Luxor Cosmetics Executive Summary Essay

Question 1 2008Variable manufacturing cost as a percentage of selling price Product(Variable manufacturing cost/WSP Production)Mark up Lipstick16.8/2180%(21/16.8)-125% Nail polish10.5/1570%(15/10.5)-143% Creams2.8/5.650%(5.6/2.8)-1100% 2010 Product Lipstick15.3/1885%(18/15.3)-118% Nail polish9.3/11.680%(11.6/9.3)-125% Creams3.3/6.650%(6.6/3.3)+1100% *Note that these calculations are done for goods produced in the year in question Question 2 (cost of goods manufactured in 2008/ sales value for units produced in 2008) * ending inventory 2008 (16.8/21) * 11.5 9.748million Question 3 Luxor uses a FIFO inventory system, so the inventory that is sold first actually may come from prior years. Because of this, goods that are sold in each year need to be separated into goods produced in that year and goods produced in prior years. This is necessary to do because the percentage of the COGS that is variable is slightly different from year to year. 2009 Cost of Goods Sold: 6.3M from inventory on hand at beginning of year (produced in 2008 under FIFO) 2.3M from inventory produced in 2009  2010 Cost of Goods Sold:  8.2M from inventory on hand at beginning of year (produced in 2009 under FIFO) 0.3M from inventory produced in 2010  We now must determine the percentage of COGS that is variable for goods produced in 2008, 2009 and 2010: 2008 10.5M/(10.5M+0.7M) =93.75% 2009 9.8M/(9.8M+0.7M) = 93.333333% 2010 9.3M/(9.3M+0.6M) =93.939393% We now apply these percentages to the COGS for 2009 and 2010 to determine the total variable cost for each year. 2009 Variable COGS = (6.3M * .9375) + (2.3M * .93333333) = $8.0529M 2010 Variable COGS = (8.2M * .93333333) + (0.3M * .9393939393) = $7.9352M Assuming the variable manufacturing cost per unit was the same in 2009 and 2010, a higher variable cost of goods sold means that more units were sold. Since the variable COGS in 2009 is higher in 2009 than it is in 2010, we can conclude that the sales volume of nail polish decreased in 2010. Question 4 Let x = Break Even SalesF = Marketing & Promotion + General Administration + Interest + Fixed Manufacturing Costs Let F = Total Fixed CostsF = 3.4 + 1.3 + 1.8 + 1 Let V = Variable Costs Per Dollar of Sales7.5 V is easily estimated by (COGS-Fixed Costs) /Sales There is a small amount of fixed costs in COGS which means that it is not strictly variable, but for our purposes that makes a very small, immaterial difference and the question only requires an approximation. V = (27.7-1)/33.5 0.7970 x = F + Vx x = 7.5 + 0.7970x 0.2030x = 7.5 x = 36.95 Break even sales are approximately $36.95 Million Question 5 Let x = Break Even SalesF = Marketing & Promotion + General Administration + Interest Let F = Total Fixed CostsF = 3.3 + 1.3 + 1.1 + 1 Let V = COGS Per Dollar of Sales6.7 Again, V is easily estimated by COGS/Sales There is a small amount of fixed costs in COGS which means that it is not strictly variable, but for our purposes that makes a very small, immaterial difference and the question only requires an approximation. V = (27.7-1)/33.5 0.7970 x = 33.00 x = F + Vx x = 6.7 + 0.7970x 0.2030x = 6.7 The new breakeven sales for 2012 would be approximately 33.00, given that 2012 is approximately similar to 2011. The firm is more likely to breakeven than the previous year if they can keep their sales constant and do not produce more than they can sell. Although with current trends of sales over the past few years, it could be estimated that breakeven is not likely. With the current trends sales could be estimated somewhere around 32 million, in which case the firm would not breakeven in 2012. Question 6 Inventory Schedule – 2011 Budget InventoryLipstickNail PolishCreams Inventory (12/31 2010 Actual)15.011.41.2 Planned Production * 19.013.08.0 Goods Available for Sale34.024.49.2 Budgeted Sales19.013.08.0 Ending Inventory (12/31/2011 Budget)15.011.41.2 * Planned production is to produce the same amount as the planned sales, as per sales manager Budgeted Cost of Goods Manufactured and Sold – 2011 Budget Variable Manufacturing Cost (Budget)0.90.90.6 17.911.74.4 Fixed Manufacturing Cost (Budget)0.80.60.6 Cost of Goods Manufactured18.712.35.0 Inventory (12/31/2010 Actual) 13.69.60.7 Goods Available for Sale32.321.95.7 Inventory (12/31/2011 Budget)0.90.90.6 14.110.40.7 Budgeted Cost of Goods Sold 18.211.45.1 MARGINS1.01.11.6 0.00.10.6 Variable Manufacturing Cost – First, find the factor of Variable Manufacturing cost to planned production, less fixed manufacturing cost i.e. – 6.8/(8.0-.0.8) = 0.9 (From Exhibit 2) Inventory – Find the factor of budgeted ending inventory cost to budget inventory value i.e. – 6.6/7.0 = 0.9 (from Exhibit 2) Margins – (Budgeted Sales/Budgeted Cost of Goods Sold) – 1 i.e. – (19.0/18.2) – 1 = 1.0 (rounded) Income Statement – 2011 BudgetCash Flow – 2011 Budget Sales40.0Cash Receipts From Customers40.0 Cost of Goods Sold34.7 Gross Margin5.3Cash disbursements Marketing & Promotion3.6Variable Manufacturing34.1 General Administration1.3Fixed Manufacturing1.0 Interest1.8Marketing and Promotion3.6 Pretax Income-1.4General Administration1.3 Interest1.8 Pro-Forma Year-End Balance Sheet – 2011 BudgetTotal Disbursements41.8 Assets Cash0.0Beginning Cash5.5 Miscellaneous Current Assets3.0+ Receipts40.0 Inventory0.0- Disbursements41.8 Property & Equipment11.2- Loan Repayment10.0 Goodwill9.3Ending Cash (Budgeted)-6.3 Total Assets23.5 Equities Bank Loan16.3 Miscellaneous Current Liabilities4.0 Common Stock12.5 Retained Earnings *9.7 Total Equities42.5 * The Retained Earnings are 9.7 in this budget, which is adjusted from the previous budget to account for an additional $0.7 M loss i.e. – 10.4 – 0.7 = 9.7 Question 7 Through the implementation of the suggested changes in allocation, more of the fixed costs will be allocated to the cream products because this product line has the highest margin (as shown in the budgeted Cost of Goods Manufactured above), even though creams have the lowest total sales value. This will lead to more of the fixed costs being incorporated into the Cost of Goods sold, and not into the ending inventory numbers, therefore decreasing pre-tax income even further. Allocating the fixed costs in this manner would not affect the Cash Flow Statement in any way, as the fixed costs would still lead to a cash disbursement of an equal value regardless of which product line they are allocated to. Question 8 Luxor Cosmetics is a company that is stuck in a dying market because most of their customers that buy the lipstick and nail polish are women aged 45 to 75 who are in the lower income group. As that group gets older and older they have less need for cosmetics so they buy less and less. The sales will continue to drop and we will get less and less profitable. A way to combat this is to reposition ourselves in the market. We need to find a way to get ourselves into a better market that is more eager to buy cosmetics. One way of doing this would be to start targeting a new demographic of women who will buy our products. We could also avoid the non-wholesale market because that way we would get bigger orders and be able to budget better. However if we do this we will have to consider the possibility that we will have to lower our prices and we will have less profits in the end but we will have more sales. We should reinvest in the company that we purchased in the 1990s. We had a product t hat we were going to aim at teenagers but we abandoned the company due to the dotcom crash; we should look at getting that company running. We should reinvest in the company that we abandoned because the market has recovered now. We would get a brand new customer base and we could have increased sales. Plus we already own the company and it does no benefit to us just sitting on the books not generating any profits. It is an environmentally friendly product and environmentally friendly products are becoming more and more popular today. We could make the company seem very socially responsible and that would build us a better reputation and may make our sales in our existing company increase substantially. The goodwill that is on the books today was acquired when we bought the environmentally friendly company in the 1990’s and yet we have not revalued it since then. The asset impairment test should be done on goodwill to see how much of the goodwill exists anymore. It is possible that the asset of goodwill should not exist on the books for Luxor at all anymore. And it is just making our financial statements misleading for investors. If we adjust this properly we will have a more realistic picture of our company as it stands now. This way we will not have misleading financial statements anymore. There are a few ethical issues in the case. The first is that there is pressure for the numbers to be fudged, but as a  professional accountant that cannot be done. We do not want to make the statements misleading so that the bank is coaxed into giving us a loan that we cannot afford. We cannot fudge the statements to meet our needs because someone would figure it out and we would not get away with it and overall it is highly unethical. The other is following the policy that is set in place for how to account for certain things. If our inventory is not usable anymore we should not be keeping it on the books hoping it will make us look better. This is not appropriate and should be written off and adjusted for the fact that it is now obsolete.

