Saturday, December 28, 2019

Speech As A Speech The Influence Of Speech - 727 Words

As speech day approached I hadn’t really given it much thought. I had been very busy that week and my first speech was the last thing on my mind. The day before I was to give my speech I realized it was the next day, I thought I would be more anxious about it than I was. I’ve always enjoyed public speaking in a weird way. Having run for student senate the past two years, I had to make speeches in front of my entire class. The rush of public speaking makes me feel good, it pushes me out of my comfort zone and I love doing that. Any class I can take with real life application is the best in my opinion. I enjoy knowing concretely that this will help me out in the real world once I get a job. Starting out the class I thought I would get more†¦show more content†¦If I had to choose something to change it would be my conclusion. I could have been more creative with it and added a joke or two. Something else I could have done was to add a few things to make it more entertaining. For example, I could have fluctuated my voice and worked better on my inflection and facial expressions. Besides the fact that he went over time by quite a bit, I think that Alejandro’s speech was the best out of all of them. He was a natural when it came to public speaking. It looked like it came easily for him which is a terrific skill to have. He moved around the box a lot, but it was purposeful. He was able to use strong nonverbals such as hand gestures. Alejandro spoke with purpose, didnt stutter and made his speech the most entertaining in my opinion. He was well prepared, maybe a little too prepared because he went over time so much. That is an easy fix and he will improve for next time. I am excited to listen to the rest of his speeches and laugh at all of his jokes in them. At the start of this year I was dreading having to take Oral Communication as a junior. I thought it would be really boring and I didnt think I was going to do well. Having my first speech under my belt I proved myself wrong. I executed my introductory speech well and will continue to enjoy the rush of stepping outside of my comfort zone. I believe public speaking is a useful and important skill to know. I am excited to prepare moreShow MoreRelatedAdolf Hitler s Speech Skills1409 Words   |  6 Pagesthird Reich; giving five thousand public speeches over the course of those twelve years. He used the dismal conditions of the German economy and government; along with his persuasive speech skills to build an empire that will be etched into history forever. It is very likely that, if Adolf Hitler hadn’t possessed the speech skills that he had, he could have never been elected Chancellor of Germany. Which would have reduced the chances of World War II ever happening to almost noth ing. Throughout Hitler’sRead MoreSpeech Is The Major Vehicle Of Human Communication909 Words   |  4 PagesIntroduction: Speech is the major vehicle of human communication through which ideas and thoughts are conveyed by the speakers to the listeners. During this process, the conveyed message is heard, understood and the meaning is extracted. Here, it is important to distinguish between Hearing, Listening and Perception. Hearing is the sensation of sound. Sounds produced by a source are transmitted through a medium and into the ears of the listener which converts vibrational energy into neural impulsesRead MoreSinners In The Hands Of An Angry God Analysis788 Words   |  4 PagesPeople in positions of power influence society by making them believe what they are their saying because they are seen as a bigger influence than the other people who aren’t in position of power. In the two passages, the two authors are in a higher position than everyone else, such as, in th e speech, â€Å"Sinners in the Hands of an Angry God† the person telling the speech, John Edwards was the priest of the church. In the speech, â€Å"Speech to the Virginia Convention† the person speaking was Patrick HenryRead MoreUnited States V. Stombaugh991 Words   |  4 Pages104(a)(1), and applicable case law, requests this Court to dismiss all charges and specifications with prejudice for Unlawful Command Influence. BURDEN OF PERSUASION AND BURDEN OF PROOF The Defendant has the initial burden of persuasion on a motion to dismiss for Unlawful Command Influence. See United States v. Biagase, 50 M.J. 143 (1999). Unlawful Command Influence occurs when; (1) a commanding officer admonishes the court or its members in respect to there exercise of their functions. R.C.M. 104(a)(1)Read MoreRhetorical Analysis Of Susan Anthony s Speech1677 Words   |  7 PagesIntroduction An oratorical speech aims to influence listeners to change their ideas or at least consider the ideas of the speaker for the latter to ponder. This paper will analyze the speech given by Susan Anthony, a feminist advocate who saw the injustice in the political sphere during her time. Her speech was a moving piece, which aimed to stop the discrimination and let women exercise the rights guaranteed by the constitution. The said speech will be evaluated in terms of the strategies usedRead MoreAnalysis Of The Atlanta Compromise Speech1112 Words   |  5 PagesAtlanta Compromise Speech. He believed that with the hard work of the blacks, that they would earn and gain the respect of the esteemed whites. The main idea of The Atlanta Compromise Speech was that blacks should obtain social responsibility and need to work from the bottom to top to achieve this. Booker T. Washington’s speech was given to persuade the citizens to end the idea of segregation and promote cooperation between blacks and whites during the Recreation Period. The speech was given to makeRead MoreThe Rhetorical Analysis Of President Whitmores Independence Day1055 Words   |  5 Pagesthe world will head on a course of total annihilation; what will you say to influence those willing to fight, to give them the morale they need to fight at their best and to save the world from human extinction. Within the science fiction movie Independence Day, the crucial character President Whitmore presents a speech to the military that is soon to launch the largest aerial battle in human history (Eidenmuller). This speech is meant to encourage the wide selection of soldiers which range from youngRead MoreTesting The Strength Of Supporting Material898 Words   |  4 PagesPart 1:Testing the Strength of Supporting Material The speech of George W. Bush can be considered a highly effective speech because it set the foundation of the policy of the US since 2000 to present and perhaps next 15-20 years. The speech started with: â€Å"Today, our fellow citizens, our way of life, our very freedom came under attack in a series of deliberate and deadly terrorist acts.† The general purpose of the speech was to bring US together against the evils that it has faced in the past andRead MoreThe Debate Of Corruption Versus Free Speech1594 Words   |  7 Pagespolarizing issue. For over one hundred years the discussion of individuals and corporations financing campaigns has led to a debate of corruption versus free speech. Is money in politics a corrupting influence that always leads to quid pro quo? Or, is it an issue of allowing individuals to use their money as an extension of their freedom of speech? Recently, campaign finance reform has been a very dynamic issue. With the last major supreme court case Citizens United v. FEC, money in politics has takenRead MoreCritical Analysis of I Have Dream838 Words   |  4 Pagess seminal 1963 speech I Have a Dream, King uses a number of critical thinking processes in order to present his argument. On the steps of the Lincoln Memorial, at the height of the Civil Rights Movement, King delivered a speech that is remembered now as one of the most significant pieces of oratory in the 20th century. His call was for blacks and whites to come together, for blacks to be granted greater freedoms and for America to become a nation of equals. Not only was the speech thought-provoking

