Financial accounting standards Essay

The income statement, which portrays the financial performance of the company, is also described in the financial statements elements. Income and expenses from ordinary activities are recognized as the main elements of such statement, which when matched result in a profit or loss for the period. Capital maintenance adjustments are also pointed out, which may effect the income statement. This arises from the restatement of assets and liabilities that may eventually influence the equity of the firm (International Accounting Standards 2000, p 61-64). The measurement bases utilized in order to compute the monetary amounts of the assets, liabilities, equity, revenue and expenditure noted above are also outlined in the framework. There are five main measurement bases recognized in the accounting framework, which are explained below: †¢ Historical Cost – such measurement bases states that assets are recorded at the historical, which is normally the date of purchase. This implies that the value of the asset at the date of acquisition is the one portrayed in the Balance Sheet. For example, if a motor vehicle costing $8,000 is bought. The $8,000 historical cost value will be adopted as its measurement bases. As regards liabilities, the amount of cash obligation arising at the inception of the transaction will also be utilized as the measurement means. Any payments that are eventually undertaken to cover such liability are diminished from that amount. This is most common method adopted in practice by business organizations. However, when the need arises, such measurement bases are promulgated with other methods in order to portray a more true and fair financial picture (International Accounting Standards 2000, p 70-71). †¢ Current Cost – as its name implies, assets are recorded at the current amount of cash and cash equivalents that would be required if a similar was going to be purchased. Under such measurement bases, liabilities are determined according to the undiscounted cash obligation necessary to settle such commitment (International Accounting Standards 2000, p 70). †¢ Realizable value – this method is similar to the current cost one, with the exception that assets value is computed in line with the equivalent price that the present asset can attain if disposed in the market. The value of liabilities under such measurement bases is the same to the historical cost one. That is liabilities are determined in line with their settlement value (International Accounting Standards 2000, p 70). †¢ Present value – this encompasses that assets are recording according to the present discounted value of the envisaged cash inflows that such asset will provide to the organization in its day-to-day business activities. Liabilities are also valued at the present discounted value of the expected cash outflows entailed in the foreseeable future (International Accounting Standards 2000, p 70). The concept of capital and capital maintenance is the last basic principle covered by the accounting framework. The principle of capital under a financial side comprises the invested assets by the owner, which are identical to the equity or net assets value. Under the physical concept of capital, it entails the operating ability. That is the productive power of the organization (International Accounting Standards 2000, p 72). The concept of capital mentioned in the previous paragraph leads to the proceeding concepts of capital maintenance:†¢ Financial Capital Maintenance – profit/loss is computed under such concept as the difference between the financial value of the net assets at the end of the year and the financial value of the net assets at the commencement of the financial year (International Accounting Standards 2000, p 72). The fair value measurement bases, which is a new valuation method abides with such concept. †¢ Physical Capital Maintenance – profit in this case focuses on the productive ability of the corporation. That is the excess of physical production at the end of the year when compared with that of the beginning forms up the profit figure (International Accounting Standards 2000, p 73). 2. The principles outlined in the framework do not exercise a direct influence on the intended parties. It holds an indirect affect by affecting the accounting standards issued by the recognized accountancy board. Such accounting standard will then have a direct influence on the accounting treatment of specific items and on the presentation of accounting information. Indeed the framework acts as a yardstick that guides the development of accounting standards. It is a generic document that narrows the range of alternatives that can be adopted during the standard setting process (Foster M. J. et al 2001, p 1,2). Further more, the framework aids the communication process in the Financial Accounting Standards Board, both internally and externally. Through the adoption of a generally accepted accounting framework, the message of the Financial Accounting Standards Board would be more easy to be communicated to accountants in the respective industries (Foster M. J. et al 2001, p 2).

Getting a Pre-Nuptial Agreement

Marriage is one of every one’s dreams, at least majority do. It is the union of two lives and two souls. Sometimes it is by choice, and sometimes it is a choice others make for you. Regardless of the nature of the union, whether it was desired for or not, a marriage is deemed forever unless legal matters step in and declare itself above all else.It is unfortunate that there are marriages that end badly. Some get pay in money or with their lives. Others get hurt emotionally or physically. No matter how dreamy a person could get with the idea of marriage and a married life, it is still important to get a Prenuptial Agreement before anything else is settled and deemed final. Every couple must have a Prenuptial Agreement.Getting a prenuptial agreement does not mean that an end to the relationship is anticipated. Instead, the mindset is to get some ground rules. It is not being too cautious.It is an assurance that human dignity can never be taken no matter what happens. With this i n mind, four articles were used to explore the very idea. One of them suggested that there will always be expectations, some cannot be met.The second is that money will always be talked about regardless of being forced to remain below a certain line. The third there will be sacrifices, not all should have been made. Lastly, it is to keep a certain degree of freedom despite these sacrifices.According to Polly Sherman’s article entitled â€Å"Great Expectations†, the initial definition of marriage was for the sake of the kids and appearances. The society can destroy a person’s reputation without having all the facts.But with only these for their reasons to maintain a married life, there came more divorces than people would have found comfort in. There were more unhappy unions as well. But the article also shared that people today define marriage as the ideal union.It will be through finding the appropriate partner, who will understand everything about you and acce pt all strengths and flaws. It will be about love. It would encompass a match made through the soul.However, regardless of the definition, expectations are still made. The package is simply bigger today. Sadly, not all expectation can be met. No matter how strong the will of a person might be, there will always be times when that cannot be met.As the old clichà © goes, you cannot have everything. People might expect, but sometimes it is better to expect nothing at all. A prenuptial agreement would help set those expectations in the event that something wrong comes along the way.The second article is by Deborah Siegel. Her article â€Å"The New Trophy Wife† suggested that despite putting money an issue on the side, it gets to be the center of attention in the end. In her article, she used actual couples to illustrate her point.It was written couples who earned almost the same amount had less problems in comparison to the couple where one earned more. This is highlighted furth er when the woman earns more.This scenario pointed that regardless of how ideal the relationship is, there will always be problems. It is not saying that it is inevitable to have problems where money is concerned. However, when one of a pair is gaining more, insecurities are pinched at.This will instigate all other emotions, including jealousy and even hate. The love they built might be overpowered by these negative emotions. More importantly, when it comes to money, personal assets might be misplaced or even taken away. A prenuptial agreement will secure that and a better future if the relationship becomes less sustainable.In contrast to the other articles, Barbara Kantrowitz and Pat Wingert shared in â€Å"The Science of a Good Marriage† that the ideal image of a union, with that of a soul mate, is a mere myth. Effort should be exerted. Sacrifices will have to be made.They made a study, through the nature of what he and his current wife do for a living, to determine these d ifferent realities. By having these different natures, they will be able to define and set criteria of what a good marriage should be like. They called it a science because they used a well thought research method to retrieve these information.The article focused on getting the picture that seems to be left unsaid before a marriage is affirmed by a ceremony. As illustrated in the article, marriage is not merely the simply combination of the yin and yang. That might be a beautiful dream but realities are more important.A prenuptial agreement may assist in minimizing the dilemma with regards to how much sacrifices are made. Sacrifices are a part of life. One will have to sacrifice to achieve something even greater. But in certain marriages, there are sacrifices that are uncalled for. Those are situations where none is achieved, much less returned.  Lastly, the story by William Faulkner â€Å"A Rose for Emily† is a about a woman who stood from everyone else in the community. T he members of society suspected so much of her. They judged and scrutinized her very existence, even until that last day of her life.But despite what other people thought of her, she acted the way she would have thought appropriate. It might not be with the approval of everyone else, but she does not need the approval of others to make what she does worth doing and her life worth living.In line with this, no matter what happens, a life partner should let their other half be themselves without judgmental eyes. This might be a more romantic aspect of a getting a prenuptial agreement, but this does not even have to be the legal kind.It should be a silent agreement between the lovers that they should let each other be as themselves. Otherwise, if they try to change the other too much, he or she would not be the same person they love and chose to begin with. It would be just their ideals and not who those people really are.In conclusion, a prenuptial agreement is very important. It will set expectations for either party. It will stand in opposition to financial issues if it gets in the way of the progress in their relationship. It will establish how much either constituent should sacrifice to make the relationship work through the years. Finally, the agreement is to allow those involved to be themselves without any form of restraint or coercions.These points cover the basic reasons as to why it is important to attain a prenuptial agreement before there will be any signing of documents or walking down aisle. Having one at hand does not mean that the couple anticipates what is going to happen to their marriage.No one can actually tell the future unless they are the ones to make for themselves. Other people cannot tell them the flow they will have to follow unless for their own beliefs and choices.Marriage is the ideal union of lives and souls. But it is not the perfect relationship one can live by. Problems will always rise from different causes. Allowing the relatio nship to fail and break will be by the hands of the couple themselves. It will depend not only on their feelings but also on their principles.If what they want is clear to them, and a happy married life is what they are after, a prenuptial agreement will assist them in achieving that goal. It is not a means to an end. Instead, it is a guide to make things better regardless of what happens through it.

