The Researches About The Causes Of Inflation Essay

2.3 The researches about the causes of inflation 2.3.1 The theoretical explains of inflation causes The triangular Phillips Curve which was proposed by Gordon (1996) states that the factors cause inflation can be summarized as demand pull, cost push and inflation inertia. Similarly, Gal and Gertler (1999) construct the a kind of hybrid New Keynesian Phillips Curve model and claim that the main factors that affect inflation are the excess aggregate demand, inflation expectation and inflation inertia. In reality, the determinants of inflation are very complex, and the most common four mechanisms of production are stated as follows: 1) Demand pull type. Excessive growth in aggregate demand leads to too much money chasing too few goods. 2) Cost push type. The inflation is caused by the increase in the cost of production and the general level of the price rise. 3)Inflation inertia, that is, once the inflation formed, it will continue for a period of time. 4) Expectation of inflation. Economic activity participants can make a judgment and estimate on the future trend of inflation to get the formation of inflation expectations, which lead to the current increase in the price level. In the paper of Batini et.al. (2005), the theoretical and empirical relationship between the share of labour and inflation in the U.K. was explored, which based on the theory of Cobb–Douglas the New Keynesian Phillips Curve (NKPC). The labour share was examined to be as a useful indicator on measuringShow MoreRelated5.1 Introduction Final chapter of the study represents the conclusion of the study based on the900 Words   |  4 Pagesconclusion of the study based on the analysis done for the obtained data and the overall summary of the study. Other than that chapter contains the recommendations based on the obtained results and also develops ideas and suggestions for the future researches regarding the relationship between economic growth and commercial bank lending. 5.2 Summary The study focused on to identified the relationship between economic growth and commercial bank lending in Sri Lankan context. That is the main objectiveRead MoreThe Functions of The Central Bank Essay1381 Words   |  6 PagesFederal Reserve System in the United State. In this paper we would discuss about three crucial characteristics that lead to the success of an independent central bank. Conservative There is an increasing agreement that a low and stable inflation rate referred to price stability is good for the economy. Some researches indicate that a low and stable inflation rate could help enhance the rate of economic growth. The concept of inflation bias was initially introduced by Kydland and Prescott (1977), they predictedRead MoreUsing The Reimbursement Model, And The Wage Payment Model1010 Words   |  5 Pagesresearch occurs when scientists offer an incentive that incites participants to enter a study that poses significant risks which they otherwise would not participate in, or when participants could be recruited for less compensation. The main concern about undue inducement is that its coercive influence may distort the test subjects’ judgment, compromise their voluntariness, or impair their ability to give informed consent. Without informed consent, the researchers are no longer respecting the partakers’Read MoreEducation And Society And The American Dream1449 Words   |  6 Pagesobligated to have. It can be seen as It has always been stated that a nation’s brilliance and ability to prosper is directly dependent upon its people’s educations. Without someone contin uing to open one’s mind and allowing oneself to be taught can cause a person to be ignorant and frozen in time. The study of several civilizations throughout history has revealed the importance of education as it applies to society including its economic growth. America prominently values education systems. EducationRead MoreDoes Immigration Hurt U.s. Workers?1284 Words   |  6 Pagesunfortunately there are no certain answers. The economy is so various that it produces jobs for over 144 million people; many forces are at work all the time. In case if immigration is isolated – U.S.-born workers will remain unworkable. From some researches and statistics is known that in the U.S the percentage of foreign-born workers aged 16 and older increased by more than 60% between 1990 and 2000, in some states it more than doubled. In 2000, 15% of U.S.-born workers lived in states where the quickRead MoreIs Post Secondary School Worth It?1405 Words   |  6 PagesE. Lisette Marasigan Mr. Kevin Gurubatham Government/Economics 17 May 2015 Is Post-Secondary School Worth It? In a society where the inflation of the broad economy is going up, it is being beat by the rapidly increasing tuition costs. Everyday people make the decision whether it is worth paying for high college tuition when job wages are decreasing. However, since the wages of jobs are going down it is more important now that people receiving a degree from a college or university. Therefore theyRead MoreImpact of Financial Crisis on Gulf Area Essay1732 Words   |  7 Pagescountries especially those in Asia and Africa were not adversely affected as they were not directly hit by the crisis. This crisis started in the United States after the housing bubble busted. Although the bursting of the housing bubble was the main cause of the crisis, there were a series of events that preceded it. One event that indirectly contributed to this crisis was the Russian debt crisis as well as the Asian financial crisis that took place in 1997/1998. These two events made many investorsRead MoreDo We Give Our Children Too Many Vaccines?1094 Words   |  5 Pagesenrolling in school. The list of required vaccines continues rising, along with the costs. The number of vaccines raises concerns about safety and reasons for the large numbers of vaccines. To put the situation in perspective consider that about one hundred years ago, children received a single vaccine for smallpox. Over time, the number of vaccines increased to five, which was about forty five years ago. These five vaccines were for diphtheria, pertussis (whooping cough), tetanus, polio, and smallpox. InRead MoreCurrent Value Accounting5283 Words   |  22 PagesCurrent Value Accounting and Its Influences on Accounting Environment Wei Cui Abstract Current Value Accounting is one of the hot spots of accounting researches. Three prevailing current value accounting methods are present value method, current entry price method and current exit price method. All these methods aim at adjusting the book value of assets and liabilities so that the information will not be distorted by the changing pricesRead MorePersuasive Essay About Overpopulation1033 Words   |  5 Pagesdefined as the condition of having a population so dense as to cause environmental deterioration, impaired quality of life, or a population crash. The problem of rapidly increasing numbers in relation to natural resources, to social stability, and to the well-being of individuals has now become the central problem of mankind. Plant and animal species are now going extinct 1,000 times faster than they did before humanitys arrival, and about half of the worlds tropical forests have been cleared already

The Ultimate Hero s Quest - 1285 Words

The Ultimate Hero’s Quest The Hero’s Quest is an archetypal journey a character embarks on, representing their quest of overcoming an obstacle and becoming a hero. The Hero’s Quest follows a specific pattern of stages the hero goes through on their quest. Typically this hero goes through great physical, mental and lifestyle changes to transform from a normal person into a hero on one quest, attempting to overcome one obstacle. Beowulf is an epic poem written during the time of the Anglo-Saxons; heroism is a motif commonly found in literature during this period. Beowulf tells the journey of a young man who transforms into a hero and accomplishes what was thought to be impossible. While Beowulf followed the archetypal qualities of the†¦show more content†¦Grendel’s mother kills Hrothgar’s closest advisor and took Grendel’s arm, which the Danes had hung on the wall as a symbol of victory. Beowulf takes this threat very personally and vows to defeat Grendel’s mother or die trying. Finally, Beowulf answers the call one last time, many years later in Geatland. Fifty years after defeating Grendel and Grendel’s mother, Beowulf had been king of Geatland for many years and happily rules over the Geats. A dragon destroys Beowulf’s mead hall while seeking revenge on an escaped slave who has stolen treasure from the dragon. Beowulf was an extremely prideful person and would not let the dragon go unscathed for destroying his mead hall. This is the third and final time Beowulf answers the call to his Hero’s Quest. The next step of the Hero’s Quest is the preparation. The preparation is a period of time in which a hero develops skill, builds strength, is mentored, gathers tools, and finds allies they will need for their quest. Similar to the call, Beowulf goes through this step on three occasions throughout Beowulf. During the preparation, there are also many obstacles the hero encounters such as difficult terrain, remote locations, and seemingly insurmountable destinations. The first period of preparation for Beowulf took place when he first meets Hrothgar. This meeting takes place immediately after Beowulf and his men arrive in Denmark. Hrothgar gives Beowulf advice andShow MoreRelatedThe Heros Journey : Summary of the Steps1169 Words   |  5 PagesThe Hero s Journey : Summary of the Steps I. Departure 1. The Call to Adventure The call to adventure is the point in a person s life when they are first given notice that everything is going to change, whether they know it or not. 2. Refusal of the Call Often when the call is given, the future hero refuses to heed it. This may be from a sense of duty or obligation, fear, insecurity, a sense of inadequacy, or any of a range of reasons that work to hold the person in his or her currentRead MoreMy Ultimate Hero Essay My Hero1469 Words   |  6 PagesIrma Zamora 08/09/2017 Ramshaw My Ultimate Hero As a whole, anyone can relate to a story that inspires us to acquire a role a hero with our own capabilities. An immigrant’s hero’s journey highlights the human experiences of fear, courage, vulnerability, daring and inspiration. Despite of the nationality, we look up to hero because they fear the unknown and answer there call to adventure and leave their familiarized culture. Then go through trails that seem impossible, obstacles, and even feel likeRead MoreThe Hero With A Thousand Faces1284 Words   |  6 Pages Analysis of Beowulf In his book The Hero with a Thousand Faces, first published in 1949, esteemed American mythologist Joseph Campbell outlines the fundamental structure every archetypal hero follows during his or her journey in the world of mythologies. Campbell coined the term â€Å"monomyth to describe the stories that follow this structure. The monomythic cycle, commonly referred to as The Hero s Journey, is divided into three primary sections known as the Departure, Fulfillment, and ReturnRead MoreAnalysis Of The Book Taken 1426 Words   |  6 Pagesadventure, a heroes materials, their almost death experiences, and their quests, to name a few. The movie Taken, represents a monomyth because the plot follows a man’s journey to save his daughter. Bryan (Actor Liam Neelson) goes over seas to find his kidnapped daughter, Kim. Bryan is in Los Angeles and Kim is in Paris with a friend, Amanda, when the action packed adventure begins. The call to adventure for a hero would begin if that hero receives some information that prompts him to go out on a journeyRead MoreEssay about Romanticism in Frankenstein1010 Words   |  5 Pagesreflect the Romantic trends. Many label Shelley ¡Ã‚ ¯s most famous novel Frankenstein as the first Science Fiction novel in history because its plot contains the process of a scientist named Victor Frankenstein creating a living human being from dead body parts, but that is only a part of the entire novel. At its core, Frankenstein is a product of Romanticism featuring the traits of a Romantic hero on a Romantic quest, the embracement of nature ¡Ã‚ ¯s sublimity, intense emotions felt by fully experiencingRead More Ozzie Freedman Portrayed as a Hero Essay1150 Words   |  5 Pages Ozzie Freedman Portrayed as a Hero nbsp;nbsp;nbsp;nbsp;nbsp;A hero can be defined as one who inspires through manners and actions; who leads through personal example. Under this definition, the character Ozzie Freedman from Philip Roth’s â€Å"The Conversion of the Jews† (1959) can be classified as a hero. The sections of Discoveries: Fifty Stories of the Quest (Schechter amp; Semekis 1992): The Call, The Other, The Journey, Helpers and Guides, The Treasure, and Transformation, can be applied toRead MoreAnti Hero By James M. Cain1586 Words   |  7 Pagesfedora, suit and a cigarette in hand, leaning against a wall, the captivating anti-hero stands double crossed in the stereotypical L.A. noir genre. Right in the heat of World War II noir started to rise to the top and become a popular source of entertainment and instant distraction from reality. Many people were drawn to the anti-hero; they were drawn to the flawed characters who were the â€Å"heroes† despite their flaws. A hero embodies what pe ople want to be, most consider noir anti-hero’s the same. YouRead MoreThe Bean Trees By Barbra Kingsolver1723 Words   |  7 Pagesaunts and uncles. The Bean Trees is written by Barbra Kingsolver and is set in the early 1980 s. It tells the story of a young woman named Taylor, and the life she builds in Tucson Arizona. Far from home, she meets many great people and finds a place where she belongs. Kingsolver shapes her message of the importance of families both blood and found through her use of character archetypes such as Taylor the hero, who embarks on many adventures that lead to many new relationships, and Mattie the mentorRead MoreThe Importance of Setting Repetition in Siddhartha and Candide1180 Words   |  5 PagesTrials are the events that define a hero, but even when he reaches the final destination, it isn’t his end identity that is most important; it’s the journey by which he suffers and conquers. In order to experience the troubles that define hi m, he must travel from his home. The importance of location is vital for a hero because it allows for varying situations and more chance for growth. There are settings, however, that repeat themselves within the course of their quests. This is representative of theRead MoreReview Of The Epic Of Gilgamesh 1301 Words   |  6 PagesStories about quests are common tales told throughout history and in many different cultures. All quest stories follow the same pattern and have the same archetypes. The first stage in a quest is the call to adventure or the protagonist s separation from his or her daily life. The next stage is the , threshold stage. After threshold is initiation or loss and the final stages are, the ultimate boon and return. Within every quest, there is also some lesson to be learned by the protagonist. The Epic

A case study of the UK flooding the river Uck, East Sussex, October 2000 Free Essays

During the wet season of October the Sussex the Uck-Ouse basin burst it banks and caused major flooding in the surrounding towns mainly a small town called Uckfield. Upstream of the town of Uckfield slopes are very steep and so runoff happens very quickly after rainfall. However the River Uck flood plain is relatively undeveloped, with natural flood plains remaining. We will write a custom essay sample on A case study of the UK flooding: the river Uck, East Sussex, October 2000 or any similar topic only for you Order Now Here land management practices are well adapted to flooding. The flooding in the central part of the Ouse catchments on Thursday 12th October 2000 was preceded by 3 days of storms and heavy rain across the whole area. The ground became increasingly waterlogged, and there was widespread, localised flooding from surface water run-off. Uckfield flooded dramatically from about 5.00am on the 12th October, with river levels rising rapidly to a peak between 9.00am and 10.00am, at which point a torrent of water up to 1.9m deep, was flowing through the town centre causing considerable damage. Barcombe and Lewes filled up and widespread flooding in Lewes started at about 1.00pm, as the rising river backed up behind the Cliffe Bridge and overtopped the flood defences at a number of locations. Within about an hour or so the flood defences throughout the town were completely overwhelmed and the town centre rapidly filled with floodwater. Many hundreds of people were stranded and had to be rescued by the Emergency Services in boats. By the time the floodwaters peaked at about 9.30pm, some parts of Lewes were less than 3.6m of water. As the flows passing downstream from Barcombe continued to increase at a rapid rate, the floodwaters weired over the river walls and surged through the streets and open areas in Lewes, rapidly filling up sections of the urban floodplain to a depth of 1m in about half an hour. The Police abandoned the centre of town, and the evacuation turned into a rescue operation as the RNLI and Emergency Services used inflatable lifeboats to reach people suddenly trapped in their homes or businesses. The flood devastated the centres of Uckfield and Lewes, as well as causing significant damage to surrounding rural properties and the farming community. * long periods of drying out and repair mean that many homes have remained uninhabitable for many months after the event, with residents having to live in alternative, temporary accommodation; * similarly, many businesses remain closed months after the flood, and a small number are believed to have closed permanently; * a long term loss of trade, both for the flooded businesses, and for the wider business community; * widespread concerns about property values and insurance; * losses of agricultural crops and livestock; * impact on County Council Social Services provision due to the loss of day centres and buses; * long term damage to road surfaces, and widespread blockage of highways drainage systems; * impact on Lewes District Council’s housing provision due to temporary re-accommodation of flood victims; * disruption to the Fire Brigade and Ambulance Service due to the temporary loss of several of their buildings, including their control centres, and loss of vehicles; * in Lewes, 118 Listed Buildings and 230 other ‘traditional’ buildings within the Conservation Area were damaged, requiring specialist repair; * long term needs for emotional support amongst some. This means that the upper and middle sections of the catchments become quickly saturated following heavy rainfall. During wet periods a large proportion of the rainfall will quickly run-off into the river system rather than drain through the ground, and this effect is exacerbated by the hilly nature of the upper parts of the catchment. * increasing the amount and rate of surface water run-off, thereby increasing flows; * reducing the area available for flood storage, thereby increasing peak levels; * reducing the area available for flood flow conveyance, thereby increasing peak levels, contributing to rapid inundation and high flood velocities, and extending the period of flooding. * River flows were increasing very rapidly at this time and continued to do so for several hours after the flood defences were overtopped. * The upstream flood storage areas were already ‘full’ so that the majority of the flood flows passed straight downstream to Lewes with little attenuation. * Once overtopped, the flood defences acted like weirs allowing large volumes of water to pass over them in a short space of time, rapidly filling the low lying areas behind them, with high velocities being witnessed where flows were channelled through narrow gaps. * The natural narrowing flood plain as it approaches Lewes, together with the artificial obstructions across its path in Lewes (Phoenix Causeway, Mayhew Way, Cliffe High Street shops) severely reduces the ability of the flood plain through Lewes to convey flood waters, causing levels to rise higher still. *  It is an obvious point, but maybe worth stating, that the 12th October 2000 flood inundated the floodplain – so named for a good reason. The devastating impact of the flood was because large numbers of properties have over the years been built on the floodplain, and although artificial flood defences or river improvement works have protected those properties from more frequent flooding events, all property constructed on the flood plain is at risk of flooding occasionally. The Environment Agency’s Flood Warning slogan of â€Å"You cannot prevent flooding, you can only prepare for it†. The existing flood defences were overwhelmed by the 12th October 2000 flood flows and it may be possible to justify future improvements to raise the current standards of defence to protect against an event of similar magnitude. A number of options are likely to be considered in the forthcoming Catchment Strategy Plan being commissioned by the Environment Agency. However, given the extreme severity of 12th October 2000 event, and the nature of the long-standing government rules and arrangements for project appraisal and flood defence funding, we do not believe that it is reasonable to assume that they should already have been of such a standard. Nevertheless we believe that there are a number of important issues relating to the existing flood defences in Lewes which need to be urgently addressed, in particular the apparently poor condition of many of the river walls through the town, and the long term settlement in the upstream flood embankments. The floodwalls were breached or damaged in at least 8 locations through the town, and the sudden failure of the river wall at Phoenix Industrial Estate is particularly worrying. The flooding took many residents by surprise, and it is clear that the Environment Agency and a significant number of affected residents have very different perceptions about the performance of the flood warning system. This is partly an issue of communication and education. We believe that it is important that the Environment Agency vigorously continues its efforts to educate local residents, and that it is explicit about its actual responsibilities and capabilities. With the benefit of hindsight, we also believe that a number of important improvements in the flood warning and forecasting service can be identified, and should be undertaken. These would not have had any impact on the extent, speed or depth of the actual flooding, but they may have meant that for many, vehicles, stock, or precious personal possessions might have been saved. How to cite A case study of the UK flooding: the river Uck, East Sussex, October 2000, Free Case study samples

Why Do Crack Dealers Live with Their Mothers Essay Sample free essay sample

Discussion: The treatment was a comparing between a pack and a concern. Sudhir Venkatesh is William B. Ransford’s Professor of Sociology and writer of â€Å"American Project† and â€Å"Gang Leader for a Day† . Sudhir risked his life to analyze a pack in a lodging undertaking in Chicago where he was held surety for a dark and went back the following twenty-four hours and was so allowed full entree to their lives and fiscal records. Based on the informations collected Steven compared the pack to McDonald’s because their orc charts are similar get downing with the highest place to the lowest place. He besides found that the rewards were like McDonald’s rewards. The lowest paying occupations in the pack where the most work and came with the highest hazards. Steven came up with an one-year decease rate per individual. the pes soldiers which are the members in the pack that are at the underside got a rate of 7 % . We will write a custom essay sample on Why Do Crack Dealers Live with Their Mothers Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Inmates on Death Row got a 2 % one-year rate. Inner metropolis black teens during the cleft extremum got a 1 % rate. U. S. military in Iraq got a 0. 5 % rate. Steven besides felt that the pack had great Marketing skills the members would flim-flam people into believing that if you joined the pack you could hold all the luxury autos. jewellery. and money you wanted. But the image the pack presented was all an semblance none of those material things were theirs. the autos were leased the jewellery was of inexpensive quality and the wage was non good at all. In world you risked your freedom and most significantly your life for $ 3. 50 an hr. Recommendation: I recommend reading Sudhir Venkatesh’s â€Å"American project† and â€Å"Gang Leader for a Day† to acquire a better apprehension of Venkatesh and Levitt’s research and survey. Learned: I learned that gang life is a batch more organized than people think it is and it truly does non pay every bit good as people hope.

The Developmental Theories of Jean Piaget, Sigmund Freud, and Erik Erikson Essay Example

The Developmental Theories of Jean Piaget, Sigmund Freud, and Erik Erikson Paper The developmental theories of Jean Piaget, Sigmund Freud, and Erik Erikson Jean Piaget, Sigmund Freud, and Erik Erikson are all respected theorists in the study of psychology. All three have theories that help to explain why and how children develop into adolescents and adult hood. Although all three provide their own theories on this subject each theory shares similarities and differences with one another. Having a better understanding of each theory and the theorist will lend a better understanding to developmental processes that go into a child growing to an adult. Jean Piaget is best known for his theory that suggested children think differently than adults. His theory proposed that children’s cognitive development developed in stages. The stages began with the sensorimotor stage (Birth to two years), where children are concerned with mastering concrete objects. During this process infants rely on their senses, such as touch, and their movements to learn to manipulate things close to them. An example used is that a reflex infants have is to close their hand and grasp an object when it is placed in their hand, during this stage children learn to purposefully reach out and grasp objects at will. We will write a custom essay sample on The Developmental Theories of Jean Piaget, Sigmund Freud, and Erik Erikson specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Developmental Theories of Jean Piaget, Sigmund Freud, and Erik Erikson specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Developmental Theories of Jean Piaget, Sigmund Freud, and Erik Erikson specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Infants learn this process and build on it leading into the ability to throw things and when they get older they will obtain the ability to use their imagination with objects such as using an object to imitate a different one. The second stage is the preoperational stage ( 2-7years) in which the mastery of symbols happens. In this stage children obtain the ability to represent objects that are not present. A child will be able to use things like blocks to build imaginary cities, or play games like house and doctor. Certain objects take on the ability to be other objects even though the child knows that is not what they are in reality. Another part of the second stage according to Piaget’s theory, is that children do not possess correct logic because they are only able to view the world from one perspective. If you show a child a container holding sand that is long and flat, and a container holding sand that is tall and thin the child will believe that the quantity is different even If they are the same just in different containers. Children in this stage do not have an understanding of the why things work. That happens when they begin understanding operations. The third stage in is theory is the concrete stage ( 7-11 years) where children learn the ability to reason and how to work with classes, relations, and numbers. In this stage, if you show a child a similar example as the sand in the containers they will be able to understand that even though they look different the amounts are the same. Children in this stage learn the ability to see things from different perspectives and angles. With that ability their view of the world grows much greater and more profound. The final stage which is Formal operation otherwise known as abstract thinking (11years up) where children learn to master the process of thought. Similar to gaining the ability to see things from other perspectives, children in this stage gain the ability to predict how different situations or problems may turn out. â€Å"Complex ideas like love and values are not just repeated concepts as in the concrete stage but are abstractly constructed using multiple sources. † (Mossler, 2011, section 1. 5) He used the term â€Å"little scientists† to describe children and the way they view the world. They are basically discovering and experimenting with everything that they encounter and learning how to make it work. Understanding that children are not simply small adults is critical in understanding Piaget’s theory. According to Piaget children learned the world around them by experiencing the different stages at their appropriate times. He believed that there was no way a child could skip a stage and that everyone went through them at the same strategic points throughout life. He made the connection that â€Å"In the same way that children cannot be forced to walk before they are physiologically ready, they cannot perform certain intellectual tasks either. † (Mossler, 2011, section 1. ) Sigmund Freud stressed the importance of childhood events and experiences, but almost exclusively focused on mental disorders rather that normal functioning. He said child development is described as a series of psychosexual stages. Freud outlined these stages as oral, anal, phallic, latency and genital. Each stage involves the satisfaction of a libidinal desire and can later play a role in adult personality. If a child does not successfully complete a stage, Freud suggested that he or she would develop a fixation that would later influence adult personality and behavior. Freud mostly based his theory from his therapy sessions with his adult patients consisting of many with various psychosomatic disorders. According to Freud’s theory these patients were experiencing physical symptoms because there was a psychosexual stage which they had not fully fulfilled. â€Å"He believed that our most basic instinct is to derive pleasure by giving in to our innate aggressive and sexual impulses. † (Mossler, 2011 section 1. 5) Freud described humans as having three essential components that built personality. The three components were the id, the ego, and the superego. He described the id, as being what governed an infant’s drive to overcome their primitive biological desires. According to his theory infants had no other goal than to release the tension that built up when their selfish needs do not get met. In this theory the view is that a person spends their life simply trying to overcome the aggressive and sexual impulses that are caused by the id. The second component is the ego which develops during the second and third year of life. The ego is rational whereas the id is demanding at all costs. Freud said that it was the ego’s responsibility to satisfy the wants of the id. The ego plays the role of a referee in a sense, where its goal is to both satisfy the id to keep frustrations at bay while doing it in a real and socially accommodating way. A primary example of the ego doing its job would be when a child wants a toy another child has, instead of simply taking it which is the want of the id, the ego forces the child to ask for a different toy, or to wait until the other child is done with it. This is otherwise known as the reality principal of the ego. Freud calls the third stage that develops between the ages of 3 and 6 the superego. This stage is the stage that takes place as the child’s personality matures and rules of morality set in. This component has two parts. The first being the conscience which is what governs the difference between right and wrong, the second being the do-ideal which drives the personality to obtain perfection. According to Freud it is inside the different psychosexual stages that the interaction of the three parts of personality develops. Each stage is focused on a different body part or particular function. The oral stage gets its name because Freud says that the center of pleasure for an infant is their mouth. Infants are notorious for putting every object they can get their hands on in their mouths. According to Freud placing objects in their mouth provides gratification such as having contact with a nipple or food. Freud said that within the second and third year the focus of a child moves from their mouth to their anus. His reasoning was a child learns to not give into their want for immediate gratification and learns to use the toilet. Freud’s theory says that if a certain stage is not fully satisfied during development that this will lead to a fixation on that area as an adult. â€Å"Babies who receive inadequate warmth and closeness due to the lack of breastfeeding might develop an eating disorder. A fixation at the anal stage results in obsessive orderliness and attention to detail, or hoarding behavior (the retention of objects, like controlling bowels).†(Mossler, 2011 section 1. 5) Freud states that maladjustment occurs when there is a lack of nurture from parents or there is an inappropriate interaction. He contrasts that with a well adjusted adult coming from a parental situation where the gratification was well balanced. Erik Erikson disagreed with Freud’s theory and said that humans are formed and challenged by the environment. He said that there crisis developed because there would be a psychological need and a societal pressure that would clash. â€Å"For instance, a fourth-grader has a need to achieve, but may have a teacher who puts unreasonable demands on performance. Perhaps the child has a learning disability or is simply asked to complete work that is too difficult. Erikson would theorize that a crisis would develop between the demands of the person and the demands of the social environment. † (Mossler, 2011 section 1. 5) Erikson is also credited with being one of the originators of Ego psychology, which stressed the role of the ego as being more than a servant of the id. According to Erikson, the environment in which a child lived was crucial to providing growth, adjustment, a source of self awareness and identity. Erikson pointed out that what might be a crisis in one culture may not be perceived as such in another. He made a point that some things such as individual effort and competitiveness may be awarded in the American culture but not in a culture where the focus is to work cooperatively and the attention be more group oriented. For reasons like this and the many different cultures the same crisis of intersection would not apply universally in development. Erikson’s goal was to focus on psychosexual development, unlike Freud’s theory that focused mostly on psychosexual urges. Erickson believed it was important to focus on the importance of â€Å"self† within society, as well as how people interacted. For instance, in elementary school a child is motivated to learn new skills and attain a sense of competency; conversely, there is a risk of acquiring a sense of inferiority when the child feels socially incompetent or unproductive. † (Mossler, 2011 section 1. 5) According to Erikson’s theory, a person is constantly evolving and developing their personality throughout life. Erikson seen development as taking place in eight stages and did not see it as a stage that needed â€Å"completing† so much as a need to deal with the crisis and conflict that developed in the next stage. There are several similarities and differences between the three theories. Similarly all three break development down into stages. Eriksons greatest innovation was to form not five stages of development, as Sigmund Freud had done with his psychosexual stages, but eight. Erik Erikson believed that every human being goes through a certain number of stages to reach his or her full development, theorizing eight stages that need to be accomplished from birth to death. Erikson continued Freuds genital stage into adolescence, and added three stages of adulthood. Jean Piaget, Sigmund Freud, and Erik Erikson are all respected theorists in the study of psychology. All three have theories that help to explain why and how children develop into adolescents and adult hood. Although all three provide their own theories on this subject each theory shares similarities and differences with one another. Having a better understanding of each theory and the theorist will lend a better understanding to developmental processes that go into a child growing to an adult. References: Mossler, R. A. (2011). Child and adolescent development. Bridgepoint Education, Inc.

How to Draft a Lesson Plan in 6 Steps

How to Draft a Lesson Plan in 6 Steps Before students plan a lesson, they need to first identify the learning objectives for the class meeting for which they are planning, so they can design effective learning activities and create strategies for accomplishing these objectives. For those studying education, learning to write a lesson plan is a crucial skill because it will serve as a roadmap  for what their future students will need to learn during class time. HOW TO SAVE MONEY IN COLLEGE Before they plan a lesson, the students need to first identify the learning objectives for the class meeting for which they are planning, so they can design effective learning activities and create strategies for accomplishing these objectives. Below you will find 6 steps to follow if you want to write a successful lesson plan. Step 1 Outline the objectives. This helps to determine what the students need to learn or accomplish by the end of class. Answering these questions helps determine a teacher’s objectives: What is the topic of the lesson? What is it that I want students to understand or be able to do by the end of the class? What do the students need to take away from this lesson? What are the most important concepts, ideas, and skills the students need to grasp and apply? Step 2 Develop an interesting introduction. If possible, start with a question or activity to engage the students’ attention, because a creative introduction can stimulate their minds and encourage thinking. A variety of approaches can be used to accomplish this: a personal anecdote, historical event, thought-provoking dilemma, a real-world example, short video clips, a probing question, etc. One creating an introduction to a lesson plan may want to consider these questions: Is there a way to check if students are familiar with the topic? What could be these preconceived notions about this topic?   How can I introduce this topic? Step 3 Plan learning activities. There are several ways of conveying subject matter and teaching a lesson to students – such as using real-life examples, analogies, and certainly visuals. As these activities are being planned, one should estimate how much time they will have to spend on each activity so that every objective will be accomplished. Also, it helps to build in extra time in case an explanation or discussion is needed. The following questions will help one determine which activities are best for their lesson: How can I most effectively explain the topic?   What are the most creative, effective ways for me to best convey the topic to my students? How can this topic be engaging?   What can be incorporated into the lesson to help the students? What do the students need to do to truly grasp the topic? Step 4 Determine how to check for understanding – to see if the students learned what the lesson set out to teach. Crafting specific questions, as well anticipating the appropriate responses to them, either orally or in writing, is an effective way to confirm students’ understanding. Step 5 Develop a conclusion and a preview. An effective conclusion should summarize the points covered in class and also preview what will be covered in the next lesson – maybe even explaining how this lesson relates to the next. Step 6 Create a realistic timeline. Estimate how much time each activity will take, and plan extra time for each. Also, plan just a few minutes at the end of the  class to go over uncovered points or topics that may not have been understood by the students. Sum up the key points. PLANNING YOUR RESEARCH PROJECT If you study education and need to draft a plan for a lesson the above information will be quite useful to read and follow. If you have no time for writing a well-structured lesson plan you may inform us about your assignment or place an order on our website.

Alternative Energy Sources Essay Example | Topics and Well Written Essays - 1750 words

Alternative Energy Sources - Essay Example 74-75). In the result, there has been significant increment in researches related to the advancements of alternative energy sources and their impact on different aspects of human life (Simon, pp. 19-22). In specific, it is observation that until now, researchers (EIA, pp. 11-15) have focused primarily on the impact of alternative sources on business environment or global economies. However, the proposed research will go into a micro perspective while emphasizing on the impact of one of the alternative sources on the lives of average American people, and the effectiveness of such source in terms of its prices as compared to existing available sources. From this aspect, the proposed research will focus on the following research statement: Studies have shown that fossil fuels are playing a leading role in fulfilling majority of the energy’s requirements on global level. In specific, it fulfills more than seventy percent of the world’s energy demand (Ahmed & Anderson, pp. 240). However, analysis (Solarbuzz, 2009) has indicated that alternative energy sources are now heading toward competing with the fossil fuels in the form of solar, hydropower, nuclear, hydrogen fuel, ethanol, etc (World Bank, pp. 1-5). One of the major factors of increment in the demand of alternative energy sources is rapid reduction in fossil fuels. For instance, countries are now putting efforts to use solar energy sources to reduce the expensive costs related to the usage of fossil fuels, especially, oil that is an expensive energy source, as compared to the solar energy sources. In the United States, the government is currently depending on fossil fuels to fulfill more than eighty-five percent of its demand of energy; however, alternative energy sources are contributing to only ten percent of the requirement, and solar energy only five percent (SEA, 2007). Thus, it has now become very imperative to

What Impact Did Second World War Have On Canadian Society Essay

What Impact Did Second World War Have On Canadian Society - Essay Example It was due to the war that the country realized the importance of a strong naval background accompanied by a good number of officers and sailors. There were only 35,000 officers and sailors serving the navy at the time of the war. Even with this handful of officers the navy did not hesitated in serving the country and the Canadian warships continued providing support to all the soldiers landing on the beaches and seas. They also used to escort groups and provide protection to them from enemy submarines flowing in the Mediterranean and Caribbean Seas. (http://www.virtualmuseum.ca/Exhibitions/Militaris/index.html) At the beginning of the war the Canadian army on land comprised of very few permanent soldiers and a large number of part time workers. The soldiers were also not equipped with latest war weapons and had very poor and outdated rifles and guns. When the war broke out in 1939 the Canadian soldiers were sent to Europe for training purposes. These handful of soldiers were also very eager to fight for the defence of their country and as the number slightly reached half million, Canada decided to send some of its troops to France. But they were soon called back due to the fall of France to German forces. Other Canadian troops were sent to Iceland and south East Asia with the intention of helping the British forces and protecting Hong Kong. It also took part with British and American troops in a deadly operation that took place in 1942, which took away lives of majority of the soldiers and wounded quite a big number of them. Canadian Air Force was a small department at the beginning of the war that participated with only limited number of bombs, aerial combats, hunting submarines and air fighters. The Canadian fighters and bombers used to guide European flyers throw missiles and bombs on enemy troops on the ground and fight with German aircrafts. Keeping in view such heroic acts of the air force, the bombers formed a vital part of the 2nd Tactical Air Force. (http://www.virtualmuseum.ca/Exhibitions/Militaris/index.html) Relations with United States improved after the war as Britain started to turn away. A declaration was signed with the US in the 1940 known as the Ogdensburg Declaration, which made the two countries allies as trade partners and work towards common goals. Both the countries collaborated in military matters after the Hyde Park agreement. Their common enemy was the German dictator, Hitler. France had just collapsed and its security was dear to both Canada and US. (Anthony 47) Canada gained equally for the sacrifices it made in the war. Around 50,000 men laid their lives and close to 1 million families served voluntarily. Those at home did not suffer too much. Their routine life might have been disturbed by restricted travel laws and rationing of food for a brief period of time during the war. The buying power was influenced and heavy taxes were applied but there was very less unemployment and the average salary was adequate. The industrialization provided jobs and sparked economic growth. (Anthony 55) After the war, Canadian citizens achieved their separate identity by the establishment of Canadian Citizenship Act initiated by Mackenzie King in 1945. The act came into effect in 1946. Although, technically they were still part of the British Empire but as a citizen of Canada

Fashion and Style Essay Example | Topics and Well Written Essays - 500 words

Fashion and Style - Essay Example The effect of clothing choice is powerful than one would think since people judge us by the way we look and dress. To some style is more of character than clothes but when one styles up in a good manner one makes the inner self to be visible and many would emulate a person who dresses in a good way. One would also earn respect from the people that one associates with since it gives the impression of what one is. Despite the spreading of fashion, style has been out for decades. As the economy expanded, the world has embarked on a collective shopping extravaganza. Clothes and style, on the other hand, doesn't demand a credit card it prospers on bravery and creativity (Jen 38).Style goes way beyond fashion; it is an individually distinctive way of putting ourselves together. It is a unique blend of spirit and substance. Personal identity imposed on, and created through, the world of things. It is a way of capturing something exciting, making a statement about ourselves in clothes. It is what people really want when they aspire to be fashionable. Style is under the general term, fashion. Style is anoverall term which covers very many other topics such as: music, film and television literature, rhetoric, and linguistics among very many other areas. When it comes to fashion clothes are widely discussed and we can say that clothes give a visual aspect to consciousness itself. Through clothes we are able to invent ourselves time and again when we get to dress up. Dressing code also has got a specific time to take over. We dress differently during different occasions such that you cannot dress the same way in a wedding and in a burial ceremony. Style requires one to have confidence with what he is expressing. One can have lots of clothes and lack style (Chidy 97).Fashion is a very wide area which also entails furniture, body piercing, accessories, footwear and clothing including many other things. Style also describes ones uniqueness either in ones career like most of t he musicians have different styles which make them known and recognized. Fashion has got no end each day inventions are made so one has to be updated. It is also expensive to maintain. The media plays an important role in fashion since fashion journalism is practiced here.

Give Peace a Chance

Give Peace a Chance Give Peace a Chance John Lennon was a singer, songwriter, musician, author and peace activist who was also one of the founding members of The Beatles. He died tragically on December 8, 1980 in New York City, New York. Lennon was shot and killed by Mark David Chapman at the entrance of the Dakota apartment building where he resided. Chapman was charged with murder and received a prison sentence of twenty years to life. He has been up for parole five times, which has been denied each time. Chapman remains at Attica State Prison in New York. John Lennons assassination shocked the world. The world had lost a great musician. Born on October 9, 1940 in Liverpool, England, Lennon had taken an interest in music at an early age. At seventeen, he formed a band called The Quarrymen that eventually became The Beatles. The Beatles looked to Lennon as their group leader. As Paul McCartney, a fellow band member stated, â€Å"We all looked up to John. He was older and he was very much the leader- he was the quickest wit and the smartest and all that kind of thing† (Goldman 672).From 1957 until 1964, the Beatles toured all over Europe. The group first appeared in the United States in February 1964. After their performance on The Ed Sullivan Show, The Beatles toured nonstop for two years, holding concerts, making movies, and writing hit songs. In 1969, the group split up and John Lennon began working on his first solo album. Throughout the 1970s, Lennon produced multiple hits and he had a successful solo career. He also recorded several albums with his wife, Yoko One, a Japanese-American woman who was several years older than Lennon. He had two sons, Julian from a previous marriage and Sean with Yoko Ono. Mark David Chapman was born in 1955, the son of a military family that moved around his entire childhood. He was bullied and teased at every school he attended. â€Å"He sought refuge in an imaginary world of little people where he achieved affection and the feeling of power† (Norman, 804). In his early teen years, Chapman experimented with drugs, but he later became a devout Christian. He went on to work for several worthwhile causes that Lennon would have approved- a YMCA program for Vietnamese people and he also spent time in Beirut during the Lebanese Civil War (Norman 804). At age 22, he began having psychiatric problems and attempted suicide. In 1979, he married a Japanese-American woman several years older than himself, much like Lennon. Chapman eventually developed a series of obsessions including John Lennon and the book The Catcher in the Rye. Chapman particularly obsessed about Holden Caulfield, the main character in the book. He believed that â€Å"if he put an e nd to John Lennon, he would be able to step into the books pages and become Holden Caulfield† (Norman, 805). His main comfort in his joyless life was Beatles music. On Friday, December 5, 1980, Mark David Chapman flew from his home in Honolulu, Hawaii to New York with a backpack and fourteen hours of Beatles music on cassettes. He checked into a YMCA and bought a copy of Double Fantasy, the latest album by John Lennon. Chapman left his copy of J.D. Salingers book The Catcher in the Rye at home in Hawaii, so he purchased a new copy in New York. His plan was to shoot John Lennon at that time, but instead just took some pictures. Chapman spent most of the weekend outside the Dakota talking to the many fans that always stood around hoping to get a glimpse of Lennon, but he did not see John Lennon until Sunday. On Monday, December 8, Chapman returned to the Dakota around noon. John left his building around 4 p.m., and Chapman was planning once again to shoot Lennon. This time, Lennon autographed Chapmans Double Fantasy album, Chapman hesitated when Lennon kindly asked, â€Å"Is that all you want?† This caught Chapman off guard and he could no t go through with his current plan. Later that evening, at 10:49 p.m., Lennon returned to his home. Lennon headed to the entrance of the Dakota. Chapman walked towards Lennon and was holding his autographed copy of Double Fantasy. He softly called, â€Å"Mr. Lennon† and produced a .38 caliber handgun, firing five shots. Within minutes, police arrived at the scene and took Lennon to Roosevelt Hospital. He was pronounced dead at 11:07 p.m. Police found Chapman leaning against the bricks outside the Dakota calmly reading The Catcher and the Rye. His gun and the Double Fantasy album were on the ground nearby. The inside book cover read â€Å"This is my statement† (Jones 22). â€Å"This† was underlined, it was signed â€Å"Holden Caulfield,† and The Catcher in the Rye was written underneath. Lennon was assassinated by a man similar to himself. â€Å"Both were troubled, self-absorbed, and emotionally unfulfilled children. Each came separately of age- Lennon in the rubble of post World War II England, and Chapman in the midst of Americas decade long war in Vietnam-in a confused and hypocritical world† (Jones 2). Both sought out music, art, drugs, and religion (Jones 1). Chapman was angered by Lennons infamous remark in 1966 that The Beatles were â€Å"bigger then Jesus.† Chapmans was obsessed with the theme of phoniness from The Catcher in the Rye. It was suggested that Chapman wanted to kill Lennon because he viewed him as a phony. Chapman later said that he felt the murder would turn him into Holden Caulfield. Both John Lennon and his assassin, Mark David Chapman, have surprised and forever altered history. Ironically Lennon had given an interview on the say of his assassination where he said that he felt safe enough to walk anywhere in the city. He was a simple man who wanted only peace and love in the world. These ideals where shown in his music and songwriting. His assassination robbed the world of a talented musician.

The Giver Essay example -- Essays Papers

The Giver The Giver is about a boy named Jonas who lives in the future in an almost perfect community. Jonas is chosen to be the person who carries all the memories of the past, given to him by the giver. It is by Lois Lowry. There are many good and bad things in the Giver. Some good things are that hardly anyone gets hurt. When people do get hurt they take a pill and the pain goes right away. No one ever breaks bones or anything. There are no criminals, and there are no locks on any homes or buildings. Another good thing is that everyone knows who everyone else is and it’s a very small community with only a few hundred people. There are hardly ever any visitors from outside the community. Sometimes kids from other communities go play with the kids in the book’s community. All the people are provided with homes, jobs, and food. A bad thing about the giver’s community is release. When a person breaks a major rule, is too old, or isn’t right as a baby they get release d. Release is killing. In the book there are twins and the smaller one has to be released. His father turned and opened the cupboard. He took out a syringe and a small bottle. Very carefully he inserted the needle into the bottle and began to fill the syringe with a clear liquid. Jonas winced sympathetically. He had forgotten that newchildren had to get shots. He hated shots himself, though he knew they were necessary. To his surprise, his father began very carefully to direct the needle into the top of the newchild’s forehead, puncturing the place where the fragile skin pulsed. The newborn squirmed and wailed faintly â€Å"Why’s he-â€Å" â€Å"Shhh,† The giver said sharply. His father was talking, and Jonas realized that he was hearing the answer to the question he had started to ask. Still in the special voice, his father was saying, â€Å"I know, I know. It hurts, little guy. But I have to use a vein, and the veins in your arm are still too teeny-weeny.â €  He pushed the plunger very slowly, injecting the liquid into the scalp vein until the syringe was empty. â€Å"All done. ! That wasn’t so bad, was it?† Jonas heard his father say cheerfully. He turned aside and dropped the syringe into a waste receptacle. Now he cleans him up and makes him comfy, Jonas said to himself, aware that the giver didn’t want to talk during the little ceremony. As he continued to watch, the newchild, no longer crying, moved his arms and le... ...n away from the town to Elsewhere. The memories she received became lost in the town. The community has always depended on the receiver to hold their memories for them. The Giver and Jonas made a plan to leave town. Jonas is supposed to go to Elsewhere. In Elsewhere the town is completely different from the town Jonas came from. When Jonas get to Elsewhere, it means that the community has to bear the burden themselves that Jonas was holding. Jonas went to Elsewhere with a baby named Gabriel. They went through the cold and were starving but finally in the end made it to Elsewhere. The Giver had to stay to help the people cope with the memories they would receive. I agree with what Jonas did. People should be able to make their own decisions and live life the way they want to Jonas was starting to see the fighting of the wars, he didn't really liked that memory. Another memory that impacted me was when Joneas was in the top of the hill and saw, and felt the fresh snow and when he got into the slide and went of the snow, but then after he maked the planed to live and tried to make it, but after he left home he took Gabriel to go with him, but unfortionaly they both died in the way.

Important english

Why is sport important children? The Ottawa Cltlzen Straight Talk About Children And Sport hlldren have to be active every day. Physical activity stimulates growth and leads to Improved physical and emotional health. Today, research shows that the Importance ot physical activity in children is stronger than ever. For example, medical researchers have observed that highly active children are less likely to suffer from high blood pressure, diabetes, cancer of the colon, obesity, and coronary heart isease later in life.Exercise is also known to relieve stress Some children experience as much stress, depression, and anxiety as adults do. And because exercise Improves health, a fit child Is more likely to be well-rested and mentally sharp. Even moderate physical activity has been shown to Improve a child's skill at arithmetic, reading, and memorization. But sport, not just exercise, gives a child more than just physical well-being; it contributes toa child's development both psychological ly and socially.Sport psychologist Dr. Glyn Roberts of the University of Illinois has worked primarily in children's sport for the last two decades. He emphasizes that sport is an important learning environment for children. â€Å"Sport can affect a child's development of self-esteem and self-worth,† explains Roberts. â€Å"It Is also wlthln sport that peer status and peer acceptance Is established and developed. † One way children gain acceptance by their peers is to be good at activities valued by other children, says Roberts.Research shows that children would rather play sports than do anything else. A study conducted in the united States showed that high school boys and girls would rather be better at sports than in academic subjects. The same study showed that high school boys would rather fall in class than be Incompetent on the playing field. Because sport Is Important to children, being good at sports Is a strong social asset. Young boys in particular use sport s and games to measure themselves against their riends.Children who are competent at sports are more easily accepted by children of their own age. and are more likely to be team captains and group leaders. Such children usually have better social skills. The primary goal of parents and coaches is to help children find the success in sport they need to make them feel valued and ‘ Of2 wanted. Every cn110 can De successTul at one spo the sports that are right for each child. 3 Children and Sport: An Introduction rt or anotn tne time to Tina

5 Resume Tips to Guarantee an Interview

5 Resume Tips to Guarantee an Interview You’ve sent out countless resumes and pored over endless classified job ads, but you still don’t have a bite on an interview. What are you doing wrong? The following tips can help you improve your resume  so it gets noticed by the hiring manager and can practically guarantee an interview. Instead of moping or thinking of planting a vegetable garden for sustenance, give it a try, and you may be pleasantly surprised by the results. We have also compiled a list of best resume tips in 2016 to help you land that interview. 1. Make Your Language  CompellingUse the first few seconds it takes to read your resume to present a compelling statement about why you are perfect for the job. That doesn’t mean you need to be able to write like a famous author with a bestseller. Use spare language and detail to explain what you can do to benefit the company. Write the reasons why you were essential in your former job. Connect your old job to the new job by using parallels to s how how you would be a valuable asset to the company.2. Include Relevant KeywordsUse the job description to find relevant keywords  (those words   special to the job classification), and place  them in your resume. Companies use specific keywords to help them find the right person for the job. A hiring manager or recruiter will be scanning resumes for these keywords to find potential candidates.For example, recruiters for administrative assistant jobs may look for words such as scheduling, record-keeping, or communication skills. If an employer uses a tracking system for applicants, keywords that appear near the top of a resume or more often get boosted up toward the top of the pile of applications. Also, use specific word groupings that appear in the job description. If the word used in the job description is record-keeping, use that term- not bookkeeping.3. Have a Good FlowA resume should be easily readable and have good flow- just like a good  story. Your story includes y our accomplishments, your creativeness and special abilities, where you worked, and how you benefited previous employers.4. Make It  Neat and ProfessionalA resume that uses a fancy font, curlicues, or little hearts will get zero attention from a hiring manager. This is not the place to present your creative talents, unless you are applying for a position as an artist or something similar. Leave out graphic elements except for bullet points. Underlining can make a hiring manager think you are including a hyperlink, so just leave it out.5. Use Line Spacing When NeededAlthough you want your resume to be in chronological order like a story, you don’t want it to look like the page out of an old history book. Resumes with too much information crammed onto one page are difficult to read, boring, and look like too much work to extract relevant data. Breaking your resume up with line spaces that are strategically placed can do wonders. It can also be helpful to use blocks of informa tion with spaces in between to make it easily scannable and readable. That way, the hiring manager will get a clear picture of your work and accomplishments. If you have so much to include in a resume that using a few line spaces isn’t possible, your resume is too long, and you need to start cutting.A resume that is well-written, neat and informative goes a long way toward getting you that important interview if you have the right job qualifications. Doing your job search through job ads is one way to hunt for that new position. TheJobNetwork expands on job hunting by doing your job search for you and sending you email alerts when positions fitting your qualifications come up. In this way, you are being proactive and are not going to miss out on any potential employers that might be right for you. After you list your job interests and qualifications, you can also search among our over 2 million job listings yourself. Sign up with TheJobNetwork to get started.

Essay on Freud and Surrealism

Essay on Freud and Surrealism Essay on Freud and Surrealism Essay on Freud and SurrealismDr. Sigmund Freud takes a special place among the psychologists of the 20th century: his works have radically changed the look of contemporary psychology, covered the issues of individual’s inner organization, one’s motives and feelings, conflicts between personal desires and needs to follow public morality, as well as showed the ephemeral nature of individual’s understanding of oneself as a person and the vision of others. As a psychological doctrine, Freudism was aimed at studying the hidden links and foundations of individual’s psychic life basing on the idea of suppression of the whole set of pathological representations (including sexual ones) beyond consciousness and repressing them in the unconscious. The ideas of Viennese psychologist and philosopher couldn’t help having special meaning to the representatives of the Surrealist circle, who sought to introduce Surrealism not as a new aesthetic approach to art, but as a new way of seeing the world: their aim was to reconcile an individual with one’s own subconscious mind first, and then with the outside world as a whole. However, it would be simplistic to think that the surrealists worked under Freud’s prescription or illustrated his ideas. Deeply influenced by the psychoanalytic discoveries of Freud, Surrealism rather was assisted in the formation of invaluable techniques of separation from reality and methods of indulging into the twilight world of instincts and intuition.  Freudianist methodology in the art of 1920’s-1930’sDeeply psychological prism of surrealism, its expression of unconscious fantasies, sexual fears and complexes, the transfer of childhood and personal life experiences to the language of allegory – these internal aspects were considered to be determining quality of Surrealism at its dawn in the 1920-30’s. Back in 1924, Andrà © Breton, the founder of the Surrealist movement, wrot e that the Manifesto of Surrealism basically links roots, aspirations, inner freedom, and creative courage of the new movement with the discoveries of Freud. