Communications Surveillance, Privacy and Its Ethical Implications Research Paper

Communications Surveillance, Privacy and Its Ethical Implications - Research Paper Example So in order to deal with serious issues communications surveillance becomes essential but it is not ethical. This paper also discusses the ethical validity of communications surveillance in light of Kant’s ethical theory. Introduction It is an admitted fact that in the past few years, surveillance and observation of individuals' communications have been turning out to be more common, more unsystematic and more enveloping, same as our dependence on electronic communications grown. Additionally, almost all the major global laws and regulations on human rights ensure protection of the right of individuals to be free from unnecessary surveillance. On the other hand, this assurance has trickled down into nationwide legal or official requirements ensuring the privacy of communications. In the majority of democratic countries, surveillance of verbal, telephone and digital communications are applied through law enforcement or intelligence agencies simply after approved by a judge, as well as simply in the inquiry of serious crimes (Privacy International, 2012). Up till now government agencies carry on to lobby for improved surveillance facilities and capabilities, mainly as technologies transform. In addition, communications surveillance has gone beyond the digital and Internet communications. In fact, in the majority of countries, security agencies have forced internet service providers as well as telecommunications firms to keep an eye on users’ communications. Also, the many of these actions are performed under the uncertain authorized base as well as remain unidentified to the public (Privacy International, 2012). This paper presents an overview of Surveillance of communications. The basic aim of this research is to analyze the legal, privacy and ethical implications of communications surveillance. Communications Surveillance: An overview In the past few years, telecommunications and computing technologies have seen radical changes. In fact, the typic al acceptance of modern communication platforms such as e-mail, mobile telephones and the Web as well as the ever-increasing adoption and implementation of peer-to-peer Voice over IP (VoIP) telephony have considerably changed and improved the way people communicate in the 21st century. In addition, huge increases in computing and data storage facilities and capabilities have provided governments with a wide variety of innovative tools and techniques for eavesdropping on these communications (Brown, 2009). A lot of organizations make effective use of technology to basically transform the way business tasks are carried out, by making use of technology in ways that break the traditional rules of carrying out business activities. For instance, Kmart and Wal-mart are making use of teleconferencing to facilitate headquarters-based merchandisers to provide store managers in the field with direction and recommendation, facilitating them to unite local programs with business objectives (Hers chel & Andrews, 1997) Surveillance is defined as an operation or an event during which the actions of a particular individual are monitored and documented. In this scenario, communications s

RNA-Seq and Microarray Analysis Research Paper Example | Topics and Well Written Essays - 2500 words

RNA-Seq and Microarray Analysis - Research Paper Example Therefore, dogs become the best models for indentifying the genetic underpinnings that are associated with cancer in humans (Mooney, et al., 2013). The fact that dogs and humans depict similarities in cancer treatment and responses also allow for the opportunity to apply advanced cancer diagnostic tools. This is meant to enhance the understanding of the possible treatment of cancerous diseases for the benefit of both dogs and man (Mooney, et al., 2013). The typified canine lymphoma in dogs presents some analogous characteristics with the human Non-Hodgkin’s Lymphoma (NHL) in form of biological and other clinical features. This makes it possible to understand this type of cancer in humans (Mooney, et al., 2013). The canine lymphoma is the most common canine cancerous disease in dogs accounting for 24% occurrence. On the other hand, the NHL is the most common cancer in the USA, while it has almost doubled throughout the world in the last 35 years (Mooney, et al., 2013). Canine cancer is a multi-centric lymphadenopathy cancer that has no other organs involvement, requiring the same type of treatment that apply the multi-agent protocol, which is the standard of care for the NHL cancer in humans (Mooney, et al., 2013). Therefore, the understanding of the canine lymphoma is acceptable for enabling the understanding of the diagnostic process and therapeutic treatment of the NHL patients (Mooney, et al., 2013). The methodology applied in this study first sought to attain the consent of the dog owners that were participating in the study. This was followed by seeking for the approval of the Institutional Animal Care and Use Committee since it the body responsible ensuring the welfare of animals subjected under studies. The sample applied in the study was 30 dogs, from which Fine needle aspirates (FNAs) were collected for analysis (Mooney, et al., 2013). The dogs qualifying for the study required to have a lymph

