Sunday, December 29, 2019

The 50 Most Common Irish Surnames

Ireland was one of the first countries to adopt hereditary surnames. Many of these names were devised during the reign of Brian Boru, the High King of Ireland who fell defending Ireland from the Vikings at the Battle of Clontarf in 1014 AD. 50 Common Irish Surnames Many of these early Irish surnames began as patronyms to identify a son separately from his father or a grandson from his grandfather. This is why it is very common to see prefixes attached to Irish surnames. Mac, sometimes written Mc, is the Gaelic word for son and was attached to the fathers name or trade. O is a word all by itself, signifying grandson when attached to a grandfathers name or trade. The apostrophe that usually follows the O actually comes from a misunderstanding by English-speaking clerks in Elizabethan time, who interpreted it as a form of the word of. Another common Irish prefix, Fitz, derives from the French word fils, also meaning son. Brennan This Irish family was very widespread, settling in Fermanagh, Galway, Kerry, Kilkenny, and Westmeath. The Brennan surname in Ireland is now mostly found in County Sligo and the province of Leinster. Brown or Browne Common in both England and Ireland, the Irish Brown families are most commonly found in the province of Connacht (specifically Galway and Mayo), as well as Kerry. Boyle The O Boyles were chieftains in Donegal, ruling west Ulster with the O Donnells and the O Doughertys. Boyle descendants can also be found in Kildare and Offaly. Burke The Norman last name Burke originated from the borough of Caen in Normandy (de burg means of the borough). The Burkes have been in Ireland since the 12th century, settling mainly in the province of Connacht. Byrne The O Byrne (Ó Broin) family originally came from Kildare, until the Anglo-Normans arrived and they were driven south to the Wicklow mountains. The Byrne surname is still very common in Wicklow, as well as Dublin and Louth. Callaghan The Callaghans were a powerful family in the province of Munster. Individuals with the Irish surname Callaghan (also spelled Callahan) are most numerous in Clare and Cork. Campbell Campbell families are very prevalent in Donegal (most are descended from Scottish mercenary soldiers), as well as in Cavan. Campbell is a descriptive surname meaning crooked mouth. Carroll The Carroll surname  (and variants such as OCarroll) can be found throughout Ireland, including Armagh, Down, Fermanagh, Kerry, Kilkenny, Leitrim, Louth, Monaghan, and Offaly. There is also a MacCarroll family (anglicized to MacCarvill) from the province of Ulster. Clarke One of the oldest surnames in Ireland, the O Clery surname (anglicized to Clarke) is most prevalent in Cavan. Collins The common Irish surname Collins originated in Limerick, though after the Norman invasion they fled to Cork. There are also Collin families from the province of Ulster, most of whom were probably English. Connell Three distinct O Connell clans, located in the provinces of Connacht, Ulster, and Munster, are the originators of many of the Connell families in Clare, Galway, Kerry. Connolly Originally an Irish clan from Galway, the Connolly families settled in Cork, Meath, and Monaghan. Connor In Irish Ó Conchobhair or Ó Conchà ºir, the Connor last name means hero or champion. The O Connor family was one of three royal Irish families; they are from Clare, Derry, Galway, Kerry, Offaly, Roscommon, Sligo and the province of Ulster. Daly The Irish Ó Dà ¡laigh comes from dà ¡il, meaning a place of assembly. Individuals with the Daly surname hail primarily from Clare, Cork, Galway, and Westmeath. Doherty The name in Irish (Ó Dochartaigh) means obstructive or hurtful. In the 4th century, the Dohertys settled around the Inishowen peninsula in Donegal, where theyve primarily stayed. The Doherty surname is the most common in Derry. Also spelled Dougherty and Daugherty. Doyle The Doyle last name comes from dubh ghall, the dark foreigner, and is thought to be Norse in origin. In the province of Ulster, they were known as Mac Dubghaill (MacDowell and MacDuggall). The greatest concentration of Doyles is in Leinster, Roscommon, Wexford, and Wicklow. Duffy Ó Dubhthaigh, anglicized to Duffy, comes from an Irish name meaning black or swarthy. Their original homeland was Monaghan, where their surname is still the most common. They are also from Donegal and Roscommon. Dunne From the Irish for brown (donn), the original Irish name Ó Duinn has by now lost the O prefix. In the province of Ulster, the final e is omitted. Dunne is the most common surname in Laois, where the family originated. Also occasionally spelled Donne. Farrell The O Farrell chieftains were lords of Annaly near Longford and Westmeath. Farrell is a surname generally meaning valiant warrior. Fitzgerald A Norman family who came to Ireland in 1170, the Fitzgeralds (spelled Mac Gearailt in parts of Ireland) claimed vast holdings in Cork, Kerry, Kildare, and Limerick. The surname Fitzgerald translates directly as son of Gerald. Flynn The Irish surname Ó Floinn is prevalent in the province of Ulster. However, the F is no longer pronounced and the name is now Loinn or Lynn. The Flynn surname can also be found in Clare, Cork, Kerry, and Roscommon. Gallagher The Gallagher clan has been in County Donegal since the 4th century and Gallagher  is the most common surname in this area. Healy The Healy surname is most commonly found in Cork and Sligo. Hughes The Hughes surname, both Welsh and Irish in origin, is most numerous in three provinces Connacht, Leinster, and Ulster. Johnston Johnston is the most common name in the Irish province of Ulster. Kelly Kelly families of Irish origin come primarily from Derry, Galway, Kildare, Leitrim, Leix, Meath, Offaly, Roscommon, and Wicklow. Kennedy The Kennedy surname, both Irish and Scottish in origin, hails from Clare, Kilkenny, Tipperary, and Wexford. Lynch The Lynch families (Ó Loingsigh in Irish) were originally settled in Clare, Donegal, Limerick, Sligo, and Westmeath, where the Lynch surname is most common. MacCarthy The MacCarthy surname originated primarily from Cork, Kerry, and Tipperary. Also spelled McCarthy. Maguire The Maguire surname is the most common in Fermanagh. Also spelled McGuire. Mahony Munster was the territory of the Mahoney clan, with Mahonys (or Mahoneys) being most numerous in Cork. Martin The Martin surname, common in both England and Ireland, can be found primarily in Galway, Tyrone, and Westmeath. Moore The ancient Irish Moores settled in Kildare, while most Moores are from Antrim and Dublin. Murphy The most common of all Irish names, the Murphy surname can be found in all four provinces. Murphys are primarily from Antrim, Armagh, Carlow, Cork, Kerry, Roscommon, Sligo, Tyrone, and Wexford, however. Murray The Murray surname is especially prolific in Donegal. Nolan Nolan families have always been very numerous in Carlow, and can also be found in Fermanagh, Longford, Mayo, and Roscommon. OBrien One of Irelands leading aristocratic families, the O Briens are primarily from Clare, Limerick, Tipperary, and Waterford. ODonnell The O Donnell clans originally settled in Clare and Galway, but today they are most numerous in County Donegal. Sometimes modified to ODonnelly. ONeill One of three royal Irish families, the O Neills are from Antrim, Armagh, Carlow, Clare, Cork, Down, Tipperary, Tyrone, and Waterford. Quinn From Ceann, the Irish word for head, the name Ó Cuinn means intelligent. In general, Catholics spell the name with two ns, while Protestants spell it with one. The Quinns are primarily from Antrim, Clare, Longford, and Tyrone, where their surname is the most common. Reilly Descendants of the O Conor kings of Connacht, the Reillys are primarily from Cavan, Cork, Longford, and Meath. Ryan The Ó Riain and Ryan families of Ireland are primarily from Carlow and Tipperary, where Ryan is the most common surname. They can also be found in Limerick. Shea Originally the Shea family was from Kerry, though they later branched out to Tipperary during the 12th century and Kilkenny by the 15th century. Sometimes modified to Shay. Smith The Smiths, both English and Irish, are primarily from Antrim, Cavan, Donegal, Leitrim, and Sligo. Smith is actually the most common surname in Antrim. Sullivan Originally settled in County Tipperary, the Sullivan family spread into Kerry and Cork, where they are now most numerous and their surname is the most common. Sweeney Sweeney families are found primarily in Cork, Donegal, and Kerry. Thompson This English name is the second most common non-Irish name found in Ireland, especially in Ulster. The Thomson surname, without the p, is Scottish. Thomson is most common in Down. Walsh The name came into use to describe the Welsh people who came to Ireland during the Anglo-Norman invasions. Walsh families were very numerous throughout all four provinces of Ireland. Walsh is the most common surname in Mayo. White Spelled de Faoite or Mac Faoitigh in Ireland, this common name stems mainly from the le Whytes who came to Ireland with the Anglo-Normans. White families can be found in Ireland throughout Down, Limerick, Sligo, and Wexford.

Thursday, December 26, 2019

A Comparison of Moral Conflict in Antigone and A Dolls...

Conflict Between Individual Morals and State Laws in Antigone and A Dolls House Mother, should I trust the government? Or should I trust myself? This dilemma is a common one in a great deal of literature. In Antigone and A Doll’s House, the main theme is the question of whether one should be true to oneself or true to one’s state or society. Should Nora (in A Doll’s House) and Antigone (in Antigone) â€Å"follow the rules† and do what the state and society want them to do or should they follow their own consciences? Both plays address the conflict between individual morals and state laws, obedience and disobedience, and understanding oneself. Antigone shows the contrast between state law and†¦show more content†¦For the state and state laws to exist there have to be the people too. The state depends on the people and not just the ruler. Haemon: A one-man state? What sort of a state is that? Creon: Why, does not every state belong to its ruler? Haemon: Youd be an excellent king - on a desert island (Sophocles page #). Haemon questions whether Creons judgements are correct or not (above). For Antigone the divine law is what should be used instead of the state law, which is defined only by what the king wants. Therefore should Haemon and Antigone oppose the state law? The king makes up the main part of the state, and decides whether the laws he makes are fair, and do not object to these laws otherwise he wouldnt be king. Some may think that it is wrong that people should oppose the states laws, and should just follow them, but then they will never get to have their own beliefs and never have a better understanding of themselves in the end. In Antigone there is the state and its laws, but in A Dolls House we see more of the society, and the laws it enforces on the individual. The societys rules prevent the characters from seeing and expressing their true nature. When Krogstad tells Nora that the law takes no account of good motives, she cries, Then they must be very bad laws (Ibsen page #). This causes a problem for the main female characters, in deciding ifShow MoreRelatedA Doll House by Henrik Ibsen7379 Words   |  30 PagesMa. Jennifer S. Yap Dr. Sherwin Perlas World Literature January 14, 2012 A Doll House by Henrik Ibsen Translated by Rolf Fjelde I. Introduction During the late nineteenth century, women were enslaved in their gender roles and certain restrictions were enforced on them by a male dominant culture. Every woman was raised believing that they had neither self-control nor self-government but that they must yield to the control of a stronger gender. John Stuart Mill wrote in his essay, â€Å"The SubjectionRead MoreEssay Prompts4057 Words   |  17 Pageson the Floss The Awakening Moby-Dick Billy Budd Mrs. Dalloway Bleak House Native Son Bless Me,Ultima One Hundred Years of Solitude Catch-22 Othello Crime and Punishment The Scarlet Letter The Crucible Slaughterhouse-Five A Farewell to Arms Song of Solomon Ghosts The Stone Angel The Great Gatsby The Stranger Heart of Darkness A Tale of Two Cities The House of Mirth Their Eyes Were Watching God Jude the Obscure 2003 (Form A): According

