Accounting Users And Characteristics Of Financial Statement Accounting Essay

1.0 IntroductionSai Kim, T. et al. , 2001, pg 1, said that â€Å" accounting is the procedure of recording, coverage, and construing fiscal information pertaining to an organisation. Accounting is frequently baffled with book-keeping, which involves merely the recording of economic events and is hence merely one portion of the accounting procedure † . Undertaking 1 is about the different users and their demands for Continental Limited fiscal statements. Accounting users divided into two users, it is internal users ( people within the organisation ) and besides external users ( people outside the organisation ) who use history to deduce fiscal information for their demands. Besides that, the features of these fiscal statements will supply utile information to the users. Continental Limited has an authorized portion capital of 1 million ordinary portions RM1 each. It operates sweeping and retail concern of selling a consumers merchandise. In undertaking 2, prepare the income statement and balance sheet of Continental Limited for twelvemonth stoping 31 Dec 2010 for the internal usage by company manager or publication. Income statement it is made by company at the terminal of each twelvemonth to cipher the net income and loss incurred in concern during the twelvemonth. While, balance sheet it is made by company at the terminal of each twelvemonth to enter the capital, assets, and liabilities of company at the terminal of the twelvemonth. In undertaking 3, prepare the income statement and balance sheet of Continental Limited for twelvemonth stoping 31 Dec 2010 in the recognized format for external coverage or publication. Distribution cost normally defined as the costs incurred to present the merchandise from the production unit to the terminal user. Besides that, administrative disbursals is refer to the costs of runing a concern that are non straight attributable to the production of goods or services. In undertaking 4, must establish on the income statement and balance sheet made in undertaking 2 and 3. Then, cipher the appropriate accounting rations for twelvemonth stoping 31 Dec 2010 and besides necessitate to compare them with the industry norms provided to measure the profitableness and liquidness of Continental Limited.2.0 Accounting users and Features of fiscal statementAccounting information helps users to do better fiscal determinations in the organisation. There have two different types of users in the fiscal information, there are internal users ( people within the organisation such as direction, employees, and proprietors ) and besides external users ( people outside the organisation such as creditor, revenue enhancement governments, investors, and clients ) who use history to deduce fiscal information for their demands. There besides have five regulative features of fiscal statement that will supply utile information to the users. These standards must be fulfilled to do the fiscal statements and histories that are utile to the users. Therefore, company should seek to fulfill the undermentioned standards when choosing and following the accounting constructs in fixing concern fiscal histories.2.1 Accounting usersThere have five different users and their demand for Continental Limited fiscal statements. The fiscal histories supply a wealth of information that is utile to assorted users of fiscal information. Investor is worried about hazard and return in relation to their investings. They need accounting information to cognize whether it is deserving for them to put in a concern or purchasing portions of the company. In add-on, client and debitor are the people who purchase goods and services provided by the company. They need accounting information about the company ‘s fiscal stableness to guarantee that the company is a unafraid beginning of supply and no danger of holding to shut down. As a clients of the company ‘s merchandises, they have a long-run concentration in the company ‘s scope of the merchandises and services. They may even hold to depend on the concern for certain merchandises and services. Besides that, a director is the individual appointed by the company proprietors to responsible for planning and directing the work of a group of persons, supervising the daily work of the company. They need accounting information about the company ‘s fiscal state of affairs as it is presently and as it is expected to be the hereafter to enable them to pull off the concern expeditiously and to do effectual control and planning determinations. Another accounting user is providers or creditor, the people who provide merchandising goods and services to the company on recognition. So, they need accounting information about the company ‘s ability to pay its debts for guaranting their aggregation from the company. The creditors include providers every bit good as loaners of the finance such as Bankss. Furthermore, employee of the company is people employed by the company to transport out concern activities. Therefore, they need accounting information about the company ‘s fiscal state of affairs. This is because, their future callings and the size of their rewards and wages depend on it. Therefore, employees need information refering the stableness and go oning profitableness of the organisation. In the decision, accounting users is of import to the organisation. This is because, the fiscal histories supply information that is utile to assorted users of fiscal information.2.2 Features of fiscal statementFirst is understandability, it means that the fiscal statements must easy to comprehensible. Users of fiscal statements are assumed to hold adequate cognition of concern, economic activities and accounting to analyze the information decently. Harmonizing to Helium.com ( 2010 ) , said that â€Å" understandability ensures that a user equipped with the basic cognition can spot information refering to the public presentation and fiscal place of an endeavor † . Besides that, the feature of the fiscal statement is comparison. The fiscal histories made based on accounting constructs should be comparable within the entity and across entities. Comparability within the entity is means that the fiscal statements can be compared with the old twelvemonth fiscal statements of the same company. While, comparison across entities is means the fiscal statement can be comparable with the history of other company. Another feature of the fiscal statement is relevancy. The fiscal histories prepared based on accounting constructs and policies should show relevant fiscal information which is capable of act uponing the economic determination of the users. Therefore, fiscal statements are for users to do economic determinations, the information must be relevant to the determinations that those users have to do. In add-on, relevant fiscal statements are seasonably, if the histories are prepared to supply required information in clip, it is relevant to the determination devising of the user. Contrary, if the histories are no prepared to supply information in clip, it is non relevant to the determination devising of the user. Furthermore, the feature of fiscal statement is dependability. Fiscal history must show dependable information to the users for determination devising. Harmonizing to SpiffyD ( 2012 ) , reference that â€Å" harmonizing to ACCA, â€Å" dependable † information does non incorporate mistakes that affect the economic determinations of users, nor is it biased or partial. This property is linked to faithful representation, since users should be able to handle with it as such. Users have assurance in dependable fiscal statements. Such statements are non misdirecting or intentionally constructed in a mode that could skew determinations or perceptual experience of the fiscal place or public presentation of an entity. It is deserving observing that the importance of auditing is increasing because it reinforces dependability † . In add-on, the feature of the fiscal statement is accuracy. The fiscal history must supply accurate fiscal information to the users for determination devising. The ground is, the inaccurate history information will take to inaccurate determination made by the user.3.0 Income Statement and Balance SheetIncome statement it is made by company at the terminal of each twelvemonth to cipher the net income and loss incurred in concern during the twelvemonth. Harmonizing to Steven Mark, L. , 2003, pg 25, he said that â€Å" the income statement besides referred to as a profit-and-loss statement, summarizes the company ‘s grosss, disbursals, additions, and losingss for a period of clip, such as three months or one twelvemonth † . While balance sheet it is made by company at the terminal of each twelvemonth to enter the capital, assets, and liabilities of company at the terminal of the twelvemonth.3.1 Working for note inquiry a to hClosing stock should be recorded at cost or net r esale value which one is lower. Since cost RM65000 & lt ; net resale value RM70000, the cost RM65000 should be shuting stock value put in the trading history of income statement and under the current plus in balance sheet. Cash Account RM RM Gross saless 5000 Purchase 4000 Stationery 700 Electricity 300 5000 5000 Gross saless in trading history of income statement = RM360000 from TB + RM5000 = RM365000 Purchase in merchandising history of income statement = RM200000 from TB + RM 4000 = RM 204000 Stationery as disbursal put in P/L history of income statement = RM7000 from TB + RM300 = RM7300 Gross saless committee as disbursal put in P/L history of income statement = RM18000 paid from TB + RM1500 accrued at terminal of twelvemonth = RM 19500 Then, accrued gross revenues committee RM1500 is recorded under the current liability in balance sheet Office wages as disbursal put in P/L history of income statement = RM28000 paid from TB – RM 2000 prepaid at terminal of twelvemonth = RM26000 Then, prepaid office wage RM2000 is recorded under the current plus in balance sheet Debtor Account RM RM Balance b/d 75000 ( – ) Bad debts 5000 Balance c/d 70000 75000 75000 Balance b/d 70000 Bad Debts Account RM RM Debtor 5000 P/L history 5000 ( Bad debts as disbursal put in P/L history ) Provision for bad debts shuting balance = 10 % ten Debtor shutting balance RM70000 = RM7000 Provision for Bad Debts Account RM RM 31 Dec 2010 Closing balance c/d 7000 1 Jan 2010 Opening balance b/d 5000 Increase different 2000 ( As disbursal put in P/L history ) 7000 7000 1 Jan 2010 Balance b/d 7000 and degree Fahrenheit ) Vehicles Account RM RM Balance b/d 300000 Vehicles Account a/c ( cost sold ) 50000 Balance c/d 250000 300000 300000 Balance b/d 250000 Provision for Depreciation on Vehicle Account RM RM Vehicle disposal history 12500 1 Jan 2010 Opening balance b/d 60000 ( Cost sold RM50000 x 5 % x 5 twelvemonth from 1 Jan 2005 to 1 Jan 2010 ) 31 Dec 2010 Balance c/d 60000 Depreciation as disbursal put in P/L 12500 history ( Vehicles shuting balance RM250000 x 5 % ) 72500 72500 1 Jan 2011 Balance b/d 60000 Vehicle Disposal Account RM RM Vehicle cost sold 50000 Provision for depreciation on 12500 vehicle sold Returns from disposal of vehicle 35000 Difference for Loss on disposal of 2500 vehicle ( As disbursal put in P/L history ) 50000 50000 Provision for Depreciation on Premises Account RM RM Balance c/d 5400 1 Jan 2010 Opening balance b/d 40000 Depreciation as disbursal put in 14000 P/L history ( Premisess cost from TB RM350000 x 4 % ) 54000 54000 Balance b/d 54000 g ) Taxation charge RM15300 is deducted from net net income at the underside of income statement. It is besides recorded as accumulated revenue enhancement RM15300 under current liability in balance sheet H ) Proposed divided to be deducted from net net income at the underside of income statement = 2 % x RM500000 Share capital from TB = RM 10000 Then, the proposed divided RM10000 is recorded under current liability in balance sheet.3.2 Income statement of Continental Limited for twelvemonth stoping 31 Dec 2010 for internal usageIncome Statement of Continental Limited for Year Ending 31 Dec 2010 for Internal Use RM RM RM Gross saless 365000 Less Return inwards 10000 Net gross revenues 355000 Less Cost of gross revenues: Opening stock 50000 + Purchases 204000 – Tax return outwards 15000 + Carriage inwards 5000 194000 Less Closing stock 65000 179000 Gross net income 176000 Add Income: Dividend received 5000 181000 Less Expense: Stationery 700 Office electricity & A ; H2O 7300 Office salaries 26000 Gross saless committee 19500 Bad debts 5000 Addition in proviso for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicle expense 12000 Interest charges 3000 104500 Net net income 76500 Less Taxation charge 15300 Less Proposed dividend 10000 Net income for the twelvemonth 51200 Add Retained net incomes brought frontward 100000 Retained net incomes carried frontward 1512003.3 Balance sheet of Continental Limited as at 31 Dec 2010 for internal usageBalance Sheet of Continental Limited as at 31 Dec 2010 for Internal Use RM RM Fixed assets / Non-current assets Office premises at cost 350000 ( – ) Provision for depreciation on premises 54000 296000 Vehicle at cost 250000 ( – ) Provision for depreciation on vehicle 60000 190000 Long-run investings 100000 586000 Current assets Closing stock 65000 Debtors 70000 ( – ) Provision for bad debts 7000 63000 Bank 42000 Prepaid office wage 2000 172000 758000 Issued portion capital Share capital 500000 Add Reserve Retained net incomes carried frontward 151200 Stockholders ‘ equity 6512000 Add Long-term liabilities / Non-current liability Loan 55000 Add Current liabilities Creditors 25000 Accrued gross revenues committee 1500 Accrued revenue enhancement 15300 Proposed divided 10000 51800 7580004.0 Distribution costs and Administrative disbursalsDistribution costs besides known as distribution disbursals. Distribution cost normally defined as the costs incurred to present the merchandise from the production unit to the terminal user. The distribution cost is points such as gross revenues staff ‘s wages and committee, passenger car outwards, depreciation of bringing new waves, advertisement and show disbursals. Harmonizing to Readyratios.com ( 2011 ) , reference that â€Å" administrative disbursals refer to the costs of runing a concern that are non straight attributable to the production of goods or services. Administrative disbursals are related to the organisation as a whole as opposed to the single sections † . Administrative disbursals consist of such points as wages, legal and accounting charges, the depreciation of accounting machinery, public-service corporations, rent, and housework charges.4.1 Classify the disbursals into distribution cost and administrative disbursalsDistribution costs Administrative disbursals RM RM Stationery – 700 Office electricity – 7300 Office salaries – 26000 Gross saless committee 19500 – Bad debts 5000 – Addition in proviso for bad debts 2000 – Loss on disposal of vehicle 2500 – Depreciation on vehicle 12500 – Depreciation on premises – 14000 Vehicle disbursals 12000 – Entire 53500 480004.2 Income statement of Continental Limited for twelvemonth stoping 31 Dec 2010 for external coverageIncome Statement of Continental Limited for Year Ending 31 Dec 2010 for External Reporting RM RM Employee turnover 355000 Cost of gross revenues 179000 Gross net income 176000 Distribution cost 53500 Administrative disbursals 48000 101500 Operating net income 74500 Dividend received 5000 79500 Interest charges 3000 Net income on ordinary activities before revenue enhancement 76500 Taxation charge 15300 Net income on ordinary activities after revenue enhancement for the twelvemonth 61200 Proposed dividend 10000 Retained net income for the twelvemonth 51200 Retained net income bought frontward 100000 Retained net income carried frontward 1512004.3 Balance sheet of Continental Limited for the twelvemonth stoping 31 Dec 2010 for external coverageBalance Sheet of Continental Limited for the Year Ending 31 Dec 2010 for External Reporting RM RM RM Fixed Assetss Tangible Assetss: Premisess 296000 Vehicle 190000 486000 Investing: Long term investing 100000 586000 Current Assetss Stock 65000 Debtors 63000 Prepaid office wage 2000 130000 Cash at bank 42000 172000 Less Creditors: Sums Falling Due Within One Year Creditor 25000 Accrued gross revenues committee 1500 Accrued revenue enhancement 15300 Proposed dividend 10000 ( 51800 ) Net current Assetss 120200 Entire Assets Less Current Liabilities 706200 Less Creditor: Sums Falling Due After More Than One Year Loan ( 55000 ) 651200 Capital and Reserve Called up portion capital 500000 Net income and Loss history 151200 6512005.0 Accounting ratiosAccounting ratios is used to specify of import relationship between the figures shown on a balance sheet, in a net income and loss history or in any other portion of accounting organisation. Therefore, accounting ratios shows the relationship between accounting informations.5.1 Table of ratio computationRatio with expression Ratio computation for twelvemonth 2010 Industry norm Percentage of gross net income on gross revenues = Gross net income x 100 176000 ten 100 = 49.58 % 30 % Net gross revenues 355000 Percentage of operating net income on gross revenues = Operating net income x 100 74500 ten 100 = 20.99 % 18 % Net gross revenues 355000 Capital employed = Closing capital + Long-term liabilities = ( Fixed assets + Current assets ) -Current liabilities = ( RM586000+RM172000 ) -RM51800 = RM758000-RM51800 = RM706200 Tax return on capital employed ( ROCE ) = ( Net net income + Interest charges ) x 100 76500 + 3000 x 100 9 % Entire assets – Current liabilities 758000 – 51800 = 79500 tens 100 706200 = 11.26 % Current ratio = Current assets = 172000 2: 1 Current liabilities 51800 = 3.32: 1 Stock turnover = Cost of gross revenues Average stock value = Cost of gross revenues = 179000 ( Opening stock + Closing stock ) / 2 ( 50000 + 65000 ) / 2 = 179000 57500 =3.11times Stock turnover period 365 yearss = 365 yearss 90 yearss Stock turnover 3.11 times = 117.36 yearss Debtor aggregation period = Debtor = RM63000 Net recognition gross revenues RM365000 – RM 10000 = Debtor = RM63000 Gross saless – return inwards RM355000 = 0.1777: 1 Debtors collection period = Debtor ratio x 365 yearss =0.177 x 365 yearss 45 yearss =64.6 yearss Creditor ratio = Creditor = 25000 Net recognition purchase 204000 – 15000 = Credit = 25000 Purchase – Tax return outwards 189000 = 0.132: 1 Creditors payment period = Creditor ratio x 365 yearss = 0.132 ten 365 yearss 60 yearss = 48.18 yearss5.2 Profitableness of Continental LimitedThe per centums of gross net income on gross revenues is 49.58 % is higher than industry norm is 30 % because the company is uneffective and inefficient in buying goods and services from the providers doing higher purchase cost and besides uneffective usage of stuff and labor causation higher production cost to diminish gross net income. In add-on, per centum of operating net income on gross revenues is 20.99 % and industry norm is 18 % . Higher per centum of operating net income on gross revenues indicates that company is uneffective in its outgo control. Besides that, ROCE besides higher than industry norm is 20.99 % and 18 % . This is because, it is bespeaking the lower net net income generated in relation to the capital employed.5.3 Liquid of Continental LimitedCurrent ratio of company is higher than industry norm is 3.32: 1 and 2: 1which is much that the thought ratio of 2: 1, the current ratio is higher or equal to 2: 1, th e larger sum of current assets can be used to finance current liabilities, bespeaking that company is financially stable and able to finance its short-run debts. Furthermore, the stock turnover period is higher than the industry norm is 117.36 yearss and 90 yearss. The higher stock turnover period indicate fast stock turnover in concern where the goods and services purchased are kept in stock for a short clip and the fast stock for short clip and so fast taken out from stock for resale. In add-on, debitor aggregation period is higher than industry norm is 64.6 yearss and 45 yearss. Higher of debitor aggregation period indicate that company has given longer recognition clip to let debitor ‘s owing, causation, longer clip taken by company to roll up money. While, the creditor payment period is lower than industry norm is 48.18 yearss and 60 yearss. The lower creditor payment period show that company has obtained shorter recognition clip for having and paying creditors.6.0 Conclu sion and RecommendationIn the decision, making this rule of accounting assignment I have learnt a batch of cognition about the rule of history. I already know the different types of accounting users and besides the features of the fiscal statement. Besides that, making this assignment besides has larn how to fix the income statement and balance sheet. The benefit I get from this assignment is larning accounting will assist us to makes concern or personal fiscal determinations. Another benefit is accounting cognition will assist us to understand the significance of the fiscal information.