Toni Morison Analysis | Feminist Postcolonial Approach

Toni Morison Analysis | Feminist Postcolonial Approach Although Toni Morrison is known for her epic themes, vivid dialogue and richly detailed characters but this essay focuses on her approach towards feminist post colonialism. At first I will give a brief overview of the term feminist post colonialism and demonstrate how feminist discourses and post colonialism shared many similarities. Further this essay examines the construction of radicalized and gendered identities in Morrisons fictional work. I will also explore how these identities are constructed and created in fiction by using a feminist postcolonial approach. Morrisons text by addressing historical issues critically and in so doing attempting to heal historical wounds; it may also seek to change it. She focuses on the damage that the black women characters suffer through the construction of femininity in a radicalized society. I will extensively focus on Morrisons novel Jazz, Beloved, and The Bluest Eyes and elaborate how by using different narrative techniques such as characte rs, plot, setting and imagery to mirror the atrocities done to the Afro American women. Key words: Post colonialism, feminism, slavery, African American women, Harlem renaissance, Beloved. Nobel Prize laureate, Toni Morrison is considered to be one of the most popular and most important authors of the 20th Century. Much of her literary work has actively challenged the stereotypes that have been imposed on African American women throughout history. The characters in her novels are beautifully portrayed in order to allow the reader to explore their journeys and the way in which they are presented. The expression of the black female voice is characteristic of Toni Morrisons novels. Morrison, through her black female characters portrays the collective experience of black women in America which are shaped by the past experience of slavery and by the patriarchal capitalist American society. Patriarchy in America dates back to the colonial period when male authority and female submission was essential to the subsistence economy and to the social set-up. This society marginalized woman and gave them meager and indirect access to power in the community. Before going into the de ep analysis of Morison works from the feminist postcolonial perspective we must consider how both feminism and postcolonial interlinked. Feminist discourse and post-colonial theory shares many similarities. Firstly, both discourses are political and concern themselves with the struggle against oppression and injustice. Moreover, both reject the established patriarchal system, which is dominated by the hegemonic white male, and also deny the supposed supremacy of masculine power and authority. There are a significant number of literary texts that are written from both a feminist and post-colonial standpoint. Feminism, in its various forms, is a popular and powerful vantage point for postcolonial thought, and each of these texts presents a number of ways that colonization-and the consequences which last well into postcolonial eras. These texts often share views on the individuality and disparity of the subject, as well as agreeing on shared strategies of resistance against dictatorial external forces. These texts deal with the double colonization of women by both their male counterparts and the dominant colonial powers .Specially, it becomes clear that the female body becomes a thing of commodity, an item to be owned, controlled, or abused for sexual gratification by those in power. Ultimately, as one move both with and through feminist perspectives, it reveals that colonization works by creating a system of interlocking oppressions such as race, gender, sexuality, class, etc. The writings of Toni Morrison are identified with formerly colonized peoples and shaped this web of interlocking oppression in her own way. She wrote with postcolonial perspective and we find the traces such as magical realism, oppression of women, search for home and self-identity, homelessness, rootlessness, language, gender stereotype, classism, racial differences etc. throughout her writing. à ¢Ã¢â€š ¬Ã‚ ¦ Who in novels characterized by visionary force and poetic import, gives life to an essential aspect of American reality this statement by the Swedish academy is an appropriate description of Nobel Prize laureate Toni Morrison. Her novel Jazz which was first published in 1992 is set in Harlem of the 1920. It reestablishes an essential aspect of African American history_ the Harlem renaissance. Harlem Renaissance was an intellectual movement that was significant to the emancipation of African American at the beginning of 20th century. Setting her novel at the backdrop of this movement, she regenerates a black historical past and has given life to it. Morrisons Jazz looks back upon the Harlem Renaissance from a late 20th century perspective and revolves around the stories of African American characters Violet, Joe and Dorcas. In Jazz, Toni Morrison wants to create a novel that explores the essence of jazz. In her introduction to Jazz, Morrison writes, I wanted the work to be a manifestation of the musics intellect, sensuality, anarchy; its history, its range and its modernity. Due to this Morrisons novel not only reflects the evolution of Jazz music but also captures the soul of the jazz movement. Morrison molds the settings, plot lines, characters, and structure of her novel to recreate the rich history, revolutionary spirit, and progressive style of jazz. Morrison uses the settings in Jazz to reflect the history of the jazz movement. It also addresses its influence on the Harlem Renaissance. In addition, Morrison uses flashbacks to addresses significance settings associated with the Great Migration. Moreover, she uses the settings in the novel to reflect the connection between jazz and African American culture and history. Morrison addresses the spirit of anarchy that was embodied in both the jazz movement and Harlem life. Morrison structures the plot lines, narratives, and characters of Jazz to reflect the elements of musical anarchy, as well as to reflect the violent and anarchical spirit of the jazz moment and life in Harlem during the Renaissance. The chaotic and violent aspect of the lives of African American woman living in Harlem during the Renaissance is reflected in the actions of Violet. The lawlessness in Jazz is shown when we are confronted with the horrible action of Violet attacking the corpse of her husbands lover. Further we find out that Joe Trace is the girls murderer and are drawn deeper into the chaotic, violent world of Harlem. The actions of both Joe and Violet Trace result from their inability to accept the changing views regarding gender. Likewise, Joe Trace illustrates the possessiveness of African American males and the refusal to accept the new views to gender power. Joe kills Dorcas because she attempts to leave him. Joe is actually tied to old views of sexuality. He links sex with possession. When Dorcas rejects him and seeks sexual fulfillment in another, Joe Trace speaks out against her use of gender power. The domestic violence that spread through Harlem during this period resulted from the violent rejection of changing sexual and gender norms. In addition, it reflected the chaotic and anarchical spirit of the jazz age time when both violence a nd sensuality were at the forefront of the musical, intellectual, and cultural lives of African American life. The importance of sexual expression cannot be denied when discussing the Harlem Renaissance and Jazz Age. Sexual expression became a landmark of jazz music, dance, and culture. Morrison points out the sensuality of jazz music through the sensual relationship between Joe Trace and Dorcas. The relationship between Joe and Dorcas is passionate kind of love. Their relationship revolves around secret sexual encounters and passionate emotions. When Morrison writes playful fingers examine and caress, we picture lovers caressing each other and jazz musicians playing their instruments. Morrison uses sensual characters, plot lines, and language to mirror the sensuality of jazz and the boldness of sexual expression associated with the Jazz Age. In Jazz, Morrison reflects the structure of jazz through her modernist composition. Morrison mimics jazz composition in her creation of the novel. She uses numerous voices, structured plot lines, disconnected sections, bold and poetical language, and sensual plot lines and imagery to elaborate her ideas about that age and the situation prevailing in Harlem at that time. Through her use of various elements of modern fiction styles and structures, Morrison brings to life the boldness, sensuality, tension, and history of jazz. In Jazz, Morrison addresses the importance of African American culture and musical forms on the ideas of the Jazz Age through her characters, settings, plot lines, and modernist structure, in order to mirror the jazz history, spirit, and structure of African America art and thought. Toni Morrisons Beloved, offers significant insight into power relations through her female protagonists. The most critical type of colonial oppression experienced by the women of Beloved is physical that is concerned with controlling and taking benefit of the bodies it subjects. Sethe and her family have the direct experience of being owned by white slave holders. Women in this novel often suffer violent and controlling sexual abuse that is either not present or in much less drastic forms for the colonized men. In Beloved, a particularly disturbing form of this oppression happens when Schoolteacher and his boys restrain and violate Sethe. Morrisons novel, however, not only shows the female body oppressed, but also struggle for individuality and self-ownership. Denver, when thinking about her family considers the situation a slaves body is in both materially and under colonial ideology: Grandma Baby said people look down on her because she had eight children with different men. Colored people and white people both look down on her for that. Slaves not supposed to have pleasurable feelings of their own; their bodies not supposed to be like that, but they have to have as many children as they can to please whoever owned them (Morrison 246-7). Even in the cruel reality of sexual slavery, women like Baby Suggs are able to reclaim their humanity by simply enjoying sex. One of the glaring ironies, or hypocrisies, of colonialism is that it condemns the colonized for the very things it forces them to do. It condemns the enslaved woman for being sexually assorted, yet at the same time forcers her to have as many children as pos sible. In Beloved, colonial power over the sexual life of the female body is a horrific reality, but freedom is as close as ones own physical selfhood. Slaverys destruction of identity is another postcolonial theme from feministic point of view in the novel under discussion. Beloved explores the physical, emotional, and spiritual devastation done by slavery. The most dangerous effects of slavery are its negative impact on the former slaves senses of self, and the novel contains multiple examples of self-alienation. Paul D, for example, is so alienated from himself that at one point he cannot tell whether the screaming he hears is his own or someone elses. Slaves were traded as subhuman or as commodities whose worth could be expressed in dollars. Sethe was also treated as a subhuman. She once walked in on schoolteacher giving his pupils a lesson on her animal characteristics. She seems to be isolated from herself and filled with self-loathing. Yet her children also have volatile and unstable identities. Denver conflates her identity with Beloveds, and Beloved feels herself actually beginning to physically disintegrate. There is a sense of complete loss of self and existence among most of the characters in the novel. Due to the inability to believe in their own existences, both Baby Suggs and Paul D become depressed and tired. Baby Suggss fatigue is spiritual, while Paul Ds is emotional. Other slaves-Jackson Till, Aunt Phyllis, and Halle went insane and thus suffered a complete loss of self. Yet Sethes act of infanticide illuminates the perverse forces of the institution of slavery. Under slavery, a mother best expresses her love for her children by murdering them and thus protecting them from the more gradual destruction wrought by slavery. Where slavery exists, everyone suffers a loss of humanity and compassion. For this reason, Morrison suggests that our nations identity, like the novels characters, must be healed. Crucially, in Beloved, we learn about the history and legacy of slavery not from schoolteachers point of view but rather from Sethes, Paul Ds, Stamp Paids, and Baby Suggss. Morrison writes history with the voices of a people historically denied the power of language, and Beloved recaptures a history that had been lost-either due to willed forgetfulness or to forced silence. Magical realism as a dominant literary mode in Toni Morrisons Beloved can be considered as a decolonizing agent in a postcolonial context. Morrisons narrative in Beloved, takes the advantage of both realism and magic to challenge the authoritative colonialist attitude and so can be alleged as a powerful and efficient method to project the postcolonial experience of African-American ex-slaves in the Unites States. It also provides an alternate point of view to Eurocentric accounts of reality and history to attack the solidity of Eurocentric definitions. It is also a consequence to mirror the hidden and silenced voices of numerous enslaved generations of African-Americans in the history of United States. Beloved is written from the marginal point of view of African-Americans who do not have social and political power. It is the story of Sethe, an ex-slave, who grieves the fact that she murdered her baby girl in order to save her from a life of slavery. She mourns so much that her grief becomes manifest into a body of a young woman named Beloved, a ghost in the beginning, the same age that Sethes dead baby would have been had she lived. The presence of two opposing discursive systems of magic and real in Beloved can reflect the tensions between the colonized and colonizer discourses in a postcolonial context. Applying postcolonial terminology, realism represents the hegemonic discourse of the colonizer while magic refers to the strategy of opposition and resistance used by the colonized. Magical realism can also provide a way to fill in the gaps of cultural representation in a postcolonial context by recovering the fragments and voices of forgotten histories from the colonized point o f view. In other words, magical realism may serve as the transformative decolonizing project of imaging alternative histories. The magical realism of Morrisons text by addressing historical issues critically and in so doing attempting to heal historical wounds, not only can reflect history, it may also seek to change it. Thus, Beloved can be read as a postcolonial historiographic intervention, a strategic re-centering of American history in the lives of the African- Americans who are historically dispossessed. Toni Morrisons novel, The Bluest Eye examines the construction of radicalized and gendered identities in fictional texts, specifically in Afro-American writings. In the novel, Morrison challenges Western standards of beauty and elaborate that the concept of beauty is socially constructed. Morrison also recognizes that if whiteness is used as a standard of beauty or anything else, then the value of blackness is diminished and this novel works to subvert that tendency. In demonstrating pride in being black, this writer does not simply portray positive images of blackness. Instead, she focuses on the damage that the black women characters suffer through the construction of femininity in a racialised society. As Paul C. Taylor argues, a white dominated culture has racialised beauty, [in] that it has defined beauty per se in terms of white beauty, in terms of the physical features that the people we consider white [people] are more likely to have (Taylor, 1999, 17, emphasis in original). Therefore, in the process of trying to achieve beauty, as Taylor further argues, the experience of a black woman à ¢Ã¢â€š ¬Ã‚ ¦ differs from the experiences of à ¢Ã¢â€š ¬Ã‚ ¦ Jewish and Irish women (Taylor, 1999, 20). This can clearly be seen in the ways that the black women characters in Morrisons novel suffer in trying to conform to Western standards of beauty. The Bluest Eye tells the story of an eleven year old black girl, Pecola Breedlove, who wants to have blue eyes, because she sees herself, and is regarded by most of the characters in the novel, as ugly. The standard of beauty that her peers subscribe to is represented by the white child actress, Shirley Temple, who has the desired blue eyes. The novel starts with the description of an ideal white family but in the near-parodic style of a school reading primer, where we meet Dick and Jane and their lovely parents living in a nice and comfortable house with a lovely dog and a cat. The Dick and Jane text functions as the hegemonizing force of an ideology ([focused by] the supremacy of the bluest eye) by which a dominant culture reproduces its hierarchical power structure (Grewal, 1998, 24). As Donald B. Gibson also demonstrates, the Dick and Jane text implies one of the primary and most insidious ways that the dominant culture exercises its hegemony, through the educational system. It reveals the role of education in both oppressing the victim and more to the point teaching the victim how to oppress her own black self by internalising the values that dictate standards of beauty (Gibson, 1989, 20). In contrast to this hegemonic identity, the main black characters are depicted as various and very different characters located in three hierarchical families: first Geraldines, then the MacTeers and at the bottom, the Breedloves. The novel shows how these black characters respond to the dominant culture differently and this refutes easy binary social distinctions. Pauline Breedlove, Geraldine, Maureen Peal, and Pecola are black characters who try to conform to an imposed ideal of femininity. They are absorbed and marginalized by the cultural icons portraying physical beauty: movies, billboards, magazines, books, newspapers, window signs, dolls, and drinking cups (Gibson, 1989, 20). Pauline Breedlove, for example, learns about physical beauty from the movies. In Morrisons words, along with the idea of romantic love, she was introduced to another physical beauty. Probably the most destructive ideas in the history of human thought. Both originated in envy, thrived in insecurity, and ended in disillusion (Morrison, 1970, 1999, 95). Consequently, in trying to conform to the ideal of white femininity, the black women characters despise their blackness which in turn leads to self-hatred. They see themselves through the eyes of white people and their worship of white beauty also has disastrous effects on their own community. Geraldine, for example, represses her black characteristics which are not fitted to white femininity as she strives to get rid of the funkiness (Morrison, 1970, 1999, 64). Being well educated and having adopted Western ways of life, Geraldine draws the line between coloured and black. She deliberately teaches her son the differences between coloured and black: Coloured people were neat and quiet; niggers were dirty and loud (Morrison, 1970, 1999, 67). However, not all the black characters admire or are in awe of Western standards of beauty. The novel also shows black people who are aware of the danger of adopting Western standards of beauty. Claudia, the young girl narrator, at the very beginning of the novel, describes herself as indifferent to both white dolls and Shirley Temple. She also realizes that she does not really hate light-skinned Maureen but hates the thing that makes Maureen beautiful. As children, Claudia and her sister Frieda are happy with their difference, their blackness: We felt comfortable in our skins, enjoyed the news that our senses released to us, admired our dirt, cultivated our scars, and could not comprehend this unworthiness (Morrison, 1970, 1999, 57). This may suggest that Claudia resists the pressure to conform to a white vision of beauty. Therefore, Claudias consciousness can also be read as decolonising her mind from colonial oppression as she frees herself from white standards imposed on black people. As Grewal argues, individuals collude in their own oppression by internalizing [the] dominant cultures values in the face of great material contradictions (Grewal, 1998, 21). Quoting Terry Eagleton she also argues that the most difficult thing in emancipation is to free ourselves from ourselves (Grewal, 1998, 21). Through Claudia, however, the novel suggests that some are capable of challenging this, but for the victims of such oppression this awareness may come too late. Conclusion: There are many literary texts and writers who have written from feminist postcolonial view but Toni Morison stand head and shoulder above due to her fictional writing about Afro American community in general and for black women in specific. There are many works of Morrison which make her distinguish among others. We find several post-colonial themes in her novels like slavery, homeliness, rootlessness, cultural clash, mimcry, question of identity, language, magic realism, marginlizatin etc. but these all themes has been presented through a female point of view that how these things add suffering in the woman life. The postcolonial vision of black identity and specifically black woman identity is that Morrison attempted to shape in her novels. These novels have primarily focused on how black people have been spiritually and physically victimized throughout the oppressive black history in the United States. She presented the question of identity of black community, that how they were n eglected even as a human being. In her novels we see complexity of colonial relations between blacks and whites. When we analyse these fictions it reminds us the work of postcolonial theorists like Frantz Fanon and Homi Bhabha, which particularly integrates the concepts of mimicry, ambivalence, and hybridity. Morrisons fiction in the frame of postcolonial theory very aptly presents postcolonial black identity.