Exam critically the role of the servicesape in manipuating customer's Essay

Exam critically the role of the servicesape in manipuating customer's decision making approach and avoidance behaviours - Essay Example Service could also be totally intangible like the cellular phone services. Servicescape refers to the style and appearance of the physical surroundings where the customers and the service provider interact. In the increasingly competitive environment companies have been challenged to augment their core services with value-added benefits which would help them to sustain competitive advantage. The outcome of service experience is evaluated not merely in terms of utility but also from an experiential perspective. For instance gourmet food can be made available at sporting events. Thus emphasis is given on managing the service firm’s physical facility. All these value-added service help to enhance revenue and hence servicescape has become a focal point in the delivery of customer delight. This paper will critically examine the role of the servicescape in manipulating customers decision making approach and avoidance behaviors in all three types of distribution channels. The physical environment is an important determinant of consumer perceptions and future behaviors. This makes it important to understand how the physical environment leads to consumer outcome behaviors. The role of physical environment is that it should attract attention. The servicescape acts as a package and the first impression is created which influences the customer what to expect inside the place of purchase. Compared to competition, the servicescape should stand out. In the case of Disneyworld it acts as a differentiator. The physical environment should also be able to create and deliver a message. Hotels use symbolic cues to communicate with customers about quality and the nature of service. It acts as a facilitator as a well-designed facility can make the experience pleasurable for the customer. Thirdly, the physical environment should create an impact through its dà ©cor and landscaping, through

Markting plane project Essay Example | Topics and Well Written Essays - 2000 words

Markting plane project - Essay Example This offers a tremendous opportunity for the sale of optimum whey protein to the market. Consumers have become price conscious and have developed a need for affordable health products. Optimum whey protein will meet such a need by offering the products at cost effective prices. Recent market research studies indicate that consumers are also very conscious of their health and the content of what they consume (Brewer 95). Optimum whey protein contains high levels of proteins and less of carbohydrates which maintain good health. It also has very few side effects on consumers hence favorable for consumption. In recent years, consumers in the market for health products have shifted their preferences to demand more of products with natural tastes. The consumers have also increased their demand for products with high levels of proteins as they aim to boost their health. This is a wonderful opportunity for optimum whey protein to thrive because it contains high levels of proteins and low levels of carbohydrates. There has also been the entrance of new health products which have increased competition in the market. In the last five years, there has been increase in the demand for optimum whey protein among young professionals. This can be attributed to the fact that most of them are making efforts to keep their bodies healthy. The growth of the market for optimum whey protein is estimated to be about 5 percent each year. This growth has been consistent in the last five years and analysts record that the market may grow by 7 percent in the next five years (Brewer 57). The market growth has been characterized by increases in demand especially among athletes in the field of body building. The product has recorded an increase in usage among body building athletes because it contains high levels of protein, which is an important supplement for body builders. Clients in the market for health products consider a

Queensland Principles of Criminal Law Essay Example | Topics and Well Written Essays - 2500 words

Queensland Principles of Criminal Law - Essay Example The law provides that under subsection (1) (a), it is immaterial whether the offender did not intend to hurt the particular person who is killed. In the case at bar, there is a clear showing that Brain had the intention to cause injury by physical attacking Jonas and later on pushing him to the river, which is aggravated by the fact that he had personal knowledge that Brian doesn’t know how to swim and that he will die from drowning. Therefore, Brian cannot interpose the defence that he had no intention to kill Brian because from the start, he already manifested his intention to hurt and injure the victim. In the case of R v Willmot (No 2) [1985], the Supreme Court held that the judge or jury will apply their own common sense understanding of human behavior before deriving at a conclusion with regard to the intention of the accused. In the given example, a conviction of wilful or intentional murder requires proof that the accused intended to cause the death of the victim. Whil e intention is a subjective element, its determination requires impartiality, neutrality and devoid of any biases. Intent is derived from what the accused was thinking at the time of commission of the offence. In the absence of any direct evidence which is in the form of an admission in a full-blown trial, the intention of the accused will be decided upon based on the attendant circumstances of the time the offence committed. Intention on the part of Brian to kill Jonas is established by the fact when Brian and Darren designed a plan to beat Jonas and Marko, the two geeks who went out with their girlfriends. There is evident pre-meditation on the part of Brian and Darren because a plan was created and they carried it out until its full accomplishment. Brian and Darren are motivated by feelings of jealousy, resentment and evil motive that caused them to inflict grievous bodily harm on the Jonas and Marko. The physical injury inflicted by Brian on Jonas is a clear indication that he h ad the intention to cause grievous bodily harm on Jonas, which later was the cause of the death of Jonas. Thereafter, the final act of Brian of pushing him to fall off the bridge and land in the river to drown, manifests intent to kill was present on the part of Brian. Jonas informed Brian before hitting the water that he did not know how to swim. Brian saw this as an advantage as he pushed Jonas to the river so that he won’t have means to save himself because nobody was there to help him get out of the river. This final act of Brian ensured that Jonas will die by drowning. Without a doubt, malice and the intention to kill Jonas was present on the part of Brian. The evidence of guilt is strong and shown by Brian’s act of inflicting grievous bodily harm and pushing towards the river to drown. The element of malice is present when Brian pushed Jonas to the river and ensured his death because he knew that no one was there to save Jonas. In the case of Woolmington [1935] A C 462, for one to be convicted guilty beyond reasonable doubt for the crime of murder, two elements must be established: 1.) death as a result of a voluntary act of the accused; and 2.) malice on the part of the accused. Here, both of the elements are present on the part of Brian. Therefore, he should be convicted for the crime of intentional murder under Section 302(1) (a). 2. DPP should charge Darren for the crime of

Improving Driver Safety Essay Example | Topics and Well Written Essays - 500 words

Improving Driver Safety - Essay Example Teens who start driving are excited about the freedom that driving gives them, and are less inclined to think seriously about safety issues. Communicating safety messages to teens can be problematic, simply because they're teenagers and may chafe at what they see as restrictions on their freedom. This means that to improve teen driving safety, education programs must deliver safety messages in ways that are specifically targeted to teens and which do not make them feel they are being 'talked down to'. Driving education programs for teenagers should be designed to stimulate interest in road safety and should clearly show them the possible consequences of unsafe driving. To help keep teens interested in the program, a range of activities should be designed that are fun and interactive while sending clear messages about the importance of road safety. Activities can include practical demonstrations which teens can take part in, and interactive film clips in which they can make choices for the characters portrayed. Educating teens on the practice of safe driving will include information on speeding, seat belts, drinking and driving, and how to handle distractions while driving.

Ethics in Criminal Justice Essay Example | Topics and Well Written Essays - 250 words - 5

Ethics in Criminal Justice - Essay Example icer should then try to reason with the individuals before pulling the trigger and should not just assume the worst and commit an extreme act of killing a person. This is an approach where the concept of relativity in ethics needs to be considered. Given the current situation, speed traps may be used to garner revenue but everything needs to be done in a limited manner. The police officer in charge should try to find an alternate option to raise funds. Until such a situation is resolved, speed traps may be used to collect revenue but the same must be restricted to at most one or two per day. This is because it is ethically not permissible to set up speed traps just for raising funds. According to the utilitarianism approach to ethics this is a totally wrong strategy. Hence, a middle path needs to be determined. The character of a protector of ethics to drive and encourage ethical behavior is virtue ethics. On the other hand, utilitarianism focuses on driving the right behaviors. In fact utilitarianism is interested in the outcomes of the actions and does not care about the intentions which motivate these outcomes. On the other hand, formal ethics is concerned with moral judgments. In this incident, the character should have taken a relative path to ethics as taking the path of virtue ethics has deemed him to be an arch enemy of the police force of an entire nation. To a certain extent, one must abide by the cultures and norms which are prevalent in a certain culture or society. The reasoning behind the statement is in line with the proponents of virtue ethics. This is again a scenario of ethical dilemma. The case details the amount of violations committed by the FBI. This is an abuse of power and hence according to ethics is not permissible. Utilitarianism is concerned with the final results and not with the intentions to commit the act. Hence this concept of ethics will support the approach of not eliminating such powers. However the relativity theory of ethics

THE ATTEMPTED ASSASSINATION OF FIDEL CASTRO Essay

THE ATTEMPTED ASSASSINATION OF FIDEL CASTRO - Essay Example American president made a plot with the help of CIA officials to assassinate Fidel Castro. Mainly CIA officials involved in the assassination plot were. Richard Bissell and Richard helms organized this plan. Almost 400 CIA officials were tasked to prepare the plan and finalize the operation. Edward Lansdale was appointed as the project leader and William Harvey was appointed head of the Task force . On the other end USSR and America were the major players for their interests. Russia wanted to sell weapon to Cuba and tried to use it as its missile base. America wanted to take revenge of Kennedy assassination and selling of US owned land by the Castro. Mafia heads also wanted to assassinate Castro as Castro closed all their casinos and bars in Cuba. Assassins had different interests to kill Castro. For example, the mafia wanted to establish business in Cuba. America wanted to run Cuba by a government that favors American policies . Assassins made an attempt in April 1960, which could not materialize. Five more attempts were also made in next two years but all failed . Assassins believed that only removal of one man would not halt the Cuban revolution so motivation of assassins was not too high to accomplish the mission . Fidel Castro always had the complete knowledge of CIA attempts beforehand. Agenda Motive was to restore American will, policies, and America friendly government in Cuba. America wanted to use Cuba for avoiding any future clash with Russia on Cuban land. Russia wanted to use Cuban land as its missile base and strike US air force on the outbreak of any war8. America wanted to cultivate Cuban land owned by American people. Russia stared constructing launch sites for SAM (surface to air missile) to target America9. It was necessary to kill Fidel Castro in order to end the Cuban revolution. Cuban people supported Castro for anti American policies10. Castro’s assassination plot and attempts was not an individual action. It had complete support of American government. CIA and FBI officials were used to execute most of the plans11. Main reason for approval of assassination was o make American friendly government in Cuba. Another was to gain political mileage in forthcoming American elections12. Setup CIA agents in America planned assassination in 1960. JM W AVE was selected as headquarter for the mission. After several attempts, the CIA could not assassinate Castro. More than 1400 hundred CIA agents were planned in first assassination attempt13. Aftermath There was a major political shift in regional political policies. America stopped import of sugar. Russia moved weapons and missiles to Cuba. Russia fully supported Castro to face America in any crisis in future. Russia and America had almost reached at the verge of a nuclear war due to Cuban crisis and stakes14.

