For example, avocation burnout and its characteristics can have substantial effects on the organization and its personnel, which is why many researchers in recent decades have chosen to Investigate the phenomenon further.The term undertaking burnout came Into play In the United States during the sass when It was identified more as a well-disposed problem, rather than a focus of systematic pack by researchers ( pair 2001). However, the power of the term burnout made it possible to delve deeper into an Individuals experiences in the effectplace and capture their realities, no matter what profession was under scrutiny. According to the Australian Journal of Basic and Applied Sciences, the phenomenon of Job burnout happens In different Jobs at various levels with major array effects to the organization, TTS personnel and their families (Freakish 2009).Due to the detrimental effects to job performance brought about by the phenomenon in question, defining job burnout, finding the indicators of where it occurs and disc overing the pr ra striaative measures will be the focus of this paper. Defining Stress and Job Burnout Stress and job burnout have been considered occupational hazards for many pot-oriented professions much(prenominal) as healthc be, human services and education. The practitioners In these professions began their Job with enthusiasm, positive expectations and a strong dedication to helping people.The demands of such Jobs are usually understated, but the norms are the same to work long hours to do what you essential to help the client, t o put others needs first and to ultimately be selfless. However these demands oft come at a high price when one experiences the origin stages of Job burnout. Brandenburg, Pines, Aarons and Kathy define Job burnout as a syndrome consisting of emotional and physical tiredness caused by development of negative occupational tendencies, and missing ones Interest In ones own job (Brandenburg 1975).The key characteristics can be seen through feelings f frustration, exhaustion, anger and cynicism as well as a sense of failure and ineffectiveness. In addition, personnel and even management whitethorn suffer from sleep dis high societys, frequent headaches and anorexia (Freakish 2009). These experiences affect both kind and personal functions of their Job performance. Naturally, this not only affects the Individual worker, but the people depending on him or her, and of course, the organization as a whole (Mismatch 1998).When organizational performance is effected negatively, this results i n less work, absence from the job, arioso complaints, battle in work environment, frequent delays, change of position and Job and even the quitting of the job. Ultimately, any manager who has suffered from Job burnout for whatever reason puts his psychological health at serious risk which could hinder the ability to communicate with others and solve personal oppositions Ana tendencies In an accepted, logical manner (Frankness 2 Mismatch and Letter, two of the leading scholars in the analysis and study of Job burnout, have done over 25 years of research on the subject.These experts claim that although there is no standard explanation to Job burnout, they agree there are here prevailing dimensions which maintain a consistent structure throughout a variety of professions ( Mismatch 2001). These collar components are exhaustion, cynicism (a distant attitude toward the Job), and reduced professional efficacy. Of these three components, exhaustion is the most meticulously studied due t o its predominance in the workplace. Some even argue that because of this strong identification with burnout, the other two aspects of the syndrome are unnecessary to consider.Exhaustion reflects the stress dimension of burnout, yet it fails to encompass the relationship people have with their work. Mismatch and Letter say that exhaustion is not Just experienced it instigates the motion to disconnect oneself cognitively and emotionally from ones work. This act has a specific name diversification. This is an attack to distance oneself and the ones receiving services (perhaps the client) by actively ignoring the qualities that make them engaging, unique people.People use this distancing method to develop an indifferent or a cynical attitude, so that they can manage the demands of their Job without having to view their counterparts as real people but as impersonal objects (Freakish 2009). Distancing is such an expected reaction to exhaustion that the strong correlativity to cynicism (diversification) is alship canal found when studying burnout (Mismatch 1996). The third component, privation of professional efficacy (reduced personal accomplishment) can be seen in a work situation with constant, overtake Job duties that add to the exhaustion or cynicism.This is because it is difficult to have a feeling of accomplishment when one feels exhausted or indifferent toward the people they are supposed to help. The main difference between the three components is that a lack of efficacy stems from the lack of elevate resources, whereas exhaustion and cynicism arise from social conflict and work overload (Mismatch 1998). Where Does Burnout Happen? According to the Annual Review of Psychology Journal, burnout is an individual experience that is specific to the work context.Therefore, the situational factors of Job burnout must be examined in order to fully understand the reasons behind its presence in many of our major industries. As mentioned above, research indicates that burnout is a response to work overload, time pressures and other quantifiable job demands (such as too more than work for available time). Studies of qualitative demands include role ambiguity and role conflict. Role conflict occurs as the at odds(p) demands of the Job must be met, whereas role ambiguity happens when there is not enough information given to do the Job well (Mismatch 1997).Another situational factor which is passing consistent with burnout rates is a lack of Job resources such as a lack of social allow from management and fellow employees. Another set of Job resources has to do with assure and information. If there is a lack of feedback from supervisors and no opportunity for decision making between management and employees, then the chances for burnout are much higher(prenominal) (Pulitzer and Mashers 2003). Based on the situational factors as seen in the quantitative and qualitative Job demands, it is easier to see where (I. . What Job Inaugurates) Joy tractor trailer occurs ten most. When telling Turnout earlier In tons paper, it was stated that in the professions of healthcare, education and human services, Job burnout has been prevalent due to the orientation toward emotion and people. Mismatch and Letter verbalize there are actually five occupational sectors where the three emissions of burnout can be seen teaching, social services, medicine, mental health and law enforcement.For example, in a study conducted by Stress and Health, it was found that physicians in South Africa have high levels of stress due to lack of organizational support, inadequate salaries, making critical on-the-spot(prenominal) decisions, dealing with crisis situations and working overtime. Apart from the inadequate salaries, American physicians were found to have similar sources of Job stress, especially female doctors due to a lack of support on Job stress severity (Pulitzer and Mashers 2003).Mismatch and Letter said there are mainly five occupational sectors which are prone to burnout however, it would not be logical to limit the study to Just those five industries as it seems logical any individual in any Job could become victim to Job burnout, depending on their age, demands of the Job and the length of time worked. Thus, this brings up the issue of who experiences burnout? Who Experiences Burnout? There are three personal factors which have been found to be related to Job stress and burnout demographics, personality characteristics and Job attitudes.Of all demographic factors, age is most consistently related to burnout (Mismatch 1996). Among younger employees, the level of burnout is reported to be higher than those over 30-40 years of age. Researchers suggest this is because age is confounded with work experience so burnout could occur earlier in ones career. Also sex is an indicator of burnout. Some studies level there is a higher burnout for women because they fall under the dimension of exhaustion, whereas other studie s say men are more likely to have higher levels of burnout because they level higher on Hyannis.Some studies say those with a higher level of education report higher levels of burnout perhaps because highly educated people have higher expectations for their Jobs, and thus, are more stressed if these expectations are not met ( Mismatch 1996). Many personality traits have been polld in an effort to find which typecasts of people may be at a greater risk for burnout. It has been suggested that low levels of sulleniness (sense of control over events, openness to change, etc. , poor self-esteem, an external focus of control (give credit to others) and n avoidance coping style (passive to stressful events) all correlate to high levels of Job burnout. The exhaustion dimension of burnout has been linked to Type-A behavior (hostility, competition, unjustified need for control). There has also been connections between individuals who are feeling types rather than thinking types who are m ore prone to burnout, especially on the dimension of cynicism (Freakish 2009). And lastly, the expectations and attitudes people bring to their Jobs is connected to levels of Job stress and burnout.According to Applied &Preventative Psychology Journal, those with high Job expectations are more likely to work too hard and do too much, which leads to exhaustion and eventually cynicism when the extended effort does not yield the expected results (Mismatch 1998). Prevention of Stress and Job Burnout In Mismatch and Goldberg bind Prevention of burnout New perspectives, they suggest two new approaches to ten prevention AT JODI Turnout. I en TLS approach Is based on the Mismatch dimensional model and focuses on the opposite of burnout increasing engagement with work by creating a better fit between the individual and the Job.The model provides a way to analyze more accurate connections between the Job situation and the personal experience. The advantage to this approach is that it allows for clarity and articulation of the source of the burnout which would aid in designing more effective prevention techniques. The second approach is based on decision-making and redefines burnout in relation to perception of the risk of burnout and how it may lead to choices that actually increase the likeliness of becoming burnt (Mismatch 1996). Both of these approaches can be simply put into two categories person-centered approaches and taxation-centered approaches.With the person-centered approach, it is suggested that the individual plays a central role in the prevention of burnout. It is often presumed that it is the responsibility of the person, not the organization, to do something about their stress management. In order to do succeed with this approach, the individual must be able to develop incumbrance coping skills, utilize social resources, develop a relaxed lifestyle, improve health, and at the end of it, self- analyze in an objective, realistic manner that allows them to reevaluate their own inventory standards and unconscious expectations (Mismatch 1998).The situation- centered approaches have been given very little attention for strategies to preventing stress and burnout. However, at the situational level, the few strategies that have been suggested tend to focus on ways of enhancing the Job experience. According to Then Handbook of Organizational Communication, one of those ways to enhance job experience is through social support networks. A social support network focuses on the ways in which communication networks help organizational members cope tit stress. They do this by offering the members social support in the form of resources and sociability.Researchers have determined four main components of a social support network emotional aid, material aid (goods, bills and services), information and companionship Cabling and Putnam 2001). There is a significant amount of research which states that the role of networks in providing social sup port in varying organizational contexts, such as families, communities and neighborhoods, is highly correlated with lowered levels of stress Cabling and Putnam 2001). Conclusion Investigations by researchers and scholars for the past 25 years have shown that there are many sources and indicators causing stress and Job burnout.Many researchers such as Mismatch have devoted their lives to developing interactive models for Justifying and preventing this phenomenon. Many of these methods and strategies have been proposed by people with some type of direct, personal experience with burnout in their particular profession. This is because Job burnout can be seen in almost any industry, especially when it is broken down into its three dimensions exhaustion, cynicism (diversification) and lack of personal accomplishment. In this literature review, there are sections outlining what Job burnout is, where it occurs, who it happens to and how it can be prevented.

