Tesco and Oxfam Stakeholders

Stakeholders – a group of people or organisation that has interest or concern in an organisation.For most of the businesses it is vital to have stakeholder groups because it may affect business efficiency, may increase sales, or even it may help for the business to reach its aims and objectives more effectively. Although, there are loads of stakeholders in a business, but not all of them have equal voice. For example, customers of the business are entitled to fair trading practices but they are not entitled to the same consideration as the company employees. Stakeholders can affect or be affected by the organisations actions, objectives and policies.The key stakeholders in a business include the following:Customers – Individuals who receives or consumes products (goods or services) and have the ability to choose between different products.They want a business to produce the high quality production which would have better value. Also customers would like to see improveme nts in brands, productions and services produced by the business. Employees – Individuals, who work part-time or full-time under a contract of employment, whether oral or written, express or implied, and have recognised rights and duties. The company provides them with a livelihood; employees are seeking for security of employment, promotion opportunities in work and good rates of rewards.Suppliers – Individuals who supply goods or services for the business.They want steady and prompt payment form the businesses, also they want to be valued by the company they serve. Owners – Individuals who possess the exclusive right to hold, use, and benefit-from the business. They are the most important individuals in the business. Usually the owners would be shareholders who invested loads of money and their own time in a business and because of this they would love to see their share of profit increasing and the value of business rising. Trade unions – An organisati on whose membership consists of workers and  union leaders, united to protect and promote their common interests.They are seeking to secure higher wages and better working conditions for their members. Employer associations – Organisation of employers generally from the same industry working together for the interests of all member companies on tasks like trade union negotiation, sharing information and advice, and approaching other companies. They are representing the interests of employers in specific industries. Local and national communities – Group of individuals who live in particular area or district. The actions of business can have massive effects on the communities.The community leaders therefore try to represent the important interest groups. Governments – group of people that rule a community or unit. It sets and administers public policy and exercises executive, political and sovereign power through customs, institutions, and laws within a country . They want businesses to succeed, to create more jobs and to pay taxes. Governments want to see thriving businesses that take a full responsibility at looking after the welfare of society.Tesco stakeholdersLike the most successful companies Tesco has its own stakeholder group.This includes the following:CustomersColleagues / EmployeesSuppliersInvestorsNon-governmental organizationsStakeholders influence on TescoStakeholders have a large influence on businesses including Tesco. Particularly on this organisation stakeholders have a very large impact, because all of them can affect the business efficiency, profits, growth and working environment. Tesco is trying to pay as much attention at each stakeholder as it can, because company wants to reach its aims and objectives and most important to expand and gain higher profits.Customers – Customer QuestionTime meetings are invaluable. Colleagues hear customers' views on everything, starting from how they are serving them in stores to  Tesco role in the community.Tesco is trying to figure out what customers like and don’t, to improve their brands and production, customer service and all other service that business produce. This is because company wants to gain more loyal customers who would make repeat orders and the effect of this would lead to higher profits which are essential to Tesco. Employees – Colleagues give them their feedback through the Viewpoint colleague survey, Colleague Question Time sessions and Colleague Forum process. Tesco is trying to make better working conditions for its employees, rise wages and etc., because this might affect business efficiency. If employees will be proud of working for the company and satisfied about working conditions they might treat customers more effectively and this also would lead to more satisfied employees and customers.Suppliers – Tesco core value is â€Å"treat people how they would like to be treated†, and it's something they apply firmly to their supplier relationships. Tesco is trying to have the close relationships with its suppliers because they want all their production to be distributed at stock when it is needed. Also Tesco want to make steady and prompt payments for suppliers, and to be valued by the company which supplies production. Investors – Tesco Investor Relations team regularly meets analysts from the financial institutions which invest in Tesco or represent shareholders of the business.Tesco is trying to gain as high profits as they can, because company investors or shareholders might thing about investing more money in to the business because of its success and development. Tesco wants to make its investors satisfied because it may affect business future. Non-governmental organisations – Tesco regularly meet with non-governmental organisations to understand and respond to issues of concern. Tesco is trying to know what people are expecting for the company, what they think about new plans, expansion, wages, areas where stores are located and etc. Tesco is doing this because it might affect business.Oxfam stakeholdersOxfam is a charitable trust but it also Tesco has its own stakeholder group.This includes the following: CustomersTrustees and donorsTrade unionsPartnerships (includes the following)Local project partnersCampaigning alliesCorporate partnersInstitutions and governmentsSuppliersStakeholders influence on OxfamStakeholders have a large influence on businesses including Oxfam. Particularly on this organisation stakeholders have a very large impact, because all of them can affect the business efficiency, profits, working environment and reaching the aims and objectives of the business. Oxfam is trying to pay as much attention at each stakeholder as it can, because company wants to reach its aims and objectives.Customers – Customer Question Time meetings are invaluable. Colleagues hear customers' views on everything, starting from how they are serving them in Oxfam and their role in the community.Oxfam is trying to figure out what customers like and don’t, to improve their production they are selling, customer service and all other service that business produce. This is because company wants to gain more customers who would buy products and the effect of this would lead to higher profits that would be donated to fight poverty.Trustees and donors– Trustees and donors give them their feedback through the Viewpoint trustees’ and donors survey, Trustees and donors Question Time sessions and Trustees and donors Forum process. Oxfam is trying to make better working conditions for its employees, because this might affect business efficiency.If employees will be proud of working for the company and satisfied about working conditions they might treat customers more effectively and this also would lead to more satisfied employees and customers. This means that Oxfam will gain higher profits who would help to fight poverty.Non-governmental organisations / Trade Unions – Oxfam regularly meet with non-governmental organisations like Trade Unions to understand and respond to issues of concern. Oxfam is trying to know what people are expecting for the company, what they think about future plans, events and etc. Oxfam is doing this because it might help for business to reach its aims and objections, gain higher profits that would help to fight poverty.Partnerships – Oxfam  regularly meet with their partnerships like Local project partners, Campaigning allies, Corporate partners, Institutions and governments, and Suppliers to understand and respond to issues of concern, to create new projects who would stop poverty. They meet to create new advertisements who would reach the bigger audiences as possible.Also Oxfam meet with partnerships to create as cheap as possible operational cost, so that they could donate more money for people in need. Local project partners – Oxf am works with more than 1,000 partner organisations on their projects worldwide. They are the local NGOs, producer groups, co-operatives and small businesses who understand issues that keep local communities trapped in poverty.Throughout, Oxfam aim to build local skills and experience those communities can be in control of their own lives. Campaigning allies – Oxfam is working with them to get their campaign issues in front of the largest possible audience; they work with a whole range of campaign partners. These include environmental and humanitarian NGOs , unions, faith groups and celebrities.For example, the Robin Hood Tax alliance includes charities such as Barnado's and Friends of the Earth, plus all the major trade unions and faith organisations such as the Salvation Army. Corporate partners – Whether it's a small business supporting a specific project, or a larger company looking to give something back, Oxfam work with a range of businesses in the UK and worldwi de.There are a variety of ways companies help Oxfam: through staff fundraising (for example, payroll giving); commercial partnerships (when the company donates a percentage of their income); by arranging for staff to donate their unwanted items; or by donating ‘gifts in kind' (for example, flights for aid workers to get to a disaster zone). Institutions and governments – Oxfam also work closely with, and receive funding from, institutions and governments, including the UK's Department for International Development (DfID), the European Union and the United Nations.In 2010/11, more than 40 institutional donors contributed an all-time high of  £173.5 million to Oxfam projects worldwide. And, in a year of large-scale disasters including flooding in Pakistan and the Haiti earthquake, institutions contributed a total of  £115 million to Oxfam humanitarian responses. Suppliers – Oxfam suppliers deliver the wide range of goods and services they need to support their emergency, development and campaigning work. Oxfam have over 3000 suppliers in the UK,  and many more based near to their overseas programmes. Using local suppliers helps Oxfam keep operational costs down and supports local economies.Conclusion of Tesco and Oxfam stakeholders groups influence on businesses Nowadays stakeholders have increased their influence on business activities. The community citizenship and social responsibility have been consistently included into business management. Customers, employees, communities and business partners are among key stakeholder groups that carry weight in company decisions and activities. Understanding the impact of these stakeholders on business is important for all businesses no matter what size it is.Tesco and Oxfam have few similar stakeholders’ influences on the businesses. These include: Both stakeholder groups help for businesses to improve.  Oxfam and Tesco stakeholder groups help for the businesses to deal with everyday issues. Both businesses pay attention at their customers.  Both businesses pay attention at Non-governmental organisations such as Trade unions, communities and etc. Tesco and Oxfam make meetings with their stakeholder groups.As you can see Tesco and Oxfam stakeholders have pretty much the same influence on business. Tesco and Oxfam stakeholders are the key people who help for organisations to improve themselves and reach their aims and objections no matter what they are or do. Also stakeholders of both organisations help for businesses to create new future plans, events and concentrate on issues affecting the business environment and efficiency.