Feminism During the 50’s Essay

The book Revolutionary Road, written by Richard Yates, tells the reader a story about the life of Frank and April Wheeler. The Wheelers are a married couple with children who live in a 1950’s suburb. This essay shows the reader how characters in the book do not conform to typical gender roles during this time period and how these gender roles are switched between men and women. The story gives us a lot of insight in to gender roles during the 1950’s. However, Frank and April Wheeler do not abide to the typical gender roles of men and women during this time period in American society. The idea of this analysis is to show the reader how Feminism and Masculinity are tested in Revolutionary Road. Richard Yates switches gender roles in this novel and does a good job of showing us a different perspective from what was most common during the 1950’s. Revolutionary Road is about Frank and April Wheeler who live in a suburb called Revolutionary Estates with their two children Jennifer and Michael. They are viewed by their neighbors as your ideal husband and wife. They have a nosy real estate agent named Mrs. Giving’s who randomly shows up throughout the story and has a deranged son named John who ends up having some conflict with the Wheelers. Mrs. Giving’s also has a husband named Howard who seems not to care what she has to say most of the time because she is always gossiping or talking too much. There is also a couple, Milly and Shep Campbell who are family friends of the Wheelers and often hang out and drink together. Frank ends up having an affair with Maureen, a woman who works at Knox with him. He ends up feeling guilty about it because April does something special for him. She stops the argument they are in and has a surprise birthday plan for him and tells him about her plans of moving their family to Europe. Plans fail however when April realizes she is pregnant and Frank is satisfied that they won’t have to move. April ends up having an affair with Shep Campbell who is in love with her secretly. The story ends up with April killing herself attempting to do her own abortion from home. Frank lives on in distraught and agony. Richard Yates uses Feminism in the story to show the reader how Frank fits in with typical feminine role of this time and April fits in with the  typical masculine role. Frank is constantly emasculated throughout the story by April. When they realize April is pregnant, she wants to have an abortion. Frank is upset but he can’t do much about it because he doesn’t have any say in what she does. He tries to say, â€Å"Listen. Listen to me. You do this – you do this and I swear to God I’ll –† and she cuts him off and says, â€Å"Oh, you’ll what? You’ll leave me? What’s that supposed to be – a threat or a promise?† (Yates 52) testing his masculinity once again. April is not the typical woman of the 50’s and that’s why conflicting gender roles play such an important theme in this novel. Frank thrives off of the need to prove himself to April. He wants her to believe he is in control of every situat ion and is the man of the house. He tries to put off this image to April that he is a real man and leads their household. Frank has a lot of conflict throughout the book because of his constant need to prove his manhood and prove his masculinity to April. Richard Yates uses Frank Wheeler to show us just how this novel conflicts the typical gender roles during the 1950’s. Yates says about Frank, â€Å"Wasn’t it true, then, that everything in his life from that point on had been a succession of things he hadn’t really wanted to do? Taking a dull job to prove he could be as responsible as any other man†¦ Having another child to prove that the first one hadn’t been a mistake†¦ Proving, proving; and for no other reason than that he was married to a woman who put him forever on the defensive† (Yates 51). Yates shows the reader the true tenacity of Frank’s need to prove himself to April day after day. Having a job, having a family, and doing everything to provide for your family were all things men were expected to do during that time in America. Frank has an obsession with needing April to believe he is in control and fully providing for her and their children. He feels she will leave him or step up and provide for them herself is he cannot do it. Frank is trying to prove he is the man and holds the masculine gender role over April. April says in one scene to Frank, â€Å"Me. Me. Me. Oh, you poor, self-deluded – Look at you, Look at you, and tell me how by any stretch of imagination you can call yourself a man† ( Yates 28) which really test Franks masculinity. He is without a doubt upset about April’s actions and words. By receiving her approval, he feels his masculinity and feels he has accomplished what is important. Throughout the  story however, we see that Frank never truly gets the approval from April he is looking for. Yates intends for Frank to be weaker and less masculine than April. This is how Richard Yates uses conflicting gender roles in his characters. April is a very independent woman and she will take care of what she feels is necessary. She doesn’t look to Frank for guidance and leadership. The narrator points this out when April is mowing the lawn and Frank is watching her wishing he was doing it. The narrator states that Frank had â€Å"planned as soon as he’d had some coffee to go out there and take the lawnmower away from April, by force if it was necessary, so the he could restore as much balance to the morning as possible. But he was still in his bathrobe† (Yates 40). Frank cannot stand the fact that April is mowing the yard and not letting him do it. Yates gives us a description of April in the yard, he says, â€Å"It was April herself, stolidly pushing and hauling the old machine, wearing a man’s shirt and a pair of loss, flapping slacks† (Yates 35) This description of April really gives the reader a simple understanding that April doesn’t need Frank to mow the yard because she is capable and willing to do it herself. These are the things that really bother Frank because he wants a woman who needs him to do everything for her. That’s what Frank feels he is supposed to do; he wants to be the sole provider and â€Å"alpha† of his household. Another way we see Frank being emasculated is when April plans the move to Europe. She tells Frank about the plans to move at his surprise birthday get together, he had just got home from having an affair with Maureen from his office. The narrator gives us a good understanding of Frank’s inability to take control. He ends up agreeing with the plans even though he is not fully sure and confident that is what he wants. Frank says, â€Å"Darling? We are really going to do it, aren’t we? I mean it hasn’t just been a lot of talk or anything, has it?† (Yates 116) and they agree the move to Europe is a sure thing. Then they fall asleep and the chapter ends with April saying I love you to Frank. Frank is finally feeling a sense of assurance at this point because things are getting better between him and April. He is finally feeling that sense of satisfaction he thrives for. He and April are getting  along and things â€Å"seem† to be good. However, April ends up letting Frank in on some startling news. She is pregnant and when Frank finds out he is actually happy about the news because he has had a promotion offered to him at work and knows that having a baby will keep them from moving. When April realizes Frank is satisfied with not moving she threatens to abort the baby herself after Frank finds her abortion tools and she test Franks masculinity again by saying, â€Å"And what are you going to do? Do you think you’re going to stop me?† (Yates 209) when he questions her on what she is going to do with the tools. Frank has no control over any situations throughout this book. Especially in this situation because April has had her mind set on moving and she was not going to take no for an answer. She eventually kills herself trying to proceed in doing an abortion herself at their home. April had control of the situation the whole time. Furthermore, â€Å"Revolutionary Road† gives the reader a wide and detailed interpretation of very unusual gender roles for the 1950’s. The author’s use of feminism helps him to show how Frank is a man who feeds of his wife for satisfaction. Everything Frank does is mainly to get the approval and acceptance of his wife April. Feminism also helps us to take a look at how April Wheeler is portrayed. She is a very independent woman and for this time period that is very rare. Women typically depended on men and did not step up as leaders and sole providers of their family. However, April is much different. She wants Frank to know that she can take care of herself and her family without the help of a man. She is portrayed as being much more masculine and superior than her husband. She is in control of their relationship and she is in control of Frank’s life. Everything Frank does is based on what April thinks and getting her to notice and her to approve is what makes him feel like a man. Richard Yates did an amazing job in â€Å"Revolutionary Road† by showing the reader the conflicting gender roles of April and Frank Wheeler. Works Cited Yates, Richard. Revolutionary Road. 2nd. New York: Vintage Contemporaries, 2000. Print.

Analysis of the steel production company POSCO

Analysis of the steel production company POSCO 1. Introduction The project that started with a few people at the city of Pohang at the East coast of Korea has today grown to the company that most of us knows as POSCO. Today POSCO is not only among the top steelmakers in the world in terms production, but also in terms of technology has the company captured one of the leading positions. More specifically the company is today the third biggest steelmaker in terms of production, and has earlier figured as number before different mergers and acquisitions changed this status. POSCO has succeeded by constantly investing in new production facilities and new technologies. This is underlined by their slogan: â€Å"Resources are limited; Creativity is unlimited†. POSCO was founded in cooperation with the Korean government, which wished to create a local supply of steel. Thus, POSCO has always been highly dependant on the Korean market and the Korean government. Even today this dependence is preserved, emphasized by POSCO having 72% of their sales in Korea (Business and Company Resource Center, 2010). However POSCO is also starting to position themselves at the global market, where the patterns of competition is completely different than the ones at their home market. This paper will examine the position of POSCO at the Korean market as well as the global market, and what kind of possibilities and challenges they are facing in order to prosper. The role of technology development plays a crucial role in this matter. Despite being an old and established industry, steel production is highly dependant on the development of technology, especially in terms of new processes of production. The paper should therefore also take into consideration how POSCO will succeed in further improving their technological competencies in order to stay competitive. The structure of the paper will be as follows: After the introduction some theoretical considerations in relation to the paper will be provided. Second, a presentation of POSCO, including its historical development as well as a short presentation of steelmaking will be provided. Third, the competitive market of the steel industry that POSCO are acting in will be analysed through the model, Porter’s five forces. After this, the technological development within POSCO will be described and analysed. At last, the future challenges in terms of technology strategy and the possibilities improving their position in the market will be analysed. These will be complemented by some specific recommendations on how to prosper. 2. Theoretical Considerations This study will consist of a business strategic part as well as a technology strategic part. The aim of the paper is to explain how the technology strategy of POSCO can be utilized in order to carry out the business strategy of the company, ultimately leading to a sustainable competitive advantage. At the business strategy level this paper seeks to combine the market-based view (Porter, 1980) and the reso urce-based view (Barney, 1991; Prahalad & Hamel, 1990). The paper adopts an outward-in perspective, starting out by analysing the current market situation of POSCO. For this purpose a Porter’s five forces model is used. By making this analysis it becomes visible what kind of position POSCO holds in their current competitive environment, and how they can eventually use their internal resources, more specifically technologies, to obtain a more favourable position relative to their nearest competitors. The resource-based view is not applied in the same systematic way, but rather as a mean to understanding the importance of technology development for the overall resources of the company.