Karl Marx and Friedrich Engels The Communist Manifesto Essay

Karl Marx and Friedrich Engels The Communist Manifesto - Essay Example All those in the ranks who have a desire or an occasion to have a better understanding of their own work should carry to mind the causes and the moving forces which is firm on the genesis of the Manifesto, the circumstances under which it appeared on the eve of the Revolution which rupture forth from Paris to Vienna, from Palermo to Berlin (Katz 2001). This is the only way will it be probable for people to find in the current social form the clarification of the propensity toward socialism, thus showing by its present the requirement the predictability of its triumph. Is not that in fact the fundamental part of the Manifesto, its core and its distinguishing character? (Labriola 1999). People should be taking a false road if it is looked upon as the essential part of the measures advised and proposed at the end of the second chapter for the unforeseen event of a revolutionary success on the part of the proletariat, or again the suggestion of political relationship to the other revolutionary parties of that era which are found in the fourth chapter (Labriola 1999). These indications and these measures, although they have the right to be taken into contemplation at the moment and under the conditions where they may be very vital for forming a exact estimate of the political action of the German communists in the revolutionary period from 1848 to 1850, hereafter no longer form for people a mass of sensible judgments for or against which we should take sides in each contingency (Labriola 1999). The political parties since the International have recognized themselves in dissimilar countries, in the name of the proletariat, and taking it obviously for their base, have felt, and feel, in amount as they are born and expand, the domineering requirement of adopting and in compliance in their program and their action to conditions are always different and multiform. But not one of these parties feels the totalitarianism of the proletariat so near that it

Media & University of Hawaii West O’ahu Essay Example for Free

Media University of Hawaii West O’ahu Essay A critique is not only a personal response, it is considered as a formalized, critical assessment of a text or other media (University of Hawaii West O’ahu, n. d. ). Writing a systematic evaluation of a writing sample is painstaking and it goes beyond saying that the text is satisfactory, out of the ordinary, or unacceptable. The Hunter College Reading Writing Center (n. d. ) listed the steps required to critique a piece of writing which includes describing the writer’s objective, analyzing how the sections of the writings were joined together, interpreting the importance of every section and assessing the value of the work. In writing a critique, it is important to consider the following elements – content, organization, style and correctness (Birk, 2000) as this determines if the essay, article or any literary work is informative, authentic, interesting, appropriate for the target reader, has a clear purpose, sufficient in scope, and free from grammatical error. In the content, one determines the suitability of the theme and how it was developed by the writer. The following questions can also serve as a guide, â€Å"Is the topic appropriate and interesting? †, â€Å"Is the writing intended for a specific reader? †, â€Å"Does it offer sufficient examples, evidence and anecdotes to substantiate the author’s view or argument? † In the organization, the objective of the essay, location of the topic sentence, flow of ideas and the transition of the paragraphs are usually examined (Colorado State University, 2009). For the overall style, it is necessary to look into the appropriateness of the tone, writer’s creativity, sentence structure and the length of each sentence as this contribute to the overall clarity of the essay. Correctness refers to adherence to the rules of grammar, punctuation, and the form of the essay. Writing samples must be completely free from grammatical errors. It is not enough to consider the elements in critiquing a writing sample. It is useful to follow the guidelines and include an introduction, a summary of the author’s main point, evaluation of the author’s success in achieving his or her purpose, response to the author’s view, and a conclusion where strengths and weaknesses of the text are assessed (Birk, 2009). References Birk, B. M. (2000). Essay critique guidelines. Retrieved March 11, 2009 from http://www. goshen. edu/english/critique. html Colorado State University (2009). Organization of an essay. Retrieved March 11, 2009 from http://writing. colostate. edu/guides/processes/peerreview/organization. cfm Hunter College Reading Writing Center (n. d. ). Writing the critique. Retrieved March 11, 2009 from http://rwc. hunter. cuny. edu/reading-writing/on-line/critique. html University of Hawaii West O’ahu (n. d. ). Writing a critique. Retrieved March 11, 2009 from http://homepages. uhwo. hawaii. edu/~writing/critique. htm