Benefits in Youth Football

Since the creation of man, sports have had a tremendous role in the way people live their lives. From the time we are born, until our elderly age, most of us are involved in some way with sports. Whether it is a scrimmage game of soccer at recess in elementary school, playing on the varsity athletic team or simply watching the Olympics or sporting events on television, sports have an influential role in our everyday lives. The outstanding popularity of the sports industry has profoundly affected youth sports organizations that an estimated twenty-six million children ages six through eighteen participate in at least one school or community based athletic program (Smith & Smoll, 1997). Well structured sport programs can provide youths with opportunities to participate in activities that have immediate and long term benefits, both psychologically, physically, and socially (Willox, 1994). A large psychological benefit of sport participation is that sports can boost the self esteem of the people participating. The self-esteem of children is boosted when parents, coaches, and other teammates give the child positive feedback and show a sense of pride in what the child has accomplished (Bilich, 2006). Numerous studies have shown that girls who participate in physical activity such as sports are more likely to have more positive feelings of self-worth/self-esteem and a more positive body image than girls who are not very physically active in sports (USA Football, 2006). This feedback is also important because it encourages young competitors to view success as achieving their own realistic goals, rather than depending on winning as the main reason for success. This psychological benefit of self esteem in many cases goes along with academic performance. A study conducted by Hardiness Research of Wyoming found that by a 2:1 ratio for boys and a 3:1 ratio for girls, those who participate in sports perform better in school, do not drop out and have a better chance to get through college (USA Football, 2006). Young athletes can learn to handle misfortune, whether its picking themselves up after losing a big game or not getting as many minutes in as they wanted and can learn to find ways to deal with losing and go on, because there's another game in a couple days, next week or even next year. These youths can learn to figure out what to do to get what they want for themselves and they learn to realize that if they put in extra time on fitness or work on specific weaknesses in their game they can obtain personal goals. Kids who interpret heir involvement on a task as successful persist and their motivation to be involved remains high (Anshel, 2003). This type of attitude behavior can be used on the field and off the field such as a classroom setting. High quality sports programs in public housing locations can significantly reduce the number of behavioral and emotional disorders in children and teens that live out there in low poverty social class neighborhoods. Participation in sports help emotionally disturbed teens become more confident, more expressive, and more independent (Bilich, 2006). If you take into account the inner city kids that don't have a parent there to make them get up and go to school then sports may be the deciding factor for them. A study done by the Women's Sports Foundation found that girls who participate in sports are 80 percent less likely to have unwanted pregnancies and 92 percent less likely to get involved with drugs than those who don't participate in sports (USA Football, 2006). Finally physically disabled youth who have taken part in sports have shown improvements in self esteem, self concept, and self acceptance. This is important because a youth who is physically disabled has every right to play a sport just like a youth who is physically healthy and almost every sport out there can be modified to allow participation by someone with a disability. Also across the country, sports programs such as the Special Olympics that are designed for children and adults who wish to compete against others with mobility and vision impairments are growing in number (Devine, McGovern & Hermann, 1998). This is a large boost in the physically disabled youth's self-esteem because that youth knows that their participation in sport allows them the opportunity to advance in sport just like a healthy youth can. Physical activity is essential for children; therefore sport participation has many physical benefits for youths (Willox, 1994). In the United States there is a very unhealthy trend of physically unfit children going on. According to a recent study by the Harvard School of Public Health seven out of ten kids in our nation are out of shape and the incidence of obesity has increased by more than 50 percent among America's children and teen since 1976 and continues to grow at a staggering rate (Metzel & Shookhoff, 2006). When children participate in sports activities they get some of the exercise they need to improve their quality of life and can help prevent children from becoming obese. Physical activity regulates obesity because it increases energy expenditure, suppresses ppetite, increases metabolic rate, and increases lean body mass (Willox, 1994). Even though regular physical sport activity has been shown to improve physical fitness, it can also help in preventing many different health problems down the line that youths who participate in sports are more likely not to develop than youths who do not participate in sports. Women who participated in organized sport and fitness programs as children ha ve significantly higher done densities as adults than women who were not active as children (McCulloch, 1990). Some long term physical activities, particularly gymnastics and swimming, are effective in reducing asthmatic symptoms, frequency of hospitalization, and use of medication for children between 5 and 14 years of age (Willox, 1994). By reducing the symptoms of the diseases the child may have to see a doctor less than if they were not participating in sports. Life is inherently stressful, and youth sports provide ample opportunities for child athletes to cope effectively with sport related stress (Anshel, 2003). Therefore, sports and physical activity also allow youths to clear their minds of academic and social pressures, to literally run off the tension that's accumulated in their muscles. This may serve as an inoculation to build antibodies in children against the more harmful stress viruses they will encounter later in life (Anshel, 2003). This can prevent children who have participated in sports not to develop negative lifelong attitudes toward physical activity, and continue an active lifestyle compared to children who have not participated in sports may in the future experience an inactive lifestyle. Finally, because sports increase an awareness of one's body and how it responds to different stimuli and circumstances, sports help prevent drug and alcohol abuse (Willox, 1994). Research has shown that students who participate in interscholastic sports are less likely to be regular and heavy smokers; students who play at least one sport are 40 percent less likely to be regular smokers and 50 percent less lively to be heavy smokers; regular and heavy smoking decreases substantially with an increase in the number of sports played (USA Football, 2006). Since most older and successful athletes value what their bodies can do and want to maintain those abilities, youths find this as the opportunity to also be a good athlete by telling their friend no to drugs, booze and other high risk, unhealthy behaviors. Sports are a social activity. Youth athletes develop relationships with their teammates and coaches that can sometimes last a lifetime. For boy, sports are a primary and unfortunately sometimes the sole, way of socializing with others and in many schools and communities non-athletic males find it difficult to develop a social network at all; for girls on the other hand, girls tend to define themselves through their relationships rather then achievements, sports offers yet another way to make friends and create an alternate peer group (Metzel & Shookhoff, 2006). Therefore youths involving themselves in sports can also socially and psychologically give children a meaning of self worth and self concept by having a feeling of belonging. This socializing and sense of belonging can also allow children and youth to develop their communication skills as well as learning to work together and cooperate to produce teamwork. Sports also allow youths to take leadership roles and step out into the forefront (Willox, 1994). Whenever possible give youth athlete players an opportunity to make decisions that affect their play or the game because when a players position, team strategy and other individual decisions can help the team meet their needs and succeed the individual meets their needs for self-determination (Anshel, 2003). Self determination is a key factor in youths to continue wanting to be socially involved in a team for their own benefit. Sport participation in children and youths are excellent places for teaching of cooperative values and skills such as communication, honesty, sportsmanship and teamwork that can promote a sense of strong positive and social values (Willox, 1994). Sports are very beneficial to children and youths that participate in them. Sports teach the participants many lessons that can carry over into the real world and help succeed in the rest of their life. In fact 80 percent of women identifies as key Fortune 500 companies participated in sports during their childhood (USA Football, 2006). Youth sports provide a safe environment where youths and teens can build on their goals and dreams of maybe one day becoming a professional athlete, while also building their psychological, physical and social values for a more successful future.

