Tuesday, August 25, 2020

Religion and Faith in Literature Research Paper - 1

Religion and Faith in Literature - Research Paper Example Lying has become such a typical practice today, that occasionally individuals don’t even understand that they are misleading their shut ones. Individuals even lie to their folks and youngsters, without feeling the blame, as a regular demonstration. Ericsson in his work â€Å"The Way We Lie† has arranged the craft of lying into different aspects, for example, an innocent embellishment, diverting, exclusion, mindless obedience and so forth. The way of life and religion, that an individual has a place with, assume a critical job in deciding the code of morals in the life of that individual. Unequivocally talking there is no culture or religion on earth that emphasizes the recounting lies. In the Holy Bible alone, one can go over a few stories where subjects lied not exclusively to individuals however to God also by defying His instructions and followed through on the cost. The tales and the episodes referenced and examined in the Bible structures the premise of religion in Christianity. These accounts assist us with seeing how it is to be an individual that is cherished by God and that adores God and what are the decrees of God that one needs to follow over the span of life. The anecdote about Adam and Eve in Genesis 3, for instance, shows us an extraordinary exercise with respect to how one ought to comply with the instructions of God and that what could occur if God loses control on the off chance that one submits some demonstration that is detested by God. So also all the accounts referenced in the Holy Bible are fundamentally planned for characterizing the way how life ought to be lived as per the desire of God. Each story has spirit and a message, now and again unequivocal and at times covered up. It relies on the peruser what he receives in return. Comparative is the situation with Rehoboam and Jeroboam story. Rehoboam and Jeroboam are the two men that were picked by God to lead over Israel after Solomon and David. Rehoboam was the child of Solomon and grandson of David. Solomon was the lord of the country and Rehoboam was the characteristic beneficiary to the seat. One day God sent detachment Ahijah

Saturday, August 22, 2020

Desertification

| What Causes Desertification? - Overgrazing was not as enormous of an issue quite a while in the past on the grounds that creatures would move in light of precipitation. Individuals would move with the creatures so it forestalled overgrazing in such regions. Presently, people have a consistent food flexibly so they don't need to move about. In this manner, individuals use wall to keep their creatures in a single spot which causes overgrazing. (Desertification, 2001) - Farming of Average Land Farming of normal land is causing desertification around the world. Ranchers are clearing normal land, and utilizing it which removes the extravagance in the soil.People should let the normal land recharge itself before cultivating. (Desertification, 2005) - Destruction of Plants in Dry Regions Destruction of plants in dry districts is making desertification happen. Individuals are chopping down tress to utilize them as a wellspring of fuel. When every one of these trees are chopped down there i s nothing to secure the dirt. Accordingly, it goes to tidy and is overwhelmed by the breeze. (Desertification, 2005) - Incorrect Irrigation in Arid Regions Causes a Build Up of Salt in the Soil Incorrect water system is normally utilized in less fortunate areas.Farmers are utilizing channel water system and other poor procedures due to the absence of water. This kind of water system causes a development of salt in the dirt. (Desertification, 2005) The Effects Of Desertification - Soil turns out to be less usable The dirt can be overwhelmed by wind or washed away downpour. Supplements in the dirt can be evacuated by wind or water. Salt can develop in the dirt which makes it harder for plant development. - Vegetation is Lacked or Damaged Loosened soil may cover plants or leave their underlying foundations exposed.Also, when overgrazing happens, plant species might be lost. - Causes Famine Places that have war and neediness are destined to have starvation happen. Dry season and poor land the board add to starvation. - Food Loss The dirt isn't appropriate for developing food; in this way the measure of food being made will decrease. On the off chance that the populace is developing, this will cause monetary issues and starvation. - People close to Affected Areas Desertification can cause flooding, poor water quality, dust tempests, and contamination. These impacts can hurt individuals living close to an influenced locale. The Facts of Desertification and United Nations Convention to Combat Desertification, 2000)Case Stude: The Sahel Desert In the Sahel Desert, desertification is turning into a tremendous issue. Around the 1950’s, individuals subsided into the Sahel district, in zones where there was water. This brought about overgrazing, which is perhaps the best reason for desertification. In the end, the perpetual bushes were wrecked in view of touching, and they were supplanted by annuals. At that point, the annuals were touched out which left uncovere d soil. A ton of the topsoil was washed away, and every one of that was left were rocks.Silt turned hard when it was hit by downpour. Subsequently, plants couldn't develop on the grounds that there roots couldn't infiltrate this hard layer. Presently this district has gone to abandon and it keeps on extending. (Desertification, The Sahel, 2004) Records show that precipitation in Sahel has diminished and sands have moved around sixty miles south into the region. Sahel is growing because of absence of vegetation in the zone. (Sahel, 2005) Another explanation desertification is happening in the Sahel district is on the grounds that individuals are utilizing the slicing and consuming strategy to clear land.This debases the nature of soil simply like overgrazing. (Desertification-a Threat to the Sahel, 2000) Short Term Effects of Desertification in the Sahel: - Soil loses its supplements which makes it not valuable - Overgrazing decimates vegetation and without it disintegration occursâ - Land becomes salty which makes it hard to develop crops Long Term Effects of Desertification in the Sahel: - People bite the dust of starvation - Cattle pass on of starvation - The dirt turns out to be totally pointless (Prospects and Problems, 2004)|

Sunday, July 26, 2020

Wild Strawberries Film

Wild Strawberries Film Wild Strawberries Film Home›Research Posts›Wild Strawberries Film Research PostsIntroductionIn this paper, I intend to carry out a detailed study on Wild Strawberries (1957), a film that ­ ­ ­was written and directed by Bergman Ingmar. I will apply a Freudian psychoanalytic analysis to the film as a whole. Psychoanalysis is a set of ideas developed by an Austrian neurologist, Sigmund Freud and was later continued by others. The analysis was initially devoted to studying about the human psychological behavior and functioning, although it can be applied to societies.Freud’s PsychoanalysisPsychoanalysis has the following main concepts: a method of an investigation of the mind and how one thinks; a systematic set of theories concerning human behavior; and a method of treating emotional or psychological illness. The study and practice of psychoanalysis led to the early popularity and acceptance of the linkage of dreams and cinema. Freud famously describes the interpretation of dre ams as ‘the royal road to knowledge of the unconscious’ (1910 cited Thurschwell 2000, p.32). To explain his hysterical or neurotic patients’ symptoms, Freud would seek to reach for the material that repressively lay in their unconscious mind. As the patients freely associated to him, saying all that flowed into their mind as it happened to them, Freud discovered that dreams and their continuously baffling content was a regular topic. As he advanced his dream analysis theory, he ran after developing a methodology in which meaning would be taken from the apparent nonsense depicted in oneiric images and narratives.Freud concludes that the unconscious mind uses dreams as an act of fulfilling wishes, providing an environment of imagination where unfulfilled or repressed desires can be satisfied. He encouraged his patients to relate their dreams’ content as well as freely associated observations concerning the memories and events their dreams reminded them of. With the observation s, Freud was seeking to work with his patient to get beyond the dream’s ‘manifest content’ in order to ascertain its ‘latent content’; that inner meaning which expresses the unconscious desire that is being expressed. The distortion separating these two forms of content giving the dreams their absurdity characteristic protects the dreamer from guilt and shame that the desire may provoke.Looking where to BUY AN ESSAY?Save your time and money! Use QualityCustomEssays.com professionals service to get an A+ paper Place an order get 15%offfor your first orderWild StrawberriesA good example of such dreams is depicted at the start of Bergman’s Wild Strawberries of 1957. In its pre-credit sequence, the film introduces us to Isak Borg, the isolated and ageing Professor who is supposed to travel the next day from Stockholm, his home, to receive an honorary degree at the University of Lund.During the eve of his journey and presentation, he gets disturbed by a very unpleasant stran ge dream (Bergman 1960 32). In the dream, Borg becomes uneasy when his regular walk, according to the dream, leads him into a part of the city that is not familiar to him. As the vision unfolds, his discomfort intensifies: his heart starts beating audibly when he discovers that his watch is handless, suggesting that he is lost: lost in time and space. When he approaches the only person in his sight, the figure happens to have worn a grotesque death-mask on his face but disappears on Borg’s touch.The stranger leaves just a small pile of clothing and some blood-like thinly flowing liquid. It is the sounding of a church bell that marks the arrival of a hearse that is driverless horse-drawn. The vehicle loses one of its wheels, and the coffin hurls onto the pavement just in front of Borg and it splits open. He reluctantly moves forward towards the coffin to check the body within. When he does so, the corpse reaches its hand out to grasp at him. Borg is even more horrified when he real izes that the figure inside the coffin is his own; the corpse then grabs Borg’s hand, pulling him closer to it until Borg’s face entirely fills the Corpses’ vision. At this point, Borg wakes up, and is very agitated by this vision. As a result of this nightmare, he quickly amends his plans for the day; he decides to drive to Lund rather than using his scheduled flight. This choice gives the way for encounters and a reflection comprising the rest of Borg’s remaining part of journey and film.While Borg stated that he is content with the self imposed splendid isolation state in the opening monologue, his assertion is belied by evocation of fear during the sequence of the dreams. His self discovery as an animated corpse within a shattered coffin clearly shows the old man has subconsciously realized that he is currently in a state of living death- a conclusion he reaches more categorically and consciously later in the film, after a seventeen-minute sequence that is more complex. The second dream takes place when Borg and his travel companion Marianne stop at his family’s childhood summerhouse. Borg, as he lay in the wild strawberry patch, dreams of events that happened about fifty years ago. In the third dream, in the second half of the film, he sleeps in the car’s passenger seat. This dream runs for a fifth of the entire film time where he returns to the earlier vision of the strawberry.The film ends at appoint where Borg is left alone in bed and drifts into yet another dream. He dreams about his parents; he moves from discomfort and anxiety of earlier dreams to contentment. This more overt depiction of wishes that are fulfilled indicates that Borg has already resolved the issue that earlier tormented him and is reconciled with his family, looking backwards and to future. In conclusion, it can be argued that Freud’s psychoanalysis influenced many writers. I have tried to apply a psychoanalytic analysis to Wild Strawberries film on a specific characte r: Isak Borg.