Saturday, December 21, 2019

Understanding Creative Capitalism And The Free Market

Module 5 Understanding Creative Capitalism According to http://financial-dictionary.thefreedictionary.com/Free-market+capitalism, free market capitalism is a system of economics that minimizes government intervention and maximizes the role of the market. According to the theory of the free market, rational economic actors acting in their own self-interest deal with information and price goods and services the most efficiently. Government regulations, trade barriers, and labor laws are generally thought to distort the market. Proponents of the free market argue that it provides the most opportunities for both consumers and producers by creating more jobs and allowing competition to decide what businesses are successful. Critics maintain that an unfettered free market concentrates wealth in the hands of a few, which is unsustainable in the long term. In practice, no country or jurisdiction has a completely free market. ((n.d). Retrieved July 6, 2015 http://financial-dictionary.thefreedictionary.com/Free-market+capitalism). Creative Capitalism, according to Bill Gates definition is a way to best spread benefits of capitalism and the huge improvement in quality of life it can provide to people who have been left out. The approach advocates the setting up of businesses that provide products and services for the poor. Creative capitalism is not about increasing the philanthropic contribution of a company, it is about providing an incentive to companies to becomeShow MoreRelatedComparative Critique Of Comparative Capitalism1214 Words   |  5 PagesCOMPARATIVE CAPITALISM Case Study #4: Comparative Capitalism Florence F. Messi St Thomas University Miami Gardens, Florida Abstract The Merriam-Wester dictionary defines capitalism as an economic system characterized by private or corporate ownership of capital goods, by investments that are determined by private decision, and by prices, production, and the distribution of goods that are determined mainly by competition in a free market. (2015). However for an ideal capitalism to fully operateRead MoreAnalysis of Joseph A. Schumpeter’s1505 Words   |  7 Pages1. Identify at least one point in this paper that the author claims is important for understanding what role entrepreneurship plays in society. The main point which Schumpeter emphasizes is that capitalism is an evolutionary process. He describes how it is an always moving concept and it â€Å"not only is but never can be stationary.† Schumpeter goes on to state that the evolutionary process of capitalism is not due to the fact that the â€Å"economic life goes on in a social and natural environment,† meaningRead MoreThe 4 Basic Models of the BGS Relationship Essay752 Words   |  4 Pagesbetween BGS. Managers have to do what’s right according to all three elements (Steiner, 2011). BGS has a great importance. The importance of the business-government-society field is to understand the relationship between the three elements. Understanding those help managers make better business decision to run a business or to stop (make a business fail) a business. Businesses should be responsive to forces for its economic and noneconomic environment (pg 7). Businesses have a social contract.Read MoreFree Enterprise : Advantages And Disadvantages1161 Words   |  5 Pagesfocus on free enterprise, the advantages and disadvantages of free enterprise. Free Enterprise System Entrepreneurs look for chances that they had visualize as initiators of incremental revenue, or fortune. Free enterprise is a form of economy where commodities or products, prices, and services are established by the market, the government has no say in determining the products, prices or services (Mariotti Glackin, 2015). This is a form of capitalism and not communism. Items that are free are unrestrainedRead MoreThe Age Of Turbulence By Alan Greenspan1310 Words   |  6 Pagesopportunities for all. His main goal was to create a global capitalist economy that is more sustainable and improved than it was many years ago. The Age of Turbulence will act as Greenspan s personal and creative masterpiece that will help our economy in the long run and create a better understanding of how history impacts us still today. The Federal Reserve was first generated by the U.S. Congress in 1913. Before that, the U.S. was insufficient in any formal organization for studying and putting monetaryRead MoreSlavery And The Civil War1641 Words   |  7 Pagesintellectual historians should also hear out some of the simple debates within Civil War for understanding into many of the most cogent difficult problems and claims in American mind. Through their work dependent on slavery and the Civil War, historians have learned to tackle questions of distinct and circumstantial interest for other historians. The most important questions are the ones asked about the understanding on how to exemplify the moral choices made by the individuals from the past. Two of theRead MoreConsumer s Role On Creating More Garbage Over The Years893 Words   |  4 Pagesto 50% of what people throw away†¦composting can significantly cut down on your overall trash.† Due to Americans now living in closer proximities to each other more garbage is being produced, but by understanding how compost their garbage efficiently can allow them to spend more on goods on the market. Some values that are in support of garbage include prosperity, valuing one’s quality of life and best interests, morality, and wanting the best for their health. Some issues that are not in supportRead MoreCritical Theory : A Critical Perspective925 Words   |  4 Pagesparticular generation context, which will directly affect us for the Frankfurt School critique of mass culture and learn the proper degree of theoretical research and profound degree. The Frankfurt school, mass culture of the 20th century capitalism and everyday life are closely related to the public, such as advertising, television, newspapers, magazines, etc. As the main target of the analysis and critique. They think that mass culture with its ideology of commodity fetishism, standardizedRead MoreAnimal Spirits : How Human Psychology Drives The Economy1602 Words   |  7 Pagesabout the Finance industry can be answered if people took into consideration that the â€Å"animal spirits† had a strong impact on the economy overall. The book â€Å"Animal Spirits: How Human Psychology Drives the Economy, and Why It Matters for Global Capitalism† written by George A. Akerlof and Robert J. Shiller is split in 2 parts. In the first part the authors explain the meaning of â€Å"animal spirits†, term which was coined by J. M. Keynes. In the first five chapters the authors explain in detail the 5Read MoreAdolf Marx : A Central Concern For The Young Karl Marx Essay1729 Words   |  7 Pagestheories and suggested that rather than understanding ideas, we should strive to understand history. Through Hegel’s theories, Marx learnt of the natural inclination humans have towards the activity and production of goods, and the intrinsic importance of producing. Marx’s critique of Capitalism concentrated on the alienation of the worker from modes of production (McBride 1977: 43). A Capitalist society is where the Nation-state has no interference with markets, whereas instead privately owned corporations

Wednesday, December 18, 2019

Conflict, Conflict And Power Issues On Organizational Life...

Dealing with conflict is an inevitable factor in organizational life and the practice of social work. According to Northouse (2015), conflict is unavoidable in organizations and groups â€Å"during adaptive challenges and presents an opportunity for people to learn and grow (pp. 268). Sources of conflict include goals, means, values, temporal perspectives (e.g., time frames), role pressures, status discrepancies, and personality. However, conflict is usually due to contextual events so, personality differences should be considered last. Conflict management refers to the leader’s responsibility to handle different sources of conflict effectively. Leaders must intervene in interpersonal areas such as managing conflict and power issues in order to improve relationships. This can be done by â€Å"fighting or avoiding confrontation, questioning ideas, and avoiding groupthink† (Northouse, 2015, pp.378) There are five styles of dealing with conflict, which come from the Thomas Kilmann Model. These strategies can be considered in terms of who wins and who loses. Other models use different labels but express the same ideas as Thomas and Kilmann (2016), in that these five styles show the balance between concern for self and concern for other. Avoidance style is where everyone pretends there is no problem, which can be useful if people need to ‘cool down’ prior to having any discussion or the conflict is of little importance; however, the conflict may resurface and create a lose/lose situationShow MoreRelatedPower Imbalances Can Impede An Individual s Attempt For Manage Work Related Conflict1693 Words   |  7 PagesPower imbalances can impede an individual’s attempt to manage work-related conflict in many ways. It is noteworthy that imbalance in power arises from the differences that exist between the employers and employees. Therefore, power could be destructive a s a result of its disparity. 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In Bangladesh maximum population reside is following Muslim culture so the communication between male and females are different and restricted while there are no such restrictions followed inRead MoreConflict Management Styles At The Individual And Little Gathering Level961 Words   |  4 Pagesremain unasked and unanswered: Is there any confirmation that conflict cultures exist at the authoritative level? How do such unmistakable conflict cultures create? How do leaders shape the advancement of conflict cultures? What are the results of conflict cultures for authoritative level results? Answers to these inquiries can t be found in the psychological literature on conflict, which has for the most part ce ntered around conflict management styles at the individual and little gathering levelRead MoreConflicts Within The Workplace Are Inevitable1428 Words   |  6 PagesBUS 3021 Theme 1 Conflicts in Organisations Conflicts within the workplace are inevitable. Conflict is ever present for organisations and how these conflicts are dealt with defies the difference between how they operate. In this essay I will be considering organisational conflicts and discuss whether conflict is something organisations can resolve. I will be discussing the nature of work and how this impacts on individual’s in their everyday organisational life. Due to the current climate the government

Friday, December 13, 2019

Impact of Global Financial Crisis Free Essays

The effect of the global financial crisis on Australia has been considerably less, compared to the other affected countries. The Australian economy has revealed better outcomes than most other developed economies, which experienced recessions and rises in unemployment. Also the Australia banks have managed to be profitable without requiring any capital injection from the Government. We will write a custom essay sample on Impact of Global Financial Crisis or any similar topic only for you Order Now The noticeable collision of the financial crisis on most Australian households was the large decline in equity prices, â€Å"which reduced the wealth of Australian households by nearly 10% by March 2009. However, since the trough In equity markets In March 2009, the local market had recovered half of Its decline by the end of November 2009. † The Australian dollar also depreciated rapidly and sizeably as the crisis intensified, declining by over 30 per cent from its July 2008 peak. Around the time of the Lehman ankruptcy, conditions in the foreign exchange market were particularly illiquid, prompting the Reserve Bank of Australia (RBA) to Intervene In the market to enhance liquidity. Since March 2009, as fears abated, the Australian dollar largely recovered, reflecting the relative strength of the Australian economy. The credit and money markets in Australia have also proven to be more resilient than in many other countries, necessitating considerably less intervention by the RBA than occurred in many other countries. In large part this reflected the health of the Australian banking system. The Australian banks had almost no holdings of the â€Å"toxic† securities that severely affected other global banks. The health of the Australian banking system facilitated the effectiveness of the monetary and fiscal response, particularly by allowing much of the large easing in monetary policy to be passed through to interest rates on loans to households and businesses, in stark contrast to the outcome in other developed economies. How to cite Impact of Global Financial Crisis, Papers