Locked in the Cabinet Essay

Democracy is a form of establishment where people have a right enabling them to have a say in everything that affects their lives. However, our government is non a direct democracy, and as such, idiosyncratics are not empowered or able to have a say in the inner- works of their government. Their beliefs are not heard as often as they would like, and they are given dwarfish to no opportunities to decide what the government will do. The average citizen has little access to governmental power, and as a result little influence in the government.But if unmatched individual chooses to change the government, and places that as their address, then they have a pass off of altering the system that governs their lives. If one such as Robert Reich works gravid towards their goal, then they can possibly change the government to some degree. Robert Reich was an average valet who had strong beliefs, and among those beliefs was the belief that to help people was just. His career in law beg an as a law clerk to a judge, and he eventually worked his course to the position of secretaire of Labor under hot seat Bill Clinton.All of the time that Reich spent in Clintons cabinet was dedicated towards attempting to grass his images bear fruit. Although in the book Reich is the Secretary of Labor, he did not start out in this position. He worked his way up from the position of a law clerk, as I have previously stated, to a job that came with some measure of power. Reich attained this place in the government through his avow efforts, and by showing that he had ideas suitable to fill in the role of Secretary of Labor. Reich is just one example of an ordinary person with true cult for their beliefs who was able to make a difference in the government.In Reichs book, he talks about how an average person named Steve Wandner had an idea to reduce unemployment. Reich explains that Steves idea was when unemployed people claimed that they were unemployed, that they had to be scre ened to find out whether or not they were permanently laid off so that they could find upstart jobs faster. Steve worked hard in order for his idea to be heard, and after being ignored several times, Reich gave him the attention his idea deserved. Later, Wandners idea became an official law. Anyone can make a difference in the government if they work hard to reach a position where it is possible.During Robert Reichs stay a part of President Clintons cabinet, he followed a strong belief in putting the people first. He cared deeply about helping the unemployed obtain new jobs and to retrain them in order to have better functional skills, and in that same vein, better jobs further down the road. Reich also cherished to raise the negligible wage, show people the inequality of income in America, and much more. Reichs ideas were not in any way offensive or unfair, he simply wanted to help people first rather than putting full attention on government issues such as reducing the deficit .Because of this, many of his ideas were igored and rejected by the members of Clintons moderate administration. For example, during one of his meeting with Bill Ford, chairman of the House of Representatives Education and Labor Committee, Reich tried to explain to him the idea of retraining American workers. Reich terminate up being yelled at and his idea rejected. Although many of Reichs ideas were disregarded by other members of government he continued to pursue his goal of helping the working class of America. Reich was rather successful in performing his duties as Secretary of Labor.One of his successes was helping pass the Family and Medical Leave Act. It allowed working class families to have more time off from work if they were injured or had a child. He was also successful in convincing President Bill Clinton in aiding the people rather than the government. In doing so Clinton decided to pass a law in raising the minimum wage 90 cents. This pleased many of the working clas s of America. Finally, Reich was also able to set up several reforms in order to help provide more jobs for the unemployed. For example, Reich gave 3 million dollars to a job center helping people trying to get employment.Even though he want able to pass a law to retrain workers, he still managed to work hard and complete some of his goals. Reich was ignored by many government officials during his term as Secretary of Labor, and this greatly hindered his chances of getting his goals finished. But while this may be true, this was not the center of his experiences as the Secretary of Labor. Reich was aiming towards retraining Americans, and he is not the only one who has seen this as a valuable idea. Freddie Ray Marshall was the Secretary of Labor for Jimmy Carter, and he shared many similar ideas with Reich.Both men were working to provide jobs for others, and they both were trying to get workers to be retrained. (F. Ray Marshall) If workers could get more training, they can possibly get better jobs. He also is a teacher, like Reich. However, unlike Reich, Marshall was able to pass many programs and to help reduce unemployment. I would say that some of Reichs experiences were unique to his time as the Secretary of Labor, and that others were not. In conclusion, Reich was a man who fought all alone for his beliefs, and was more successful in some areas than in others.To call him a failure is a little harsh, and to call him a success depends on your political views. All in all, Reich did what he felt would be best for the people who have little say in the government. Reich can be seen as a prime example of one who worked hard to have their voice heard, and as one who do a difference, even if it wasnt as big a difference as he wouldve liked. Reich really seemed like he was a kind individual (but then again, he wrote the book) and even if he did not succeed in all his plans, he still changed some things for the better.

