Activity Based Costing Essay -- essays research papers

Introduction Activity Based Costing (ABC) addresses internal operating concerns and is an augmentation to the traditional cost management system. It is not a replacement for traditional accounting, but makes use of the source documents provided from standard job costing systems. ABC looks at a business unità ¢Ã¢â€š ¬Ã¢â€ž ¢s events as cost drivers and assigns all company resources and accumulated costs against those events in a time-phased sequence. Revenue tracking provides management with a different point of view on the profitability of products and services, providing insight into pricing. Middle management and technical performing organizations are involved in the line item reporting provided within the ABC system, enabling management to achieve more responsibility of reported information throughout all levels of the organization. ABC is being ostensible by the accounting industry as the wave of the future and is gaining broad acceptance within larger organizations. This system is intended to provide performing entities and management alike. History of ABC Activity Based Costing (ABC) is an approach to costing that considers the resources consumed by activities in order to create and deliver a product or service. It evolved in the mid-1980s to improve the allocation of manufacturing overhead costs to products, but it soon became apparent that activity-based costing systems could be expanded to include non-manufacturing costs (Langfield-Smith, Thorne & Hilton, 2004). Review of ABC Whereas the underlying assumption of a conventional costing system is simply that products cause costs, an activity based costing system assumes that cost objects (e.g. juice) creates the demand for activities (e.g. manufacturing), which in turn causes resources to be consumed (e.g. manufacturing time, outlet space, etc.) and causes costs. Cost objects are the reason for performing activities, and activities are the processes or procedures that cause work and create costs. ABC analyses costs from the perception of the how much a particular activity costs, and the amount of resources consumed by the end product of the activity. Using activity based costing differs from traditional cost accounting in that the focus is on the activities that are required to produce an end product, rather than assuming that the volume of the end product is the only driver of costs. A cost driver is ... ... operations Problems with ABC While activity-based costing may yield more detailed product cost estimates, it must pass a cost benefit test before being implemented. Activity-based costing requires a much more detailed breakdown of costs into activities that cause costs. This can be a complex task involving the teamwork of management, production, accounting, purchasing, marketing and many others. A company should implement ABC only if it thinks the benefit from improved management decisions will outweigh the cost of establishing and maintaining the new cost system. Furthermore, there might be underestimation of the task of collecting activity driver data, and the implementation of this system may be considered a financial management which might cause insufficient commitment from operational managers. We should use activity-based costing if we find the benefits from the new system exceed its costs. REFERENCE 1.  Ã‚  Ã‚  Ã‚  Ã‚  Innes, J & Mitchell, F. (1991), à ¢Ã¢â€š ¬Ã…“Activity Based Cost Managementà ¢Ã¢â€š ¬?, CIMA 2.  Ã‚  Ã‚  Ã‚  Ã‚  Smith, K.L., Thorne, H., Hilton, R.W., (2004), à ¢Ã¢â€š ¬Ã…“Management Accounting à ¢Ã¢â€š ¬Ã¢â‚¬Å" an Australian perspectiveà ¢Ã¢â€š ¬?, 3rd edition, McGraw Hill

The Socio Economic Impact Of Credit Environmental Sciences Essay

Low productiveness coupled with corruptness in the executing of authorities policies and the trouble by aquaculture fish husbandmans to entree recognition which is an of import ingredient for development, increased productiveness and improved supports necessitates this survey. The survey will be conducted to measure the Socio-Economic Impact of Credit on Aquaculture Fish Farmers in Ogun State, Nigeria. This is with the position to measure the consequence of the fish husbandmans ‘ socio-economic features and institutional factors that could impact fish production from aquaculture in the survey country. Primary informations will be generated through the disposal of semi-structured questionnaires on indiscriminately selected aquaculture fish husbandmans who benefitted from recognition and those who did non ; such that they are equally spread over the 20 ( 20 ) Local Government Areas of Ogun State, Nigeria. The husbandmans will be stratified into donees of recognition ( 40 ) and non-beneficiaries of recognition ( 60 ) , sampled on the footing of three ( 3 ) aquaculture fish husbandmans who benefitted from recognition and three ( 3 ) aquaculture fish husbandmans who did non profit from recognition per Local Government Area ( LGA ) . The primary informations generated will be scored and the per centums of the parametric quantities will be calculated suitably and presented in frequence tabular arraies. The chief statistical tools that will be employed are average, per centum, whole norm and frequence counts. Descriptive statistical method and illative statistics will be employed to discourse consequences. The consequences would be used to proffer recommendations for betterment, based on findings. Introduction. The general aim of this survey is to find the consequence of the fish husbandman ‘s socio-economic features and institutional factors that could impact fish production from aquaculture in the survey country Figs. 1, 2 and 3 ) . The major purposes of the survey are as follows: I. Measure the socio-economic features of fish husbandmans who benefitted and those who did non profit from recognition. two Evaluate the impact of recognition usage on the productiveness of aquaculture in the survey country. three. Measure the degree of production of fish husbandmans who benefitted from and those who did non profit from recognition. four. Identify the jobs and/or factors that militate against the coveted impact of recognition on fish husbandmans in Ogun State, Nigeria. v. Identify the beginning ( s ) of recognition and form of expense to the fish husbandmans. six. Proffer recommendations for betterment, based on findings. In order to accomplish the above enunciated major purposes of the survey, the research inquiries for this survey are therefore formulated as follows: I. â€Å" Do aquaculture angle husbandmans with entree to recognition have a better socio-economic life? † two. â€Å" Does entree to recognition impact on the productiveness of aquaculture fish agriculture? † three. â€Å" How does the beginning and form of recognition disbursement impact on the overall socio-economic life of aquaculture fish husbandmans? † In Nigeria, agricultural funding has long been considered a tough nut to cleft. Even when available, entree to recognition is hard for husbandmans. However, there has been renewed involvement by the Federal Government in get the better ofing the obstructions that hinder entree to agricultural obstructions, as finance is an of import ingredient for development, as it allows agricultural communities to go successful in making supports and better nutrient security. Despite assorted attempts by the Nigerian authorities at doing good agricultural policies ; through strategies, programmes and establishments, with agricultural recognition strategies, which has been working for many old ages, the public presentation of the sector has non fared better than it was before independency. This has been diversely blamed on the authorities ‘s inability to supply equal budgetary allotment and funding, coupled with corruptness in the executing of the policies ( Eze, C. et Al. 2010 ) . It is hence pertinent to determine the impact of recognition strategies on the donees, and in peculiar the piscaries sector. It is against this background that this survey is designed to measure the socio-economic impact of recognition on aquaculture fish husbandmans in Ogun State, Nigeria.Relation to Previous Research.Though modern aquaculture in Nigeria is of recent pattern, artisanal fishermen and angling communities have for coevalss practiced traditional methods of fish nurturing in tidal pools and inundation fields ( Dada 2007, 1975 ) . FAO, 2003, reported that Nigeria contributed 6.4 % to agricultural production in Africa in twelvemonth 2000, with domestic fish production from aquaculture increasing from 4.5 % in 1999 to 5.5 % in 2000 ( Table 2 ) . Although there is considerable possible for aquaculture in Nigeria, the present part to domestic fish production from this sector is instead low. Out of the estimated one-year production of 467,098 dozenss in 2000, less than 10 % ca me from aquaculture ( Federal Department of Fisheries, 2003 ) . In malice of the potency of aquaculture, there are tonss of jobs militating against its development. Prominent among these are hapless choice fish seed and provender, hapless substructure, unequal proficient know-how and recognition ( Olaoye et al. , 2011 ) . Credit which is of great importance to the nutriment of fish agriculture and agricultural development in Nigeria is nevertheless missing in the strategy of things ( Onwuka, 2006 ) . Even when available, entree to recognition is hard for husbandmans in the rural countries despite the fact that it is an indispensable input in agricultural production ( Olaoye, 2010 ) . This could be attributed to miss of information and indirect securities among husbandmans and administrative bureaucratic bottle cervixs. Out of despair to transform the state ‘s agricultural sector, the Federal Government of Nigeria has since the early 1970s, embarked on significant capital investing programmes in agribusiness, based on the belief that recognition is the â€Å" all in all † productive input required by husbandmans to transform their productive capacity ( Olowa et al. , 2011 ) . In position of the failed yesteryear recognition strategies and acknowledgment of the of import function recognition dramas in agricultural development and sustainability, prompted the Federal Government of Nigeria to set up recognition strategies such as ; the Agricultural Credit Guarantee Scheme ( ACGS ) and Agricultural Credit Support Scheme ( ACSS ) , amongst others ; to guarantee husbandman ‘s entree to recognition. The constitution of these new recognition strategies notwithstanding, entree to recognition by husbandmans has non well improved. Based on the 2006 Core Welfare Indicators Questionnaire Surve y, it is estimated that merely 18 % of farm families ( chiefly small-scale husbandmans ) have entree to fiscal services ( Akramov, 2009 ) . It is frequently really hard to quantitatively show the impact of recognition on small-scale husbandmans, because it is hard to capture and analyze all of its benefits ( Accion International, 2010 ) . However, Okojie et Al. ( 2010 ) in an interview of freelance workers in Edo State, Nigeria found that micro-credit had a positive impact on the concern and household life of rural inhabitants that had entree to NGO-MFIs. Feijo ( 2001 ) besides found that there was a positive impact on the lives of husbandmans who benefited from the recognition installations of the Program to Support Family agriculture ( PRONAF ) in Brazil, based on the measuring of productiveness growing of their chief harvests. In the same vena, Oyeyinka et Al. ( 2009 ) , analyzing the impact of donees and non-beneficiaries of the NACRDB smallholder loan strategy in Oyo State, Nigeria, found that the output, income, and entree to improved farm inputs of donees were higher compared to that of non-beneficiaries. Other impacts include betterments in easing economic minutess, pull offing daily resources, accessing services that improve quality of life, protecting against economic exposure, doing productiveness sweetenings and leveraging assets. Finally, participants in the FGD posited that timely recognition proviso facilitates the timely acquisition of farm inputs, which help husbandmans better their support. Traditional aquaculture system and gaining control piscaries have socio-economic impacts on angling communities in