Friday, December 20, 2019

Financial statement analysis and report - 932 Words

ACFI 1001 Accounting for Decision Makers – Individual Project (15%) Financial Statement Analysis and Report Objectives Apply theory in practice Conduct analysis of financial statement – to look beyond the numbers Experience formal report writing. REQUIRED: Written report (a soft copy on blackboard via turnitin and printed copy to tutors is compulsory) 1. Obtain the most recent annual report for two companies in any of the industries on the Australian Stock Market (for example, mining, retail, manufacturing, construction, service, transport). The reports should contain at least three years of income statement data and two years of balance sheet data. Use one of the chosen companies as your ‘base company’ and the other†¦show more content†¦11.25 – 12.75 marks: The paper generally is well written but may have minor grammatical or other writing errors or lack smooth transitions. The report addresses the issues specified in the requirements, demonstrates understanding, and focuses mainly on important items, but does not fully synthesize the material being discussed, and/or does not integrate the annual report data with the narrative. 9.75 – 11.25 marks: The paper does not have excessive grammatical or other writing errors. The report addresses the issues specified in the requirements, but demonstrates only moderate understanding, and/or lacks integration. 7.5 – 9.75 marks: The paper does not have excessive grammatical or other writing errors. The report addresses the issues specified in the requirements but demonstrates only minimal understanding of one or more of the issues. 0 – 7.5 marks: The paper fails to meet the basic requirements, has excessive composition errors, and/or fails to demonstrate understanding of the requirements. Guide to understand and find annual report of companies: Most public companies have made their annual reports available at company websites. A company s annual reports are often located under the Investor Information section at the company website. You can use the Company Search http://www.asx.com.au/research/company-research.htm function to find the Internet addresses and other details of Australian companies listed onShow MoreRelatedImportance of Financial Statements1034 Words   |  5 PagesFinancial statements, also known as financial reports, record the financial activities of a business in short and long term. The four financial statements are: balance sheet, income statement, statement of retained earnings, and statement of cash flows. A balance sheet reports the assets, liabilities, and net equity on a company. An income statement reports income, expenses, and profits on a company. A statement of retained earnings shows a company s changed retained earnings. The statementRead MoreGeneral Purpose Governments vs. Special Purpose Governments1713 Words   |  7 Pagesprofit or profit equivalent. True False The needs of users of governmental financial reports are the same as those of users of business financial re ports. True False The Federal Accounting Standards Advisory Board (FASAB) recommends accounting principles and standards for the federal government and its agencies and departments. True False The FASB, GASB, and FASAB all focus their standards on both internal and external financial reporting. True False 2. 3. 4. 5. 6. 7. 8. InterperiodRead MoreThe Main Types Of Financial Statements1003 Words   |  5 PagesIntroduction The three main types of financial statements ¬Ã¢â‚¬â€balance sheets, income statements, and statements of cash flows—provide essential information about a firm when tracking a company’s performance. These financial statements are provided and distributed by firms in the form of an annual report. As noted by Ciuhureanu, Baltes, Gorski (2009), financial statements are essential to business management because â€Å"they are the fundamental information means of communication towards users† (p. 166)Read MoreComparative Analysis920 Words   |  4 PagesANALYSIS OF FINANCIAL STATEMENTS OF VARUIOUS YEARS WITH RESPECT TO SBI CONTENTS 1. INTRODUCTION 2. OBJECTIVE 3. SOURCES OF INFORMATION a) Primary Data b) Secondary Data 4. STATEMENT OF PROBLEM 5. SCOPE OF STUDY 6. LIMITATION OBJECTIVE : Based on the information furnished by the institution regarding their financial statements , the objectives of this study can clearly determined , the main objective of comparative analysis are as follows : * To determineRead MoreRatio and Financial Ratio Analyisis1712 Words   |  7 PagesRatio and Financial Statements Analysis Kimberly Y. Gruber University of Maryland University College Dr. Sunando Sengupta 07/25/2013 Turnitin Score: 23% Executive Summary The purpose of this paper is to examine ratio and financial statement analysis. Such analysis is a useful tool for managers and stakeholders to evaluate a company’s financial health in order to identify opportunities for growth and areas of weakness so as to institute corrective measures.   Financial statements are usedRead MoreGeneral Mills Inc. Understanding Financial Statements Essay1733 Words   |  7 Pagesstudy General Mills Inc. - Understanding Financial Statements focuses on the most basic idea of finance analysis. This case is a brief look into the language that is used in the finance world and a start to interaction with auditors. In this case, KPMG LLP, the public accounting firm that was auditing their statements, had sent two opinion letters. The first letter was ensuring that both parties were aware that General Mills had internal control over financial reporting. The second opinion letter statedRead MoreMichael Hill International Report Including Financial, S wot, Competitors and Industry Analysis1553 Words   |  7 PagesMichael Hill International Ltd. Fundamental Company Report Including Financial, SWOT, Competitors and Industry Analysis Phone: +44 20 8123 2220 Fax: +44 207 900 3970 office@marketpublishers.com https://marketpublishers.com Phone: +44 20 8123 2220 https://marketpublishers.com Michael Hill International Ltd. Fundamental Company Report Including Financial, SWOT, Competitors and Industry Analysis Date: Pages: Price: ID: May 1, 2016 76 US$ 499.00 M987B2B5E8ABEN MichaelRead MorePatton-Fuller Hospital Essay915 Words   |  4 PagesAre the financial ratios for the hospital improving? The Answer is: No There is a essential use and limitations of financial ratio analysis, One must keep in mind the following issues when using financial ratios: One of the most important reasons for using financial ratio analysis is comparability and for this, a reference point is required. Usually, financial ratios are compared to historical ratios of the business itself, competitor’s financial ratios or the overall ratios of the industryRead MoreAbercrombie Fitch vs. HM: Financial Analysis848 Words   |  3 PagesFor example, on the HM statement, profit for the year and retained earnings (presumably from prior years) are listed separately, even though they are both forms of retained earnings. The reserves and paid-in capital on the different statements appear to be roughly analogous. Of the two companies, only Abercrombie Fitch has treasury shares. It does not, however, disclose in the notes the reason that it reacquired these shares. 2. The Abercrombie Fitch income statement reveals that for the fiscalRead MoreFinancial Performance of an Organisation over a Five Year Period1587 Words   |  7 PagesCHAPTER 1 TOPIC CHOSEN AND ITS TERMS OF REFERENCE 1.1 THE BUSINESS AND FINANCIAL PERFORMANCE OF GUINNESS NIGERIA PLC FROM 2006-2008 The financial statement of any enterprise should provide sufficient information to enable individuals assess its profitability, viability and performance in order to enable them make informed economic decisions. Financial and business analysis is the process of identifying the strength and weaknesses of a firm, both financially and otherwise, by properly establishing

Thursday, December 12, 2019

Corporate Financial Management - Dividend Policy Sample

Question: Discuss about the Corporate Financial Management for Dividend Policy? Answer: Dividend Policy of a firm has no relevance to the value of the firm. Miller Modigliani 1963 From the above statement from Miller Modigliani (1963), it reveals that value of a firm solely determined from investment decisions as well as policies (Aamer 2013). It is observed by the scholars that specified dividend policy ensures sale of new equity shares. This theory underlies certain assumptions. It is noticed that empirical evidence concerns on dividend policy of particular business organization (Albrecht, Stice and Stice 2011). Most of the scholars and studies suggested owing tax for investors. It needs essential pre-tax returns for higher payout ratio and comparing with low dividend payout stocks. Assumptions First assumptions includes no issuance cost Organization believes that paying issuance costs as well as new securities obtains equity capital at similar costs (Baltazar 2012). Dividend policies enhance special type of information for anticipation purpose for higher earnings (Brigham and Houston 2013). Established share prices hugely affect the dividend policy in the particular theory. Some practitioners presume that dividends signify reliable content information for decision-making process (Arnold et al. 2012).Dividend policy is considered important because equity capital as well as retained equity is expensive in nature. Optimal dividend policy helps in formulating ways for relative cost of retained earnings and equity on external basis. From the viewpoint of Modigliani and Miller, it is argued that existence of investor favours dividend policies (Balla 2012). It mainly identifies altered dividend policy that could lose stakeholders in other entities as well. Most of the investors do not care whether they receive capital gain income or dividend income. Assumptions reveal that there is no issuance cost. Organization should relate from payment of past earnings and dividend retention in the most appropriate way. Dividend payment ensures regular pay of stock in the particular theory. It should find ways in influencing existence of investment policy in an overall manner (Barrow 2011). From the perspective of Miller and Modigliani, organization focuses on investment policy in comparison with dividend policy for the same. On critical analysis, it is noticed that dividend policy ensures existence of investors in shared values(Brigham andDaves 2013). It mainly notes empirical evidence in suggesting changes in regard with dividend policies as well as stock price influence. Firms mostly prefer dividend policies at appropriate way for ensuring stable dividends in the theory. Addition to that, increased On analysis, it reveals that dividends help in conveying authentic information from earning prospects of the firm. Miller and Modigliani theory explains the information on dividend policies as well as influences the share prices in relation to special dividend payments. From Gordon Theory on Dividend Policy, it is revealed that dividend concept states determination of value of business firm. Dividend concept involves current dividends for viewing at the direct implications of overall concepts in an overall manner. It suggests calculation of market firms in solving the issues on dividends faced by Imperial Tobacco. It reveals market value share determining the future dividend policies in an overall manner. It is noticed that market value determinants shares for main perpetual stream in payment of future dividends in the most appropriate way. Walter Model indicates understanding clear definition on cost of capital as well as internal rate of return for the same. It reveals determination of dividend policies for minimization of cost and maximization of profit for smooth functioning of business firm. It reveals concepts that affect the dividend policies in equity and debt policies in an overall manner. It involves various natures of models leading towards maximization of shareholders equity in the most appropriate way. Walter Model gives detailed investigation on mixing of valuation shares on dividend policies in the final investment decisions. It aims at providing various investment opportunities in financing retained earnings in case of external financing of debt as well as equity. It enables maximizing of optimum investment and minimization of cost for the same. On analysis, it is important to compare three theories like MM, Gordon and Walter Model. These theories are important especially in financial management for smooth functioning of business enterprise. It helps in bringing strong relationship on advancement of dividend policies for the same. It is essential for understanding the concept of Walter Model that specifies maximization of owners wealth in various investment policies. As far as Gordon model is concerned, it relates establishment of dividend capitalization for checking the market values of each share. On the contrary, MM theory strictly follows internal and external financing for bringing changes in the business firm. In the real world, dividend policy is relevant to a firm value It is important to indicate a real-life scenario from the company named Imperial Tobacco. This particular business enterprise plans for current dividend policies with the help of increased payout ratios. It enables checking on dividend per share and earnings per share of business firm. The above statement indicates essence of bringing changes for the dividend payments. Most of the investors believe in evaluation of management attributes on matters relating to cash flow and future earnings in particular organization. From the management perspective, it reveals perceived information on profitability aspects of business organization (Davies and Crawford 2012). It includes existing and potential investors for indulging in final decision-making process. Changed dividend policies ensure unambiguous indicators in attainment of future prospects in business enterprise for future analysis purpose. Information on methods on dividend policies includes management presentations on security and annual reports for changed dividend policies(Dyckman, Magee and Pfeiffer 2011). It helps in providing essential signals for the investors on capital structure attributes in an overall manner. From the perspective of investors, it involves dividend payments in the present world scenario. It is noticed that dividend stability builds positive image for particular business organization. Addition to that, company management should have clear understanding on the payment of dividends uncertainty for creation of poor dividend policies. It helps in alienating for potential and existing investors on matters relating to unstable dividend payments (Brigham and Houston 2013). This will greatly influence the investors perceptions for the level of performance presented in financial markets. Scholars claims for sharing values for earnings divisions on matters relating to retention of dividend policies. It mainly imposes related proposition by MM for conducting restrictive assumptions for better understanding of related concepts. Dividend policies helps majority of shareholders in respect to preference dividend policies (Deegan and Unerman 2011). Shareholders face risk in preference divi dends and related promise on future capital gains. It is noticed that consistent dividends helps in providing certain functions for the investors. On critical analysis on MM theory, it reveals reduced dividend policies for viewing at the uncertainty level among the investors. It focuses on making discounted future earnings in relation with business enterprise. It is noticed that shareholders who fails in paying the dividends give rise to huge uncertainty among the potential investors (Dyckman, Magee and Pfeiffer 2011). This particular approach will lead to low shared prices and increased discounted rates. Transaction cost is imposed on the investors and receives capital gains from the cash dividends. From the theory on Miller and Modigliani, it provides enough relevance on the dividend policies. It introduces ways and models for incorporating for dominant determination of facts in a particular business organization (Eun and Resnick 2012). MM theory signifies undertaking sample size of 28 corporate entities in US from the year 1950. It conducts qualitative research and inculcates interviews from CEO and CFO of firms in and around US (Greene and Dince 2012). It is important to consider the fact that established dividend policy will serve as an active factors in present life scenario (Horngren, Harrison and Oliver 2012). From the perspective of managers, they have an idea on stable dividends and reduced negative perceptions from the investors point of view. Dividend payments and retained earnings ensure adding up the by-product from the main dividend policies, which requires majority of shareholders. It involves major dividend policies as an active determinant for further research ( Kapil 2011). It is advisable that managers should have faith in investors as well as dividend pattern. It revolves around the market put premiums for stable dividend policies for the same. On critical analysis, it is judged that special payouts aim at reducing cash as well as cash equivalents (Libby, Libby and Short 2011). It analyses the payout ratio and compares it with balance sheet figures. As far as special dividends are concerned, it occurs from payouts and related cash attributes. It mainly involves overvalued stock for increased EPS as well as making the required changes in the business organization (Madura 2012). Miller and Modigliani gave the concept on dividend policy and investment policies that mainly affects the working of a particular business organization. This particular theory fails to hold true sense of attributes in dividend policies (Qu and Yang 2012). However, it gives rise to negative ramifications on matters relating to cash flow of an entity. Special dividends influence the firm value either positively or negatively. It varies with consisting payouts from the early investors. Derivation of operating cash flow involves related recouping sections in final investment process for effective decision-making in an overall manner (Rothenberger and Siems 2012). It should focus on analysing the ability of the firm for operation of cash investment for future research analysis. It is noted that special dividends ensures cash achievement from related debt structure affecting entire business organization (Schiff and Lewin 2012). Cash flow operations of the firm should possess enough capacit y for covering interest payments (Schroeder, Clark and Cathey 2011). It should stop worrying from the financial distress of the investors in the most appropriate form Business and Financial Risks faced by Imperial Tobacco Financial Market Risk It is important to understand the fact that Imperial Tobacco gets affected by significant level of committed debt, bank loan markets, and capital markets debt obligations. It requires efficient financing for several debt policies and checking the funds availability in an overall manner. It checks reliability of funds from various bank counterparties for future business activities. Falling credit ratings is one of the financial market risk that needs proper consideration from Imperial Tobacco. Cost of committed funds requires rising cost in an overall manner. It implies future trade funding affecting rising debts issues in case of breath funders in the near future. It is noticed that debt rise with 44% in fixed levels interest in case of high funding costs. Addition to that, Imperial Tobacco faces cash outflows issues in an overall manner. From the annual report, it is evident to gather facts on risk faced by Imperial Tobacco. This risk mainly includes business and financial risk that needs consideration on urgent basis (Spiceland, Thomas and Herrmann 2011). Most of the risk does not provide limitations for social risks, environmental risks and financial risks for the same. It involves illegal circulation of tobacco products and affects the tobacco industry on an adverse manner (Wink and Corradino 2011). It should ensure conducting anti-social campaigns with the help of health authorities that positively affects the policy makers in the near future. Potential risk brings discouragement from the client perspective and influences the behaviour patterns concerning Imperial Tobacco (Balla 2012). It should involve in anti-tobacco advertisements because it will help in bringing positive attitude from the individuals. Advertisements mainly focus on bringing awareness among public that smoking is unpleasant and considered unhe althy constraints (Albrecht, Stice and Stice 2011). It should be emphasis on matters that smoking in public places should be prohibited strictly by the public. It is important to consider the fact that company management focus on acknowledging for understanding the present level of uncertainty. It experiences various form of financial markets for bringing out the positive attributes from the particular business organization. Counterfeiting issues are noticed especially in the Nigeria markets (Aamer 2013). It is noticed by the people that replicated companys offers products that mainly affects the customer extension process. It helps in differentiating between genuine and illegal products in business activities. It is noted that Rogue importers uses Rizler papers for the purpose of increase target market in Senegal. It should emphasis mainly on counterfeit products that includes booklets. It helps in keeping low priced products of Imperial Tobacco (Wink and Corradino 2011). Problems arise because of showing higher