Relationship between Emotional Intelligence Abilities and Team Processes Essay

Clarke’s article seeks to use the emotional intelligence ability model to establish emotional intelligence’s significance as part of individual difference among team members and if it can affect team effectiveness. It is a report on a research conducted using the ability model of emotional intelligence to identify the relationship between EI and the transitional, action-based and inter-personal team processes aspects of team-work behaviours. The article also considers the base set by other researchers’ findings and theories concerning EI and its relationship to team-work behaviours. In this research paper, Clarke discusses several previous researches done, on this topic, using different models and then conducts his own research using the emotional intelligence ability model. The reason for this research conducted by Clarke was to have better knowledge of the nature of teamwork and also the factors contributing or underpinning team effectiveness, in order to help organisations the expected gains brought by understanding emotional intelligence abilities. This study also sought to establish the significance of perceiving emotion, understanding emotions and using them to facilitate thinking, and managing one’s own emotions as well as those of others. The Main Theoretical Predictions of This Study Clarke looks at previously conducted studies by other researchers. One of the things is that when the ability based measure is used there is positive relationship between the ability of a team leader to have an understanding of emotion and the team’s customer-service team-rating based performance. Another thing is that there is a negative correlation between a team leader’s EI and a managers’ ranking of a team’s overall performance. Another thing is that aggregated measures of team-members ability emotional intelligence show positive correlations with a team’s ability emotional intelligence and a team’s performance. Also, there is no significant relationships between the level measures of individuals, but rather noteworthy positive relationships between a team’s civic virtue ratings by the participants’ and about all the individual emotional ability scores. The other part of the previous studies is where researchers used the Workgroup Emotional Intelligence Profile, the WEIP. This measure assesses emotional intelligence using self/peer-report responses instead of tests based on performance. Some of these tests show a significant correlation between the average emotional intelligence of a team and goal focus. In other words, team members who showed they had higher skills and more familiarity caused a team’s effectiveness to improve. The studies also showed positive relationships between a team’s emotional intelligence and the use of differing collaborative and competing approaches to conflict resolution. One prediction is that EI will be found to be positively related to transition team processes. Clarke predicts that if relationships are examined a more direct way between EI abilities and the differing transition, action as well as inter-personal team processes already pointed out as important to team effectiveness then the potential role of EI ability in team effectiveness would be become clearer. In this case, EI abilities are predicted as directly affecting some of these specific team-work processes and interaction. Another prediction is that there is a stronger correlation between EI and actions, transitions and inter-personal team processes than between EI and individuals who are more oriented towards higher collectivism. Recognising the potential influence of emotion on decision making, problem solving, and creativity is a clear indication that EI plays an important part in team processes associated with formulation of strategies like the planning of tasks and allocation of roles and those related to goal specification. The relationship between EI and team-work behaviours which are associated with team processes can be moderated by a person’s motivational nature towards team-work. Collectivist orientation is related to team behaviours like individual input to a team, and a group’s cooperative team behaviour and negotiation behaviours. Higher efficacy for team-work as well as positive past experiences in a team are related to individuals’ self-report collectivism. Therefore, individuals’ collectivist orientations may show their degree of motivation for team-work. Consequently, there are interaction effects between EI abilities and individuals’ collectivist orientations. The Findings of Clarke’s Study Clarke’s study established that EI explained direct, unique variance in transition and inter-personal team processes as the two team process sets regarded as important role-players in team-effectiveness. But only three EI individual branches were of any importance, and they still were different in each case. Concerning transition processes, there was found a positive connection for the emotional ability only: perceiving emotions in oneself and in others. This was a confirmation of previous research that showed a positive significant connection between goal focus and team-level EI ability measures. Also Clarke did not discover any significant connections between transition processes and the rest of the emotional intelligence abilities, suggesting that the transition processes is the most significant emotional ability when it comes to contributing to team behaviour associated with this particular team activity phase. The ability of an individual to perceive and appraise emotions accurately is the most important when it comes to using and acting on the emotional knowledge. This suggests that team members who have greater sensory awareness levels can engage to a great deal of effectiveness in team behaviours like setting tasks and time-scales associated with means of achieving the team tasks. It was found that general mental ability is important at this team activity phase, but the ability of perceiving emotions accounted for 3% more variance to team members’ engagement in necessary team behaviour linked to this team effectiveness aspect. These two emotional abilities were the most important in helping team members to take part in inter-personal team processes, when they use emotions to facilitate thinking and managing one’s emotions or those of others. The relationship between EI and team-work behaviours which are associated with team processes can be moderated by a person’s motivational nature towards team-work. Collectivist orientation is related to team behaviours like individual input to a team, and a group’s cooperative team behaviour and negotiation behaviours. Together, the two emotions accounted for 8% variance, while general mental ability was insignificant. Surprisingly, no significant correlations were found between any of the EI abilities and team processes. These findings also suggest that where individuals in a team have a bigger share of outcomes in a team, or where are much longer team durations or work cycles, emotional intelligence abilities can affect team action processes more significantly. 7 specific context variables were found to influence team type. These included the temporal duration, basic work cycle and teams’ task structures. Another finding is that there is a stronger connection between emotional intelligence and actions, transitions and interpersonal team processes than between EI and individuals who are more oriented towards higher collectivism. The potential influence of emotion on decision making, problem solving, and creativity clearly shows that emotional intelligence plays an important part in team processes associated with formulation of strategies like the planning tasks and role allocation and those related to goal design. This research paper shows how simplistic the obscure assertions on emotional intelligence’s importance to team effectiveness are. Differing emotional intelligence abilities are related to specific teamwork behaviour, which become significant during the stages of team activity. The findings also show that there is need for much more complex structures on the relationship between emotional intelligence and particular cognitive, verbal, and behavioural activities in a team. The findings can therefore be concluded thus: EI explains direct, unique variance in transition and inter-personal team processes; only three individual EI branches, however, have any significance, and still, they were different in each case. How Organisations Can Make Use of These Findings These findings show that emotional intelligence is a significant part of individual differences among team members contributing to the effectiveness of a team. A team’s effectiveness depends on its team members’ abilities to perform behaviours that are related with specific processes at different stages of team activity. Individuals who have more developed emotional abilities in these circles will most likely make more significant contributions during such times. This may make team leaders’ role of allocating roles and responsibilities in a team less complicated. The instruments used to make assessments regarding these emotional abilities can help organisations to identify team members demonstrating strengths in particular emotional abilities. Organisations can be able to call upon those individuals who show high levels of sensory awareness that is related to perceiving emotions to play more important roles during transition stages while focussing on setting of goals and planning of tasks. On the other hand, those individuals with better developed emotion management abilities may be called upon to play the more important part of supporting the teams’ inter-personal team processes. Team can also be able to focus on particular emotional abilities, by considering more focussed developmental activities. Learning interventions that are team-based and undertaken in a place of work can help individuals in an organisation to use their emotions more efficiently to enlighten their thinking. If understood better, the differential roles of emotional abilities in the performance of necessary team processes can bring about development of more effective, focussed interventions. By identifying how EI is related to particular team processes linked with differing stages of team activity, organizations can be able to identify operational conditions of emotional intelligence. Emotional abilities were found to be directly related to transition as well as interpersonal team processes, although EI abilities were not related to action team processes. The crucial finding that EI abilities’ variation in inter-personal team processes are greater than for any other team process suggests that EI could be of far greater importance in teams where interpersonal team processes are by far more dominant. Therefore, selecting team members on the basis of their strengths in particular emotional abilities can help organizations develop more focussed ways of attaining more effectiveness in their teams at differing stages of team activity. These findings can also help organisations have a clearer picture when it comes to conducting future research. References Clarke, N. (2009). Emotional Intelligence Abilities and Their Relationships with Team Processes. Team Performance Management, 16:1/2, 1352-7592.

An awareness campaign for rescue dogs

An awareness campaign for rescue dogs The topic I have chosen is an awareness campaign for rescue dogs. My goal is to inspire others to rescue dogs as opposed to buying them from a pet shop or a breeder. I will be researching and exploring why rescuing is the better option, where and how to adopt them. I will also be discussing my dogs story and why my family and I made the decision to rescue my adorable, loveable, four- legged, furry, best friend, Henry! The inspiration I had for this project idea was my dog’s story. I hate the idea that there are so many dogs going through what my dog went through before we rescued him, such as being abused, left on the streets, etc. After my dog was previously abused and left on the streets he lived with a small family who found him but did not want to keep him. I want to raise awareness to this issue and bring attention to these dogs who do not have a voice of their own. I will be achieving this by making a logo and a specific color to represent rescue dogs. I may also make merchandise (e.g. badges, t-shirts, etc.). I want to make bananas for dogs to wear to symbolize rights for dogs. Bright colored posters and merchandise will also be features to draw attention to it. I have chosen ‘Fairness and development’ as a global context. I chose this as it is obviously unfair that dogs are being treated in such a way as well as pet shop dogs/ breeder dogs are preferred over rescue dogs. I want to tell others that rescue dogs deserve a second chance at life with a new family. Majority of dogs put up for rescue have been previously abused and neglected which is not fair. My dog was on going to be on death row which means he was in a designated area for a while to die as no one wanted to adopt him but he was lucky to have us. This makes me think about how many dogs are in death row/ going to be and how one family could save a life. Not choosing a rescue dog over a pet shop dog can potentially end a dog’s life. However not choosing to buy a dog from a shop will not kill the dog as it will have many other families to choose from. How many dogs have been put down or put into pounds because someone just had to have the cute puppy in the window instead of an equally cute puppy begging for a family that will truly love and respect them that they never had experienced before? This is not ok. This should not be ‘the normal’.