Edmund Emil Kemper III: A Case Study

Edmund Emil Kemper III was born on December 18, 1948, in Burbank, calcium to Clarnell and Ed Kemper Jr. He was the only son of the family. Edmunds childhood was anything precisely normal. While most other little boys were playing games simulation they were super heroes, Edmund was pretending he was in a gas chamber and his sister was throwing the switch. Once the switch was thrown he would wiggle around on the floor as if he were dying of asphyxiation. Edmund also enjoyed cutting the heads and hands off of his sisters new dolls.He had trouble relating to his peers because he was afraid of them, afraid of any intimate linkup between himself and another. During his childhood years, Edmund also found it amusing to torture the family cats. He buried the early cat up to its neck then kept the cut off head as a trophy. His fuck off replaced the cat. With the new cat Edmund decided to continue his torturing spree by cutting it with a machete, exposing its brains and dissecting the bo dy. These ants resulted in many pieces of trophies for him to keep. Until his mother discovered them in his closet.From this point on is when his mother truly began to express her opinions of him as having a spiritualo personality. lf his home manners was not weird enough, Edmund had a crush on his second grade teacher, Whom his sisters teased him about relentlessly. With this crush developed fantasies of putting to death his second grade teacher. Edmunds reply to his sisters teasing was, If I kiss her, ld view to kill her first. On numerous occasions Edmund visited her house with his fathers bayonet and his fantasies. With Edmunds home life already a rough one and the fantasies of killing already in his head, the news of his parents divorce did not sit advantageously.His parents fought constantly leaving Edmund, now age 9, to bounce back and forth between them. after his mother became fed up with him she sent him to live with his father, Ed Jr. , and his stepmother. However, this did not last long before he was sent to live with his maternal grandparents at the age of thirteen in rural North Folk, Ca. Edmund did not get along with his grandparents any better than he did with his mother or father. In fact, Edmund lasted with them until August 27, 1964, at age fourteen, when he shot his grandmother in the back of the head with a . 2 caliber rifle after an argument.He later stabbed her lifeless body numerous whiles with a kitchen knife, and then he shot his grandfather as he returned home. He called his mother and told her what had happened and waited patiently for her and the police to arrive. Once the police arrived and they questioned him about what had happened, Edmunds only response was, I secure wondered how it would feel to shoot grandma. Edmund later explained that grandpa was shot out of mercy, a way to spare him from the discovery of his wife.As a punishment for the murder of his grandparents, the courts sentenced Edmund to Atascadero subjec t Hospital where he was placed in the criminally insane unit. Atascadero pass on Hospital is an all-male, maximum security, forensic facility serving the entire state of California. Upon entering the facility the psychiatrists there examined and tested Edmunds level of intelligence and came up with the findings that he had an IQ of about 145 and possessed the personality disordered titled personality trait disturbance, passive-aggressive type.While in ASH Edmund became such a mannikin inmate that the doctors trained Edmund in how to administer the tests. Knowing how the tests worked allowed Edmund to learn ways in which to provide the doctors with appropriate responses that would pave the way for him to be later deemed no longer a danger to society. Once Edmund passed the tests, he was released back into the world under his mothers care. Now age twenty-one, Edmund returned to his mothers house and fell right back into the torment ways. Edmunds mother blamed him for everything.She would repeatedly yell at him that it was his fault she had not been with a man for a number of years. With Edmunds new found way of life, he decided he would try to find work. His mother saw how intent he was on getting a job so she tried to exact his juvenile records sealed. He first worked at a Green Giant canning plant as a laborer before he applied with the State Division of Highways in 1971 a job that would allow Edmund to hang out with law enforcement. He tried hard to get a job in law enforcement but was rejected due to his large size, of six foot nine inches, and weighing almost 300 pounds.But his new found friends supplied him with handcuffs, a training badge and gun. Part of Edmunds release agreement was to visit with a psychologist regularly. Edmund did this, however as he began to get close with the police officers, and attend his weekly sessions, he began training himself for his next kill. That is he would fragment up hitchhikers and provide them with the necessary ride, putting on the gentle giant charade so as to provide a sense of genuine sincerity for those whom he picked up. This manipulation and control over the situation are primary talents of this psychopathic serial killer.Edmunds first kill did not happen until May of 1972, in which he picked up cardinal college women, Mary Anne Pesce and Anita Luchessa, on a freeway ramp. Edmund knew the area so well that he was able to get the car turned around without the girls having any clue that their direction had changed. Edmund then drove to a remote area he versed about from his interaction with the highway department. Upon arriving to the area, Edmund handcuffed Pesce in the backseat and placed Luchessa in the t occurk of the car. Edmund returned to Pesce and placed a plastic bag over head, and tied it on with the belt of a bathrobe.However, the belt broke and Pesce had managed to bite through the bag, so Edmund drew his knife and began stabbing her inthe back. These stabbings did not s eem to have any raise on her because she was up to now wiggling around and fighting back. Then Edmund grabbed her by the chin, pulled back her head, and slit her throat. After killing Pesce, Edmund went back to the trunk and began stabbing Luchessa repeatedly in the throat, eyes, heart and forearms. Now that these women were dead, he took them back to his apartment where he dissected their bodies, took Polaroid pictures, and cut off their heads.I remember there was actually a cozy thrill. You hear that little pop and pull their heads off and hold their heads up by the hair. Whipping their heads off their body sitting there. Thatd get me off (Vronsky). Edmund took the remainder of the two women and put them into plastic bags, of which he buried in the Santa Cruz hills, their torsos and limbs in one area, their hands in another. All the patch disguising the burial ground with techniques he had learned as a Boy Scout. With the excitement of the killing behind him, Edmund began to return to his normal routine of attending bars filled with law enforcement personnel.All the while he was attending these local gatherings he was remaining one step ahead of all clues about the cases. In September 1972, Edmund struck again, only this time it was a fifteen year old girl, Aiko Koo, on her way to dance class in San Francisco. Edmund took her to a remote location where he strangled her into unconsciousness, sacked her, and then placed her body in the trunk of his car. On his way home however, he stopped off for a beer. When he returned to his car he opened the trunk and, admiring my catch like a fishermans looked in at the little girl.The next mean solar day Edmund buried the body in his typical fashion, but kept her head. With the head of Koo in the trunk of his car he drove to the psychiatrists office for his regularly scheduled appointment. While at the appointment, the psychiatrist is quoted as saying, If I were seeing this patient without any history available o r without getting the history from him, I would think that were dealing with a very well modify young man who had initiative, intelligence and who was free of any psychiatric illnessIn effect, we are dealing with two different people when we talk of the 15 year old boy who committed the murder and of the 23 year old man we see before us now. . . it is my opinion that he has make a very excellent response to the years of treatment and rehabilitation. . . (Vronsky). No one knows for sure what the psychiatrists would have said that day if they had known of the head in Edmunds trunk. After living on his own for a while, Edmund decided to move back home with his domineering mother. Since the last killing in September Edmund was doing well, that is until he picked up college student Cindy Schall.Edmund shot Schall in the head and brought her body back to his mothers house, and when she wasnt looking he carried her up to his room and put her in his closet. The next day while his mother w as at work Edmund took the corpse to bed and had sex with it. After this he drained the body of blood in his mothers bathtub, cut the body into pieces, bagged them and threw them off of a cliff. He kept the head, this time repeatedly having sex with it. When he grew tired of the head Edmund buried it in the backyard facing up towards his mothers chamber window.The local university at this time had gotten word of a string of unsolved murders and warned its students not to take rides from strangers. Lucky for Edmund his mother worked at the university and frequently needed him to pick her up, so he ended up with a decal for the university to allow for his easy access. His mother was well liked, respected, and known for her kindness at the university. Edmund used the decal on his car to pick up two more unsuspecting college women. He then took these women back to his mothers house where he decapitated one of them in the trunk of his car.Later that night while his mother was sleeping h e carried the headless body up to his room. Edmund has been quoted as saying, in the head is where everything is at, the brain, eyes, mouth. Thats the person. I remember being told as a kid, you cut off the head and the body dies. thats not quite true. With a girl, there is a lot left in the girls body without the head. Of course, the personality is gone (Vronsky). Edmund went from the kill of the two college women until one fatal Easter weekend in 1973.On this weekend Edmund had finally conquered what had driven his offense all these years, Edmund killed his mother. While his mother lay sleeping in her bed the night before Easter Sunday, Edmund went in with a claw hammer and nonsensical his mothers head in. Edmund then decided, whats good for my victims was good for my mothers He then proceeded to decapitate her, and raped her headless corpse. He then removed her larynx and tried to run it through the garbage disposal only to have it jam and spit the larynx back at him. Edmund l ater recalled to police as saying, even when she was dead, she was still bitching at me.I couldnt get her to shut up. This same evening Edmund called and invited his mothers best friend over for a surprise dinner party. Upon her arrival however, Edmund punched her, strangled her, and again cut off the head which he placed in his bed. He then slept in his mothers bed. The next day Edmund got in his car and began to drive aimlessly. He drove all the way from Santa Cruz, Ca. to Colorado. A11 the while listening to the radio hoping for near sort of news flash to come out of the killing he had just committed.But since no such thing happened, and he had grown tired of waiting, Edmund called the Santa Cruz police confessing to all of the crimes. They however, knowing Edmund as friend, did not commit him, forcing him to call several(prenominal) times before they took his word. Which then lead local authorities to his destination where he surrendered willingly. While awaiting trial, Edmun d attempted twice to commit suicide by cut down his mists, and was soon transferred to a solitary cell. The trial itself was rather short the evidence was there, and it showed clear premeditation.A1l of the psychiatrists asked, testified that Edmund was sane at the times he committed his crimes. Edmund was put into prison, where he calmed down and became a well-behaved inmate. At the trial he was asked what he thought would be an appropriate punishment for his actions, his response was death by torture. He was sentences to response was death by torturers He was sentenced to eight concurrent life-prison terms with possibility of parole. Edmund has been up for parole since 1980, but has been denied every time hes applied. Edmund Kemper is said to have been a egotistic lust killer.That is these people set out not with the interest to kill or hurt anyone, but with the intention of wearing your pare or eating your liver, or in the case of Edmund to have sex with your severed head and decapitated corpse. lts just that your life gets in the way of their fanta sy. In Edmunds instance he explained that the actual killing of each victim had little to do with his fantasies, he goes on to say, but what I needed to have was a particular experience with person, and to possess them in the way I treasured to I had to evict them from their human bodies. (Vronsky). When it comes to classifying Edmund as a psychopath, it can be make but in the broadest sense of a definition. A psychopath derives their tendencies from biological predispositions. Including, but not limited to faulty family enviro ends, aloof parents, and inconsistent rewards and punishments. In Edmunds life his parents w re never really there for him, they just shuffled him back and forth before finally sending him to live with extended family.The punishments were inconsistent because his mother locked him in his basement bedroom due to the fear felt by his sister even though he did nothing to provoke the fe ar. I believe more appropriately Edmund Kemper fits the definition of having a Homicidal Pattern Disorder. Which according to the future volume of the DSM will be defined as deliberate and businesslike murder or attempt at murder of strangers on more than one occasion tension or affective arousal at some time before the arts and pleasure, gratification, or relief in commission or reflection of the ants.In the end, I believe that all Edmund truly wanted was a womans love. Something he wished for greatly, but was always an illusion, never attainable. It is clear what Edmunds purpose for killing these women was, the need to feel a close intimate connection with a member of the opposite sex, more specifically a connection between himself and his mother. Once this conquest was fulfilled, the intimate connection between him and his mother, Edmund willingly turned himself in because his mission was over.