availability of products in major cities and towns that brings saturation point in along fake products of Imperial Tobacco. The a bove analysed problem hampers the profitability ratio and reduced performance level concerning business organization. Imperial Tobacco faces issues with illicit trades because it hugely affects the tobacco sectors. It is noticed that sale of illicit whites enhances counterfeit products in providing related competition especially for the market condition process (Spiceland, Thomas and Herrmann 2011). It emphasizes mainly on the domestic products for duly payment free products after viewing at the present business condition. Market shares include stock prices for analysing purpose for Imperial Tobacco. These approaches will bring enlightenment on mitigating problems especially for company officials. It involves government authorities that address the problems for future analysis purpose. It is important to consider the fact that several issues intensifies on related illegal Chine products (Scott 2011). This put emphasis on the coupling operational activities at Imperial Tobacco. It involves dedicating enforcement actions for the related counterfeit products attributes in an overall manner. Partnership approach serves as a mitigating tool for briefing the issues in faster ways (Schroeder, Clark and Cathey, 2011). It mainly enhances on excise duty and raise public funding process as well as private control agendas in the most appropriate way. Recent Financial Performance of Imperial Tobacco Profitability Ratio Imperial Tobacco Profitability Ratio Gross Margin Ratio 2014 2015 Gross Margin $18,036,883 $20,587,576 Net Sales $21,864,478 $25,276,809 82.49400237 81.44847714 Profit Margin 2014 2015 Net Income $1,456,883 $1,877,741 Net Sales $21,864,478 $25,276,809 6.663241629 7.428710641 Return on Assets 2014 2015 Net Income $1,456,883 $1,877,741 Average Total Assets $16,902,088 $20,421,712 0.086195445 0.091948266 It is noticed from the above table, Imperial Tobacco needs improvement in net profit ratio because it is too less for future business activities. Gross margin ratio arrives 82% in the year 2014 and 81% in the year 2015.This particular ratio implies comparing gross margin with net sales. High gross margin ratio helps in measuring selling of inventory for smooth functioning of business enterprise. Shareholders Equity of Imperial Tobacco Return on Equity 2014 2015 Net Income $1,456,883 $1,877,741 Shareholder's Equity $2,814,518 $4,265,359 0.517631438 0.440230471 Return on equity ratio is one of the indicators that help in equity financing for fund operations as well as future growth. The above table signifies that shareholder equity increases with proper allocation of equity shares in an overall manner. From the current annual report on Imperial Tobacco, it is noted special disclosures by the Finance Director for achievement of future outcomes of business activities. It mainly possesses enough capacity in earning revenues for future analysis purpose (Schiff and Lewin 2012). Imperial Tobacco indicates constant positive financial performance that manages with the cash effectively and cost management in an overall manner. It is revealed from the year 2013 that net revenue reduced with one percent from excessive sale of tobacco products. It emphasis mainly on the net volume reduction and seven percent offset prices for bringing net worth of Imperial Tobacco (Rothenberger and Siems 2012). From the present operating environment, logistics distribution fees enable reduction with five percent especially from economic headwinds especially from European region for future analysis purpose. Operating profits generates increase with one percent for bringing uniformity in the business activities for the same (Qu and Yang 2012). Favourable financial performance reflects on matters relating with generation of net revenue especially in the emerging markets. Realization on profit gains establishes strong market in Russia and USA. On financial analysis, it is noticed that market performance hugely affects constant decline in net revenue and volume especially in Spain. Illicit trade activities influences increased custom duty for future research purpose (Madura 2012). It effectively brings out the changed duty noticed from the deregulation markets in Morocco. Imperial Tobacco believes in preparation of financial statements for various undergoing concern in an overall manner. It puts emphasis on the historical cost convention policies for conduction of act recognised in the year 2006 (Libby, Libby and Short 2011). In accordance with 408 of companies act, it helps in establishing separate income statement from related business organization in the near future. Investments Imperial Tobacco invests in certain attributes from nearest subsidiaries. It mainly indicates ways for provisions for future analysis purpose(Leo et al. 2012) Financial Instruments Imperial Tobacco conducts usage of non-derivative financial instruments that includes debtors. It helps in enhancing fair values as well as amortization. It serves the purpose for allocation of costs in related interest method rates in the most appropriate way (Kapil 2011). It emphasizes on impairment on related accounts receivable figures generated from the annual reports of Imperial Tobacco. Profit for the year Imperial Tobacco involves in calculating profits for the current financial year. It aims at profit maximization with cost minimization in business activities (Horngren, Harrison and Oliver 2012). Financial statement analysis process the audit fee charge at 0.4 million from the past financial years. Treasury shares Imperial Tobacco conducts share purchasing from the buyback program as well as detainment of shareholders (Horngren 2013). It mainly deducts funds for analysing the basic attributes of shares traded in the open markets. Purchase groups revolve around 867000 shares that cost 182 million on yearly basis. Imperial Tobacco believes in creation of shared values (Grieve 2013). It is possible by conducting meetings and strict criteria for main acquisition in an overall manner. Buyback program helps in finding suitable variations for established business activities. It is important to consider the fact that company puts emphasis on special dividend policies especially for supply funds in way of single instalments (Greene and Dince 2012). Management should evaluate variable options considering disclosure of business activities and generation of supply funds on timely basis. Debt capacity of the business and sources of financing available to Imperial Tobacco 2012 2013 2014 2015 Long-term Debt $4,028,538 $5,011,640 $5,488,591 $8,299,328 Total Equity $1,900,207 $2,972,081 $1,664,741 $2,023,128 Debt/ Debt+ Equity $0.68 $0.63 $0.77 $0.80 Imperial Tobacco should make ways in acquisition of equity shares as well as decreased debt obligations for future business activities. In the financial years, it is noticed increased balance amount of debt and equity required for smooth functioning of business enterprise. Imperial Tobacco shows consistent increase in the debt capacity from the year 2008. This particular company reveals attribution in form of acquisition of Atladis in the year 2007. It is noticed that there was mandatory undertaking of large borrowings figures from the annual reports of Imperial Tobacco. It mainly involves debt accumulation figures for bringing subsequent variation from the share values of Imperial Tobacco (Gapenski and Pink 2012). Addition to that, it is revealed from annual report figures that Imperial Tobacco faces rapid decrease from the debt figures on faster pace. Main sources of financing for Imperial Tobacco put emphasis on the sale of shares. This particular concept of financing brings creativity for shared values with shareholders for future analysis purpose. Another source of financing includes sale derivation making the necessary diverse brands in the most appropriate form (Dyckman, Magee and Pfeiffer 2011). It is important to understand the fact that market management reveals good profit generation. Most of the companies believe in positive returns for attainment of future growth on various operational ways. Product markets include supply of fine tobacco, smokeless tobacco, paper and cigar. Generation of diverse brands involves recording of positive returns at 12% on total tobacco revenue (Deegan and Unerman 2011). Addition to that, Imperial Tobacco commits various policies in way of adequate funding as well as providing bank facilities for the same. It helps in meeting various borrowing needs especially in peak season. Acquisition of a ssets mainly revolves around brand recognition for entering in the committed facilities for research purpose(Davies and Crawford 2012). Credit facilities and term loans mainly presumes the financial performance of Imperial Tobacco. Recommendation on an optimal capital mix of Imperial Tobacco It is advisable for Imperial Tobacco for conducting best optimal mix condition for smooth functioning of business enterprise. Optimal mix is an ideal condition whereby companys shares maximized values in their business activities (Brooks 2013). Imperial Tobacco should consider ways in offering balanced debt for bringing out ranges of equities as well as reduced debt for the same. It mainly involves in minimization on cost of capital and bringing true essence of business practices. Imperial Tobacco should stress on attainment of capital structure for future analysis purpose. It helps in ensuring great deal of attention for bringing changed pattern for final course of action (Brigham and Houston 2013). This particular company should believe in maximizing shared values from the point of view of the shareholders for viewing at the operational functions. It should emphasis on value processing equity and reduction in debt for attainment of goals and objectives of Imperial Tobacco. Optimal capital mix will help in reduced equity pattern among the potential investors for return availability in the near future (Brigham and Daves 2013). Creation of favourable image helps in bringing innovative perceptions of the investors for Imperial Tobacco. It should analyse for open market policies and adjust with earnings per share in an overall manner. It is advisable for Imperial Tobacco for engaging entirely on cash generation and harbours responsibilities as far as possible (Berry 2011). It should ensure reduced debt amount for the purpose of consulting ways for smooth functioning of the business enterprise. This particular company should find effective mix of equity for maintaining structured decision-making process in the most appropriate way (Bekaert and Hodrick 2012). It should relate with constant dividend policies for viewing at the dividend payout ratios for the same. At the end, debt and equity should be balanced for checking dividend policies in an overall manner. Calculation reveals Imperial Tobacco is capable of handling future dividend fluctuations faced by the company. Reference List Aamer, M. (2013).Microsoft Dynamics AX 2012 Financial Management. Packt Publishing. Albrecht, W., Stice, E. and Stice, J. (2011).Financial accounting. Mason, OH: Thomson/South-Western. Arnold, G. (2012).Corporate financial management. Balla, D. (2012).CLEP financial accounting. Piscataway, NJ.: Research Education Association. Baltazar, E. (2012).International GAAP 2012. Chichester, West Sussex, U.K.: John Wiley Sons. Barrow, C. (2011).Practical financial management. London: Kogan Page. Bekaert, G. and Hodrick, R. (2012).International financial management. Boston: Pearson. Berry, L. (2011).Financial accounting demystified. New York, NY: McGraw-Hill. Brigham, E. and Daves, P. (2013).Intermediate financial management.. Mason, Ohio: South-Western. Brigham, E. and Houston, J. (2013).Fundamentals of financial management. Mason, Ohio: South-Western. Brooks, R. (2013).Financial management. Boston: Pearson. Davies, T. and Crawford, I. (2012).Financial accounting. Harlow, England: Pearson. Deegan, C. and Unerman, J. (2011).Financial accounting theory. Maidenhead, Berkshire: McGraw Hill Education. Dyckman, T., Magee, R. and Pfeiffer, G. (2011).Financial accounting. [Westmont, Ill.]: Cambridge Business Publishers. Eun, C. and Resnick, B. (2012).International financial management. New York, NY: McGraw-Hill. Gapenski, L. and Pink, G. (2012).Understanding healthcare financial management. Chicago: Health Administration Press. Greene, M. and Dince, R. (2012).Personal financial management. Cincinnati: South-Western Pub. Co. Grieve, I. (2013).Microsoft Dynamics GP 2013 financial management. Birmingham, UK: Packt Pub. Horngren, C. (2013).Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Horngren, C., Harrison, W. and Oliver, M. (2012).Financial managerial accounting. Upper Saddle River, N.J.: Pearson Prentice Hall. Kapil, S. (2011).Financial management. Noida, India: Pearson. Leo, K., Knapp, J., McGowan, S. and Sweeting, J. (2012).Company accounting. Libby, R., Libby, P. and Short, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin. Madura, J. (2012).International financial management. Mason, OH: South-Western, Cengage Learning. Qu, X. and Yang, Y. (2012).Information and business intelligence. Berlin: Springer. Rothenberger, S. and Siems, F. (2012).Pricing perspectives. Basingstoke, UK: Palgrave Macmillan. Schiff, M. and Lewin, A. (2012).Behavioral aspects of accounting. Englewood Cliffs, N.J.: Prentice-Hall. Schroeder, R., Clark, M. and Cathey, J. (2011).Financial accounting theory and analysis. Hoboken, NJ: Wiley. Scott, W. (2011).Financial accounting theory. Toronto, Ont.: Pearson Canada. Spiceland, J., Thomas, W. and Herrmann, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin. Wink, G. and Corradino, L. (2011).Intermediate accounting demystified. New York, NY: McGraw-Hill.