Nigeria. Harmonizing to Federal Department of Fisheries ( 2000 ) , traditional aquaculture systems and gaining control piscaries provide employment for over 1 million people in Nigeria. These systems account for 70 – 90 % of the one-year income of angling communities in Nigeria ( DFID-FAO, 2002 ) . The writers nevertheless pointed out that the income is instead low and can barely prolong them and their households. Gwomna ( 2006 ) submitted that angling communities in Nigeria are socially disadvantaged and lack comfortss like lodging, good imbibing H2O, healthful installations and instruction, therefore compromising their nutritionary security. He besides posited that the socio-economic state of affairss of these angling communities therefore have an impact on the quality of their support. In this survey, I am adding a new dimension of looking at the socio-economic impact of recognition on aquaculture fish husbandmans in Ogun State, Nigeria from the point of position of multi-credit lines instead a individual recognition installation. This is with the position of highlighting, if any, the interplay of multi-credit lines on the demographics of adoption and its attendant effects on the aquaculture fish husbandmans.Proposed Methods.A multi-stage and simple Random Sampling ( SRS ) technique will be used to bring forth primary informations from the field, utilizing sets of structured and pre-tested questionnaires. Aim trying technique will be used to choose three ( 3 ) aquaculture fish husbandmans in each of the 20 ( 20 ) Local Government Areas ( LGAS ) of Ogun State, Nigeria who benefitted from a recognition or loan strategy, while another three ( 3 ) aquaculture fish husbandmans who did non profit from any recognition or loan strategy would be sampled in each of the 20 ( 20 ) Local Government Areas ( LGAs ) . A sum of One hundred and 20 ( 120 ) aquaculture fish husbandmans will be sampled for the survey, with accent on husbandmans that keep reasonably good and accurate records of their operations. The husbandmans will be divided into two ( 2 ) groups, viz. ; husbandmans that had entree to recognition or loan ( whether ball or informal beginnings ) for aquaculture fish agriculture and the 2nd group, husbandmans who did non entree any signifier of recognition or loan. Sets of questionnaire would be administered on the sampled aquaculture fish husbandmans between the 1st of November 2012 and 16th December 2012. Effort will be made to guarantee equal spread and representation of each Local Government Area. The primary informations would be generated on the socio-economic features of the aquaculture fish husbandmans, such as ; age, pool size ( s ) , provenders, gender, extension services, rank of Fishermen Co-operative Societies, fish inputs, quality of fish gimmick and income, educational background, recognition beginning ( s ) and form of expense, experience and family size of the husbandman, and jobs restraining aquaculture fish agriculture in Ogun State, Nigeria, etc. , utilizing structured questionnaires. The secondary informations would be extracted from archived paperss of recognition facilitators, oversing authorities bureaus and relevant published research work and documents. The information would include, the entire one-year fish production and entire aquaculture fish production in Ogun State and Nigeria for the last five old ages ; list of aquaculture fish husbandmans in Ogun State, and list of the different types of aquaculture fish pools, their size and locations ; and relevant literature on aquaculture fish production in Ogun State in peculiar and Nigeria in general. Besides, informations on the sum of loans, figure of loan donees, loan public presentation and the demographics of adoption, etc. The administrations from whom these informations would be extracted from their archives, include ; Ogun State Agricultural Development Project, Ogun State Agricultural Management and Credit Scheme ( OSAMCA ) , Nigeria Agricultural Credit and Rural Development Bank ( NACRDB ) , Ogun Sta te Ministry of Agriculture, Federal Department of Fisheries ( FDF ) , University of Agriculture, Abeokuta and any other relevant bureaus and establishments. The primary informations generated from the questionnaire will be scored, and the per centums of the parametric quantities will be calculated suitably and presented in frequence tabular arraies. The chief statistical tools that will be employed are average, per centums, and whole norm and frequence counts. Descriptive statistical methods and illative statistics will be used to discourse the information. The descriptive analysis will be used to foreground the nature and frequence of informations and jobs encountered by the aquaculture fish husbandmans in the province. To buttress the choice of the interview method for informations coevals for the survey, Hirsjarvi et Al. ( 2009 ) and Hirsjarvi ( 2008 ) opined that the interview method is a good method of informations coevals, as it allows for the enlargement of information, clarify desired replies, and acquire exemplifying illustrations. Hirsjarvi and Hume ( 2008 ) define interview as a tool, proposing that the interviewers ‘ talk is to intercede the image of respondents ideas, sentiments, experiences, and feelings. A semi-structured interview type will be chosen for this survey as it is the most suited, sing the nature of the topic. Contemplations. This survey is of great importance and involvement to me because it forms portion of what I intend to make in the hereafter and besides its ability to add to the bing organic structure of cognition. It is anticipated that the survey would besides assist broaden my cognition on aquaculture fish agriculture. The survey has the ability to bring forth critical and utile information that could help policy preparation. Though the survey can be clip devouring, dashing and frustrating, it is every bit rewarding. In transporting out a survey of this nature, there are normally built-in jobs that would necessitate to be addressed in order to carry on a qualitative research that can adequately lend to the bing organic structure of cognition. Some of the