The Basis of Christianity Term Paper Example | Topics and Well Written Essays - 2000 words

The Basis of Christianity - Term Paper Example Although Christianity claims that there is just one God, the assign three different elements to this singular God. These elements include God himself as the Father, Jesus Christ as the Son and the third element is that of the Holy Spirit. Churches are where Christians gather to worship and the spiritual leaders of Christianity are either called priests or ministers. Their holy book of guidance is the Bible which consists of both the Old as well as the New Testament. Celebrated holidays in Christianity include Christmas and Easter which mark important milestones in the Western secular calendar.   These facts are perhaps well known to anyone who has ever heard the Christianity. The reason for choosing them as a community to base anthropological research had nothing to do with those facts but more with the Christianity’s extremely interesting and rich historical past as well as some of their values.   Christian socialism is a religious socialism that is based on the teachings and wisdom of Jesus Christ. Several Christian socialists believe that capitalism is idolatrous and has roots in greed. Greed is considered as a mortal sin in Christianity (Hastings, Mason, and Pyper).   Christianity teaches its followers some core values which, if followed, can lead the followers living a happy and prosperous life. Their first belief is having faith in one God. All Christians worship one God and consider it to be the most important thing in life. Second, which Christianity tells its followers is to respect other people. It is their core concept to give respect to other people irrespective of their age or gender. As it is written in the Bible, â€Å"Love your neighbor as yourself.† There is no commandment greater than these." (NIV, Mark 12:31). The word â€Å"love† carries respect for others in itself.

BIOMETRICS Essay Example | Topics and Well Written Essays - 2000 words

BIOMETRICS - Essay Example Biometric technology is an effort to diagnose the problems and fill some of the loopholes in the security setup. As of now it is being said that it’ll be almost impossible to change the biometric features of human body, which in turn will help the security people to prepare a reliable database and identify the people with criminal background. Biometrics is one of the latest applications of IT and helps us in many different cumbersome tasks in an effective manner. The term biometrics has been used since the 20th century. Biometrics refers to the field of development of mathematical methods which are applied in data analysis of problems in biological sciences. The term biometrics has been widely used in two aspects, characteristics and processes. Automated recognition for an individual requires the measurement of certain biological/behavioral characteristics of them. This is where the term â€Å"biometrics† discusses characteristics. The second is biometrics as a process, where it refers to automated methods which are used to identify individuals based on their different measurable characteristics and behaviors (as said above). Before we study different biometric systems and their implications, it is important to know the structure of a biometric system. A typical biometric system comprises of the following five integrated components: 2. The signals read through these sensors are processes through â€Å"signal processing algorithms†. These algorithms perform quality control activities on the data that has been collected through the sensors. â€Å"Biometric identification sounded like a way to prevent unauthorized users from accessing company property or info. But you may be surprised to learn how businesses are actually using the technology.† (Stuart, 2007) Biometrics has a wide variety of applications. One of the most notable one existing today is â€Å"identification† of individuals/beings. Biometric

Literature review-------the reason of the talent flows from a state Essay

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Service Quality & Customer Satisfaction Essay Example | Topics and Well Written Essays - 750 words

Service Quality & Customer Satisfaction - Essay Example Yet when they asked for the manager in order to voice their concerns they were told that, the manager was out on a meeting. Still they had no lack in talking to other staff in the restaurant. Lastly, the contact between staff and the client has the component of perceived command in both par ¬ties. The staff intends to control the conduct of the client to render their own job more practicable and less demanding; similarly, the consumer is attempting to obtain control over service encounter to obtain the most gain from it (Zeithaml 2010).For instance the staff who had told the students that the manager was unavailable must have said this so us to make her work easier. While the students wanted to complain to the manger in order to get a good service. Supremely, the 3 parties benefit much by functioning together to generate a useful service encounter. The decisive moment may be dysfunctional; conversely, the minute one party controls the interface by focusing exclusively on her or his own manipulation of the service encounter.The extent of subjective features of consumer service hinges on the compliance of the anticipated gain with the alleged result. This then relies upon the client's expectation concerning the service they may receive in addition to the service giver’s talent and ability to deliver this expected service. Prosperous Companies add reimbursements to their delivery that not only please the clients but also delight and surprise them. Delighting clients is a question of surpassing their expectations. Quality service can be linked to service prospective (for instance, worker's skills); service process (for instance, the rapidity of service) in addition to service result (client satisfaction). The quality service of the Burger King Restaurant is poor except for the part where the staffs are polite and courteous. The environment setting of the restaurant was not accommodative for the university students. They could not obtain a table large enoug h to cater for

Event Management ( portfolio work) Essay Example | Topics and Well Written Essays - 2500 words

Event Management ( portfolio work) - Essay Example or the seminar Innovation without Boundaries for Summit Solvay a training firm.   The seminar will entail training participants on Simple steps to make innovation work ,myths and misconceptions about innovation, how to avoid common pitfalls of innovative thinking, best practices to quickly launch projects to prove creative concepts, how to harness existing corporate culture to drive innovation and growth. boundaries.   The main objective is to make profit from the money invested and returns on investment.   The second objective is to ensure that participants gain skills that they can easily implement in the work place.   The third objective is to ensure continued growth of organizations through adaption of latest innovation strategies.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  The first objective will be achieved by having 200 plus participants attend the seminar. The second objective will be achieved by the quality of the presentations and interaction by the participants. A measure on the success of the seminar will be evaluated by participants being asked to respond to an evaluation questionnaire at the end of the seminar, Ramsborg et al (eds) (2008),. The success of the third objective will be assessed by the evaluation of the changes implemented in their organizations in a period of six months after the seminar.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     The seminar will take place on 25th August 2012. 8.30 am to 5.00pm at Intercontinental Hotel in London.   The target audiences for the seminar are c-level management, middle management, supervisors and all individuals involved in the innovative process in their organizations.   The seminar will give organizations a platform to discuss the strategies they need to adopt for their innovative future. embrace change and remain abreast of the competition. This is especially important for organizations that operate in more than one country. The seminar on Innovation without boundaries gives these organizations to empower its staff with cutting edge skills to

Gender and Language Essay Example | Topics and Well Written Essays - 1000 words

Gender and Language - Essay Example The farmer did get his drink but with an enormous lecture on the benefits of self-help. Is there a meeting point where members of the opposite sex could meet and communicate intelligibly There is the possibility. However, the possibility could come with a heavy rejoinder. The woman may ask for complete modification before seeing the set. The problem does not lie with the woman or the man. The problem is the age-old communication that has different people saying different things but understanding little. The man hardly will say anything. The woman has said all she wanted and also ensured that the cake remain with her. The husband, a listless individual, said little or nothing and scarcely knew the cake that existed. The problem is not with the man who does not talk or the wife who has not only told her version but included her husband's as well. The problem is in understanding the genders. Man is made to say something or nothing. Woman, on the other hand, is made to talk her head off. It does not matter if the man is not listening. Women are primarily different from men. You can have a bunch of women all talking together. You would not know who is talking and who is listening. But the conversation goes ahead in full blast and nobody is tired. This is because women are attuned to each other in such a way that makes listening easier. Women are also more thorough and systematic. ... A woman will dive deep within the ocean to explore the seabed. The man will hardly scour the surface if he finds nothing of value in the ocean. Language By and large, women are soft spoken and observant. Comparatively, men are brash and may not even know what they are talking about. Consider this: Woman (to her child): Honey, did you have breakfast Child: No mum, not yet. Woman: What would you like to have Scrambled eggs or cheese sandwich Child: Cheese sandwich Woman: I will have it ready by the time you finish your bath Now let us have a man talk to the same child. Man: Good morning! Child: Good morning, dad! Man: Have you had breakfast Child: No! The conversation stops. The man knows the breakfast will be served by the child's mother. He does not bother carrying on with the conversation. Now let us go to a more aggressive scenario. This concerns a wife-beater and the victim. The victim is in a more advantageous position because her conscience is clear. Because her conscience is clear she is in better position to think and speak clearly. The wife-beater normally lacks sense and is laden with guilt. The victim has the option to face off. The wife-beater has no such option. In this scenario who is better of Is it the wife-beater or the victim Under the gaze of a third person, the wife is better of. The man will crouch for safety if his actions come under the glare of a third person. Gender and Language If seen in the right perspective, gender and language form fluent, complementary roles between the opposite sexes. It shows the man as the strong and caring personality as against the slender and dependent role of the woman. It is quite natural for man to be strong and supportive and for the woman to be

Management papers Essay Example | Topics and Well Written Essays - 250 words

Management papers - Essay Example players in this fraud, the top management, preferred their own short-term fiscal profits and stakeholder deceit that destroyed not only their business, social and personal reputations and position. Being pressured by Enron’s senior management, Arthur Anderson and Vinson and Elkins aided it in its deceit. Thus the fundamental source of fraud was the neglect of organizational and individual integrity capacity. The top management boasted themselves as credible corporate citizens though swindling employees and investors, the executives of Enron were aware of such misconduct still they remained silent and supported the top management thus neglecting the process integrity capacity by neglecting moral awareness, moral deliberation, moral character as well as moral conduct (Petrick & Scherer 39). The Enron’s commitment to specific ethics theories, and deformed managerial judgments yielded poor outcomes in treating moral and behavioral complexity (Petrick and Quinn 4), thus neglecting the judgment integrity capacity. Moreover, the moral infrastructure at Enron lacked the system integrity capacity that’s why could not constrained the development of such a fraudulent, immoral and illegal activities. In order to avoid such frauds in future, the managerial legal duties scope should be enhanced to comprise the democratic participation of institutionalized stakeholder in corporate governance. All level employees and stakeholders should be made accountable for their immoral conduct. An ethical culture should be developed in the organization that is supported by all the member of organization. Such immoral acts should be firmly penalized at all levels and ensured that their reoccurrence is minimized. Employee survey should be taken periodically to ensure that such acts can be reported from all levels within the organization. Whistle blowers should be encouraged and