Wednesday, December 4, 2019

Business Workplace Undesirable Workplace

Question: Describe about the Business Workplace of Undesirable Workplace. Answer: 1: Legislation Explanation Improvement of the energy efficiency in the office Unnecessary consumption of energy is absolutely undesirable in any workplace. It not only implies a huge expense to be incurred by the organization on electricity or water supply bills, but also has a disastrous impact on the environment. It is important to create awareness among the employees about the importance of switching off power, as and when their working hours are over, or to turn off the tap after use (Yun et al. 2013). Recycling the products being used Buying a new product not only implies a huge expense on part of the organization, but it also leads to the creation of dumped wastes, and land pollution. It is important to reduce the purchase of fresh papers, and to reuse the other side of the used papers. Similarly, disposable coffee cups can be substituted by coffee mugs. In a nutshell, anything and everything whose use contaminates the land and soli, has to be prohibited in the workplace. In case the use cannot be stopped, overuse of the same has to be prevented (Chapman 2013). 2: Internal Source of Information: Explanation An inquiry into the current procedures followed in the workplace for energy efficiency In order to frame a new sustainability policy, the organization will be required to have detailed knowledge about the procedures being followed at present. Information has to be collected regarding the habits and activities of each of the employees as far as the issue of energy efficiency is concerned. Gathering information from the working staffs The employees can be asked about their opinion regarding the adoption of eco-friendly policies in workplaces. Inquiry should also be made regarding the efficient use of electricity and water in the workplace (Gahan et al. 2014). Asking the HR to introduce training method or frame new policy The Human Resource Manager can be asked to introduce new policies, and to create awareness among the employees about the need to go green. External Source of Information Explanation Government reports An overview of the government reports helps in understanding the newest technology that can increase energy efficiency at workplace. Newspapers and reports An in-depth study of the newspapers articles and journals is helpful in enlightening the management about the needs, benefits and methods of doing sustainable business. Consumers Consumers should be asked via survey, as to how far they are influenced to purchase products and avail service from an organization that practices sustainability (Cummings and Worley 2014). 3: Developing the sustainability policy and procedure is in itself a challenging task, and required a well-structured approach. First of all, it is important to understand the scope of the sustainable policy, and the extent to which it is achievable. Before the implementation of the policy, it is important to create awareness among the working staffs regarding the benefits and emerging needs of a sustainable environment. Unless they are being trained, the employees cannot be expected to follow the guidelines (Carayannis et al. 2015). Asking the employees to adopt a new attitude may take time, and hence the prospect of the policy should be communicated out to the stakeholders. It is not only sufficient to execute the plan, but at the end, the policy must be reviewed and monitored to understand the extent to which it is being achieved over a given period of time. 4: Barriers Strategies Financial barriers The adoption of sustainable practices in business will be requiring a huge amount of investment. A lump sum of money is required for the adoption of the innovative, technologically advanced energy saving devices, such as 5 stars rated energy saving lights, or water-saving gadgets. The cost incurred for sustainability can be partially added to the price of the product, and partially it can be incurred by the organization. Proper promotion has to be done in order to make the consumers aware about the sustainable methods of business are adopted by the organization, as it will help in attracting greater number of consumers, even if the cost of the products is high (Carroll and Buchholtz 2014). Social barrier Lack of awareness among the employees can be a major barrier in the process of sustainable business practice, and hence sufficient training should be provided to the employees. Placards and stickers can also be used inside the workplace, to create awareness. Poor monitoring system A committee has to be set up to track the progress, and to understand the areas that require special attention in future. A policy not well-monitored implies huge investment, yielding no benefits at the end of the day. Hence, a proper monitoring and evaluation of the policies should be done by the committee (Ramirez 2012). 1: The information has been gathered from both external sources as well as internal sources. As far as the internal source of information is concerned, it was being observed that there is a sort of casual indifference common among most of the employees regarding the need of conducting sustainable business. The operators informed that most of the employees tend to keep the lights switched on, before leaving the workplace, and even dump papers, food packets, and polyethylene inside the office. Hence, the HR manager has been consulted regarding the methods and policies that can be used to prohibit these kinds of careless acts inside the workplace. Further, recent journal articles and magazines have been used to understand the variety of methods that can be adopted to improve energy efficiency in the office. 1.2: The sustainability policies are to be introduced in the workplace has to be followed by each of the employees, irrespective of the designation he is holding. The policies are meant to reduce the contamination of environment, and the overuse of energy, and hence the organization will follow the energy efficient methods. Each staff will receive training and will be participating in the seminars emphasizing the importance of sustainable business practice. Once the training is over, anyone violating the norms will be penalized, while rewards and recognition will be offered for the best sustainable practice in the organization (Leonard 2013). 1.3: The policies are as follows: Papers have to be reused and recycled, and fresh papers should not be used unless both sides of the paper are being used. Each light should be switched off once the working hour is over. Once in a month, a new tree will be planted around the locality of the office. Each employee has to participate in the environmental training programs and awareness creating seminars to be held once in two months (Smith 2012). 1.4: In order to implement the above policies, the organization needs to conduct a meeting with the employees to discuss the importance and needs of sustainable business practices. Even after adequate training, most of the employees may fail to abide by the guidelines of energy consumption. Hence, the organization must invest for purchasing energy saving electrical devices and water saving taps. Further, rewards should be offered annually to recognize an employee for the maximum use of eco-friendly office products (Benn et al. 2014). 2: The employees are being requested to be aware of the importance of reduction of carbon footprint of the organization, as it not only reduces the operating cost of the organization, but also fetches it greater recognition. The employees should get habituated with the use of and LED bulbs instead of the incandescent bulbs. An employee in each team will be entrusted with the duty of monitoring the habit of the team members in switching off every electric device at the end of the day. The employees are being encouraged to work at least a day in a month from home will help in reducing the emission (Werbach 2013). 3: It was being discovered that most of the employees were being found to stay on track, and trying their best to reduce the carbon footprint of the organization. However, many employees were not much acquainted with the methods of using the water-saving gadgets. After the training sessions, greater awareness about the sustainability benefits was being noticed among the employees. The market differentiation achieved through the adoption of sustainable business practices increased the employee satisfaction. Further, there was a remarkable reduction in the electricity bills at the end of each month. 4.1 Stakeholders (Managers): Some of the employees are not taking the matter seriously, and are not willing to engage in sustainability programs, such as Plant a tree or conserve water. Feedback: Dear Sir, It is important for the organization to offer greater recognition to the employees for their efforts invested in sustainable business practice. If necessary, participating in the seminars and awareness creating workshops will be made mandatory. 4.2 Cost is a huge issue as primarily the organization has to spend a considerable sum of money for purchasing the energy saving devices or training the employees. Without a regulatory body, it is difficult to supervise and monitor the sustainability initiatives. There is a lack of proper control and administration for ensuring that the policies are being properly followed in each day. 4.3: The expense incurred is a one-time investment, and hence it is needless to focus much on cost, as in the long term, it will develop the brand recognition of the organization. The introduction of incentives will be used for motivating the employees to follow the policies daily. Finally, a regulatory body will be set up, that will be help in evaluating the performance of the employees, as far as the sustainable business practice is concerned (Florea et al. 2013). Reference List: Benn, S., Dunphy, D. and Griffiths, A., 2014.Organizational change for corporate sustainability. Routledge. Carayannis, E.G., Sindakis, S. and Walter, C., 2015. Business model innovation as lever of organizational sustainability.The Journal of Technology Transfer,40(1), pp.85-104. Carroll, A.B. and Buchholtz, A.K., 2014.Business and society: Ethics, sustainability, and stakeholder management. Nelson Education. Chapman, J., 2013.Working towards sustainability: exploring the workplace as a site for pro-environmental behavioural change(Doctoral dissertation, Routledge). Cummings, T.G. and Worley, C.G., 2014.Organization development and change. Cengage learning. Florea, L., Cheung, Y.H. and Herndon, N.C., 2013. For all good reasons: Role of values in organizational sustainability.Journal of Business Ethics,114(3), pp.393-408. Gahan, P., Sievewright, B. and Evans, P., 2014. Workplace Health and Safety, Business Productivity And Sustainability.A Report Prepared for Safe Work Australia. Centre for Workplace Leadership. Leonard, P., 2013. Changing organizational space: Green? Or lean and mean?.Sociology,47(2), pp.333-349. Ramirez, G.A., 2012. Sustainable development: paradoxes, misunderstandings and learning organizations.The Learning Organization,19(1), pp.58-76. Smith, P.A., 2012. The importance of organizational learning for organizational sustainability.The Learning Organization,19(1), pp.4-10. Werbach, A., 2013.Strategy for sustainability: A business manifesto. Harvard Business Press. Yun, R., Scupelli, P., Aziz, A. and Loftness, V., 2013, April. Sustainability in the workplace: nine intervention techniques for behavior change. InInternational Conference on Persuasive Technology(pp. 253-265). Springer Berlin Heidelberg.

Thursday, November 28, 2019

Research Paper on Walt Disney Research Paper Example

Research Paper on Walt Disney Paper Walt Disney, born Walter Elias Disney (December 5, 1901 – December 15, 1966) was an American cartoonist, filmmaker, actor, writer, and producer, founder of  «Walt Disney Productions, » which now has become a media empire  «The Walt Disney Company ». The creator of the first ever sound cartoon, the first musical, and first feature movie, in his extremely busy life, Walt Disney directed 111 films and produced 576 movie works. For his merits in cinematograph, Disney was awarded 26 Oscars and many other awards. Walt Disney was born December 5, 1901 in Chicago. Among his ancestors were British, Irish, and Germans. In 1906, the family moved to a farm in Missouri, and in 1910 – in Kansas City. In 14 years, Walt moonlighted as a newsboy. During the First World War, Disney served a year driving an ambulance of the International Red Cross in France. In 1919, Disney arranged as an artist in an advertising studio, where he began to create his first advertising films, but then he had the desire to continue his experiments in the world of hand-drawn animation. Over time, Disney opened his first animation studio â€Å"Laugh-O-Grams† in Kansas City, where his companion and lead animator was Iwerks Ub. But soon the company went bankrupt. In July 1925, he married his studio secretary Lillian Bounds (1899-1997). In 1933 they had a daughter, Diane Marie (the couple have been trying to have a baby for 8 years, the previous two pregnancies ended in miscarriage, causing much suffering Walt and Lilly). Not being able to give birth to her second child in 1937, the couple adapted little girl, giving her the name Sharon Mae Disney (1936-1993). We will write a custom essay sample on Research Paper on Walt Disney specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Paper on Walt Disney specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Paper on Walt Disney specifically for you FOR ONLY $16.38 $13.9/page Hire Writer December 15, 1966 Disney died in Los Angeles of lung cancer caused by prolonged smoking. Despite the death of Disney, his affair continued and his studio still makes the animated and feature films for children of all ages. In 1968, Disney was posthumously awarded the highest award of the U.S. Congressional Gold Medal. There is also a popular version of the Disney freezing in cryogenic chamber, which he had chosen in the hope of finding a method of defrosting of the human body in the distant future. For those who write their research proposals on the subject, it would be helpful to use free sample research paper topics on Walt Disney, from which they may learn that Walt’s daughter, Diane Marie Disney Walt is the mother of seven children, the author of a popular biography of Walt Disney, the organizer of several projects related to his name, one of the leaders of Walt Disney Company, and the founder of the Walt Disney Museum in San Francisco (opened in October 2009 ). According to Diane, Walt Disney was an exemplary family man, devoted to the family. It is in one of the strolls with his daughter when he had the idea to create a place where it would be interesting to both adults and children. Over time, this place was Disneyland. At EssayLib.com writing service you can order a custom research paper on Walt Disney topics. Your research paper will be written from scratch. We hire top-rated PhD and Master’s writers only to provide students with professional research paper assistance at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all research paper details: Enjoy our professional research paper writing service!

Sunday, November 24, 2019

To what extent was the Crimean War (1853 †1856) ‘disastrously planned and poorly executed’ (Economist 2014) The WritePass Journal

To what extent was the Crimean War (1853 – 1856) ‘disastrously planned and poorly executed’ (Economist 2014) Introduction To what extent was the Crimean War (1853 – 1856) ‘disastrously planned and poorly executed’ (Economist 2014) ; Seton-Watson 1988). The conflict did have important long-term implication insofar as it permanently weakened the position of Tsarist Russia, and saw the ascendency of the France as the preeminent power in Europe. It therefore saw the end of the Concert of Europe, the balance of power that had existed since the Congress of Vienna in 1815 (Bloy 2002a, 2002b). In conclusion, the Crimean War was both poorly planned and poorly executed. This essay has outlined the numerous strategic, tactical, and logistical failures perpetrated by all sides, but especially by the Allies and Britain in particular. However, as important as these moments were in defining the nature of the conflict and solidifying its reputation, it was problematic from the outset. As Clough (1964: 917) puts it: ‘it was not the result of a calculated plan, nor even of hasty last-minute decisions made under stress. It was the consequence of more than two years of fatal blundering in slow-motion by inept statesmen who had months to reflect upon the actions they took.’ Ultimately, while there are many mitigating factors, moments of triumph, and cases of heroism and coordination – especially in the medical sphere – this is a reputation well-deserved. References Bloy, M. (2002a) The Crimean War: ‘Britain in Blunderland’, The Victorian Web victorianweb.org/history/crimea/blunder2.html [Retrieved 10/06/2014] Bloy, M. (2002b) The Crimean War: comment on attitudes in Britain, The Victorian Web victorianweb.org/history/crimea/attitude.html [Retrieved 10/06/2014] Brown, D. K. (1989) The Royal Navy in the Crimean War: Technological Advances worldnavalships.com/forums/showthread.php?t=14517 [Retrieved 04/06/2014] Clough, S. B., ed. (1964)  A History of the Western World. Boston, Heath: University of Michigan Press Curtiss, J. S. (1979) Russia’s Crimean War, Durham, N.C: Duke University Press Curtiss, J. S. (1966) Russian Sisters of Mercy in the Crimea, 1854-1855, Slavic Review, Vol. 25, No. 1, pp. 84-100 Fuller, H. J. (2014) Could Have, Would Have, Should Have? England’s ‘Great Armament’ during the Crimean War, the proposed naval assault upon Cronstadt’s defences and the Peace of 1856: Re-examining the evidence, University of Wolverhampton Gorizontov, L. E. (2012) ‘The Crimean War as a Test of Russias Imperial Durability’,  Russian Studies in History  51  (1), pp. 65–94 Jones, H. P. (2012) Southern Military Interests in the Crimean War, Journal of Slavic Military Studies, 25, pp. 35–52 Lambert, A. (2011) The Crimean War: British Grand Strategy against Russia, 1853–56, Farnham: Ashgate Publishing Seton-Watson, H. (1988)  The Russian Empire 1801–1917. Oxford: Clarendon Press Stephan, J. J. (1969) The Crimean War in the Far East, Modern Asian Studies, Vol. 3, No. 3, pp. 257-277 Sweetman, J. (2001) The Crimean War: 1854-1856, Oxford: Osprey Publishing The Economist (May 2014) What the original Crimean war was all about, Economist economist.com/blogs/economist-explains/2014/03/economist-explains-5 [Retrieved 11/06/2014] Urry, J. (1989) Mennonites and the Crimean War, 1854 – 1856, Journal of Mennonite Studies, Vol. 7, pp.10-32