Response paper Essay Example | Topics and Well Written Essays - 750 words - 6

Response paper - Essay Example On the other hand, the swing style involved well structured, energetic, and danceable. Whereas swing music appeared to feature coordinated big crew arrangements, bebop music highlighted inventiveness. Characteristically, a topic would be presented collectively at the opening and the end of every piece, with coordinated solos based on the chords of the song. Hence, most parts of a song in bebop style tended to be improvisation, the only connections keeping the work together being the core harmonies played by the rhythm segment. Bebop musicians also used various harmonic devices unlike in sing jazz. The harmonic advancement was experience first during a performance by Charlie Parker, Cherokee. While bebop combo comprised of trumpet, saxophone, piano, drums and double bass, swing used a powerful rhythm section of drums and double bass, brass instruments at times stringed instruments (Erenberg, 2000). During this era, a period involved certain situations of slavery and post-liberation institutionalized racism. The styles depicted a created culture drawn from both the European and the African cultures. The changes were attributed at the fact that the old jazz was an American invention, and therefore, they wanted something that was more African (McDonnel & Cooper, 1998). The two types of music, Bebop and Swing, are much related and in most cases, they are difficult to separate and tell apart. Both styles are part of jazz music that started with an African music and ragtime. Both were started by one person who had strong inspiration and influenced other people to use similar styles in their music. In swing, it was Louis Armstrong whereas in Bebop it was Charlie Parker in conjunction with Dizzy Gillespie. In both swing and Bebop, the instruments making up the bands were same. They consisted of piano, bass, drums, trumpet and saxophone (Ake, 2010). The success of swing era came in 1942 when a recording ban was led by an American Federation of

300 word essay on internet source Example | Topics and Well Written Essays - 250 words - 1

300 word on internet source - Essay Example Clotilda was instrumental in the conversion of Clovis to Christianity. Clovis prior to his marriage was a pagan ruler who believed in idol worship. Soon after his marriage, Clotilda wanted to him to convert to Christianity. She tried to do so by baptizing their first child, Ingomer, who died soon after being baptized, leaving Clovis unconvinced. And yet, when Clovis’ army seemed to lose in the battle against Alamanni, Clovis prayed to Jesus hoping he would be aided by the son of God as he had already been deserted by his pagan ones. In the passage what is apparent is that Gregory presents his work from the point of view of a Christian but with a leaning towards secularism. There seem to be gaps in the narrative; for example, why did the people welcome their conversion to Christianity from paganism, so easily, when Clovis himself was uncertain of their reactions? Modern day historians approach history from not just the manuscripts and fables passed down for generations and the academic and political scenario but take into account social norms and cultural environment when researching a period in history. Gregory in his time has written this work to convince people of the virtues of Christianity and writes about some of the miracles performed by saints like Remi, the bishop of Rheims. However, he also does mention how difficult it was for Clovis to let go of his faith and convert to Christianity and the fear of his acceptance by his

Social Security Research Paper Assignment Example | Topics and Well Written Essays - 750 words

Social Security Research Paper - Assignment Example The largest generation in the country is the younger one of less than 65 years. This number has been increased by the influx of immigrants which has a high population rate than the natives of the land. These people have a long way to go before they can not only start to enjoy their social security savings but start saving in the fund as well. They however need to be sustained by the government in every way possible. The fact that majority of their parents lack enough money to support them and provide enough for them in terms of provision of the basic services; they need the government to assist them. Majority need to even be paid employment wages and especially during the inflation period when the jobs are no longer available and in fact people are being given early retirements from their employments. The government can only manage to sustain this group of people if it can have a little extra tax and this is possible through using the social security funds of the elderly that do not need them anymore (LeMay, 2007). This policy will not be easy to be implemented because it involves the life savings of this group of people. Some of them started contributing to the fund even before they got to start having their own personal savings and when they lacked enjoying the nice things and luxuries in life simply because they were paying student loans and did not have enough to spare. There are some that had been looking forward to enjoying this money at their retirement. Now that they are rich, they may no longer need the cash but it is still their savings and a representation of how far they have come in life. In order to convince them to part with it, they have to be told to think about it as a form of charity to the needy in society, those who are needy of cheaper and more affordable services and for the sake of their survival. People give to charities to assist and if they consider the money as such, it will be

Descartes holds that we can literally see other people (as opposed to, Essay

Descartes holds that we can literally see other people (as opposed to, say, hats and feet from an upper-story window). Explain h - Essay Example However, in real sense, Descartes actually posits that humans can understand their minds more readily than they can possibly ever understand their corporeal nature, which is subject to doubt (Newman). The theorist bases his arguments on the example of wax in its various forms i.e. solid and liquid form; according to Descartes, the perception senses cannot recognize the semblance in the different forms. In other words, the human senses are inadequate in themselves to effectively describe whether or not the molten wax is similar to the solid wax. Failure by the senses to recognize that both forms of wax are indeed indistinguishable calls us to the overall unreliability of human senses; they cannot provide adequate cognition about the nature of the wax, thus the two different forms of wax are inevitably differentiated. In this regard, Descartes eventually theorizes that perception is a function of the mind alone (Card). In the second part of his argument, Descartes posits that senses pr ovide humans with a better and refined understanding of the nature of things, only that the senses in themselves are not sufficient to determine truth (Newman). Therefore, the senses are constrained by certain limitations thus implying that certain knowledge can only be achieved through judgment, understanding in human minds and thinking. However, it is noteworthy that Descartes, in his almost incredible wisdom, does not at any point rule out the contribution of senses in the process of understanding the nature of things. Rather, Descartes only seems to emphasize that sense perception in humans relies on the mind more than it does on the body. He is nothing else apart from a thinking thing/ a mind/ an intellect/ understanding or reason (â€Å"The Meditations†); this way, Descartes draws an obvious parallel between the mind and the soul. Descartes begins his investigations into perception by disbelieving/ deconstructing his prior knowledge on the nature of things (Newman); he questions even the truth of his own existence thus concluding with certainty that the only possible truth about it was, â€Å"I am, I exist†. However, this conclusion is still constrained with the fact that Descartes does not yet understand the nature of his being. This line of argument also leads him into drawing the second conclusion, equating intellect, reason, understanding, mind and soul with thinking. In this manner, Descartes has successively assigned himself a trait in an attempt to define his nature as a ‘thinking thing’ that can exist independently from the body (â€Å"The Meditations†). Thus, he still advances this further by stating that his thinking encompasses doubting, understanding, affirmation, refusal, imagination and sense. Having successively drawn a supposedly absurd parallelism between thinking and sensing, Descartes clarifies by stating that certain truth is established out of a combination of perceived sensations and thought process es. In other words, Descartes theorizes that that which is knowledge to the human mind, whose nature has been perceived by the senses is more embellished than that which is mysterious or imaginable (Card). In that case, it is easier for us to see people, as opposed to hats and feet, because our thoughts usually form images of human bodies which are then examined by our senses; other things like hats and feet do not

The Positives of Online Gaming Essay Example | Topics and Well Written Essays - 750 words

The Positives of Online Gaming - Essay Example The term online gaming is used to refer to the technology through which gamers connect with each other and play different kinds varieties of games over different forms of computer based networks such as the internet. Online games can be played along with other gamers throughout the world and individuals can even play these games at the individual level. For several years, stakeholders such as parents, teachers and researchers have stated that online gaming is a devil and is negatively impacting the society. Several problems such as obesity, decrease in socialization and online gaming addiction have been associated with online games (Wilkinson 6). Online games are not really as bad as portrayed and have several benefits including: helps individuals and children create friends and relationships; cope with emotional issues and helps in expression of creativity. Body Online video games help children socialize and make more friends. Online video games are mostly criticized by parents beca use they believe that these video games are making their children lonely and completely removed from the society. They believe that their children are so involved in online gaming that they tend to ignore other important activities such as socialization. The reality is that online video games are played individually as well as with players all over the world. When players from different parts of the world join together in online gaming, they tend to create friendly relationships and thus their level of socialization increases. According to Yee, online gamers do not only play online games to compete against each other, they even play games to connect with other online gamers. Yee conducted a study on 30,000 online video game players for several years and these players were involved in playing online MMORPG games which included the game named Everquest (Yee 322). Through this research, Yee figured out that around 54% of the female online game players and 30% of the male online game pl ayers had ample amount of trust in their online gaming friends and had shared their secrets with them (Yee 327). Online video games assist children in coping with their emotional issues. Children experience a lot of emotional issues on daily basis; they experience emotional issues as a result of hazardous conditions at their homes and problems such as child abuse. They may not be direct victims of household abuse but they may witness a loved one such as a mother being abused and they may feel the emotional stress and anger caused due to such abuses. Children even experience emotional issues as a result of being bullied or due to their failure to achieve good grades. In order to cope with these issues they use online video games to forget these issues and change their emotional state. A study was conducted by Cheryl K. Olson and through this study; the researcher figured out that 62% of the boys and 44% of the girls who were surveyed stated that they used video games in order to gain relaxation and to fight emotional issues such as anger (Olson 182). Online videos games are of diverse nature and design and these games helps children in using their creative side of cognition. Parents are of the idea that children who are continuously involved in online video games

Time mangement Essay Example | Topics and Well Written Essays - 500 words

Time mangement - Essay Example Goals and priorities can be said to be what we intend to achieve and what we have to do to achieve our goals. In my case, I would be going to college which means that it would be the number one priority. College will prepare me for the future. But going to college will not be the only thing that I will do. I have other things to consider also to fully function as a person such as family, friends and recreation while not losing my sight of my goal of going to college. Hence, time management has to come in for me to plan and budget my time so that I will be able to attend to all of my obligations effectively. Once in college, I have to set my priorities straight. Sunday night to weekdays will be dedicated solely to school. That means no partying during weekdays. A couple of hours or three for recreational sport is allowable for as long as there would be no major exams coming. Friday night is for partying and hanging out with friends. Saturday would be spent for my self or any major research that is needed for school. If there are no projects or major paper that needs to be written, Saturday would be a nice time to go out of town, play video games or just hang around with family and friends. Sunday would be exclusively for family. Activity can vary from watching movie or just having a plain good old barbeque picnic in our backyard. During weekdays and in school, time has also to be effectively managed. It will not be enough just not to party during those time but more importantly, is for me to know what to do with my time. College is not just about attending classes. It also involves reading, going to the library, writing papers and spending some time with friends. After classes, it would be better to rest a couple of hours to refresh myself so I can study later. If there are no exams or heavy classess in the next day, spending a couple of hours in the gym or basketball court would be healthy and a pleasant

The Ruthless 2010 Winter in America Essay Example | Topics and Well Written Essays - 750 words

The Ruthless 2010 Winter in America - Essay Example Being a resident of New York, I personally hold the opinion that â€Å"this storm brought with itself the most horrific casualties compared to the many other previous hurricanes met by America.† Though every winter, snowstorms manage in creating scenes that require endurance but this year, the drastic havoc created by the cold and bitter winter was actually above the threshold of suffering. The storm caused many deaths and historic snowfall totals were created by the extensive landslides. It competes with the other epic storms that previously slammed the States. â€Å"In snowfall, the Blizzard of 2010 now rivals the Knickerbocker Storm of 1922 for its impact on the Eastern Seaboard of the United States.† (Anon. 2010). Thousands of flights were canceled owing to the strong winds. Rail and road service was suspended bringing the public to a halt at many stations in severe cold and deaths were caused by the bitter winter. â€Å"The storm also dampened enthusiasm on Wall Street where trading on Friday was light. U.S. Treasury and bond trading was also dull.† (Nichols, 2010). I myself was tired of shoveling for many hours when I was supposed to hurry for the airport because I had to see my father who was in the hospital, but I was poorly exhausted by the snowstorm just like many other helpless people. The bad effects of the storm did not leave the economy safe since it had to struggle a deal once the winter got over, trying to emerge from the collapse. Over a million businesses suffered blackouts. Relentless winter rains following the storms across the region sent the rivers flooding over their banks and left many people dead.