Economic Value of Sustainable Development

Economic Value of Sustainable Development Introduction The generation living presently should leave the enhancement of air, water and soil resources as normal, as pure and not polluted as they found it to be for the future generations. Its quiet impossible to achieve such intergenerational equity given global environmental problems that emanate through human activities. Therefore following the Brundtland (1987) view, Sustainable Development implies meeting developmental needs of present human beings without compromising/sacrificing the needs of future generations. Sustainable Development is an injunction not to satisfy ourselves by depriving our successors (future generation) a pure ecosystem, particularly of finite resources. Environmentalist/Ecologists typically argue that archiving sustainable development requires treating natural resources (exhaustible and non-exhaustible) with care as they form part of all human productive activities. Whilst on the other hand, Economists believe that individual consumers will automatically adopt env ironmental preferences such that it leads towards environmental preservation, in other words: the market will solve all problems. Sustainable Development has arguably been the centre of debate amongst different schools of thought, particularly between the Neo Classical school of thought and the Ecological school of thought (as we can see the different approaches used by the schools in the above paragraph). The environments capacity to accommodate human activity is questionable given the arising problems of unsustainable development that’s enhanced by the rate at which humans devalue certain environmental amenities and also by the rate in which humans discount future costs and benefits for present costs and benefits. This assignment is particularly aimed at exploring, how valuing and discounting of the ecological system by humans relate to sustainable development. The rationale behind discounting by individuals is the preference for consumption now as opposed to sometime in the future (time preference). This preference may be composed of factors associated with the risk in delaying consumption, with the fact that increased wealth in the future might reduce the relative worth of the postponed consumption, and with possibly irrational, â€Å"pure† time preference (Tim Cowards, 1997: 28-39). Whilst on the other hand R. Kerry Turner, Jouni Paavola,†¦, (2003; 493-510) believe the rationale behind valuation is not having a defined monetary price tag on environmental goods but rather to express the effect of a marginal change in ecosystem services provision in terms of a trade off against other things people value. Theoretical Analysis of the Discount Rate Sustainable Development As defined earlier, discounting future environmental benefits for present environmental benefits has resulted in large controversies and can have severe implications on policy formulations that seek to strengthen abatement levels in achieving sustainable development. Environmentalists typically despise the act of discounting as it impoverishes the ecological well-being of future generations thus resulting to unsustainable development. In understanding the concept of discounting, John Quiggin (1997: pp. 65 – 90) applies a basic example where; if a 1 dollar benefit subject to arise in thirty years, comprising a discounted current value of 10 cents, an individual consumer in thirty years will therefore have at margin, a weight of 10 cents relative to an individual born today. This basic example shows how future generations can be made worse off due to present human activities. Therefore we can clearly see that policies which seek to enhance present consumption coupled with resour ce depletion such that there’s predominantly scarcer finite resources in the future is associated with discounting procedures. Therefore the discounting procedure in-relation to sustainable development hampers strategic aims of intergeneration equity that seeks to distribute finite resources equally for both current and future generations. Tom Crowards (1997, 28-39) stipulates that the rationale behind discounting by the society is that they face a preference on whether to consume now or to consume in the future (time preference). Such that this factor is associated with risk of delaying consumption, as the value of the worth in the future might be relatively worth less in present terms. Given that we can clearly see that there’s an opportunity cost associated with present consumption, which is said to be the return that society might derive by delaying consumption. Computation of the discount rate: The most common method to use when computing the discount rate is the Ramsey Rule. The Ramsey Rule enables us to get an efficient discount rate that is made equal to the interest rate, which measures the opportunity cost of funds in the economy. The discount rate is given by r: r = ÃŽ ´ + ÃŽ ·g Where ÃŽ ´: Measures the time preference faced by the society which was slightly discussed in the above section. This time preference stipulates the extent to which the society discounts future welfare. Such that the higher the value of ÃŽ ´, relatively implies less abatement measures today as less weight is being put to future damages. Sterner Martin (2007, 07-37) argued that some economists use a very low time preference value anticipating the risk that future generations might not be alive to witness environmental problems particularly of climate change. Where ÃŽ ·: is the marginal elasticity of utility to income thus measuring the curvature of the utility function. The higher the value on the marginal elasticity of utility to income relatively implies the richer we become in the future. Therefore the higher the value of ÃŽ ·, higher abatement levels will be taken as a higher ÃŽ · results to higher environmental damages. Where g: Ressembles the growth rate for a particular eceonomy. Most economists tend to fix it to one given implications and technicalities it may lead us to when trying to find the discount rate. Discussion Analysis of Discount Rates: There has been large controversy amongst various authors such as Ralph Winkler (2009), Thomas Sterner Martin Persson (2012) over the extent to which the current generation discount future environmental benefits. Ralph Winkler (2009) analyses optimal investment in environmental protection and believes that human beings engage in hyperbolic discounting which is derived from the shortcomings of exponential discounting. Hyperbolic discount rates suggest that the discount rate of the society declines overtime due to three factors; Firstly, Empirical evidence suggests policy makers utilize a declining discount rate rather than a constant discount rate when making decisions about abatement levels for future environment (Frederick et al 2002., Gintis, 2000). Secondly, implications of uncertainty relating to the state of the world in the future leads to certainty-equivalent discount rate (Azfar, 1999, Gollier, 2002, Weitzman, 1998). Thirdly, it is believed that declining discount rates are consistent with intergenerational equity (Li Lofgren, 2000, Chichilnisky, 1996). Hyperbolic discount rate has its limitations such as its failure to be time-consistent; therefore Ralph Winkler assumes a non-overlapping generation which is represented by a single agent. He believed the limitations of hyperbolic discounting will be eliminated by assuming the above and given that hyperbolic discounting stems from the societies uncertainty over the future, than there’s no issue of time-inconsistencies’ if plans about the environment are updated as new information becomes available. On the other hand, the view of a high discount rate by Thomas Sterner Martin Persson (2007) stems from the Stern Review (2006) which was a discussion paper aimed at providing policy makers input on the impact of climate change. Thomas Sterner Martin Persson based their strong criticism over the low discount rate and non-market damages of climate change that are underestimated in the Stern Report. The two authors believed taking into account relative price could change the composition of the discount rate as changing relative prices (particularly of environmental goods) due to climate change can have severe impacts on the economy. Given that, the Stern Review made use of the Ramsey Rule when computing the discount rate as shown by the following equation: r = ÃŽ ´ + ÃŽ ·g Thomas Sterner Martin Persson (2007) modified the Ramsey Rule that gave a low discount rate and rather made use of the DICE model which takes into account changing relative prices between market goods and environmental goods such that they arrive to the following equation: Taking into account relative prices (particularly the environmental component denoted by ÃŽ ³E) will result to a high discount rate such that policy makers will strengthen abatement measures of the dealing with the impacts of climate change. The figure below presents a scenario where after relative prices are taken into account policy makers’ intern take severe abatement measures of dealing with climate change which can be significantly reduced by minimizing greenhouse gas levels in the atmosphere. As we can see in the above figure, initially the Stern discounting (low discount rate) comprises a low carbon dioxide emissions compared to Sterner Martin’s discounting (high discount rate) but in the long-run the high discount rate results to low carbon dioxide emission compared to a low discount rate given changes in relative prices of environmental goods. This effect illustrates that taking relative prices into account can enhance necessary abatement levels that’s in the same order of magnitude as changing the discount rate. Theoretical Analysis of Economic Valuation Sustainable Development It is believed that predominant sustainable development is coupled with the extent to which the society values the environment and the extent to which the society is willing invests current environmental benefits to future generations. Environmental valuation is believed to be the process by which the society attaches monetary values on environmental goods and services. Environmental goods and services can be complex in-terms of breaking them down and attaching monetary values as many of which have no easily observed market prices, this includes environmental goods and services ranging from coral reefs, scenic views, biodiversity, mountain vistas, etc. The benefits of having an environment are believed to have value only if they enter an individual’s utility function or a firm’s production function, such that environmental benefits that fail to meet the two conditions are said to have no economic value (Nick Hanley, Clive L. Spash, 1488-1490). Therefore the rationale be hind monetary valuing the costs and benefits of environmental goods and services is to allow for monetary comparison between market goods and non-market goods. Richard B. Howarth Richard B. Norgaard (1992, 473-477) stated that the imperfection of the environmental market is a major source of societies overexploiting the availability of natural resources such that, if the value of these resources are known then optimal efficient levels would emanate. It’s further emphasized that environmental value towards achieving sustainable development is interdependent upon each generation’s commitment towards transferring to the next sufficient natural resources and capital assets to make development sustainable. Therefore, Richard B. Howarth Richard B. Norgaad (1997, 473-477) explicitly states the existence of a relationship between intertemporal allocative efficiency and intergenerational asset distribution towards understanding how valuing affects sustainable development. This explicit relationship is depicted by the graph below: In the above figure, we can see that the vertical axis measures utility of future generations and the horizontal axis measuring the utility of current generations. The 45* degree line represents the substitutability threshold between future and current generations. Each point on the utility possibility frontier represents an efficient allocation of resources. If initially the economy is inefficient at point A, environmental valuation could possibly move the economy to point B (on the utility possibility frontier). Neither of the two points are sustainable given that future generations are made worse-off by the actions of current generations. Policy and implementation of intergenerational equity within the economy could possibly move the economy to point A* which is inefficient but sustainable. A society that values environmental amenities would enhance a sustainable and efficient allocation of environmental resources such that the economy is at point B*. Approaches to environmental valuation: Economists define valuation based on an anthropocentric, utilitarian approach, which focuses on measures of individual well-being. The economic value of changes in environmental goods and services is derived from measuring the effects of these changes on human welfare (Lee, J.F.J., M. Springborn, S.L Handy, J.F. Quinn and F.M. Shilling, 2010, Pp.123). Economists typically argue that the multiple values of the ecosystem can be best represented by the total economic value (TEV) framework which comprises use values and non-use values. Use values are regarded as values related to environmental features associated with an individual. The use-values can be direct or indirect; to such an extent that direct use-value involves human interactions with the environment, whilst direct use-values can be classified into consumption and non-consumption uses. Consumption-uses involve the extraction of resources from the ecosystem for human consumption (consumable resources such as, fish, food, timber, etc.). While on the other hand, non-consumption uses are environmental goods not directly associated with the day-to-day consumption activities of humans (these include, wild-life viewing, hiking, scenic vistas, etc.). Indirect uses are derived from environmental functions such as groundwater recharge and the option of keeping use-values at a later stage respectively. Non-use values are the remaining values aside from consumption and non-consumption uses. This includes existence value, such that people benefit by having knowledge of the existence of a particular environmental attribute. The distinction made can be best summarized by the following figure below: Figure 3: Classification of total economic value and valuation methods Methodologies for valuating environmental goods services There’re two broad categories for evaluating environmental goods and services, according to Lee, J.F.J., M. Springborn, S.L Handy, J.F. Quinn and F.M. Shilling (2010, Pp.123) these two categories include revealed preferences and stated preferences. Both categories can be used to capture use-values but stated preference is more adequate in measuring non-use values. Revealed Preferences This approach is fairly dependent upon the connection between market goods and non-market goods such that advantage can be taken by the amount of money paid for market goods .e.g. the connection between local water quality and residential housing. Revealed preferences generally involve choices that humans make in the market. Revealed preferences include methods of evaluation such as: Recreational demand, Hedonics, Market prices, and averting behaviour. Recreational Demand Method: Recreational components of environmental typically include wildlife viewing, boating, hiking, etc. therefore the quality of the environment can arguably affect these recreational opportunities at site. There’re two basic models used to value recreational components provided by the environment, they’re; standard travel cost models and the random utility model. The standard travel cost model identifies the number of visits to particular environmental site and random utility model considers the individuals choice of selection from a range of environmental sites. This method of valuation can be best applied if an environmental attribute of concern influences recreational use. Hedonic Models: Explains price differences using data on the different characteristics of a marketed good. These are implicit prices of attributes and are revealed to economic agents from observed prices of differentiated products and the specific amounts of characteristics associated with them (Rosen 1974). If the Hedonic price function is estimated accurately then estimates represent an individuals’ marginal willingness to pay for the environmental quality. This method is commonly used if an environmental attribute directly affects the price of marketed goods. Market Prices Method: When environmental goods or services can be purchased in the market then market prices can be directly used to evaluate environmental attributes. This process is regarded as the production function approach as it considers the environmental conditions as an input in the production of marketed goods. In other words, environmental attributes contribute to the production of marketed goods. This application of this approach is mostly present in habitat and fishery linkages. Averting behaviour Models: Averting behaviour models asses the individual’s willingness to engage in defensive behaviour in an attempt to eliminate morbidity risk by achieving a desired level of health while accounting for the cost of defensive behaviour. In other words, averting behaviour models asses the individuals’ act of protecting health and the general well-being. Stated Preferences Here economists generally consider intentions made by the individuals in hypothetical market situations. Stated preference methods are based upon surveys that distinguish values that individuals place on goods or services. Stated preferences comprises of two segments, namely contingent valuation and conjoint analysis which both comprise the adoption of simulated markets. This sort of valuation methods are the only ones capable of capturing non-use values as they’re mostly used when collecting information on the value placed on environmental attributes by those who value their existence. Contingent Valuation: A contingent valuation basically describes an environmental scenario and therefore estimates the value attached to the particular environmental change scenario. Individuals would therefore reveal their willingness to pay (WTP) for the change. In other words, this sort of method evaluates an individual’s willingness to pay or accept a specific change in environmental attribute. In order for the survey to be effective, respondents a required to understand what’s being valued and have a sense on how they would be willing to trade off between changing environmental attribute and income. Conjoint Analysis: This statistical method is typically used in determining the value of a set of environmental attributes. Researchers generally identify a set of environmental attributes of which individuals/respondents are expected to rank these environmental attributes to a specific value. This method has been projected useful when dealing with environmental evaluation questions that cover multiple dimensions which vary over a range. As conjoint† analysis considers trade-offs among different dimensions, this method can be used to rank policy options that would have various impacts over multiple attributes of the environmental† amenity of concern. Conjoint Analysis and Contingent Valuation are similar when applied accept that conjoint analysis doesn’t ask respondents to disclose their willingness to pay for environmental amenities.

Slave Life Essay -- essays research papers

As slavery continued and grew, complicated systems of social status developed on plantations. The lowest ranking slaves, the backbone of the plantation economy, were the field slaves. The field slaves were divided into ‘gangs’ according to their physical strength and ability, with the strongest and fittest males and females in the first gang. The highest ranking slaves were the domestic servants who worked in the owner’s house. The difference in status between field and domestic slaves caused a division between the slaves on most plantations. Field work on the sugar plantations was intense and exhausting, particularly the digging of holes for planting and the cutting of canes when it was time to reap them. The incentive used to encourage hard work, was lashes of the cart whip, which were freely administered by the drivers, who were ‘privileged’ slaves under the overseer's supervision. During crop time, work in the factories was equally intense and the hours were long. The cruel pace at which slaves were driven effectively shortened their lives, and this continued to be the case despite legislation, which claimed to restrict how severely enslaved Africans were treated. Plantations throughout the Caribbean were organised in much the same way, though there were differences amongst the islands. In Puerto Rico for example, the Spanish established slave codes that gave enslaved Africans more rights than in many other colonies. These codes allowed some enslaved Africans to own pr...

social theory :: essays research papers fc

no paper avail as of yetReport Writing - Rewrite! The chapter on report writing is very important for those who will be doing senior projects, or who will be doing formal reports at work. There are also many terrific advanced features in MS Word that you ought to know about and be experimenting with. Some sections of MHH 324 require that you do research and write a report paper (on top of everything else!) I would like to leave the research tasks for other courses, and have you focus on using standards for business reporting to dress up a paper which you've already done. Study the Report format suggestions of the text (Chapters 11-12) and also study the report template of your team, including the MS provided guides (modified somewhat by your instructor). [Tip: Go to your styles menu and advanced features in order to import a style which you like from one MS Word document to your Normal Template, and from there to a new document.] You might also find useful some ideas for formatting in several "reports" done by Steve. The first reviews some of the vision of Peter Drucker when it comes to thinking about new challenges to management. A second report explores the impact of technology on new ways of working and forms of organization. Haul out an old term paper which you've submitted in the past to one course or another. In a pinch you can borrow a pretty substantial term paper from a friend. Your goal is to "dress up" this old assignment such that you'd be willing ot incorporate it into a portfolio of your best work which you might show a prospective employer. You should include/use at the least, the following items in your report:  · Letter of Transmittal (cover letter) -- tell me what you learned and how you evaluate the assignment  · Title page - don't stick too close to tradition.. make it look professional but with excellent design  · Executive summary - as usual, single space, no indents  · Headings to at least 3 levels - use MSWord Styles as you write and revise the document.. it'll save you tons of time!  · Converting to a business-style document will ususally mean shorter paragraphs (one per idea), and many more levels of header organization. Don't hesitate to insert pull quotes, call-outs, or other sidebar features  · Format with appropriate margins and spacing.