Monday, December 9, 2019

Halides Ltd Issues Raised by the Board of Directors

Questions: Issue 1: When finalising the financial statements for the year ended 30 June 2014 two significant errors were made and there is debate as to whether we should simply adjust the financial statements in the current year or change last years financial statements as well. The IT system of the company was installed 3 years ago at a cost of approximately $3.5 million and was estimated to last 10 years. However the latest technology advancements indicate that this was a very optimistic estimate and that the maximum life span of this equipment will probably be not more than 6 years in total with little or no residual value. It was also discovered in August 2014 that a machine worth $2.2 million purchased in January 2014 was erroneously written off to repairs and maintenance instead of being capitalised. Deberella the marketing director thinks we should just adjust this years figures to account for these problems but Peter indicated that it was slightly more complicated than that. Could you please giv e us some advice on this? Issue 2: A number of employees who work on our strategic management team have been with us for a number of years - at least 12 of them have been with us since the company commenced operations in 2006. In accordance with the Employee Bargaining Agreement (EBA) all employees are entitled to long service leave of 13 weeks if they remain in service for 10 years. They are also entitled to pro rata long service leave after 6 years of service. Our usual practice is to show the long service leave expense in the income statement when the employee actually takes leave and is paid. Of course we maintain a memorandum record of the number of days each employee is entitled to. Peter has indicated to us that he thinks we should consider treating this expense in a different manner, which seems complicated. The directors are wondering why we should complicate a very simple way of calculating long service leave why not stick with recognising the expense when we pay for it? What do you think we should do and w hy? Issue 3: Peter, the new financial controller, has also informed the board that the company will need to present a statement of cash flows with the financial statements in addition to those statements already being presented, which really attracted a lot of attention. Some of the directors thought it was a waste of time to present this statement as it was merely a summarised cash book. Others were of the opinion that it could be useful but didnt quite know how they would use it. The structure of the statement of cash flows also came into question with one of the directors suggesting that we merely needed to get a printout of the cash account and attach it. Another said that we couldnt just do that as we needed to show operating, instigating and financing cash flows in the statement. Could you please clarify this matter for us? Answers: Handy Halides Managing Director,Halides LtdSuite 55123, Level 42, Arcade Building16 256 Giles StreetDocklands Victoria 3008 Dear Mr. Handy Halides I really appreciate your concern mentioned in your email dated 15th December 2014 and would be delighted to assist you in resolving the issues that have been raised by the board of directors of the company. The response to the issues along with the reference to AASBs, Corporations Act, reference books, journal articles, and/or websites clearly mentioned in the discussion for each of the issue. I have tried to bring down the key points related to the accounting standards related to each of the issue so that the brief understanding with respect to the issues that have been mentioned is developed. Issue 1 The first issue that is being faced has two parts. These are Change in the estimated life of the assets Prior period errors related to treatment of cost associated with machine The treatment is different for both the cases. However both these cases are covered under accounting standard AASB 108, Accounting Policies, changes in accounting estimates and Errors. According to paragraph 32-40 of AASB 108, if the change in the accounting estimate results in change in assets, liabilities or the equity, these changes must be recognized by making adjustments for the carrying amount of that asset, liability or equity in the period of change. Further the net effect is recognized prospectively by considering it as profit or loss. This profit or loss is considered either in the period of change or change in every period in future where the impact will be there. In this case as a result of change in the life of the asset the depreciation will be higher. Since earlier lower depreciation has been considered additional depreciation amount will be considered as loss in the current period. Further the impact on the profitability in future has to be estimated and mentioned in the current year financial statement. No adjustments or change in last years financial statements has to be done. It is important to note that disclosure will have to be made for this with the complete details of the change in the accounting estimate and the impact it is having on the profitability in the current period. Further the expected on the profitability in future periods has to be disclosed. The treatment for prior period errors is mentioned in paragraph 41-49 of AASB 108. According to this aspect of the AASB 108, material prior period errors are to be corrected retrospectively in the first financial report by restating the comparative amounts for the prior periods presented in which error occurred or restatement of the opening balance of the asset, equity or the liability for the earliest prior period presented in case the error occurred before the earliest prior period. In the present case error occurred in the prior period the restatement of the comparative amounts in the prior period will have to be done. Further since this is the material error, it must be corrected by retrospective restatement. The disclosures that have to be made in this respect includes the nature of the error, effect on the line item affected and the impact on the earnings per share, the amount of correction and the circumstances if the restatement is impracticable. All this is being done considering that both the cases are quite practical or adjustment/ restatement can be done. Issue 2 It has been mentioned that the issue is related to treatment of long service leave in the financial statement. Currently the long service leave expense is shown in the income statement when the employee actually takes leave and is paid. This is related to the accounting standard AASB 119 Employee Benefits. The treatment of long-service benefits is included in paragraph 153 of AASB 119. According to this paragraph, the long-service benefits are considered under Other Long-Term Employee Benefits. The recognition and measurement of other long term employee benefits is included paragraph 156 of the accounting standard. The measurement of the other long term employee benefits is the net loss/ profit of service cost, net interest on net defined benefit liability (asset) and remeasurements of the net defined benefit liability (asset). The basis of measurement of the service cost is mentioned in the paragraph 66-112, net interest on net defined benefit liability (asset) is mentioned in para 123-126 and remeasurements of the net defined benefit liability is mentioned in para 127-130. Based on the suitable associated paragraph the value is measured and considered as profit or loss for the company. Issue 3 The issue regarding the presentation of the cash flow statement by the company is included in the accounting standard AASB 107. However in order to provide a direction to this issue three separate accounting standards will have to be referred. These are Corporations Act AASB 101: Preparation of financial statements AASB 107: Cash Flow Statements Statement of Accounting Concepts SAC1 The accounting standard AASB 107 applies to all companies that must prepare financial statements according to Corporations Act AASB 101. According to AASB 101 the preparation of the financial statements is to be done by the reporting entities. The definition of reporting entity is given in paragraph 2M.3 of the Corporations Act. The Corporations Act mentions that reporting entity has the following characteristics Separation of management and ownership Economic or Political importance Size and indebtedness of the entity Considering these conditions Halides Ltd is having independent board. This ensures that the company is having separate management and ownership. Further since it is being listed on ASX separate management and board has to be ensured. This is to say that any company which is being listed on ASX will have separate management and ownership. Since Halides Ltd is a reporting entity it will prepare the financial report as per AASB 101 which provides the set of financial statements that have to be prepared. These are Statement of financial position Statement of Profit or loss and other comprehensive income Statement of change in equity Statement of cash flows Considering this cash flow statement has to be prepared. The structure, the type of information and other aspects that have to be included in the cash flow statement are mentioned in the accounting standard AASB 107. In this case it is mandatory, however, it will be beneficial for companies to prepare the cash flow statement as it provides an insight into the future cash requirements and the source level of cash that will be generated and required. Apart from the issues it has been observed that the belief is that the financial statements are to be prepared in the same way as it was prepared last year that is for the year ended at 30 June 2014. Certainly there arent much changes to it but certainly the modifications have been made to certain accounting standards which might affect the way the financial statements are prepared. I hope the above discussion on the issues do provide the clarity and suitable action may be taken at your end. You are kindly requested to please contact me again in case you still have any doubt or concern related to the issues that have been discussed above or any other issue. Cc: Peter Johns, Financial Controller, Halides Ltd Thanks With Best Wishes Regards John Jameson

Thursday, December 5, 2019

Fedex Corp. vs United Parcel Service, Inc Case Study Essay Example For Students

Fedex Corp. vs United Parcel Service, Inc Case Study Essay I. Executive Summary In this report we focus on the two main competitors in the package delivery industry: Federal Express Corporation (FedEx) and United Parcel Service of America, Inc. Studying FedEx, UPS and their competitive relationship in the decade from mid 80s to mid 90s gives a good insight for the companies and industrys future. The two companies have different strategic goals and are operating in the same industry but in different main markets: FedEx is working on producing outstanding financial returns and focuses on the overnight air market while UPS is looking for earning reasonable profit and its core business is the two-day ground delivery. However, by 1981, the two companies started to have a strong sense of rivalry with each other and up until 1995 the race seemed to be one of how quickly each competitor could transform itself into the other. It was then when the largest distribution contract ever awarded was given to UPS. The effects on FedEx were strong. This paper is an examination of FedExs and UPSs financial performance from an investors point of view and their managerial performance considering their strategic goals in the mid 80s. We also, take an overview of the rivalry between the two companies and we put our earlier findings in this competitive framework in order to determine whether FedEx or UPS achieved Excellence in business. Our analysis concludes that between the two companies, UPS can be considered as excellent both for its good performance in the decade and for its good perspectives for the future. II. FedEx vs. UPS: The Battle for Value II. 1 The Effects of J. C. Penneys Announcement on FedEx from an Investors Point of View The decision of J. C. Penney to award the $ 1 billion 5 year contract to UPS was clearly the best choice for the company. In 1992, when J. C. Penney went into business, UPS was operating more efficiently and more profitably than FedEx. After J. C. Pennys announcement in 1995, FedExs stock price declined by 2. 33%. The reason for the fall is the investors non-trust in FedEx strength. Whereas it gave UPS secure earnings for 5 years as well as reviled a new image of reliability and stability. Therefore, UPSs reputation increased among the investors, possible future clients and partners while FedExs reputation and customers trust for high future gains declined. Moreover, as the 75% of FedExs common shares were held by institutional investors, it was expected that they would follow discouraging news for earnings decrease that analysts gave for Federal Express in 1995. The stock became less attractive and so the price fell. In addition to that, prior to the announcement, FedEx has undergone few noticeable losses, which de-motivated FedExs investors. Although volume growth remained strong, the declined domestic earnings and the concerns mentioned about the companys financial health discouraged investments. One can say that another reason to FedExs price decline is that the employees and officers of FedEx decided to sell their 10% owned shares when the revenues went down. However, if we consider that FedExs employees were strongly committed to their company, this seems the least possible scenario. II. 2 FEDEX vs. UPS: Business Strategies and Success Factors A- Federal Express We will produce outstanding financial returns by providing totally reliable, competitively superior global-air ground transportation of high priority goods and documents that require rapid, time-certain delivery. (Mission Statement) Referring to the mission as well as a number of FedEx actions such as heavy investments in Information Technologies, and the entrance to international markets through rapid acquisitions in Europe, Asia and Middle-East, one would realize that FedEx is after outstanding revenues through being a pioneer in new markets and technologies. Enabling Factors supporting this statement were clear in FedEx heavy investments in IT solutions as it presented COSMOS and Powership 3 for better package control resulting in an improved quality. In addition to that, FedEx came up with new services such as Saturday deliveries, delivery by 10:30 A. M. , customer interfaces (drop boxes, drive through stations and express delivery stores) and same day pickup of order. This is to distinguish its services. More on that, FedExs philosophy of People-Service-Profit was successful in insuring a union free workforce devoted to customer focus. Salem Witch Trials and New York City EssayUPS proves to be a conservative company with low debt levels. Despite its tight cash/current liabilities ratio, its cash/debt ratio shows a comfortable 1. 43 times coverage (in 1994) showing a good position in covering the most crucial obligations. In terms of Profit and Growth, UPS has high returns with very good profit margins and experienced a predictable annual growth. FedExs profitability ratios are highly fluctuated with a declining trend while saw a good compound annual growth for both its sales and net income. All of the figures are presented in exhibit 2 in the appendix. Economic value added (EVA) is a measurement that focuses on managerial effectiveness in a given year. Therefore it measures the extent to which the firm has increased shareholder value. A firm adds value when it has a positive EVA. FedExs EVA has indicated that the firm is not adding value to its shareholders as it was -1. 361 billion in 1994. During this period, its EVA has dropped dramatically whereas UPS has proved the opposite. UPSs EVA has increased by 1. 616 billion from year 1985 to 1994. This explains the excellent performance that UPS has achieved throughout the years and how successful it was in adding value to its shareholders. Market value added (MVA) is the difference between market value of a firms stock and the amount of equity capital that was supplied by investors. Shareholders wealth is maximized by maximizing this difference. FedExs MVA decreased by 0. 641 billion during the period of 1985-1994 while UPSs MVA increased by 5. 434 billion. II. 4 Business Excellence: Who Finally Achieved It? As proved in many research papers the excellence of organisations can not be attributed to a common set of actions performed by excellent firms. This implies that there is no one magic solution to the challenges of all organisations. However, there seems to be a set of fundamental concepts that many organisations that achieved Excellence in the fields held to be true and committed themselves to be guided by. Customer Focus, Results Orientation, People Development and Involvement, Continuous Learning and Innovation are some of the concepts that help organisations perform better than the rest. The conventional wisdom is that if a firm were operationally excellent, strong financial performance would follow. FedEx has an excellent advantage over UPS: its dedicated employees and its satisfied customers. Employee participation gave FedEx the reputation as a great place to work while UPS suffered from several labor strikes. Also, FedExs customer focused philosophy worked perfectly in real while UPS occasionally experienced lower customer satisfaction. Regarding the companies financial performance, our analysis shows that UPS has a better financial standing in terms of market performance, ratio analysis, value creation and increasing returns and assets. UPSs seems to perform its investing activities according to its statement for a reasonable profit while providing long term competitive returns to shareholders. FedEx on the other hand expanded its business in its quest for outstanding financial returns thus increasing risk and thereby suffering the financial consequences. As UPS achieved a better financial performance and started reengineering its efforts in order to remain competitive in the future, we can say that, for the particular time period, achieved business excellence. III. Appendix FEDEX and UPS Background FedEx and UPS operate in package delivery industry. FEDEX started in the 1970s by Fred Smith and some investors. It applied an innovative approach of hub-and-spoke distribution pattern to provide cheaper and faster service to more locations than competitors. It started gaining revenue in 1981. FEDEX positioned it self as the pioneer in overnight package delivery, quality, and advance IT technologies. Competition by Emery, USPS, and UPS did catch-up. FEDEX therefore attempted price reduction, and expansion to others parts of the world through acquisitions and airport hubs establishment. Some of which have negatively affected FEDEX financial state. UPS is a manager owned firm founded in 1907. It became the largest transportation company in America and owned 80-90 percent market share of domestic small package delivery market. It was foreseen as industry low cost provider yet slow and a market follower. It attempted extensive restructuring and spent around 1. 4 billion $ by 1992 in Information