Patriot Act Essay Example for Free

Patriot Act Essay An act was created in the dark days following the terrorist attacks against the United States on September 11, 2001. It was created to allow the agencies of law enforcement and intelligence to have more authority in order to prevent any future attacks by terrorists on the United States. Additionally, it made available monitoring tools within the United States to aggressively address the Bush administrations domestic war on terrorism. The draft title of the act was â€Å"Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001†. However, today it is better known as the USA Patriot Act. The Patriot Act was responsible for drastic changes in over 15 important government and constitutional statues. All which lead to the increased ability of the government and law enforcement to secretly monitor, conduct surveillance, and investigate anyone at anytime. Previous to September 11, 2001 there were several attempts by the Republican Party to allow for the electronic surveillance of citizens within the United States however these provisions were highly criticized as being anti-constitutional and therefore anti-American. It was this single act of terrorism which promoted Congress to tear apart the rights granted to every citizen in the United States Constitution and allow the rights of privacy to be completely subordinated. When asked why, congressional officials always cite the 9/11 terrorists attacks. Even the former White House John Podesta challenged their decisions stating that the devastating events of 9/11 emotionally pressured the members of Congress to agree to allow new legal implements to help fight the terrorists. He continues â€Å"But we should not forget what gave rise to the original opposition- many aspects of the bill increase the opportunity for law enforcement and the intelligence community to return to an era where they monitored and sometimes harassed individuals who were merely exercising their First Amendment rights. † After the establishment of the specific content of the Patriot Act, congress was given only a single week to pass the act. John Ashcroft not only had a time limit but also required there would be absolutely no changes to the act. Several congressman headed by the the Vermonts Patrick Leahy did convince the Department of Justice to make some changes and gradually members of Congress worked together and improvements were made. The process was not fast enough for John Ashcroft and he pressured Congress and the public by repeatedly warning that additional terrorists attacks were upon the United States and only Congress had the power to stop them by passing the Patriot Act. At that point all the revisions to the act were taken away and was passed. The Act was passed 357–66 in the House of Representatives. President Bush signed the Patriot Act into law on 26 October, 2001. What is most baffling about the Patriot Act is very few people can actually explain what the Patriot Act is and what is says. John Ashcroft on several occasions tried to explain exactly what the details of the Patriot Act is: Prosecutors will seek judicial authority to intercept communications related to an expanded list of terrorism-related crimes such as: the development, possession, or use of chemical or biological weapons; financial transaction with a terrorist government; or providing material support to terrorists or terrorist organizations. Investigators will use `roving wiretaps to intercept communications and thereby thwart the ability of terrorists to evade surveillance by switching phones or communication devices. Investigators will now aggressively pursue terrorists on the internet. The legislation permits investigators to obtain senders and receivers e-mail addresses just as it is done with telephone surveillance. Terrorists employ sophisticated technologies to evade detection and the legislation updates the law to the technology. Investigators will use search warrants to obtained unopened voice mail and e-mail. However, the most important parts of the Patriot Act were left out of his description. Under the stipulations of the act, obtaining warrants are much easier. It also approves unspecified search warrants to be used without notification. These particular components are in direct contrast to those given to all citizens in the Fourth Amendment which gives protection against â€Å"unreasonable searches and seizures. † The the real power the Patriot Act is in the subpoena. This allows the authorities to search and find credit card and bank account information of any suspected terrorists on the world wide web. This â€Å"will allow investigators to identify the terrorist who hides behind a fictitious internet name. The question remains how does the government determine who is a potential terrorist or not- could it be you or me? The truth is there is no defined methodology. Therefore, this allows the FBI to order anyone  to turn over anything  for any  reason. These pieces of information can include library records, medical records, business records, emails, and student information. This is legal as long as the FBI believes the information will help in an â€Å"authorized investigation†. This is extremely vague and all inclusive. This is a clear violation of privacy rights outlined in the Constitution. The Patriot Act continues that only a single court order is needed to do a communication search that is world wide. Under normal circumstances the court order is only effective in the judicial district it was initiated in. It continues Law enforcement and intelligence committees will share information on terrorist activities and thus better coordinate their efforts to prevent terrorism. It is obvious that the Patriot Act is actually a secret tool which can be used against terrorism but can also be used anytime against anyone the government feels necessary. Mark Corallo of the Department of Justice, was quoted as saying â€Å"The Patriot Act was not meant to be just for terrorism. An article in Newsweek has reported that the government had used the provisions set up in the Patriot Act, to investigate 1000 people who have had absolutely no terrorisms connection. Many critics draw a comparisons to Orwells 1984 in which the general public was constantly monitored. Tampering with the founding document of the United States is a bad idea and no matter how many times the President of the United States states that The Patriot Act defends our liberty,† it simply is not true. Benjamin Franklin, a great American thinker, said decades ago Those who are willing to give up essential liberty to obtain a little temporary safety deserve neither liberty nor safety. By passing and using the Patriot Act we are giving up our liberty for safety and in this case pseudo it is safety. The Patriot Act allows the government to treat every citizens as a potential terrorist. Based on that idea the government has the legal ability to question, search, and detain anyone. In recent months the Patriot Act has been renewed temporarily. However, it is clear that both members of Congress and the general population have lost faith and confidence in George Bush – in his actions and words. There are a number of outspoken critics of the Patriot Act including the American Civil Liberties Union who believed that the â€Å"Act gives the attorney general and federal law enforcement unnecessary and permanent new powers to violate civil liberties† and these infringements go way beyond those necessary for fighting terrorism. Many congressional officials who voted for the act in 2001 believe they made a mistake. John Kerry has been extremely open of his opinion that the Patriot Act was misrepresented and misused by the government. To be passed again, the Patriot Act must have substantial changes which will restore those rights granted to all American citizens. In fact there are almost no supporters of the Patriot Act as is, excluding those directly involved the Bush Administration. The governmentally run site which lists the reasons why the Patriot Act is beneficial lists the reasons why the act improves â€Å"counter-terrorism efforts. † They list four reasons including the following: the ability to readily investigate organized crime and the trafficking of drugs, allows information to be shared between governmental intelligence agencies, addresses new technology which is used in potential terrorist organizations, and increased the criminal punishment for terrorist activities. They also had the audacity to include on their web pages quotes of the Declaration of Independence as support for the the constitutionally debilitating provisions of the Patriot Act. The Patriot Act not only contradicts the United States Constitution but makes a mockery of the the hard work our founding fathers did to secure liberties for all of America and its citizens. By enacting into law our governmental officials took way our unalienable rights of life, liberty, and the pursuit of happiness. Our actions in the passing of the Patriot Act, the mistreatment of those who simply â€Å"look† like terrorists, and our self righteous behavior abroad in Iraq supports the idea that the United States is gradually becoming what killed all those people on September 11th, 2001 – a terrorist nation. And how long will the world wait and placidly watch America reek the same devastation worldwide?