Andrew Marvells To His Coy Mistress and John Donnes A Valedictorian:

Andrew Marvell's To His Coy Mistress and John Donne's A Valedictorian: Forbidding Mourning One may define poetry as imaginative and creative writing which uses elements like rhyme, meter, and imagery to express personal thoughts, feelings, or ideas. Certain subjects recur frequently in poetry such as carpe diem, nature, death, and family. Andrew Marvell's "To His Coy Mistress" and John Donne's "A Valediction: Forbiddmg Mourning," focus on the prevalent topic of love. Although both poems emphasize the importance and meaning of love, the tone of each poem reveals differences with regard to the conception and magnitude of the love; the diction shows contrasting ways in which each poet incorporates love into the overall theme while distinct figurative language devices further convey the themes. All of these differences add to the understanding and effectiveness of the poems. In "To His Coy Mistress," the speaker does not conceive of true, ardent love; to him, love does not go beyond the realm of physical beauty or, perhaps, the realm of his mistress's bedroom. The tone of the first stanza illustrates the insincerity and exaggeration of the speaker with comments like, "An hundred years should go to praise / Thine eyes, and on thy forehead gaze / Two hundred to adore each breast..." (13-15). Here, the speaker appears to be flirting and fawning upon his young mistress. The second stanza differs greatly from the first in that instead of using flattery to seek love or sexual favors from his mistress, the speaker resorts to blatant honesty. One may describe the tone as altogether realistic, gloomy, and eerie. In this stanza, the speaker clearly explains that his love will diminish when his mistress's beauty fades as he say... ...d easily manipulated; therefore, their love much like the gold can withstand change. Again, in the .final three stanzas, Donne metaphorically compares the two lovers to a compass. As long as his lady remains "firm" (35) or "fixed" (27) like the :fixed foot in the center of the circle, then the she can anticipate her love's return as he completes his journey, his path around the circle. Poems may share certain characteristics, but they often possess unique attributes. Andrew Marvell's "To His Coy Mistress" and John Donne's "A Valediction: Forbidding Mourning," similarly concentrate on the subject of love. However, each poet contrasts in his conception of love and the way he chooses to disclose this conception through tone, diction, and other figurative language devices. By recognizing the differences, one comes to value and appreciate each poem's significance.

Outline and assess the contribution of the social psychoanalytic perspective to the study of family relationships

Rooted in how family is defined are precepts about what is considered a social norm, or acceptable behaviour. It tells people what’s perceived as a family and what is not. Within the word family are individual inherited social, historical and cultural values. The Oxford English Dictionary defines a family as the servants of a house, or the household or everyone who lives in a house or under one head and finally as a â€Å"group of persons consisting of the parents and their children, whether actually living together or not†. The family evolves and changes as the society in which we live changes.Does the â€Å"traditional†, heterosexual family still exist as the norm? There has been a decline in marriage, increase in cohabitation and children born into single parent families. There has also been an increase in divorce, incline of compound families and recognition of same sex relationships, marriages and parenting. The multiplicity in human relationships makes it p roblematic for psychologists to define family or forecast patterns of behaviour. Individual-society dualism refers to one of the interrogative themes in social psychology.The challenge of how individuals and society are associated is both complex but also greatly controversial, as it forms the basis of many political thinking, values and viewpoints and the formation of social policies. Traditional psychological theories and research into the structure of families mainly focused on the realm of developmental psychology. Much research centred on mother-child interactions with few studies of father-child interactions (O’Brien 2005). Traditional research centred on the shortcomings and problems within the family structure, such as incest and eating disorders (Cawson et al., 2000) and looks for origins of breakdowns between members of the family.Traditional research viewed the individuals as being separate from society and unaffected by it or as over socialised beings and as such was found to be constrictive in its use. â€Å"Families and close personal relationships give us a vital framework through which we come to make sense of ourselves and the world† (Helen Lucey 2007 pg 66 cited in Social Psychology Matters). From birth the family generally is the main source of influence in the development of physical, social and emotional well being and as such is worthy of further research and debate.Recent perspectives such as the discursive and psychoanalytic perspective have gone a step further to take account of both individual and society and looks at how the individual is influenced by as well as from society such as culture and family history (Lucey, 2007 Open University, DVD 1). For the purpose of this essay the main focus will be on the dynamics of family relationships providing a critical evaluation of theory and research into close relationships specifically sibling relationships to demonstrate these complexities from a psychoanalytic point of view .The concept that our actions and interactions are relatively the creation of unreasonable and unconscious processes tackles previous psychological ideologies about qualities common to humanity. The majority of theories on families, as well as social policies and practices suppose that people are influenced by sound motives that they usually know what their behaviours are and motives for them and have power over their lives.In comparison psychoanalysis and the more recent social psychoanalytical theories or perspectives propose that conscious thought only ‘scratches the surface’ and is in the domain of extensive unconscious processes, by which the majority of our internalised self lives within, that addresses this notion of an unconscious tool effective in controlling unconscious anxiety, known as splitting, projection and projective identification. The psychoanalytic perspective can be viewed as responding to the need of a more holistic explanation of families and deve lopment of self. Previously siblings were marginalised.When we look and Freud’s theory for example they were only noticed in negative scenarios, murderous rivalry and jealousy. The focus would be on the evolving of individual subjectivity and the psyche and now psychoanalytic theorists are beginning to view siblings as internalised individuals in children’s lives (Lucey 2007) Some of the approaches fundamentals tend to overlap with approaches such as discursive and phenomenological perspectives, but differentiates from these schools of thought in psychology and theories of social sciences by its underlying notions of a powerful subjective conscious and unconscious.As a result, research into the family from a social psychoanalytic approach may well transcend the individual-society dualism. In direct opposite to the discursive approach the psychoanalytical approach views the family structure/makeup as changeable and influenced by society, parents, individuals and culture . People’s behaviours are not viewed as existing in isolation or as separate entities, but must be viewed as part of and within the wider cultural economic and social world, which influences, effects and guides individual’s behaviours and as a result has different outcomes for relationships.Lucey 2007 argues that siblings are unique individuals who have in common their genetic makeup and share a majority of social aspects with each other and as such could provide a window into the fundamentals of close relationships. The psychoanalytic approach takes the stance that older siblings are just as important in the development of self as the parents. Siblings evolve into role models (ego-ideals) in which they establish their superego from perceived behaviours (Mitchell 2003).Society’s social order dictates an individual’s choice which is clearly evidenced in Edward and Lucey’s 2006 research which followed five Bangladeshi sisters living in the United Kin gdom. Azra who is the eldest sibling is clearly shown to be regarded as a role model to her younger sisters and an example of how they should behave and the choices they should make in terms of how they live their lives in order to obtain the ‘respect’ and acceptance within the cultural community to which they belong.The theme of individual-society dualism is displayed as the girls in the research have autonomy to make specific choices in their lives. However this is within the constraints of the Muslim cultural structures. Habiba the second eldest feels pressured to study hard to achieve the success expected and avoid letting her sister down. The unconscious introjection and projection of Azra's perceived purity, goodness and conforming behaviour. Azra’s persona acted as a guide for the sisters behaviour and accomplishments.The notion of her reproof or displeasure in their failure in anyway is evidently important and ensues in splitting, dividing the good from t he bad, and the agreeable and un-agreeable. The individual-society dualism is reflective in the girl’s social surroundings and the relation between culture, community and social factors. ` Sabina, the third eldest sister doesn’t view herself as an individual but refers to her reputation as ‘a family’. Her personal identity is viewed as the family as a whole.Asian cultures like theirs are guided by ethical and moral principles within the close knit communities they live with strict cultural values and seek approval from each other and as such the need to achieve acceptance is very great (Heinnink 1999). It is clear that the five sister’s choices are restricted by the unconscious self and social influences. The girls however do take an operative role in the creating of their identity on an individual level, as family and as members of their community.There is an assumed existence of defences such as projection to help resolve any anxieties or conflict experienced Thomas Ogden (1982). In the social psychoanalytic approach anxiety is viewed as unavoidable and ‘normal’ and core to the evolvement of an individual’s personality (Freud 1936). It is important to note the idea of agency and how much choice an individual exerts and how much is governed by the structures, groups and cultures to which individuals belong within society.For example during an individual’s school years they have no control over which school they attend this is governed by societal structures and parental choice to a limited degree and friends are usually chosen from the class the individual is affiliated to, referred to as propinquity effect (Bersheid and Reis 1988). Therefore proximity, teacher and school dictate which group you will belong and therefore choice of friendships formed. So how much is based on individual choice and how much is dictated by the society, group psychic processes.However the propinquity effect doesn’ t fully explain about interpersonal attraction or why we become friends and other factors must influence our choice such as culture, values and interests for example. Further research is required to highlight features of close relationships. The social psychoanalytic perspectives in the study of families and research into sibling relationships put forward a viable means of comprehending family dynamics and the implications of individual as agency and the influence of social forces such as attachments, race, culture and social and how these forces shape the family and relationships within it.The psychoanalytic research into siblings highlights how the inner psyche and social life are intertwined, and how the older sibling can become part of ‘critical inner voice’ that siblings will use as a measure for their own desire and impulses (Lucey DD307 Guide). In conclusion therefore the writer is inclined to support and agree with the psychoanalytical perspective and accept tha t it is important to take account of a multitude of interacting factors such as individual, historical, cultural and social contributions to the study of the family.Close relationships are formed as a result of the individual as well as social world to which they belong. The problems in the definition of the family highlights the need for a more complete understanding linking theories in social psychology and possibly sociological social psychology which studies societal processes and individuals within the culture and structures in which they live and psychological social psychology which addresses the role of the family and child development during early socialisation.If social psychology is to effect change in political thinking and social policies which are important especially in the field of social work if working practices are to change, further research needs to be undertaken, due to the fact that sibling relationships are the longest lasting that the majority of individuals will experience. Longitudinal studies into sibling relationships could provide further information into how family dynamics change over time, providing possible models of studying other forms of close relationships.