Comedic material Essay Example for Free

Comedic material Essay The differences between men and women have been the source of much comedic material over the years. These same differences also add to the attraction between the sexes. Who would want to spend the rest of their lives with somebody who was exactly like them in every way, including their masculinity or feminine qualities? It is these same differences that serve as a great source of contention between brothers and sisters, mothers and sons, boyfriends and girlfriends and finally, husbands and wives. These differences and the failure to recognize their effects on the other, many times lead to fights, estrangement and finally divorce. One way in which the difference of men and woman are brought to light is in the way that we shop. And with the popularity and easy access of stores like Wal-Mart and their dozens of different categories of products, these differences are made even more apparent and thus, the possibility of strife increases. There are a number of solutions in order to overcome these fights. The elderly couple had made it that far because either one side has totally submitted to the will of the other and as a result, has been miserable since their wedding day every time they do shopping. Or, both have learned when to give in and when to stand their ground. Or, both sides have no desire to give in to the other and it is a foregone conclusion that fireworks will follow this couple’s trip to the grocery store. The two seem to enjoy the arguments and the effort that goes into them as much as anything else in their marriage. The two seem to strive off of the drama that comes from constant arguments. And lastly, there is the newlywed couple that is still in the honeymoon period and the thought of fighting over the way in which either of them shop for groceries or the notion of shopping at different stores and/or on different days, is seen as equally absurd as well. Perhaps it is asking too much for one to ask their spouse to change the way in which they think and complete their daily mundane chores. People are less resistant to change the older they get. This is especially true after ten or twenty years of marriage. The recognition of these differences are the first step in being able to put up with one’s spouse and not to let the weekly chore of grocery shopping add drama to a marriage that will have enough drama on its own. Some people will no doubt disagree with the findings of this informal study and there really is no theory that perfectly fits the millions of couples in this country but what has been discovered, to one degree or another, fits some aspect of the daily interactions that the members of one couple has with each other. This has never been more true than in the marriage of my friends, Joe and Marie Burkett. They have been married for five years now and still have not learned how to shop together. Joe has suggested that only one be responsible for the grocery shopping for the house but Marie is a romantic and loves her husband very much. She wants to take advantage of their weekends by doing things together and will not hear of this. Joe loves his wife as well but can no longer stand the stress and petty arguments that come every time, without fail, when they go to the local Wal-Mart. However, Joe cannot stand to submit to what he sees as the slow, mind numbing and inefficient way in which his wife shops. To start, Marie never makes a complete grocery list. She will write down what the house needs but it will never be a complete list. She likes to take her time when she goes to Wal-Mart since she sees it as an event to be enjoyed. One almost expects Marie to get dressed up for the occasion as there is little else to do in their small town and Marie sees going to Wal-Mart as a way to socialize with the others from the town. The Wal-Mart that they go to is a super Wal-Mart so they not only have clothes but also electronics and food as well as a place to get your hair cut, car fixed, nails done and eyes checked. Marie wants to take full advantage of this luxury and wishes to make a day of the entire experience. Despite the fact that she wrote a list before coming to the store, she has no intention of being a strict constructionist and leisurely walks up and down every isle in the attempt not to miss the newest sale on an item that she suddenly realizes she cannot live without. She wonders at the selection on every isle as her fellow customers wait for her to move in order to pass as they are much less amazed at the errand of grocery shopping. Joe is much different. He does not like to shop and will not even try his new clothes on before buying them. If he comes home and they are too tight, he would rather go on a diet than have to go back to the store and try on more clothes and this extend his pain. He makes a list before going to Wal-Mart and after having shopped at the store a few times, has memorized where everything is at. He maps out a route in his head that will allow the quickest turnaround time and propel him out of the store and towards something that we would rather want to do on his weekends. He does not need to think about what he needs. Throughout the week, he adds items to the list on the refrigerator and weights its costs with the necessity of the item since he hates wasting time almost as much as he hates wasting money. Joe prides himself in accomplishing the job in ? the time it is supposed to take with somebody not as organized as he is. He whizzes past he fellow shoppers and has no tolerance for people who seem confused while walking in the isle or those who come to the store in order to converse with friends. He hates to shop but knows that it is a necessity. But he also hates to waste time and cannot fathom spending even an hour shopping for groceries when, according to his calculations, one could easily finish the job in under 30 minutes. What aspect of better? It all depends on what view the reader takes. For people in a small town and for people who love to go shopping, such stores like Wal Mart are seen as a church with every day being Sunday. The experience and effort that goes into this is not really a chore but rather a source of fun and socialization. For the other side, every action in the completion of a necessary chore, should be done efficiently and idleness is annoying beyond belief. For a person who has decided what he wants in life, whether it is a new job or even something as mundane as items in a grocery store, any divergence from obtaining that goal is avoided at all costs and those who do not prescribe to said ideology are kept at arms length. However, this is more difficult to do when the two ideologies are married in the bodies of Joe and Marie. WORKS CITED Moir, A. (1991) The Differences Between Men and Women. New York: Random House Moir, A. (2002) Why Men Don’t Iron. New York: Random House. OUTLINE I. The differences between men and women are the source of more happiness and annoyance that any one thing in this world. II. These differences are not exemplified more than in shopping at the grocery store. A. Joe does not like to waste time in the grocery store. He strives to be efficient. He sees the confusion of others as simply an example of dumb people and has no tolerance for it.

The back to basics marketing approach of marks and spencer

The back to basics marketing approach of marks and spencer Title of the Project The scope of the project is to emphasize on the Marks and Spencers back to basic approach of marketing to capture the down-size in the market. Introduction Marketing is one of the core functions of any organization and an organizations most sincere efforts to attract the market can be inefficient if it lacks a basic marketing model to analyze the market segments, equip with the most appropriate product mix, and assess the competitors activities to ensure proper growth. The scope of the proposal is to analyze basic approach of marketing in UK by Marks and Spencer and also relate its importance in todays organizational success when its first marketing department was formed in 1998. The emphasis is on Marks and Spencer formal marketing planning, comprehensive situation analysis and adoption of pro-active approach to the future. Background of the Organization Marks and Spencer was formed in the year 1884 by Michael Marks and Thomas Spencer today is one of the leading retailers in UK known for its high quality, fashionable and value clothing. It also has its presence in luxury food products, footwear, gifts and home furnishings. Marks and Spencer was a success story till 1998 after which a sudden fall in sales and growth of the organization led to sharp decline with shut-down of stores and numerous cost cutting measures. The revival plan was basically focused on the basics of marketing (focus on core business and brands, better product range, improve sourcing and supply chain etc) ignored in the continuous success story. Marks and Spencer today is again one the leading retailers in UK with an international presence, employing more than 75,000 people , having over 600 stores in UK alone and growing at a tremendous stage all over the world. Over the years, Marks and Spencer has not only evolved on international platform and gained recognition but also started its online business and introduced several campaigns in Corporate Ethics and Social Responsibility (Look behind the Label, Plan A and many other charity works). It has been in several controversies also but with the improved marketing plans is scaling new heights in the industry again. Purpose of the Research The purpose of the research is to analyze that marketing is the most essential of all the activities of the organizations as it is regarded as the direct means to reach the customers. The research will be conducted with respect to Marks and Spencer to: Understand the marketing basics closely in the organization. Analyze the focus of the overall marketing towards the customer solutions to capture market. Understand the positioning of the product in the market in terms of quality and value. Analyze the changing market requirements and promotion techniques adopted Understand the positioning of the competitors and monitor competitor behavior towards the changing market. Study the market segments and analyze the distribution channel. Identify the specific reasons for decline and framework adopted for growth that lifted Marks and Spencer back to the market. Rationale of the Research The lack of understanding of the marketing needs led to the downfall of Marks and Spencers. As per the basics Product, Price, Distribution and Promotion are the key components of any organizations marketing technique and Porters Five Forces model also has been identified to assess and analyze the position of the organization. Marks and Spencer was considered the largest retail market holder in UK perceived as having excellent quality and value of the products but its attempt to move into more fashion oriented clothing was not very successful with strong competitors like GAP, OASIS and NEXT. This study on the Back to Basic Approach on Marks and Spencer will help us understand how the utilization of the resources from marketing perspective helped it gain competitive advantage and brought itself back to the market. Research Questions The basic questions that will cater to the research are What are the basic marketing concepts and how organizations need to emphasize on the effective implementation of the plan. How marketing involves everything you do regain and retain growing base of customers. How to assess the basic marketing questions with context to competitive position. Research Objectives The research objectives are: Critically review the basics of marketing and relate its importance in todays organizational success. Conduct a qualitative and quantitative research to monitor the competitors market and positioning. Critical review of the decision making capabilities in the operational areas of marketing. Literature Review: A complete review will be undertaken to gather the published and unpublished data and provide a detailed understanding of the basic of marketing and its impact on the organizations success. The base of the review will be to analyze the overall market, product and is achieved through substantial research of the market and accurate data retrieved. Marks and Spencer went through a major downfall, the sudden sales dip cautioned the organization as well as the shareholders of the warning signals ahead. The customers dis-appointment, increasing cost, changing economic conditions and slipping market shares all stood as major concern for the management. The table below reviews the decline, Year ended Turnover (Â £m) Profit before tax (Â £m) Net profit (Â £m) Basic eps (p) 1-Apr-00 8,195.50 417.5 258.7 9 31-Mar-99 8,224.00 546.1 372.1 13 31-Mar-98 8,243.30 1,155.00 815.9 28.6 31-Mar-97 7,841.90 1,102.10 746.6 26.7 31-Mar-96 7,233.70 965.8 652.6 23.3 Source: www.abeuk.com The management started reviewing the basics of the business and it all outlined to the role of marketing in the growth of the business. As per the literature, the concepts of marketing mix, 4Ps (Product, Price, Promotion and Place) will be thoroughly reviewed in Marks and Spencers context and the emphasis will be to logically explain the evolvement of the marketing mix. As per Marks and Spencer analysis, the details will also cover the service marketing mix of additional 3Ps (People, Process and Physical Evidence). Also, the review will emphasize on the Porters Five Forces Model to analyze the basics of the industry and marketing development. It also covers the SWOT analysis for Marks and Spencer and gives an overall view of the fundamental issues faced and the plan adopted to overcome the shortfalls. A careful SWOT analysis is very important for an organization to tread towards success and be a leader in the market. The strengths are covered in the exiting organization chain and opportunities lie in addition of new line of products and catering to new market segments. The threats and weaknesses comprise of competitors strategies, innovations in market, new entrants, suppliers. Source: http://www.businessballs.com/ Research Methodology: The research methodology adopted here aims at examining and proving the existing basic marketing theories of the 4Ps (Product, Price, Place and Promotion) and Porters Five Forces Model. It helps in proving again the logical reasoning behind the development of the theories- 3Ps (People, Process and Physical Evidence) and their relevance in the marketing context. The method adopted is clearly to emphasize not only on the importance of marketing plan in business but also on the effective implementation for growth. Data Collection and Data Analysis: The first step will be to collect data through primary and secondary data collection. Primary and secondary data collection would bring thorough understanding of the subject matter and it will be done through online research, printed material (journals, case studies, and news releases) and other researchers /practioners in the subject area. The data collection process also involves from questionnaires, personal interviews, etc to analyze the research questions. The analysis of the data will be both qualitative and quantitative, emphasis being on the accuracy of the sources of data collection and also considering the phases of data collection. The analyzed data will reflect the shortfalls in the implementation of the marketing plan and will also highlight the changes required in Marks and Spencer business. Action Plan: The basic marketing approach that turned the fortune of Marks and Spencers that brought significant changes in the organizations strategy and structure to make the proposed goal a success. The strengths are covered in the exiting organization chain and opportunities lie in addition of new line of products and catering to new market segments. The basic focus was to regain the customer confidence, understand the growing markets, expand product line, and grow distribution lines, value realization, and appropriate cost-cutting measures for the existing products. Marks and Spencer realized that their franchise business operates at a much profitable level than company operated stores, be more specific in area usage of the existing stores and reduce the additional cost incurred in acquisition of raw material from existing suppliers.