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Hybrid Cars Pros and Cons - Essay Example This is not to suggest that hybrid vehicles do not provide certain benefits, they most certainly do, but that some of the benefits are not as complete as the media would have us believe. Indeed, in addition to certain overstatements regarding the benefits of hybrid vehicles, there are some disadvantages. A more sober analysis of hybrid vehicles demands a careful examination of the extant of the advantages and disadvantages rather than lofty statements unsupported by the evidence. To this end this essay will discuss the rationale for pursuing hybrid technologies, define more precisely what is meant by a hybrid vehicle, and discuss the advantages and disadvantages. As an initial matter, one cannot understate the significance of the motor vehicle to the American way of life. They are pervasive as they are used by individuals for leisure, by individuals for getting to work, and by businesses for commercial transportation. A review of the statistical data is staggering. In a recent report by the United States Department of Transportation it was stated that there are more than one hundred and thirty-six million automobiles, more than ninety-five million other types of two-axle four tire motor vehicles, and more than eight hundred busses, more than eight million trucks (Number of Aircraft, Railcars, Vehicles, and Vessels, 2005: n.p.). In short, there are there are, perhaps, more motor vehicles in the United States than human beings. Having this many vehicles, in turn has consequences. The pollution generated by these motor vehicles is similarly staggering. The 28th National Air Quality and Emission Trends Report, for instance, that motor vehicle mi les traveled continues to increase and that this factor is one of the most significant contributors to air pollution (2003: 1). This pollution poses severe risks to public health; indeed as again stated by the 28th National Air Quality and Emission Trends Report "Exposure to air pollution is associated with numerous effects on human health, including respiratory problems, hospitalization for heart or lung diseases, and even premature death. Children are at greater risk because they are generally more active outdoors and their lungs are still developing. The elderly and people with heart or lung diseases are also more sensitive to some types of air pollution" (2003: n.p.) Even a cursory examination of the relevant statistical data demonstrates that motor vehicles are pervasive in American society and that they generate substantial expenses both in terms of financial expenditures and in terms of public health. Hybrid Cars: Definition and a Comparative Analysis It is within this context, attempting to minimize financial, environmental, and public health costs, that the hybrid car has generated so much excitement. Most generally, a hybrid car refers to a car that can use two or more separate sources of power. Although there are different types of hybrid motor vehicles, this essay is most concerned with a hybrid car that uses an internal combustion engine and an electric motor as its two separate sources of power. This further reduces the analysis to power which is typically generated by oil versus power which is generated by an electric battery. This type of car has proven extraordinarily

Business Planning-The Twist Kettle Assignment Example | Topics and Well Written Essays - 1750 words

Business Planning-The Twist Kettle - Assignment Example Twist Kettle was basically designed to address these problems and introduce in the mainstream market a more improved kettle. The product is designed along the lines of eco products; preventing energy waste while at the same time is distinguished by the ease of use. According to Blackwell, pricing is normally a very vital aspect of any product.T he market price of the twist kettle makes it affordable for the average household, thus providing adding value. The project is extremely competitive and the commercialization process is expected to gain significant market share. This was after intensive market research was conducted investigating consumer attitudes to sustainable products with the intention of knowing what exactly consumers had in mind in regard to a sustainable kettle that could appeal to the wider market rather than just environmentalists. An aspect that Rogers recommended greatly in his written works about innovations. Before venturing into any business, in one's plan, ther e must be a rationale to as why they have decided to venture to that said business. The group sat down and came up with a design that embodied sustainable features but within a conventional kettle form which the content of this report is about. Â  Here is a brief summary of some of the key elements in this Twist Kettle business plan devised by our group. It largely talks about our product which is the kettle and of what importance and benefits it has over what has been on the market. The whole concept of marketing it and the concerned team and not forgetting other closely related aspects like the financing.

Personal statment Statement Example | Topics and Well Written Essays - 500 words - 6

Statment - Personal Statement Example st me with pointers and the knowledge of how to go about using e-business and ensuring not only its success but to ensure the business gains competitive advantage by using of minimal resources and acquiring a sustainable, permanent client base in the business. My first degree has provided the economic and financial side of handling a business. This includes issues such as the external and internal factors to watch out for as well as how to invest. What type of investments to make and at what time while ensuring that I get maximum profits using minimal resources and expenditure are other tips acquired. With this background in business, I feel that the only thing I miss is the technology and global aspect of the business. With everything becoming global, I do not want to be left out and INT course will provide me with the necessary skills to fulfil this desire. One of my hobbies is to indulge in financial articles reading of success and failure stories of entrepreneurs and corporations. This has provided me with a passion to succeed and avoid the factors that may lead to failure. One greatest way of doing so is having international management knowledge and skills that will enable me be competitive in any business globally. I am a highly driven person who is self-motivated and this will enable me conduct more research on my goals while studying the International Technology Management. This research will be on global business issues and technology relevant to mu course. The research will also ensure that I am on top of the syllabus at all times and engage regularly in discussion with my professors and fellow students. One of my future goals includes owning an online business that will be dedicated to purely providing international economic, financial and technological advice to entrepreneurs and small companies. This is so because these are the majority in the market and hence the business will not lack customers. They are also the majority who are hit by economic

Public international law Essay Example | Topics and Well Written Essays - 1500 words

Public international law - Essay Example Part 1: Background on the Dispute In 1858, Costa Rica and Nicaragua ratified a Treaty of Limits granting Nicaragua sovereign jurisdiction over a 140 km stretch of the San Juan River, and Costa Rica sovereign rights over its right bank, as well as certain ,navigational rights, "con objetos de comercio."2 An 1888 arbitral award rendered by United States President Grover Cleveland affirmed the Treaty's continuing validity3 and upheld Costa Rica's right to navigate the river with revenue service vessels, but not war vessels.3. In 1916, the Central American Court of Justice held that Nicaragua breached the 1858 Treaty by signing the Chamorro-Bryan Treaty of 1914, granting the United States "exclusive proprietary rights" for the construction and maintenance of an inter-oceanic canal through the river. Excluding a 1956 Agreement on river traffic and protection of the border, no events of significance to the treaty regime occurred for almost seventy years. Starting in the 1980s, Costa Rica p rotested Nicaragua's introduction of new restrictions on navigation, while Nicaragua alleged Costa Rica was exceeding its right of free navigation under the 1858 Treaty. Tensions mounted. On September 29, 2005, Costa Rica instituted proceedings against Nicaragua at the ICJ claiming that Nicaragua was in breach of its obligations under the 1858 Treaty. Nicaragua raised no objections to the Court's jurisdiction. Costa Rica sought an order declaring Nicaragua in breach, and requiring Nicaragua to cease unlawful conduct, make reparation, and give assurances of non-repetition. Nicaragua denied breaching any obligations, asserted that any obligations allegedly breached did not derive from any international law rule, and sought a number of rulings on its power to regulate Costa Rica's navigational rights. Part 2: Summary of the Judgment The July 13, 2009 Judgment provides concrete guidance on the extent of Costa Rica's right to free navigation, defines the scope of Nicaragua's power to reg ulate Costa Rica's right, and identifies a customary right of Costa Rican riparians to engage in subsistence fishing. Specifically, the Court held that Costa Rica has a treaty right to free navigation "for the purposes of commerce," including the transport of passengers and tourists, and that Nicaragua cannot impose visa or tourist card requirements on passengers of Costa Rican vessels. Also, the Court concluded that Costa Rican riparians have the right to navigate between their communities to meet everyday essential needs, as do Costa Rican official vessels used solely to provide essential services to riparian communities. Costa Rica does not have the right, however, to navigate with vessels carrying out police functions, to exchange police border post personnel, or to resupply posts. The Court ruled that Nicaragua has the right to require Costa Rican vessels to stop at the first and last Nicaraguan posts on their route; require river travelers to carry an identity document; issue, but not charge for, departure certificates; impose navigation timetables; and require vessels to display the Nicaraguan flag. Part 3: The Judgement 1. On 29 September 2005 the Republic of Costa Rica filed in the Registry of the Court an Application of the same date,