Comparison Of Job And Odysseus Essays -- essays research papers

The agency of Job and Odysseus is controlled by God and the gods. Neither Job nor Odysseus have agency when the gods are against them. The relationship between the divine and human agency is a well-established one in both the ancient Hebrew and ancient Greek cultures. Many acts that could be attributed to human agency are often credited to gods, especially human errors or misdeeds. Humans try to forfeit a good deal of their agency to the gods willingly. Nevertheless the gods have no reservations about revoking agency from humans. Neither Job nor Odysseus had agency when a god was against them.   Ã‚  Ã‚  Ã‚  Ã‚  Job has no agency, no participation in God’s decision to make him the object of a wager. God does not give him the option to decline and he is presented with no opportunity in which he might refuse God outright. He has no control over the duration or intensity of his suffering. He is completely at the mercy of God.   Ã‚  Ã‚  Ã‚  Ã‚  There is nothing to give an indication of how much agency Job had before the wager. However the arguments Job makes in chapter three through thirty-seven suggest some agency, especially in his questioning of God: “Does it seem good to thee to oppress, to despise the work of thy hands and favor the designs of the wicked? Are thy days as the days of man, or thy years as man’s years, that thou dost seek out my iniquity and search for my sin, although thou knowest that I am not guilty, and there is none to deliver out of thy hand?'; (Job, chapter 10, verses 3, 5-7). We will assume Job has as much agency as one could who was “blameless and upright, one who feared God, and turned away from evil'; (Job, chapter 1, verse 1).   Ã‚  Ã‚  Ã‚  Ã‚  The events that destroy Job’s property and children seem to be agency limiting by their very nature. To Job, the entire chain of incidents must have appeared as a string of unfortunate coincidences. There was no element of predictability, no chance for Job to prepare for or thwart Satan’s plan. Job was blindsided. His agency was restricted by his limited knowledge of what was happening around him. The events Satan chose as a means to obliterate Job’s possessions and his children, were random and uncontrollable for Job. There was no room for any expression of agency on his part. Job&am... ...erience a loss of agency because of a god. There is one significant difference that stands out between Job and Odysseus. That is the reason for their loss of agency and suffering. The reason in for Odysseus’ torment is obvious: he blinded Poseidon’s son. How anyone could not expect some form of vengeance, and sometimes I get the feeling Odysseus is caught unaware by Poseidon, is a mystery to me. The rationale behind Job’s reduction in agency is much less clear and is never addressed by God, who was an accessory to the whole affair by knowingly allowing it to take place. The comforters suggest possible explanations, unhidden sin or a lesson from God, but neither suggestions are confirmed or denied. The reason God accepted Satan’s wager remains a playground for speculation. When the plans of the gods, or God, are against them, neither Odysseus nor Job have control over the direction their lives take. They can only contemplate why it is happening and wait for it to end. Of course, once peace is made with the gods, agency is restored and Job and Odysseus return to the lives waiting and watching, for it is the divine that controls their agency.

A Rose for Emily: Pressures of Society

Pressures of Society Most people desire to fit in with the social norm. People do not want to be outcasts or different. Everyone in a society tries to fit into their cookie cutter forms to make themselves just like everyone else. Society does not like those who don't fit in and meet their standards. In the short story â€Å"A Rose for Emily† by William Faulkner, the main character Emily lives in a society full of high morals and monetary status. The setting plays a huge role on the actions of Emily and forces her to seclude herself from the rest of society. A Rose for Emily† takes place in post- civil war Jefferson, a small town in the deep south of the United States. The setting of the story helps illuminate the values of society during that time. Emily's society was built on the beliefs that the white, upper-class citizens were far more superior to everyone else. Being that they were more superior, everyone was held to a higher standard. The people of Jefferson were ex pected to have prim and proper houses and yards, high morals, and to obey all of the town's laws. While Emily was part of the upper-class, she did not quite fit in to society's cookie cutter mold. Emily's house was an eyesore to the rest of the town, she was said to be dating a gay man who was of the working class, and she did not pay her taxes. The people of the town began to question Emily's sanity because she was not just like everyone else. â€Å"Some of the ladies began to say that it was a disgrace to the town and a bad example to the young people†¦. but at last the ladies forced the Baptist minister†¦. o call upon her. † (94-95) These actions show how much society truly wanted to change Emily's way of life so she would fit in with them and stop ruining their image. The southern country setting with these harsh conditions led Emily to lock herself in her home in order to seclude herself from society. Emily did not feel welcome in her society. She knew that the others judged her and looked down upon her for her actions. The pressures of society took a huge t oll on Emily. The front door closed upon the last one and remained closed for good. When the town got free postal delivery, Miss Emily alone refused to let them fasten the metal numbers above her door and attach a mailbox to it. She would not listen to them. † (95). Emily felt as though she was a total outcast in her society and she became insane because of it. After her death, the town finds out that Emily had murdered her future husband. She had truly gone insane due to the pressure that society had placed on her. All in all, Emily's harsh society that she lived in caused her to feel unwelcome and go insane. Emily felt forced into locking herself away in her home to seclude herself from society. The high moral standards that the rich white southerners place on society greatly affected the life of Miss Emily. Emily did not fit into society's cookie cutter mold, and as a result she was ridiculed and cast away from the rest of society. The pressures of society can have a very damaging effect on those who do not fit into the social norms.