Arguments For And Against A Deterrence Justification Criminology Essay

Arguments For And Against A Deterrence Justification Criminology Essay The idea that punishment requires some sort of justification is because it is seen to involve some of infliction of suffering or pain (Bentham, 1789, p 45) and as a result can only truly be justified if its consequences are deemed to be beneficial (Bentham, 1789, p 45). The idea of deterrence is to stop individuals committing further offences, known as individual deterrence but to also by deterring potential offenders within the community from committing a similar offence. Zimring and Hawkins (1973, p 40) suggest this to be known as general deterrence, and works on the basis that punishment such as prison sentences deters criminals due to the fear of the punishment (Davies, Croall and Tyrer, 1998, p 300). Punishment is hoped to achieve particular aims by implementing different theories of sentencing, depending on the sentencing policy will depend on the balance between six different theories. Within deterrence theory, offenders and potential offenders must be evaluated, and it must be decided as to what will make an impact on them. The idea of deterrence aims to make potential offenders think about their actions and the likely consequences of them (Davies, Croall and Tyrer, 1998, p 240). Therefore it could be seen that deterrence approaches show little concern with the severity of the crime committed, but more so with the prevention of the crime being committed again, and could therefore be seen by some as ignoring the problem of crime (Ashworth, p 1078). However, deterrence is not always designed to punish people however, but to stop those committing further offences, focusing on how actions will affect their future behaviour (Davies, Croall and Tyrer, 1998, p, 249), and this can be seen through absolute discharges for example, the idea to act as a warning to not commit a further offence or they will be punished (Davies, Croall and Tyrer, 1998, p 249). This is a similar idea to what is used in everyday life theory underpinning a threat issued to encourage people to comply with rules or refrain from infringing them (Davies, Croall and Tyrer, 1998, p 245). A problem arises however, when deciding what is expected to deter others, Bentham (1789, p 1079) and more recently Walker (1991, p 1079) suggest that an appropriate action to be setting penalties to outweigh the benefits of committing an offence, however this relies on the premise that those who commit crime are rational thinkers and that are responsible for their actions. This premise however, causes conflict as to whether or not criminals are in fact rational within their actions or whether crime is in fact an act of impulse. Early examples of deterrence, such as the Panopticon, as designed by Bentham (1971, p 26) suggested a circular, tiered building with inward looking cells, towards a central inspection tower, to promote the idea that behaviour within prisons would be regulated as prisoners would not know if they were being watched and therefore would behave. The idea also being that the Panopticon would be placed near a city centre, so it would be seen as a reminder to the community of the consequences of crime thus reinforcing the idea of general deterrence. In some circumstances deterrence approaches have appeared to work, Ross et al (1970, p 68) suggested that after the introduction of the Breathalyzer in 1967, and taking into account other external factors, reported a drop in all road casualties. Similarly, Condon (1994, p 246) reported that after a high number of fatalities on roads in West London, after speed cameras were introduced, these fatalities were reduced by one third. However, these studies are examples of offences which may be more likely to be thought about, on the basis that the probability of being caught may be deemed to be high, or linked to the consequences of their actions and the value that someone places on holding a license. The Home Office (1990, p 296) suggested that although some criminals appear to be calculating and balance risk and gain, much crime conducted is acted upon impulse and therefore would be unrealistic to construct a sentencing system designed to deter, on the basis that most would not think about the consequences in advance. Davies, Croall and Tyrer (1998, p 246) also suggest that the most serious of criminal acts are often not calculated and therefore many would not consider getting caught. However, others disagree, and believe that not all crimes are random, and it is likely that calculations about the likelihood of being caught are likely to weighed up, and as a result may well deter some people from the decision to commit an offence, but this would require significant measurement of why some people decide to act or not act with criminal intent (Davies, Croall and Tyrer, 1998, p 300) Von Hirsh and Ashworth (1993, p 296) reported that new law stated that the primary purpose for the sentencer should be with the aim of desert, rather than deterrence. If the idea that crime is based on criminals being calculating and balancing the options of risk and gain, then therefore punishment should not be pre-determined, but should vary on what offenders consider to be a non-desirable punishment in order to deter them, therefore their punishment need be flexible, and this may not be seen to be fair or just but should be seen to be effective and suit the notion that anything should be done (Davies, Croall and Tyrer, 1998, p 246). It could also be seen that the idea of individual and general deterrence to be in conflict, if the idea of punishment is to punish on the basis of what deters an individual from re-offending then this may not be what would deter other potential offenders from committing a similar offence in the first instance. By implementing differential sentences then this reflects the view to change individual behaviour, but to deter the public, and therefore potential offenders sentences need to be fixed and certain regardless of age or circumstances (Wilson and Hernstein, p 34). Akers (1997, p 40) suggests that certainty of getting caught is more effective in deterring crime than the severity of punishment, however as Davies, Croall and Tyrer (1998, p 299) suggest that as only 2% of crimes result in a conviction, the assumption is that people are likely to deem the chances of being punished very low, therefore as Akers (1997, p 40) suggest if punishment is less certain, punishment must be more severe in order to deter in order for people to believe that they have more to lose than gain from committing a crime. Beyleveld (1978, p 40) agrees with Akers, that punishment should be increased to maintain effective deterrence, and suggests that the only way to deter different people with varying offences and circumstances is to set punishment out of proportion with the severity of the crime. However, Wright (1982, p 40) suggests that this may just encourage criminals to try harder to avoid detection for their crimes and that punishment should fit the crime. On the other hand, Beadau (1964, p 40) and Beyleveld (1979, p 40) have both suggested that the abolishment of the death penalty had no impact on the murder rates in the USA and UK respectively. Therefore, the severity of punishment could be seen to have little impact on the offending rates, and that other factors must be involved in the decision to commit a crime. Walker (1985, p 40) suggests that capital punishment is no more effective as a deterrence than imprisonment and that in most circumstances, murder is not a rational choice and therefore, the punishment is irrelevant and a deterrence effect is unlikely. It is therefore unjustifiable to construct punishment on the basis of deterrence, if it was never the intention to commit a criminal act. Wright (1993 p 8) addressed modern theories of the certainty and severity of punishment and rational choice theories suggest that people make decisions to act based on the choice to maximise profit and minimise loss, therefore the decisions to offend are based on perceived effort and reward rather than the chances of being caught and the severity of punishment (Becker 1986, p 8). Nonetheless, Charles Murray, in Does Prison Work? (1997 p 300) concludes that incarceration solves the problem of crime and that prison is the most effective way of deterring crime, short of the death penalty. Davies, Croall and Tyrer (1998, p 299) propose another problem with the idea of deterrence approaches to punishment is that there are high reconviction rates that show the majority of those who have been imprisoned will be reconvicted within two years, and therefore if punishment sees to be ineffective to prevent re-offending then a deterrence approach to punishment is unjustifiable and invalid (Bentham, p 57) Martin and Webster (1971, p 40) suggest that in some circumstances punishment may push individuals into a situation where they may have little to lose from re-offending, such as a lack of opportunities due to previous convictions, or loss of family. This also promotes a similar idea to labelling theorists who suggest that the notion of being caught and stigmatised may lead to an individual committing further offending. Chambliss (1969, p 157) reports that the criminal legal system is ineffective as it processes people who are least likely to be deterred from the punishment imposed, whilst ignoring any harsh treatment of those who would be deterred by such sanctions, maintaining organizational power. Davies, Croall and Tyrer (1998, p 34) also suggest that this can create a moral dilemma as those perceived by the courts as being less likely to offend will receive shorter or less harsh sentences than someone perceived more likely to re-offend, and therefore this maintains inequalities within the legal system and makes it harder to reinforce the view that deterrence is a valid concept for punishment. Overall it appears that there is much conflict as to if deterrence theory is a valid justification of punishment. Ross (1973, p 68) argues that the effect that deterrence has is due to the subjective probability of sanctions, and although there is some evidence as to what is considered effective examples of deterrence approaches, most studies are reported to be inconclusive. Therefore it can only be seen that the result of deterrence theory will depend on what is considered as value and as a risk to the individual, on the basis that crime is calculated. However there is little agreement as to what makes up this calculation, whether it is the likelihood of punishment, the type of crime, the severity of punishment. How criminals are perceived by sentencers in the criminal justice system reflects how they are treated, if they are perceived as calculating then it would be logical to propose heavier sentences, but if it is deemed to be an irrational factor than this would be illogical as a deterrence approach. Deterrence theory causes conflict with punishment as there is little consistency within sentencing to maintain effective deterrence, and although the view may be to deter individuals from re-offending, which has proved to be inconclusive, there is little evidence to show that flexibility within the sentencing process maintains general deterrence. Another problem with this approach it the idea of proportionality, and again this links to how the offender or potential offender is perceived by the criminal justice system. One of the main objections is that it focuses on the individual behaviour and the preconceptions of expected future behaviour, rather than focusing on the criminal act itself and the reasoning behind the offences, such as external factors, commonly linked to retributive approaches. Overall it would appear that there needs to be further investigation into the conception of human behaviour to explore reasoning, rational and irrational behind individual motivational states to carry out a criminal act.