Friday, May 22, 2020

Information And Communication Technologies ( Ict )

Introduction Information is a key factor that plays a large role in the day-to-day activities within the health care sector. It is generated and processed by healthcare providers, such as physicians, nurses and hospitals as they provide care to their patients. However, managing that information and using it productively poses an ongoing challenge. It is especially challenging in the complexity of the U.S. health care sector, with its many different types of providers, services and settings for care (Congressional Budget Office, 2008). Information and communication Technologies (ICT) has the potential to greatly increase the effectiveness and efficiency of the health sector by assisting healthcare providers with managing information. It also has the potential to lead to better cost-efficiency in the health sector. ICT can play a critical role in improving health care for individuals and communities. It can also transform informal regulation by providing people with the knowledge they require to challenge existing practices and make more rational health care choices (Adeboyejo and Olatokun, 2009). Patients are empowered to take more responsibility for their health and quality of life through the use of health ICT. Health ICT allows the collaboration and involvement of patients and healthcare providers in the prevention and treatment of common illnesses. Through the development of databases and other applications, health ICT provides new and more efficient ways of accessing,Show MoreRelatedInformation And Communications Technologies ( Ict )1576 Words   |  7 PagesGreyling, 2014). Information and Communications Technologies (ICT) education is our society’s efforts to teach its current and emerging students valuable knowledge and skills around computing and communications devices, the software that operates them, the applications that run on them and the systems that are built with them (mpict, 2008). The industry of Information Technology (IT) which involves computers, software, networking and other IT infrastructures to help manage information is very importantRead MoreIct : Information And Communication Technologies1350 Words   |  6 PagesICT stands for Information and Communication technologies; it is a notation used to summaries technologies, which consist of devices to collect, store, edit and transfer information in various forms. I am writing this report to inform the importance of ICT in different sectors; such as education, health and banking. In addition to this, I would like to inform about the development of technology over the years. I am going to carry out this research through the use of online sources and textbooks.Read MoreInformation And Communication Technologies ( Ict )1722 Words   |  7 PagesIntroduction Information is a key factor that plays a large role in the day-to-day activities within the health care sector. It is generated and processed by health care providers, such as physicians, nurses and hospitals as they provide care to their patients. However, managing that information and using it productively poses an ongoing challenge. It is especially challenging in the complexity of the U.S. health care sector, with its many different types of providers, services and settings for careRead MoreInformation And Communications Technologies ( Icts )1508 Words   |  7 PagesAbstract: To date the ICT industry could be seen as one of the top sectors in the country for graduate women employment in terms of creating high quality jobs it can enforce the strength empowering the rural women in deed. As caregivers, communicators and providers women play a major role in the society. Information Communications Technologies (ICTs) help to co-ordinate some aspects of rural women’s life in developing states. As the women education rate job participation is growing graduallyRead MoreInformation And Communications Technologies : Ict1354 Words   |  6 PagesINFORMATION AND COMMUNICATION TECHNLOGY Introduction: - Information and Communications Technologies (ICT) education is basically our society’s efforts to teach its current and emerging citizens valuable knowledge and skills around computing and communications devices, software that operates them, applications that run on them and systems that are built with them.   Dimensions of ICT: - There are many important dimensions to ICT education, including: Analyze and apply appropriate academic standardsRead MoreInformation And Communication Technologies ( Ict )1771 Words   |  8 Pagesto Syed (2009) Information and Communication Technologies (ICT) permeates through every business set-up. He further states that ICTs are influencing production, work and business methods and trade and consumption patterns in and between enterprises and consumers. Denni (1996) cited by Syed(2009) stress that every business must bring ICT into their business operation and take advantage of the benefits they offer. The emergence of and advances in information communications technology offers opportunitiesRead MoreInformation And Communication Technologies ( Icts )909 Words   |  4 Pagesservice periodically and staff training on operation system. 3.5.5 The Significance of Technology Applications to Nursing Care. Information and communication technologies (ICTs) used in the health sector have well-known advantages. They can promote patient-centered healthcare, improve quality of care, and educate health professionals and patients. However, implementation of ICTs is new development in technology it remains difficult and involves changes at different levels: patients, healthcare providersRead MoreInformation And Communication Technologies ( Ict ) Essay2236 Words   |  9 PagesIntroduction In this era of technology, there is a general agreement that Information and Communication Technologies (ICT) have been contributing to improve qualities of life, as well as economical growth as a whole. Businesses and economic sectors are relying on technological advancements that facilitate them to establish an integrated value chain. Using these advancements strategically and appropriately can also enhance productivity and improved competitiveness. Likewise, governments and globalRead MoreInformation And Communication Technologies ( Ict )1433 Words   |  6 Pagesâ€Å"Globalization and rapid improvements in information and communication technologies (ICT) have resulted in a closely integrated global labour and capital market (UNCTAD, 2004) where firms have greater access to human capital scattered around the globe† (Lewin, 2005 and Volberda, 2006). Due this the firms have started offshoring their business to different countries as an effective strategic practice so as to increase their profits. Offshoring can be done in two ways i.e by setting up a partnershipRead MoreInformation Communication Technology ( Ict )1115 Words   |  5 PagesInformation communication technology (ICT) continues to play a major role in business especially in electronic commerce or e-commerce. E-commerce is the financial business that is conducted in an electronic network and mainly the internet. Through e-commerce, consumers are allowed to make purchases from both businesses as well as other consumers where payments are made through various options. For information system to flourish there is a need to have the necessary infrastructure and the requisite