Courtship Of Mr Lyon and Wolf Alice Comparison Essay Essay

Extract The Courtship of Mr Lyon from the voice that seemed to issue from a c are full of echoes to he went on all fours. victimization this extract as your starting point and this reference to one other story of your choice, you should -Explore Carters manipulation of lyric poem to develop the voice of the lion and the response of the girl to it. -Examine how Carter exploits the voices of her characters in both stories to comment on attitudes towards characters that are different. The Courtship of Mr Lyon loosely refers to the main storyline presented with the fairytale The hit and The wight.It is heavily feminine and passim strives for the equality between men and women, despite their potential othernesss. Combined with fauna Alice, loosely based on Lewis Carrolls Alice through the tone Glass, Carter uses a variety of linguistics and literary techniques in order to communicate a strong gumption of voice to the reader. Developing this, then enables Carter to manipulate langua ge to suggest the reactions and relationships between characters inside both stories.Through bulge out the extract, Carter uses a third person omniscient narrative in order to create a backbone of separation from events, potentially mimicking the attitudes of society. In general those who tend to stick out are ignored, abandoned and shunned. The use of this narrative choice enables readers to be faced with the reality of their actions and encourage them to change their views. Beauty exists within days of pastel-coloured idleness, a sense of boredom reinforced by the use of comfortable sounding constanants and open vowels.The choice of these lexis help to suggest details regarding Beautys persona, a passive character, innocent and submissive, unable to make her own decisions, reflecting historic context, many women were take aimed to occupy this role within Carters writing time. With, a kind of halo the beast appears almost saintly, providing a distraction from Beautys monotonous existence. This also suggests the sentient being is the authoritative figure within the relationship, Beauty possesses somewhat of awe towards him.However, the distinct lexical choice kind suggests the Beast is not ideally what he seems, his sense of otherness never able to leave him totally. The Beast appears to hold the position of authority between himself and Beauty he was irradiated foregrounding the anaphoric references he, highlighting the importance the Beast possesses. A strong sense of the voice of the lion is created through the Beast forc(ing) himself to master his shyness show feelings the Beast possesses, through a internal third person narration.However, unlike Beauty, who is unable to defeat the small talk (that) turned to dust in her brim, the Beast overcomes his sense of veneration, yet again suggesting he is stronger than Beauty, a strong sense of character and voice created through reiterate reinforcing of the character of the Beast. He weed relate to Be auty, (gazing) at her with green, inscrutable eyes, he is able to understand that she needs to see herself different, shake off the societal constraints she has become conditioned to obey.Beauty is submissive, no longer shying away from the Beast, she has come to accept the Beasts otherness much more, and realises her potential, of which he has created. Beauty sees her face as if it were a develop, suggesting her potential, she needs to grow and mature, with her stark realisation all he is doing is kissing my hands, reinforcing how far Beauty has already progressed, as at the start, she is afraid to disclose the Beasts existence.Earlier in the story, when Beauty first enters the Beasts castle, her father is attacked by the Beast, who shook him until his teeth rattled and yapped distractedly after. Although these actions are not that expected from a normal member of society, and suggest the Beast possesses very little humanity at that moment, the humorous nature of the phrases sugg est that the Beast may not be as frightening as initially thought, hinting to the reader foreshadowing, already actions of the Beast are not all as they appear.The Beast sees the absolute sweetness of Beauty, an ambiguous syntactic parallel, suggesting to the reader that not only the Beast, however Beauty too possesses otherness, as her beauty, who looked as if she had been carved out of a single pearl hinders her development, she is treated as a possession, and has very little idea how to interact with humans alongside her in society. Within Wolf Alice, a third person restricted narrative is used to emphasise the central characters sense of otherness within the story.Described as a ragged girl, with a panting tongue that runs on all fours, Wolf Alice is introduced as different from the rest of the society. The voice of the narrator stating her whole tone is not our pace. The inclusive audience address of our perhaps suggesting, similar to within The Courtship Of Mr Lyon, that soc iety wishes to separate themselves from people that appear different, or unique, a belief that Carter wishes to challenge, emphasised by the phrase she was lonely enough.However, the repetition of the lexis pace may suggest similarities between Wolf Alice and the rest of society, even though different, there are similarities also, Wolf Alice is not entirely different. The Nuns, supposedly religious and accept, poured water over her, poked her with sticks to rouse her. Evidently, these are against Wolf Alices otherness, containing within them the views of the entire society. However, Carter may also be using the Nuns as an alternative, additional message, that religion too is deteriorating. Throughout The Courtship of Mr Lyon, the idea of eyes is repeated frequently.A symbol of understanding and potential, as if her eyes the Beast is able to see the possibilities Beauty contains and wishes her to encourage her character to peak. Earlier in the story, Beauty finds the Beasts bewilder ing difference from herself almost intolerable, she focuses only on the differences between themselves, and has a lack of understanding and appreciation. The progression Beauty has made in accepting others differences is highlighted as the stiff bristle of (the Beasts) muzzle graze on her lap, and Beauty does not retreat.Within the Beasts eyes, she power saw herself repeated twice possibly showing Beautys realisation. She is now able to see how she is viewed by society, as well as the changes she has made herself. She is no longer shallow or possesses appearance-dominated beliefs. Beauty is amazed at how is was that she had never noticed before that his agate eyes were equipped with lids like those of a man, she has at last come to accept both her own and the Beasts otherness, and is content and comfortable with herself.It was no longer a lion in her arms but a man, concludes the main idea of the story, both Beauty and the Beast bind found themselves and are comfortable, despite the reactions and isolation they experience from society. They are beaming together and become one, the idea highlighted with the tense change of the last syntax, the present tense suggesting a continuation, suggesting this occurs in the present, and should continue, an idea which resonates within the readers mind. Finally, the Duke too, within Wolf Alice has differences and repulses society his thin legs scabbed with old scars where thorns scored his pelt.Society too has hate for him, he is an outcast, much like Wolf Alice. Old scars suggest foregoing encounters with society, their macabre actions, wounding the Duke. Carter is challenging the reader, just because actions are completed by the masses, does it make them right? The Duke sees, nowhere a reflection of himself. He has retreated from society, he does not accept his character, further emphasised by his separation from society, living on his own in a gloomy mansion.Potential fear the villagers have towards the Duke is hig hlighted within the humorous euphemism lupine fiestas, perhaps suggesting that the readers do not want to accept responsibility for the actions they have performed which have driven the Duke to be so un-human. The repeated capitalisation of Duke also suggesting respect, if not fear, towards the strong, seemingly soulless character. If they had been accepting and nurturing, the Duke may have been able to blossom and progress, yet their harsh, judgemental actions have secluded the Duke, leading him to live a primal life, no conscious present.However, throughout the story, Wolf Alice grows and matures from a child to a woman, little by little developing human-like characteristics, such as the need for hygiene, looking for rags to sop the blood up. After meeting the Duke, Wolf Alice continues to progress and encourages the Duke to do so too. Finally, as if brought into being by her soft, moist, gentle tongue the face of the Duke appears in the mirror. The ideas of the story concluded, similar to The Courtship Of Mr Lyon, Wolf Alice and the Duke both accept their otherness, and encourage the other to do so.All are able to find happiness and live contently despite the views society may possess. Carter is suggesting that feminism does not mean a dominating sex, but equality between them, as each is equal within creation. In conclusion Carters use of literary and linguistic techniques successfully portray the sense of voice and the reactions of characters within both stories to the idea of otherness. Her final ideas are concluded well within both stories, creating a clear message which resonates and questions the reader, encouraging them to consider their actions within a modern-day society.