Thursday, November 21, 2019

Interview consumers Assignment Example | Topics and Well Written Essays - 1000 words

Interview consumers - Assignment Example The 8 megapixel camera found in Galaxy S2 has flash and autofocus but no filter (Marcus 2011). The iPhone 4S has larger storage options than the Galaxy S2. It offers storage capacities of 16GB, 32 GB and 64GB. On the other hand, Galaxy S2 has a storage capacity of 16GB and can be expanded up to 48 GB. The iPhone 4S is also smaller with dimensions of 115.2Ãâ€"58.6Ãâ€"9.3mm. The Galaxy S2 has dimensions of 129Ãâ€"66Ãâ€"8.9mm (Smith 2011). Unlike Galaxy S2, iPhone 4S supports the voice-to-text messages. The user can send a voice message to apple via a microphone to Apple and get a reply within a short time. Moreover, iPhone 4S has a personal assistant that helps in sending text and emails, scheduling meetings, giving weather updates, setting reminders, answering complex queries, calling, and computing various conversions. The personal assistant in Galaxy S2 has limited capabilities such as music and launching applications, sending messages, calling and scheduling meetings (Marcus 2011). Consumer B: Galaxy S2 is my smart phone of choice. This gadget has a larger screen of 4.3 inches which has a Super AMOLED Plus display. This display is better than the Retina display of iPhone 4S which is smaller at 3.5 inches (Smith 2011). Galaxy S2 has a RAM of 1GB while iPhone 4S has 512mb. The Galaxy S2 also downloads data at a faster speed than the iPhone 4S. Galaxy S2 downloads data at a speed of 21mbps while iPhone 4S downloads at 14.4mbps. The Galaxy S2 front camera is more detailed than that of ipohone 4s with 2 megapixels. The iPhone 4S has a VGA camera. Galaxy S2 is also lighter with a weight of 117 grams while iPhone 4S weighs 149 grams (Marcus 2011). Unlike the iPhone 4S, Galaxy S2 has capability to transmit payment information wirelessly, thus making payments by credit cards easy and efficient. Galaxy S2 can be used to make wireless payments in purchasing goods, entering

Wednesday, November 20, 2019

Environmental Studies Assignment Example | Topics and Well Written Essays - 1500 words

Environmental Studies - Assignment Example overtime in abundance usually comprise of shallow, warm, marine waters, which is exactly the kind of environment that is required by organisms to form a kind of calcium carbonate shell and skeleton and extract the essential ingredients from the ocean water. These organisms soon die out and their shell and skeletons accumulate and settle to form a type of biological sedimentary rock. This rock will contain at least fifty percent calcium along with a multitude of other minerals and materials, namely; Quartz, clay minerals, feldspar and a few more. There are several large limestone deposits in the world that have been extracted for use in industry. In parts of the United States there are extensive deposits of limestone of various ages from a handful of thousands to more than 350 million years old. In India, several deposits of limestone can be found that are used by the local industries for production processes. More than two-third of India's production of limestone comes from five stat es of Madhya Pradesh, Rajasthan, Andhra Pradesh, Gujarat and Chhattisgarh. Each of these contributes more than 9 per cent of the country's output. The areas of Karnataka, Tamil Nadu, Maharashtra and Himachal Pradesh, each of which are producing over 5 per cent of the country's lime ­stone, account for another 28 per cent of the coun ­try's production of limestone. . In India, the regions mentioned above; Madhya Pradesh, Rajasthan, Andhra Pradesh, Gujarat and Chhattisgarh, were the major sources of limestone that contributed to the nation’s supply. Together, Madhya Pradesh and Chhattisgarh had a tremendous total of 2,126 million tones of limestone in weight that contributed a total of twenty six percent to the country’s overall production of limestone. Andhra Pradesh, individually,... This paper approves that limestone is the key ingredient in the creation of cement that is used to construct infrastructure. Despite the fact that India produced limestone in such abundance, there have been several shortages of cement that have halted construction altogether. The purest form of natural limestone that is found in some areas of India where limestone deposits exist, is used primarily for decorative purposes in government buildings, museums, extravagant hotels, and sometimes even homes if the occupants are able to afford it; Pure marble limestone is expensive compared to normal limestone. Limestone marble takes several unique shapes and patterns that make it valuable for these purposes in the form of floor tiles, statues, landscaping and roofing. This report makes a conclusion that sustainability is essential for the welfare of our world and the steady growth of society. We work to increase the sustainability of natural resources and the environment, for that purpose, we offer suggestions and recommendations to organizations. In this case, limestone is the resource in discussion. It is clear that limestone deposits will run dry, in fact, shortages have already begun. It is therefore important to look for sustainable solutions and replacements for limestone that will ensure continued, quality production for the business. A project known as The Efficient Limestone Crusher Project was introduced to increase the sustainable quarrying of limestone using specialized crushers and heavy machinery, applying this method may also prove sustainable for the business.

Monday, November 18, 2019

NetFlix company Essay Example | Topics and Well Written Essays - 500 words - 1

NetFlix company - Essay Example Another reason why the mission statement of Netflix should be reformulated is because its company philosophy does not appear in the statement. The company’s basic beliefs, values and aspirations are not reflected in their mission statement. What is clear in their statement is where their strategies are directed and what they want to be in the future. The firm’s strategy of increasing its streaming subscription globally is the appropriate strategy for the company. Over time, it is expected that their domestic DVD by mail service to decline significantly in the near future; thus, their strategy to focus on their streaming service is a good move for the company. Netflix has decreased its budget in their DVD business to allocate more to its global streaming business (Netflix, Inc. 8). One can say that this strategy of Netflix has produced the desired results because as of the first quarter of 2012, there was an additional three million streaming subscribers; therefore, reaching a total of 26 million global subscribers (Netflix 1). This strategy further strengthened their position as the world’s leading internet TV network (Netflix 1). The domestic streaming service alone contributed $67 million to the company’s profit, which is 13% contribution margin (Netflix 1). Indeed, the firm’s strategy is providing them a relevant competitive advantage and is working well for them. Another strategy implemented by Netflix that is to their advantage is their continuous move to increase the quantity and quality of their TV shows and movies. Their approach is to sign licensing agreement with TV and movie outfits and major film distributors and producers in order to reinforce their content offerings and have a steady flow of new titles (Netflix 2-3). This is a competitive advantage which they enjoy over their competitors. As