France’s chemical giant

DrumheadIn 1995 Fisons plc was acquired by Pennsylvania-based Rhone-Poulenc Rorer, Inc. , in bend entirely owned by France ‘s chemical giant Rhone-Poulenc S.A. Though its position among the universe ‘s pharmaceutical companies was later subsumed in beds of corporate ownership, Fisons had boasted a history of more than 300 old ages in concern before its dismantlement. Founded as a flour factory in the late eighteenth century, it rapidly developed into one of the universe ‘s largest fertiliser manufacturers. As the fertiliser market matured into a low-profit trade good over the class of the twentieth century, the company diversified into horticultural merchandises, pharmaceuticals, and scientific instruments. In the mid-1980s, Fisons divested its fertiliser involvements to concentrate on the extremely profitable medical side of the concern. By 1993 the company was the universe ‘s third-largest maker of scientific instruments and ranked among the universe ‘ s 60 largest pharmaceutical concerns. Fisons ‘ weak research and development attempts and unequal selling attempts, nevertheless, led to one-year losingss and a steep diminution in its stock monetary value mid-decade. The British company tried to contend off the progresss of its Franco-American rival, but relinquished ownership in the autumn of 1995. Fisons plc began as a flour factory and bakeshop founded by James Fisons in Barningham, England, in the late eighteenth century. In 1789 a boy, besides named James, started a maltings concern that expanded into Stowmarket and Thetford, two river towns that helped the household concerns expand. James Fison and Sons was formed in 1808, and by 1840 the house was entering & A ; lb ; 100,000 in one-year gross revenues. Subsequently that decennary, the household entered the underdeveloped field of fertilisers and moved the concern ‘s central office to Ipswich. Within a few old ages, Fisons had built a manure plant and was bring forthing its ain sulphuric acid. As fertilisers became the company ‘s primary concern, pesticides based on sulfurs were added to the merchandise mix. In 1895 the company was split into two parts: James Fison and Sons and Joseph Fison and Co. During World War I, Fisons helped do explosives, but the company returned to fertilizer by the terminal of the war to buoy dwindling nutrient production. When fertiliser monetary values plunged after the war, the two Fison companies, along with two others with which they had late merged, were reunited to organize Fison, Packard, Prentice and Co. ( Fisons ) in 1929. During the 1930s, Fisons began to spread out through acquisitions. The company ‘s most important add-on was the Anglo-Continental Guano Works Ltd. , which doubled the size of Fisons. Anglo-Continental was a budding pudding stone with a pharmaceutical subordinate, Genatosan ; Fisons was therefore brought into that moneymaking market. Fisons ‘ acquisitions continued throughout the 1930s, and by 1939, with 39 subordinates, it was the largest fertiliser company in Great Britain. During World War II Fisons felt the force per unit area of both a manpower deficit and increased demand for fertilisers. Some of the company ‘s fabrication workss were bombed every bit good. The company name was shortened to Fisons Ltd. for marketing lucidity in 1942, and it emerged from the war with about two-thirds of Great Britain ‘s fertiliser market. Fisons made more acquisitions after the war ‘s terminal, first buying Wiffen and Son, a all right chemicals maker. The new subordinate became portion of Fisons ‘s chemicals and biologicals division, headed by Genatosan. The Wiffen acquisition included the Loughborough Glass Company, which would subsequently develop into Fisons ‘s Scientific Equipment division. The purchase of Pest Control Limited during the 1950s brought Fisons into agrochemicals, a market that was closely related to the fertiliser concern. Fisons hoped to capitalise on the two Fieldss ‘ common research, development, and distribution methods. In 1968 research workers at Genatosan discovered disodium cromoglycate ( DSCG ) , which was developed as the branded anti-allergenic Intal. The drug differed from its rivals because it was a contraceptive, whereas others were taken after the oncoming of allergic symptoms. Intal gross revenues boosted the pharmaceutical division ‘s net incomes from & A ; lb ; 1.14 million in 1968 to & A ; lb ; 2.43 million in 1970 and & A ; lb ; 5.6 million in 1973. By 1971 Fisons had organized its many subordinates into four divisions: Fertilizers, Agrochemicals, Pharmaceuticals, and Scientific Equipment. The company developed these primary concerns through acquisitions every bit good as merchandise and market enlargement. Acquisitions were focused geographically in Europe, Australia, and the United States. Fertilizers contributed 50 per centum of the pudding stone ‘s one-year gross revenues at that clip, and Fisons fought to keep a competitory border in Great Britain ‘s fertiliser market: 80 per centum of the division ‘s gross revenues were in its place state. However, the supply side of this division was hamstrung, since its primary ammonium hydroxide provider was besides its primary rival, Imperial Chemical Industries plc. During the first half of the 1970s, Fisons tried to rectify this state of affairs by increasing its majority purchasing in planetary markets, particularly sponsoring Morocco. Morocco increased its monetary values six-fold in 1973, though, and other providers rapidly followed suit. At the same clip, U.K. monetary value controls held fertiliser monetary values below the universe market monetary value for ammonium hydroxide, efficaciously extinguishing Fisons ‘s fertiliser net incomes. Fisons ‘s Agrochemicals group besides ran into problem during the seventiess, when it lost a valuable client, Ciba-Geigy Ltd. Fisons tried to back up this group by increasing capital investings, particularly in the United States. The company besides boosted research and development financess, but since most of this division ‘s attempts focused on making replacements for merchandises that were already on the market, Fisons lacked a strong merchandising suit. During the 1970s, anti-allergens comprised between 60 and 70 per centum of the Pharmaceutical division ‘s gross revenues, but Intal had merely captured 6.1 per centum of the anti-allergy market, which was led by Glaxo ‘s Ventolin. After a decennary of research, the division was covering a serious blow when Fisons decided non to market its new drug, Proxicromil, a replacement to Intal, because it was found to do malignant neoplastic disease in animate beings. With Intal ‘s unrenewable patents set to run out in 1982, the Pharmaceutical division ‘s chances were non good. In 1972 the Scientific Equipment Division was spun off from the Pharmaceutical division, and acquisitions in Germany and Australia, every bit good as the purchase of Britain ‘s Gallenkamp, helped Fisons go Great Britain ‘s top scientific equipment maker. Many of Gallenkamp ‘s contracts were with the authorities, universities, and infirmaries, nevertheless, many of which cut their outgos in the recessive 1970s. Fisons ‘s Horticulture division was separated from the Agrochemical division in 1977. It produced and marketed amateur and professional horticulture merchandises, and its strengths were in peat-based merchandises, particularly the popular and well-established Fisons Gro-Bags — self-contained, nutritionally balanced dirt pokes. The peat operations were extended with a new works in Yorkshire and the acquisition of Howlett ‘s, a company with peat militias in Cumbria and Scotland. Although it was a new focal point for Fisons, gardening was really one of the company ‘s most unafraid concerns by the terminal of the seventiess. It was vertically incorporate and held commanding portions of the markets in which it operated: 50 per centum of the lawn fertiliser market ; 20 per centum of the solid fertiliser market ; 30 per centum of the peat market ; and 12 per centum of Great Britain ‘s weed and pest control concern. Throughout the 1970s, Fisons had gone into debt to do a cloudy reorganisation and shore up up its historical focal point — fertilisers — merely as competition and planetary consolidation in this market eroded net incomes. At the same clip, high involvement rates and rising prices dug into the net incomes Fisons managed to gain through its other operations. By 1980 Fisons ‘s chances looked dim. The Fertilizers division was runing at a loss ; Agrochemicals could non trust to vie with the research and development spendings of bigger rivals ; the Scientific Equipment division was enduring from authorities cutbacks ; gardening was a little, developing concern ; and the Pharmaceuticals division, a primary profit-maker, had all of a sudden lost its lone long-run growing merchandise. Fisons was on the brink of bankruptcy. John Kerridge was promoted to main executive officer ( CEO ) from executive manager in mid-1980 and given the undertaking of change by reversaling Fisons ‘ downward spiral. He began the reformation by cutting costs, shuting down four production units and three farms in the Fertilizer division, so extinguishing more than 1,000 places in the group. Fisons ‘s corporate central offices were moved from high-rent London back to Ipswich, and economizations were made in the Scientific Equipment division every bit good. Kerridge ‘s most cardinal alteration was the sale of the Fertilizer division to Norsk Hydro a.s. in 1982 for & A ; lb ; 59 million. The divestment was a extremist alteration for Fisons and involved the disposal of what had been the foundation of the company for more than a century, every bit good as the division with the most gross revenues. The troublesome Agrochemicals division was sold the undermentioned twelvemonth to Schering A.G. for & A ; lb ; 60 milli on. These divestments left Fisons with three primary concerns: Pharmaceuticals, Horticulture, and Scientific Equipment. The pharmaceutical group was expanded with the 1980 purchase of Great Britain ‘s Charnwood Pharmaceuticals, Australia ‘s Orbit Chemical Pty. Ltd. in 1982, and Italy ‘s Intersint in 1983. Great Britain ‘s Weddel Pharmaceutical was acquired in 1983 and merged with Charnwood, which would specialise in generic drugs. Fisons ‘s Horticultural operations grew geographically through a joint venture with Canada ‘s Western Peat Moss in 1980, and the acquisition of Langley Peat North Ltd. of Alberta in 1983. These purchases gave Fisons entree to big peat supplies and the North American market. The British operations were supplanted with the acquisition of Webb and Bees seed operations from Shell Holdings ( U.K. ) Ltd. in the early 1980s. The Scientific Equipment division grew through the add-on of Watson Victor, a New Zealand distributer of research lab equipment, in 1982. Haake-Butler Instruments, of which Fisons owned 67 per centum, was later founded in the United States. Overall, Kerridge ‘s cardinal alterations improved Fisons ‘s balance sheet dramatically ; the corporation went from doing one-year involvement payments of & A ; lb ; 13 million in 1980 to holding no net adoptions in 1983. Fisons was even unafraid plenty to do a successful stock offer of & A ; lb ; 28 million that twelvemonth. The Pharmaceutical division ‘s continued heavy research and development outgos resulted in two new drugs: DSCG-based Opticrom, released in 1984, and Tilade, a new asthma intervention, introduced in 1986. This division acquired Laboratorios Caesen, of Spain, in 1984, and Bracco de Mexico in 1986. Kerridge was made president in 1984, and he clarified the scheme he had been utilizing to turn Fisons around: â€Å" We wish to run in industries of built-in attraction, which have potency for growing and a record of profitableness of successful participants, [ and ] we wish to be in clearly defined concern sections where Fisons can moderately draw a bead on to being an effectual rival by virtuousness of its size and its fiscal and managerial resources. † The company would no longer run on the peripheries of its chosen markets, as it had in the seventiess. For illustration, Fisons concentrated on the gardening and scientific equipment markets, which were non yet consolidated or dominated by a individual powerful company. Fisons hoped to be that company. Fisons burst onto the U.S. market for scientific equipment, which was place to 40 per centum of the universe ‘s research activity, with the acquisition of Curtin Matheson Scientific Inc. ( CMS ) in 1984. CMS was the second-largest distributer of scientific equipment in the United States. Fisons besides purchased United Diagnostics Inc. and Pacific Hemostasis Laboratories Inc. , which were combined with CMS to give the latter fabrication capacity. By the beginning of 1985, Fisons ‘ Scientific division was the third-largest organisation of its type in the universe and the largest outside the United States. Fisons continued to turn, geting in 1985 Murphy Chemical, which helped widen the Horticulture division ‘s portfolio of merchandises, extend selling in Europe and North America, and shore up Fisons ‘s peat supplies. Subsequently in the decennary, the Horticulture division would sell its 50 per centum portion of Asef-Fison B.V. to its joint-venture spouse, DSM Agro Specialties B.V. In 1986 Fisons bought Applied Research Laboratories, a taking maker of scientific equipment with planetary selling capacity, and two old ages later it purchased Union Scientific Limited, a Hong Kong company. Several of import acquisitions were besides made by the Pharmaceutical division in the late eightiess. Italchimici SpA, an Italian house, and Pennwalt Corporation ‘s pharmaceutical division, a U.S. maker of ethical and nonprescription drugs, were purchased in 1988. A Gallic company, Gerbitol S.A. , brought expertness in cardiovascular medical specialty, antibiotics, and dietetic addendums to the division in 1989. In all, with the aid of its important 1980s acquisitions, Fisons ‘s pre-tax net incomes increased by an norm of 56 per centum per twelvemonth to & A ; lb ; 230 million ( US $ 410 million ) . The corporation ‘s market capitalisation rose from & A ; lb ; 40 million in 1980 to & A ; lb ; 3 billion in 1990. The 1990 purchase of VG Instruments, a maker of mass spectrometers and surface analysis instruments, more than doubled Fisons ‘ end product of analytical instruments and catapulted the Scientific Equipment division to the figure three topographic point in the planetary market place. It looked as if Fisons had launched its 2nd back-to-back decennary of growing and prosperity. By the terminal of 1991, nevertheless, it was clear that jobs in the Pharmaceutical division had dragged the full company down. Late that twelvemonth, Fisons revealed that two of its of import new drugs, Opticrom for hay febrility and Imferon for anaemia, had been recalled from the U.S. market after the Food and Drug Administration ( FDA ) denied blessing of the company ‘s British mills. Harmonizing to a 1992 Economist article, the FDA ‘s everyday cheque of Fisons ‘ U.K. mill revealed warehouses with holes in their outside walls ; hapless record maintaining ; and â€Å" the possibility of gnawer, insect or avian activity in the [ conveyance ] containers. † Fisons ‘s pre-tax net incomes for 1991 dropped 17 per centum to & A ; lb ; 190 million, and the company faced needed investings of more than & A ; lb ; 25 million to convey its British mill up to U.S. criterions. John Kerridge resigned â€Å" on wellness evidences † in mid-January 1992 and was temporarily replaced by Patrick Egan. In April of that twelvemonth, Egan became president, while Cedric Scroggs was selected as main executive officer. The new leaders decided to sharpen Fisons ‘ focal point on pharmaceuticals and scientific equipment by depriving its OTC drug and horticultural concerns. In November 1992, Fisons agreed to sell its North American OTC drug operations to Swiss drug concern Ciba-Geigy Ltd. for & A ; lb ; 92 million ( US $ 60.3 million ) . This section represented about 50 per centum of Fisons ‘s planetary consumer wellness division gross revenues and 40 per centum of that group ‘s net incomes. Egan and Scroggs recognized that the British company lacked the resources and marketing influence necessary to vie in the American consumer drug market. Fisons ‘s new direction forged a joint development and selling understanding with Allergan Inc. , a U.S. ocular company, early in 1993. The agreement called for Fisons ‘ 400 U.S. sales representative to co-market Allergan ‘s ocular drug Acular. The U.S. company ‘s gross revenues force, in bend, would assist market Fisons ‘ ocular intervention Opticrom. The agreement presumed that Opticrom would be re-registered by the FDA. By early 1993, Fisons had made important betterments in its Opticrom mill, but new FDA reviews had still non resulted in blessing tardily in the twelvemonth. Fisons suffered yet another reverse when it suspended development of an asthma medical specialty, tipredane. The company had been banking on the new drug to bolster its core respiratory concern in the late ninetiess. Tipredane had been licensed by Fisons from Bristol-Myers Squibb Co. and was in the thick of unsuccessful clinical tests in more than a twelve states. The failure of tipredane left Fisons with merely one new drug, remacemide — an epilepsy intervention — in development. In May 1993 Fisons sold its North American gardening concern to a pool led by Macluan Capital Corp. of Vancouver for US $ 60 million in hard currency and used the returns to cut down its debt. Fisons besides planned to sell the balance of its Horticulture division every bit shortly as an chance arose. In July the company sold its consumer wellness merchandises concern in Australia and New Zealand to Warner-Lambert for about US $ 23 million. The sale included the Rosken line of curative skin-care merchandises. Despite Fisons ‘s early 1990s attempts to bolster its pharmaceutical concern, some analysts insisted that the company had neither the research and development strength nor the selling clout necessary to vie in an ethical pharmaceutical concern that demanded frequent find of advanced medical specialties. Industry perceivers anticipated an at hand amalgamation or coup d'etat for Fisons. Those outlooks intensified as Fisons ‘ portion monetary value declined from & A ; lb ; 2.45 in mid-1992 to & A ; lb ; 1.13 by the terminal of 1993. Over the class of the latter twelvemonth, the company ‘s scientific instruments division went & A ; lb ; 16 million into the ruddy. CEO Cedric Scroggs was fired that December, Finance Director Roy Thomas took early ( and presumptively nonvoluntary ) retirement, and Stuart Wallis took the helm of the beat-up house. Throughout the 18 months, Wallis made a valorous and moderately successful attempt to bolster Fisons ‘ stock monetary value. Though the company suffered a loss on 1994, a major reorganisation and divestment plan eliminated at least 1,000 occupations, cut costs, and helped the house ‘s stock monetary value rebound about 75 per centum to & A ; lb ; 1.93 by mid-August 1995. That addition was non plenty to forestall Franco-American rival Rhone-Poulenc Rorer, Inc. ( R-PR ) from doing a hostile & A ; lb ; 1.7 billion ( US $ 2.6 billion ) command for control of Fisons on August 18th. Though some analysts thought the offering monetary value, at 16.7 times expected net grosss, was excessively high, CEO Wallis complained to Chemical Marketing Reporter that the monetary value â€Å" significantly undervalues Fisons. † The British company backed up that averment when it reported a 40 per centum addition in net income, to & A ; lb ; 48.6 million, for the first half of 1995. That happy intelligence helped progress the house ‘s stock to & A ; lb ; 2.60 by the terminal of September. In October, R-PR upped its command of & A ; lb ; 2.65 per portion, or US $ 2.9 billion. Unable to happen a more amicable suer, Fisons accepted the coup d'etat that month. Though the British house and its many subordinates around the universe continued to be listed among R-PR ‘s operations through 1996, it shortly became clear that the tri-centenarian entity would finally discontinue to be. Over the class of 1996 and 1997, R-PR slashed about 3,000 excess occupations in the United States and Great Britain, divested several Fisons divisions ( including the scientific instruments concern ) , and discontinued many of the subsumed company ‘s pharmaceutical research and development plans. For its about US $ 3 billion, Rhone-Poulenc Rorer got an main course into the US $ 15 billion and turning respiratory drug market, or more specifically, the respiratory drug bringing section. At the clip of its purchase, Fisons had two promising bringing media in the development grapevine: a non-CFC aerosol and a dry-powder inhalator. Indeed, Fisons probably played a function in an addition in gross revenues and cyberspace at R-PR from 1995 to 1996. Year-over-year grosss increased six per centum, to US $ 5.4 billion, and net grew by about one-third, to US $ 473.5 million. In November 1997, when Rhone-Poulenc acquired the staying tierce of R-PR that it did non already ain, Fisons ‘ destiny appeared sealed. Officials at the company ‘s U.S. and U.K. central offices early in 1998 asserted that Fisons no longer existed, either as a group of subordinates or a division. Question-1Discuss the grounds from the instance and the usage of theory, the stakeholder direction by this organisation ; chiefly its booby traps? Answer: Question-2How would you hold handled this state of affairs ; suggestions to be rationalized with strong theoretical underpinning? Answer: Question-3At the clip of John Kerridge ‘s surrender, what strategic options did Patrick Egan have to steer the company back to its old glorification? Answer:

Mozart: Symphony #33 in B Flat, Allegro Assai Analysis

E- Essay II Mozart: Symphony #33 In B Flat, K 319 – 1. Allegro Assai Form Analysis – Sonata Form (Time)::(Form)::(2 or 3 reasons for placing division here) EXPOSITION 0. 00::Theme 1::MELODY: Light, simple, sequencing and repetition; TEXTURE: light to suddenly heavy; DYNAMICS: Contrast from piano to Subito forte; HARMONY: Major with short minor excerpts 1:35::Bridge:: MELODY: Modulates, very short; TEXTURE:: Continues to go from light to heavy 2:05::Theme II::MELODY: New darker melody; TEXTURE: Thicker texture, more action; HARMONY: Minor and moves to Major; 2:19::CADENCE: Ends in a V to I CadenceDEVELOPMENT 2:29::Development: MELODY: Playful, thematic development of T1, passed around the orchestra; TEXTURE: Light, gradually gets thicker and very heavy; HARMONY; Major, modulates constantly in instrumental sections 3:28::CADENCE: V to I: End in Development melody 1†² RECAPITULATION :44::Theme 1::MELODY: Repeat of Theme 1; TEXTURE: Almost identical to beginning HARMON Y: Major with short Minor Excerpts 5:16::Bridge::MELODY: Repeat of Bride 1; TEXTURE: Light to Heavy contrast 5:47::Theme II::Melody: Repeat of Theme II; TEXTURE: Continues to go from Light to Heavy 5:57::Closing Theme: MELODY: New Material Based on end of Theme II; Texture Similar Textures with contrast from light to heavy ending in light 6:22:: Final Cadenza Ending in a Major key transition from V to IThis Piece by Mozart is one of 41 that he wrote and is a Prime example of typical Sonata Form. I thought this was interesting when I found out how â€Å"correct† this piece was in following the form because of Mozart's Background. Knowing of his childish innovative nature I would have predicted a slight distancing from the normal form. But aspects within the piece such as the bridge constantly being traded between parts and modulating helps show Mozart's struggle with himself and his employers.Mozart's dedication to his music is what kept him going but restrained him at the sam e time, for he knew of his talents. This can be seen with the constant sudden switching between light and peaceful melodies to sudden heavy and almost forceful textures of the same melody. This really can let one see the internal struggle he had between his music and the outside world, and both the peace and stress it caused him.