Aura in Walter Benjamin’s Illuminations Essay

In Walter Benjamins book Illuminations, two voiceicular chapters are relevant to the corpus of plant that make up film study. Art in the Age of Mechanical Reproductions and The Storyteller outline a progressive hi stage from spoken customss to the humorrn traditions much(prenominal) as film that resulted and the bumps that make up been encountered along the way. Central to these two chapters is the idea of air travel. Aura, though difficult to define, is a concept that is easy to perceive because of its engaging qualities.From oral to written to visual representations including film, the study is the nucleus that produces entertainment and ideally educates the audience. To be entertained does non require much of the audience, still education is an engaging appendage that preserves culture and maintains the aura. Because of the absence of proverbs, morals, or other trite composite statements, the effective apologueteller is kin to the guru. The advice the cashier offers is found throughout the course of the story and the listener or reader is able to draw the meaning out from the speech or pages of their own accord.As a patient fisherman learns at the end of a long day, not all adventures are fruitful. The periodless quality of the works of Nicolai Leskov can encourage the reader to lose track of the separate of the story that, when subsequent assembled, can be taken as advice. In this way, an attentive reader may find advice or counsel for many situations and the story can continue to unfold through the suggestions that good counsel offers. The White Eagle encourages quotation of different passages in order for a summary to be made and offered as a sacrifice to the luke-warm reader.However, the bank clerks traditional place is not one of summaries, annotated bibliographies, or cliff notes. m was meant to be implicit in(p) in the creation of a story which is only preserved in the social fabric of bill. The uniqueness of any event, object, or idea depends upon its temporal qualities. Time and space dictate absolutely everything according to Quantum Physicists who are considered to be on the forefront of the combination of all knowledge.These revolutionary inter-disciplinarians accommodate arrayn that gravity depends on cadence and space, that speed depends on time and space, and that even decisions depend on time and space1. The decision to tell a story depends on the time, traditionally evening when there is less work to be done, and the space, made up of gathering stack encouraging the story to be told. Without these two conditions, ample time to tell the story and ones willingness to listen, a story cannot take place.Because storytelling is an interchange between the one telling the story and the one who is destined to re-tell the story, the oral tradition is bloodsucking upon listeners for its survival. However, since the transference of the events of the tale are not verbatim, the re-telling is in fact an orig inal telling because the details have been molded to fit the circumstances of the re-telling. If the audience is comprised of chiefly children, perhaps more attention will be made to the magical parts of the story.If the audience is teenage boys, more emphasis and elaboration may be made on the graphic images in the story. In the best case scenario the perfect narrative is derived through the layers of a variety of retellings (Benjamin p. 93). When a storyteller chooses to communicate some advice that has been intertwined in the fabric of a story which is dependent on the social fabric of the group without an audience present for the telling, the unraveling of oral traditions begins. Written history has certainly provided benefits to society that are too numerous to even attempt to summarize.The unfortunate fact is that none of the advancements resulting from changing production rules have benefited the beautiful intergenerational tapestry of storytelling. A common misconception is that a sassy is in continuity with oral tradition when it is, in fact, quite a discontinuity. The novel has different properties and different purposes. For one, the novel is composed in solidarity, far from the social fabric where meaning was derived and solely existed. The reader is forced into solidarity as well and his interpretations may no longer have any bearing on those around him.That is not to say that personal meanings are unimportant, only that writing signifies the beginning of a new timeline in tradition whose grand purpose is to carry the incommensurable to extremes in the representation of human life (Benjamin p. 87). As personal importance and interpretation is difficult to verify, society centralizes on information which depends on its verifiability for survival. opus is the conveyance of information and in modern times information is of paramount importance. The outcome of wars or the accrual of wealth very much results from the timely reception of pertinen t information.Reported events are subject to immediate verifiability which causes most contemporary novelists to tread lightly when including supernatural or mystical events in their novels. As the transference of quick and efficient information is increasing, the communicability of experience is decreasing (Benjamin p. 86). Storytelling in a social context was recreating the enjoyable social setting the storyteller once experienced that was moving enough for him or her that he or she decided to provide the same experience for future generations. Even further certify in the tradition are the essential events themselves.A character in the story was once a person who, through fortuitous circumstances, participated in the events that produced the story. Although exaggerations have been added for entertainment value and alterations have been made, the attempt was always to communicate an awesome experience. In Leskovs The Left Handed Craftsman, the namesake is not by far the protagoni st, but his involvement with the steel flea from Brittan resurrected the tale which was, among many other things, a tribute to ancient craftsmen. The relationship of the storyteller to his material is that of a craftsman to his medium.Benjamin asks whether it is not his the story teller or craftsman very task to fashion the raw material of experience, his own and that of others, in a solid, useful, and unique way (p. 108). If the writer is as acutely aware of his or her audience as an oral story teller would be, it is possible to craft a utilitarian product. The solitary production method of writing that removes the writer from his or her immediate context makes this very difficult to achieve. What is addled is the mystical aura that electrified and preserved oral storytelling for so many generations.Writing by hand inevitably led to the printing press and other forms of art, such as visual art, which soon became easily reproducible. The degradation continues as the mode of product ion evolves. With the advent of the lithograph, whose origins lie in etching and engraving, works of art were beginning to lose their aura. Just as a written novel is not the same as the oral story from which it may have been derived, reproducing visual art leaves the third printing, especially when dealing with wood as was the case with etching and engraving, less clear than the first printing.In rhythm with the demonstrate of advancement, technology made pictorial reproductions more effective and efficient in their representations of real life. The march continued past the incorrigibly life-like photograph to film, silent at first, then at a speed that could keep up with speech. In contemporary times, film reproductions of actual events are so accountable that they can be used as evidence in court cases. As wonderful (for the plaintiff) as that may be, the aura that was so present and integral to the authenticity of storytelling is vanishing into the background just as wood engr aving has been subsumed by photography.The ramifications of interest here are those of social orientation, specifically social cognitions. In film, the viewer is not allowed the uniqueness of visual perception that can be found when viewing a piece of art in a gallery. The perspective is derived from variations in the height of the viewer, distance of the viewer from the art, other population possibly surrounding the viewer and the background that changes in the case of travelling art pieces. Film, being based on changes of place and focus which periodically assail the spectator, gives the viewer only two options eyeball open or eyes closed.To view is to give in to the filmmakers point of view. The social context that has been created is that the other viewers have given in as well. As for the integrity of the aura, the production method of film, which is far removed from the stage-like presentation of storytelling, is even more fabricated because of the come apart production m ethod of feature films. Additionally, the aura is lost to the audience of whom nothing more than keeping their eyes open is asked. In hopeful efforts one asks, can the aura be resurrected in film if a storyteller is united with the power of film?Indigenous tribes in modern times are the least removed from their oral traditions and thus the most hopeful for a positive response to the above question. In terms of production, the Video in the Villages Project, headed by most notably Vincent Carelli, is a prime example. The intention essentially taught indigenous people from various tribes throughout Brazil how to operate video equipment as well as to edit the final project. The indigenous people were the think tank and the executive board for the choosing of the subject of the separate films.The aura was also lost in the final project which can neither be defined as a documentary or a feature film. The people in A Day in the Village, have chosen to show some of their daily routines. A s the events are displayed in a fragmented way, one can assumed they were also taped in a fragmented manner. in that respect is no central story, just the theme of activities of this tribe. As for the aura emanating from a guru like storyteller, there is none. A film like the Inuit produced and directed The spendthrift Runner is the telling of an Inuit tale in the context of a tribal gathering.The storyteller is present throughout the whole tale but he is, obviously, on screen. With film, the context is always mutable because the same film can be shown simultaneously in innumerable locations. New York, Chicago, Los Angeles, Prague, and Minsk could all choose to premiere a film at the exact same time but the social context is completely unique in each of these situations. The languages change and the people in the theater or viewing space are unique to that particular showing.According to Benjamin The manner in which human sense perception is organized, the medium in which it is a ccomplished is determined not only by nature but by diachronic circumstances as well (p. 222). If the historical circumstances can be so easily changed, the meaning can also just as easily be changed. To the people in the lather lodge hearing that story, the aura could have been part of the captivating presence that maintained the story and created a central meaning for that society. But to an urban citizen who has had no direct contact with these traditions, the aura is not engaging and the meaning, if any has been found, is personal.The active participation of the audience is the same as any other film unnecessary. There is no tradition in this context and the film will survive even if no viewer is enchanted to listen attentively enough to later replicate the story. The fragmented production of this feature film, like any other, degrades the aura of the original story to a level which is unnoticeable. This films attempts to be part of the Hollywood entertainment genre, which alm ost categorically excludes the necessarily engaging aspects of oral traditions from which the story derives, fails to maintain its original aura.The lessons of our ancestors have always been an important aspect of corporal and cultural survival. Through film and indigenous attempts at film, the aura has been lost and it does not seem that it can be resurrected. Cultures are being subsumed into melting pots that drip individuality and suppress autonomy. Information is more important than the unique nuances a storyteller can combine with sound advice to preserve and at the same time progress a culture. If the good of all is in question, the storyteller must survive. The only issue is if there will be a context for the storyteller to survive in.