awaited jobs and intended solution would be highlighted. The most awaited challenge is that of the moralss of the respondents, peculiarly in a underdeveloped society like Nigeria, with a reasonably low literacy degree and official corruptness ; makes people leery of each other and apathy towards the behavior of study. This ethical consideration demand to be considered as many of the respondents may be loath to take portion in the survey or may non be really willing to unwrap critical and personal information to an unknown beginning. This is attributable to the uncertainness of what the divulged information will be used for, who might come in contact with such information and how the information would be used. In position of the high prevalence of crisp corrupt patterns in the society and public establishments, entree to secondary informations from public and private establishments could be hard, and if provided, they may non be a true contemplation of what obtains on land. To work out this job therefore, I intend to guarantee all those that would necessitate to supply information for the survey of their confidentiality and namelessness, while besides acquiring a missive of debut from the University. I besides intend to acquire the consent of respondents before interview and guaranting that they are adequately educated on the intent of the survey and that the information provided will be used strictly for the exclusive intent of survey. The usage of multi-stage and simple random sample ( SRS ) technique to bring forth primary informations utilizing sets of structured and semi-structured inquiries comes with its ain attendant restrictions, such as the debut of the research workers ‘ prejudice in the class of interview. The prejudices of a research worker on a subject tend to on occasion play itself out on the manner the interview inquiries for the survey are structured. I hence would guarantee that I am as indifferent and open-minded as possible. This is besides pertinent in position of the fact that the survey could assist clarify some salient issues which could assist construct on my cognition of aquaculture fish agriculture. Finally, to accomplish a research work of high quality, I would use myself to the survey with much diligence, difficult work, committedness and unfastened head.Decision.In reasoning this survey, inferals from the analysis of the information generated will be used to proffer recommendations for the betterment of the socio-economic features of the aquaculture fish husbandmans and the ability of the husbandmans to entree recognition, its form of expense and degree of public presentation. On the whole, all issues that come up from the survey as respects the socio-economic features of the aquaculture fish husbandmans and their entree to recognition will be discussed and recommendations proffered for their betterment. The survey will be concluded by associating the subject with all the findings of the survey vis-a-vis the aims of the survey.Timetable.A. 1st November 2012 to 16th December 2012 Polish of questionnaire and disposal. Primary informations assemblage through questionnaire disposal. Expansion of Review of Relevant Literature and Secondary Data Gathering. Draft write-up of Chapter 1. B. 17th December 2012 to 13th January 2013. Extraction and bite of information ( information ) from questionnaire. Analysis of collated information ( information ) . Presentation of analyzed information ( information ) Draft write-up of chapter 2. C. 14th January 2013 to 28th March 2013. Draft write-up of thesis. Submission of bill of exchange transcript of thesis. Submission of concluding transcript of thesis. Mentions. Accion International. n.d. Measuring the impact of microfinance: Our Perspective. hypertext transfer protocol: //www.accion.org/Document.Doc? id=794. Accessed July 30, 2010. Akinbile, L.A. ( 2007 ) . Standardization of socio-economic Status ( SES ) graduated table for farm households in South West Nigeria. Journal of Social Sciences, 14 ( 3 ) : 221-227. Akramov, K.T ( 2009 ) . Decentralization, agricultural services and determiners of input usage in Nigeria. Discussion Paper 941, Washington, D.C: International Food Policy Research Institute. Dada, B.F. ( 2007 ) . Fisheries Development in Nigeria. The challenges and chances of accessing fund. The president ‘s reference delivered by Otunba Bamidele Dada ( OON ) at the public talk organised by the Fisheries Society of Nigeria ( FISON ) in Lagos, Nigeria. Dada, B.F. ( 1975 ) . Present Status and Prospects for Aquaculture in Nigeria. Symposium on Aquaculture in Africa. CIFA/T4, Rome: FAO. DFID-FAO ( 2002 ) . Contribution of Fisheries Research to the Improvement of Livelihoods in West African Fisheries Communities: Case Study of Nigeria. Rome: DFID-FAO. Available: hypertext transfer protocol: //www.sflp.org/eng/fr/003/doc/rpniga2.doc. Accessed 19th March 2005. Eze, C. , Lemchi, J.J. , Ugochukwu, A.I. , Eze, V.C. , Awulonu, C.A.O. , and Okon, A.X. ( 2010 ) . Agricultural Financing Policies and rural Development in Nigeria. The 84th Annual Conference of the Agricultural Economics Society, Edinburgh. 29th to 31st March 2010. Food and Agricultural Organisation ( FAO ) ( 2003 ) . Review of the State of World Aquaculture. FAO Fisheries Circular No. 886, Rev.2. Rome: FAO. Federal Department of Fisheries ( FDF ) ( 2003 ) . Domestic Fish production by sectors ( 1991-2000 ) . Lagos, Nigeria: Federal Department of Fisheries. Gwomna, A. ( 2006 ) . The Role of Traditional Aquaculture Systems and Fish in Food Security and Livelihoods of Fishing Communities in two States in Nigeria. Ph.D. Thesis Submitted at The Institute of Aquaculture, University of Stirling, Stirling, Scotland. October 2006. Okojie, C. ; Monye-Emina, A ; Eghofona, K ; Osaghae, G ; and Ehiakhamen, J.O ( 2010 ) . Institutional environment and entree to microfinance by freelance adult females in the rural countries of Edo State.NSSP Brief No. 14. Washington, D.C: International Food Policy Research Institute. Shimang, G.N. ( 1999 ) . Status Review of Aquaculture Development in Nigeria ( 1940-1998 ) , Abuja, Nigeria. Federal Department of Fisheries.