Moral Dilemas Essay Example for Free

Moral Dilemas Essay This situation is a moral dilemma because Captain Ericson has to make a very hard decision, to either destroy the u-boat whilst killing the men in the water or to save the stranded men but risk future trouble and destruction by letting the u-boat go ie it is a situation to which his everyday morality cannot identify a solution. The ethical principles in this situation are very simple but it is very hard to determine what is best for everyone. If you sink the u-boat and kill the men you may have saved the lives of thousands of people in the future but at the same time you have slaughtered 40 hundreds of your own men who have done nothing but fight for their country. Having said this if you leave the u-boat and save your comrades from the water you have saved the lives of a few men but risked the lives of tens of thousands in the future. By destroying the u-boat he is obeying the principle of the military duty of an officer to his superiors and his country by destroying the enemy, and I quote attacking at all costs. On top of performing his military duty by getting rid of the u-boat he is likely to save the lives of the men on convoys that would be threatened by the same u-boat if it were not destroyed. Ericson shut and battened down his mind because it is human nature to doubt a decision directly after having made it; this is done because of our need for perfection. And so Ericson did this because he did not want nor could he allow doubt to enter his mind for even a second for fear of inaccuracy in judgement and failure to carryout his decision with precision. Also in order to be at ease with his decision he constantly needs to reassure himself that it was the right choice and this would be extremely hard to do if he constantly had doubt creeping into his head. Also he needs to block out all human emotions and pity for those men in order to make the correct decision. Some would argue that Ericsons actions were completely irrational because instead of avoiding violence and death which would have spared many lives he went ahead with his military instinct, as a result killing many men both English and foreign. Some would argue that he had the chance to come out of the situation without a slaughter on his hands, which according to the religious man would have been the moral thing to do. However we must ask ourselves what we are doing in a war if we are not prepared to make a decision based in military procedure and ethics for the greater good. Therefore from my point of view I feel that Ericson made a responsible decision taking into account the factor of the safety of other men in an extremely pressured situation, a situation which thankfully I will probably never have to make nor do I feel I would have the strength nor the character to make a well balanced decision and stand for the consequences. His decision may not have been the right one but there are always going to be people with different points of view on things but whether it was the right one or not is not really relevant nor should it be dwelt upon as everyone makes mistakes at some point in their lives. In this case it was his decision to make because his superiors obviously thought he was the right man for the job, not without reason and so he made the decision under extreme pressure and in a situation which did not have many alternatives which he had been appointed to make following not moral procedure but military procedure as is the custom during. And so taking all of this into consideration I personally feel he did the right thing. As always with a question like this we must consider both arguments. To be honest we cannot establish whether Ericson is a good person or not, as the case may be simply by examining one event as people make mistakes, that is what makes us human. Having said this there is no real reason to assume that his actions were a mistake and that he acted wrongly. On the contrary I feel that Ericson did exactly what a man in his position should do. He acted only after he was sure and only after taking into account the consequences of his actions and in this case he clearly felt that he would be acting for the greater good. In war it is the norm to sacrifice one man for the safety of hundreds of others and I feel that even thought his theory is not religiously moral it is still correct because in a time of war we have no time for things like moral issues, its either kill or be killed, the enemy will shoe no mercy so why should we. Therefore I do think that he is a good person as I simply think that he is a very stressed out man in a very difficult situation with the lives of hundreds at his mercy trying to do the right thing which is military procedure which he would have been taught; kill for the greater good. Having said this a religious man would say not necessarily that he is a bad man but that he made the wrong decision in this case because instead of avoiding murder which although is lisenced in war is morally wrong. He would look much deeper into the emotions of those men in the water which is exactly what military school trains you not to do, mixing emotions with actions can get you confused and in a military situation this can make you weak and vulnerable. Therefore in conclusion I think it is fair to say that we cannot really establish whether he is a good man or not but that according to some peoples views he made the wrong decision.

Generation Gaps in Culture

Generation Gaps in Culture Literature Review 2.1.Introduction This chapter deals with the main theme which is ‘the Generation Gap’ and also analyses the general notion of Generation Gap. It will discover the causes of Generation Gap as well as revealing the analysis of the causes and the effects on the society in general. 2.2The concept of Generation Gap ‘Generation Gap’ is a term generally used to define the differences in culture, thought and behaviour between younger generations and their elders. It can be also described as the changes taking place when older and younger people are unable to comprehend each other because of their different experiences, attitudes, lifestyles and activities. A generation is â€Å"a select group born during the same years that experienced momentous events during significant development cycles† (Kupperschmidt, 2000). â€Å"Generation gap† was heavily researched in the 1960s and 1970s (Smith, 2000). With the ongoing process of life, there will always be new generations. As society continues to progress and new technological innovations develop, a generation gap will continuously be predominant. The old are completely convinced that the ideas they have had throughout their lives are the ultimate and ideal. They disregard certain vital issues that are no longer valid in the case of modernity’’ (Neff, 2011). The changes that occur as society evolves will never allow for complete agreement between generations. The Generation Gap is one of the perhaps most debatable issues of the era (Aliampi, 1969). A generation is based on the range of birth years of a group of people. Generations may span several centuries from the time when people are individuals. Not all members of a generation demonstrate the same personalities. Generation differences were apparent in societal movements or changes (Brunswick, 1970). Generation gaps are unavoidable occurrences that take place in society. These changes in society arise because people become accustomed to an unstable environment. As our society progresses, people tends to change their likes and dislikes. These changes in society are important for development. 2.3History of the Generation Gap Even though there has been changes between the generations all the time, until the twentieth century the drastic transformations that the term implies were not greatly in evidence. Previously during that era, society was not considerably mobile. Normally, young people were living in extended families. They were either working on their personal farm or in a relative business. With the introduction of TV and shows, the youngsters were exposed to traditional impacts unfamiliar to their own relatives and values (Adcox, 2015). The 1920s presented the younger generation to jazz melody and disco galleries, consequently constructing a gap between them and their seniors. But the actual reason behind the widening of the generation gap lies in the 1950s (Baby Boomers) when the soldiers had just come back from wars and started having kin. The veteran was actually a little harsh in nature and disliked the young who were greatly influenced by the arrival of the rock way of life. The generation gap of the 1960s was because the older generation had severe values that the younger generation disagreed and they rebelled. Different diversions of pop culture were created, like Rock and Roll, Discos, and hippies. The following great gap was generated in 1980s that presented the MTV era (Pop, Rock, etc.) come from all parts covering the new generation completely different from their seniors. This gap begun widening enormously in the 1990s and now prolonged in leaps and bounds (The Generation Gap in India). 2.4Types of Generations 2.4.1Generation 1 (1900s – 1920s) The generation of the 1900s – 1920s had a life expectancy of 47 years. Families were outsized during that time and infant death was high. Around a fifth of women were losing their lives in childbirth. Delivery was done at home itself. They were doing teamwork, accepting the hierarchical chain of command and performing all the task without complaining (Codrington, 2008). Tradition and history guided their attitudes and beliefs. Individuals of this generation were â€Å"past oriented and history absorbed† (Zemke et al., 2000, p.39). This generation were loyal and patriotic (Smith, 2011). People of this generation were unlikely to make complaints regarding conditions in which they sense uncomfortable (Zemke et al., 2000). 2.4.2Silent Generation (1920s – 1945s) The Silent Generation valued family and patriotism. They had a parent remaining at home to look after the offspring, favoured dependability, and remained with one company over time (Allen, 2004). They were brought up in serious intervals when everybody were obliged to work. They were conventional and working hard as they hated getting into debts. They considered that by entire hard work, they could achieve success (Codrington, 2008). 2.4.3Baby Boomers (1946s – 1960s) Baby boomers have been identified as being good at relationships. They respected others rights and did not find mistakes on others (Rath, 1999 and Zemke et al., 2000). Baby Boomers â€Å"may not agree with stands and opinions of every part of the cohort group or exhibit the same behaviour in the same situations, but they do, in their hearts, understand one another† (Zemke et al., 2000, p.72). They are individuals who work to earn their living and willing to sacrifice to attain success (Kerstein, 2014). They like adventure and tend to take risks. They are the primary generation to realise lifetime unemployment no longer exist, so job security means nothing to them, but they consider job satisfaction. They are the first generation to divorce in a large extent and at a younger age than the prior generations (Soroptimist, 2010). 2.4.4Generation X (1960s – 1989s) The generation X raised up undergoing an era of crises. Generation x is often considered as the â€Å"lost or overlooked generation† (Ware et al., 2007, p.59). They were the first offspring in the olden times that mothers could take pills not to have. Throughout the turbulent era of the 1970s, majority of the generation X grew up (Smith, 2011). They work to have a life not live to work, they struggle to have balance in their lives. They are spiritual explorers who have faith in supernatural (Codrington, 2008). They are independent and are determined to be responsible and in control. They focus on their goals and solve problems (Soroptimist, 2010). 2.4.5Generation Y (1989s – 2000s) Generation Y are spoilt by computers and intense technological advances. One of the foremost features of this generation is their relaxation with technology and being good at it (Kersten, 2002 and Niemiec, 2000). They are the first generation to grow up with internet and they are dependent on technology (Soroptimist, 2010). They are born with a micro-chip in the mouth instead of a golden or silver spoon. This generation considers that because of technology, task can be done everywhere (Smith, 2011). They are self-confident and egotistical as well (Codrington, 2008). A majority of generation Y were familiar with â€Å"divorce, drugs, sex, AIDS, gangs and guns† (Zemke et. al., 2000, p.136). This generation committed to work in group for development and this has also been an indicative of their workplace conducts (Zemke et al., 2000). 2.5.The Notion of Generation Gap Generation gap has been considered as an unavoidable obstacle for the communications between the young and the old ones. These conflicts are normally arise as a result of urbanization, industrial development and family mobility (Bengtson and Achenbaum, 1993). The physical separation of the youngsters and the elders has led to a lack of consistent intergenerational connection and a rise in misperceptions and misunderstanding between the young and old generation (Newman, 1997). Becker (2000) stated that â€Å"distinct generations emerge as a result of the effects of discontinuous macro-social change on individual behaviour during the formative period of the life course. As soon as a new generation has developed, the development of its members before and after the formative period can be studied together with research on institutions related to the new generation† (p. 117). Mead (1970) stressed on the fact that, â€Å"Adults today know more about change than any previous generations. So we are set apart both from earlier generations and from the young who have rejected the past and all that their elders are making of the present† (p. 79). Gutman (1985) contended that in the modern society â€Å"the present younger generation had been socialized into believing that ‘young is beautiful, old is ugly’ in retaliation to if ‘the young knew and the old could’ (Jefferys 1997, p. 82). Chow (2001) pointed that youngsters care and give attention to their parents as well as accepting and obeying their preferences in the form of showing respect them. He also suggested that, â€Å"children nowadays are not as keen to consult their parents as in the past† in both side on marriage and job seeking. The social circumstance have evolved in such a way that they have often made the guidance of parents irrelevant and in appropriate (Chow, 2001). Children failed in fulfilling parents hopes on obedience when making their lifetime choices. Thus, this is one of the key issues in the reoccurrence of the ‘generation gap’. 2.6.The Causes of Generation Gap Generation gap has developed in society presently from numerous factors such as technological innovations, fashion, the evolution of the media, gifts, communication, attitudes, and sex. These aspects cause people to change in different ways that changes human opinion of what is right and generally acceptable, or to make a distinction between good and bad. These factors may cause discrepancies between generations, but they overall lead to positive development in society. 2.6.1Technological innovation At an early age, the younger generation starts making the use of technology and they never overwhelmed by it (Kelty, 2000). As the youth have grown up with technology and developed flexible skill, they are now considered as ‘digital natives’ (Courtois et al., 2009). The younger generation ‘know what to do’ with different updated technologies as they make the use of them more often with the pre-existing technology (Facer et al., 2001). Older generation find it difficult to learn how to use technology unlike the younger generation (Kelty, 2000). They have the feeling of sore when there are advancement in technology. Throughout the previous three eras, the degree and speed of technological advancement has brought new interest in generational differences (Clark. 2009 and Livingstone, 2003). 2.6.2.Television One of the most important creations that has influenced the younger generation is the Television. Nowadays, television is superb compared to the television that the older generation. The television that the older generation remembers is dissimilar, it contained fewer channels and were available mostly in black and white and it was much smaller (Neff, 2011). Because of these changes, a big generation gap has developed concerning entertainment and the ethics resulted from it. Televisions turned to be more predominant in children’s bedrooms (Jordan et al., 2010). Video game strategies are no more restricted to comforts that assign to televisions as it was long ago, however they are now accessible in the form of handheld devices as cellular phones (Vaterlaus, 2012). The multi-uses of television have widen the gap between the generations. The T.V remote control has become too complex for the old person who used to on/off button. The old may not necessarily be uneducated but they ar e not a tech-savvy as their children and grand-children. The same goes for the other gadgets such as video games, smart phones, iPad and iPhone. 2.6.3.Internet The Internet has had the major influence of widening the generation gap. It is the foremost persuasive technological innovation in the world nowadays with its multiple uses (Neff, 2011). The technology used to reach the internet has also advanced. The private desktop computer transformed into the laptops, and tablets. The internet can be currently reached on strategies as small as iPods and cell phones anytime and anywhere. Cell phones that permit internet access are referred to as â€Å"Smartphones† (Vaterlaus, 2012). A technology revolution has been produced by the internet in the younger generation. Internet is used by the younger generation every day and it also permit children to develop a sense of freedom. These changes in ethics have been prominent as main differences between generations (Neff, 2011). Consequently, these technological inventions lead to a rise in the width of the generation gap in the world nowadays. The internet is currently used â€Å"to play video games, view movies, watch television shows, and download music† (Jones, 2009). Juveniles who make use of the internet are no more restricted to view media, however they may communicate informally with others across the globe (Courtois, Mechant, De Marez and Verleye, 2009). Email, social-networking, chat rooms, and video chat permit communication to be immediate and even face-to-face (Jones, 2009). 2.6.4.Evolution of the Media Changes in media is another feature that causes generation gap to develop. Music, due to the increasing in technology is changing fast and new melodies are continuously released. The primary foremost apparent change among the two generations is the introduction of CD and MP3 player. Older generations grew up with records and record players. Music was not something that was freely accessible. Nowadays children have the facility of downloading songs and within minutes can listen to it in the earphones anywhere they want. This definitely ease causes the generation gap to widen. Not only have the types of melodies changed but the forms of genres also. For the older generation, the melodies of nowadays are basically noise for them, there are lack of beat and softer songs of the historical. People are obsessed on the tune of their early life, the tastes keep on varying and it is inevitable and cant be stopped. The two generations will certainly disagree on what is noble music. Because of t his, a generation gap is unavoidable. With the on-going changes in art and music, the gap will only continue to widen (Neff, 2011). 2.6.5.Fashion The way youngsters dress and appear are some of the most apparent, yet main factors in widening the generation gap. Appearances frequently reveal how one feels and their way of behaving. When the older generation was younger, they were more traditional, and it was revealed in their way of dressing. They dressed in a manner that was generally suitable at that time. The advancement of outfit displays a deliberate change from a traditional to liberal attitude. The film star heartened a movement into liberal dressing that certainly helps widening the existing generation gap. This particular change identifies a fashion choice that usually the young embrace and the old deprecate. This was the final step into varying the standards of dress. Womens evolution into freedom permitted for changes in the societal approval of this revealing show. As these values have transformed, the generation gap has only grown (Neff, 2011). 2.6.6.Attitudes The two generations adopted different attitudes. Most parents accept a straight forward expression and do not display their emotional state while interacting with their offspring. Moreover, they yell at their children more often or even give them physical punishment. These are due to the traditional practice. On the contrary, children dislike to obey their parents’ instructions as they consider that there are no reasons to support why parents’ opinions are correct. Furthermore, youngsters do not want their parents to treat them as little kids. They believe that they are grown-ups and they want to be free from parent’s control and refuse their guidelines. This helps them to achieve more self-esteem. Overall, both parents and their children do not perceive things from the same perspectives. As a result, misinterpretation is a great cause for the formation of generation gap (Kwok, 2010). 2.6.7.Communication The generation gap is considered to be one of the greatest communication failure (Aliampi, 1969). There is lack of time for communication. A majority of the parents spend less time to communicate with and listen to their children. Parents are unable to balance their time between work and family due to work overload. On the other hand, children are not sharing their day to day activities with their parents (Kwok. 2010). Social communication is moving with the fast paced nature of technological improvement (Vaterlaus, 2012). Communication channels offered by the internet are developing rapidly. Cell phone features comprise of speaking and texting which have convert into a consistent means of social communication for adolescents (Jones, 2009). Cell phone communication has become a family affair (Vaterlaus, 2012). There are less face to face conversation between parents and children, thus this causes the gap to widen. 2.6.8.Sex Sex has always been an issue on which the generations vary intensely. There are different conceptions of sex between the two generations. The way they think how to conceive are unlike. For the older generation, sex is a taboo. The young should not talk about sex and they cannot fall in love and have sex before marriage, punishment was very severe long ago. Marriage was being broken in the past because of virginity. On the contrary, for the younger generation sex is a normal activity. Sex before marriage is no more a sin for the young. This is shocking for the older generation. Teenage pregnancy was very rare before and now because of no sexual education, sex is reaching the youngsters. There is a big gap between the two generations. That gap has narrowed, but not all the time because younger generation have become more and more permissive (Smith, 2004). 2.6.9.Gifts Gifts play a key role in widening the gap between older and younger generation. The older generation were used to the custom of giving monetary gifts to the young (Nguyen, 2008). But today there is a big gap, gifts should be offered according to the demand of the young, they prefer gadgets. Younger generations of nowadays expect IPhone, IPad, mobile phones and laptops (Waterlow, 2012). When older generations are unable to accomplish the desires of the young, they have a sense of unfulfilment because the gift is not according to the social norm. The difference in utility value of a gift is enormous. The older generation’s concept of utility is quite opposed to the young. The older generation views utility of gift in terms of time associated to solidity and absolutism. The young has been brought up to consider gifts as something which are passing fads. 2.7.Summary This chapter has dealt with the idea of generation gap which is a universal phenomenon existing since time immemorial. Each period of human history has witness the causes of generation gap and tried to explain today we are perhaps most up to bring a clear explanation and have a better understanding about Generation Gap.