Friday, May 8, 2020

Essay Iago as the Hero of Shakespeares Othello - 1290 Words

Iago as the Hero of Othello A Shakespearean play always includes a typical villain character. He is boisterous, egotistical, sometimes witty, and all too eager to seek revenge. In William Shakespeare Othello, Iago is the well-liked, trusted, and brave ensign of the great Venetian general Othello, or so it appears. Iago actually possesses all of the typical villainous qualities, however Iago conducts himself with great composure, and by manipulating his counterparts, he makes people believe he is on their side. I find this characteristic to be a very intriguing one that is not easy to perform. It is perhaps Iagos villainous actions throughout this play that lead me to believe that he is the hero rather than the typical villain.†¦show more content†¦In act 1 scene 2 Iago speaks about himself and makes his character look like a very calm, cool, and good hearted soldier. Though in the trade of war I have slain men, Yet do I hold it very stuff o th conscience To do no contrived murder. I lack iniquity Somet ime to do me service. Nine or ten times I had thought t have yerked him here, under the ribs. Iago is explaining that he is a good person, he lacks the traits of a wicked man. In the next scene, the audience sees a very evil side of Iago. ...I hate the Moor. And it is the thought abroad that twixt my sheets Has done my office. I know not ift be true, But I, for mere suspicion in that kind, Will do, as if for surety. He holds me well; The better shall my purpose work on him. Cassios a proper man. Let me see now: To get his place, and to plume up my will In double knavery. How? How? Lets see. After sometime to abuse Othellos ears That he is too familiar with his wife. He hath a person and a smooth dispose To be suspected-framed to make woman false. The Moor is of a free and open nature That thinks men honest that but seem to be so; And will as tenderly be led by thnose as asses are... This monologue teaches the audience many things. First off it shows that he really hates the Moor, and that his actions towards him are fake. Then it shows that he really hates Cassio and is extremely jealous of him. He statesShow MoreRelatedShakespeare s Othello As A Tragic Hero1517 Words   |  7 PagesSome may wonder, who is Aristotle and why does he label Shakespeare’s play, Othello, as a tragedy? Aristotle is a famous Greek philosopher who defines Shakespeare’s character, Othello, as a tragic hero. Many parts in Othello tell the readers that the play is a tragedy, such as jealousy, arguing, and death, which makes the play famous and delightful to read. Aristotle has identified many common traits or characteristics that a tragic hero requires. In Shakespeare s play, Aristotle defines manyRead More Othello, The Moor of Venice Essay examples1319 Words   |  6 PagesOthello, the Moor of Venice is one of the major tragedies written by William Shakespeare that fol lows the main character, Othello through his trials and tribulations. Othello, the Moor of Venice is similar to William Shakespeare’s other tragedies and follows a set of specific rules of drama. The requirements include, following the definition of a tragedy, definition of tragic hero, containing a reversal of fortune, and a descent from happiness. William Shakespeare fulfills Aristotle’s requirementsRead MoreOthello is Not a Tragic Hero Essay1481 Words   |  6 PagesOthello has been described as one of William Shakespeare’s most popular plays because the play focuses on its themes of good and evil, military, politics, love and marriage, religion, racial prejudice, gender conflict, and sexuality; but the controversy and debate surrounding Othello is â€Å"Why is Othello a qualification for a tragedy?† Most readers are aware of the many famous deaths or acts of death within the Shakespearean plays. And when the main characters die in Shakespeare’s plays, indeedRead More Tragic Flaws Of Othello Essay1081 Words   |  5 PagesJealousy and Gullibility: The Devastating Flaws of Othello â€Å"The tragic flaw is the most important part of the hero and the events that occur in the work is a reflection of that flaw.† – Aristotle The plot of William Shakespeares Othello is a tale of love, jealousy, and betrayal; however, the characters, themes, and attitudes of the works are different, with Shakespeares play being a more involved study of human nature and psychology. Othello is considered to be a prime example of AristotelianRead MoreTragic Hero in Othelo by William Shakespeare996 Words   |  4 PagesConventions of Othello Shakespeare has been a part of the American Society for many years. Compared to other Authors, he has a different style of writing but within his own writings, they are all very much alike. He has written many plays including Othello and Romeo and Juliet. Shakespeare was a man who wrote plays that followed the same literary conventions. These conventions included tragic hero, fallacy, irony, and also suspense. A tragic hero is a male figure who is high in society and one whoRead MoreEssay about Tragic Flaws of Othello1137 Words   |  5 Pagesand Gullibility: The Devastating Flaws of Othello By: Ryan Mongon The tragic flaw is the most important part of the hero and the events that occur in the work is a reflection of that flaw. Ââ€" Aristotle The plot of William Shakespeares Othello is a tale of love, jealousy, and betrayal; however, the characters, themes, and attitudes of the works are different, with Shakespeares play being a more involved study of human nature and psychology. Othello is considered to be a prime example of AristotelianRead MoreIs Othello a Tragic Hero? Essay1479 Words   |  6 PagesTo what extent can Othello be considered a ‘tragic hero’? The extent of which Othello is a tragic hero has been open to much debate; the basis on which he is judged falls to Aristotle’s established view of the crucial elements that distinguish whether a person is truly tragic. According to Aristotle, a tragic protagonist is a nobleman or person from high status, who contributes to his own demise and illustrates a flaw or weakness in judgment. The tragic protagonist must make a fall from a highRead MoreWilliam Shakespeare s Othello As A Tragic Hero1323 Words   |  6 Pagestheir own demise. William Shakespeare’s Othello the Moore of Venice is a play about a heroic individual that goes through a tragic event based on his decisions throughout the play. Many of the characters that Shakespeare presents in his plays reveal attitudes and value that is reflective of both the Elizabethan society in sixteenth century England and William Shakespeare; these values are evident in the context of the Venetian society that Othello takes plac e in. Through Othello Shakespeare embodies hisRead MoreWhy Is Othello A Tragic Hero1465 Words   |  6 Pagestheatre. Among Shakespeare’s more notable plays are his tragedies. In the tragedy his protagonists are often given flaws in their character and hence, are suitably named tragic heroes. The downfall of these protagonists is often a result of their own character flaws and unfortunately, they suffer a doomed and unhappy ending. While the tragic hero is flawed they must also be honorable and worthy of the audience’s understanding and sympathy. On a quest for righteousness the tragic hero often goesRead MoreOthello: The Tragedy of an Aristotelian Tragic Hero Essay1531 Words   |  7 PagesShakespeares play, â€Å"Othello, the Moor of Venice,† is a powerful example of a tragedy and it’s main character, Othello, is an excellent illustration of what Aristotle constitutes as a tragic hero. The play imitates life through basic human emotions such as jealousy and rage. In addition, Othello is far from being a perfect character - another quality that meets Aristotles requirements. Othello also matches Aristotles ideas of tragic hero because our Othello realizes the error of his ways, causing