Las Casas Anticipated the Thoughts of Hobbes

I believe, Las Casas had anticipated the thought of Hobbes in any(prenominal) way. One of the battle cry of Las Casas is a peaceful and non-violent war. Hobbes in the first law he proposed, states that all(prenominal) man ought to endeavor peace, as far as he has hope of obtaining it, and when he cannot obtain it, that he may examine and use all helps and advantages of war. (Leviathan as cited in Williams 2006).Both of them had preferred that every man should seek to have peace with other workforce. Las Casas had also used the term natural rights (Carozza 2003) which was also used by Hobbes in explaining that under the natural state of man, man has the right to be violent towards other men (Williams 2006). The situations of the Indian slaves led Las Casas to fight for human rights. It integrated individual right with the collectivities in community and in society in general.Moreover Hobbes also supposed, the congregation of individuals to melody a commonwealth that would provid e associated contract with the highest form of social organization (Kemerling 2001). Las Casas firmly believed in human freedom not only among Indians but also across the globe. He soon realized that what he wanted for the blacks was to be free laborers and not barely slaves (Carozza, 2003).Hobbes had similarly adhered the concept of real freedom just like La Casas when he said that the genuine human freedom is when one work on his/her volition without having to interfere with others (Kemerling 2001). Las Casas had engaged on treaties and ideally passed law on freeing the Indian slaves, hobbes on the other hand had pictured a supreme society in which people had agreed upon as the nurseor of their interests. Invariably, both advocated a law that would protect each individual in a peaceful manner.

Harnischfeger Corporation

Financial Reporting & Analysis April 19th, 2013 Case Study- Harnischfeger Corporation 1. Describe clear the bill multifariousnesss Harnischfeger do in 1984 as stated in Note 2 of its fiscal statements. The speed up derogation method was inter neuterd from to straight-line on all lodge as sees that caused to increase after-tax net income for 1984 by $11. 005 jillion. The cumulative take of change in 1984 in that location allow be no reduction in the depreciation put down due to change. in 1984 lessen by $7. 0 million over the introductory year.Most of this reduction was a result of the bon tons agreement with Kobe Steel, Ltd. Under this agreement, Kobe agree to reimburse Harnischfeger up to $17. 0 million dollars of RD outgo over a hitch of three years. However, whatsoever students argue that Harnischfeger whitethorn be lancinate its research budget since the actual reduction in Harnischfegers 1984 R&D expense is much than one- trio of this amount. (See gift 4 , Notes 6 and 9, in the case. ) 8. Effective 1984, Harnischfeger began to include in its net gross sales products purchased from Kobe Steel, Ltd. , and interchange to third parties by Harnischfeger.Previously only the gross margin on Kobe-originated equipment was included in Harnischfegers monetary statements. This increased Harnischfegers sales in 1984 by $28. 0 million but had no impact on its pull ins. Some students would erroneously argue that this had an impact on Harnischfegers net income. (See Exhibit 4, Note 2, in the case. ) Although some of the above ar pure account decisions with no direct cash-flow consequences, the early(a) decisions profess the communitys scoreed scratch as hale as its cash flow. The teacher should ask the sectionalization to identify the latter-type decisions among the above.Discussion of Question 2 The above depth psychology shows that most, if not all, of the advertiseed profits of Harnischfeger in 1984 be produced by history change s. Therefore, the write up changes helped the circumspection report a earthshaking profit rather than a modest loss. The instructor should point this appear to the class and ask Why do you think the forethought of Harnischfeger made these method of accounting changes? Students point out a number of possible motives for the accounting changes 1. Boost the smart sets stock price so that the company could raise invigorated capital, 2.Meet the earnings targets of the companys top management salary see, 3. Avoid the violation of debt covenant restrictions, and 4. Improve the companys image with the customers, dealers, and prospective employees. Some students argue that the psychoanalysis in Question (1) shows that it is too complicated for an average investor to see by means of and through the impact of all the accounting changes. They further point out that, even if many analysts recognize the answer of the companys accounting decisions on the 1984 profits, it is quite unli kely that the analysts would be able to assess the impact of these changes in rising years.Other students are likely to argue that the market processes the describe profit numbers racket efficiently. They argue that thither are some sophisticated analysts who could perform the analysis that was done in the class. The instructor should encourage this discussion. At some point in the discussion, the instructor should intervene and summarize the show up from the research literature 1. There is commodious evidence in finance and accounting literature that shows that the capital markets are generally efficient. 2.For stock prices to shine reality in an unbiased manner, it is not necessary that everyone in the market has to process the information correctly. As long as in that location are some sophisticated investors who can see through the companys accounting changes, the stock price lead reflect this due to the possibility of arbitrage by these investors. 3. The accounting stud ies that demonstrate the stock market reaction to accounting changes conclude that the market is not fooled by the accounting decisions of firms. However, the evidence presented in these studies is not conclusive.Also, these studies do not examine whether the stock market recognizes the recurring cause of accounting changes. Without additive research, it is difficult to make conclusive statements on this issue. 4. Even if capital markets see through the accomplishments of accounting changes, managers may believe otherwise in making accounting decisions. This is likely to happen if there are no significant penalties associated with such behavior. Even if investors amply recognize the impact of Harnischfegers accounting decisions, there are other reasons for the companys managers to make these decisions.As Exhibit 2 in the case charges, the top management of the company is awarded significant bonuses based on the companys reported profits. This provides an incentive for the man agers to boost profits through accounting changes. However, if the compensation committee of the companys board of directors recognizes this possibility, the committee could adjust the reported profits before awarding management bonuses. The instructor should challenge the students by asking If investors can see through these changes from public information, why cant the board do it, especially when it has access to additional information in the firm?The third possible motive that is mentioned by the students is the desire of Harnischfegers management to forfend the violation of debt covenant restrictions. Since the company recently experienced the painful consequences of violating these restrictions, it is arguable that the management changed the accounting policies to avoid prospective violations of the debt restrictions. If debt covenants are specified in terms of accounting numbers, managers feel an incentive to choose accounting policies to minimize the violation of the cov enants.However, if lenders recognize this possibility, lending agreements would be modified to avoid this possibility as long as the cost of such a modification is not significant. The ordinal possibility is that the accounting decisions are motivated by a desire to prevail on _or_ upon the companys customers, suppliers, dealers, and employees that Harnischfeger is again bum on track and is viable. Given the nature of the companys products, a lack of confidence in the companys vi energy is likely to itch the companys ability to sell its products.In fact, the company was negotiating long-term contracts in 1984 with the governments of Turkey and China. It is quite possible that the companys move over to profitableness might get to helped the management in this respect. Similarly, the companys ability to attract and retain talented employees might guard been helped by the image that the company was back on track. During my visit to the company, Harnischfegers management pointed out one additional factor in the companys accounting decisions the role of internal management considerations.The company used the same set of accounting rules for external describe and for internal management accounting. The companys product pricing was based on fully allocated product costs, and whence its accelerate depreciation policies apparently caused its products to be overpriced relative to competition. In addition, the spunky depreciation charges led to increased capital reinvestment demands from its divisions for maintaining and replacing the companys fixed assets.The companys management mentioned three principal reasons for its accounting decisions (1) a belief that the external users of accounting data did not adjust for Harnischfegers conservative monetary coverage when comparing the companys performance with other companies in the industry, (2) the unpleasant experience with its debt covenant restrictions, and (3) the interaction between management accounting a nd external reporting. These reasons are discussed in greater detail in my paper, The Anatomy of an Accounting counterchange. implicit in(p) all the accounting changes was a reporting philosophy outlined by the then chief financial incumbent and the certain chairperson of the company In accounting there is no such topic as absolute verity. The same underlying reality can be accounted for using a fly the coop of assumptions. The earlier philosophy of this