Book Censorship and Banning of Childrens Books

Many people think that book censorship, challenges and book banning are things that happened in the distant past. That is certainly not the case. You may also remember all of the controversy about the Harry Potter books in the early 2000s. Why Do People Want to Ban Books? When people challenge books it is generally out of a concern that the contents of the book will be harmful to the reader. According to the ALA, there are four motivating factors: Family ValuesReligionPolitical ViewsMinority Rights. The age level for which a book is intended does not guarantee that someone wont try to censor it. Though the emphasis seems to be on challenges to childrens and young adult (YA) books some years more than others, attempts are also continually mounted to restrict access to certain adult books, often books that are taught in high school. Most complaints are made by parents and are directed to public libraries and schools. The First Amendment to the U.S. Constitution The First Amendment to the U.S. Constitution states, Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances. The Fight Against Book Censorship When the Harry Potter books came under attack, a number of organizations joined together to establish Muggles for Harry Potter, which became known as kidSPEAK and focused on being a voice for kids in fighting censorship in general. KidSPEAK stressed, Kids have First Amendment rights—and kidSPEAK helps kids fight for them! However, that organization no longer exists. For a good list of organizations that are dedicated to fighting book censorship, just take a look at the list of sponsoring organizations in my article about Banned Books Week. There are more than a dozen sponsors, including the American Library Association, National Council of Teachers of English, American Society of Journalists and Authors and the Association of American Publishers. Parents Against Bad Books in Schools PABBIS (Parents Against Bad Books in Schools), is just one of a number of parent groups around the country challenging childrens and young adult books in classroom teaching, and in school and public libraries. These parents go beyond wanting to restrict access to certain books for their own children; they seek to restrict access for other parents children as well in one of two ways: either by getting one or more books removed from the library shelves or having access to the books restricted in some way. What Do You Think? According to article Public Libraries and Intellectual Freedom on the American Library Association Web site, while it is important and appropriate for parents to oversee their childrens reading and media exposure, and the library has many resources, including booklists, to assist them, it is not appropriate for the library to serve in loco parentis, making judgement calls appropriate for parents in terms of what their children do and do not have access to rather than serving in their capacity as librarians. For More Information About Book Banning and Kids Books ThoughtCo addresses the issue in the article Censorship and Book Banning in America about the controversy surrounding the teaching of the Adventures of Huckleberry Finn in an 11th Grade American Literature class. Read What Is a Banned Book? and how to save a book from banning by ThoughCo  to learn how you can prevent book censorship.

Video Game Technologys Negative Effects on the Next...