Wednesday, May 6, 2020

Competitive Landscape in Commercial Real Estate Free Essays

Home  » Property Types  » Retail  » Clash of the Titans: Regional Mall REITs Fight for Limited Outlet Development Opportunities Clash of the Titans: Regional Mall REITs Fight for Limited Outlet Development Opportunities May 9, 2012 12:54 PM, By Elaine Misonzhnik, Senior Associate Editor In the fall of 2010 executives with Taubman Centers Inc. , a Bloomfield Hills, Mich. -based regional mall REIT, began talking about the REIT’s new avenue for growth: outlet centers. We will write a custom essay sample on Competitive Landscape in Commercial Real Estate or any similar topic only for you Order Now Article Tools ? Latest News More Latest News Taubman had recently completed the conversion of its Great Lakes Crossing property in Auburn Hills, Mich. , a 1. 35-million-sq. -ft. enclosed regional mall, into Great Lakes Crossing Outlets. Taubman was able to sign up many tenants that were not present elsewhere in Michigan, including Bass Pro Shops Outdoor World, Disney Store Outlet and Rainforest Cafe. Great Lakes Crossing Outlets was attracting both local shoppers and Canadians from across the Detroit River. As a result, the center’s sales per sq. ft. umbers rose significantly, company officials said during earnings calls. The success in Auburn Hills helped convince Taubman’s management to capitalize on additional outlet center opportunities. Besides, in a market saturated with fortress malls and lifestyle centers, outlet centers represented one of the last opportunities for ground-up construction. Robert S. Taubman, the REIT’s chairman, president and CEO, laid out a goal of developing from five to 10 outlet centers in the span of a decade. Among the first such undertakings Taubman pursued was a site in Manvel, Texas, near Houston. The site seemed a good fit for Taubman’s target outlet center sales level of at least $400 per sq. ft. The median household income in Manvel is $65,864 a year, more than $15,000 higher than the median household income for the state as a whole. In addition, the town’s proximity to Houston would give Taubman access to 2 million potential shoppers. Taubman’s Texas ambitions, however, did not pan out. Both Tanger Factory Outlet Centers, a Greensboro, N. C. -based REIT that specializes in outlet center development, and Simon Property Group, the largest retail landlord in the country in both the regional mall and outlet center arenas, had laid claims to outlet center development sites in nearby Texas City, just 22 miles away. According to brokers familiar with the market, the greater Houston area could not support two, let alone three, outlet centers. In June 2011, Simon and Tanger took a decisive step to win the market by announcing that they would partner to build a 350,000-sq. -ft. joint development in Texas City under Tanger’s brand name. It marked the first joint venture development partnership in Tanger’s history. Ultimately, the two firms decided to work together on one large outlet center rather than spend money fighting each other, says Michael Rodenas, principal with Rodenas Consulting, a national consulting firm that specializes in shopping centers and malls. As a result, Taubman quietly retreated from the market. In July 2011, while discussing the company’s earnings for the second quarter, Robert Taubman admitted to analysts that outlets constitute â€Å"a very competitive space. It’s a very competitive world out there in development generally. † He reiterated the company’s commitment to investing in outlet centers both in U. S. and in Asia, but refused to discuss the Texas project. The Houston saga wasn’t the only time Taubman and Simon came to loggerheads in the outlet space. In early April, Simon and Taubman each issued press releases about competing outlet center projects in Chesterfield, Mo. , another market where trade area demographics seem to dictate that only one outlet development can succeed. On Apr. 3, Simon revealed that Saks Fifth Avenue OFF 5th agreed to anchor its St. Louis Premium Outlets, an outlet center slated to contain at least 350,000 sq. ft. of space. (St. Louis Premium Outlets is a product of a joint venture between Simon, Woodmont Outlets and EWB Development LLC, all experienced outlet center developers. ) Two days later, Taubman announced it broke ground for Taubman Prestige Outlets Chesterfield, a 450,000-sq. -ft. center. Taubman’s press release noted that it had firm commitments from a number of tenants, but did not identify any retailers by name. It is likely that only one of those two centers will get built in Chesterfield. â€Å"We’ve said publicly, I think, Simon has said publicly that there is only going to be one project built in St. Louis,† Robert Taubman said during the firm’s first quarter earnings call. â€Å"We are way ahead, on a much better site with much better access, much better visibility. †¦ So to us it’s very clear as to which project is going to be built. † Most industry sources, however, are putting their money on Simon because of the firm’s size, its existing network of relationships in the outlet center industry and the fact that it has already bagged a major tenant. The large regional mall players, including Simon, Taubman, Macerich Co. CBL Associates Properties and others, have all made overtures to enter the outlet space. But with limited opportunities for development and an existing group of experienced landlords already competing there, these battles—competing press releases, wars of words and unconventional partnerships— are likely to continue to play out repeatedly throughout the country. CBL Associates recently invested in The Outlet Shoppes in El Paso (Texas). Last spring, both Simon and Tanger announced outlet center projects in the town of Halton Hills, a suburb of Toronto. Tanger has since moved its project further away and will build it as an outlet addition to Heartland Town Centre, one of Canada’s largest power centers. Simon, meanwhile, started construction on its original site in Halton Hills in April. And in the Chicago area, Macerich and AWE Talisman have announced plans to build a $200 million, 528,000-sq. -ft. outlet center in Rosemont while Craig Realty Group, a privately held outlet center developer, has ambitions to develop Chicagoland Outlets at Country Club Hills, a 408,500-sq. -ft. project. Simon Property Group declined to comment for this article. Tanger, Taubman, Macerich and Craig Realty Group, meanwhile, did not respond to calls for comments. â€Å"The problem is—as we saw when developers started to roll out lifestyle centers—that everyone goes after the same markets,† says Jeff Green, president of Jeff Green Partners, a Phoenix-based consulting firm. â€Å"And many times the newer folks to the outlet industry are going to find that it’s a much harder industry to get into when there are relationships that have been in place for so many years. † In certain isolated instances, uch as the one near Houston, two big developers might form joint ventures because one of them holds a better site while the other wields more power with retailers. Such examples, however, will be few and far between, according to Richard Hauer, managing director of business restructuring services at BDO, a New York City-based consulting firm. â€Å"Let me put it this way: Neither Simon nor Taubman is going to build a second-rate outlet mall,† he says. â€Å"So if the first guy can get Coach and Polo and Saks and a few of those names that every outlet mall really wants, you’ll see the other guy back down. Mass appeal The reasons the outlet sector has suddenly become overcrowded are easy to trace. During the downturn, outlet center sales rose while mall sales fell or remained flat because shoppers were suddenly attracted to outlets’ value proposition. What’s more, as these centers moved closer to urban areas and proved that they can work in close proximity to regional malls, the number of markets that could support new projects increased. With limited opportunity for growth elsewhere, regional mall REITs began to focus on the outlet sector. Real estate owners that want to gain market share in a new property segment typically have two avenues for growth: either through acquisition of multiple assets or another operating company or though development. But when Simon bought Prime Outlets Inc. in 2010 it snapped up the last big privately-held outlet center operator in the market. Today, â€Å"no private guy controls 20 or 30 centers that could be sold,† says Gerard Mason, executive managing director with Savills LLC. What’s more, there is a wide spread on yields between development and investment. For instance, CBL Associates, a Chattanooga, Tenn. -based REIT, recently invested more than $108 million to provide financing for two outlet centers developed by Horizon Group Properties, a Rosemont, Ill. -based outlet center developer. (CBL has also partnered with Horizon on groundup projects in Oklahoma City and Woodstock, Ga. ) But CBL CEO Stephen Lebovitz admits that development projects offer double-digit returns while investing in existing centers brings returns in the 8 percent range. I would expect that our growth will be mainly through new development,† he says. At the same time, Lebovitz notes that the number of markets in the U. S. that would meet CBL’s development criteria, including a trade area of approximately a million people, a sizeable tourist base and lack of existing competition, is limited. One high-ranking industry source says that for developers targeting outlet center sales on par with Simon’s levels, which average about $550 per sq. ft. , there are maybe 10 untapped markets left that fit the necessary trade area characteristics. For developers targeting Tanger’s sales levels, which currently average $371 per sq. ft. , there are about 40 untapped markets. â€Å"But there aren’t 100,† the anonymous source notes. By the end of the 2012, there will be 187 outlet centers containing 71 million sq. ft. , according to Value Retail News, a publication that covers the outlet industry. Linda Humphers, editor-in-chief of Value Retail News, estimates that in the long term, the country may be able to support another 250 centers, but that would include conversions. Occasionally, a developer will be able to find a site in an offbeat location that nobody else has thought about, says Gerard Mason. But for the most part, all the REITs are looking at the same markets, and in many cases, at the same piece of land. â€Å"There is clearly room for growth in the sector—every major metro area can certainly support outlet retail,† says Michael P. Glimcher, CEO of Glimcher Realty Trust, a Columbus, Ohiobased regional mall REIT that also owns outlet centers in Elizabeth, N. J. and Auburn, Wash. I just think the reality is there are a lot of people in that category and only a small percentage of what’s being announced will actually get built,† Glimcher says. Bloodless war When it comes to handling competition on new developments the big retail REITs have acquired a reputation for being ruthless, employing tactics such as funding community opposition groups to derail each others’ projects, says Patrick Fox, president of Saint Consulting Group, a firm that specializes in zoning and land-use battles. These are mature markets, they are largely over-built and the battle for market share is tremendous,† he notes. But unlike large regional malls that tend to be located in major urban areas, outlet centers don’t normally inspire the same kind of opposition from local residents, according to James Schutter, senior managing director with Newmark Knight Frank Retail, a retail real estate services firm. In fact, many communities want to see outlet centers built because of the tremendous amount of sales tax revenue they bring in. The real battle in outlets’ case is for tenant commitments. Although the outlet industry doesn’t have anchors in the same sense that the regional mall industry does, there are certain key stores that are necessary to attract shoppers and that the rest of outlet retailers follow, notes Hauer. These include Saks Fifth Avenue OFF 5th, Coach and Polo, as well as Neiman Marcus Last Call and Nordstrom Rack. About a decade ago, Hauer tried to develop an outlet center near Syracuse, N. Y. When he started negotiating with potential tenants the answer was â€Å"if you can get Polo, we’ll sign. Otherwise, we are not interested. † When there are two developers competing to build a center in a market that can support only one project it becomes a race to be the first to announce leases with major tenants. The developers try to convince expanding retailers that their center is the one that’s going to happen by putting out announcements about land permits and ground-breakings. Ultimately, however, it’s the line-up of tenants that determines whose center gets built. â€Å"Developers announce that they will put together a mall [all the time], they don’t always make it happen,† says Schutter. If you’ve got this tenant and this tenant and this tenant coming, the other guys in the marketplace say, ‘Let’s go into this project. ’† â€Å"A ground-breaking is not as strong as being able to announce a strong anchor tenant,† Fox adds. So how do those key retailers decide who to go with when the choice is between Simon and Tanger, or Simon and Taubman or Mac erich and Craig Realty Group? After Taubman converted its Great Lakes Crossing project into an outlet center, sales rose significantly. Having the best site certainly makes a difference, which is why Simon may be willing to partner with Tanger if Tanger has secured a better location, according to Michael Rodenas. When the projects are in the same trade area, the choice might come down to seemingly small differences like which side of the highway the center will be located on or which zip codes in a given area are missing from the retailer’s customer base. But in the outlet industry, having existing relationships with a potential landlord is also very important, according to Hauer, Green, Lebovitz and others. And in this, Simon, which controls the largest mall portfolio and the largest outlet center portfolio in the country, has a tremendous advantage. That might not come into play as much in the Simon/Tanger relationship because the two REITs specialize in slightly different projects, but it will likely loom large in any battle between Simon and other regional mall REITs. â€Å"If you [as a tenant] get Simon angry with you on the outlet side, they can be angry with you on the traditional retail side also,† says Green. Let’s just say that in that case the developer has a large hammer, a larger hammer than any mall-only developer would have. † That’s why most retail industry insiders feel that while Taubman and the other regional mall REITs will eventually be able to build a handful of outlet centers, they will not be able to break into the business in the big way they had imagined. â€Å"The outlet mall industry is kind of a closed world,â €  says Schutter. Sidebar: Eastern Promises While U. S. retail REIT executives try to build up their outlet portfolios at home, most of them realize that growth opportunities here are limited. So in recent months they’ve been announcing outlet center projects elsewhere in the world, including Canada, Brazil, Japan, China, South Korea and Malaysia. In April, Simon signed a deal with BR Malls Participacoes S. A. to develop outlet centers in Brazil, with the first project scheduled to be built in Sao Paulo by 2013 and started construction on Phase I of Shisui Premium Outlets, a 234,000-sq. -ft. outlet center in Shisui, Japan. Both Simon and Tanger have been working on outlet centers in Canada, including Simon’s 500,000-sq. ft. Toronto Premium Outlets in Halton Hills and Tanger’s 312,000-sq. -ft. outlet addition to Heartland Town Centre in Mississauga. And Taubman executives have told analysts they are looking to build outlet centers in Asia, where Taubman already has offices in Hong Kong and Seoul, South Korea. â€Å"In the U. S. , you are not going to see outlet centers double in number,† says Gerard Mason, executive managing director with Savills LLC, a global real estate services firm. â€Å"That’s why Simon is in Brazil and China. In Brazil they might be able to do 15 outlet centers because their middle class is just emerging and they need shopping centers. † —E. M. Sidebar: Mini-Malls With the increase in outlet centers’ popularity, the concept has evolved to represent something different than a small collection of factory stores in the middle of nowhere. In the 1980s and 1990s, the rule of thumb was that an outlet center had to be located at least 70 miles away from the closest phone line, jokes one broker. Today, if a shopper goes to Central New Jersey, â€Å"you have the Freehold Raceway Mall [a 1. -million-sq. -ft. superregional center] and then 10 to 15 minutes away, there is an outlet mall,† according to Richard Hauer. Today’s outlet centers have grown larger, sometimes containing up to 450,000 sq. ft. or 500,000 sq. ft. of space, whereas the outlet centers of yesterday tended to average 150,000 sq. ft. The tenant line-up has changed from manufacturers to big retail cha ins, many of which, including Nordstrom, Neiman Marcus, Saks Fifth Avenue, Bloomingdales, Gap, J. Crew and Aeropostale, have established off-price and outlet divisions. Plus, outlet centers now feature mall-like amenities, such as food courts, restaurants and movie theaters, because people are staying on the properties longer than they used to, notes Michael Rodenas. And when CBL Associates Properties and Horizon Group Properties were working on the plan for The Outlet Shoppes at Oklahoma City, a 350,000-sq. -ft. center that opened last summer, CBL marked land around the property for the addition of restaurants and hotel facilities. â€Å"We feel it adds critical mass,† says Stephen Lebovitz. —E. M. How to cite Competitive Landscape in Commercial Real Estate, Papers