company was to choose the conservative alternative whenever there was a choice. Now we have decided to change this. We would like to tell the macrocosm that we are alive and well. We concupiscence to tell the truth but do not want to be overly conservative in doing so.When the outside world compares our financial performance with that of other companies, they may or may not take the measure and labour to untangle the takes of the differences in financial policies that various companies follow. My own belief is that pec k adjust for the writ large things like one-time gains and losses but have difficulty in adjusting for ongoing differences. In any case, these adjustments shoot the breeze a cost on the user. If people adjust for the differences in accounting policies when they compare us with other companies, then it should not matter whether we follow conservative or liberal policies. further suppose they do not adjust. Then clearly we are better off following the more liberal policies than conservative policies. I am not sure whether people make the adjustments or not, but either way we wish to present an optimistic version of the picture and let people figure out what to do with the numbers. As a company you have to put the best foot forward if you want to raise capital, convince customers that you are a viable company, and attract talented people to work for the company. I feel that the financial reporting should help rather than hinder the slaying of our operating trategy. In my opinion, the changed accounting format highlights the dominance of our strategy better than the old policies do. The instructor can sum up the class discussion on question (2) by mentioning the views of the management described above. Discussion of Question 3 After completing the analysis of Harnischfegers accounting policy changes, the class should be asked to assess the companys early. At this point, I go back to my certain question to the class, namely, Is it worthwhile to invest in the companys stock in early 1985? I call on a student who considers the companys stock a good investment and ask him or her to explain why. Harnischfegers flip-flop strategy consists of four elements (1) changes in top management, (2) cost reductions to lower the companys break-even point, (3) reorientation of the companys business, and (4) restructuring the companys finances to facilitate the implementation of the reorientation strategy. The changes in the top management be to be good. The sensitive chief executive officer (CEO) has considerable experience in Harnischfegers industry.The new CEO demonstrated his credibility with the financial community by successfully negotiating with the companys lenders to restructure the companys debt. The new management has taken several steps in the obligation direction. The companys cost-reduction programs seem to be paying off. These programs were helpful in reducing the companys losses in 1984. The financial management of the company also seems to be sound. The cost-reduction programs and the subsidy restructuring have improved the companys cash flow.The total cash-flow analysis, shown in Exhibit 1, indicates that the company has been able to generate verifying cash flow from its operations in 1984. The company raised developed new capital through a public offering of debentures and common stock and used the takings to pay off all of the companys restructured debt. Finally, the companys business strategy seems to be sound. The management recognized the capableness to form the companys strength in the material handling equipment business.Through its Harnischfeger Engineers subsidiary, the company planned to expand in this area and pore on the high margin systems business. This strategy is likely to help the company to move away from the tap and construction equipment business, which is a low-growth and cyclical industry, to a higher(prenominal)-growth and more stable business. Students who are optimistic about the companys future cite the above factors as the reasons for their support for the company and its management.They argue that these factors indicate that the companys new management has the right ideas and knows how to turn the company around. These students suggest that the managements accounting decisions were part of its attempt to implement the companys strategy and are therefore constructive. The instructor should wrap up the case discussion by reviewing the companys motives for its accounting decisi ons. The instructor should point out that understanding these motives is essential for an analyst who is interested in assessing the companys current performance and its future potential.The instructor may end the class by taking a second vote on the investment potential of the companys stock and sharing with the class the subsequent events described below. SUBSEQUENT DEVELOPMENTS The following events describe the developments subsequent to the time of the case. As can be seen, Harnischfeger seems to have succeeded in implementing its strategy effectively. Also, the company lived to liberalize its financial reporting policies. 1985 1. The company changed its accounting for duration patterns and tooling. Previously, the cost of the patterns and tooling was expensed in the year of acquisition.Under the new method, these costs are capitalized and amortized over their estimated useful lives. 2. Harnischfeger reported a net profit of $0. 74 per share for fiscal 1985. The accounting chan ge described above contributed $0. 24 per share to the reported profits. 3. The company raised $147 million by issuing preferred stock. 1986 1. Mr. Goessel was appointed as the chairman and CEO of the company, and Mr. Grade was appointed as the president and chief operating officer (COO). Previously, Mr. Goessel was the president and COO, and Mr. Grade was the CFO. 2.Harnischfeger acquired Beloit Corporation, a producer of papermaking machinery and systems, for $175 million in cash. Later in the year, stock equivalent to a 20% equity interest in Beloit was sold to Mitsubishi Heavy Industries, Ltd. , for $60 million in cash. 3. The company acquired Syscon Corporation, a firm based in Washington, DC for $92 million in cash. Syscon developed advanced computer systems for military markets. 4. Harnischfeger announced a plan to sell the companys Construction Equipment Division for approximately $17 million in cash and $55 million in debentures. . The company reported that Harnischfeger En gineers received a major order for the design of an automated railroad car assembly plant. 6. Harnischfeger reported a net loss of $1. 14 per share for fiscal 1986. This consisted of a profit of $2. 15 per share from continuing operations, a loss of $4. 45 per share from discontinued operations (Construction Equipment Division), and a gain of $1. 16 per share from the adoption of the new pension accounting rules. 1987 1. Harnischfeger received a putsch offer from Columbia Ventures, Inc. , for $19 per share in cash.The company considered the offer inadequate and rejected it. Exhibit 1 Total Cash-Flow Analysis ($ in thousands) 1984 1982 1981 Working capital from operations $ 2,961 $ 1,763 $ (55,902) (Increase)/decrease n accounts due (23,908) (5,327) 42,293 (Increase)/decrease in in ventories 9,282 56,904 26,124 (Increase)/decrease in refundable income taxes and link interest 11,289 (2,584) (6,268) (Increase)/decrease in other current assets 259 10,008 (439) Increase/(decrease) in accounts payable 16,488 (1,757) (3,302) Increase (decrease) in employee compensation and benefits payable 698 (15,564) (3,702) Increase/(decrease) in increase plant closing costs (3,888) (14,148) 20,496 Increase (decrease) in other current liabilities (3,181) (15,927) (3,030) Cash from operating pass $ 10,000 $ 13,368 $ 16,270 Minus plant and equipment additions (5,546) (1,87 1) (10,819) Cash before dividends, investments, and external financing $ 4,454 $ 11,497 $ 5,451 Minus cash dividends 0 0 (2,369) Cash before investments and external financing $ 4,454 $ 11,497 $ 3,082 Minus advances to unconsolidated companies (2,882) 0 0 Plus other 269 1,531 848 Cash before external financing $ 1,841 $ 13,128 $ 3,930 External Financing Proceeds from senior notes and subordinated Debentures $ 120,530 $ 0 $ 0 Conversion of export and factored receivable sales to debt 0 23,919 0 Restructured debt 0 158,058 0 Debt replaced, including conversion of receivable sales of 23,919 0 (158,058) 0 Repayments of debt (161,500) (760) (9,409) Increase (repayment) of short-term bank notes payable 2,107 (3,982) (2,016) Other increases in debt 1,474 0 25,698 Issuance of common stock 21,310 0 449 Issuance of common stock warrants 6,663 0 0 paying(a) pension assets reversion 39,307 0 0 Cash from external financing $ 29,891 $ 19,177 $ 14,722 Net increase (decrease) in cash and temporary investments $ 31,732 $ 32,205 $ 18,652 2. What is the effect of the depreciation accounting method change on the reported income in 1984? How lead this change affect profits in future years? It increased the net income to $11 million for 1984 or $. 93 per common and common equivalent share. The straight-line method will allow the assets to continue to depreciate in the same amount for the life of the asset.This change will increase profit in future years even thought the depreciation expense in strait-line will be higher that wouldve been with accelerated method. 3. What is the effect of the depreciation lives change? How will this change affect future reported profits? As a result of going to strait-line the company also has changed its estim ated depreciation lives on certain U. S. plants, machinery and equipment and correspondence prizes on certain machinery and equipment, which increased net income for 1984 by $3. 2 million or $. 27 per share. No income tax effect was applied to this change. This change should report higher profits in the approaching years. $3. 2 million or $. 27 per share. No income tax effect was applied to this change. This change should report higher profits in the coming years. 