Friday, November 15, 2019

Nation Branding: A Tool Of Soft Power

Nation Branding: A Tool Of Soft Power Nations have always cared about their image, but in recent years one witnessed a turning point in methods used by states to build and manage their reputation. In this era of globalization the world is increasingly becoming a gigantic stage on which countries have to compete for all types of resources in order to enhance, and raise their international profile. In light of this, nation branding holds a vital key to win this world contest. Though, it draws heavily from the marketing and public relations realms, this concept is increasingly pertaining the sphere of international relations as states are using it as a tool to reach their desired international aims. In light of this, the aim of this essay will be to evaluate the relatively new concept of nation brand in the context of soft power in international relations. It will argue that there is close link between soft power and nation branding, since the latter if done effectively can enhance a nation soft power and consequently winni ng the hearts and minds of foreign audiences. The second part of the essay will then attempt to shed led on to what extent can state branding can fit within the theories of IR and the eventual implications it can have on the conduct of foreign policy. Soft power, a term that is increasingly used in discourses of international relations, was coined by Joseph Nye who is amongst the most prominent theorists within the Neoliberal theory, to define co-optive power in contrast to the traditional hard power related to the military and economic might. Soft power is conceptualized as the ability to get what you want through attraction rather than coercion or payments. It arises from the attractiveness of a countrys culture, political ideals, and policies (Nye, 2004). Soft power blossomed after the end of the cold war. Definitely, due to globalization and communication the usage of soft power is becoming more important. In fact, in light of this Nye states that, Winning hearts and minds has always been important, but it is even more so in a global information age. Information is power, and modern information technology is spreading information more widely than ever before in history (Nye 2004). Though the concept of soft power was put forth by Nye in recent decades, it could also be seen in previous works such that of Hans J. Morgenthau, Klaus Knorr and Ray Cline (Fan, 2008). Soft power rests on the ability of shaping the preferences of others. Hence, such arguments insist that a nation may address and reach its desired outcomes on the global stage, due to the fact that other states admire its values, imitate its example and seek to reach its level of prosperity and openness. Therefore, it is a significant asset in influencing others, not by using hard military power, but by the ability to attract, which goes beyond influence or persuasion (Nye, 2004). Nye states that soft power relies on primarily three resources the attractiveness of its culture, the appeal of its domestic political and social values, and the style and substance of its foreign policies (Nye, 2004). Due to such factors soft power is intangible and difficult to measure and control. Through such power, nations are able to cultivate specific relations with the other states particularly culturally and economically which eventually result in a better and more favorable public opinion and credibility in the outside world. An interesting aspect is that soft power in contrast to hard power is not controlled entirely by the government but non-state actors can also have a contribution to it. As previously discussed, soft powers most particular and important asset is the ability to attain desirable outcomes without involving any type of force. In todays world, many nations around the globe are suffering from bad image problems which lead nations to embark on initiatives such as nation branding. Image problems are driven by both internal policies and events taking place in the political, economical and social landscape, and also due to certain stereotypes that exist on the external side. Cases in point are the nations of Greece, Spain and Italy which are under investigation in my dissertation. In fact such countries, particularly Greece has currently its image into a storm due to the economic crisis. Apart from that, as in the case of Spain and Italy it suffers from certain stereotypes associated with countries located in the Mediterranean basin. Hence, in order to overcome negative perceptions or turn their potentials into reality countries embark on initiatives such as n ation branding. The practice and theoretical conceptualization of nation branding its still in its infancy, although it must be noted that some researches (e.g. Olins 2002) argue that countries have always branded themselves throughout history. Nation Branding is about applying branding and marketing communications techniques to promote a nations image (Fan 2008). In the marketing field a brand is understood how what a customer thinks about a certain product. On the other hand, the brand state revolves around the idea of how the outside world views a particular country. Hence, this makes nation branding a crossroad between the world of public relations and marketing and international relations. If one looks at the main definition of nation branding, one finds an array of differences in the focus and purpose of nation branding. Fan (2008) made a close examination of the major definitions. Fans (2008) evaluations show that nation branding is about remolding the national identities (Olins, 1999), enhance nations competitiveness (Anholt 2007), embrace political, cultural, business and sports activities (Jaffe and Nebenzahl, 2001), promoting economic and political interests at home and abroad (Rendon and Szondi, 2003) and to altering, improving or enhancing a nations image/ reputation (Gudjossan, 2005). In less theoretical words, nation branding is about building and managing the reputation of a country. Hence, this concept allows nations to better control the image they project to the world, and therefore be able to attract and compete for the right kinds of available resources. Consequently, by this process a nation hopes to boost its international profile in a globalized world where every country has to compete with every other nation for the share of income, power, voice and influence. In fact, nations engage in branding primarily in order to attract tourists, investment, boost exports, restore international credibility and ratings, increase political influence, stimulate stronger international relations, combat negative national stereotypes and enhance nation building by nourishing confidence, pride, harmony and national resolve (Dinnie 2008). Thus, a positive nation brand provides a crucial competitive advantage in contrast to a bad image which hinders the states competitivene ss in the global arena. As Van Ham (2008) states, similar to Nyes soft power resources, a countrys brand is determined by its culture, political ideals, and policies. There are three key components in nation branding, or in other words, a nations brand consists of three sub-brands: political brand, economic brand and cultural brand (Fan, 2008). Such arguments illustrate that nation branding and soft power are certainly two concepts linked. Backing this argument is the nation brand hexagon developed by Anholt in which there six main factors that determine a brand which are tourism, governance, exports, investment and immigrations, culture and heritage and the citizens. Hence, such six factors fall under the three main categories previously mentioned. Evidently, these are also the sources associated with the conduction of soft power. Certainly, nation branding falls under a wide umbrella of postmodern power where soft power and public diplomacy are also located. Van Ham (2008) argues that in academic discourse on soft power, the concept of nation branding has now acquired a place which is still somewhat awkward. Definitely, when one evaluates nation branding within the context of soft power in IR, one has to look also to the links and differences that exist between nation branding and public diplomacy. This is due to the fact that public diplomacy has much more theoretical backing of rich as one of the main soft power tools in IR. For example Melissen states that they are complimentary tools with the practice of branding a nation involves a much greater and coordinated effort than public diplomacy (Melissen 2005). On the other hand Szondi argues that both practices can be seen as distinct but overlapping concepts in that they are oriented toward the same purpose of branding a nation but as different tools in this endeavor (Szondi 2008). Anholt argue that public diplomacy is a subset of nation branding. In Anholts arguments nation branding is how a nation represents as whole itself, whilst public diplomacy is exclusively concentrated on the presentation of government policies, hence the political subset of nation branding. Nevertheless, one must keep in mind governments are assumed to represent the people of a nation, and therefore, there is no getting away from the fact that nation branding is a highly politicized activity (Dinnie, 2007). It must be noted, that the main link between public diplomacy and nation branding is that both concepts aim at the same outcome wining the hearts and minds to create a favorable image of the country. Though it is beyond the scope of this assignment to evaluate in detail the links and difference between nation branding and public diplomacy, it is interesting to have a glance between these tools through the table below Table 1: Table 1: Main differences between Public diplomacy and Nation Branding Public Diplomacy Nation Branding Goal Promoting political interest Promoting (mainly) economic related interests. Context Highly politicized and change according to government. Driven mainly by IR and culture May be de-politicized. Driven by marketing and public relations Target Targeted at key countries Targeted more universal, applicable to nay country Direction Foreign public Both foreign and domestic audience Strategies Relationship building, more emphasis on substance and content Image management, emphasis on visual and symbolic elements Evaluation Short, middle and long term Mostly long-term Definitely, as previously mentioned nation branding has very much in common with the values and issues related to soft power in IR. Fan (2008) states that nation branding can be an important asset in the development of soft power of a nation. Apart from that, a successful nation branding campaign will help create a more favourable image among the international audience thus further enhancing a countrys soft power. Hence, state branding is extensively seen as a vital tool to win over the hearts and minds of foreign audiences and persuade them that their brand is competitive. Bringing, Nyes arguments into light, one finds that reputation is a crucial part in the soft power of a country. This is due to the fact that reputation expresses the total impressions of other soft power recourses, such as for example how culture is perceived in the world. As in the case of soft power, nation branding initiatives are also built on credibility and reputation and determined by the nations culture, political ideals and policies. (Van Ham 2008) In light of the increasing rise of nation branding, a daunting question is: what is the implication of such a concept on international affairs? One needs to evaluate to what extent established theories of international relations have the right theoretical tools to shed light on this new concept that is pertaining the world of international relations. Van Ham (2008) states that The international relations theory of constructivism sheds some light on the functioning of place branding, whereas classical political science tools fail to come to terms with its implications for international politics. Such argument is made in the light of the fact that nation branding, as part of soft power revolve around factors such as values, norms and ideas in international relations. Hence, this is on the same lines of the IR constructivists theory since constructivist explanations of international politics define the global system as a set of ideas, a body of thought, a system of norms, which has been arranged by certain people at a particular time and place (Jackson and Sorrenson 2006). Constructivism assumes that the selves, or identities, of states are a variable; they likely depend on historical, cultural, political, and social context (Hopf 1998, 176). Hence, such arguments are extremely relevant for nation branding since the latter assume that identities are contextual and malleable (Van Ham 2008). Other traditional tools such as realism may find it more difficult to evaluate the rise of nation branding within the field of international relations. Realists are focused on a system of anarchy and balance of power in IR. First, they may find arguments about the relevance of public diplomacy and state branding as trivial and frivolous. (Van Ham, 2008). Apart from that, for realists, states in the international system pursue their egoistic self interest. Hence, regarding nation branding though, this can be a good initiative as such from the viewpoint of neorealism in that it can affect a states economic strength positively and thereby increasing its power and security. Apart from evaluating the implications of nation branding to the schools of IR, its also interesting to investigate the effect of this initiative on foreign policies the real IR world. As Anholt argues, applying nation branding techniques in foreign policies can be a dangerous initiative. Governments need to have a real sense and organized way of what are doing since they can fall their own victims if a brand is found not be credible or it is misleading. Apart from that, developing countries which are in need to brand themselves may use financial resources in branding efforts at the expense of more tangible needed reforms. Nation branding techniques can also backfire. This is highly illustrated with the case of Greece when it hosted the 2004 Olympics in Athens. The political, economic and international standing of Greece were at high levels, however none of government officials or departments took the task to develop the international profile of Hellas (Cromwell, T Kyriacou 2005) In light of the discussed arguments, one could assume that nation branding is inextricably linked with public diplomacy under the wider spectrum of the concept of soft power. However, as in contrast to traditional soft power tools such as public diplomacy, it makes explicit use of marketing and public relations techniques to reach its aims. Definitely, a new game in international politics is emerging about image and reputation. Nation branding provides the state a useful soft power approach in order to create its desired international influence in the international arena. As regards international relations discourses, nation branding is found most at home within the social constructivism theory. This is due to the fact that nation branding revolves around issues such as values, norms. With the increase use of soft power and the ever-increasing competition amongst states, nation branding will continue to gain ground as a concept, whilst further investigation in the IR field need to fu rther developed in order give a better insight on the place nation branding have in the political sphere.