Monday, December 2, 2019

Manhattan Project free essay sample

The Manhattan Project The Manhattan Project This operation began in 1942 and its sole mission was to create a weapon so powerful it could wipe out cities in an instant. The Manhattan Project was created by the U. S. military in fear of such power being first discovered by the Nazis, their enemy. The base site was stationed in Manhattan, New York but eventually branched out across the country. The head directors of this project were U. S. physicist Robert Oppenheimer, scientific director, and General Leslie R. Groves, military head of the project; they had recruited many of the best mathematicians and engineers within the nation. A number of European scientists participated in this project as well, such as Albert Einstein and Leo Szilard. A few years of non-stop testing and experimenting in the science of splitting atoms and creating atomic energy the scientists had finally made it work. Once their Trinity test proved successful the U. We will write a custom essay sample on Manhattan Project or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page S. began developing more atomic bombs to be used on Japan. This project was top secret but infiltrations of Soviet atomic spies still happened and they were able to leak vital information to the axis powers. The Fat Man and the Little Boy were dropped and Japan surrendered. This controversial decision closed the gap and hastened the ending of the war. The bombs had to be dropped! Japan wouldnt have surrendered and Germany would have eventually developed their own atomic bombs. It would have taken a lot of time, effort and money to do it more peacefully. The Manhattan Project won the war for the Allies and saved the world from a potential dictatorship. The discovery of nuclear fission in 1939 opened up the scientific world to the possibility of atomic energy. Thoughts on atomic energy were released to the public through newspapers and magazines however many scientists didnt believe it could be done. Leo Szilard, a highly intelligent physicist and close friend of Einstein, a genius in mathematics and physics, was shocked at how the U. S. wasnt taking any action in this field of research. He had gotten word that the Nazis discovered nuclear fission and were trying to build a terrifying weapon from it. Szilard wanted to do something about it. He wanted to send a letter to Franklin D. Roosevelt explaining the potential discovery of an atomic bomb and how the U. S. should invest in a program to further the research and development. This letter was constructed by Albert Einstein on the 2nd of August 1939 which explained the importance of atomic research with uranium and how the U. S. needs to implement it into its scientific community. He also stated that Germany had been shutting down uranium mines in Czechoslovakia and were being taken over. â€Å"I understand that Germany has actually stopped the sale of uranium from the Czechoslovakian mines which one has taken over. †(dannen). The letter did not have much effect and didn’t reach the president until October 11th of that year. The president created a â€Å"Uranium Committee† however it only put forward $6,000 to purchase graphite and uranium for the necessary experiments. The country still was skeptic of the project up until 1941 approximately one day before the tragedy at Pearl Harbor. The project was formally named â€Å"The Manhattan Project† a year later in August of 1942. This was the largest secret ever kept from the public in U. S. government history. The Manhattan Project consisted of over 30 different sites across the country. It also employed many thousands of Americans to work in all of the sites. This helped the people with helpful skills to get pay and to help out their country. Most of the workers however never really knew what the purpose was for what they were doing. The most prominent of them were Hanford, Washington, Oak Ridge, Tennessee, and Los Alamos, New Mexico. Oak Ridge was one of the three secret cities chosen by General Leslie Groves. The area only had 60,000 acres of farmland right near the Appalachian Mountains and was completely evacuated of all citizens. It was then developed into a site where their main goal was to produce an atomic bomb. The men and women from the area, back then known as Clinton Engineering Works, helped out by providing materials for the construction of the bomb. In the facilities they created enriched uranium which was not very easy to make. This substance would eventually be put into the â€Å"Little boy† atomic bomb that would be dropped on Hiroshima. Hanford was another one of the three secret cities used in the production of nuclear bombs. It was established in 1943 and housed the first B Reactor ever made. The B Reactor is a plutonium production reactor which produced plutonium to be put inside of the bombs. The plutonium from Hanford was used inside the test bomb at the Trinity site as well as the Fat Man which was used on Nagasaki. This area was strictly for production of plutonium which made the land very uninhabitable. The town of Hanford did not have many people living in it; the closest habitable town near the site was no less than twenty miles away. Los Alamos is the final one of the three secret cities the Manhattan Project chose, this area was for testing nuclear explosives. Los Alamos was a small town in New Mexico and the scientists selected for the completing and testing of the bombs all thought it was a good area. They all decided that the Ranch School Buildings would suffice in housing for the duration of the project. Many different scientists from all fields came together at Los Alamos to perfect the nuclear energy, physicists, chemists, metallurgists, explosive experts and military personnel. Humongous laboratories were hurriedly built in order for work to be started right away. Everybody questioned if they would be able to actually harness the power of nuclear energy, if it was actually attainable. They were worrying if the energy would be controllable or if it could be thermally stable. Many scientists feared of the ignition of the atmosphere, thus ending the world or would they be able to attain this powerful weapon before the Nazis. It took two years of hard labor by scientists to come up with an actual test bomb, the gadget. They experimented highly with different metals and explosives to find the best equation of materials for a stable product. The crew worked relentlessly day and night for six days a week trying to win the nuclear energy race. The core of â€Å"The Gadget† was assembled at the McDonald Ranch farmhouse and completed on July 12th 1945. Two days later it arrived at the testing site where it was completely assembled in a tent right at the base of the tower. Later that day it was hoisted up the 100-foot tower without the detonators installed. That next day the detonators were installed on The Gadget and last minute checks being performed to make the test run smoothly. On July 16th 1945 5:29 A. M. the first nuclear explosion in history was created at the Trinity Site Zero, the Alamogordo Test Range. The detonation proved successful creating a massive fireball that lit up the land brighter than the sun. This was the beginning of the Atomic age. The news spread to President Truman and eventually Joseph Stalin. This humongous breakthrough reverberated within the scientific community as well. â€Å"The scientists have a very strong feeling of responsibility to society regarding the use of the new powers they have released. † (â€Å"The Manhattan Project† pg. 287) The creators of this new power believed it was necessary to win the war even when Germany was growing weaker. The great news was then followed by what bombs they were going to detonate over Japan. No more than three weeks later the U. S. would be dropping these powerful explosives on the cities Hiroshima and Nagasaki. The â€Å"Little boy† was constructed to where all of its power would be from the nuclear fission of uranium 235. It was detonated over the city of Hiroshima on August 6th 1945 by a B-29 Enola Gay. The explosive energy that came from it was between 13 and 18 kilotons of TNT. The death toll was well over 100,000 people and even more by the end of the year. It was the first uranium-based detonation and a rare one because of the difficulty and time it took to get the amount of enriched uranium 235. This bombing on Japan was still not enough for them to surrender which ends up with another bombing doing more extensive damage. The Fat Man† was dropped on Nagasaki just a few days later on August 9th by a B-29 Bockscar. This bomb was created with a plutonium core, similar to that of The Gadget. The original target wasn’t always Nagasaki. It was supposed to be detonated over Kokura; however the clouds obscured the pilot’s view of the land. This made it inaccurate a nd risky because it was an expensive weapon that had to have ideal conditions. The blast of the Fat Man was far greater than its counterpart but it caused less deaths. It was detonated at an altitude of 1,650 feet and had the explosive power of 21 kilotons of TNT. It killed just fewer than 50,000 people in an instant and a further 25,000 injured. Japan had just endured two of the most powerful explosions on earth with over 200,000 people wiped out. On the 15th of August Emperor Hirohito surrendered to the U. S. via radio broadcast. The surrender ceremony was held on board the U. S. battleship Missouri on the 2nd of September in which Japanese officials signed the Japanese Instrument of Surrender thus ending the war. The Manhattan Project was extremely expensive, costing the government around $20 billion (est. today $307 billion). Oak Ridge was the costliest expense topping out at $1,188,352,000 ($13,565,662,000 today). The total cost of World War II was an unbelievable $3. 3 trillion! It was the most ever spent on a war in all of U. S. history. Ever since the days when the U. S. dropped atomic bombs on Japan these actions have been involved in major controversy. Many people saying over the years that it’s an act of terrorism and was not necessary to end World War II. There have been countless amounts of debates between scholars and historians about whether Japan would have surrendered with the bombs or not. I would have to disagree with it being wrong. Japan harmed our country with the bombing of Pearl Harbor and was sided with Nazi Germany the most feared country in the world. If the U. S. had not gone ahead with dropping the â€Å"Little boy† and the â€Å"Fat Man Japan may have never surrendered to us. If they could withstand one atomic bomb explosion and not back down what really could the U. S. have done? It took force to make them stop; no fancy treaty was going to lead Hirohito to sign it. They wanted power just like the rest of the Axis powers. The U. S. needed to end the war and needed to test out their creation. They worked magnificently but were disregarded as very dangerous and never again to be used in warfare. It was experimentation, if we hadn’t created it first then Germany would most likely have. Today would be much different if Nazi Germany had gotten a hold of the powerful weapon and used it against us. Hitler was the kind of guy who wouldn’t hesitate on that kind of decision. We were overseas plenty far away for him not to be affected by it. This technology had to be developed in order to win the war. The Manhattan Project completed its mission and saved the whole world from a potential dictatorship. The Second World War was a victory for the Allies because of The Manhattan Project. The smartest minds in science and mathematics came together to come up with a formula to harness the energy in atoms by splitting them. This discovery changed the course of history and has led to very messy and very proud situations. This was the first war to include nuclear warfare and so far it is still the only one. People are afraid of this technology because it can decimate entire cities and kill thousands of people at once in an instant. It is something that needs to be used strategically and as a last resort. The bombings of Hiroshima and Nagasaki were unfortunately needed to force Japan to surrender to the Allies but it most likely saved the planet from a much different and worse future. These bombings were justified. It may not be supported by many others but who really knows what the outcome could have been. I would take my chances and have the war end as quickly as possible considering the rate at which Germany was taking control of the battlefield. Military officials, Scientists and other creators of the new weapon within the project believed that the bombs were meant for Japan.