Tuesday, April 28, 2020

Role Of Queen In Beowulf & Grendel Essays (1481 words) - Literature

Role of Queen in Beowulf & Grendel In both texts, Beowulf and Grendel, the main purpose of the Queen's are to serve the courts as "weavers of peace". In Grendel however, Queen Wealththeow is described in much greater detail and serves a further purpose. The reader gains insight to a part Grendel that is not present in Beowulf, his desire for a human. It was not unusual for women to be offered as tokens of peace within the noble courts. In the novel Grendel, Wealhtheow's brother, King of the Helmings, bestowed her to King Hrothgar to promote peace amongst the Helmings and Scyldings. "She had given, her life for those she loved. So would any simpering, eyelash batting female in her court, given the proper setup, the minimal conditions"(Grendel, p.102). It is ironic how she promoted peace from her arrival because she was an essential part in keeping peace, as the "weaver of peace" in the later of both texts. Queen Wealhtheow however is not the only woman in the texts that was forsaken to encourage appeasement amongst feuding courts. Queen Hygd was offered to Hygelac under very similar circumstances as told in Beowulf, and portrayed the same role in Hygelac's kingdom. There is reference in both texts concerning this tradition, and it is evident to the reader that this is not an unusual Anglo-Saxon custom. Queen Wealhtheow and Queen Hygd served as excellent role models for the courts in which they served. They exemplified the mannerisms and etiquette of the noble people. Queen Wealhtheow showed excellent poise from the very beginning of both texts. She was admirable as she passed the mead bowl around Heorot. The offering of the bowl was symbolic, being that the bowl was first given to Hrothgar and then passed to Beowulf, as if she presented him with her trust. Beowulf gave Wealhtheow his guarantee that he would be successful or die in battle. After she presented Hrothgar and Beowulf with the mead bowl she served the Scyldings, and did so as if they were her own people. She was not a Scylding, nor did she desire to be one, but she never made her unhappiness known, as described in Grendel. There is not great detail on Queen Hygd in Grendel, but from what the reader can gather from Beowulf, she is as much of a female role model as Queen Wealhtheow. She was young but very intelligent. In fact King Hygelac felt intimidated by Hygds intelligence. Queen Hygd was unlike Wealhtheow in the way in which she did not bare many gifts. Hygd was more concerned about the future of the people of her kingdom succeeding Hygelacs death than Wealhtheow. Hygd offered Beowulf the kingdom because she believed it was in the best interest of the people, she loved the warriors and wished peace amongst all the people. Wealtheow on the other hand felt that the kingdom should be preserved for her sons. Wealhtheow spoke after the "fight at Finnsburg" about the importance of her sons taking over the kingdom in the poem Beowulf, and this reminds Hrothgar of his age. This same speech affected Hrothgar in both texts. It forced him to contemplate his worthiness of Wealhtheow. He realized that she was young and beautiful, and need not be with an old man. Which made his sorrow even worse is the fact that she knew all this as well. Queen Wealhtheow put up an excellent disguise when hiding the pain she experienced from being forced to be Hrothgars wife. Unlike in Beowulf, in Grendel the reader was given insight into Wealhtheow's sorrow. The only time she would display her unhappiness was when she would lie in bed at night with Hrothgar with her eyes full of tears. Sometimes she would leave the kingdom to dwell in her sorrows but she would be immediately surrounded by guards, and escorted inside. Wealhtheow was homesick, she missed her land, and her brother. When her brother visited Heorot she paid no attention to Hrothgar, and Hrothgar fulfilled passing around the mead bowl. In Grendel, it told of Hrothgar's love for wealhtheow. He would often stare at her in admiration. Despite her resentment she treated Hrothgar with much respect, she always looked