Great War Assignment

This letter collection tell us about their bittersweet personal love story. The collected letters from Murray are addressed to his fiance Margaret who he was engaged to be married to. The tone in his letters are affectionate and loving. In the letters, he refers to her as â€Å"dear girl†2 â€Å"Honey girl†3 or â€Å"Girlie†4, and often tells how much he † dream[s] of [the] days†5 that they had together. For Murray, the existence of his sweet fiance Margaret was probably an emotional support on the war front. Letters from her perhaps gave him sense of certainty about their delightful future that eased his loneliness.Wellington Murray Dennis and Margaret Munroe letter, June, 1917, WWW Collection, www. Contraindicates. Ca ! Elongation Murray Dennis and Margaret Munroe letter, 20 May, 1917, WWW Collection, ! Elongation ! Elongation ! Elongation Murray Dennis and Margaret Munroe letter, July, 1917, WWW Collection, Matura's 3 The contents of his letters ex tend from everyday life on the battlefield to discussion on their relationship. He did not tell Margaret about the detailed hardships or horrors he experienced on the battlefield; this is, probably, because he did not want to make her worried or scared of losing him.Instead of sounding so concerned, he tries to think of something pleasant; â€Å"Instead of coming home to you tonight dear (as we had figured) I come â€Å"home† to a tent and in place of having you pouring out my tea and passing me delicious cakes across a clean white table cloth I get a certain issue of tea in a mess tin and I eat bread and cheese seated on the grass. â€Å"6 In this note, Murray combines reality, nostalgia, and fantasy. Together, they work as an escapism for him. In his mind, the reality of the battlefield somehow exists in parallel to happy memories and a spotless dream image.As he sipped â€Å"tea in a mess in† and eats â€Å"bread and cheese on the grass† after his duty, he remembers of going to â€Å"picnic parties†7 with Margaret back in Canada. As for nostalgia, he flashes back to her gentle way when she would pour his tea and pass him the delicious cake she made. Then fantasy plays a role in the memory. The phrase â€Å"coming home to you† represents his dream future of being married to Margaret, and â€Å"a clean white table cloth† is one example of details in his idealistic image. His daydream alters bitter ! Elongation ! Wellington Matura's 4 reality; â€Å"a tent† into the dream home, â€Å"bread and cheese seated on the grass† to delicious cakes†, and a â€Å"mess tin† to † a clean white table cloth†, believe it or not. Writing a letter to his fiance provided Murray a comforting time that he can live apart from the reality for a little while. It perhaps was a escapism for him; however, he might not had been necessary wanted to escape from the reality he was placed. Regarding the discu ssion about their relationship, it seems like Murray was having a debate in his head whether if he should have gotten married before he left Canada.In the first letter in this collection, written on May 4th, 1917, he noted it was a good session not to be married; â€Å"Still we were wise that we did not marry, no matter what our hearts prompted. â€Å"8 Perhaps, Murray thought he was saving her from having to live a lonely life by choosing not to marry her. Thus, Margaret is not forced to wait for him to be back to Canada, in addition, she would have a better chance to be marrying to another man and not live a lonely life, when Murray does not survive the war.Despite the rational decision in the beginning, he started to have mixed feeling about it because he realizes how â€Å"my[his] love [towards Margaret] has matured. 9 On July 5th 1917, he admits that he â€Å"thought it would have been better to have married [with Margaret]†10 because she might find â€Å"someone els e to help you[her] ease the burden. † 1 1 Clearly, Murray was faced with a dilemma; he wanted to establish an unshakable ! Elongation Murray Dennis and Margaret Munroe letter, 4 May, 1917, WWW Collection, ! 9 ! Elongation ! Elongation Matura's 5 connection with Margaret but Just could not let her to live a lonely life if he could not manage to survive. Not a single letters from Murray suggests that he supported or liked the war although he rarely expressed his dissatisfaction towards the warfare he was involved in. On May 4th, 1917, he reassuringly wrote in the letter â€Å"I'm [ He is] not lonesome nor downhearted†12 but he also tells Margaret that he's thinking about â€Å"what[their happy marriage] might have been had[happened] [if] this war [did] not intervened†13 in the same letter.Murray said he is not downhearted to give her sense of safety about him at the war, however, at the same time, he did not hide frustration about the war holding them back from the happy marriage. About 2 months later, he expressed his personal reflection about the war n the letter: â€Å"We had thought to be living our lives together in piece F[f]ann. how fate plays tricks with human plans. â€Å"14 Murray was amazed how the war derailed his future plans they had in mind in such an unpredictable way.As suggested in the beginning, he was an implement dealer not a career soldier; and, he probably had never thought he'd be a soldier nor supported the war. Everything 112 ! Littleton ! Eliminating ! 14 ! Elongation Matura's 6 that seemed to be real and going smoothly sank out of his sight, then his life changed dramatically. The war relocated him in a grim battlefield in an unknown country. There is no doubt that Murray was excited about what the future holds for him and Margaret.Perhaps, he tried the very best he could to survive on the battlefield, so that he can be back to his â€Å"Honey Girl†1 aback in the country. The following shows how he ended t he letter written on the letter written on July 7th, 1918; â€Å"The way you showed yourself so all mine honey girl is one of the sacred memories I have taken to France †¦ L loved you with my whole heart†¦ N[n]owe kisses and all love and honor to the mother of our children. Your faithfully Murray'16. This quote shows Murray strong love towards Margaret and it also his want to settle down and raise a family.The ending of the letter â€Å"all love and honor to the mother of our children† shows his idealistic perspective about domestic pleasure as a father and husband. This specific written on July 7th, 1918 is interesting because Murray strong feeling as never before is enclosed into the writing. Perhaps, he was afraid if he can survive as the war went on for a long time, so he tried to convince himself to live by feeling hopeful about the future. Sadly, Murray could not raise a loving family with Margaret as he desired, more pathetic still, he was killed in action o n August 9th, 1918.On November 1 lath same year, only three months later his death, the WWW ended. II 51 Elongation ! Eliminating Murray Dennis and Margaret Munroe letter, 7 July, 1918, WWW Collection, Matura's 7 After his death in France, many letters from family and friends were delivered to Margaret but not from her fiancee anymore. It seems her family and friends were teary about Murray death, at the same time, also trying to cheer her up: Oh Margaret I hardly know what to write but I want you to feel you have my sympathy despite my own feelings as yet it seems impossible to realize the truth.I have had no further correspondence but seen his dear name in the list†¦ Yours affectionately Murray Mother†17 † You know How Sorry I am for you I cannot tell you You will Just know and I know how Brave you are going to be†¦ Heaps of Love Sorrowing P[? ]e† â€Å"Only today did I hear of your great sorrow,When any one I love is in sorrow it makes my heart ache O h Dear†¦ Lovingly Elsie†18 Many of her friends and family almost immediately wrote to Margaret when they eared the sad news. This shows how much Murray was loved by people around him and the strength of their bond between family and friends.The letters were filled with thoughtful expressions of sympathy. However, it also sounded like they got used to write letter of sympathy on the death on young soldiers as there were many killed and wounded soldiers; â€Å"This is a sad time for the Wellington Murray Dennis and Margaret Munroe letter, 4 September , 1918, WWW Collection, www. Contraindicates. Ca Wellington Murray Dennis and Margaret Munroe letter, 7 September , 1918, WWW Matura's 8 people of Canada such long lists of killed & wounded coming in every day' 19.Some of the letters praised his braveness fighting his last breath for the war effort: â€Å"l know you will be proud as we are for the one who is so grand for he is not dead but sleepers†¦ Your loving niece Ge orgia†20 â€Å"Mingled with your sorrow there must – be a feeling of pride that your friend gave his life for such a noble cause†¦ Yours sincerely Ethel Radcliff†21 It appears people who lived during WWW considered being sacrificed for the war is noble and honorable. This is a twisted convention because what Murray wanted on the battlefield is to being back home and live in piece with Margaret.Battles fought, invented efficient weapons, numbers of soldiers killed or treaty that ended everything after such turbulence; those are the â€Å"facts† I learned in history or social classes. Reading the letter collection of Murray expanded brought me a different perspective to wars. Wars are not only about those â€Å"facts† and their cause and effect; there are plethora of personal stories behind them. Murray was a soldiers but, at the same time, he was young. He had a bright future ahead of him, and it has just started to shape itself.There is no reas on for me to demur at this statement. But then, there are wars still going on around the world. I wonder why, after 14 years from the beginning on 21st century, violence is still used as a last resort. I wonder if there is such a thing as ending of the use of violence. I was grown in Japan where all children receive peace education, and always thought, as a child, starting a war had disappear from options. It is sad that there are parts in the world where people are forced to live under the tension and straining situations.