The Dynamic Sydney Carton in A Tale of Two Cities :: Tale Two Cities Essays

The Dynamic Sydney Carton in A Tale of Two Cities The most dynamic character in Charles Dickens, 'A Tale of Two Cities,' appears as Sydney Carton. First, Carton presents himself as a drunk, lazy attorney, who feels as though his life has no meaning. However, Carton as well as others know deep down that his life does have true meaning. Carton professes his love to Lucie Manette. Inexplicably, Carton becomes a changed man; this important turning point molds the remainder of the novel. After he exits the den, he finds his independence. When Sydney Carton becomes enlightened, he transforms into a Christ-like figure. He begins to shoulder his way through life. At the beginning of the novel, Sydney Carton presents himself as a drunken attorney. When Carton converses with Charles Darnay, Dickens presents Carton as a drunk, "Carton, who smelt of port wine, and did not appear to be quite sober" (89). Carton appears constantly drunk at the beginning of the novel. Also, Carton has no sense of self-worth. When Carton drinks at the Bar with Mr. Stryver, Stryver describes him as, "[Y]our way is, and always was, a lame way. You summon no energy and purpose" (95). Dickens, also describes Carton as, "Sydney Carton, idlest and most unpromising of men" (92). As most people believe, Carton feels that he himself has no purpose. He agrees with the way other people feel about him and takes no initiative. Proclaiming his love to Lucie Manette before her wedding, Carton has a turning point and becomes enlightened. Carton converses with Miss Manette, "O Miss Manette... think now and then that there is a man who would give his life, to keep a life you love beside you" (156). Apparently, Carton becomes a changed man; he becomes a caring person who tries to help others. However, Carton always noticed Lucie Manette; when they were in the courtroom, Carton focuses on Miss Manette. Dickens describes the scene, "when Miss Manette's head dropped upon her father's breast, he was the first to see it." Carton constantly focuses on Lucie. He makes her the center of his attention. Finally, throughout the novel, Dickens perceives Carton as a Christ-like figure.

Market Size :: essays research papers

Market size and Growth The perspective size of the market is based on the number of schools that will potentially allow our organization to teach their students. There are only 13 states in which financial education is required or offered which leaves us with a large potential to spread financial education to 37 other states as well as better cater to the school systems who already have a finance program. This is our key to market growth and ultimately market potential. Since the fall 2001 68.5 million people were enrolled in school the potential for growth is rather larger. Since our company focuses primarily on teens and finance it is our specialty, our primary and only target market, where as for other companies it is a secondary market. Diversity in the United State There continue to be problems on the job caused by peoples' racial and cultural misunderstanding of their differences. It is possible to hire people to respect those of other cultures and races. As I enter into this subject of diversity I would like to give a clear definition t what diversity is? According to an article from the University of Maryland Diversity Database~" Moving Towards Community" entitled Diversity in the workplace Work Teams and Diversity. It is define as the ways people in organizations differ in many ways race, gender, ethnic group, age, personality, cognitive style, tenure, organizational function, and more. There is also the fact that diversity not only involves how people think of others and how this affects their interaction but how they conceive of themselves. What are the problems that relate to diversity in the American workplace? Race is one of the problems in the American workplace, for some time whites male has dominated the workforce for generations, but things has changed since so many different nationalities of other ethnic groups are now living in American that this work domination of white males can longer exist in its present controlling state. According to Angeles Arrien "Cultural diversity is a business reality today. The ability to build bridges between people from different countries, with different ethnic backgrounds, is as important as any other business function. Working in a culturally and ethnically diverse organization does not mean elimination differences in style and approach, but celebrating those differences and tapping into the much strength diversity brings to and organization. Angeles Arrien goes on to say that The Bureau of Vocational Guidance at Harvard, found that at least two-thirds of the people that lose their jobs do not do so because they cannot do the work, but because of their inability to deal effectively with people.

Anti-semitism Essay -- essays research papers fc

For more than two thousand years anti-Semitism has plagued the Jews, however, the term has only been around for about thirty years (Strack 594). Due to the hateful accusations and of those who did not understand their religion, Jews, as a scorned people, gradually became more exclusive and intolerant of other religions. Because of Judaism’s strict adherence to their own beliefs and unwillingness to consider any alternatives, Muslims and Christians have scorned and persecuted Jews.   Ã‚  Ã‚  Ã‚  Ã‚  First, the Muslim’s basis for anti-Judaism rests primarily on religious beliefs. Islam teaches that Allah, the Muslim god, requires that a good Muslim pray a ritual prayer five times per day, give a token of their income to charity, and if possible a pilgrimage to Mecca, their Holy City (â€Å"The Rise and Spread of Islam†¦Ã¢â‚¬ ). â€Å"Muhammad himself was hostile to the Jews† (Rivkin 25) because he believed Allah to be the one true God and saw the Jewish Doctrine of the Trinity to be polytheistic. The Jews, however, rejected all divine worship except their own. Also, Jews had certain laws and customs concerning food and circumcision which further segregated them from the Muslims. All these differences gave rise to mutual rejection between these two groups. As part of his rejection of the Jews, Muhammad abandoned certain Jewish customs, for example, Saturday as the Muslim holy day and Jerusalem as the Muslim holy city (Davies 329). The conve rsion of a Muslim to any other religion was strictly forbidden and punishable by death. The Jews were given the dhimmi status â€Å"meaning that they were not deserving of slaughter and could retain their religious practices in a limited form† (â€Å"The Spread of Islam to India†¦Ã¢â‚¬ ). Just as slaves, the Jews did not possess full legal rights (â€Å"The Rise and Spread of Islam†¦Ã¢â‚¬ ). These dhimmis were merely tolerated and forced to pay special taxes and wear yellow badges as a means of public identification (Davies 329). Evidence presented by a Jew in court against a Muslim would not be accepted. Dhimmis had to obtain permission before building new places of worship or repairing old ones, and they could never construct worship cites that overshadowed Muslim places of worship. Jews were also prohibited from carrying arms, riding horses or camels, or inheriting from a Muslim (â€Å"The Rise and Spread of Islam†¦Ã¢â‚¬ ). In addition, Jews killed ani mals only a... ... labor by the Christians of the tenth century.   Ã‚  Ã‚  Ã‚  Ã‚  Finally, Muslims and Christians detested the Jews for being different than them. Anti-Semitism still exists today in many countries. For example, in Syria the government denies Jews the right to vote and restricts their emigration (Levanon 559). As Christians, it is our duty to refrain from slander and false accusations of Jews. Should we only show love to those who share our religious beliefs? Even the pagans love those who love them. (Luke 6:32) Are we not called to be different than the world and show the love of God to all? Bibliography Davies, Alan. â€Å"Anti-Semitism.† The Encyclopedia of Religion. Vol. 1. New York: Macmillan, 1995. Levanon, Yosef. â€Å"Anti-Semitism.† The World Book Encyclopedia. Vol. 1. Chicago: World Book Inc., 1993. â€Å"The Rise and Spread of Islam, 570-1258.† http://galenet.gale.com Rivkin, Ellis. â€Å"Jews.† Encyclopedia International. Vol. 10. Philippines: Lexicon Publications, 1980. â€Å"The Spread of Islam to India and Southeast Asia, 711-1400.† http://galenet.gale.com Strack, Hermann L. â€Å"Anti-Semitism.† Encyclopaedia of Religion and Ethics. Vol. 1. New York: Charles Scribner’s Sons, [n.d.]