Sustainability of Debt Finance Management

Chief Executive of ICAEW proposed the finding that a more sustainable pattern of British companies are to survive the financial management and learning  with less debt (Malcolm & Edwards, 1998). But whether this finding is convincing is unknown. Evaluation of the debt finance statement is needed to implement in this essay.It is apparent for this essay to focus on two aspects of the comment from ICAEW, one is whether the financial management of UK businesses is experiencing a more sustainable situation and the other is the actual debt development and the development situation of UK businesses. And this essay is going to argue this finding with the framework of literature review, assumptions and financial analysis. This essay is going to pick Tesco Plc for subject of analysis.1.1 Literature review Literature review is helpful to comment the findings from ICAEW about the impact of the sustainable model of financial management on debt conditions of UK businesses. The framework of the l iterature review consists of advantage (importance) and disadvantages (risks) of debt financing and impact factors affecting the debt finance management.The importance of the debt management for the corporations To many entrepreneurial organizations, debt is tempting and is glamorous genre of financing. It is widely accepted that external debt are close companions of external equity, and since the equity is necessary for the entities, debt are indispensable for the companies (Pratt & Morris, 1987). Besides, many advantages are generated from the debt financing of the company. Firstly, debt financing is an efficient leverage tool for shareholders of the companies to produce profits with the help of debt capitals (Ruud, 2012).Although the debt capitals are used at the price of financial interest or costs, namely that it is possible to reduce earnings before tax, shareholders still take this risk to use the debt leverage financial tool to add more value of their capital amount and keep sufficient internal funds available to take advantage of attractive investment opportunities. What is more, debt financing is helpful in reducing agency costs of free cash flows (Michael, 1986).Because agency cost is an eternal paradox in the corporate management, shareholders and managers are playing intra beneficial game with each other. Shareholders want to improve value with as small amount of own capitals as possible and mangers would like to  use safer capitals from shareholders and boost their bonus. Any failure from misuse or inefficient use of capital from shareholders by managers is agency cost and the positive debt finance is a way to balance this situation.Risks of debt financing for the entrepreneurs Even though debt financing is of great advantages and is very important for the entrepreneurs, risks still exist in the debt financing management. The main risk of the debt financing is the high rate of interests from the debt. It is clear that financial costs are mainly from the debt financing and the costs come after the operating interest (Robert, 1974), the number of the costs need to be controlled so that the earnings before tax are positive, namely that the profits are truly generated from proper use of debt.Furthermore, debt financing will place risk on the cash flow management of the companies (Davis, 1995), because the contradiction of the maturity of loan and fluctuation of the operating, investing or financing situation may lead to the breakage of the cash flows. Finally, the defaults from the debt financing the corporations manage may exacerbate the loss of reputation and integrity (Davis, 1995). This reputational loss will deter the chance for the corporations to borrow money.The impact factors of debt managementDebt financing management is influenced by different factors. It may be affected by the scale of the corporations. Generally speaking, it is more comment for small businesses to finance debt for operation (Acs, 1999). Because s mall businesses rather than large scale of businesses have less reputation and competitiveness to attract external equity or equity capital, small entrepreneurs have to turn to help of the financial intermediaries such as commercial banks and lender companies to borrow external capital to back up the operations of the organizations.On the other hand, large companies have privileges to finance capital by capital funding, shareholder investment and stakeholder investment. What is more, debt financing management is close related to the managerial style, or the governance, of the companies. For risk-averse managers, who are prudent in producing profits with safer and cheaper capital, they will prefer to manage finance  by receiving shareholders’ funding rather lenders’ (Amihud & Lev, 1981).1.2 Assumption and argument for this debt financing findings from ICAEW Based on the literature review, it cannot primarily reach the conclusion about the debt and the survival situati on of UK businesses. Before this essay expends the argument of whether the more sustainable model of financial management are currently using by UK business and they are survive with less debt, it is important to set the assumption for the argument. And the assumptions are as follow. The first assumption is that UK businesses discussed in this essay are those running on their track rather the new start-ups or newcomers who are eager in need for external debt or equity.The second assumption is that the capital structure of the UK businesses discussed is operating at least one kind of debt.The third assumption is that the debt change (accent or decent) are not caused by the managerial style or the scale of the corporations.1.3 Financial ratio analysis for the debt financing situation of the chosen listed company1.3.1 Debt financing performance According to the assumption preset above, this essay choose the listed company Tesco Plc in UK to testify the comment of ICAEW. Calculation and explanation of relevant ratios over a five-year period will be presented as follow. Referring to the long-term liabilities, the absolute number of long-term liabilities experiences a big rocket and a fluctuation from 2008 to 2012. Long-term liabilities in 2008 were  £5,972 million in 2008 and rose by more than one times to  £12,391 in 2009 than in 2008. Although the absolute number of long-term liabilities dropped a little in 2010, they increased to  £12,731 in 2012.When it comes to the short-term and long-term debt, they showed a consecutive up and down from 2008 to 2012 (See appendix two). One of the very important aspects of detecting debt financing situation of a certain company of UK is the average debt/asset ratio (Allen & Gregory, 2003). This ratio of can show the ability of debt to making  contribution to adding assets. From appendix one, although a slight rise of 2.36% occurred in 2009, a decent trend of average debt/asset ratio is irresistible from 52.82% in 2008 to 46.23% in 2012. The situation imply the decreasing trend of debt financing in the whole system though the absolute value of the debt is in a growth Another method for evaluating the debt financing is to assess the liquidity ratio of the target company.This is a method to assess the short-term debt of Tesco Plc (Gombola, 1983). From the liquidity ratios such as current ratio, acid test ratio and operating cash flows to maturing obligations, a lot of insight can be incorporated into the present cash solvency of the firm and the firm’s ability to remain solvent in the event of adversity. Firstly, the current ratio presents the degree of current assets covering the current liabilities. It was interesting to see from 2008 to 2012 the current ratios of Tesco Plc first increased by 29.57% and kept decreasing by 5.97%, 4.55% and 1.23% in the consecutive three years, but the current ratios were in a growth in the whole picture from 0.58 to 0.67. The situation implies that the syste matic risks of covering the short-term debt are decreasing.Acid test ratio illustrates the liquidity excluding inventory. The acid test ratio of Tesco Plc experienced a drop variation trend from 0.35 to 0.48 by an accent of 53.26%.But it cannot disprove the endeavor made by Tesco Plc to decrease acid test ratio consecutively from 2009 to 2012. The other financial ratio for testifying the long-term debt situation is the ratio of financial gearing. Financial Gearing is the ratio presenting the efficiency of using debt to generate profits. Financial Gearing includes debt equity ratio or leverage (D/E), and interest coverage ratio (Harrington, 2004). Debt equity ratio or leverage (D/E) demonstrates the same development details as the liquidity ratios do. Tesco Plc increased from 0.50 to 0.77 by 70.35% (first increased by 90.03% in 2009 then decreased from 2010 to 2012 in a row).The original soar in D/E may results from the overestimated optimism for the economic environment and over bor row long-term debt, and it takes time to lower the high percentage of debt. On the other hand, interest coverage ratio illustrates the coverage of earnings before interests and taxes to financial interests. From 2008 to 2012, the interest ratio of Tesco Plc dropped from 11.16 to 9.20 and it seems Tesco Plc has less competitive ability to cope with interest costs from debt financing. However, after the two-year decrease in this ratio,  interest coverage ratio rise by more than 20% in two consecutive years from 2011 to 2012.1.3.2 Operation performance But even the debt financial level is decreasing from the financial analysis above, it is important to evaluate whether Tesco Plc has better survive with less debt. So the assessments of the profitability of profitability, efficiency and shareholders situation of Tesco Plc are necessary (Cunningham, 1995). In the aspect of profitability, ROE of Tesco Plc was experiencing a fluctuation from 2008 to 2012. Tesco Plc decrease from 18.08% in 2008 to 15.85% in 2012 by 12.61%. During the 2010 to 2011 duration, Tesco Plc had risen by 0.93% in the ratio of ROE, however, this increase could not turn around the decent situation. Return on capital employed of Tesco Plc experienced a similar fluctuated decreasing rate (similar with ROE) from 15.69% in 2008 to 12.17% in 2012.From the perspective of efficiency ratios, they are ratios measurement of the effectiveness of assets performance of the Tesco Plc (Fraser, 2004). Efficiency ratios includes inventory turnover (days) and creditors' turnover (days). Inventory turnover present the efficiency of Tesco Plc to manage the inventory. As can be seen from Appendixes, the numbers of days for Tesco Plc increased from 20.31 days to 22.15 days by a rate of 9.41%, namely that Tesco Plc performed more slowly than before (circulating the same number of stocks with more time). When it comes to another efficiency ratio, debtors’ turnover (days), demonstrates the average number of days for which receivables are outstanding before retrieve.The debtors’ turnover for Tesco Plc increased from 10.12 days to 15.03 days by a rate of 42.63%. And it turned out that the debtors’ turnover of Sainsbury Plc was circulated from every 4.22 days in 2008 to 4.68 days in 2012. The situation of Shareholder can be assessed by the dividend per share, dividend payout ratio, earnings per share and operating cash flow per share. Dividend per share presents a different development trend for Tesco Plc. The dividend per share rose from 0.08 in 2008 to 0.10 in 2012 by 29.78%. Similarly, EP of Tesco Plc demonstrated an increase of 27.66% from 0.27 to 0.33 and dividend payout ratio of Tesco increased by 2.41% (0.28 to 0.29).1.3.3 Systematic debt financing performance Based on the financial analysis on both debt financing and operations, systematic debt financing is semi-match the opinion of ICAEW. Firstly, the ability of coping with short-term and long-term debt is more competit ive even though the total volume of debt is increasing. But this is not â€Å"less debt† as the saying goes in the opinion of ICAEW. Secondly, even though the â€Å"less debt† refers to more competitive ability to handle debt, the operations of profitability and assets ability are still failed to improve or say few evidence can prove the company with less debt can better survive. Thirdly, the improvement in shareholders situation is one symbol that implies better survival of Tesco Plc but the paradox between profitability and shareholders is need to further explained. In addition, as the forth point, policies are connective with the coping ability with debt. From 2010 to 2012, Tesco Plc procurement policy provides robust and consistent debt selection.Conclusion In conclusion, debt financing plays an important part in organizations but it also hide risks when corporations employ this tool. But doubts arise from the opinion that UK businesses can survive with less debt p ublished by ICAEW. After the analysis of financial ratios on debt and operations performance in Tesco Plc among UK businesses from the consecutive five years based on the assumptions, this essay cannot get the conclusive conclusion about the relations of survival and less debt. But if debt financing here refers to the improve ability to cope with debt rather volume of debt, it may be concluded that some of the UK companies at least Tesco had worse-off profitability and efficiency with less debt. And whether the sustainability model of debts financing in UK is sustainable is needed to be further explained.Question 2 Evaluate the role of finance director in an organization Introduction Financial director, as another name of CFO (Chief Financial Officer), is the main character in the organization to control the financial situation. Since the financial director wears the critical responsibility, it is meaningful to find out what kind of responsibilities or roles are for financial direct or. This essay focuses on exploring the roles of financial director from aspects of literature review and the scenario (Tesco Plc) comparison between different kinds of job roles, and what kind of sources, or information, or evidence in the financial report can prove the described roles above.2.1 Literature review of roles of finance director Financial director is an important role in the system of management in an organization and scholars in the academic or industry has many researches into the topic about financial director. And the framework this essay establishes is a reorganization of the theoretical and practical pinions on financial director.Compiling financial reports A competitive financial director is like a doctor who is engaged in safeguarding the healthiness of financial situation of the organizations (Michael, 1999). This safeguard role is quite different from other related financial occupations, since the largest financial burden is laid on the shoulder of finance di rector. Although financial director lead a team to perform the job about financial reports, he fulfills the solo responsibility of the accuracy of the financial reports (Roles of finance directors, 2013). During the financial work performance, finance director has to manage a financial team as well. And finance director act as the company's treasurer to keep the accuracy of the financial results, because one mistake is a mile in many aspects, such as capital structure, earnings per share or EBIT.Perform analysis on financial reports There is too much information in the financial reports and some of the information is hard to understand without translation. Financial director uses financial and non-financial ratios or conclusive and simple information, which other managers, shareholders and stake holders need, to present the key information of the financial situation of the organization (Keith &Falshaw, 1999).Besides the interpretation of the financial reports,  finance director de tects problems through the horizontal and vertical analysis on the financial reports in order to figure out approaches to achieve the perfect financial condition and try endeavors to maximize profitability. After the financial analysis on the financial report, financial director proposes an analysis report on historical data, positions the financial goals and objectives, and make the prospective strategy for the organization.Help operating the company and