Thursday, November 28, 2019

The Main Communication Channels in Organizations

The main communication channels that are commonly used in my organization are wireline and wireless communication channels. Being a hospitality company, the top officials are frequent interaction with the junior officials for consistency.Advertising We will write a custom essay sample on The Main Communication Channels in Organizations specifically for you for only $16.05 $11/page Learn More The main forms of communication under the wireline channel are telephone calls and computer networks (Middleton, 2002). In this organization, senior officers usually use telephones to communicate within the organization, as well as to organize external meetings and interviews among others. On the other hand, wireless communication channel involves the use of internet through computers, mobile phones, televisions, and radio calls. Since the organization has an official website all official communication within the organization as well as to the organization’s c lients is done through the internet. Telephone and radio calls are mostly used by the top officials to communicate meetings or emergencies. According to Middleton (2002), some of the main interferences within communication channels resulting into noise are electromagnetic interferences, and interferences of radio frequencies among others. As it has been revealed, interferences of the electromagnetic system usually cause inefficiency in the performances the entire system, resulting into noises. Further, interferences of the radiation emitted by most of the electronic appliances may interfere with the frequencies in the entire communication system, resulting into noise. One of the main strategies that ought to be incorporated in my organization’s communication system is a ‘short message’ notification for an official message. Since many officials are not always logged in their e-mails, it would be quite important if the system is made more effective through ‘s hort message’ notification for any new message from the administration. It should be noted that, e-mails are not only effective means of communication, but also necessary in the current society dominated by digital communication. Basically communication has largely improved because of technology since it is easier for information to reach large number of audience within a very short time (Middleton, 2002). According to Middleton (2002), organization’s climate affects communication largely. If in an organization there is free interaction between the top and lower officials, communication would be easier and effective. On the other hand, when lower ranked employees are restricted to freely interact with their top officials, communication would be limited among the social classes.Advertising Looking for essay on business communication? Let's see if we can help you! Get your first paper with 15% OFF Learn More Generally, the recurring pattern of behavior with in an organization determines a lot the overall communication patterns within the organization. Generally, the organizational climate determines the how inter-group of interpersonal communication trends are facilitated. As reported by Middleton (2002), non-verbal communication is one of the most powerful means of communication within an organization. Non-verbal communication involves the use of body signs and signals to denote a certain meaning. Some of the main non-verbal communication modes are facial expressions, gestures and changes of behavior. On this basis, the development of skills to read non-verbal communication effectively is important. Through training of the non-verbal language of communication, it becomes possible for the members in the organization to understand each other more accurately. After being trained on various implications of the body language, an individual develops appropriate skills necessary to effectively read non-verbal communication. In the organizati on that I work for, nonverbal communication is largely used in my workplace. In this case, gestures and facial expressions are the main nonverbal communication modes used. For instance, if an individual is not happy with the supervisor’s behavior he or she frowns, indicating his dissatisfaction by the supervisor’s action or message. More so, gestures are largely used to notify an individual about an attention needed at certain point urgently. Hand gestures are the most popularly used form of gestures in my work place, since the noise made by machines does not enhance effective verbal communication (Middleton, 2002). As held by Middleton (2002), communication within organizations may be either through formal or informal channels. One of the main advantages of formal communication is that, the messages can be stored for future use. More so, messages from formal communication can be tested for accuracy and reliability. However, informal channel of communication requires f ormal skills of expressing ideas. On this basis, formal communication is only limited to the elite and skillful individuals within an organization. On the other hand, the main advantage of informal organization is that, it does not require special skills and results into more interpersonal relationships within an organization. However, informal communication channels may be deceptive, resulting into its unreliability for future references. One of the most commonly used informal communications in organizations is rumors.Advertising We will write a custom essay sample on The Main Communication Channels in Organizations specifically for you for only $16.05 $11/page Learn More One of the ways in which organizations can use rumors in their organization is to spread rumor of cutting back to maximize production in their organization. By being closer to the employees and subsequently paying more attention to the atmospheres of workplace, managers would make emp loyees more productive since they would be more motivated. According to Middleton (2002), it is ultimately not ethical for managers to rely on rumors since they are ultimately unreliable and may arouse tension within the organization. Generally, use of rumors in organizations is an informal communication means which is unethically acceptable as means of communication within organizations, despite being a motivating agent among the employees. Reference Middleton, J. (2002). Organizational Behavior. New York: Capstone Publishing. This essay on The Main Communication Channels in Organizations was written and submitted by user Zoey Sloan to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Wednesday, November 27, 2019

deforestation mt. everest essays

deforestation mt. everest essays When examining the effects tourism has on the environment, Mount Everest never comes to mind as high tourist attraction. However, in the last fifty years since Sir Edmund Hillary visited the region in 1953, mountaineering and trekking expeditions have been increasing in the region. With this increase in tourism comes a need for timber and timber related products. Stan Stevens, in this article, tries to determine the causes of degradation and forest thinning in the Sherpa-inhabited Mt Everest region of Nepal. The Sherpas are the local people of the region and have inhabited this area since roughly the 1500s. Although the area around Mt Everest has been a national park in Nepal since 1976, the Sherpas are completely dependant on the land in the area for survival, and thus have had to coexist with the sanctions places upon the region. The paper examines how tourism has placed new pressures on the forests and vegetation regions in the area, and the effect the Sherpas have had on these forests with the creation of inns in the area. The Sherpas using timber from the local forests around Mt Everest built these inns, which are used for the expeditions to the mountains. The increase in tourism has brought about a great deal of prosperity to the Sherpa people, but at the same time the prosperity has come at a cost to the environment. The inns built by the Sherpas have increased the felling of trees. As a result of the increase in tourism, an increase in the need for firewood has also occurred. The increase in tourism has created a need for up to 2000 tons of woods per year by the inns. In 1976, the creation of inhabited protected area, Sagarmatha (Mt Everest) National Park, has caused the Sherpas to obtain timber from nearby Pharak forest, which has caused these forests to also begin to thin out. Root causes of the forest degradation and thinning of the forest can be traced to two major factors, economic gain and convenience. ...

Sunday, November 24, 2019

Argument Analysis Essay 2

Argument Analysis Essay 2 Argument Analysis Essay 2 Bryant & Stratton College Buffalo Campus PHIL 310: Logic and Reasoning Winter 2015 W 6:20pm-9:00pm Brandon Rudroff Argument Analysis Essay 2 PHIL 310 Course Outcomes Assessed 2. Relate the importance of basic logical concepts such as validity, soundness and consistency to reasoning practice. 3. Apply analytical and thinking skills through syllogistic, symbolic and informal logic scenarios. 5. Translate, formalize and evaluate simple arguments in categorical and propositional form. 6. Combine theory and practice to communicate logical arguments orally and in written form. 7. Construct and defend arguments for ones’ self. 8. Critically assess the argument of others. For this final essay, you will provide a critical analysis of the inherent value of logic and reasoning (for life) as well as its contributory (utility) value for your own specific expected career, future educational interests, or life interests. To help support your findings, make connections to topics discussed in class, use references from the textbook, and locate research from reliable sources to help validate and enhance your perspective. To provide some structure to your completion of the assignment, please follow these directions: Introductory Paragraph: Introduce the reader to the paper topic and include a sentence or more that summarizes your main point (thesis) that you will defend in the paper. While this assignment is reflective in nature, it should still have a clear position that you will defend. Body paragraphs: Be sure to address the following: Describe the roles of your expected career, future educational interests, or life interests. Explore the underlying reasons for these decisions. Use logical and reasoning concepts discussed in class this term and reference these concepts from the textbook and class notes. Explore the value of logic and reasoning in relationship to fulfilling these roles in your expected career, future educational interests, or life interests. To help support your ideas, make connections to topics discussed in class, use references from the textbook, and locate research from reliable sources to help validate and enhance your perspective. Explore the value of logic and reasoning in relationship to the happy life in general. To help support your ideas, make connections to topics discussed in class, use references from the textbook, and locate research from reliable sources to help validate and enhance your perspective. You

Saturday, November 23, 2019

Writing Habits to Jumpstart Your Creativity and Keep You Focused - Freewrite Store

Writing Habits to Jumpstart Your Creativity and Keep You Focused - Freewrite Store I don’t know about you, but for me, I find that creativity and inspiration are two of the hardest things to come by as a writer. Random flashes of ideas for stories are great when they happen, but what about all those times you need to intentionally create an idea for a story or an article? Today’s guest post is by  Matt Grant.  Matt is a Brooklyn-based writer and editor.  His  work has appeared in  Literary Hub,  Book Riot,  HuffPost, and  BookBrowse.  Find Matt  online, or follow him on  Twitter  and  Facebook. I don’t know about you, but for me, I find that creativity and inspiration are two of the hardest things to come by as a writer. Random flashes of ideas for stories are great when they happen, but what about all those times you need to intentionally create an idea for a story or an article? As humans, we’re all creatures of habit. But our habits are always doing one of two things: helping us or hurting us. The good news for writers is that we can leverage our tendency toward the habitual to aid us in the writing process. Good writing habits, when used correctly, can help us get into a regular rhythm that cultivates inspiration and keeps us focused during our writing time. Below are some of the best habits you can start today that will jumpstart your creativity and make sure your writing time is fruitful and rewarding. Before the Process Practice Morning Pages Morning pages were first introduced in Julia Cameron’s The Artist’s Way: A Spiritual Path to Higher Creativity.The idea of morning pages is simple: the first thing in the morning, write three full pages in a journal or notebook, longhand, as stream-of-consciousness. It’s not supposed to be great writing, and you’re not to self-edit. The main purpose for practicing morning pages is to clear your mind of all distracting thoughts, tasks, and moods that might hinder your creativity that day. When it comes time to write, you won’t be thinking about the laundry you have to do or the conversation with a friend you need to have that day, because you’ve already written it out and set it aside for later. Do writing prompts I’ve recently discovered the huge benefit of writing prompts after being skeptical of them for many years. Often writers don’t think they need to do prompts because they prefer to come up with their own ideas.   But the right prompt can open up new ideas and ways of looking at things you aren’t able to see on your own. You can find writing prompts a variety of ways. Many are free online, you can buy a book of them, or come up with them yourself. Write them down to use at a later time. Try writing sprints Often the challenge for writers is to finish a piece of writing without worrying about it being perfect. That’s where sprints come in. Sprints are short bursts of writing, about 15 minutes at a time. They’re like doing repetitions at the gym. You do a sprint, then rest and do something else, then do another sprint, then rest again, and so on, for as long as you like. Similar to morning pages, you shouldn’t stop writing or try to edit your work during the sprint. Just pick a topic and write for fifteen minutes straight. When you’re done, you’ll have a finished thought or a piece of flash fiction that can then be edited and shaped into something more significant. Check out this free sprinting program  by the Freewrite team  to help you! Read voraciously I know, I know, I probably should have put this one first. It can sometimes be hard to see how reading directly affects your creativity, especially when you’re anxious to get a work in progress done, and you’d rather be writing. But the adage â€Å"a writer is first and foremost a reader† is absolutely true, so read widely anything you can get your hands on, any chance you get. Read different genres in different forms – novels, articles, essays, short stories, poetry and flash fiction. You never know when something you read will strike you as inspiring, and the more you absorb the words of others, the better your own words will get. To get started, try this reading challenge that forces you to read diversely. During the Process Pick the right time of day Once you’ve had that flash of inspiration and are settling in to get started on your work, it’s important to implement the right habits to keep you on track and focused. One of the first steps is figuring out when you’re likely to get your best work done. I’ve personally found that waking up extremely early and writing first thing in the morning has opened up the rest of my day. After I get home from work, I don’t feel as energized or as focused. Of course, not everyone is a morning person. For you, it might be at night, or in the afternoon. Pick which time of day you’re at your most alert and creative, and block out that time to write. And once it’s scheduled, stick to it! Change locales If you’re in a rut, one of the best things you can do is get a change of scenery. Often, finding a coffee shop or a nice library, surrounded by books or soothing music, can be a real boon to getting those creative juices flowing again. If you don’t have a place nearby where that’s possible, go for a walk to clear your head and come back to your work with fresh eyes. Put away distractions However, these locations can only be helpful if you’re not distracted, so be ruthless about putting distractions away! Buy a pair of noise-cancelling headphones, turn the wireless off on your computer, put away your cell phone, and stay away from your inbox. We all know the Internet is a black hole – one minute you’re looking something up for your project, and the next, you’ve spent an hour on Facebook. Set aside another time for planning and researching. Keep your writing time sacred for just that – writing.    Bonus Question: Do you really need to write every day? This suggestion is usually at the top of most writing advice lists. To be honest, I’m inclined to distrust it. I’m wary of anything that’s touted as a â€Å"must† or some mystical talisman. Of course, it’s a good idea to get into a habit of writing on a regular basis. Of course, you should often write and for long periods of time.   But I firmly believe, as with everything, writing should be done in moderation to maximize its effectiveness. More and more research is pointing out how, paradoxically, working less actually leads to more productivity. People who are constantly working are more tired, more anxious, and less inspired – all of which are deathblows to creativity. I regularly take vacations from writing, where I don’t do any kind of work at all. At the end of these breaks, I always come back to my work with a renewed sense of enthusiasm and motivation.    So, by all means, write as often as you can, but if you miss a day, give yourself some grace. When it comes to inspiration, there’s a lot to be said for being out in the world, doing other activities and experiencing things that will fuel your stories. For a writer, there’s no better inspiration than just living life. There’s no doubt that writing is work – hard, grueling, sweat-inducing work. Just as with everything, there are working behaviors and practices you can put in place to help you be more productive and less distracted. Obviously, not everything on this list is going to work for you, and there might be something I left out that’s even better. If so, please leave a comment and let me know what behaviors and practices you have that help keep you inspired! What writing habits do you swear by? Do you have any habits or routines that you love and would recommend to others? Let us know in the comments!    Matt Grant is a Brooklyn-based writer whose work has appeared in  BookRiot, The Huffington Post, BookBrowse, and  Pop Matters. When he's not writing or reading, he works in youth development as an after-school program director for one of the largest middle schools in Manhattan. You can find him online at www.mattgrantwriter.com or on Twitter: @mattgrantwriter.