Fluoride Essay -- essays research papers

Fluoride Fluoride is a mineral that occurs naturally in almost all foods and water supplies. The fluoride ion comes from the element fluorine. Fluorine, the 13th most abundant element in the earth's crust, is never encountered in its free state in nature. It exists only in combination with other elements as a fluoride compound. Fluoride is effective in preventing and reversing the early signs of tooth decay. Researchers have shown that there are several ways through which fluoride achieves its decay-preventive effects. It makes the tooth structure stronger, so teeth are more resistant to acid attacks. Acid is formed when the bacteria in plaque break down sugars and carbohydrates from the diet. Repeated acid attacks break down the tooth, which causes cavities. Fluoride also acts to repair areas in which acid attacks have already begun. The remineralization effect of fluoride is important because it reverses the early decay process as well as creating a tooth surface that is more resistant to decay. Community water fluoridation is the adjustment of the amount of the beneficial trace element fluoride found in water to provide for the proper protection of teeth. Fluoridation has been widely utilized in this country since 1945. It does not involve adding anything to the water that is not already there, since virtually all sources of drinking water in the United States contain some fluoride. Fluoridation is a form of nutritional supplementation that is not unlike the addition of vitamins to milk, breads and fruit drinks; iodine to table salt; and both vitamins and minerals to breakfast cereals, grains and pastas. The protection of fluoridation reaches community members in their homes, at work and at school -- simply by drinking the water. The only requirements for the implementation of fluoridation are the presence of a treatable centralized water supply and approval by appropriate decision makers. Some people believe that there are effective alternatives to community water fluoridation as a public health measure for the prevention of tooth decay in the United States. The fact of the matter is that while other community-based methods of systemic and topical fluoride delivery (i.e. school-based fluoride mouthwash or tablet programs) have been developed over the five decades that water fluoridation has been practiced, none is as effective as community water fluori... ...ny evidence to show that dental fluorosis is a precursor to any disease or dysfunction. Mild to moderate dental fluorosis is no more a pathological condition than is having freckles. There has never been a single valid, peer- reviewed laboratory, clinical or epidemiological study that showed that drinking water with fluoride at optimal levels caused cancer, heart disease, or any of the other multitude of diseases proclaimed by very small groups of antifluoridationists to be caused by fluoridation. Because fluoride is so effective, those fortunate enough to be provided with fluoridated water can count on an up to 40- to 50-percent reduction in the number of dental cavities they would have experienced without fluoridation. Fluoridation is an extremely cost-effective public health measure because the technology is so simple and the fluoride so inexpensive. Studies indicate that a $100,000 investment in water fluoridation prevents 500,000 cavities. Moreover, for each dollar invested in fluoridation, over $80 in dental treatment costs are prevented, amounting to an 80:1 benefit-to-cost ratio. Few disease prevention efforts, public or private, achieve that level of return on investment.

Waste Land Essay: Superficiality in The Waste Land -- T.S. Eliot Waste

Superficiality in The Waste Land  Ã‚   The Waste Land is concerned with the 'disillusionment of a generation'. The poem was written in the early 1920's, a time of abject poverty, heightening unemployment and much devastation unresolved from the end of WW1 in 1918. Despite this, or because of it, people made a conscientious effort to enjoy themselves. In doing so they lost their direction, their beliefs and their individuality. They were victims of the class system which maintained a system of privilege, snobbery and distrust. Advances in machinery brought new products onto the market, like cars, but the people were so disillusioned with the social turmoil caused by four years of war, that even the glamour of new possessions could not fill the spiritual and emotional void left by the war. The consciousness of a nation had been battered into submission by the horrors of the first world war that people now were living a shell of what was once life. People went through the motions of life but there was no feeling just a mecha nical existence. This kind of surface existence, the inability to see beyond the obvious, is portrayed throughout the Wasteland. The Wasteland is a soulless picture of a world deprived of fertility. Everything has become sterile in this barren landscape, people have nowhere left to look but to the outer shell because the inside is emotionally dead. As a result, the characters of The Wasteland are superficial in every sense of the word. Some are obsessed with appearance. Others are so far detached from the things that make life more than just breathing and looking good, that they perpetuate the destructive cycle that is slowly killing them and their world. They exist without hope, faith and spiritual enlightenme... ...t could bring life to the Wasteland, then there would be hope. Water of course becomes symbolic of faith. Eliot's message is if we had faith, then the world would begin to take root again. Eliot suggests that our superficiality is replaced by 'Datta... Dayadhvam..Dumyata' 'give, sympathise, control'. Our superficial nature has left us in an uncontrollable, unsympathetic, mean wasteland. In short, superficiality is portrayed throughout The Wasteland. Those who inhabit the land exist without faith and reject enlightenment because they are too concerned with appearances, money and other such inconsequential matters that they have lost the ability to recognize what is needed to make life better. 'Do You know nothing? Do you see nothing? Do you remember Nothing? Works Cited: Eliot, T. S. The Waste Land and Other Poems. Harcourt Brace & Company: New York, 1958.