make the prospective strategy for the companyFinancial director not just theoretically analyze or improve the financial situation using the historical data from consecutive financial reports (Grant, Roman & Sidney, 2014). He incorporates the financial information into financial operation in the company. Overseeing payroll activity for staff and participants in order to avoid fraud; monitoring the banking activities of the organization to ensure sufficient liquidity to meet daily needs; Investigating cost-effective production approa ches in the production line. Besides the internal financial events, he represents the company to meet government in order to control the rhythm of the tax payment or government funding. What is more, he also takes an informative and advice supportive part in marking, operation, financing and investment decision making.2.2 Roles of finance director of Tesco Plc and comparison of other job advents 2.2.1The evaluation of roles of financial director of Tesco Plc Laurie McIlwee has been taking the position of Chief Financial Officer (Finance director) of Tesco Plc since 27 January 2009. As a Fellow of Chartered Institute of Management Accountants and a member of The Hundred Group of Finance Directors, Laurie McIlwee has experienced years of finance director responsibility in Tesco UK and Pepsico. His horizontal international finance management is impressive. But it is important evaluate whether he meet the roles of the financial director while working in Tesco Plc.Ordinary Financial enga gement Besides composing the financial statements and financial reports for the board of directors and shareholders, Laurie McIlwee is responsible for utilizing financial and non-financial ratios to analyze the historical data from 2010 to 2012 (Financial Report, 2012) and select key ratios, present then as clear graph and report them in the financial report in order to keep the financial reports usable for the users.He also monitors any external financial issues, such as relationship with government and tax bureau. And He is responsible for establishing and maintaining a strong working relationship with outside consultants, bank representatives and insurance and bonding representatives. What is more, Laurie McIlwee affects the continued operation of the company by positioning the financial boosting strategy in the foreseeable future. His duties also include managing, maintain and forecasting the company's cash requirements and cash flow. He also reviews and signs all financial repo rts, tax returns and audit reports.Financial Team Management Laurie McIlwee is of course unlikely to cope with the actual receipt of income or the paying of bills in person, he wisely leads a team on all kinds of financial jobs (Financial Report, 2012). The chief finance officer Laurie McIlwee oversees all accounting personnel within the financial team.His mentor and develop the accounting team and manage their tasks and processes, training and performance evaluation He regulations to ensure compliance with current and future Management Accountants Society of practices and procedures to govern the financial director of an appropriate internal control safeguards and requirements Hundred Group Business Development and Strategy DutiesThe CFO Laurie McIlwee directs financial strategy, including borrowing and investment strategies (Financial Report, 2012). He also establishes and monitors budget planning and forecasts. He works with CMO, COO and the heads from other department. Finance i s expected to incorporate other strategic objectives. In order to meet their specific objectives closely with vice president of information technology, development tools, and the president and providing important financial and operational information systems to CEO.2.2.2 Other jobs advents for comparison CEO Philip Clarke is the CEO of Tesco Plc for more than 3years until today. He is mainly responsible for developing company goals (Financial Report, 2012). He formulated the objectives, designed the progress to achieve these goals. In determining the direction of the company in the process, he defined the specific market, observe competitors and determine how the company will come to the fore.In addition, Philip Clarke build a competitive team to assist him in the operation of Tesco Plc. Philip Clark uses the best part of the individual team and solve the senior team and the members of the corporate culture differences between a company's values through the establishment. Setting bu dget is an important role of the CEO, the CEO is only when the budget is set for a certain strategy, CFO or Finance Director may adjust the budget implementation plan. Finally, CEO Philip Clarke have functional public relations. Under many circumstances, it is CEO that pre builds the client relationship before CMO can keep the continuous relationship with the client.CMO Min Mason is the CMO of Tesco Plc. His job is different from finance director Laurie Mcllwee and CEO Philip Clarke. He launches research and development in order to determine the potential need for a product or service based on current market demand (Financial Report, 2012). Moreover, he cooperate with Lanrie Mcllwee to make an available financial R & D budget. Secondly, Mim Mason is responsible for making promotion strategies by managing the overall marketing and advertising campaign and analyzing effectiveness of a campaign and what types of modifications. For example, the promotion of â€Å"Everyday Big sale† in Tesco Plc designed specifically for women and let them feel satisfactory. Min Mason has to manage not only public relations, but also the three aspects mentionedCOO Kevin Grace is a COO in Tesco. He was the main contact with the other officers of the Board. Kevin Grace manages the daily functions of the company, reporting to the CEO and the board regarding the company needs or  performance, make a final decision in many daily problems (Financial Report, 2012). If a company could find a COO like Kevin Grace who is a reliable manager, COO can become into the role of CEO in situations where the board realizes that a current CEO will be retirement. In addition, the role of the COO has been changed. COO need to learn the CEO position. COO becomes an alternate, not a partner. The responsibilities of COO will begin to take on the role of the CEO over time. When Kevin Grace stepped down as South Korea, he was promoted to be the CEO of Poland and UK Property Director.2.3 Effective ev aluation of availability of sources of information All the role information is truly comes from the 2012 Tesco Plc annual report, and it is presented dispersively in the financial report. With the evidence of financial statements, notes of financial statements, clear graph, convincing declarations from the board of directors, the truth and effectiveness can be proven to support the role evaluation of the roles of different directors (Financial Report, 2012). ConclusionIn conclusion, this essay centers on the role evaluation of finance director by demonstrating literature reviewing, citing roles of finance director in Tesco Plc, comparing the roles of finance directors and CEO, CMO and COO in Tesco Plc, and evaluating the effectiveness of evident used to citing examples. Question 3Evaluation for the usefulness of budgeting and budgetary control in Tesco Plc Introduction A budgeting control is a mechanism assisting senior managers in setting the adequate spending limits. It is importa nt since risks of expenditure exceeding from the potential budget are what corporation cannot bear and the risks will have an unfavorable impact on corporate profits. So in order to count on the importance to focus on the budgetary control, this essay is going to throw literature control in the budgetary control to see what accomplishment that scholars achieve in this field, and introduce the empirical example of implementing budgetary control in a corporation by citing Tesco Plc.3.1 Literature review in budgetary control Scholars in academic field have been doing many researches in the field of budgetary control. They refer the budget control to almost all aspects in the business operation. But after reorganization, this essay reframes the outline of the literature review in budgetary control. Businesses of different kind of scales require different kinds of basic financial concerns and monetary limits in order to keep cost-effective efficiency. Budgetary control is indispensable i n the business operation. Cost controllingThe main objective of budget control is to control the cost. Capitals are limited in one organization (Ariratana, Treputtarat & Tang, 2013). Smart and appropriate cost of using is good for cost-effectiveness to save. Through the full use of the capital budget, managers take effective measures to save money. The definition of the budget is a list of intended or expected expenditures of money and proposed to satisfy these expenditures. By presenting the amount of money that will be used for different projects to satisfy different strategy, the managers can handle different assignment with an elastic budget boundary, because decision-makers can see exactly what they are spending their capital on.Perspective planning Budgetary control can lead a perspective planning in the business. It is indispensible in the management style of making strategy based on the limited capital or the style of organizing capitals for budget for the decisive planning (Dariya & Klaus, 2013). All businesses have the requirement to balance its short-term expenditures with savings and investments that they can use enough jetton to meet the long-term developmental expand or take advantage of special opportunities. Budgetary management is designed with the changeable need from business opportunities coverage and allows a business to monitor necessary spending along with the capital and earnings in order to generate positive profits. Financial statement compilingBudgetary control serves a significant practical role by assisting accountants and auditors to compile financial reports for report users. For the reports in internal use within the organization, budgetary controlling can provide information of costs controlling, strategy positioning and internal operation (David, 1998). For the reports use by publicity such as regulators, industry analysts, stockholders and investors, budget controlling presents the comparison of the original planning of the l imited capital and the ability for the business to implement actions to spend money and achieve the original goals. The budget controlling is also important in helping managers to handle the corporate profits and corporate cash flows.Business success evaluation Budgetary control gives comprehensive evaluation of the availability of and the success of specific efforts in the businesses (Yanwu & Fei-Yue, 2014). In other words, the link of budget control reflect the input and output in the changing business activities, such as staff training. However, if the future budget show that due to the employees’ mistake, training programs and its cost recovery issues more significant decline would be reasonable. Similarly, if the new forms of consumption can have a negative impression of the future budget, it will be eliminated, maybe it is good to use with similar goals.3.2 Budgetary control in Tesco Plc This paragraph is going to evaluate the usefulness of budgeting and budgetary contr ol in Tesco PlcUse budgetary controlling tools as policy document Firstly, Tesco Plc smartly uses the budgetary controlling as a policy document to protect important projects. The importance of a budget used as part of policy considerations is to generate enough capital for profitable but vulnerable projects. According to the announcement in early 2012, Tesco Plc plans to substantially increase investment in the shopping trip – particularly in the UK with a limited and special budget.On the one hand, Tesco Plc anticipate minimal Group trading profit growth for the year 2012, namely that Tesco has considered the possible opportunity costs in the budget when implementing the project. On the other hand, Tesco Plc reduces levels of old capital expenditure when it modifies its policy of expansion.  To further protect the project, Tesco Plc establishes another policy that no bonus will be paid to Executives unless performance is greater than budget, representing year-on-year grow th in profit.Financial awareness Budget Control provides financial awareness of business expenses and income. In the case of Tesco Plc, it needs to take into account tax expenses, thus setting the budget report. When a new tax resolution passed by Congress, which adjust their tax budget accordingly. The budget outline shows the number of business from sales and additional revenue in one month. It shows how much companies spend on operating costs even as revenue. Operational budget should also display a given assets and liabilities Tesco plc in the current time. This reveals whether a company's financial position is positive or negative. Tesco's financial situation reveals the budget showed that the business is profitable or create monthly debt.Business Opportunities One advantage of having a financial budget for Tesco Plc is to recognize opportunities that can help market and expand the business. The budget reveals the amount of profit the business can put aside each month. Tesco Pl c uses the profit to expand the business and market it in new ways by attending conferences and joining marketing campaigns with larger businesses. Informing the funding available can help the business owner plan ahead and market the business in new and creative ways.For example, Tesco Plc did researches in 2012 and found out the challenging year for consumers in many of Tesco Plc markets are suffering tight budget in household management by inflation, austerity and high fuel price. That would possibly reduce the enthusiasm of consuming in Tesco Plc. But considering the tight budget Tesco Plc also is facing, Tesco Plc transfers to the international businesses and performed this switch strongly. Thanks for the wise business opportunities, Tesco Plc delivers an 18% increase in profits, which helped to compensate for the reduction in trading profit in the UK.Communication Tool Through monthly, half-yearly financial budget statements or reports budgetary  control tools communicative a cts each year. When held for budgetary control will be discussed from time to time to collect the director, directors can share the latest ideas and mentality, improve the efficiency of the method and the target budget. With the discussing, budget is essentially a communication tool, because it shows how the enterprise works and how the smart money used.Budgets are discussed in Board, Executive Committee of Tesco Plc regularly and the risk management proposal will be shared in order to improving the efficiency of budgeting. In order to control the budget better, All business sectors in Tesco Plc has stretched the budget based on the Balanced Scorecard and KPI's steering system and performance indicators are monitored on an ongoing and regular basis to the BoardFinancial planning Tesco Plc implements regular review of strategy, risks and financial performance by Board and Executive Committee, with external advice as required and makes consistent operational plans and budgets develope d throughout the Group to ensure delivery. What is more, Broad of directors in Tesco Plc approves the budget and long-term plan for the Group. The budget controlling reveals the assets and liabilities in Tesco Plc so that it can have better evaluation of itself when making business decision. Budget controlling can help Tesco Plc create a financial plan as mentioned above so the liabilities can be addressed before the debt becomes uncontrollable.ConclusionIn conclusion, budgeting control is really important in the aspect of costs controlling, perspective planning, financial statement compiling, and business success evaluation according to the literature reviewing. After citing the example of Tesco Plc, further information about budget controlling containing Use budgetary controlling tools as policy document, financial awareness, business opportunities, communication tool and financial planning.

The Diversity of Pain essays

The Diversity of Pain essays Although pain is a universal experience, its exact nature remains a mystery. There are a numerous definitions of pain. It is known that pain is highly subjective and individual and that it is one of the bodys defense mechanisms indicating that there is a problem. No two people experience pain in exactly the same way. There are differences in individual pain perception and reaction, as well as the many causes of pain. This presents the nurse with a complex situation when developing a plan to relieve pain and provide comfort. In order to accomplish effective pain management it is necessary to understand the different types of pain. Pain may be described in terms of the duration, location or etiology. When pain last only through the expected recovery period, it is described as acute pain. This is whether it has a sudden or slow onset and regardless of the intensity. Chronic pain lasts beyond the usual course for recovery. Many clinicians use the interval of six months to define a pain as chronic. Chronic pain can be further classified as chronic malignant pain when the etiology is a non-progressive disorder. When chronic pain is extremely difficult to relieve despite therapeutic interventions it is classified as intractable. Acute and chronic pain, represent different physiologic and behavioral responses in clients. Pain can also be classified according to its location such as cutaneous, deep somatic, or visceral. Cutaneous pain originates in the skin or subcutaneous tissue. A paper cut causing a sharp pain with some burning is an example of cutaneous pain. Deep somatic pain arises from ligaments, tendons, bones, blood vessels, and nerves. It is diffuse and tends to last longer than cutaneous pain. An ankle sprain is an example of deep somatic pain. Visceral pain results from stimulation of pain receptors in the abdominal cavity, cranium, and thorax. Visceral pain tends to appear di ...

Peter Abelard - Philosopher and Teacher

Peter Abelard - Philosopher and Teacher Peter Abelard was also known as: Pierre Abà ©lard; also spelled Abeillard, Abailard, Abaelardus, and Abelardus, among other variations Peter Abelard was known for: his significant contributions to Scholasticism, his great ability as a teacher and writer, and his infamous love affair with his student, Heloise. Occupations: MonasticPhilosopher TheologianTeacherWriter Places of Residence and Influence: France Important Dates: Died: April 21, 1142 Quotation from Peter Abelard: This first key of wisdom is defined, of course, as assiduous or frequent questioning. Sic et Non, translated by W. J. Lewis More Quotations by Peter Abelard About Peter Abelard: Abelard was the son of a knight, and he gave up his inheritance to study philosophy, particularly logic; he would become renowned for his brilliant use of dialectics. He attended many different schools seeking knowledge from a variety of teachers, and often came into conflict with them because he was so headstrong and certain of his own brilliance. (The fact that he really was brilliant didnt help matters.) By 1114 Peter Abelard was teaching in Paris, where he met and tutored Heloise and became a notable figure of the twelfth-century Renaissance. As a philosopher, Peter Abelard is well-remembered for his solution to the problem of universals (definitive qualities of any given class of things): he maintained that language itself cannot determine the reality of things, but that physics must do so. He also wrote poetry, which was very well received, and established several schools. In addition to these scholarly efforts, Abelard wrote a letter to a friend, which has come down to us as the Historia Calamitatum (Story of My Misfortunes). Together with letters written to him by Heloise, it provides a great deal of information about Abelards personal life. Peter Abelards affair with Heloise (whom he had married) came to an abrupt end when her uncle, wrongly believing Abelard was forcing her to become a nun, sent thugs to his house to castrate him. The scholar hid his shame by becoming a monk, and his philosophical focus shifted from logic to theology. Abelards subsequent career was extremely rocky; he was even condemned as a heretic at one point, and the work the Church deemed heretical was burned. Because Abelard was so cocksure, applied logic so ruthlessly to matters of faith, criticized anything he found worthy of contempt and frequently insulted fellow clerics, he was not well-loved by his contemporaries. However, even his harshest critics had to concede that Peter Abelard was one of the greatest thinkers and teachers of his time. For more about Peter Abelard, his relationship with Heloise, and the events that followed, visit  A Medieval Love Story.   More Peter Abelard Resources: A Medieval Love StoryOnline Text of Abelards Historia CalamitatumQuotations by Peter AbelardAbelard and Heloise Picture GalleryPeter Abelard on the WebAbelard Heloise on FilmThe link below will take you to an online store, where you can find more information about the film. This is provided as a convenience to you; neither Melissa Snell nor About is responsible for any purchases you make through this link. Stealing HeavenBased on the fictional novel by Marion Meade, this 1989 film was directed by Clive Donner and stars Derek de Lint and Kim Thomson. The text of this document is copyright  ©2000-2015 Melissa Snell. You may download or print this document for personal or school use, as long as the URL below is included. Permission is not granted  to reproduce this document on another website. For publication permission,  please   contact  Melissa Snell. The URL for this document is:http://historymedren.about.com/od/awho/p/who_abelard.htm