The Acl Injury Pathology Health And Social Care Essay

Before we begin to measure Mr. Lachmans hurt, we foremost need to hold an apprehension of the ligament that we suspect has been affected ; the anterior cruciate liagament ( ACL ) . The ACL is one of four major ligaments found in the articulatio genus, the others being the Posterior Cruciate Ligament ( PCL ) , Medial Collateral Ligament ( MCL ) and Lateral Collateral Ligament ( LCL ) , and it ‘s function is to forestall anterior tibial supplanting ; or send on motion of the shinbone from underneath the thighbone. ( Gray ‘s Anatomy )DefinitionAn anterior cruciate ligament hurt ( ACL ) is the overstretching or lacrimation of the anterior cruciate ligament located in the articulatio genus articulation. It is the most often lacerate ligament of the articulatio genus harmonizing to a reappraisal of the literature by ( Beynnon et al 2005 )EtiologyAn ACL hurt normally takes topographic point in athleticss that require crisp motions and sudden fillet gestures. Mr Lachman plays hoc key and this is decidedly a athletics that would fall into that class. The existent hurt, normally occurs when you all of a sudden decelerate down or change your way whilst your pes is planted steadfastly on the land, which can take to writhing of the articulatio genus. Other incidents Landing awkwardly from a leap can besides wound your ACL, as can falls during declivitous skiing. A football tackle or motor vehicle accident besides can do an ACL hurt. However, most ACL hurts occur without such contactSigns and symptomsImmediately post hurt, the country around the articulatio genus may exhibit swelling. The topic will besides most likely experience instability of the articulatio genus and will happen weight bearing unbearable due to trouble. Many people have described an hearable popping noise in their articulatio genus at the minute of hurt.DiagnosisA thorough subjective and nonsubjective scrutiny from a physical therapist is normally sufficient to name an ACL tear. Probes such as an X ray, MRI scan or CT scan may be required to corroborate diagnosing and find the extent of harm or engagement of other constructions within the articulatio genusTreatmentDepending on the badness of your ACL hurt, intervention may include surgery to replace the lacerate ligament follo wed by rehabilitation exercisings to assist you recover strength and stableness.ComplicationsPeoples who experience an ACL hurt are at higher hazard of developing articulatio genus degenerative arthritis, in which joint gristle deteriorates and its smooth surface roughens. Arthritis may happen even if you have surgery to retrace the ligament.PrognosisWith appropriate direction, most patients with a minor to chair ACL tear ( grades 1 and 2 ) can return to feature or normal activity within 2 – 8 hebdomads. Patients with a complete rupture of the ACL will often necessitate surgical Reconstruction followed by a drawn-out rehabilitation period of 6 – 12 months or longer to derive optimal map. Patients who besides have harm to other constructions of the articulatio genus such as the semilunar cartilage or collateral ligaments are likely to hold an drawn-out rehabilitation period. Beynnon B D Johnson R J Abate J A Fleming B C Nichols C E ( 2005 ) ‘Treatment of Anterior Cruciate Ligament Injuries, Part I. ‘ The ACL is the most often, wholly disrupted ligament in the knee,196 and although this hurt is comparatively uncommon in the general population,64 it occurs often in sports, peculiarly among female jocks. 19,20,120 Although the incidence rate of ACL cryings for female jocks scopes between 2.4 and 9.7 times greater than that of male jocks viing in similar activities ( Table 1 ) , Â § overall, there are more ACL Reconstructions performed on males in the United States because more males take part in at-risk athleticss, for illustration, American football.227 The lone survey on the prevalence of ACL hurts in the general population has estimated the one-year incidence rate as 1 hurt for every 3500 people, ensuing in about 95 000 new ACL breaks per twelvemonth in the United States.64,191 This estimation is low because more than 100 000 ACL Reconstructions are performed per twelvemonth in the United States.227 The ACL is one of the most of import ligaments of the articulatio genus, giving it stableness. The ACL achieves this function by forestalling inordinate distortion, straightening of the articulatio genus ( hyperextension ) and forward motion of the shinbone on the thighbone. When these motions are inordinate and beyond what the ACL can defy, rupturing to the ACL occurs. This status is known as an ACL tear and may run from a little partial tear ensuing in minimum hurting, to a complete rupture of the ACL ensuing in important hurting and disablement, and, potentially necessitating surgery. An ACL tear can be graded as follows: Grade 1 tear: a little figure of fibers are lacerate ensuing in some hurting but leting full map Grade 2 tear: a important figure of fibers are torn with moderate loss of map. Grade 3 tear: all fibers are ruptured ensuing in articulatio genus instability and major loss of map. Often other constructions are besides injured such as the semilunar cartilage or indirect ligaments. Surgery is frequently required.

Gender Inequality in the Neolithic Era and Gender Equality in the Paleolithic Era Essay

Throughout history women have not always been treated with equality, this inequality is also shown in prehistory. The Paleolithic and Neolithic eras contrast when it comes to gender inequality or gender equality. In Paleolithic times, Women easily had a greater amount of equality and not so much of that equality in Neolithic times. In Paleolithic times, women were the ones who invented and began the use of farming and agriculture, without this great source of food, humans may have not been able to settle as easily, and the Neolithic times would have never began. The men and women had equally important jobs in their groups or tribes, for this, they were able to survive. In the Neolithic times, women had a much lesser role, and less of a say when it came to leadership. This particular law in The Code of Hammurabi showcases the inequality of genders in Neolithic times â€Å"110. If a sister of god open a tavern, or enter a tavern to drink,then shall this woman be burned to death† Such a small act of disobedience by a woman in the Neolithic era left a big punishment. This law gives proof that if a man were to do the same thing, he would not be punished as harshly (or even at all) as a woman would be in this era. In Paleolithic times, equality was shown between genders and to counteract this, in Neolithic times, inequality was shown between genders. Women began to lose less of their leadership or power that they shared with the men in the Paleolithic times.

Personal Theory Paper Essay

Throughout my experience my current course, Theories and Practices: Human Services in Criminal Justice, I have learned plenty of information about the various theories of psychotherapy in counseling. Some of these theories operate on the basis of recognizing errors in thinking and correcting those errors. Other theories operate on the basis of multiculturalism and the fact that all clients are unique and deserve to be treated as such. As a result of learning from my readings and of my discussions with class mates, I was able to create my own intervention theory for counseling. Explanation of Theory and why I believe in it Any student in a human service course should be able to develop his or her own intervention theory by the time the course ends. My personal theory will involve both cognitive and multicultural approaches to therapy. Cognitive approaches to therapy operate on the assumption that by correcting the clients’ faulty beliefs, they can learn to behave more appropriately, how to think differently, and how to act on these learnings (Jones-Smith, 2012). On the other hand, Multicultural approaches to therapy suggest that counseling theories represent various views of the world with their own values, biases, and assumptions about human behavior, and that all clients are unique in some way and that their individual differences must be both accepted and respected (Jones-Smith, 2012). I believe in combining these approaches to therapy for my theory for a few reasons. First, I have always thought that offenders within the criminal justice system need to recognize their errors in thinking before they will be able to change their behaviors to be in accordance with the law. Plus, as a future employee of the criminal justice system who will most likely be working in human services, I need to be able to work with clients from various cultural backgrounds and  to accept and recognized their differences. Combining these two theories is the best way for me to be able to help all of my future potential clients in the best way possible. Theories and Theorists I Relate the Most to and why After reading all of the material for this course, I found that I relate to a few of the theories and theorist better than I do others. For instance, I found that I can relate to Albert Ellis and his Rational Emotive Behavior Theory or REBT. One of the reasons that I can relate to this theory and theorist is because it is a cognitive approach to therapy, which I think is very important for offenders to take part in for the best chances of living a crime-free life. Plus, REBT is based on the belief that people are born with a potential for irrational or rational thinking (Jones-Smith, 2012). In addition, REBT maintains that people are born constructivists and have a great deal of resources for human growth (Jones-Smith, 2012). I have always made these assumptions about people, which is also why I can relate to this theory. I can also relate to Ho’s theory of internalized culture, which suggests that the formations of our worldviews are influenced by eternalized culture (Jones-Smith, 2012). In addition, the theory suggests that effective multicultural counseling is based on the counselor’s ability to go beyond the boundaries and limitations of his or her personal culture (Jones-Smith, 2012). I can relate to this because I think that it is necessary to be able to look past my personal beliefs and experiences to be able to help a wide range of clients. Relating to these theories and theorists has helped me to develop my own personal intervention theory that I will be able to use in my future career. What Surprised me most about the Theories and why Some of the theories and concepts from this course took me by surprise. For instance, it took me by surprise that there are theories and theorists created specifically for feminist and the LGBT communities. Although I realize that all types of people have issues that they need to address in therapy, I never thought that specific therapeutic techniques were developed for feminist and LGBT communities. However, it does make sense that the LGBT community would have certain issues that other people may not have to face. In addition, I was a bit surprised at the variety of theories and  approaches that are used for Asians, Muslims, and Arabs. What surprised me about these theories is that they were very different from many of the theories generally used by our culture. In addition, I did not fully understand how the differences in these cultures played such a large role in how to approach these populations with therapy. However, I did find them interesting, and considered many of the concepts for use in my personal intervention theory. Even though these theories took me by surprise, I recognize their importance in psychotherapy approaches to counseling. Conclusion All of the theories of psychotherapy discussed in this course are effective for specific people with specific needs. Despite the fact that some of the theories were surprising, they all have merit and can be effective with the right client. Even though I recognize the importance of all of the theories and theorists, I was able to relate to some more than others. After relating to certain theories and theorists, I was able to develop my own personal intervention theory based on cognitive and multicultural approaches to therapy. My personal intervention theory, along with the rest of the theories and concepts discussed in this course will guide me along my journey of employment as a juvenile probation officer in the future. References Jones-Smith, E. (2012). Theories of Counseling and Psychotherapy: An Integrative Approach. Sage Publications.