Thursday, November 21, 2019

Project in colombia Essay Example | Topics and Well Written Essays - 1000 words

Project in colombia - Essay Example However, since 20110, the ethnic and political violence has significantly reduced thereby developing a business environment. The United States entered the free trade agreement with Colombia in an attempt to develop the previously small economy thereby possibly creating some stability. The agreement that allows both Colombian and American nationals ease of movement between the two countries has so far benefited both countries. Colombia produces cotton and is a great exporter of the same to the United States. The free trade agreement allows for the unregulated exploitation of the resources in the two countries by nationals from either country. While the country exports such large amount of cotton, she still suffers from massive levels of unemployment with the rate estimate at ten percent. It is therefore in the spirit of the free trade agreement that the projects seeks to set up a textile company in the republic of Colombia. The project is likely to benefit Colombia in a number of ways while the investors target a substantial profit margin. With an unemployment rate of ten percent, it is more probable that Colombia has cheaper labor than the United States, the company will therefore solicit the readily available labor, coupled with lower rates of cotton in the country and the company is more likely to make great profits. The free trade agreement protects the investments of nationals from either country in case of any insecurity incident. Additionally, to obtain better protection the republic of Colombia has a number of insurance company most of which are American based offering American tariffs in the country (Pickton & Broderick, 2005). The success of the bilateral trade between the two countries relies on their efforts in upholding the terms of the agreement. The agreement benefits both the countries and they signed to it owing to its lucrative nature and the possibility of developing the countries. In the spirit of the country, the two countries have effective tax schemes to investors and goods produced in either country as though are in the mother country. This prevents exploitation of investors. Additionally, it prevents the mistreatment of foreign nationals in the countries. The Americans therefore access Colombia markets as though Colombians and vice versa. Additionally, the countries should coexist peacefully. Peace favors investments thus growth. Inter country squabbles destroy the diplomatic relations between countries thus stunts growth and creates animosity between the countries thereby eliminating any business possibilities (Bahreini, Willis & Primack, 1988). The American textile industry therefore has a number of success possibilities key among which is the effective management of the available resources in the republic of Colombia. With readily available cotton retailing at the local market value and cheaper labor, the company is more likely to make more profit. In setting up in Colombia, the company forgoes the cotton transp ortation and importation duties. Besides, the country has reliable yet cheaper electricity a fact that implies that producing the textiles in Colombia is cheaper than a similar production in the United States of America (Petrickv& Quinn, 1997). To maximize profits, the company should access both the

Pharmaceutical Industry Essay Example | Topics and Well Written Essays - 500 words - 1

Pharmaceutical Industry - Essay Example This guarantees the evaluation of all pharmaceutical products in America where the Food and Drug Administration regards them as both safe and effective before the product can be widely distributed and sold (Laws.com, 2013). Failure to understand the medication or conduct thorough clinical trials of the product by a pharmaceutical company in this industry attracts civil lawsuits (Laws.com, 2013). The most popular pharmaceutical companies in this industry include GlaxoSmithKline, Pfizer, and AstraZeneca (Association of the British Pharmaceutical Industry, 2011) where pharmaceutical companies from the United States dominate the industry (WHO, 2014).Pfizer Inc. is one of the largest pharmaceutical companies in the world in terms of revenues. Headquartered in New York City, Pfizer Inc. is an American multinational pharmaceutical corporation and the world's largest research-based pharmaceutical company (Pfizer Inc, 2013). The company does its research in Connecticut, United States. It reco rded US$ 58.98 billion revenues in 2012 (Pfizer Inc, 2013). Johnson & Johnson is another American multinational pharmaceutical company that embraces research and science with an aim of bringing innovative ideas, products and services to advance the health and well-being of people (Johnson & Johnson Services, Inc, 2014). Headquartered in New Brunswick, New Jersey USA, Johnson & Johnson is the world’s largest and most diverse medical devices and diagnostics company (Johnson & Johnson Services, Inc, 2014).

Wednesday, November 20, 2019

ARNP Project Last Wk Essay Example | Topics and Well Written Essays - 250 words

ARNP Project Last Wk - Essay Example From the diagram, it would be noted that for ARNP to effectively market its services to Gen Y, it first has to review its goals and plans for the organization at large and the Gen Y to be specific. After this, the need to undertake external analysis on the Gen Y segment to come to terms with major demographic variables that pertains to the people. After this, an internal analysis will be needed to be sure if the organization has adequately put its house in ready to accommodate new customers that will be coming in. the internal analysis is often translated by a SWOT assessment, based on which strategies and objectives for the Gen Y group will be developed. The final stage will require the development and implementation of an action plan. Because ARNP is in the health sector, its action plan must focus on how the organization can present differentiated services to the Gen Y so that members within the Gen Y population would choose ARNP over other competitors for the mere fact that ARNP has different services that the others cannot

Tuesday, November 19, 2019

Wk 2 discussion questions Essay Example | Topics and Well Written Essays - 250 words

Wk 2 discussion questions - Essay Example This will help him feel successful. I remember that in grade school I was a not a good math student. Everything was fine in math class until 4th grade. That is when multiplication and division was introduced. I understood addition and subtraction and working with decimals, but multiplication was very hard for me to grasp. I was weak in my math skills going into 5th grade. My teacher worked with me until Christmas break to help me learn my multiplication tables. She was emotionally supportive through this entire process by rewarding and recognizing all of my successes. She never made me feel as though I was wasting her time or that I was a burden. She made it clear that everyone learns how to do math in his or her own way and in his or her own time. When I returned from Christmas break, I thought I was finished with my tutoring sessions with the teacher, but to my surprise they were just beginning. I was still having trouble memorizing the multiplication tables, so my teacher began to keep me inside from recess. I hated this, but I never remember feeling as though I was being punished. The kindness my teacher used, and her unwavering firmness in insisting I learn these math facts, was a great support to me as I progressed through the year. Her emotional support helped to make me a

Monday, November 18, 2019

Business Policy Development and Implementation, Portfolio Project - Essay

Business Policy Development and Implementation, Portfolio Project - Team Baldwin - CAPSIM Company Evaluation - Essay Example With time when the monopoly market was split with the appearance of new entrants, the increased cost of manufacture of sensors could not be passed on to its customers. This led to the importance of managing its business performance in terms of delivering quality products at competitive price which could be seen from its four rounds of operation year over year (Reuvid, 2012). Comparison of 4 rounds of operation from the Annual Report of Team Baldwin The performance of Team Baldwin has been compared as given below from the Annual Reports available in order to see how effectively Team Baldwin has been able to manage its operation in the face of competitive market (Hutt and  Speh, 2012). A snapshot of the major performance parameters has been presented below which has been obtained from the Annual Reports year over year from Round 1 to Round 4. Key Performance Indicator Analysis – Table A Sl. No. ... 100% 122.91% 145.93% 144.96%    6 Sales 90798 116913 155053 154514 19.39%       100% 128.76% 170.77% 170.17%    7 Inventory 8617 0 -2180 -5589 -186.56%       100% 0.00% -25.30% -64.86%    8 Net Profit 45 4346 16010 16747 619.30%       100% 9657.78% 35577.78% 37215.56%    9 Accounts payable -2277 2479 1521 379 -155.01%       100% -108.87% -66.80% -16.64%    10 Accounts receivable 845 -2146 -3135 44 -62.66%       100% -253.96% -371.01% 5.21%    11 Net cash from operation 14383 13232 21578 20942 13.34%       100% 92.00% 150.02% 145.60%    N.B. Amounts are given in dollars and () represents negative value The above represent a common-size analysis on the parameters identified to be indicative for the performance of Team Baldwin over round 1 to round 4 from 2014 to 2017. The table also indicates a Compound Annual Growth Rate (CAGR) of the key performance parameters. Total market share and revenue In round 1 in the year 2014, the market share of Team B aldwin is 19.15%, in round 2 in 2015 is 21.5%, in round 3 in 2016 is 26.64% and in round 4 in 2017 is 26.24%. Thus, an increasing trend of market share of Team Baldwin can be observed with respect to its competitors in sensor manufacturing. If we look at the Income statement of Team Baldwin in the Annual reports and subsequent comparative analysis in Table-A, we would find that the total revenue or sales of the company has shown an increasing trend from round 1 (year 2014) to round 5 (year 2017). With respect to the round 1 in the year 2014, the revenue earned by Team Baldwin has increased 28.76% in round 2 (year 2015) and over 70% in round 3 (year 2016) and round 4 (year 2017). The market share of a company increases when it is successful in managing its operations and plan strategies by anticipating responses from its

Sunday, November 17, 2019

Trust is the key ingredient in leadership Essay Example for Free

Trust is the key ingredient in leadership Essay This weeks Assignment consists of viewing a scenario about Sandwich Blitz, Inc. , reading an article about integrity in leadership, and writing a two-page double-spaced paper. Integrity in leadership is absolutely essential. † In today’s world more companies are looking for people with integrity to head their organizations. † It is because of the lack of integrity that financial turmoil is happening in the world today. If you have integrity you will go somewhere in life. â€Å"Grenville Kleiser said, â€Å"You are already consequence in the world if you are known as a man of strict integrity. † Without integrity no real success is possible. â€Å"Trust is the key ingredient in leadership. If you cannot engender trust, you are unlikely to find many who are interested in following your lead. They assume that you are making the right choice based on ethics and proper morals. † Sometimes integrity may be considered an old fashioned word in businesses environment. Integrity is defined among other things as â€Å" being true to one’s values. † When a leader has a set of clearly defined values that determine the actions and decisions they take. Strong leaders must be consistent. Integrity breeds consistency by providing a clear set of principles to follow. With the proper amount of integrity a leader will follow through and do what is right. When integrity is maintained, positive results don’t need to be questioned or worried over. If you want to see successful leadership in your life you need to have integrity. â€Å"Integrity is what we, do, what we say, and what we say we do†- Don Gater. â€Å"Don Gater sums it up well in a short statement. As a man of integrity, your word is your bond. Integrity is an important part of leadership. Leadership is often clear as day when witnessed firsthand, without integrity a leader may find that no one is willing to follow him.