Video Game Technologys Negative Effects on the Next Generation Video Games made their first appearance in the 1970’s however did not develop popularity until the 1980’s. By the end of that decade, video games had become a preferred childhood leisure activity; psychologists urged many with the concerns of the ill effects of video games. â€Å" Even The military has long been aware of some of the side effects of video games†¦ Some of the best fighter pilots in the world grew up playing these games.† (Sullivan) Primitive video game research proved inconclusive on the overall effects of video games. Video games provide positive effects including a friendly method to introduce children to computers and may increase children’s hand-eye†¦show more content†¦Secondly violence, another suggestive theme also contributes to societies major concerns about video games. â€Å"Advanced improvement in the presentation of the games comes an increased use of the technology to present extremely violent, bloody, and sexually explicit game scenarios.† (Duckett)Violence has gone from simple games like space invaders, and packman to present day games such as Mortal Kombat, Grand Theft Auto 1-3, Quake III and many other games where violence, blood, and death are prominent themes. The demand for violence is not because male children choose to witness it, but because males are looking for beneficial role models, which they find in these games. (Clark, 1993) Playing games such as these can increase a person’s aggressive thoughts and feelings under both laboratory settings and real life. 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Every technology needs to be examined in detail for its effect on the environment andRead More Incorporating Technology into the Classroom Essay3144 Words   |  13 PagesThere are many items people have on them on a daily basis, one would be hard pressed to be without. If you were to examine the effect of technology on teaching and learning and acquire an understanding of why te chnology should be a part of every classroom curriculum, what would the conclusion be? Technology is a great benefit to the classroom, it stimulates our digital generation and allows educators to be more creative with curriculum. â€Å"Technology has provided the opportunity to create an entirely

Fa Mu Lan Equal Rights for Women in China - 955 Words

Despite the oppression women were subjected to in China, they still occasionally overcame it and accomplished something extraordinary. Some worked, and helped to earn the family living, some were extremely honorable in their efforts to uphold their chastity or their familys honor, and some accomplished even more influential feats. Fa Mu Lan trained for fifteen years in order to become a woman warrior. She became as strong as a man, but swifter and more graceful. After saving her father from the draft by dressing up as a man, she assembled an army. Her army never lost, because Kuan Kung, the god of war and literature, would always ride before her into battle. Interestingly enough, another of the more extraordinary feats was that of†¦show more content†¦A female writer makes a bow in this direction in the preface to her poem when she assures her reader that she wrote it after finishing [her] embroidery. (Mann, 77) Women writers accepted their household duties and did no t deviate from them, which enabled women to accomplish these works without creating trouble. The peacefulness of writing also enabled the women to keep their main gender role, while still functioning influentially. Women wrote better than men due to the lack of a quest for honor or power. They did not need to worry about exposing their inner self to the world, as long as it kept their honor intact. They were able to express intense emotions in a distilled manner that men either could not accomplish or would not let on to. Women writers showed their intensity through expressing feeling instead of taking away the lives of others. In contrast to the peaceful production through writing, the fact that the entire Fa Mu Lan example was centered on war was also a problem. Women should be able to be equal or superior to men without having to kill them, and the extreme amounts of violence and killing Fa Mu Lan accomplished was not necessarily a good thing. The fact that she performed so many violent acts also decreased her femininity. By being so aggressive, she became more masculine. Also an issue is the credibility of the accounts of Fa Mu Lan. Some are rather fantastical, including her beadsShow MoreRelatedOn Mother-Daughter Relationship in the Women Warrior6552 Words   |  27 Pagesin United States(the special focus on mother-daughter relationship in the Chinese-American women writings) From the nineteenth century, Chinese-American literature has been discriminated by the American literature canon. Most early Chinese American works tended to cater for the taste of the white readership. The situation changed till the later half of the twentieth century when the Civil Rights Movement took place in the United States, during which more Chinese writers emerged on the literaryRead MoreWomen Empowerment Depicted in Maxine Hong Kingston’s Autobiography The Woman Warrior1778 Words   |  8 Pagesparenting skills of complying to and contradicting stereotypes of oriental women, permitted her to visualize the potential to attain a better life and to be the exception of the ongoing stereotype of the submissive oriental woman. By rebelling against certain aspects her Chinese heritage, Kingston set high standards for herself and other Chinese American women and this serves as an inspiration for other oppressed oriental women. Uncertain about her identity, Kingston relied on her mother’s narrativesRead MoreASAM 5 Notes Essay6590 Words   |  27 Pagesto. Youre just hung up on the way some people try-- its not your way! (123-33) Three Generations and Women Sonnys father, mother, uncle Sonny, narrator, Isabel The school boys and the narrators children We assume things from one generation to the next get better. The narrator questions this assumption over and over again (11). A deep fear of what will happen to his children Women as grounding forces Isabel, the mother The social context This particular story gains power and resonance

Chiquita Bananas free essay sample