Business Plan †Book cafe Essay

1.0 Summary Profile Business Name: GRYFFINDOR BOOK CAFÉ Type of Business: A Book Cafà © Legal Structure: Partnership Address: No. 17, Ground Floor, Parramatta Road, Broadway Gryffindor Book Cafà © operated under a partnership between 3 people. It is classified to be within the hospitality industry, with its main focus is in serving people. The partners view the Cafà © industry Australia to be lucrative due to the growing demands of coffee. Gryffindor Book Cafà © will be operated within the University zone amongst the University of Sydney and University of Technology Sydney, in Broadway. Hence, the cafà © will be in close proximity to its target market. To differentiate our cafà ©, we will embark upon a unique physical appearance, which sets it apart from local cafà ©s, provide free reading materials, such as local and foreign newspapers, different types of magazines, books and novels. We will be providing a cafà © for customers in which, they can relax and escape from the daily pressures of work and offers a place to converse with mates over a cup of coffee. Furthermore, aside from the cold and hot drinks available, the business will also provide complementary side dishes, such as cakes. Hence, Gryffindor Book Cafà © will offer a variety of choices to our customers. Gryffindor Book Cafà © will gain its competitive advantage in the market by the quality of its products, warm customer service provided by our staff and the uniqueness of our facilities, which offers an escape from the everyday rustics. Furthermore, the main promotional strategy employed by the business is the word of its satisfied customers and the various discounts the business will offer. 2.0 Critical Success Factors for the Survival of the Business  · Efficient and concise management – Good management allows operations of the business to be well coordinated.  · Detailed planning – A well-planned business would clearly lists its goals and objectives and clearly identify the methods to be implemented.  · To constantly monitor and evaluate the business’s performance to ensure efficiency and hence maximise profits.  · Quality financial management – to ensure a healthy cash flow within the business.  · Well-planned marketing strategy – to be able to provide the goods and services demanded by consumers and to be able to reach potential customers.  · Sufficient capital – in order to pay its debts and continue operations and increase sales.  · A strong competitive advantage to distinguish the business within the market.  · Entrepreneurship spirit – continuous dedication from the owners/management is needed to operate the business effectively and profitably.  · Entrepreneur’s background knowledge and experience greatly contribute to the success of the business as it aids its operations.  · Location is a vital element to a small business, which must be of easy access to its customers. 3.0 Executive Summary Gryffindor Book Cafà © recognises the importance of prompt and amiable customer service in the hospitality industry. It is a small business that provides high quality coffee and hot and cold beverages with cakes, muffins and  cookies. It differentiates itself from other cafà ©s by its unique services of providing reading materials, i.e. newspapers and magazines from different countries, which the business incorporates as their prime function. Operating as a partnership between Angelene Alburquerque, Nicole Tsui and Jeff Chan, Gryffindor Book Cafà © belongs in the private sector and in the tertiary industry. It is located in Broadway, along George St. where it is easily accessible for its target market. The following business plan will analyse in details the situational analysis of the business in its establishment, and the operational, marketing and financial plans that it will implements in its start up. 4.0 Situational Analysis 4.1 Business Name: Gryffindor Book Cafà © 4.2 Prime Function: Gryffindor Book Cafà © provides:  · Hot drinks – coffee, cappuccino, lattes, etc.  · Cold beverages  · Milkshakes  · Cakes  · Pastries  · Cookies  · Reading materials – i.e. newspapers, magazines and books 4.3 Vision Statement To be the best cafà © with a difference with a reputable image supported by:  · High quality products  · Impeccable customer service 4.4 Mission Statement Gryffindor Book Cafà © is dedicated to:  · Providing customers impeccable service within a warm, friendly environment and comfortable facilities supported by promptness, quality and style  · Serve customers with the best cafà © products in the market at a value price  · Continually find improvement in our are of operations and service  · Be socially responsible by complying to a code of conduct, which would ensure fairness to its stakeholders  · Be environmentally conscious by using earth-friendly materials 4.5 Goals Ø Financial Goals · Maximising sales and profit · Business stability · Progressive growth Ø Personal Goals · Job security · Increase self-confidence · Improving managerial skills · Professional recognition · Increase power and Influence Ø Social Goals · Comply with ethical conducts · Provision of local employment · Sponsoring local events 4.6 Business Objectives Time Period: 12 months  · To break even with revenue and total costs in the duration of 10 months  · Reduce cost by efficiency by 10%  · Increase market share by 15% through effective marketing strategies 4.7 Business Ownership/Legal Structure Gryffindor Book Cafà © will operate as a partnership between Miss Angelene Alburquerque, Miss Nicole Tsui and Mr. Jeff Chan. Advantages and disadvantages operating as a partnership are as follows. ADVANTAGES · Low start up cost · Workload and responsibility is shared · Business profits are not taxed, but personal income only · Funds and talents of the partners are combined · Lower cost involved compared to operating a company · If one partner dies, business operations may continue DISADVANTAGES · Unlimited Liability · Conflicts between partners may arise · Liable for all debts, including debts held by other partners · Incompatible characteristics, making it difficult to find a suitable partner continue 4.8 Industry Analysis Australian coffee consumption is running at an all-time high. In September, economic forecaster BIS Shrapnel reported that we consume about 2.4 kilograms per person per year, double that of 30 years ago. (Tea consumption, by contrast, is on the slide.) And cafes, says Sean Edwards, managing director of cafe-industry organization CafeBiz, are â€Å"a $7.5 billion industry in Australia†. 4.9 Competition There are two general competitors in our cafà © market. They are the multinational specialty beverage chains, such as Starbucks and Gloria Jeans, and the local coffee houses or cafes, both with an established clientele and a quality product. There is a dramatic distinction among the customers of each of these outlets. Ø Michelle’s Patisserie Michael Patisserie is a pure Australian company, which mainly sells bakery products in the Australian community. Michael Patisserie is now a national system with around 270 outlets throughout Australia and is averaging new store openings of approximately 1 per week. Company Strengths  · Well-known products in Australia  · Recognized franchise  · Offering bakery bakes  · Specialty coffee roasting, coffee retailing and coffee training  · Easy accessible location Ø Starbucks Starbucks is an international corporation, which is the leading premium coffee cafà © in the world, with more than 23 branches locates in Sydney. Due to its distinguishable reputation of Starbucks will be a threat to Gryffindor Book Cafà ©. Company strengths  · Experienced in premium coffee  · High quality of services  · Famous establishment  · Lower production cost  · Recognizable franchise Ø Gloria Jean’s Coffee Gloria Jean Coffee is another large cafà © franchise in Australia, with stores in most major shopping centers and has almost 70 branches located in the Sydney region. With the renowned celebrity compared to our brand new cafà ©, it becomes a great challenge for the business to establish a certain market position. Company Strengths  · Standardized quality products  · Well-located place  · Eminent celebrity  · Employee-trained Local Cafà ©s Although small, a very tough competitor for our cafà © is the established local cafà ©s. Their previous experience in the industry would certainly be beneficial in further developing their cafes, which will greatly disadvantage Gryffindor Book Cafà ©. The quality of beverages served at an established cafe will surpass any of the regional or national chains. Company Strengths  · Plenty of product choices  · Easy access  · Consistent menus  · Quality product  · Well-serviced The competitive edge of Gryffindor Book Cafà © over the local cafes is based on the attributes of:  · Foreign newspapers and magazine service  · Consistent menu  · Quality product  · Discount purchases 4.10 Competitive Advantage Statement â€Å"Aside from our deliciously baked cakes and tantalising freshly brewed coffees, which is of the highest quality around, Gryffindor Book Cafà © guarantees the best customer service in the business.† SWOT Analysis Strengths · Business & management master’s degree held by each partner – intensive knowledge · Strong motivation and commitment held by each partner as personal success is dependent on the business’s performance · Focus on excellent service in satisfying customer’s needs · Well defined goals and objectives · Employs a variety of marketing strategies to reach customers · Unique facilities, which sets it apart from its competitors · Ability to provide personalized service Weaknesses · Undercapitalisation · Minimal experience in the hospitality industry · Minimal experience in making and preparing foods and drinks Opportunities · Increase market share · Take over dissatisfied customers from  their businesses · Increase variety of products · Positive forecasting Threats · Competitors – i.e. Transnational corporation (E.g. Starbucks & Gloria Jeans) · Unpredictable downturn in economy · Changes in government policies/laws · External government department controls – i.e. showing up unexpected 4.11 Economic Conditions Economic conditions will greatly affect the business. For example, changes in interest rates will affect the business’s bank loan. A change in unemployment may see a reduction of sales from the business, as customers are not willing to spend. Furthermore, economic conditions determine price levels. For instance, prices must be set lower during a recession. 4.12 Socio-Cultural Conditions Australia is multicultural and is therefore important for the business to treat everyone fairly without any bias. The business can use this factor as an advantage by offering foreign reading materials to cater for the majority of our customers. For example, English, Chinese, Japanese and Korean. Additionally the business must continue to monitor the changing trends in society in order to provide the goods and services that customers want and be able to change. 4.13 Legal-Political Conditions In order to legally establish a cafà ©, the business must be registered and it is important to apply a food licence from the council. Moreover, the quality of food and drink is extremely important to qualify and be permitted to open. Furthermore, laws such as the Fair Trading Act and Occupational Health and Safety regulations greatly effects the conducts of business and influences its operations. 4.14 Technological Conditions Gryffindor Book Cafà © must maintain its technological edge amongst its competitors. Therefore, we can introduce some high-technology machine (coffee maker) to improve the quality of our products and efficiency of the operations in long run. In short run, we may provide on-line order service for take-away service, such as order-on-net service, and improve our record keepings by the latest softwares, which would simplify managerial tasks. 4.15 Natural Environment Conditions Through the use of recyclable products, the business would project an environmentally-friendly image and avoid wastage. Furthermore, the business can utilise methods of saving water and the use less electricity. Consequently, this may not only protect the environment, but also reduce operating expenses. 5.0 Operations Plan 5.1 Location Gryffindor Book Cafe will be located in Broadway, along Parramatta Road, which is in close proximity with out target market. The physical size of the cafà © approximately measures to be 1600 square feet and is opposite Victoria Park, which encompasses a peaceful, scenic view of the area. The reason for this location is essentially due to the two universities in the area. 5.2 Furnishings Our cafà © will mainly use wood to be our main ornamentation and use French windows to emphasise Victoria Park’s green landscape to our customers as they read. Being a cafà © which provides reading resources, the lighting must be sufficient in order to protect our customer’s health, upholding our social responsibility. Moreover, we will furnish the cafà © with snug sofas to provide contented seats for reading convenience and just relaxing. A local professional will be contracted out of the business to handle the furnishing of the place. 5.3 Operating Hours Monday – Wednesday 7:00am – 6:30pm Thursday – Friday 7:30am – 8:00pm Saturday 7:30pm – 4:00pm Sunday Closed 5.4 Cafà © Floor Layout 5.5 Details of Production and Service Ø Food Preparation  · Beverages and hot drinks are to be prepared as it is ordered  · Muffins and cakes are baked freshly on a daily basis  · Some products will be ordered from local producers i.e. cakes Ø Service  · Customers approach the counter to make their order, which they have the choice to eat in or to take away.  · Reading materials are available to the customers, such as books that are old and new and magazines, which are distributed throughout the cafà © in shelves lining the wall.  · Current local and international newspapers, particularly from Asia are available to customers to read, which are positioned at the counter as they order, for easier and more convenient access.  · Staff would walk around to customers offering reading materials and ensuring that they are satisfied with the food and service.  · Smoking is prohibited in our cafà © to facilitate fresh air supply. 5.6 Stakeholders Ø Internal Stakeholders – The partners are the internal stakeholders of the business and has a responsibility for towards one another to perform their part in the business to the best of their ability. They are also the internal customers of the business, as each of their workload is vital for all partners to be able to perform their job efficiently. – Employees – the business must provide a safe working environment, to comply with Occupational Health and Safety regulations and provide training. Ø External Stakeholders – Customers – the business is responsible in providing high quality products, a safe environment and fair service. – Community – the business must be environmentally friendly, and will provide recyclable takeaway containers. – Government – the business will pay its due taxes, and will behave ethically in recording profits and expenses. – Suppliers – the business must pay its debts.  § John Fairfax Holding Limited – supplies newspapers and magazines  § Maxims – supplies food and drinks products 5.7 Proposed Organisational Chart 5.8 Method of Employee Participation in Decision Making  · The flatter structure encourages direct communication between employees and employers, which allows more input from staff and ideas to reach management at a more efficient manner.  · A suggestion box positioned behind the counter would be available for all staff to insert ideas as they work, which will be discussed in meetings.  · Include staff in meetings and allow for contribution  · Employ participatory planning, to include the staff, which will be affected by the plans made and/or will be asked to implement them.