Thursday, March 19, 2020

CapitalPpunishment essays

CapitalPpunishment essays Capital Punishment: A needless waste. The death penalty was originally brought to America from Europeans in the 1600s (Laurence, 23). Some states have abolished implement of the pathetic eye for an eye attempt of resolving and decreasing criminal activity, however most still enforce the 100 year-old petty form of torture. When most argue against capital punishment one usually considers the coldness of killing people and the poor treatment of a criminal it creates. Few view if continuing to use capital punishment profits the society. Capital punishment is not beneficial to the society that enforces it. When a civilization to acknowledges murder by the government, it reduces the civilizations value for human life. Retribution for a wrongly accused criminal is impossible, and the death penalty does not reduce crime. To expose a civilization to acknowledged murders by the government reduces the societys value for human life. Watching executions desensitizes these civilizations regard for human life. The society will start to believe that murder is acceptable under the circumstance that the inflicted are criminals. Criminals feel one of their side have been taken and wants to even the ratio (Deacons, 52). This would enhance criminal activity creating a more hostile environment, lowering their respect for human life. The increase in the death rate and exposure to the cold hands of a society composes more deaths for the society to perceive. Capital punishment preaches revenge on the enforced society. Civilians feel if the government can seek and perform revenge then why can its people not. The state uses violence but asks its citizens to embrace nonviolence 0(Father John, 2). This causes tension between ruler and society. The expectation of this is impossible for a mind to comprehend. Yes , they have thinned the gruesomeness from the criminal being hung before the town, ...

Tuesday, March 3, 2020

What ACT Percentiles Mean in College Admissions

What ACT Percentiles Mean in College Admissions Much of the ACT data on this site and elsewhere on the web show ACT scores for the 25th and 75th percentile of students. But what exactly do these numbers mean? Understanding the 25th and 75th Percentile ACT Numbers Consider a college profile that presents the following ACT scores for the 25th and 75th percentiles: ACT Composite: 21/26ACT English: 20/26ACT Math: 21/27 The lower number is the 25th percentile of students who enrolled in (not just applied to) the college. For the school above, 25% of enrolled students received a math score of 21 or lower. The upper number is the 75th percentile of students who enrolled in the college. For the above example, 75% of enrolled students got a math score of 27 or lower (looked at another way, 25% of students got above a 27). For the school above, if you have an ACT math score of 28, you would be in the top 25% of applicants for that one measure. If you have a math score of 19, you are in the bottom 25% of applicants for that measure. Understanding these numbers is important when you plan how many colleges to apply to, and when you figure out which schools are a reach, a match, or a safety. If your scores are near or below the 25th percentile numbers, you should consider the school a reach. Note that this does not mean you wont get in- remember that 25% of students who enroll have a score that is at or below that lower number. Why Do Colleges Present 25th and 75th Percentile Data? You may wonder why the standard practice for ACT score reporting focuses on 25th and 75th percentile data rather than the full range of scores earned by matriculated students. The reason is rather simple- the outlying data is not an accurate representation of the type of student who typically attends the college or university. Even the countrys most selective colleges  admit a few students with ACT scores that are well below the norm. For example, 75% of enrolled students at Harvard University scored a 32 or higher on the ACT. However, this graph of Harvard admissions data  shows that a few students got in with ACT scores that were in the mid teens. How, exactly, did these students get in? The reasons could be many: perhaps the student did not have English as a first language but was exceptional in many other ways; perhaps the student had straight A grades and 5 scores on AP exams, but simply didnt perform well on the ACT; perhaps the student had such remarkable accomplishments that the admissions folks overlooked a sub-par ACT score; perhaps the student had a disadvantaged background that made the ACT an unfair measure of ability. That said, if you have a 15 ACT composite score, you shouldnt get your hopes up for Harvard. Without some kind of exceptional story or circumstances, the 25th percentile number of 32 is a much more accurate representation of what youll need to be admitted.   Similarly, even non-selective colleges will get a few students who have extremely high ACT scores.   But publishing a 35 or 36 as the upper end of ACT data wouldnt be meaningful to prospective students. Those high performing students would be the exception, not the norm. Sample ACT Percentile Data for Top Schools   If youre interested in seeing what the 25th and 75th percentile scores are for some of the countrys most prestigious and selective colleges, check out these articles: ACT Comparison Tables: the Ivy League | top universities | top liberal arts colleges | more top liberal arts | top public universities | top public liberal arts colleges | University of California campuses | Cal State campuses | SUNY campuses | More ACT tables The tables will help you see how you measure up in relation to students who were admitted to each school. What If Your ACT Scores Are Below the 25% Number? Keep in mind that a low ACT score doesnt need to be the end of your college dreams. For one, a quarter of all admitted students got in with scores below the 25% number. Also, there are a lot of excellent colleges that do not require ACT scores. Finally, be sure to check out these strategies for students with low ACT scores.

Sunday, February 16, 2020

Medal east Assignment Example | Topics and Well Written Essays - 1000 words

Medal east - Assignment Example Ataturk aims included; the onerous treaty of serves in 1920s which served as a legal framework imposed by the republicans as well as sovereign power overlooked by the grand national assembly, the reformist, republicanism, nationalism, populism, statism and economic development. The principles initiated were fundamental and contained unchanging aims that were guided by republic’s interests. The principles were vested as sovereignty of Turkish statehood and involved particulars of nationalism and universalism. This was a big order for a young country. Ataturk also established constitutional amendments in Turkey that have made it accepted into the European Union. These amendments include the abolishment of death penalty and allowed broadcasting in the Kurdish. Wives, women, and feminism characters have a right to seek employment without their husbands’ permission and bringing to end the practice of high school test for girl’s virginity as well as the removal of crim es that involved anti-state comments. Secularist reforms were set out and they led to the abolishment of Caliphate laws as well as religious law courts and codes that they had implemented. Ataturk brought to existence the procedures that influenced directly the Islamic Shari’a. ... Turkey and Israel agreed to signed an agreement on tourism such that nationalist from the two countries could visit without restrictions. This increased the social bond between Turkey and Israel. The two also made military agreements whereby training arrangements were conducted by Israel. In this agreement, Turkish military men were trained in Israel. Turkey imported missiles from Israel, therefore, increasing the economic status and political standards. Turkey invited Israel for a contract to upgrade Turkish fighter jets, a contract that required six hundred and thirty two million dollars. Turkey conducted a military maneuvers with Israel and the US since Israel became a state. The economic, social, and cultural shares between Turkey and Israel as well as US helped it to sustain its people. In fact, it is the interaction between Turkish government and the US government can be seen when Turkey allowed US to use her airports to fly bombing raids on Iraq in the gulf war. These characte ristics have helped Turkish government to rebuild and project a highly commercial and economic sustainability. Question # 3 Jordan faces a number of challenges despite being a popular monarchy where the king speaks with the voice of moderation. These challenges result from lack of water where aquifers scarce or are rarely found, rainfall is below five milliliters and scarcity of oil wealth like other regions around it. These issues bring poverty into Jordan that she cannot pay for desalinization of plants, an agricultural degrading phenomenon in which farmers have to use irrigation systems particularly drip irrigation that would rather save the scarce water. Unfortunately, plans with Syria for a dam on the Yarmuk