A Perspective of Cultural Conflict in Classroom Essay Example for Free

A Perspective of Cultural Conflict in Classroom Essay ? This paper draws from the understanding that cultural differences and imbalance has extensively repressed the process of learning as well as literacy development. This factor is evident by the continual differential treatment of teachers on white and black children thus affecting the progress of colored children in literacy development. Learning literacy encompass the efforts employed by the teacher to help the child develop reading and writing skill in the second language. As such, this process occurs within the threshold of culture and is influenced by social factors ranging from the belief of the teacher and the ability of the children to literary skills. The evaluation of methods of literacy practice help in deigning validity and reliability of the instruments of instruction used in literacy acquisition and development amid cultural differences and conflicts reflects an element that formulates an important factor in situations where the teacher and his beliefs as well as the literacy practice extensively leverages the varying degrees of the whole language. Literacy acquisition and development is a pedagogical aspect that begins long before children commence their formal education as well as formal school instruction. During these years, children acquire skills and knowledge that are typified by literate behavior in a setting that is guided by socio-cultural manifestations. The whole process is influenced by a number of factors ranging from cultural implications, the beliefs of the teacher and the instruction methods for literacy practice. The teacher should emphasize on the development of literacy as a process that is ongoing, and through a classroom learning environment. This means that for the efficiency of literacy acquisition development, all aspects of literacy must develop simultaneously, with the language and literacy sharing similar features hence allowing students to encounter a natural hierarchy to the stages of development. The complexity of literacy development rests on the pedestal of the children’s ability to effectively read and write in English as the formed literate culture. Delpit argues that our cultures and communities lay the basis on which differences in instructing children as they learn new language is evidenced (Delpit, 2006). This cultural bias and weakness presents a conflict which should be resolved by the teacher’s attempt to maximize the educational potential of children from colored racial background.   The teacher and his belief about literacy development play a significant role in the entire process of literacy and language development.   There is an interrelationship between literacy and language such that, the teacher should base his instruction on language; which plays a key role in building the foundation for reading and not on the racial backgrounds. Accordingly, the teacher should use the method of immersion to enable children develop literacy by being surrounded by spoken language. In so doing, children will not only learners to talk but will also encounter print language in charts labels and stories and an organized library which enables students to read and write in areas of the   print language. In addition, it is plausible to note that as a teacher, it is vital to use   a practical method of   instruction that help children demonstrate the literacy skill being learned in a context where the teacher uses good classroom management to root out racial power imbalance that exist in classrooms. As such, this should be done both in classroom and outside classroom situations. For example, Delpit contends that when people around children use language positively, things happen positively. Ideally, language, which the backbone of literacy, become part of life around children (Delpit,2006). This out of classroom situation means that a teacher should emphasis on the importance of language which is mirrored through books, literacy events and writing and thus children will learn the language at home, in town and in the villages where they are. In a classroom setting, demonstration of literacy skills should be enhanced by the teacher through modeling where children learn the four skills of language such as reading skills, writing skills, speaking skills and listening skills throughout the day. In this way, children will acquire and develop literacy skills by observing purposeful literacy in a myriad of ways. Furthermore, the teacher should advise parents to highly expect their children to talk thus relieving the whole process the pressure and tension of literacy development from learning in an environment that is cultural conflict. The teacher works on helping the students to learn literacy skills by working on these skills at appropriate levels. As a result, a teacher should provide children with enough materials that match their literacy levels and by catering for individualized differences; a teacher sets the pace of developing literacy skills thus structuring the class with expectation of leaning. To illustrate, the ways by which people respond and react during a conversation influences the behavior of a child and usually non verbal expressions such as smiles, cuddles and other remarks creates a verbal interaction that shapes the development of literacy. Therefore, acquiring and developing literacy skills does occur anywhere; at home, in groups, with relatives among others and this natural way should be used in helping the process of literacy acquisition and development. With the classroom, the teacher should create a collaborative learning environment where children have the opportunity to provide positive feedbacks to their peers which specifically is encouraging and constructive in terms of learning literacy skills. With regard to this, little children should be engaged in learning whether at home or in school the teacher should help the children to aim at better speaking skills, reading skills, writing skills and listening skills at school in activities that help them to make sense of their acquired literacy knowledge and skills. Racial, class, ethnic and gender conflicts influence the quantity of literacy instruction in a racially mixed class. However, a teacher should influence children and parents from disfranchised cultural groups to develop measures of subverting negative pressure dominant group. Delpit notes that the community environment as well as home leverages the literacy development of a child. As such, schools, homes, families and classroom are learning environments situated in the community. In this case, the out of class element extensively influences learning opportunities and gives a chance to take part in the process of literacy acquisition and development of their child (Delpit, 2006). Significantly, this narrows down to a cultural aspect in learning and impacts on the literacy development children acquire. For example, a child from a poverty stricken neighborhood encounters a disintegrated learning environment and owing to the fact they are likely to be face social emotional and behavioral conditions that are strong makes them develop non Standard English hence their literacy skills being interfered with. In addition, Delpit contends that the culture and environment directly relate to the ability of the child to develop vocabulary skills and thus the literacy development at kindergarten should be well structured because it determines how the child’s academic achievement varies in school and classroom. Children’s, socio behavioral, emotional self regulations are viewed within the precincts of cultural orientations   and all these are influenced by homes, families, schools and society at large. On this ground, Delpit postulates that the development of a child’s literacy skills should be allowed to take place at all times and in every place (Delpit, 2006). Accordingly, literacy is construed to be composite of varied dimensions that transcend the boundaries of classroom and society and this interplay strongly affect the learning opportunities that children are presented with both at home and in school. In light of this, there is considerable evidence that shows that proficient literacy obligate that children must have strong foundation in oral language; an element that borders phonological and vocabulary skills as well as the overall language skills which is basically determined by the cultural orientations. This falls in the wider dimension of influencing how a child demonstrates systematic and explicit ways of decoding, comprehending and writing language which is greatly impacted by the cultural base of the child. Due to the cultural influence in learning language and literacy skills, the preschool experience forms an important factor in the acquisition and development of literacy skills. Therefore, it has been speculated that achieving this learning element depends on the social economic status of the child’s family. Accordingly, children form less fortunate families begin their literacy levels late and without financial ability to buy literacy resource, many children from such backgrounds become literate very late. As such, the teacher should come to the aid of this group of children by working out a correlation that will improve home and classroom learning environment through what is inarguably called direct parent training and education. In essence, Delpit portends that parents from such economic thresholds should strongly embrace the concept of early preschool interventions in a bid to socially and academically make a vital difference in the literacy acquisition and development of their children. Similarly, the classroom environment influences the belief and mindsets of a teacher in their literacy development instruction. In essence, the attitude of the teacher over the children he is instruction posses a shared characteristic that   is marked by a safe and orderly environment high expectations for the literacy achievement of the students, strong educational leadership, the amount of time given to literacy instruction classroom management and available methods of evaluations and instructions. Accordingly, a flexible and homogenous literacy skill provides a more successful effect on reading, speaking and writing thus making the instruction children receive in the class more substantially. However, in the event of a heterogeneous literacy skill, it becomes difficult as the teacher to have clear cut expectations on the literacy achievement thus his beliefs may not allow him to substantially provide instruction that enhances literacy awareness. For the most vulnerable children in the black American community, the development of literacy skills is under certain progression challenges such as underachievement but Delpit shows that the social and motional support offered by the teacher creates a climate that leads to the efficiency in building literacy levels of children from multicultural backgrounds. The classroom setting should provide a highly social, emotional support and the teacher should therefore come in with a n instructional support which will systematically a stronger child literacy development and social outcomes. Particularly, such learning environment become important for children from the back community because they are typical of social problems and during the development of literacy skills, they may exhibit weak social skills. The engagement of children in different learning environment helps boots their motivation to learn and this contributes to their literacy growth. From the foregoing discussion, it is evident that the type and amount of literacy instructions that a teacher should give to children in classroom and the continuous learning of literacy skills at home and in the society facilitates a constant and systematic literacy growth. Accordingly this involves a combination of methods that range from code focused strategies o holistic and meaning strategies prove to be the effective models of enhancing literacy development. Teachers therefore should use sustained interventions that range form intensive and balanced pedagogical aspects in literacy acquisition and development. Teachers therefore need to structure the instructional designs on the structure of the language and other social cultural elements that aids in the acquisition of literacy skills.   Delpit, L (2006) Other People’s Children: Cultural Conflict in Classroom. New York: News press A Perspective of Cultural Conflict in Classroom. (2016, Sep 27).

Business ethics Essay Example | Topics and Well Written Essays - 1000 words - 4

Business ethics - Essay Example A person cannot be tortured because one has moral rights. Immanuel Kant is a famous philosopher who proposed a theory named categorical imperative. Categorical imperative is based on the moral principle and it is like a command to tell people what can be done and what cannot. The theory claims that everyone is a free person who has moral right and correlative duty to be compared with another in this way. Kant proposed two formulations of categorical imperative. Kant gives us a term â€Å"maxim† which can be explained as follows: â€Å"A maxim for Kant is the reason a person in certain situation has for doing what he or she plans to do. A maxim would â€Å"become a universal law† if every person in a similar situation chose to do the same thing for the same reason.† (p99) According to the definition of maxim, we can understand the first formulation easily. First formulation of Kant’s categorical imperative is that we only can act according to the reasons th at we want others to do the same toward us in a similar situation, which means transpositonal consideration. Furthermore, the action is morally right if a person acts by a reason to others in a certain situation that he or she has the willing to let others treat him or her in the same situation. If the person cannot have the willing to have others to act the same way that he or she acts towards others, the action is morally wrong. The first formulation has two criteria to estimate whether an action is morally right or wrong. The first criterion is universality that means â€Å"the person’s reasons for acting must be reasons that everyone could act on at least in principle.† (p99) The second criteria is reversibility that means â€Å"the person’s reasons for acting must be reasons that that person would be willing to have all others use, even as a basis of how they treat him or her† (p99). The second formulation

Importance of displacement, migrations and the perceived lack or flux Essay

Importance of displacement, migrations and the perceived lack or flux of geo-political boundaries to contemporary art - Essay Example The essay "Importance of displacement, migrations and the perceived lack or flux of geo-political boundaries to contemporary art" discovers how artists through their artworks have tried to bring out the idea that migration, exile and displacement that are matters as a result of political and social changes, which have generated the wider world of modernity. Displacement comprises of one of the main parameters in our cultural development currently, and constitutes desired geopolitical characteristics of the present life. Art has taken advantage of displacement in countries that are not economically and politically stable. Levi and Scheding are of the opinion that â€Å"maybe the only generalization possible is that displacement must be understood as a complex and heterogeneous mass phenomenon.† Displacements of artist have a wide context in which they affect the artists. Rather than subjecting the artists into a new physical environment, there are more situations playing behind . Levi and Scheding term them as the social, cultural and historic contexts. Artistic displacement has faced a series of events in it which include the movement of images, goods, information and people. These subject contemporary artists to a wide range of concepts. Many have tried to understand the essence behind displacement and contemporary artists. Tactfully, many artists would find opportunity to show case their ability, and therefore need to relocate to desired places. In other cases, nature and political stands come on the way.