4.The depreciation accounting changes assume that Harnischfegers plant and machinery will plump longer and will lose their value more slowly. Given the business conditions Harnischfeger was facing in its primary industries in 1984, are these economic assumptions justified? Not necessarily, they can not fully cry the outcome of these changes but history shows them that as long as their plant machinery are more up to date production will perform at a better rate which should lead to worthful resources needed to conduct good business. 5. In Note 7, Harnischfeger describes the effect of last in first out archive voiding on its reported profits in 1984.Describe what is meant by LIFO colonisation and how liquidation affects a companys income statement and balance sheet. By LIFO liquidation means when a companys accounting sells its oldest inventory since the current sales are higher then current purchases then the liquidation will occur, meaning that old(a) inventory will be sold. The effect of the LIFO liquidation on the companys income statement is an increase in net income by $2. 4 million or $. 20 in fiscal year 1984. There is no income tax effect. On the balance sheet there is a decrease of inventory, due to liquidation. 4. The depreciation accounting changes assume that Harnischfegers plant and machinery will last longer and will lose their value more slowly.Given the business conditions Harnischfeger was facing in its primary industries in 1984, are these economic assumptions justified? The y cannot fully predict the outcome of these changes but history shows however, we know they were experiencing a drop in sales this would also mean that they were giving little use to their machinery, and that would cause less wear and tear to the machinery justifying and increase on the useful life of the asset. 5. In Note 7, Harnischfeger describes the effect of LIFO inventory liquidation on its reported profits in 1984. Describe what is meant by LIFO liquidation and how liquidation affects a companys income statement and balance sheet.The liquidation means selling of older inventory since the current sales are higher then current purchases then the liquidation will occur and as result any inventory not sold in previous periods essential be liquidated. The company will benefit by an increase in net income by $2. 4 million or $. 20 in fiscal year 1984. Meaning that the net loss of previous year 1983 was reduced by approximately 15. 6 million. The balance sheet would have decrease of inventory from 12. 6 mil in 1983 to 5. 5 mil in 1984. 6. Note 8, states Harnischfegers allowance for indefinite accounts. Compute the ratio of the allowance to gross receivables (receivables before the allowance) in 1983 and 1984.What would the allowance have been if the company keep the ratio at the 1983 level? How much did the pre-tax income increase as a result of the changed ratio in 1984? The companys provision for provisional accounts receivables as a contribution of total receivables was 8. 4% in 1984. The corresponding percentage in 1983 was 11. 3%. If the company maintained the same percentage provision in the two years, the problematical debt expense in 1984 would have been $1. 5 million more than the reported expense. 7. Note 9, page 216, states that Harnischfeger decreased R&D expense in 1984 relative to the previous two years. Do you think this change was motivated by business considerations or accounting considerations?How did this change affect the companys re ported profits in 1984? Also R&D expense in 1984 decreased by $7. 0 million over the previous year. Most of this reduction was a result of the companys agreement with Kobe Steel, Ltd. Under this agreement, Kobe agreed to reimburse Harnischfeger up to $17. 0 million dollars of RD expense over a period of three years plus the company was reduced in its size so there was no need to that big expenditures on RD. 8. Note 11, describes a number of changes in Harnischfegers pension plans in 1984. Describe these changes as clearly as you can. What are the economic consequences of these changes to Harnischfeger and its workers?The reduction in benefits and wedges were significant from 1982 to 1984. In 1984 the pension expenses accounted for 1. 9 million, 1983 for 6. 5 million and 1982 for 12. 2 million The change in the return on investment assumption is for all US plans. The economic consequence is that there will be less expenditure made by these pension owners during the lifetime of their pension. The company established a new plan, which goal was an improvement in the minimum pension benefit. This constituted in a restructure of the compensable Employees Retirement Plan. From one side that decision could help the company to rebuild the trust of customers and suppliers for continuing in business.From the other side, the workers would suffer a significant economic lost and could lose the motivation to work for the company. But there is a possibility that a positive view could emerge because they could appreciate the companys efforts to keep them working there, and then cooperate to take the company to the next level. 9. How did the pension plan changes affect Harnischfegers financial statements in 1984? Are these changes likely to affect future profits? The effect of the changes in the investment return assumption rates for all U. S. plans, together with the 1984 restructuring of the U. S. Salaried Employees Plan, was to reduce pension expense by approximately $4. 0 million in 1984 and $2. million in 1983, and the actuarial present value of accumulated plan benefits by approximately $60. 0 million in 1984. This may have an effect on future profits. The pension plan changes affected positively the statements in 1984. Less assets were available for benefits therefore, more income was reflected in the financial statements, which contributed to the cash to pay debt obligations. Furthermore, if reducing the debt, company could recover the banks and shareholders trust. 10. tot all the accounting changes Harnischfeger made in 1984, and their effects on pre-tax profits and cash flows in 1984. 1. diversify in the recognition of some types of sales. This resulted in a change in sales calculation.Harnischfeger incorporated products purchased from Kobe Steel, which were re-sold by the company, into its net sales. This increased aggregate sales and cost of sales by $28 million. The effect of the change in sales calculation was an increase in both aggregat e sales and cost of sales by $28 million. Also, profit margin dropped from 1. 55% to 1. 44%, which represented a 7. 1% change in profit margin. 2. metamorphose in the fiscal year for some foreign subsidiaries. By changing the fiscal year of foreign subsidiaries (ending period of September 30 instead of July 31), the effect was the lengthening of the 1984 reporting period for the subsidiaries from 12 months to 14 months.This increased sales by $5. 4 million. 3. Change in the depreciation methods on assets. The depreciation policy for financial reporting purposes was changed to a straight-line method from a principally accelerated method. The effect of the change in depreciation method (straight-line method) was a net income of $11 million accomplished in 1984. Overall, depreciation charges resulted in an increase of $3. 2 million in net income in 1984. 4. Change in the use LIFO liquidation in inventory valuation. The effect of LIFO inventory liquidation was an increase in 1984 net income by $2. 4 million, as gains. 5. Change in the allowance for doubtful accounts.The company adjusted its allowance for doubtful accounts to 6. 7% of sales for 1984 from 10% of sales in 1983. The effect of the change in the allowance for doubtful accounts was that it resulted in $2. 9 million in operating income for 1984. 6. Change in the R&D expenses. Harnischfeger significantly reduced its R&D expenses to $5. 1 million in 1984, from 412. 1 million in 1983. The effect of the change in R&D expenses was an increase in operating profit by $9. 1 million. 7. Change in employee pension plans. The effect of the change in pension plans was a reduction in pension expenses by $14 million and increase in net income by $3. 9 million, and a positive cash flow. 11.Accounting statements are used by investors, lenders, customers, employees, and governments in dealing with Harnischfeger. Among these groups, who is most likely to see through the above accounting changes, and who is least likely to do so? The least likely to see through the accounting changes are just normal people who dont know accounting concepts because some methods of reporting can overstate or minimise the numbers without a sustainable change so investors, lenders, and governments should be the ones to most likely see through the change and based on what they see they make a decisions. Employees in accounting, finance, and upper management should be able to see through the changes. 12.Are the accounting changes likely to help or to hinder Harnischfegers ability to implement its business plan? Be as specific as possible. Even thought the changes indicate an optimistic move, it does not guarantee that the company is going to be able to implement its business plan. The changes made strongly justify companys boost in the periods analyzed. From my point of view, company reflects a positive result on management through its financial reports. Basically the mission to satisfy shareholders and business related entities such as banks and suppliers was accomplished by showing the ability to overcome financial problems through management based on the financial statements.However, the accounting practice can be a matter of numbers convenience and it can be altered just to show easy actions. 13. Overall, what is your assessment of Harnischfegers future as of 1984? The company is taking a risk by expecting that the one-time boost in income and cash in 1984 will enable the company to successfully expand internationally and grow in new high tech areas and become profitable once again. They wanted to make their financial statements look pretty so that investors would buy their stocks and suppliers would continue giving credit for being able to produce product and sell. They need to lay off playing with accounting methods and hiding the true story otherwise they will be in danger to not survive in a long run.