Symbolism in the novel The Great Gatsby Essay Example for Free

Symbolism in the novel The Great Gatsby Essay F. Scott Fitzgerald uses much symbolism in his literature, here in the novel The Great Gatsby. He uses the image of Doctor T. J. Eckelburgs eyes to symbolize a godlike being. Fitzgerald uses the symbol of the two women in yellow at Gatsbys party to represent the values of the 1920s. The food provided at Gatsbys party symbolically represents the members of 1920s society. F. Scott Fitzgerald uses Symbolism in the novel The Great Gatsby as an accurate reflection of life in the American 1920s. In The Great Gatsby the symbol of T. J. Eckelburgs eyes represent a godly being watching over society. Fitzgerald incorporates the eyes into his novel to represent a pair of all seeing, all knowing and judging eyes, which are meant to intimidate. The character of George Wilson believes that the eyes are the eyes of God. I spoke to her, he muttered, after a long silence. I told her she might fool me but she couldnt fool God. I took her to the window- With an effort he got up and walked to the rear window and leaned his face pressed against it, -and I said God knows what youve been doing, everything youve been doing. You may fool me but you cant fool God! Standing behind him Michaelis saw with a shock that he was looking at the eyes of Doctor T. J. Eckleburg, which had just emerged pale and enormous from the dissolving night. God sees everything, repeated Wilson. (p.167) Through Wilsons beliefs Fitzgerald explains that the eyes can see everything including Myrtlesinfidelities. Myrtle is a typical person of the 1920s. She has put her own life and interests ahead of everyone elses including her husbands. The eyes of God are frowning down on the 1920s society. But above the grey land and the spasms of bleak dust which drift endlessly over it, you perceive, after a moment, the eyes of Doctor T. J. Eckleburg. The eyes of Doctor T. J. Eckleburg are blue and gigantic-their retinas are one yard high. The look out of no face but, instead, from a pair of enormous yellow spectacles which pass over a non-existent nosehis eyes, dimmed a little by many painless days under sun and rain, brood on over the solemn dumping ground.(p.27-28) Through Fitzgeralds wording in describing the image of Eckleburgs eyes the reader develops a mental image of an omnipotent being who is constantly watching over the land. The reader discerns that the eyes not only see  everything but that they eyes are morbidly unhappy. The use of the word brood suggests that whatever the eyes are seeing has made their owner disappointed. This is Fitzgeralds way of indicating that the people of the 1920s are disgraceful and undignified because of their selfishness. People of the 1920s spent large sums of money on themselves, and they would attend parties where they didnt know the host. This type of behaviour is why the 1920s are known as a decadent era. The eyes not only symbolize a god-like being but also Fitzgerald himself and his negative views of 1920s society. Fitzgeralds negative views of society are also portrayed through his depiction of certain guests at Gatsbys parties. The symbol of the two women dressed identically in yellow at Gatsbys party depict the values of the people of the 20s. The two women in yellow meet Jordan and Nick at one of Gatsbys party and are entirely self involved. Do you come to these parties often? inquired Jordan of the girl beside her. The last one was the one I met you at, answered the girl in an alert, confident voice. She turned to her companion: Wasnt it for you Lucille? It was for Lucille too. I like to come, Lucille said I never care what I do, so I always have a good time. When I was here last I tore my gown on a chair, and he asked me my name and address- inside of a week I got a package from Croiriers with a new evening gown in it.(p.47) Lucille admits that her general attitude toward life is that she doesnt care what she does as long as she has a good time. Her entire motivation in her life is to enjoy herself. When all she was asked was if she came to the parties often she also felt the need to inform the rest of the guests of her trivial anecdote. The reason that these women are indicative of the generation is because of their self-absorbed character and their egotistical nature. Gatsby. Somebody told me- The two girls and Jordan leaned together confidentially. Somebody told me they thought he killed a man once. A thrill passed over all of us. The three Mr. Mumbles bent forward and listened eagerly. I dont think its so much that, argued Lucille sceptically; Its more that he was a German spy during the war. One of the men nodded in confirmation. Oh know it couldnt be that because he was in the American army during the war.(p.48) The two women are spreading vicious rumours about their host purely for the sake of attention. They are so egotistical that they are  willing to tarnish the reputation of the man who has invited them into his house, simply on the basis that they want to be the centre of everyones attention. In Fitzgeralds opinion, people of the 20s were mainly made up of this type of person. The symbols of the food served at Gatsbys party represent and personify the people of the 20s. Gatsbys house frequently receives crates of oranges which demonstrates the wasteful character of people in the 1920s. Every Friday five crates of oranges and lemons arrived from a fruiterer in New York-every Monday these same oranges and lemons left his back door in a pyramid of pulpless halves. (p.45) This incredible wastefulness is representative of people who lived in the 1920s. They were wasteful to the extreme because they assumed that they deserved to be wasteful and carefree. After so many years of being unhappy from, among other things, World War I. During the war, they were forced to ration everything, so the twenties was the time to gain back their selfishness. Their personalities are also symbolised by the colossal food buffet served at the party. On buffet tables, garnished with glistening hors doeuvre, spiced baked hams crowded against salads of harlequin designs and pastry pigs and turkeys bewitched to a dark gold. (p.44) These symbols all personify the people of the 20s. The people garnished themselves in glistening jewels and clothing just to impress the people that they met. They are all spiced implying that they have made themselves into something that they are not by spicing up their lives with fancy clothing and costumes which hide who they really are. They design themselves as they think they will be most accepted, and are bewitched by the brightness and glow of popularity and richness. People of the twenties wore costumes and this is part of what Fitzgerald is trying to convey. In the novel The Great Gatsby, Fitzgerald uses the literary technique of symbolism to reflect what life in the 1920s was like, through Fitzgeralds eyes. The image of Doctor T. J. Eckelburgs eyes is used to signify a disappointed godlike being. Fitzgerald uses the two women in yellow at Gatsbys party to as a symbol to represent the values of people in the 20s. The food provided at Gatsbys party is symbolic of people who lived in the  20s. Through Fitzgeralds use of symbolism to describe the costumed characters of the 20s the reader can learn to constantly, and consistently examine the people that they surround themselves with. The novel also teaches the lesson of being true to ones self, since true closure may only come once honesty is achieved. Fitzgerald is not only a consequential author but an effective moral adviser as well. Bibliography: Fitzgerald, F. Scott. The Great Gatsby. Macmillan Publishing Company. New York. 1992.

Women oppressed religion of christianity

Women oppressed religion of christianity Women are oppressed by the religion of Christianity This essay will attempt to explain some of the most important points related to oppression of women in Christianity. Clearly we can say that women in the old testament for generations waited to see the distinctive child, whose birth well planned before creation began, would bring a change to their life. They sacrificed their own necessity hopping that the promised Saviour would bring them away from suffering. So when the Christ arrived, was everything that women hoped for? Was the world Christmas baby worth to wait for? What would His come mean for women? And how would the promised saviour treat women? Limitations themselves are always shifting, and so the arguments over teachings and opinion are used as a channel into the progression of a cultural construction which characterize both aspect religious and cultural. Definitely the dogma of submission has alleviated over time ,but for many Christians the long-established tradition , still have some issue; at one side we find those who regards male guidance in marriage as largely symbolic and who consent women to partake in church assembly and leadership .At the other side we find those who clearly underline the diversity between man and women in almost every aspect of life . Jesus himself never label women. A womans importance is never determined by her , motherly, domestic or femininity functions, but by her connection with God. On one occasion ; a woman shouted out, Blessed is the woman who gave you birth and look after you. Jesus replied, Blessed rather are those who hear the word of God and follow it. Definitely Jesus in every day talking, dealing, treating and caring of women is not only a perfect example of loving and respectful attitudes toward women. He left behind a delicate statement of who women are and how they should be treated. In the Gospel we find more then twenty episode in witch Jesus interact with women ,and also many of His teachings regards women daily doings ,such as backing bread ,housekeeping, shopping, pregnancy, breast feeding, so He would not disregard women at all. (Rebecca Jones pp116,118.) Jesus consistently uses women as examples of virtue. He also permits a woman to stay and listen to His teaching sit by his feet (Luke 10:39)-place usually taken by disciples. We have to say that Jewish priest or teachers of the law did not permit women disciples; certainly, Jesus followers often did send women out on the preaching missions ( Mark 6:7—13)probably confirmed scandalous from the cultural society of those years ; nonetheless, the ministry of Jesus and his Gospel confirm that women were involved throughout His life .Mary, Elizabeth, and Anna had a major rule in His childhood, amongst the thirty miracles recorded in the Gospel , over ten had focal point on women .They journeyed with Him even out into the wildernesses (cf. Origen,Adv. Cel.3.10), and would participate at most of Jesus teachings and ministry events .Women were present at the fit of the Cross and again the first to the tomb (Mt 28.1) also the first that the angels spoke with at the tomb (Mt 28.5) And of course is coming on earth became possible through the acceptance of a virgin ,Mary was not forced to accept God will ,and yet God became a man thanks to a woman .Then we find the first public miracle of Jesus was through intercession of a woman (His mother) ,which for many Christians ,is the female doorway through whom they familiarise with the divine. A woman that can be looked at , as chief, since she was a compassionate woman, she was a devoted follower, she did put everything she had at risk , and of course a kind-hearted mother, she lost her own son, and for many people a model of a very strong human being, a woman to be admired and to identify with . So clearly Jesus did teach women liberally, and from time to time in Rabbinical manner ( Luke 10.38-42). His approach were very unique and different from the Jewish traditions. In the Talmud, is stated , there is no knowledge in a woman , it is better that the script of the Law should be on fire, than that they have to be passed to a women .Jesus clearly separate himself from those religious tradition when he talks and teach to women and integrated them ,among his followers. Then how can we say, that His teachings and ministry brought women to the verge of oppression? We can prove that sun after Jesus death ,all His teaching started having some changing, immediately, with Saint Paul only few years after, we find the first discrimination about women , Two passages in Pauls letters appear to disagree with an approval of women in ministry. First, Paul instruct women to be quiet and keep their questions concerning the faith ,for their husbands at home (1 Corinthians 14:34—36),and then in 1 Timothy 2:11—15, Paul forbade women to instruct or use influence over men ,of course Paul really thought ,that the . husband should be as head of his wife and that she should been submitted to him, So the apostle Paul would not consent a woman to teach or to employ authority over a man. And again we find Pauls argument about Eves deception witch is even more likely to fit this category. So the deception of Eva excludes all women from teaching, and have words of authority in the new born church He claims, that women are more easily mislead than men which are probably considered by Paul far more superior then women ,that is way most likely God created first Adam ,story well reported in the genesis . On the other hand, pattern from church account cannot resolve the matter; we should establish our position from Scripture. since the current discussion is to be found especially about Pauls teaching, so we should examine his letters and come to a true conclusion . Paul received both the Judaic traditions and Jesus understanding as Gods Word, we have to analyse womens ministry and position on those basis. The ancient close by Eastern world, of which Israel was a fraction, was a mans territory . Since God gave the blessing to Israel in a particular culture, nevertheless, the fact suggest that the society itself was holy. The way of life included divorce, polygamy, slavery , and many of other way we now identify as unholy. The obedience of the wife to the husband would go without problem as the centre of a social cultural environment in which was founded the family order. Without doubt The first Christians were blamed of starting a new ideology revolutionizing what for century was the rule and tradition, so probably Paul required to give a message and show that Christians were not anarchists. Regarding Paul himself, we should answer the above suppositions saying ; Are those the teaching of a man with problems? or Paul was simply a misogynist ?perhaps he was amongst those who would not permit woman to teach or to employ authority over a man because he could not stand the idea of it ?.But if we look at Pauls background we can understand that he was a Pharisee ,so a man educated an grown according to Jewish rules and traditions, were relations between men and women were subjected to the lows .for example If a man would only lay a hand on a woman in the wrong time of the month he could get ritually impure himself, or ,along with every day prayers performed by Jewish men were some phrase such as ; Blessed Thou hart , o God because you did not created me a woman. So Paul grew up in a certain way of concerning women, and some of the comments he makes about women are definitely according to the law which he grow up with and those supposition could be easily be ascribed to his own background. Definitely with Paul women were complete constituent of the ministry, fully involved in the life of the new church ,and in need of his advice, support , amendment, and spiritual help as the men. For example in the baptismal formula used by Paul in Galatians 3:27-8: For as many of you as were baptized into Christ have put on Christ. There is neither Jew nor Greek, there is neither slave nor free, there is neither male nor female, for you are all one in Christ Jesus. We could look at different aspect ,for instance ,Paul mostly depended on women to help him in his teaching, and he shows that trough words of gratitude to them in his letters, by name he refers to Phoebe, a deaconess, who â€Å"has been a helper of many and of myself as well† (Romans 16:2 ), Euodia and Syntyche in Philippians who, he says, â€Å"laboured side by side with me in the gospel.† If he really despised marriage, would he have spoken so warmly and repeatedly of the couple Prisca and Aquila, whom he referred to as â€Å"my fellow workers in Christ Jesus who risked their necks for my life, to whom not only I, but also all the churches of the Gentiles give thanks.† (Romans 16:3-4) So is clearly showed that ,not only women are not the inferior gender when it comes to creation, but also in Christs church. Galatians 3:28 says.So in both, creation and church they are equally important .And no were we will find in the holy scripture, a phrase stating that women were inferior then man Genesis â€Å"So God created man in His own image; in the image of God He created him; male and female He created them† Starting from the very begin ,we will find out that creation without women would have been terribly different , in the genesis ; The LORD God said, It is not good for the man to be alone. So immediately we find that the woman was necessary to improve the situation . She was in Gods plan ,deliberately created to be a co-worker with the Adam. The method of creation of Eve occupied a full involvement of the natureshe was formed from the same substance ( essentially and numerically) as the man, So the Woman was part of the original plan , was created at same image of God, was sovereign above the creation, with the man , was blessed by God, was given joint- accountability by God ,and was commanded rule and fill the earth with the man .If we take a look at historical passages to Christianity amazingly we will find a well-built picture of the women:They were essential to make the creation good (Gen 1.26-28) They shared joint liability with man to co-rule/fill the earth. (Gen 1.26-2) And more then fifty other episode in which women were prime part of Gods plan . regardless of the men status in ancient Israelite cultural society God occasionally called women as influential leader . When Josiah required to hear the word of God , he did send Hilkiah the cleric and others to someone who was certainly one of the main important prophet of his day: Huldah ( Kings 22:12—20). Deborah was a prophetess and a judge (Judges 4). She assumed a position of great influence in Israel . She was also amongst the few judges of whom the Bible reports no disappointment (Judges 4,5). The issue of a womans function in Christianity is a serious alarm for todays church. It is vital , in view of the fact that our necessity for the spiritual gifts of all the members that God has call to serve His Church. The alarm, nevertheless, is extending further than the Church itself progressively more ,year by year , and consequently material theorist attack Christianity as not in favour of women and as a result inappropriate to the modern world. So where democracy is established, and religion has separated from politics , some changing are needed ,and for sure some changing are taking place Bibliography Rebecca Jones, 2007- Does Christianity squash women ? published by Broadman and Holman,2005 -pp 116,118 Biblical resource .