Friday, November 15, 2019

Comparison of French and German Cinema, 1930-1945

Comparison of French and German Cinema, 1930-1945 Introduction The dissertation aims to analyse the effects of totalitarian politics on the cinematic tradition of two of Europes most cultured nations, Germany and France. The study of cinema during the time period, 19301945 is a highly relevant discussion; one which is infrequently dissected by serious academic debate largely due to the lack of literature on the subject in comparison to studies pertaining to the effects of fascism upon other implements of the state, in particular religion and the military. Perhaps film students of the West still find it difficult to comprehend the fact that the Nazis were such a long way in front of their competitors when it came to the influence of National Socialist propaganda on the German people. As early as 1928 Hitler had come to understand the fundamental power of utilising modern forms of propaganda in paving the way for tyrannical rule, as he outlines in a speech dated 28 November (1999:151). The more one addresses only one social class, the easier it becomes to make promises. One knows from the beginning what each class wants If you are always only addressing yourself to one category, then political propaganda becomes infinitely easy. Certainly, in tandem with pervasive fascist symbolism and the dissolution of democratic political debate, the saturation of all forms of contemporary media was the key factor in Hitlers total seduction of the German nation. As such, the topic is relevant for the twenty first century where dictators still maintain power over illeducated people whose information is pumped into them via state propaganda machines that feed off insecurity, prejudice and paranoia, as modernday Zimbabwe currently illustrates. The study will be split into chapters as cited on the title page with the aim of creating an advanced understanding of how the Nazis used cinema as a tool of tricking the German people into believing concepts such as Lebensraum and the Jewish Question were issues of national urgency. The study will likewise examine the role of the Vichy collaborators in the seduction of French people, citing the essential similarities and differences of the two in terms of filmic content and production techniques. Clearly, as the instigator of right wing cinema as a political tool of mass hysteria, the German model will be first to be discussed, though the point should be made straight away that the Vichy Regime was not merely coerced into collaboration: there was active and passionate interest in France in fascist ideology with plenty of Vichy statesmen wishing to follow the path set about by the Hitler State. At no point should it be believed that Vichy cinema was a symptom of the occupation; it wa s, and remains, a marker for French sociopolitical beliefs at the time. Famous and infamous films such as Jean Renoirs La Grande Illusion, Bertolt Brechts Kuhle Wampe and Marcel Carnes Les Enfants du Paradis will be featured within the dissertation, citing specific examples from the movies to highlight how dissenters managed to voice their disapproval in highly subtle fashions that were unique to the extreme fear experienced in fascist Europe at the time. Comparisons between movie production under the influence of occupation, dictatorship, peacetime and war will provide fuel for the debate within. A conclusion will be sought as to the overall features that appear uniform within right wing film making, in addition to citing the subtle differences in the experience of movie production under the spectre of totalitarianism, as witnessed in Germany and France between 1930 and 1945. Chapter One: The effect of fascism on German Culture, 19301945 The short lived Weimar Republic is a source of great fascination for students not only of history but also of art, culture and society. Its relevance is in its oddity: the strange timeframe it fits into either side of Kaiser Wilhelm II and the Nazi State, two of the most suffocating and frustrating regimes in European history in terms of creative and artistic achievement. The Weimar Republic was responsible for a brief burgeoning of liberal German film making, art, sculpture, music, theatre and culture that was the envy of the western world at the time. Perversely, the strict socioeconomic conditions of the day appeared to ensure that the Republic would be as frivolous as it was unfortunate; as daring as it was politically unstable. Yet, as Elssaesser (2000:151) suggests, Weimar cinema may also have made it easier for Hitler to cast his cinematic spell on the German people. What has become abundantly clear is that the cinema permeated Weimar society as a very contradictory cultural force, at once part of oppositional Modernist avantgardes and in the forefront of capitalisms own modernising tendencies (as technology, industry and fashion) and for this very reason, invested with the hopes of revolutionary changes while susceptible to being used as the instrument for their containment (in the form of specular seduction, nostalgia, propaganda.) Diversity was the key to Weimar Cinema; it was an expression of multicultural Europe that was unfortunately located in the wrong place and time. With the Prussian aristocracy, disillusioned exmilitary personnel and marginalised masses of unemployed, the Weimar Republic was insufficiently prepared to withstand a structured coup from within when it inevitably came. Furthermore, the liberalism of the Republic gave added ammunition to the nascent Nazi State, giving Hitler and his propaganda minister, Josef Goebbels a readymade scapegoat for the deplorable state of German infrastructure during the early part of the 1930s. Indeed, it was Goebbels (1993:159) who highlighted the condition of the German nation before the National Socialists came to power in 1933 the state of the nation according to fascist eyes. Had it not been for the National Revolution, Germany would have been completely swissified, a nation of hotel porters and waiters, a nation having no political sense whatsoever that had lost any idea of its own historical significance. The effect of a onedimensional, intensely political approach to cultural affairs meant a surgical shift in the prism through which German society charted its progress between 1918 and 1933, and 1933 to 1945. Most art and film historians see the change that occurred in German culture after 1933, with the infamous burning of the books (May 1933) and mass emigration of a wealth of indigenous creative talent, as symptomatic of authoritarianism throughout the world. Bland, repetitive instances of film making and culture took the place of innovation and the first seedlings of avantgarde technique. Aesthetics and the human form took on added significance. Heavy handed plot lines guided the viewer of both art and cinema along a straightforward journey to the ideological heart of work without trusting the audience with the even the slightest semblance of individual reasoning. These are the popular images of authoritarian art forms promulgated after the defeat of fascism in Europe. Yet it would be incorrect to assume that German film making after 1933 was merely an exercise in retrospective propaganda studies; as shall be discussed in following chapters, Goebbels was fond of puncturing all genres of movies with National Socialist ideals with the result that a kaleidoscope of imagery is available to the twenty first century film student, each portraying a different vision of the fascist dream. It should come as little surprise to students of history to see a broad similarity between movies made in Nazi Germany and Soviet Russia: both countries relied upon eradicating the opposition and portraying the leader in an invincible light. Censorship at home and at the national borders also meant that fewer foreign films were being shown; those very few that made it past the German borders having to be screened first by the Nazis in order to gain an audience inside of Germany. Furthermore, the considerable risk that a film maker ran of being arrested, taken to concentration camp or even killed because of making a statement that the Nazi hierarchy did not favour was too great for all but the most ideologically driven of artists to bear. The result was an exodus of talent from Germany and a narrowing of vision to the extent that diversity, as a description of German cinema, became a complete misnomer. Art and cinema in the Third Reich were thus reduced to an entity in support of the regime; the hand over of the baton of creativity to autocracy was assisted by the state overhaul of existing cultural ministries. As part of the broader policy of Gleischaltung (coordination) the Reich Chamber of Culture (established in November 1933) oversaw this new breed of politicised movie making and art that presented a ludicrously perfect form of the Aryan man, engaged in the typical German pursuits of sport, work and family, as Seligmann et al (2003:50) detail. Images depicted Germans not just as modern day heroes but also as the heirs to Europes greatest cultural and imperial tradition, that of Alexander the Great and Caesar. As Aryans and National Socialists were elevated to the status of hero, so the Nazis used cinema and indeed every tool of popular culture at its disposal to reenforce the slide of the enemy into the sociological abyss. Over a short period of time, the Jews took over from the Weimar Republic and the Communists as the central target of Nazi abuse as one by one the political enemies of the state were made obsolete, leaving the racial enemies of the state as the sole carriers of the burden of national pariahs. Propaganda and film would play a disconcertingly influential role in the social facilitation of the Holocaust the essential psychological background whereby a nation might be made complicit in mass, statesponsored murder. As the violence and oppression against the Jews (and against gypsies, the handicapped and homosexuals) was increased, so the state began to use film and culture as a means to making the population complicit in their racial crimes. Reichskristallnacht (89 November 1938), for example, was a stateignited campaign of hatred against Jewry that was completed by the ordinary German people, a spontaneous orgy of destruction that would have been unimaginable were it not for the driptap effect of incessant fascist film making and media saturation, as Kershaw (2000:1412) underscores. The scale and nature of the savagery, and the apparent aim of maximising degradation and humiliation, reflected the success of propaganda in demonising the figure of the Jew certainly within the organisations of the Party itself and massively enhanced the process, underway since Hitlers takeover of power, of dehumanising Jews and excluding them from German society a vital step on the way to genocide. Der Erwige Jude (The Eternal Jew), the most extreme example of film utilised as a weapon of war, was a blatant and extreme vision of the life of common Jewry; the degradation of the living condition in the Warsaw Ghettoes providing the inspiration for the movies creator, Josef Goebbels who visited the area in 1940. The film portrayed Jews as vermin, cementing the belief in the viewer (coupled with state newspaper and radio) that the Jews were not only the enemy of the state but, more importantly, subhuman. As with all aspects of Nazi Germany, the murderous end effect can only be understood by taking the gradual desensitisation of the nation into account, a phenomenon that propaganda and film were instrumental in helping to bring about. Chapter Two: Occupied France: Vichy Collaboration in Moulding the Image of Fascist Europe The French experience of film was, until the continentwide rise of fascism, much the same as in Germany even if there were also fundamental differences between the two countries that made the transition from democracy to authoritarianism a more traumatic experience for the French, one that the nation has still not fully come to terms with. To start with, France, more than any other European nation, is synonymous with high culture, art and vision, characterised as the trend setting nation for creativity throughout the western world. Via Marcel Duchamp, for example, France was home to the origination of abstract art, his sculpture, Fountain (1917) often cited as a watershed in art and visual intention in the history of the West. In addition, France had dictatorship thrust upon it in a different way to the Germans. Clearly, autocracy can only arise from it being forcibly imposed on a population, yet in Germany it was Germans taking control of their own people, whereas, after the symbolic signing of the armistice on 22 June 1940, the French were dictated to by Germany from the vantage point of a vanquished nation. Therefore, there was more a sense of cultural partition between France in the 1930s and France in the 1940s that was not the case over the Alsace border into Germany. This starting point of a nation being defeated in war has been, ultimately, the greatest stumbling block regarding a better historical comprehension of the excesses of Vichy both from within and outside of French borders: for as long as the French were willing to rewrite history to paint the picture of a demoralised people who were fundamentally opposed to the right wing ideology of National Socialism, the country would be unable to see its true reflection. However, after the accumulation of two generations of historiography, Vichy was gradually deemed to be an active collaborator in the extremism that was witnessed in French culture and politics between 1940 and 1945 rather than a government coerced into cooperation. Marshall Pà ©tain may have been little more than a puppet figurehead, but he represented a large sector of conservative France that wished to eradicate the achievements of the artistic and philosophical endeavour of the early twentieth century so as to reembrace outmod ed notions of colonial France. Indeed, the right wing bloc who made up the core of the Vichy government were sympathetic to the anti-Semitic views of the Nazis the botched military trial of Captain Alfred Dreyfus for spying in 1894 highlighting a chequered history of a country that had barely bothered to even notice its own deeply resentful views concerning the Jews. The official separation of Church and State by law in 1905 merely paid lip service to a deepseated problem of prejudice in France. Although France had changed geographically, ethnically, politically and culturally between the two decades, a certain sense of continuity is detectable in French cinema of the period, which was certainly not the case in Germany. This was due to a combination of German censorship and genuine Vichy desire to ignore the shameful effect of the Occupation. As JeanPierre Jeancolas attests in his essay on the 1945 Vichy sponsored picture, Les Enfants du Paradis (2000:78), the realism that French cinema was so famous for showed no signs of cracking after 1940. The occupation of France in 1940, the control direct or indirect of its cinema by the German forces, condemned use of the present tense. Fiction films were allowed, at best, to portray a kind of vague present day, a period which had the appearance of the present, but not its singular hardships: the cars or the costumes are of 1943, but the French are depicted in light-hearted romantic entanglements, stories that never show the daily problems of finding food, or the presence of Nazi uniforms. Mention must be made of the division in France after her capitulation in 1940. Put simply, the country was split into half via north and south, whereby Paris, Brittany and the northern shores were deemed to be part of a territory called Free France, while the southern part of the nation, including