Fingerprint Analysis

I chose two glasses for this project. I chose a tall, green stained glass and then a short clear glass. I washed my hands thoroughly before attempting the project, and scrubbed my sink. I then put my fingerprints all over both glasses. I filled my sink with cold water, and then submerged my two glasses into the water for 4 hours. I took the glasses out, and saw that the fingerprints were still on the glasses!! I was extremely shocked at this finding because, I surely though that the water would eliminate the fingerprints. Hot water- I filled up a sink full of hot clean water, and sat both glasses in the sink for 4 hours, I drained the water and checked the glasses. There was STILL fingerprints on the glasses!!! I am in shock, once again! I surely thought since the cold water didn’t remove the fingerprints, that the hot water would remove the fingerprints. Soapy Water- I filled up a sink full of soapy water, and placed the two glasses into the sink and left them over night. After cooking breakfast, I checked on the glasses. I drained the water and carefully took the glasses out by the bottom so I wouldn’t get fingerprints on the glass. I examined the stained glass first, I did not see any fingerprints visually! However, when I examined the small clear glass I saw two fingerprints left on the glass. But most of the others have disappeared. So now, I am leaving new fingerprints all over the glass to do the last activity. Salt Water- After placing the two glasses into the salt water for 5 hours I examined them, and they both still had fingerprints all over the glasses. Now, I would like to test this again with more salt in the future to see if I use more salt, would it eliminate the prints.