Chiquita is blamed for the actions of two terrorist organizations that extorted money from the company. Victims and their families of the attacks performed by these two terrorist organizations are looking for compensation from Chiquita, claiming that the company is responsible for making those attacks happen. Chiquita has to make a decision whether or not to take the responsibility for the actions performed by the two organizations. Key Facts/Background FARC and AUC (two Colombian organizations currently designated by the U. S. as terrorist organizations) purportedly threatened Chiquita’s executives to hurt employees in the Colombian plant if the company failed to provide the payments for their â€Å"protection. † Chiquita continued to do so until two years after the U. S. designated AUC as a terrorist organization. The U. S. government fined Chiquita for giving â€Å"protection money† to FARC and AUC. Now the victims and families of FARC and AUC are coming forward to claim compensation for damages they incurred due to actions that were financed in part by the money provided by Chiquita. If the law that permits victims and their families to sue providers of support to the terrorist organizations passes, Chiquita may face multiple lawsuits for providing this support to FARC and AUC, which may amount to millions of dollars. The law is not yet in place but the problem that Chiquita is facing is already here. Stakeholder Analysis Based on the case one of the main stakeholders is Chiquita. Giving money to FARC and AUC in the first place was not only illegal (after 2001) but also not aligned with, what could be perceived as company’s dedication to protect its employees—giving money may have (and actually did) encourage the AUC to continue to threaten Chiquita just like FARC did. The company did not show that they are constant and coherent in their vision of corporate and social responsibility. They did not care about the communities they operated in as much as they cared about their own well being. The issue is that the payments were already made and the company admitted to it, which ended with a plea agreement with the U. S. government. Now, the challenge is whether or not to admit that Chiquita is responsible for actions of FARC and AUC because â€Å"extortion† money has been paid. This may result in either lawsuits or settlements for all the damage incurred by the two terrorist organizations, which in turn will result in definite lowering of the bottom line and losing credibility. At the same time (just like with the Tylenol case) if Chiquita acknowledges by itself the wrongdoing, it may recover its image of socially responsible company and show that it is aligned with their beliefs of protecting people (just as they protected their employees, they should protect all the people who are affected by their actions). If Chiquita will wait until law is passed and then fight over the responsibility, it will be costly, but also the company will loose all the credibility they built with the customers and shareholders over the decades. The U. S. judicial system is another main stakeholder. If the law is passed, the courts in U. S. will be tasked with making a decision of whether Chiquita is indeed liable for, what the company was believing to be, paying the extortion and â€Å"protection† money to safeguard their employees against harm from FARC or AUC. Here the court may be in a dilemma, since the illegal activity that Chiquita engaged itself in was believed to be because it was trying to protect lives of their employees. Now, with one more law in place—to compensate those who suffered from FARC and AUC—the dilemma will boil down to determining if what Chiquita believed to be the reasoning behind these payments, was indeed it. If yes, could we punish Chiquita for trying to protect their employees? The other main stakeholders are the victims (and their families) of FARC and AUC’s actions. They are trying to bring to justice people who are responsible for their suffering. Now, the challenge is that they are trying to bring to justice a company that was not directly but rather indirectly harming them. The reasoning behind this is the belief that the money Chiquita paid was indeed used in hurting those people. The victims and their families have right to demand justice. The question remains, of who actually should be brought to justice. Options Analysis Based on the current situation (company already admitted to paying the money, internal documents that the money did provide benefits exceeding the protecting of the employees were unveiled, threat of lawsuits), Chiquita has couple limited options, which are based on justice and duty. First option is to come out now and take the responsibility for the actions of FARC and AUC. The law may not be in place yet, but this decision may show that Chiquita is standing by its promise to protect people affected by its actions. This option definitely addresses the claims of victims and their families—they will get the compensation they are seeking. Chiquita will face multiple lawsuits and will be harmed financially, which affects shareholders of the company. In this case the reasoning behind the payments is brought in place—whether it was for corporate gain or protection of employees. Another option would be to refuse paying compensation to victims of FARC and AUC based on the fact that Chiquita did nothing directly to harm them. Moreover, they were protecting people by paying the terrorist. If the law holding the company responsible for these actions is not in place, the company and the U. S. justice system are â€Å"off the hook† and the victims and families can’t seek to have their claims fulfilled. If the law holding the company responsible is in place, then Chiquita is going to be brought to justice and both the justice system and the victims will have their legal claims fulfilled. Recommendation It comes down to determining whether the company benefitted in other ways than protecting their employees from paying for the â€Å"protection† from FARC and AUC. From the information provided in the internal documents it seems like it did. Even without the internal documents, Chiquita did benefit financially from being present for all those years in Colombia (Chiquita in Colombia Case, p. 4: according to AUGURA, â€Å"productivity on Latin and Central American plantations were three times greater than in the Caribbean, and costs to import were 50% lower†). The company had the direct benefit in paying the FARC and AUC for their â€Å"protection. † Doing business in Colombia was lucrative and giving it up was (at that time) more damaging than paying terrorist. That’s why my recommendation to Chiquita is to come forward and admit to their wrongdoing and pay the claimants for their damages. It will be hard to run a company with such past, but this lesson will (hopefully) help avoid such issues in the future (not only for Chiquita but also other companies who are doing business internationally in unstable political and security environments). Action Let’s say someone is threatening to kill me unless I give him or her my car. I know he or she may kill someone else with it—I wouldn’t give it up even if I paid with my own life for it. If my family is threatened—I give it up, since I am responsible for more people. If the situation repeats over many years and every month I give up the car to protect myself and my family, more and more people are being killed. Do I admit to what that someone does? Am I responsible for this? I would want to think that not. But if there is a case of repeat actions like this, I would have to take that responsibility. And that’s why Chiquita should act on their core social responsibility values they preach. Synopsis By giving money to FARC and AUC, Chiquita approved of the actions of the two organizations. The solution is to now take the responsibility for these actions.