Sunday, February 2, 2020

Human rights and armed conflict Essay Example | Topics and Well Written Essays - 750 words

Human rights and armed conflict - Essay Example The paper describes the patterns, developments, controversies, problems and major sub-issues regarding each issue. As part of this paper, the relationships between the two issues and possible solutions that are effective in the next twenty-five years are discussed. Armed conflicts refer to the armed conflicts between two or more organized parties in disputes about power over government and territory (Moir, 2002 p210). There are 118 armed conflicts that ensued between 1990 and 1999, of which ten were strictly inter-state conflict. Five were wars of independence, and one hundred wars were primarily internal conflicts. Violent conflicts in Europe, including Turkey, Caucasus and Russia, accounts for two-thirds of the increased incidents of wars in the early 1990s (Moir, 2002 p210). Europe in the early 1990s became one of the most violent regions in the world. The annual reduction in the number of conflicts after 1992 is as a result of changes in Europe. There are a number of factors that led to the rise of international and regional armed conflicts. Poor economic status of different nations is the leading cause of intra-state armed conflicts in the modern world. The greatest challenge facing the current governments is resource allocation. The reso urces are limited in supply, and their demand is high. Most governments normally allocate more resources to urban centers and regions that are highly productive than dry, remote area. This makes some local governments feel neglected by the central governments, and this may cause conflict between different local governments (Moir, 2002 p211). Repressive political systems in transition periods are also the other significant cause of intra-state armed conflicts. Reformists and opposition parties are often witnessed organizing riots to protest against some political policies introduced by the sitting authority. This sometimes grows worst to appoint

Saturday, January 25, 2020

Objectives of Standard Costing

Objectives of Standard Costing What is the definition of standard costing? Standard costing is the system of using standard costs. Standard costing involves using the predetermined costs/standard costs to compare with the actual to find the difference or variance. Variance can be adverse (actual result is worse than standard) or favorable (actual result is better than standard). An adverse variance tells management that if everything else stays constant the companys actual profit will be less than planned. Whereas, a favorable variance tells management that if everything else stays constant the actual profit will likely exceed the planned profit. What are the major objectives of standards costing? What are types of cost standards? The standard is the level of attainment accepted by management as the basis upon which standard costs are determined. There are four different standards to consider which are current standard, ideal standard, basic standard and normal standard. A current standard is a standard which is established for use over a short period of time and is related to current condition. It reflects the performance that should be attained during the current period. The period for current standard is normally one year. It is presumed that conditions of production will remain unchanged. In case there is any change in price or manufacturing condition, the standards are also revised. Current standard may be ideal standard and expected standard. However, ideal standard is the standard which represents a high level of efficiency. Ideal standard is fixed on the assumption that favorable conditions will prevail and management will be at its best. The price paid for materials will be lowest and wastes etc. will be minimum possible. The labor time for making the production will be minimum and rates of wages will also be low. The overheads expenses are also set with maximum efficiency in mind. All the conditions, both internal and external, should be favorable and only then ideal standard will be achieved. Ideal standard is fixed on the assumption of those conditions which may rarely exist. This standard is not practicable and may not be achieved. Though this standard may not be achieved, even then an effort is made. The deviation between targets and actual performance is ignorable. In practice, ideal standard has an adverse effect on the employees. They do not try to reach the standard because the standards are not considered realistic. Third standard which is basic standard may be defined as a standard which is established for use for an indefinite period which may a long period. Basic standard is established for a long period and is not adjusted to the preset conations. The same standard remains in force for a long period. These standards are revised only on the changes in specification of material and technology productions. It is indeed just like a number against which subsequent process changes can be measured. Basic standard enables the measurement of changes in costs. For example, if the basic cost for material is Rs. 20 per unit and the current price is Rs. 25 per unit, it will show an increase of 25% in the cost of materials. The changes in manufacturing costs can be measured by taking basic standard, as a base standard cannot serve as a tool for cost control purpose because the standard is not revised for a long time. The deviation between standard cost and actual cost cannot be used as a yardstick for measuring efficiency. The last one is normal standard. As per terminology, normal standard has been defined as a standard which, it is anticipated, can be attained over a future period of time, preferably long enough to cover one trade cycle. This standard is based on the conditions which will cover a future period of five years, concerning one trade cycle. If a normal cycle of ups and downs in sales and production is 10 years, then standard will be set on average sales and production which will cover all the years. The standard attempts to cover variance in the production from one time to another time. An average is taken from the periods of recession and depression. The normal standard concept is theoretical and cannot be used for cost control purpose. Normal standard can be properly applied for absorption of overhead cost over a long period of time. What are the advantages and disadvantages of standard costing system? Standard costing have several advantages. First advantage of standard costing is as a key element in a management by exception approach. If costs remain within the standards, managers can focus on other issues. When costs fall significantly outside the standards, managers are alerted that there may be problems requiring attention. This approach helps managers focus on important issues. Second advantage is standard costing is standards that are viewed as reasonable by employees can promote economy and efficiency. They provide benchmarks that individuals can use to judge their own performance. Besides that, standard costs can greatly simplify bookkeeping. Instead of recording actual costs for each job, the standard costs for materials, labor, and overhead can be charged to jobs. Last but not least, standard costs fit naturally in an integrated system of responsibility accounting. The standards establish what costs should be, who should be responsible for them, and what actual costs are under control. However, the use of standard costs can present a number of potential problems or disadvantages. Most of these problems result from improper use of standard costs and the management by exception principle or from using standard costs in situations in which they are not appropriate. Standard cost variance reports are usually prepared on a monthly basis and often are released days or even weeks after the end of the month. As a consequence, the information in the reports may be so stale that it is almost useless. Timely, frequent reports that are approximately correct are better than infrequent reports that are very precise but out of date by the time they are released. Some companies are now reporting variances and other key operating data daily or even more frequently. Besides that, if managers are insensitive and use variance reports as a club, morale may suffer. Employees should receive positive reinforcement for work well done. Management by exception, by its nature , tends to focus on the negative. If variances are used as a club, subordinates may be tempted to cover up unfavorable variances or take actions that are not in the best interest of the company to make sure the variances are favorable. For example, workers may put on a crash effort to increase output at the end of the month to avoid an unfavorable labor efficiency variance. In the rush to produce output quality may suffer. In some cases, a favorable variance can be as bad as or worse than an unfavorable variance. For example, McDonalds has a standard for the amount of hamburger meat that should be in a Big Mac. A favorable variance would mean that less meat was used than standard specifies. The result is a substandard Big Mac and possibly an unsatisfied customer. Another problem of using standard costing, there may be a tendency with standard cost reporting systems to emphasize meeting the standards to the exclusion of other important objectives such as maintaining and improving qua lity, on-time delivery, and customer satisfaction. This tendency can be reduced by using supplemental performance measures that focus on these other objectives. Just meeting standards may not be sufficient; continual improvement may be necessary to survive in the current competitive environment. For this reason, some companies focus on the trends in the standard cost variances aiming for continual improvement rather than just meeting the standards. In other companies, engineered standards are being replaced either by a rolling average of actual costs, which is expected to decline, or by very challenging target costs. In sum, managers should exercise considerable care in their use of a standard cost system. It is particularly important that managers go out of their way to focus on the positive, rather than just on the negative, and to be aware of possible unintended consequences. Nevertheless standard costs are still found in the vast majority of manufacturing companies and in many service companies, although their use is changing. For evaluating performance, standard cost variances may be supplanted in the future by a particularly interesting development known as the balanced scorecard. How standard costs are sets? Standards should be set for the quantities and prices of materials, labour and services to be consumed in performing each operation associated with a product. Product standard costs are derived by listing and adding the standard costs of operations required to produce a particular product. Two approaches are used or setting standard costs. First, past historical records can be used to estimate labour and material usage. Secondly, standards can be set based on engineering studies. With engineering studies a detailed study of each operation is unedertaken under controlled conditions, based on high levels of efficiency, to ascertain the quantities of labour and materials required. Target prices are then applied based on efficient purchasing to ascertain the standard costs. How a standard costing system operates? Standard costing is most suited to an organization whose activities consist of a series of repetitive operations and the input required to produce each unit of output can be specified. A standard costing system involves the following: The standard costs for the actul output are recorded for each operation for each responsibilty centre. Actual costs for each operation are traced to each responsibility centre. The standard and actual costs are compared. Variances are investigated and corrective action is taken where appropriate Standards are monitored and adjusted to reflect changes in standard usage and/or prices. Variances What is the main purpose of variance analysis? There are very few plans that turn out exactly as planned. Even when the overall objectives of the plan are achieved, some, if not all components of the performance will have varied from the sub-plans or standards that make up the overall picture. For example, a football team may win an important game, as planned, but within the team performance there may be many aspects that the manager will analyse during and after the match so that performance can be improved for next time. As in business, good points need to be encouraged, less positive aspects need to be discussed and corrected. In a game of football, a side may have won a high number of corner kicks, but conceded too many free-kicks in defending. There is little to be gained for the next match if we do not think about the last performance in detail. Variance analysis provides a framework for business managers to breakdown the overall performance of an organisation, so that each individual element of the business can be isolated and analysed in turn. What are the causes of labour, material, overhead, and sales margin variances? Quantities cost variances arise because the actual quantity of resources consumed exceed actual usage or vice versa. Examples include excess usage of materials and labour arising from the usage of interior materials, careless handling of materials and failure to maintain machinery in proper condition. Price variances arise when the actual prices paid for resources exceed the standard prices or else. Examples include the failure of the purchasing function to seek the most efficient sources of supply or the use of a different grade of labour to that incorporation in the standard costs. How to calculate material, labour, variable overhead, fixed overhead, and sales variances.