Charles Ginnever :: essays research papers

Charles Ginnever   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  A artist that I take a liking to his interesting pieces of work is Charles Ginnever. Charles Ginnever was born in San Mateo, California in 1931. Charles studied both in the United States and in Europe From 1949 - 1959. He started out in San Mateo Junior College in 1949 and completed his Associates degree in 1951. In 1953 Charles moved to Paris, France and studied at Alliance Francaise. He was not done in Europe and moved on to Universita per Stranieri in Perugia, Italy in 1954.   Ã‚  Ã‚  Ã‚  Ã‚  Charles didn’t stop there and went back to Paris, France to study at Academire de la Grande Chaumiere under the Great teacher Ossip Zadkine in 1955. From there it was off to Aterier 17 in Paris, France to study with Stanley W. Hayter. In 1956 Charles Ginnever moved back to the Untied States and studied at the California University of Fine Arts in San Francisco where here received his B.F.A. In 1959, Charles Finally finished his education at Cornell University in Ithaca, New York with a M..F.A..   Ã‚  Ã‚  Ã‚  Ã‚  After finishing his studies, Charles Ginnever took up teaching positions at many different universities and institutes. Some of these schools included Cornell University, Pratt Institute, University of California at Berkeley and many more schools across the country. Charles has been given many awards and commissions for his works in sculpture. He has most recently been awarded the Lee Krasner Foundation â€Å"Lifetime Achievement Award†.   Ã‚  Ã‚  Ã‚  Ã‚  Charles Ginnever sculptures have been and are on display at many museums, parks and galleries. These museums include the San Francisco Museum, Indianapolis Museum of Art, Seattle Art Museum, Metropolitan Museum of Art, Los Angeles Museum of Art, and many more. Some of the parks are Laumeier Sculpture Park, Storm King Art Center, and many more.   Ã‚  Ã‚  Ã‚  Ã‚  Charles Ginnever is best know for his large scale works of art that are made for the outdoors. His sculptures are placed throughout the United States, Philippines, and Australia.   Ã‚  Ã‚  Ã‚  Ã‚  Ginnever achieves a feeling of order in his work by working in straight forward ways with familiar elements. These element are flat lengths of steel and spaced out in different areas along the ground. They are put together by welding the ends of the steel together.   Ã‚  Ã‚  Ã‚  Ã‚  Charles’ sculptures are meant to be seen by stepping back and seeing the pieces from a distance. As the point of view shifts, the wide strips of steel become thin lines, that make certain angles vanish as others come into view.

Antimicrobial Drug Sensitivity Testing Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Antimicrobial sensitivity testing is important clinically because the proper selection of an antimicrobial drug in the treatment of a bacterial infection is ideally based on the knowledge of the sensitivities of the infecting organism. In this laboratory exercise you will be working within a group performing a commonly used test that is designed to determine whether or not an isolated organism is able to be treated using a specific antimicrobial drug. The procedure is called sensitivity testing. This testing method allows clinicians to obtain information needed in order to make an informed and concise decision in reference to the antimicrobial drug usage. Methods and Materials   Ã‚  Ã‚  Ã‚  Ã‚  Materials being used in this test include: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  6 Mueller-Hinton agar plates †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  14 cartridges of antimicrobial drugs †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  three automatic dispensers †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  two 1mL pipettes and pipette pump †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  broth culture of Staphylococcus aureus and Escherichia coli †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  spreading rod soaking in ethanol †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  two forceps soaking in ethanol †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  marking pen †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  ruler †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  antimicrobial sensitivity chart To start off this lab you will 1.  Ã‚  Ã‚  Ã‚  Ã‚  Label the plates wit...

Comparison of To His Coy Mistress and An Answer to a Love Letter :: Love Letters Poetry Poems Essays

Comparison of To His Coy Mistress and An Answer to a Love Letter These two poems are meant to be a love letters written by a man to a lady of higher disposition and an answer to that love letter, written by that lady. The first, written by Marvell is written is telling her 'Carpe Dieum' - or 'Seize the Day' this phrase sums up his poem, as that is what he is telling her to do all the time. This is shown by the way he has structured his piece he starts of explaining what they could do if they had all of the time in the world "We would sit and think which way to Pass our long loves day." This means that they would just spend the whole time talking and planning their life because he says our long loves day and in the context it could mean their life (as they will love forever, therefore all their life will just be one day full of love) then he goes on to say that although he would like to do this they cannot as they will eventually die "Times winged chariot hurrying near Thy beauty shall no more be found" He uses this imagery to show how time (death) is creeping up on them but fast, as in on a winged chariot. Then, in the logical fashion he comes up with a solution that they should "Roll all our strength and all Our sweetness into one ball." This could just means that they should 'get together and become one, possibly through matrimony or having a child hence ball. It could be a euphemism for having sex. However in Montagu's poem she uses a different argument. At first she says that he is seeing a false impression of her because of all the flattery at the beginning, then saying 'but leaving her-'tis me you pursue'. She is complimenting his wife (as the man I s already marries) trying to persuade him that his life at the moment is much better as he has a wife and money and would be stupid to leave that behind. Then she starts getting really aggressive and offensive against mankind, likening them to pug dogs, "Why should the poor pug (the mimic of your kind) Wear a rough chain and be to a box confin'd?" This is meant to be an immense insult against mankind- likening them to simple dogs, that to be fair are quite ugly and just sit on a lap to be stroked all day. In saying this she infers that men have no use but to 'be'. In the next line she begins to give you an idea about why