major cities such Marseilles and Bordeaux (both of which had large ethnic and Jewish communities) was placed under the control of the Vichy Government. Vichy struggled to unite the two divisions until 1943 at the earliest, a time which signalled an increase in French resistance as, after the Battle of Stalingrad (February 1943) the sense of a slow protracted capitulation in the East led to a renewed sense of optimism in the West. It is important, therefore, to recognise the difficulty in defining a singular French brand of cinema after 1940. There were noticeable anomalies in how the Germans treated the two main zones. Newsreel propaganda, for instance, was different: in the Occupied Zone, cinemas screened antiBritish German newsreels, while in the Unoccupied Zone, Vichy largely steered clear of any mention of the war of the German presence in France at all. It is likewise important to recognise that the Vichy propaganda machine was not under the same level of autocratic control as was the case in Germany. There was no allpowerful figurehead to rival Goebbels in France. Pierre Laval was the clearest comparison to him but the Deputy Prime Minister spent much of his time in Paris negotiating with the Germans. In addition, Laval believed fervently in the power of broadcast media as the fundamental tool to seduce a weary population, neglecting largely the cinema and music. Furthermore, Laval delegated control of the propaganda machine to Paul Marion after 1942, which meant a discernible lack of leadership. A comparable model to Goebbels extensive communications system cannot be found in Vichy France. However, this does not mean to say that the Vichy Government was without persuasion or an ideology of its own. Although Occupied France was under the control of Germany, Vichy was given leeway in terms of national reeducation and, as the administration grew more secure in the southern part of the country (coinciding with entire divisions of German troops leaving France to fight on the increasingly demoralising Eastern Front), so a discernibly French model of fascism was seen in all walks of life, extending quickly to the national movie community. Continuity in all areas is the chief characteristic of Vichy cinema. As beforehand, Paris remained the creative hub of wartime France; many of the cast and directors of the films of the thirties remained to star in Vichy pictures. Jean Gabin and Michele Morgan were two big name stars who fled the country, but the rest mostly remained in France and continued to work. The Germans did not permit French films to cross the demarcation line until February 1941 when it became apparent that the same stifling effect of authoritarianism was prevalent in French as well as German cinema: there was no question of antiGerman films being shown because they were not being made. As a rule, movies produced during the Vichy years were unanimously nostalgic. As in the 1930s, many of the movies of the early 1940s were scripted around the French experience of World War One, characterising the recent experiences of the nation in the form of one actor or actress. The core Vichy values of family, la patrie and duty were cited in almost every film of the period, such as La Voile Bleue (1942), an anachronistic view of rural southern France that was the biggest commercial success of the forties in France. However, as Julian Jackson (2001:3201) details and contrary to popular belief, there was not a plethora of explicit right wing propaganda present in films made on the fascist side of the Vichy watershed. Paradoxically, many themes that one might expect to have figured more prominently after 1940, almost disappeared from the screen. Before 1940, many French films contained critical portrayals of British characters; after 1940 the British are absent. Before 1940 films had frequently depicted Germans sympathetically; after 1940, despite collaboration, Germans almost disappear from the screen. In the 1930s, antagonism to foreigners had been a frequent theme; after 1940 it was less present. Most surprisingly of all, whereas hostile depictions of Jews had proliferated in the 1930s, they are almost absent after 1940 As far as feature films are concerned, if they reflect anything different from the films of the 1930s it is Vichys desperate wish to believe the outside world did not exist. If a viewer was unaware of the historical subtext of the films produced during the 1930s and 1940s in France, they would not know occupation occurred at any point. But perhaps this was precisely the point: to cover over the huge dent in national pride at having to endure occupation by pretending that it did not exist. Learning from Goebbels, Vichy would also have been aware that, regarding propaganda, less can often mean more. Chapter Three: Josef Goebbels and the Intervention of Propaganda Cinema Unlike in France where a clear line of cinematic continuity can be traced, in Germany there is little doubt that movies made pre1933 would not be funded under Nazi rule. Kuhle Wampe (1932), for instance, was a decidedly Weimar production. The film was written and coproduced by Bertolt Brecht who was known within Germany to be a left wing film maker and sympathiser, yet one who did not favour the heavyhanded film making approach, as the following excerpt (1996:138) underscores. This way of subordinating everything to a single idea, this passion for propelling the spectator along a single track where he can look neither right nor left, up nor down, is something that the new school of play righting must reject. Betraying such antiauthoritarian views, it is no surprise that Kuhle Wampe turned out to be a socialist classic, an art house production made all the more poignant due to the cusp of the historical wave upon which contemporary Germany was riding. Brechts vision of a utopian community that rejects pricefixing and imperialism has been viewed as the last independent breathe of Weimar culture the final flourish before people such as the writer left Germany forever. Films such as Kuhle Wampe, as well as The Threepenny Opera, Kameradschaft and The Blue Angel all produced between 1930 and 1932 ensured that the shift, when it inevitably came, towards the right was all the more transparent because pictures such as these simply ceased to exist in Germany after 1933. Propaganda and cinema were married in the Third Reich like never before. Deconstruction of the pluralist approach of Weimars brief democratic tradition was the first step the Nazis took in reconfiguring the German nation in their own distorted image, followed inevitably by the edification of a new mythology, built exclusively around the twin pillars of the ubiquitous power of the Fuhrer and the antiGerman predilections of the communists and international Jewry. At first, of the two, the Fuhrer Myth was the most important solidifying effect in the Nazi consolidation of power. Hitler had learnt from Mussolini the herald of Fascism according to Hugh TrevorRoper (1995:174) that a tyrant could exert sole control over a modern, industrial European country but only via eliminating all competing iconography and elevating the leader to a quasireligious status, which could only be achieved by extensive propaganda exercises. As Ian Kershaw (1998:289) explains, the all encompassing image of Hitler portrayed in banners across German cities, in schools and in cinemas throughout the nation was vital not only in securing the stability of the Nazi State but also in making a subliminal connection between himself and the traditional heroes of German history within the broader national consciousness. For Hitler himself, the Fuhrer myth was both a propaganda weapon and a central tenet of belief. His own greatness could be implicitly but unmistakably underscored by repeated reference to Bismarck, Frederick the Great and Luther. Initially, even Goebbels was taken aback by the way in which the Nazis were able to instil their extremism throughout the country. A process that should have been osmotic took place with astonishing rapidity, as the Propaganda Minister (1996:41) himself explained in April 1933. What we are now experiencing is only the transfer of our own dynamism and legality to the state. This is taking place with such breathtaking speed that one scarcely has any time to call his own. Goebbels considered himself to be a man of culture and the filmmakers that he most admired did not come from the right wing stock that one would naturally associate with the Propaganda Minister. For example, Goebbels was a big fan of American cinema and he privately thought that the film making industry in the United States was far ahead of German production to that point. One of his favourite movies, although he denounced it in public, was Gone with the Wind, and he was likewise a great fan of the icon of Soviet propagandist cinema, Eisensteins Battleship Potemkin. Within the broader sphere of German film making during the period 1935 to 1945, Goebbels was the most important man in the country. All of the guidelines pertaining to film production in the postsilent era were rewritten after the Nazis seized power. As ever, culture and film became officially politicised and, as a by-product of Gleischaltung, the movie production apparatus fell into the hands of the Reich Ministry for Popular Enlightenment and Propaganda. Therefore, without Goebbels patronage a film would never make it past the level of script. His control was absolute, even extending to the question of financing production. Whereas under the Weimar Republic censorship and rating were separate bodies, the Nazis held onto both principles offering a tax rebate for positive film ratings, thus exerting considerable financial pressure on production companies that persisted in making unsatisfactory films. Reuth (1993:1945), in his rich biography of Goebbels, details the full extent of his control over movie making in Germany during this period, a description of a cultural power more potent than any available to the leader of each of the German Armed Forces. He had lists prepared of his favourite actors, as well as of Hitlers. He also kept close track of upandcoming talent, which he insisted on seeing for himself producers also depended on Goebbels favour, for he had created a comprehensive apparatus that allowed him to intervene in all phases of film production. The film department in the Propaganda Ministry, whose director Ernst Seeger served simultaneously as head of the office of film standards, oversaw production planning. All screenplays were examined for appropriate artistic and intellectual attitudes He [Goebbels] read film scripts almost every evening, and not infrequently revised them according to his own notions, using a green ministers pencil that became infamous among directors. Only after he had approved a project could the Film Credit Bank respond to a request for financing. Goebbels would even intervene in the shooting, often dropping in on studio, checking the rushes, and rating the finished product. From October 1935 on , he alone determined which films would be banned. Goebbels was the first head of communications anywhere in the autocratic world to understand the power of cinema in seducing a country; combined with his absolute control over all areas of broadcasting, films would see to it that Germans saw no other image of themselves apart from the vision in his mind for over ten years. However, this is not to state that films made in Germany during this period ought to be dismissed as wasteful propaganda, good for nothing but a lens through which to view National Socialist ideals. As will become apparent, a great many German productions of this time were goodhumoured, light hearted affairs that do not conform to the preconceived notion of a nation forced to watch endless versions of Der Erwige Jude and similarly dark depictions of dictatorship. Although many films were made that were instantly recognisable as party political broadcasts, such as Patrioten (1937), there were likewise others that provided a more panoramic view of Germanys splintered cultural psyche during the Third Reich. The following two chapters will examine two polar opposites of Third Reich cinema Heimatfilme and Exilfilme two bookends of the typically Nazi notion of home and abroad. As always when revisiting the ideology of National Socialism, there was very little room for any grey area in between extremes Chapter Four: Heimatfilme 47.8 per cent of the films produced during the Third Reich were comedies, 27 per cent were problem films, 11.2 per cent were adventure stories and only 14 per cent were considered outright propaganda films (Reuth, 1993:283). One of the most cherished German films of all time, Die Feuerzangenbowle (1944) was made during the darkest most desperate days of the war when all but the most closeted and narrow minded of Nazis could see that the war was never going to end in a German victory. The story, involving a mature student who never got to enjoy the hilarity of public school, could not have been, aesthetically and emotionally, further away from the politics of the time. But that was the point all along. By manipulating the mood of the audience, the Nazi propaganda state could change focus as and when external events demanded it. Die Feuerzangenbowle, for instance, might never have been produced if it was created during the honeymoon period of the early years of the dictatorship. Clearly, propaganda can be inserted into a storyline via more subtle camera and plot techniques and this is how Goebbels set about reenforcing core ideals into the German film loving audience. According to Reuth (1993:284), Goebbels and the Nazi propaganda machine preferred a more pervasive approach to political persuasion, especially concerning the most important issue of armed conflict on two fronts. Goebbels saw to it that the war, which became the main theme in films from 1939 on, was linked to the most varied genres, so as to make indoctrination of the audience imperceptible and keep the medium of film attractive. As he expected of all his propaganda ideally, so too in film, one and the same message was to be conveyed over and over again under constantly varied aspects. Of all the creative, cinematic options open to Goebbels, the most popular genre favoured by the Nazi hierarchy was the Heimatfilme, a uniquely German cinematic experience that played on the national obsession with the homeland. Apart from Austria, no other European country has the same nostalgic disposition towards artistic portrayal of the homeland quite like Germany. Because the nation was only unified after the FrancoPrussian War in 1871, successive generations of German film makers consistently looked back to the patriarchal preindustrial period inciting dreamy landscapes and a simple way of life to try to evoke the sense of longing the displaced German people of the countryside may have felt before unification. Manuala Von Papen (1999:12) highlights the reasons why Heimatfilme appealed to the Nazi leadership. This seems to be a genre virtually exclusive to the German-speaking countries and therefore untranslatable. Heimat means home, but also much more than that; it also stands for the entirety of ones cultural, social, ethical and historical heritage and provides an individual, a group of a whole nation with their identity, their Heimatgefà ¼hl. Clearly, the notions of volk (people) and heimat (home) were central concepts to the longevity of National Socialism. By combining the two, Heimatfilme leant the Nazis the opportunity to pander to the broader European taste for nostalgia as well as reenforcing the belief that Hitler was the true defender of German interests abroad. In a revolutionary move in light of the despotism of the regime, the Third Reich severed the equation of dictatorship with brainwashing propaga