Process Essay Example | Topics and Well Written Essays - 500 words

Process - Essay Example Furthermore, to make the point clear, acquiring the pleasure of drinking doesn’t happen instantly, let alone alcoholism. According to Research professor of Psychology Dr. Goldman, there is â€Å"Information stored in memory that prepares people for the circumstances they encounter.† (Children’s images of alcohol, alcoholfreechildren.org) This memory is known as expectancies which functions automatically and saves thoughts and experiences directly into our subconscious minds. Dr. Goldman further explained that according to studies, â€Å"Children begin to acquire alcohol expectancies at a very young age† which yield negative reactions to the substance at first until such time that he strongly emphasized the position that, â€Å"by fifth and sixth grade, these expectancies turn positive, focusing on the arousing and positive effects of alcohol use.† The use of alcohol generally from fifth to sixth grade not only stops there, it naturally serves as a t hreshold to even bigger problem areas. NIAA studied that by the time eighth grade steps in, so does the habit of â€Å"binge† drinking increase, which eventually leads to alcoholism upon reaching adulthood. (2003) Alcohol expectancies turn positive through the hundreds of researches that explain the different factors leading to a young child’s exposure to drinking. The top three are: familial exposure, self risk factors and the ever popular peer pressure. Genetics on the other hand also â€Å"play[s] a role in the development of alcoholism, [but that] this is a disease in which other factors more strongly influence its occurrence.† (Alcohol and Teens. Medicinenet.com) Family exposure is one of these influences. Under-supervised children, family arguments and parental history of drinking all affect the child’s alcohol preferences. There is also the individual factor in which the person may have low coping management and deal with stress and other unfavorable events by drinking.

Compensation and Benefits Systems Research Paper

Compensation and Benefits Systems - Research Paper Example It is also a matter of fact that job satisfaction is key to the retention of an employee to his/her current job, particularly in the face of high salary provided in other companies. It is for this reason that the human resource function of many companies considers compensation and benefit systems as its integral part. The move is mainly driven by change in world economy, change in company due to market and legal forces, innovational needs and decisive thinking in order to be able to remain competitive. The type of compensation and benefit system that a company uses for compensating its staff can be valuable in the company’s efforts to gain competitive advantage and be able to achieve its missions and visions. A well organized incentive compensation plan has the effect of giving employees the feeling that the organization they are working for is fair. Employees also need to have a better understanding of their earning potential for them not to see those offered by other compani es as attractive. General Motors, an American company that deals in the manufacture of automobiles is one such company that recognizes the value of compensation and benefits system to its employees. ... According to General Motors’s pay-scale report of December 2010, auto mechanics are projected to earn a mean salary of $18 per hour, assembly-line workers earn $29.49, journeymen electricians earn $31.47, and those doing assembling get $28.97 while millwrights get $30. Locsin cites that General Motors’s employees on salary get compensation worth $79,665 annually for mechanical engineers; $75,505 for industrial engineers, project engineers get a compensation of $83,182; mechanical design engineers getting $79,992; product development engineers being compensated $80,785 while manufacturing engineers getting $78, 683. This form of compensations is meant to motivate the employees in different department for them to increase their effort and remain loyal to the company (Locsin 1). The company also considers the experience that an employee has in compensating its workers. In this regard, an employee who has a lot of experience is being rewarded more compared with those who ha ve not acquired a lot of experience. According to the General Motors Corporation’s pay scale of December 2010, new employees of the company earn $53,500 yearly, while those who have between one to four years of experience pocketing $64,160 (Locsin 1). He also reports that after an employee has worked for between five to nine years, these employees are considered with a reward. In this case, they get $75,043. Those who have served the company for between ten to nineteen years are awarded $82,480 yearly and those with more than twenty years of experience get $94,527. This kind of benefit was introduced as a way of increasing job satisfaction and retaining company’s employees with many years of experience. Locsin notes that compensation at General motors is also affected by an

Discussion board questions 1 Essay Example | Topics and Well Written Essays - 500 words

Discussion board questions 1 - Essay Example 2-How do you define â€Å"power†? Do you agree with Realists in that power still matters most in the international system? Why or Why not? Power, as Russett, Starr, and Kinsella (2009, p. 106) defined, is the ability to have an impact on the behaviour of other actors, mainly to affect the opportunities available to others and their willingness to select specific courses of actions. Many politicians view ‘power’ as an ability to reduce uncertainty in an environment. Power is often compared with money as power can be saved or spent as is the case with money too. But, a rather different and yet acceptable view is that power is a psychological phenomenon because one may have it if others think he has. Tischler (2004, p. 344) quoted max Weber’s definition of power as it is the ability to carry out a person’s or group’s will even when there is resistance or opposition from others.

Process Essay Example | Topics and Well Written Essays - 500 words

Process - Essay Example Furthermore, to make the point clear, acquiring the pleasure of drinking doesn’t happen instantly, let alone alcoholism. According to Research professor of Psychology Dr. Goldman, there is â€Å"Information stored in memory that prepares people for the circumstances they encounter.† (Children’s images of alcohol, alcoholfreechildren.org) This memory is known as expectancies which functions automatically and saves thoughts and experiences directly into our subconscious minds. Dr. Goldman further explained that according to studies, â€Å"Children begin to acquire alcohol expectancies at a very young age† which yield negative reactions to the substance at first until such time that he strongly emphasized the position that, â€Å"by fifth and sixth grade, these expectancies turn positive, focusing on the arousing and positive effects of alcohol use.† The use of alcohol generally from fifth to sixth grade not only stops there, it naturally serves as a t hreshold to even bigger problem areas. NIAA studied that by the time eighth grade steps in, so does the habit of â€Å"binge† drinking increase, which eventually leads to alcoholism upon reaching adulthood. (2003) Alcohol expectancies turn positive through the hundreds of researches that explain the different factors leading to a young child’s exposure to drinking. The top three are: familial exposure, self risk factors and the ever popular peer pressure. Genetics on the other hand also â€Å"play[s] a role in the development of alcoholism, [but that] this is a disease in which other factors more strongly influence its occurrence.† (Alcohol and Teens. Medicinenet.com) Family exposure is one of these influences. Under-supervised children, family arguments and parental history of drinking all affect the child’s alcohol preferences. There is also the individual factor in which the person may have low coping management and deal with stress and other unfavorable events by drinking.

Discussion board questions 1 Essay Example | Topics and Well Written Essays - 500 words

Discussion board questions 1 - Essay Example 2-How do you define â€Å"power†? Do you agree with Realists in that power still matters most in the international system? Why or Why not? Power, as Russett, Starr, and Kinsella (2009, p. 106) defined, is the ability to have an impact on the behaviour of other actors, mainly to affect the opportunities available to others and their willingness to select specific courses of actions. Many politicians view ‘power’ as an ability to reduce uncertainty in an environment. Power is often compared with money as power can be saved or spent as is the case with money too. But, a rather different and yet acceptable view is that power is a psychological phenomenon because one may have it if others think he has. Tischler (2004, p. 344) quoted max Weber’s definition of power as it is the ability to carry out a person’s or group’s will even when there is resistance or opposition from others.

Market Demand Essay Example for Free

Market Demand Essay The calculation above shows that Bonia Group practice elastic demand for the previous 10 years. This is mainly due to strong competition among competitors. Bonia Group, which target the mid-high price range market encounter a few international branding competitor like Calvin Klein, DKNY, Paris Hilton, Armani Exchange and Lacoste in the market and were highly competitive for years. Bonia Group was advised to avoid price increase for the coming years as sales figures for the past 10 years show that Bonia Group were in elastic demand. In order to increase yearly sales amount, the Group could actually remain or decrease price as in elasticity demand, sales growth is oppositely proportional to price. They are always encourage to remain or decrease the price, and at the same time remain the quality and material of goods to boost up the sales quickly and to show immediate results. Besides that, the mid-high price range in Bonia Group show that their products are actually inferior goods. In order to overcome the coming economic crisis and recession, lower down the price range to normal goods is another way to avoid for profit losing. Economists predict that beginning from this year, it would be another recession coming ahead. During recession, the average salary for population will decrease and unemployment increase. People will try to find out substitute for expensive goods. Thus, Bonia as an inferior goods brand will encounter sales decrease during recession. It is good to change from inferior goods to normal goods so that they can still gaining profit during recession.