Modesty in islam

Prophet Muhammad Muslims believe that Mohammad is the last and final Messenger of God to be sent to humanity. He was sent to complete the mission of the previous Messengers (including Abraham, Moses, Jesus and others) of calling people to believing in God and following the guidance and teachings of God. Muslims regard Prophet Mohammad as their highest role model and they aim to follow in his footsteps in all of their actions. This is why Muslims hold Prophet Mohammad in very high regard, and are seriously hurt when anyone tries to belittle him.Mohammad was born in the city of Makkah in Arabia in the year 570 AD. He was an orphan, having lost his father even before his birth, and was therefore raised by his grandfather and his uncle. Although he was from a noble family and tribe, as an orphan he had a difficult childhood. He later started to work as a trader, and through his dealings with the people was known to be extremely honest and trustworthy. In fact, he was nicknamed â€Å"the trustworthy† by the people of Makkah. At the age of 25, Prophet Mohammad got married to his wife Khadija.Mohammad (pbuh) always detested his people's way of life. He did not approve of their idol worship, nor did he approve of the lifestyle that ncluded drunkenness and illicit relations between men and women. Therefore, Mohammad (pbuh) regularly went away from the city to the desert to contemplate life and to seclude and distance himself from the actions and lifestyle of his people. At the age of 40, Mohammad (pbuh) started to receive revelations from God through the angel Gabriel. These revelations were the word of God, conveyed to Mohammad (pbuh) through the angel Gabriel.Mohammad (pbuh) was told by God that he was chosen as a Messenger to his people, and that the revelations he was receiving were the holy Qur'an and they were a messege from God to all of humanity. He was also nstructed to deliver the message to his people, and to teach and guide them. The revelations conti nued for 23 years until shortly before the death of Prophet Mohammad (pbuh). Although Prophet Mohammad (pbuh) was known by his people as â€Å"the trustworthy†, many of them refused to believe in him when he started to teach his message to the people.The leaders of Makkah and the rich classes rejected the message not because they did not believe that Mohammad (pbuh) was saying the truth, and not because they did not believe that the Qur'an was the word of God. In fact, many of them later admitted that they had a feeling in their hearts that it was he truth. However, they rejected the message in order to protect their wealth and power. Mohammad (pbuh) taught people that all humans are equal, regardless of race, gender, ethnicity or tribe. He taught slaves that they had rights and that they were equal to their masters.He taught that the rich must pay a portion of their wealth to the poor. Mohammad (pbuh) was a revolutionary, fghting for freedom. His mission was to free humanity from worshipping false idols, to free the poor from the stranglehold of the rich and to free people from the oppression imposed on them by priests of false religions. All of these teachings scared those who were in power at the time. The leaders were afraid that they will lose their positions of power and leadership, which they had gained based only upon the false pretense that their tribe or tamily was superior to all others.The rich were atraid that they will nave to share their wealth with the poor, even though they had collected this wealth by taking advantage of the poor. The masters were afraid that their slaves would start to ask for their rights. The priests were afraid of losing their unjust hold on people's lives, which they were using to enrich themselves. Mohammad (pbuh) and his followers, the Muslims, were persecuted severely. They were subjected to torture, imprisonment, expulsion, economic and social boycotts. Many of them were killed because of their beliefs. But th ey remained patient and steadfast, and they held onto their new religion of Islam.Mohammad (pbuh) continued to teach his message to the people in secret and in public. After 13 years of enduring these conditions, the Muslims emigrated to A1-Madinah, a city more than 400 km (260 miles) north of Makkah. The Muslims established the first Muslim nation in A1-Madinah, and were ble to practice their religion freely for the first time. As the Muslims began to gain more followers and establish their power in A1-Madinah, their old enemies in Makkah became very uneasy. They saw that the balance of power was switching in favour of the Muslims as Arab tribes started to accept Islam.They attacked the Muslims and after several battles, the Muslims gained the upper hand. The Muslims then sent a large and well equipped army to Makkah to end the attacks once and for all. Prophet Mohammad (pbuh) instructed his army not to harm anyone who did not engage them in fghting. Upon seeing the strength of the Muslim army, the people of Makkah surrendered without much fighting. The Muslims entered Makah once again, this time in a position of power. The Muslim army captured many prisoners, including many of those who had persecuted, tortured and killed Muslims for 13 years before they emigrated to A1-Medina.The prisoners were gathered in front of Prophet Mohammad (pbuh). He asked them: â€Å"What do you think I will do to you? † Knowing how they had treated Mohammad (pbuh) and his followers, the prisoners were afraid that their fate would be death as a punishment for their crimes. However, in an ttempt to ask for leniency, one of them replied: â€Å"You are a kind brother and nephew to us†, reminding Mohammad (pbuh) that they were his people and many of them were from the same tribe as Mohammad (pbuh).Mohammad (pbuh) replied to them: â€Å"You are all free to go! † After this point, the spread of Islam became even faster. Arab tribes began to come to Prophet Mohammad (pbuh) one by one to declare their Islam. Within ten years, Islam had spread throughout Arabia and became one of the main powers in the Middle East. Prophet Mohammad (pbuh) passed away at the age of 63, leaving behind a message and a legacy that has survived to our day. Prophet Mohammad (pbuh) accomplished his mission of delivering the message to humanity.He has left us with the holy Qur'an (the word of God) and the Sunnah (the teachings of Mohammad (pbuh)). Through his sacrifices and those of his followers, Islam today is the largest and fastest growing religion in the world. One out of every five people in the world is a Muslim. It is for this reason that Michael H. Hart (an astrophysicist born in New York City in 1932), in his 1978 book â€Å"The 100: A Ranking of the Most Influential Persons in History†, ranked Mohammad (pbuh) as the single most influential person in the history of the world.

The Rise And Fall Of The American Economy Coursework

The Rise And Fall Of The American Economy - Coursework Example In the US economy, there is a high level of unemployment and the interest rates in the economy are almost down to zero. The inflation is about 2% per year and the Gross Domestic Product (GDP) is increasing at less than 3% per year. It is necessary to raise the GDP growth to about 3% per year while keeping the rates of unemployment and inflation low in the economy. Economic depression in an economy can be controlled by the formulation of effective monetary and fiscal policies. While the Fiscal Policy is administered by the American Government, the Federal Reserve (the Central Bank of America) possesses the power to implement the monetary policies in the economy. These policies are based on a number of laws and theories; Okun’s Law and the Phillips Curve are two such important theories. The Okun’s law states that when actual output grows faster than potential output, unemployment rate in an economy, decreases and vice versa. The rate of output (GDP) growth corresponding to the stable rate of unemployment is then considered as the growth rate of the economy. Thus, it is the empirical relation between the output gap and the unemployment rate. (House of Representatives, USA, p.44) Phillips Curve shows the negative relationship between the unemployment rate and inflation rate in the economy. This implies that in order to reduce unemployment, some amount of inflation has to be tolerated or inflation can be reduced at the cost of rising inflation. (Tucker, 2011, p.453) Wages was not taken as a component of the Phillips curve as in the presence of unemployment, the bargaining power of labor is almost non-existent and thus, wages cannot be considered a key variable. However, Phillips Curve is a short-run phenomenon and there is no trade-off between inflation rate and unemployment rate in the long-run. (Mankiw, 2009, p.789) These two theories are indispensable to study monetary and fiscal policies because they show the relation between output, inflation and unemployment in an economy. A General Framework: The GDP of a country is the sum total of the values of all the goods and services produced within the geographical boundaries of a country in a particular year. Keynesian economics states that GDP can be expressed as the sum of the Consumption expenditure, the investment expenditure, the government expenditure plus exports minus imports. The equation can be expressed as: GDP = C + I + G + (X – M)†¦Ã¢â‚¬ ¦ (1) where C: Consumption expenditure of the households I: Investment expenditure G: Government expenditure X: value of exports M: value of imports Equation (1) represents the real side of the economy where the concerned variables are all real variables. Fiscal Policy: The Government can alter the level of output, consumption, emplo yment and aggregate demand in an economy, using the two main instruments of fiscal policy – taxation and government spending. Keynesian economists believe that fiscal policy has a more straightforward and immediate impact compared to monetary policy (Genovese, 2010, p.160), as it affects the real sector of the economy, rather than the monetary sector. Expansionary Fiscal Policy: Equation (1) can also be expressed in terms of personal disposable income of the household sector as: Thus, GDP = C (y – t.y) + I + G + (X – M) where y: income of the households t: income tax rate in the economy (y – t.y): disposable income of the households Therefore, GDP = C {y (1-t)} + I + G + (X – M)†¦Ã¢â‚¬ ¦ (2) When there is a high rate of unemployment in the economy, the Government can reduce the tax level in the economy i.e. the Government reduces â€Å"t† in the economy. When â€Å"t† is reduced, the consumers are required to pay less amount of t heir income as tax which increases their disposable income. The household’s consumption expenditure which is a function of their disposable income, naturally record a rise. In the equation (2), as a result of the decrease in