Song Analysis Micheal Jackson- free essay sample

In 2009, we lost one of the greatest entertainers in music history, however his music still lives on, inspiring and touching people’s heart. I have always been a fan of Michael Jackson, and the reason why I picked this song is because it presents a strong message. Not only did Jackson make a powerful statement with his lyrics, he also made one with his choice of rhythm and beats. The guitars and drums that were used, give the song a dramatic rock vibe. According to music critics Jackson’s album Thriller seemed to be inspired by â€Å"a mixture of several genres which previously were never combined† ( thrilleralbum). It is pretty obvious what message Michael is trying to bring across, the song is about gang violence and about making the right choices. During the video shoot of the song â€Å"Beat It†, Michael was interviewed by Tom Joyner, and he stated that â€Å"the theme of the song is about two gangs who are coming together to rumble and Jackson’s objective was to spread the message that we turn the other cheek, we don’t fight. We will write a custom essay sample on Song Analysis Micheal Jackson- or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This basically means that if we know when something is not right, we should ignore the fact and move on instead of getting into trouble. An eye for an eye mentality would only cause more problems, therefore it is always better to just â€Å"Beat It†. Michael repeats the phrase â€Å"Beat It† several times in the chorus of the song. The chorus for the most part, expresses the intention of a song and helps the listener to comprehend what message the artist or person who wrote the song is trying to bring across (Riley). Informally, the phrase beat it is defined as â€Å" a rude way of telling someone to go away†(thefreedictionairy). I believe the reason why Jackson used the phrase repeatedly is because he wanted emphasize that it is totally acceptable to just walk away and avoid a dangerous situation. The first verse is an introduction to what is to follow. â€Å"They Told Him Don’t You Ever Come Around Here/ Don’t Wanna See Your Face, You Better Disappear. † The members of the gang are giving a clear warning , stating that if you don’t want to get in trouble, you need to go away. The second verse talks about making the right choice to just go away instead of shedding blood, and trying to be a tough guy. The third verse simply describes that even if one chooses to walk away, it is better to be alive than to risk it. The fourth verse in my opinion talks about the consequences of fighting and that if one chooses to be violent, chances are that they will get hurt. As mentioned earlier the chorus defines to just walk away although â€Å"No One wants To Be Defeated. † It is better to go because in the end â€Å"It Doesn’t Matter Who is Wrong Or Right. † Jackson uses very powerful words and explains that it is always best to look out for yourself instead of proving yourself to others. It is not worth the struggle (songfacts). As I was analyzing the song, I was listening for specific sounds and noises that would symbolize the meaning of the song. I heard a police siren which could symbolize that if you get involved with gangs and violence, you will end up in jail. I also heard a snapping sound and deep breathing sounds. The breathing sounds could represent the sound of someone running away and catching a breath. I could detect sounds as if someone was getting punched and sounds of blades which could represent a fight. While searching for different meanings of the song I came across an interesting observation. A person said, as she was reading the lyrics she could envision a little devil and angel sitting on top of a young boy’s shoulders who was trying to get involved with a gang. The Angel would tell him â€Å"They Are Out To Get You, Better Leave While You Can† and the Devil would respond with â€Å"Don’t Wanna Be A Boy, You Wanna Be A Man†. The Devil and Angel scenario could be used for all of the Verses in the song (nersa). Besides violence and gang mentality, I could also see that this song could be about how Michael is struggling to find his own identity. During the time when the album was created, Michael experienced the feeling of sad and loneliness and felt undervalued in the music Industry (thrilleralbum). In Joyner’s Interview, Jackson said â€Å"he is now just learning about the value of friendship, and getting to know people†. I find it very strange that a 24 year old man never experienced friendship before ,although for Jackson it seemed to be normal because he grew up on stage. Michael also revealed that he had tutors, because it was impossible for him to attend public schools due to the fact that he was famous. I interpret the first verse (†¦Don’t Wanna See Your Face , You Better Disappear / The Fire’s In Their Eyes And The Words Are Really Clear ) as if the media is attacking Michael Jackson, and spreading rumors about him. He is trying to get even with the media when he says â€Å"You Have To Show Them That You Really Not Scared/ Showin’ How Funky Strong Is Your Fight. † Jackson defends himself and says that he is â€Å"Bad†, as in the best entertainer around. Nobody can judge him, who affirms what’s wrong or right? But on the other hand he doesn’t know how to handle all the stress, and accusations made about him. Should he fight back or just keep moving because he is better than them. In the blogs, a lot of people also related this song to a sexual context. Djcu77, mentioned in his post that the song is about masturbation. I also read post that claimed that â€Å" Beat It† is about child molestation (songmeaning). In my opinion, this was the early stage of MJ and in the early 80’s, when the song was released MJ was not associated with child molestation. Therefore I think that this claim is incorrect. Generally, I believe that the moral of the song is that violence is never a solution for anything. Sometimes it is better to just walk away from a negative or violent situation and get control over feelings that might motivate someone to cause a fight, instead of dealing with an issue by means of being physical violent. Michael Jackson is known to be a peace maker and he stands for peace, not war. When he was interviewed, he admitted that he never hit the streets, which basically means that Michael has never experienced any type of gang related violence (Joyner). Still, he wanted to tell the world that it is okay to just â€Å"Beat It†.