Wednesday, November 13, 2019

Jack Kevorkian Essay -- essays research papers fc

After talks with her husband, sons, minister, and local doctors; Janet Adkins decided she didn ¹t want to undergo the sustained mental deterioration that Alzheimer ¹s Disease caused (Uhlman 111). She began to realize she had the disease when she started forgetting songs and failed to recognize notes as she played the piano (Filene 188).  ³She read in Newsweek about Dr. Jack Kevorkian and his Å’Mercitron ¹ machine, then saw him on the Å’Donahue ¹ Television show ² (Filene 188). With her husband ¹s consent but objections by sons and doctors, she telephoned him to arrange to kill herself (Filene 188). She still had a life expectancy of at least ten years with the illness, but she wished to die. She wanted to die before the disease robbed her of her competence (Larson 229). Kevorkian later killed Adkins and faced the consequences boldly (Hendin,  ³Suicide in America ² 247). The background, process, and effects of Dr. Kevorkian ¹s questionable first patient, Jane t Adkins, have a very detailed story in them. Janet Adkins led a very productive life up to and even after she had been diagnosed with Alzheimer ¹s, but she couldn ¹t handle losing control of her brain (Filene 188). She was 54 years old and lived in a wealthy Oregon suburb with her stock broker husband, Ron. She was also the mother of three sons, taught English and piano, went hang gliding, trekked in Nepal, climbed Mount Hood, and generally behaved with a lot of energy (Gutmann 20). She and her husband were longtime Hemlock society members, which advocates Euthanasia in some cases (Betzold 22).  ³Doctors at a Portland hospital told her that eventually she would be dependent on her husband for feeding and bathing ² (Gutmann 21). She did not want to take her own life in case she messed it up, and her own doctors wouldn ¹t help her (Hendin ,  ³Seduced by Death ² 132). Though she was still able to carry on clear conversations and demolish her son at tennis; her husband explained that if she was going to go, she ¹d probably want to go to soon rather than to late (Gutmann 21). After hearing about Kevorkian, Ron Adkins contacted him to employ his services (Wolfson 56). Her husband complained to Dr. Kevorkian that he had to remind her of the times of her tennis lessons, and that she kept leaving her purse in the house. After the brief conversation, Kevorkian agreed to meet with her (Gutmann 20).  ³Dr. Kevorkian was a ret... ...termining how ill she was. Also the method of which he carried out the suicide raised questions (Hendin,  ³Seduced by Death ² 130). Among supporters of Euthanasia he became something of an antiestablishment here (Larson 230). This was the first of over a hundred assisted suicides that he would perform (Uhlman 111). Works Cited Betzold, Michael.  ³The Selling of Doctor Death. ² New Republic 26 May 1997: 22-28. Fessenden, Ford.  ³Matters of Life and Death. ² Newsday 10 June 1995: 7. Filene, Peter. In the Arms of Others. Chicago: Ivan R. Dee, 1998. Gutmann, Stephanie.  ³Death and the Maiden. ² New Republic 24 June 1996: 20-22. Hamel, Robert. Must We Suffer Our Way to Death. Texas: Southern Methodist Press, 1996. Hendin, Herbert. Seduced by Death. New York: W.W. Norton and Company, 1997. Hendin, Herbert. Suicide in America. New York: W.W. Norton and Company, 1995. Larson, Edward. A Different Death. Illinois: Intervarsity Press, 1998. Uhlman, Michael. Last Rights. Washington D.C.: Ethics and Public Policy Center, 1998. Wolfson, Adam.  ³Killing of the Dying. ² The Public Interest Spring 1998: 56.

Sunday, November 10, 2019

Motherhood and slavery Essay

As a capable black woman and as a mother, Sethe feels obligated to provide Beloved, whether her daughter or not, â€Å"a bed to sleep in and somebody there not worrying you to death about what you got to do each day to deserve it† (Beloved 67-68). Therefore, her job as mother, as caretaker, as â€Å"life-giver† and â€Å"life-maintainer† is never-ending, and because it is never-ending, it has the potential to take her to her grave. Beyond that, Sethe fears losing Beloved before she can make her understand that worse than killing her own daughter, â€Å"—far worse—was what Baby Suggs died of what Ella knew, what Stamp saw and what made Paul D tremble. † (Beloved 251). Although not entirely true, for Sethe’s best thing is herself, the one thing about herself that she values, that slavery has not taken away from her is motherhood. This, for Sethe, is maintaining a mental survival for her children, preventive medicine for the ills of slavery. As Kubitschek notes, â€Å"On the plantations†¦ black women’s nurturance—from the physical (nursing milk) to the metaphysical (energy and patience)—is used up primarily in working fields and tending white children† (166). But for Sethe, who was able to have her children with her, â€Å"the major means of protecting children from slavery is to value them and to communicate this value to them† (Kubitschek 166). This is a sacrifice Sethe and many mothers, traditional and nontraditional, are more than willing to make. This becomes especially painful in part two of the novel. When Sethe thinks about Beloved and her own actions, she says she will explain it all to Beloved, reflecting, â€Å"How if I hadn’t killed her she would have died and that is something I could not bear to happen to her†¦ I’ll tend her as no mother ever tended a child, a daughter. Nobody will ever get my milk no more except my own children† (Beloved 200). Here we can see transforming and destereotyping potential of Sethe’s actions. She goes on thinking of how she will change, how she can mother now as a free woman. In this case, it is as if Sethe must be a nontraditional, unstereotypical mother in order to accomplish the traditional mothering role she wants to attain. She also reflects on her faults when Beloved returns, how she was distracted by Paul D and should not have been. But it is at this point that she demonstrates the difference between man and woman, between father and mother. Kubitschek argues that â€Å"In the twilight area of an illegal freedom, Sethe has immediately, upon being summoned back to slavery, acted on a slave definition of mothering: presence is all† (167). Being together, even if dead together, was enough. â€Å"Presence is all. † Lucille Fultz cites Marsha Darling’s interview with Morrison in which Morrison asserts: â€Å"Under the theatrical conditions of slavery, if you made that claim†¦ that you are the mother of these children you were claiming the right to say something about what happens to them. † Morrison terms Sethe’s commitment to her children â€Å"an excess of maternal feeling, a total surrender. † This surrender is configured in Sethe’s desire to protect her daughter from the ills she suffered as a female slave. † (40) Sethe takes her protection of her children one step further. Fultz contends that â€Å"Through desire and knowledge Sethe achieves subjectivity for herself and her children. She refuses to subscribe to the system that treats her and her family as objects† (38). She especially needs to make up to Beloved, perhaps because she killed her, or perhaps because the death separated them as Sethe had been separated from her own â€Å"ma’am. † Kubitschek asserts, â€Å"Still defining motherhood as keeping her children with her, Sethe cannot reject the ghost’s presence† (167). Perhaps it is more a loss of a time component than the actual murder component that Sethe regrets. Thus, because she spent so little time with her own mother, she must spend as much time with her daughters as possible, which leads to their month of playing together. Morrison visually paints their month, noting the â€Å"star-loaded sky,† â€Å"sweet milk,† â€Å"string puzzles in afternoon light,† â€Å"shadow pictures in the gloaming,† â€Å"a garden of vegetables and flowers† (Beloved 240). All of this serves Sethe’s purpose until Beloved decides it is not enough, and Denver realizes â€Å"that her mother could die and leave them both and what would Beloved do then? † (Beloved 243). Beloved has no life of her own, no name, and never did. She was never called anything but the â€Å"crawling already? girl† and â€Å"Beloved† as her gravestone marked her. Not a name to cling to. Morrison tells us that â€Å"Everybody knew what she was called, but nobody anywhere knew her name† (Beloved 274) because she is a representation of life, many lives, but does not get the opportunity to live her own. She can be the woman during the Middle Passage; she can be the woman in slavery; she can be the woman who escaped slavery; and she is all of these. She â€Å"embodies each and every woman of the African American motherline†¦ and†¦ is also linked to Sethe’s own mother who, like the murdered granddaughter, remains nameless† (O’Reilly 86, 87). But as a result, she is never herself. Morrison poetically crosses three generations of women, who learn and demonstrate survival skills, in a very matriarchally religious trinity—mother: Sethe’s mother; daughters: Sethe and eventually Denver; and â€Å"holy† ghost: Beloved. Each fights for survival of herself, and of future generations through different means. Sethe’s mother rebels and is hanged, but impresses upon her daughter what truly matters—the self and a sense of connection with one’s own matrilineal line. Sethe escapes slavery with her children and is willing to kill them so that they may â€Å"survive† maintaining their natural selves. Beloved is reincarnated. This is her survival, but it also leads to Denver’s ability to survive on her own, which further protects and preserves the potential for future generations. Essentially, all these women can fight for survival at this point in the novel because there is a sense of belonging, of necessity. Sethe gives herself inherence when she places complete necessity on herself for the responsibility of her children. Morrison describes Sethe as a free woman, as a free mother, writing, â€Å"Freeing yourself was one thing; claiming ownership of that freed self was another† (Beloved 95). But that is what Sethe is able to do. In the Clearing, she claims herself. At this point, she is finally able to attach herself to the self that she can create. As a result, she can also, hi her mother role, help begin to claim selfhood for those around her. Thus, she returned to 124, â€Å"opened the door, walked in and locked it tight behind her† and when â€Å"Sethe locked the door, the women inside were free at last to be what they liked, see whatever they saw and say whatever was on their minds† (Beloved 198, 199). This is all part of Sethe’s role as mother. She defends others, her own girls especially, with her whole body, her whole home. Yet, the one thing she does not immediately understand or establish for herself, until Paul D makes her realize it, is that Beloved, her â€Å"crawling already?girl,† was not her â€Å"best thing. † Sethe is a woman destined for survival early on because of the actions she takes and the decisions she makes as a mother, but she cannot see her personal value beyond powerful motherhood until the end, when she is a free woman: free of slavery, free of Beloved, beginning to be free of the past, free of the blame of murdering her daughter to â€Å"save† her, and free of the blame of making the ink schoolteacher used to assess their animal characteristics and measurements (Beloved 271). Then and only then does she fully comprehend the destereotyped notion of â€Å"best thing† as herself. Redefining motherhood for herself, Sethe also redefines the foundation of humanity. By making her character commit that horrible act, Toni Morrison asks her reader: is the inhumanity in Sethe’s killing of the baby or is it in the horrible system that drives her to commit this act? Playing with the reader’s mind, Morrison dislocates scenes of the slaves’ beating that are prevalent in narratives of slavery. For the image of the master holding the stick, she substitutes that of the slave committing a violent act on her own child. From now on the slave is given the opportunity to have a voice. Why murder her baby? With this infanticide, Sethe’s writing of history undermines the ideology that founded the white masters. This ideology, based on a racial and gendered duality, locates humanity within the white race. It is this vision and appropriation of humanity that Morrison attacks. If humanity lies in the empowerment of the white man who engages in a violent exploitation of the non-white, driving the latter to kill her child, where does inhumanity stand?