Friday, January 17, 2020

Analysis of the documentary Harlan County, USA Essay

I. SUMMARY OF FACTS The film’s central focus is the real-life documentation of a strike stages by miners in the Brookside Mine against Duke Power Company, a large energy company in the United States, for its alleged unfair labor practices, dangerous working conditions, and low wages. It also highlights the lack of response of the United Mine Workers of America (UWMA) towards the plight of the workers. Basically, film director and producer Barbara Kopple, together with her crew, spent years with the miners and their families portrayed and documented their poor working and living conditions. She followed them as they rallied in front of the New York stock exchange and also interviewed miners affected by black lung disease or coalminer’s pneumoconiosis. The film also documented that main source of discord between the company and the miners was the no-strike clause in the contract, which was eventually removed. Moreover, the film also showed how the company increased its profits by more than 100 per cent while the miners only received a 4 per cent pay increase   despite the 7 per cent increaese in the cost of living in the same year. Major elements also shown in the documentary include the prevalence of country music, which has more or less been one of the themes of the entire strike. However, the most significant events shown in the documentary are the murders of two miners, Joseph Yablonski and his family, and Lawrence Jones. Their deaths eventually changed the tide for the miners as the management finally a agreed to arrange a bagain with them, ending the strike. II. ISSUES 1.What factors could have caused the company to exploit the miners the way they did? 2.What were the possible social and economic factors that compelled the miners to continue working for the company before finally staging a strike? 3.In what ways is the film an important cultural masterpiece and an eye-opener to society? III. DISCUSSION 1.   In general, there are a number of factors that come into play with regard to the exploitation of miners in the film.   First is the human factor since Duke Power Company is run by humans. Therefore, they are prone to temptations, sin, and emotions, among many others. In addition, the socio-economic status of the miners played an important role in pushing their employers to exploit them. For example, as shown in the documentary, the almost of all of the miners are impoverished. So when they were able to find employment as coalminers, they possibly saw it as a golden opportunity for them to make a living and improve their conditions which is why they agreed to work for the company without considering the unfair labor practices at the time. Seeing that the miners are seemingly eager to find work, the company willingly exploited them by providing them with dangerous working conditions and low wages. In a way, it would even appear that the miners were indebted to the company for providing them with jobs. 2. Poverty is clearly one of the most significant economic factors that compelled the miners to work for the the company. As shown in the film, the miners experienced some of the worst living conditions. Almost of all do not have sufficient water and food, among other basic necessities. Seeing that they were in dire need of means to improve their lives, they willingly allowed themselves to be exploited so long as they are able to make a living (Biskind n.p.). However, as depicted in the documentary, the miners were unaware of the poor working conditions that awaited them, which included the no strike clause in their contracts, which was eventually removed. However, in a way, the miners felt that the clause in the contract initially meant that their place in the company is secure and there will never be any need for them to stage a strike. But eventually, they realized that the strike prevented them from influencing the labor practices of the company and this is why they pushed for its removal. 3. The documentary as a whole serves as an important cultural piece and an eye-opener mainly because of the painful reality that it depicted. Aside from the impoverished miners, the documentary also captured on film true to life events such as imprisoned strikers, rioters, violence, courtrooms, and even murder. It can also be said that the documentary had a more human side to it, as director Kopple took various risks by attending the actual strikes and pickets and also interviewing the members of the miners and their families. Aside from showing the plight of the miners, it also depicted how people with little to no education are abused and exploited by those who rank higher in society. Most of all, the strength of the film lies heavily on its moral authority (Biskind n.p.) as it does not simply portray heroes and villains, but simply the truth and the lessons to be learned from it. IV. OPINION Over-all, I believe that the document is a highly essential piece that depicts the realities of one of the poorest working classes in the country- the coal miners. I am sure that most people, myself included, are not aware of the dangers that accompany the job such as black lung disease, which is fatal. In general, I believe that the the film was successful in depicting how these coalminers risk their lives to ensure that the homes and businesses of thousands of Americans are supplied with electicity and power and therefore, they more than deserve, at the very least, safe working conditions, fair labor practices, and higher wages.

Thursday, January 9, 2020

How To Use Periodic Table in a Sentence

You may be asked to use the phrase periodic table in a sentence to show you understand what one is and what its used for. Example Sentences The periodic table organizes chemical elements according to trends in their physical and chemical properties.The periodic table lists elements in order of increasing atomic number.There are 118 elements listed ​in the periodic table, although a few elements await verification of their discovery.Mendeleevs periodic table ordered elements by increasing atomic weight.The periodic table is ordered according to periods and groups.Hydrogen is the first element of the periodic table.Most of the elements of the periodic table are metals.One of the halogens on the periodic table is the element chlorine.

Wednesday, January 1, 2020

The New Land Of America Essay - 1619 Words

In the year 1619, the new land of America had been settled and populated. There was a problem though; there was much work to do and not enough people to fill those positions. According to the professor of history at South Carolina State University, Doctor Stanley Harrold, â€Å"The Atlantic slave trade began in Africa in the mid-1400s and lasted into the 19th century. Initially, Portuguese traders purchased small numbers of slaves from kingdoms on the western coast of Africa and transported them for sale in Portugal and Spain. The Atlantic slave trade did not become a huge enterprise until after European nations began colonizing the Americas during the 1500s. During the 1600s the Dutch pushed the Portuguese out of the trade and then contested the British and French for control of it. By 1713 Britain had emerged as the dominant slave-trading nation. In all, the trade brought more than 10 million Africans to America†¦Ã¢â‚¬  (Harrold). 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