A Compilation of Essays on People and Their Personalities

THOSE PEOPLE NEXT DOOR * AG Gardiner Points to Ponder NOTE: Read the text thoroughly. These notes have been prepared in helping you to have a better understanding of the text. Reading the text is a must for the terminal examination We seldom know our neighbors. London city has its inhabitants and people are busy with their domestic chores. Thus people often cohabit as virtual strangers showing the least interest in knowing their neighbors. This trait as mentioned by A. G. Gardiner is being increasingly noticeable in modern towns and cities in all parts of the world.The ignorance to know people who live next door is a trait which is increasingly shared by city dwellers. The only sound is the noise generated by the fire irons and the piano which indicates that the other human being is occupying the premises. (Picture of people living in London in the 20th Century) The aloofness in relationship in city dwellers is not to be construed as pride or incivility. It is the peculiar London way of living. Each person guards his or her personal space and does not show any curiosity in knowing the other.Men have been described as lonely as oysters each living in their own shell. The life in villages are however different. People in the rural areas are inquisitive to know about their neighbors’ whereabouts and well being. Villagers do not exist as individuals but as a collective social unit. The case of people reveling (it means taking pleasure in something) has been described in great detail. The incident described is of people enjoying themselves by having a party. There are the inmates of the house we also have the guests and the merry making continues till late hours of the morning.According to Matida she had seen the revelers leave the house in a car at 4o’clock in the morning. Probably the din and bustle created by the neighbors’ was not seen in good light. The question raised is can we have fun and frolic at the cost of disturbing our neighborsâ⠂¬â„¢ peace? Is it something appropriate and sanctioned by the law or social conventions? The essayist A. G. Gardiner also brings out the differences between man and man. Each individual is different and very often we take the judgmental route in trying to ascribe reasons for human behavior.Why do our neighbors sleep so late or wake so early, There is inquisitiveness about dress and way of living. How can our neighbors’ enjoy more of holidays? Why do our neighbors not dress well or dress so shabbily? The habits of people the friends they associate with, the pets they keep often give credence to our worst fears about our neighbors. However, in most cases our fears do not have any founding are they are merely a figment of our imagination. People also have a tendency to believe the worst about their neighbors.There are misleading statements and rumor in the air giving inappropriate portrayal of our neighbors’ activities. However, when we happen to meet our neighborsâ€⠄¢ personally we find them to be different. There is nothing sinister (it means threatening) about them and our neighbors’ are human just like us. It is the game of judgment and misjudgment which lends the unfavorable opinion giving rise to prejudices and biases. However, the St John’s Wood case provides a different perspective. On the one hand there were two musicians living in a house imparting lessons to pupils on the piano.The venture of course was stared to earn a livelihood. The musical notes were construed as creation of noise and disturbance of peace by the neighbor. In retaliation the neighbor banged on tin cans to make things unpleasant for the musicians. In the first case it was effort made to earn an honest living and the musicians did not have the intention of being offensive. This leads to the need of being more sensitive to our neighbor’s needs. We have to learn to respect our neighbor’s sentiments According to the essayist a perfect neighb or is one whom we never hear except when he pokes the fire.HOW TO ESCAPE FROM INTELLECTUAL RUBBISH : Bertrand Russell NOTE: Read the text thoroughly. These notes have been prepared in helping you to have a better understanding of the text. Reading the text is a must for the terminal examination According to Bertrand Russell if it is important to deduce matters; we must abide by the tenets of observation. The observation of matters and things must be undertaken by us and us alone. We must not believe others blindly. All evidence needs to be tested for its credibility and validity.Thinking that a person knows things whereas in reality to remain ignorant of men and matters comes in the way of our deduction and findings. Russell has given us the example of Aristotle in a jocular manner stating that the best way for him to account for human teeth is to count them. Similarly if one is interested in knowing about the life of ‘hedgehogs’, then the appropriate course of action w ould be to find our more details about the animal by way of personal observation which can lead to appropriate deductions. There are however issues on which we have our passionate convictions..In many such cases we remain oblivious of our personal bias. Thus we become angry or frustrated when we have to face an opinion contrary to our beliefs (Say for example if we meet an atheist and the opinion given by the atheist makes us angry) The writer has quoted if someone believes that two and two are five, or Iceland is on the equator we tend to feel more of pity than anger. Persecution is used in theology (it means cruel treatment that is meted out to someone because of their race, religion or political beliefs) that is because religion is based more on opinion rather than evidence.Take the example of arithmetic and theology in arithmetic you have to have the knowledge to do things the right way in order to get the right answers. The study of mathematics is thus more logical where answer s are deduced scientifically. Religion or theology is based more on opinions of what the prophet or sages have said and are not based on credible evidence. We the people living in different lands tend to suffer form national prejudice. By national prejudice we mean that we are given to believe that our nation is the best, there cannot be any better culture, religion, social structure, way of life and the like.However, when we travel and travel extensively and meet people of foreign lands we find things to be different. The appropriate way to know about others opinion is to read a different newspaper that advocates a different ideology (beliefs or ideas). You might think that the newspaper is mad and the people believing the ideas are mad. But then again the people believing in the doctrine and the philosophy advocated in the newspaper must be also considering you to be mad, for you to be holding a different point of view and a different set of opinion.Thus there are always the two s ides of the coin. The writer has also cautioned us that becoming aware of foreign customs does not always have a beneficial effect. Read the example of China (Page 54, 2nd paragraph) where the writer says the custom amongst Chinese women was to have small feet and among the Manchus for the men was to wear pigtails. There was the adoption of custom by the conquered and the victorious which in a way shows the trait associated with intermingling of culture. The writer speaks of having an argument with a person having a different bias.Probably having such a debate will help us to know the others perception and point of view more lucidly. Mahatma Gandhi for example believed that deplored railways and steamboats and machinery and all the benefits associated with the industrial revolution. This opinion will sound as contrary to development and especially to the western ears who take the advantage of western technology for granted. In such a case it is always good to test the arguments of t he opponent party before refuting it. This helps in understanding the others point of view most admirably.The writer says that if a person has an imaginary dialogue with himself justifying both sides of the arguments trying to debate the pros and cons of the situation then he would develop a better understanding of the situation. There are no rights and wrong r answers, the arguments are more based on opinions and not verified by facts and figures. For example there can be one argument that capital punishment is a crime and should be abolished and yet another set of argument that the evil doers of the heinous crime should be hanged.Both sides of arguments has a reason and it is indeed mentally challenging and invigorating to debate the pros and cons of the situation However, we must be wary of opinions, of opinions that flatter our self esteem. For example opinions like there is no question that men are superior, or one’s nation is superior, or our values are the best or our culture has no parallels such arguments are baseless and are filled with demerits on a large scale. The rational person will be able to apply reason as to the code of conduct and justifications to such abominable code of behavior.Apart form the false sense of esteem that is floated by people and nations there is the element of fear that holds us down. Fear often originates from inventing or assuming rumors of disaster during war times or our fear of ghosts which have no practical founding. These fears pulls us down, and makes us think of things comforting like the heaven for ourselves and hell for our enemies. These thoughts are the figment of our imagination the fears can take various forms and may include fear of death, fear of the dark, fear of the unknown and such specific terrors.The way out for it would be to guard ourselves against fears by sheer effort of will power. This act will help us to think more logically and rationally. Fear happens to be the main source of superstit ion and a source of cruelty. To conquer fear marks the beginning of wisdom and helps us to champion the cause of truth and make our life more meaningful and a worthier one. How to overcome fear One way is to persuade ourselves that we are immune (protected) from disaster. The other way is by way of practicing courage. The later one is more difficult as it becomes impossible after a certain point. The former is the one which is more popular.Primitive magic served the purpose of securing safety either by injuring enemies, or by protecting oneself by talismans, spells and incantations. Such believes have survived over the ages and many people believe in mascots and sorcery which later was condemned by the church. Magic however has a simple way of avoiding terror and witches were burnt for centuries. However, newer beliefs did set in and there is the concept of Gods and heroes surrounded by good spirits Plato belief that the next world being governed by the state not because they were t rue but to make soldiers more willing to die in battle makes interesting reading.It is thus important for people to learn to be more rational and scientific in their outlook and believe in the power of observation. People are to avoid being dogmatic (it means rigid) and learn to appreciate others opinion. Then the source of opinion is to be found through logical reasoning and its authenticity is to be ascribed. ON MARRIAGE Ernest Baker NOTE: Read the text thoroughly. These notes have been prepared in helping you to have a better understanding of the text. Reading the text is a must for the terminal examination Summary The family has been portrayed as being a single society.There were eminent people like Aristotle who viewed the family as a federal society. The family has been divided into three distinct groups. The first group comprises the husband and the wife the second group has in its ambit parents and children and the third group consists of the master of the house and his serv ants. Thus three different societies have been earmarked by the older writers. These writers did not recognize the family as a single society. Leibniz was wiser he believed the family system contained four societies and that is the family itself inclusive of the other three groups.The nuptial society or the consortium (a group of people who work in cooperation with each other) that is the husband and the wife exists in its pure and isolated stage only during the period of honeymoon. The period is compared with Adam and Eve’s life in the garden where the individuals have a blessed time. However, the times changes and priorities change with the birth of the child. This is compared with the loss of Eden. The man has just the memory of the honeymoon period and the woman gets busy in caring for the child. Marriage however enforces strict codes of discipline, demands and its own system of education.Marriage requires adjustment of personalities (that is the husband and the wife) who have diametrically opposite personalities. A common way of life is chalked out. Marriage thus is full of delight and difficulty, disagreement and reconciliation, differences and comprises. It becomes more like a way of give and take adjustment and adoptability being called into play. The author sarcastically says that marriage is the only kind of democracy where you find debate and compromise being increasingly used to settle differences. The institution of marriage is funny indeed.There are distinct differences in preferences and life styles of both men and women. Men for instance like warm room, with windows happily and firmly shut, a good fire and a pipe of tobacco. Women love the singing air, the open window and the sight of driving clouds. Man loves to think that he is dying when he is ill women do not entertain such thoughts and are more practical. Man is always on the look out for novelty and always wishes to hear or see something new. Women face the daily chores steadily. T he writer says that women do smile at men and find them to be annoying, exciting and annoying like obstinate playboys of the human world.It is again the women who bring in stability and good sense in the lives of men. Thus we find great differences in the thinking pattern of men and women. The writer says that men and women are yoked together in marriages for better or for worse. They however have respect for one another’s differences. The man and the woman remain different in their thoughts, action and deeds. The differences persist for ever. Marriages only seem perfect only when there is identity of interests or pursuits. However, there is sympathy and sharing in plenty. Marriages succeed when partners listen to each other and report events truthfully.Common interests do bring the partners together. Communication in marriages increases when things are done together. A wife who loves music tries to influence her husband into liking music and to attending concerts and musical shows. The writer says that novelty must be discovered by pursuing common interests like travelling. These acts appear to be substitutes for comradeship, and cooperation. Marriages thus at times become less passionate and remain more like an institution. Like the monk, the couple gains more form observation and experience.The writer says that rules for marriage like it persists in monastery would create more of happy marriages. Romance keeps the marriages alive. If we ascribe divine influence in marriages then we would not just accept marriages to be a ‘human contract’. Agreement of the husband and wife is essential to the existence of marriage. The institution of marriage is however created by the divine scheme wherein we say that all marriages are made in heaven. MENDING WALL (Summary) A stone wall separates the speaker’s property from his neighbor’s. In spring, the two meet to walk the wall and jointly make repairs.The speaker sees no reason for the wa ll to be kept—there are no cows to be contained, just apple and pine trees. He does not believe in walls for the sake of walls. The neighbor resorts to an old adage: â€Å"Good fences make good neighbors. † The speaker remains unconvinced and mischievously presses the neighbor to look beyond the old-fashioned folly of such reasoning. His neighbor will not be swayed. The speaker envisions his neighbor as a holdover from a justifiably outmoded era, a living example of a dark-age mentality. But the neighbor simply repeats the adage.The image at the heart of â€Å"Mending Wall† is arresting: two men meeting on terms of civility and neighborliness to build a barrier between them. They do so out of tradition, out of habit. Yet the very earth conspires against them and makes their task Sisyphean. Sisyphus, you may recall, is the figure in Greek mythology condemned perpetually to push a boulder up a hill, only to have the boulder roll down again. These men push boulders back on top of the wall; yet just as inevitably, whether at the hand of hunters or sprites, or the frost and thaw of nature’s invisible hand, the boulders tumble down again.Still, the neighbors persist. The poem, thus, seems to meditate conventionally on three grand themes: barrier-building (segregation, in the broadest sense of the word), the doomed nature of this enterprise, and our persistence in this activity regardless. But, as we so often see when we look closely at Frost’s best poems, what begins in folksy straightforwardness ends in complex ambiguity. The speaker would have us believe that there are two types of people: those who stubbornly insist on building superfluous walls (with cliches as their justification) and those who would dispense with this practice—wall-builders and wall-breakers.But are these impulses so easily separable? And what does the poem really say about the necessity of boundaries? The speaker may scorn his neighbor’s obstin ate wall-building, may observe the activity with humorous detachment, but he himself goes to the wall at all times of the year to mend the damage done by hunters; it is the speaker who contacts the neighbor at wall-mending time to set the annual appointment. Which person, then, is the real wall-builder? The speaker says he sees no need for a wall here, but this implies that there may be a need for a wall elsewhere— â€Å"where there are cows,† for example.Yet the speaker must derive something, some use, some satisfaction, out of the exercise of wall-building, or why would he initiate it here? There is something in him that does love a wall, or at least the act of making a wall. This wall-building act seems ancient, for it is described in ritual terms. It involves â€Å"spells† to counteract the â€Å"elves,†and the neighbor appears a Stone-Age savage while he hoists and transports a boulder. Well, wall-building is ancient and enduring—the building of the first walls, both literal and figurative, marked the very foundation of society.Unless you are an absolute anarchist and do not mind livestock munching your lettuce, you probably recognize the need for literal boundaries. Figuratively, rules and laws are walls; justice is the process of wall-mending. The ritual of wall maintenance highlights the dual and complementary nature of human society: The rights of the individual (property boundaries, proper boundaries) are affirmed through the affirmation of other individuals’ rights. And it demonstrates another benefit of community; for this communal act, this civic â€Å"game,† offers a good excuse for the speaker to interact with his neighbor.Wall-building is social, both in the sense of â€Å"societal† and â€Å"sociable. † What seems an act of anti-social self-confinement can, thus, ironically, be interpreted as a great social gesture. Perhaps the speaker does believe that good fences make good neighb ors— for again, it is he who initiates the wall-mending. Of course, a little bit of mutual trust, communication, and goodwill would seem to achieve the same purpose between well-disposed neighbors—at least where there are no cows. And the poem says it twice: â€Å"something there is that does not love a wall. There is some intent and value in wall-breaking, and there is some powerful tendency toward this destruction. Can it be simply that wall-breaking creates the conditions that facilitate wall-building? Are the groundswells a call to community- building—nature’s nudge toward concerted action? Or are they benevolent forces urging the demolition of traditional, small-minded boundaries? The poem does not resolve this question, and the narrator, who speaks for the groundswells but acts as a fence-builder, remains a contradiction.Many of Frost’s poems can be reasonably interpreted as commenting on the creative process; â€Å"Mending Wall† is n o exception. On the basic level, we can find here a discussion of the construction-disruption duality of creativity. Creation is a positive act—a mending or a building. Even the most destructive-seeming creativity results in a change, the building of some new state of being: If you tear down an edifice, you create a new view for the folks living in the house across the way. Yet creation is also disruptive: If nothing else, it disrupts the status quo.Stated another way, disruption is creative: It is the impetus that leads directly, mysteriously (as with the groundswells), to creation. Does the stone wall embody this duality? In any case, there is something about â€Å"walking the line†Ã¢â‚¬â€and building it, mending it, balancing each stone with equal parts skill and spell—that evokes the mysterious and laborious act of making poetry. On a level more specific to the author, the question of boundaries and their worth is directly applicable to Frost’s poetr y.Barriers confine, but for some people they also encourage freedom and productivity by offering challenging frameworks within which to work. On principle, Frost did not write free verse. His creative process involved engaging poetic form (the rules, tradition, and boundaries—the walls—of the poetic world) and making it distinctly his own. By maintaining the tradition of formal poetry in unique ways, he was simultaneously a mender and breaker of walls Every year, two neighbors meet to repair the stone wall that divides their property.The narrator is skeptical of this tradition, unable to understand the need for a wall when there is no livestock to be contained on the property, only apples and pine trees. He does not believe that a wall should exist simply for the sake of existing. Moreover, he cannot help but notice that the natural world seems to dislike the wall as much as he does: mysterious gaps appear, boulders fall for no reason. The neighbor, on the other hand, asserts that the wall is crucial to maintaining their relationship, asserting, â€Å"Good fences make good neighbors. Over the course of the mending, the narrator attempts to convince his neighbor otherwise and accuses him of being old-fashioned for maintaining the tradition so strictly. No matter what the narrator says, though, the neighbor stands his ground, repeating only: â€Å"Good fences make good neighbors. † Analysis This poem is the first work in Frost's second book of poetry, â€Å"North of Boston,† which was published upon his return from England in 1915. While living in England with his family, Frost was exceptionally homesick for the farm in New Hampshire where he had lived with his wife from 1900 to 1909.Despite the eventual failure of the farm, Frost associated his time in New Hampshire with a peaceful, rural sensibility that he instilled in the majority of his subsequent poems. â€Å"Mending Wall† is autobiographical on an even more specific lev el: a French-Canadian named Napoleon Guay had been Frost’s neighbor in New Hampshire, and the two had often walked along their property line and repaired the wall that separated their land. Ironically, the most famous line of the poem (â€Å"Good fences make good neighbors†) was not invented by Frost himself, but was rather a phrase that Guay frequently declared to Frost during their walks.This particular adage was a popular colonial proverb in the middle of the 17th century, but variations of it also appeared in Norway (â€Å"There must be a fence between good neighbors†), Germany (â€Å"Between neighbor’s gardens a fence is good†), Japan (â€Å"Build a fence even between intimate friends†), and even India (â€Å"Love your neighbor, but do not throw down the dividing wall†). In terms of form, â€Å"Mending Wall† is not structured with stanzas; it is a simple forty-five lines of first-person narrative.Frost does maintain iambic stresses, but he is flexible with the form in order to maintain the conversational feel of the poem. He also shies away from any obvious rhyme patterns and instead relies upon the occasional internal rhyme and the use of assonance in certain ending terms (such as â€Å"wall,† â€Å"hill,† â€Å"balls,† â€Å"well†). In the poem itself, Frost creates two distinct characters who have different ideas about what exactly makes a person a good neighbor. The narrator deplores his neighbor’s preoccupation with repairing the wall; he views it as old-fashioned and even archaic.After all, he quips, his apples are not going to invade the property of his neighbor’s pinecones. Moreover, within a land of such of such freedom and discovery, the narrator asks, are such borders necessary to maintain relationships between people? Despite the narrator’s skeptical view of the wall, the neighbor maintains his seemingly â€Å"old-fashioned† mentalit y, responding to each of the narrator’s disgruntled questions and rationalizations with nothing more than the adage: â€Å"Good fences make good neighbors. As the narrator points out, the very act of mending the wall seems to be in opposition to nature. Every year, stones are dislodged and gaps suddenly appear, all without explanation. Every year, the two neighbors fill the gaps and replace the fallen boulders, only to have parts of the wall fall over again in the coming months. It seems as if nature is attempting to destroy the barriers that man has created on the land, even as man continues to repair the barriers, simply out of habit and tradition.Ironically, while the narrator seems to begrudge the annual repairing of the wall, Frost subtley points out that the narrator is actually more active than the neighbor. It is the narrator who selects the day for mending and informs his neighbor across the property. Moreover, the narrator himself walks along the wall at other poin ts during the year in order to repair the damage that has been done by local hunters. Despite his skeptical attitude, it seems that the narrator is even more tied to the tradition of wall-mending than his neighbor.Perhaps his skeptical questions and quips can then be read as an attempt to justify his own behavior to himself. While he chooses to present himself as a modern man, far beyond old-fashioned traditions, the narrator is really no different from his neighbor: he too clings to the concept of property and division, of ownership and individuality. Ultimately, the presence of the wall between the properties does ensure a quality relationship between the two neighbors.By maintaining the division between the properties, the narrator and his neighbor are able to maintain their individuality and personal identity as farmers: one of apple trees, and one of pine trees. Moreover, the annual act of mending the wall also provides an opportunity for the two men to interact and communicate with each other, an event that might not otherwise occur in an isolated rural environment. The act of meeting to repair the wall allows the two men to develop their relationship and the overall community far more than if each maintained their isolation on separate properties.