Sartre’s Criticisms on Human Essence in the Light of Aristotle’s Philosophy

Our ability to engage in abstraction is, indubitably, a unique gift endowed to our human cognition. And the reason for such a telling contention is near to being self-evident: i. e. , only human persons have the ability to see through otherwise distinct and separate entities, a unifying concept that reveals these things’ common nature, if not their defining essence. To this end, it is necessary to point that our human intellect’s preponderance to abstracting the essences is another facet of human cognition. This is because knowing, akin to seeing, affords us an immediate grasp of reality’s nature and purpose; for by the mere experience of something, say a table, we almost instantly furnish ourselves with a working concept about the thing’s essence – i. e. , we ‘know’ what a table is, what is it for. Thus, it makes sense to say that abstracting essences form part and parcel of both the intuitive and inductive process of a person’s ability to know reality. Our understanding of the concept of essence draws chiefly from the scheme provided by the Greek metaphysics. And herein it would insightful to take cue from Aristotle’s ‘hylemorphic’ framework. According to Aristotle, anything that exists – say, a tree or a dog – is constituted of both an existence and an essence; i. e. , all things both have material and formal constitutions. On the one hand, existence pertains to the act of being, or the facticity of a thing. For example, that table is being actual right when one sees it. On the other hand, essence pertains to the nature of a certain thing. It is that which makes a thing to be what it is; an abstracted concept which makes us see the connection between the entities that we are perceiving (say, a table) and the other things (say, a classroom filled with tables) belonging to the same genre or species (Lavine 71). Essence thus defines the nature of a certain thing or describes the aspect proper to the same. If we proceed with this line of argumentation, we can go on to claim that one can apply the concept of essence to pertain to reality of human persons. From here, we can move to identify conspicuous aspects which may be deemed ‘proper to human persons’, so as to glean what we may call â€Å"human essence† – i. e. , that a person is an existing being, that he shows characteristic elements proper to animals, but that he possess a faculty of intellect and freewill proper to him and him alone. In the ultimate analysis, one can say that the essence defining a human person lies in framing him as a living creature that shares certain characteristic traits of animals, but is endowed nevertheless with the unique faculty of intellect and freewill. Key to this process, it must be argued, is describing the determinate aspects of his very existence. To be sure, we may still identify a good number of characteristic elements that could equally describe what it means to be human person. And surely, we cannot stop at construing fundamental animality and rationality as aspects that sufficiently capture the â€Å"whatness† of humanity; for the reasoned construction of human essences does not entail that we have completely circumscribed the total reality of human persons. That having said, Jean Paul Sartre believes that humanity has no fixed essence. In other words, he believes that humanity cannot be framed within the parameters of determinateness or the limits we impose by construing human essences. At the very least, Sartre contends that we cannot define the contours of what it means to be a person because our freedom determines the unique manner of our very existence. J. Sartre’s contention fundamentally draws from his concept of absolute human freedom. A thinker who belongs to the erstwhile group of philosophers known as Existentialists, Sartre’s philosophy puts higher premium than most on appreciating human existence as a concrete and perpetual striving for one’s own becoming (Marias 436). This means that, for Sartre, we as human persons must constantly appreciate the fact we exist, more than the fact that we have an essence to frame our subsequent courses of actions. Sartre believes that â€Å"we are necessarily free†, and that the burden of â€Å"making† our own human essence lies in the choices that we make (Marias 440). Put in layman’s terms, Sartre believes that our freedom is absolute, and that, even more importantly, the choices we make determine the kind of person that we are. In a way, Sartre reverses the logic of human essence – i. e. , human actions does not flow from one’s own essence; instead, human essence is molded by the actions that we as persons commit to doing. For such reason, and as mentioned earlier, Sartre believes that humanity has no fixed essence. And insofar as the concrete form of our human essence takes cue only from the activities which human persons do, Sartre rests his case on the plain assumption that one’s life cannot be placed within any restricting concepts of essence, for any reason whatsoever (Marias 440-441). There are reasons to think, however, that Sartre may have framed human freedom quite radically and that his wholesale denial of an identifiable human essence may have been taken quite drastically. To this end, strains of Aristotle’s philosophy may be helpful in shedding light into some of the oversights Sartre may have committed in denying the tenability of human essence on account of absolute freedom. Firstly, it may be insightful to be reminded of the fact that Aristotle understands human essence as an aspect of life that does not effectively restrict human capacity to determine one’s path according to the sets of actions a person may willingly opt for. Human essence merely speaks of the kind or quality of existence which is construable from and identifiable in a certain thing (Lavine 71). It merely serves to help man appreciate what kind of creature he is by way of categories and definitions. Conversely, the concept of human essence does not, in any whatsoever, imply an absolute determination of human reality according to these set of classification or categorization. An example may help further situate the conundrum: when someone thinks of man as essentially a spiritual being – i. e. , the capacity for spiritual relations with God belongs properly to the characteristic trait of humanity – one does not rule out the possibility of not believing in God all together. Instead, one merely makes a statement about the humanity’s general preponderance to worshipping a deity, notwithstanding personal choice to dissent. The same goes true for human essence. Sartre thinks that humanity has not a fixed essence on account of a human freedom that determines a resulting human nature. Unfortunately for Sartre, human essence and human freedom are not mutually exclusive. In fact, a person’s freedom is only affirmed, if not accentuated by the fact that the human essence is defined by a tacit acknowledgement of man’s of basic rationality and capacity for freewill. Secondly, Sartre’s contention that human persons have no fixed essence is certainly difficult to argue precisely because human freedom is really not absolute and that humanity’s basic essence does not depend on human choice but on what nature has fundamentally given. Two aspects come into play with in this particular rebuttal. In the first place, Sartre may have taken human freedom quite radically in arguing that it our capacity to determine ourselves must be taken in absolute terms – i. e. , we can do whatever we wish; besides, we are the ones determining our resulting essence in the process. This, unfortunately, is untenable. For instance, if I, born as a human person, were to choose living like a dog, I would probably find certain dog-like activities incongruent with my natural bodily processes. I would find it difficult to bark, let alone walk in a four-legged manner; as these are not consistent with how was I born and raised. The point in contention here lies in arguing that human freedom, contrary to Sartre’s arguments, cannot be taken as an absolute determinant of human nature. On the contrary one may find it difficult to deliberately deviate from the demands of our basic human essence. Such difficulty should bring us more into an appreciation of our human nature not really as an aspect dependent on human choice, but an aspect that is made perfect by the choices that we make. Herein Aristotle’s teleological philosophy appears to take shape. According to Aristotle, essence precedes actions, or essence precedes existence; and that the perfection of all actions comes when they fulfill the essence in question (Marias 74). For instance, when a person uses critical thinking before making a judgment, such an act can be considered as a perfection of the man’s nature as a rational entity. The point in contention here lies in arguing that we cannot really do away with human nature. On the contrary, our actions must run consistent with it; for only when we act according to our nature can our actions be perfected according to our essence. By way of conclusion, I wish to end with a thought that dismisses Sartre’s contention – i. . , that humanity cannot find a common essence proper to himself and himself alone – on account of its patent inability to take into account the true state of human affairs. In the discussions that were developed, it was learned that Sartre’s refutation of human essence stems from his belief that human freedom is absolute, and that human persons are the ones molding their respective essences. However, there are surely good reasons to think that this p hilosophical stances does not hold water. First, it has been argued that the concept of human essence does not in any way defeat the reality of human freedom. Human nature and human freedom, it was argued, are not mutually exclusive. Second, Sartre appears to have neglected the fact that human freedom cannot be equated with the capacity to do what one wishes, regardless of what nature has already given. There is no such thing as an absolute freedom. And in the final analysis, we have to admit that we are bound by a certain essence, no matter how hard try to deviate from it.

EAS p-Nitroacetanilide Essay

Pinacol was converted to pinacolone in the experiment at a 15.60% yield. A low percent yield was expected due to the experimental distillation and experimental separation of the two layers. Some pinacolone could have been trapped in the aqueous layer due to experimental error at separating via a pipet. The IR showed peaks at 2967, 2906, 2871, 2359, 2337, 2173, and 1989. The representative peaks in an IR of pinacolene are present between 3000 and 1700. The NMR when manipulated with a multiple of three, showed the presence of 9 hydrogens at 1.2 ppm and 3 hydrogens at 2.1 ppm. The typical NMR for pinacolone shows peaks around 20, 40, and 70 ppm due to the electronegativity of the oxygen present in the compound. The NMR of the organic product is inconsistent with the typical NMR of pinacolone or water. This could potentially be due to a mixture of the two compounds when the NMR was run and is due to the experimental error in the separation of the aqueous and organic layers by pipet. Pina col was converted to pinacolone in the experiment at a 15.60% yield. A low percent yield was expected due to the experimental distillation and experimental separation of the two layers. Some pinacolone could have been trapped in the aqueous layer due to experimental error at separating via a pipet. The IR showed peaks at 2967, 2906, 2871, 2359, 2337, 2173, and 1989. The representative peaks in an IR of pinacolene are present between 3000 and 1700. The NMR when manipulated with a multiple of three, showed the presence of 9 hydrogens at 1.2 ppm and 3 hydrogens at 2.1 ppm. The typical NMR for pinacolone shows peaks around 20, 40, and 70 ppm due to the electronegativity of the oxygen present in the compound. The NMR of the organic product is inconsistent with the typical NMR of pinacolone or water. This could potentially be due to a mixture of the two compounds when the NMR was run and is due to the experimental error in the separation of the aqueous and organic layers by pipet.Pinacol was converted to pinacolone in the experiment at a 15.60% yield. A low percent yield was expected due to the experimental distillation and experimental separation of the two layers. Some pinacolone could have been trapped in the aqueous layer due to experimental error at separating via a pipet. The IR showed peaks at 2967, 2906, 2871, 2359, 2337, 2173, and 1989. The representative peaks in an IR of pinacolene are present between 3000 and 1700. The NMR when manipulated with a multiple of three, showed the presence of 9 hydrogens at 1.2 ppm and 3 hydrogens at 2.1 ppm. The typical NMR for  pinacolone shows peaks around 20, 40, and 70 ppm due to the electronegativity of the oxygen present in the compound. The NMR of the organic product is inconsistent with the typical NMR of pinacolone or water. This could potentially be due to a mixture of the two compounds when the NMR was run and is due to the experimental error in the separation of the aqueous and organic layers by pipet.Pinacol was converted to pinacolone in the experiment at a 15.60% yield. A low percent yield was expected due to the experimental distillation and experimental separation of the two layers. Some pinacolone could have been trapped in the aqueous layer due to experimental error at separating via a pipet. The IR showed peaks at 2967, 2906, 2871, 2359, 2337, 2173, and 1989. The representative peaks in an IR of pinacolene are present between 3000 and 1700. The NMR when manipulated with a multiple of three, showed the presence of 9 hydrogens at 1.2 ppm and 3 hydrogens at 2.1 ppm. The typical NMR for pinacolone shows peaks around 20, 40, and 70 ppm due to the electronegativity of the oxygen present in the compound. The NMR of the organic product is inconsistent with the typical NMR of pinacolone or water. This could potentially be due to a mixture of the two compounds when the NMR was run and is due to the experimental error in the separation of the aqueous and organic layers by pipet.Pinacol was converted to pinacolone in the experiment at a 15.60% yield. A low percent yield was expected due to the experimental distillation and experimental separation of the two layers. Some pinacolone could have been trapped in the aqueous layer due to experimental error at separating via a pipet. The IR showed peaks at 2967, 2906, 2871, 2359, 2337, 2173, and 1989. The representative peaks in an IR of pinacolene are present between 3000 and 1700. The NMR when manipulated with a multiple of three, showed the presence of 9 hydrogens at 1.2 ppm and 3 hydrogens at 2.1 ppm. The typical NMR for pinacolone shows peaks around 20, 40, and 70 ppm due to the electronegativity of the oxygen present in the compound. The NMR of the organic product is inconsistent with the typical NMR of pinacolone or water. This could potentially be due to a mixture of the two compounds when the NMR was run and is due to the experimental error in the separation of the aqueous and organic layers by pipet.

General Mills Inc. Understanding Financial Statements

Introduction The case study General Mills Inc. – Understanding Financial Statements focuses on the most basic idea of finance analysis. This case is a brief look into the language that is used in the finance world and a start to interaction with auditors. In this case, KPMG LLP, the public accounting firm that was auditing their statements, had sent two opinion letters. The first letter was ensuring that both parties were aware that General Mills had internal control over financial reporting.The second opinion letter stated that to auditor’s knowledge, General Mills had correctly reported its financial statements. The statements given in this case study are known as the four general financial statements. Displayed in the case are the Consolidated Statements of Earnings from years 2004 to 2006, the Consolidated Balance sheet from 2004 to 2006, the Consolidated Statement of shareholders’ equity from 2004 to 2006, and the Consolidated Statement of Cash Flows from 20 04 to 2006.These general pieces of finance material provide enough information to analyze General Mills over the past two years. Thanks to the financial statements provided, we had the ability to compare the company’s performance in 2005 and 2006, and to see whether the company was still in good standing or not. The following is a basic analysis and interpretation of General Mills financial statements. Concepts a. General Mills is a food company. Its main activities consist on producing and selling ready-to-eat food, as well as doing retail business.These activities take place in the U. S. , Canada, Europe, Latin America and the Asia/Pacific region. b. Consolidated balance sheet, consolidated income statement, consolidated shareholders’ equity, and consolidated cash flow statement are the financial statements that are addressed to external audiences. General Mills submit consolidated financial statements because the accounts represent the company and its subsidiaries. c. The SEC requires that the financial statements for external reporting purposes be prepared quarterly. These quarterly reports are called 10Q reports.Then, SEC requires that these financial statements be done annually. These annual reports are called 10K reports. d. Financial statements are usually prepared by accounting staff; however, the CEO and CFO are the responsible for the accuracy of these statements. Generally, internal and external audiences are interested in the information presented in financial statements. On the one hand, the internal audiences are managers, owners and employees. First, in order to make decisions, managers and owners review the financial reports.Second, financial reports provide a clear view of the financial position and market value of the organization. Third, employees may use financial reports to insure their jobs positions within the company and negotiate possible salary hike and promotion. On the other hand, there are many external agents who ar e interested in the financial reports. First, investors use financial statements to evaluate the general performance and financial strength of the company. This evaluation helps make rational investment decisions.Second, financial institutions like banks and other lending institutions use the reports to assess the weight of debts and decide how risky the company is. Third, partners of the company consider the financial situation of the company in order to revise the contracts and partnership terms. Forth, suppliers are also interested in the financial performance of the company because that helps them decide whether to extend their credit or not. Fifth, government is in concern with the financial reports of this company, because these reports are the only means of verifying if the tax paid is accurate and adequate. . General Mills external auditor is KPMG LLP, an independent registered public accounting firm that issued the two â€Å"opinion† letters that General Millsâ€℠¢ Board of Directors and Stockholders received. The first â€Å"opinion† letter regards internal control over financial reporting, while the second â€Å"opinion† letter concerns financial statements and related financial statement schedule. The first â€Å"opinion† letter confirms that the General Mills upheld valid internal control over financial reporting as of May 28, 2006.The second â€Å"opinion† letter assures that the consolidated financial statements were fairly presented as of May 28, 2006. We see that the time difference between issuing the financial statements and receiving the opinion letters is fair, because audits need few months to gather information and analyze it. Analysis f. g. i. For May 28, 2006: Assets= $18,207 Liabilities + Equity = $11,299 + ($5,772 + $1,136) = $18,207 ii. For 2006, General Mills’ had a proportion of 17. 44% for short-term assets, and a proportion of 82. 6% for long-term assets. So, land, building and equipm ent, goodwill and intangible assets make up the majority of total assets. In other words, General Mill’s major assets are long-term assets, which is explained by the nature of business that General Mill Inc. does. iii. In general, intangible assets are assets that are not physical in nature. Corporate intellectual property (items such as patents, trademarks, copyrights, business methodologies), goodwill and brand recognition are all common intangible assets in today's marketplace.Goodwill is a long-term asset categorized as an intangible asset. The amount of goodwill is the cost to purchase the business minus the fair market value of the tangible assets, the intangible assets that can be identified, and the liabilities obtained in the purchase. In the case of General Mills, the intangible assets could be patents, strong brand name, copyrights, franchises and goodwill. iv. In 2006, General Mills was financed at a proportion of 62. 06% by non-owners and at a proportion of 37. 9 4% by owners. h. i.General Mills recognizes sales revenues upon acceptance of the shipment by its customers. The promotions and estimated returns are not included in the reporting of sales. The coupons costs are registered when distributed and their amounts are based on estimated redemptions. As for trade promotions, they are expensed based on estimated participation and performance levels for offered programs. Concerning returns, the company has a new return policy. However, the company may allow few returns if the product is in good condition to be sold again.The company expenses returns as reduction of net sales. The company’s policy of registering revenues, promotions and estimated returns are conform with GAAP. ii. The common-size income statement of 2006 reveals that General Mills’ major expenses are cost of sales with a proportion of 59. 85%, followed by selling, general and administrative expenses with a proportion of 23. 01%. iii. Between 2005 and 2006: The co st of sales and the selling went up by a small proportion, while selling, general and administrative expenses along with interest expenses went down by 0. 7% and 0. 54% respectively. However, selling, general and administrative expenses went up by 1. 51%. iv. To our opinion, General Mills included these unusual expenses in a separate section in order to avoid misleading the readers about the reason why selling, general and administrative expenses increased. v. During 2006, the company realized profits of 1,090 million dollars, while during 2005 realized profits of 1,240 million dollars. Since the two results are positive, we assume that the company was profitable during 2005 and 2006. vi.The change in net earnings between 2005 and 2006: (1,090 – 1,240) / 1,240 = -12. 1% The change in net earning between 2004 and 2005: (1,240 – 1,055) /1,055 = 17. 54% So, between 2004 and 2005 the net earnings raised by 17. 54%, while between 2005 and 2006 the net earnings decreased by 12. 1%. Excluding the costs of Divestitures and Debt, the net earnings of 2005 and net earnings difference between 2005 and 2006 will be as follow: Net earnings (2005) = 1,240 – (499-137) * 0. 617 = $1,016. 6 Net earnings difference (2005-2006) = (1,090 – 1,016. ) / 1,016. 6 = 7. 22% i. i. In 2006, net earnings are $1,090 while net cash provided by operating activities is $1,771, which means that there is a difference of $681 between these two accounts. This difference can be explained by the fact that some gains or costs don’t generate any increase or decrease in cash flow. For example, depreciation and amortization are costs that don’t change the level of cash flow. ii. During 2006, General Mills used for expenditures $360 million. iii. General Mills paid $485 million for dividends. j.The account on General Mills’ balance sheet that require estimates are the following: * Fixed Assets: Because the life time of a fixed asset is estimated, then depr eciation is estimated as well. Then, the net value of fixed assets –that is historical value – accumulated depreciation – is estimated as well. * Inventories: General Mills uses FIFO method for valuing the inventories in the U. S. and LIFO method for valuing inventories outside the U. S. * Doubtful accounts: these are accounts receivable that the company assumes won’t’ be collected in the future.We assume that all the balance sheet accounts, except long term debts, have estimated values. Conclusion After having studies General Mills’ business environment, and went through the analysis of its financial statements, we assume that this company’s performance for the year 2006 was better than 2005. In order to be more objective, we have excluded the gains and losses from divestitures and debt repurchases costs in our analysis, because these costs are considered as unusual. Thus, the common-size income statement shows that the company did b etter from 2004 to 2005 in terms of net sales and income statements.However, the after-tax earnings from Joint Ventures were much lower in 2006 than in 2005 and 2004. We assume that this decrease is mainly related to the change of the structure of joint ventures, as the company sold many of its subsidiaries. In addition, the income statement reveals an increase of dividends per share from the year 2004 to 2006, which means that the shareholders got higher profits. The information presented in the consolidated and common-size balance sheets was about the assets, liabilities and equity of the company.First, we noticed that the majority of the company’s assets are long-term assets, which we found normal seen the nature of business of General Mills. Second, 63% of the company’s business is run by liabilities, we assume that General Mills is a low risk company and that its cash flows are stable and positive. . ———————— ——————– [ 1 ]. Definition retrieved from: http://www. investopedia. com/terms/i/intangibleasset. asp#axzz2N0pq9ntS [ 2 ]. Definition retrieved from: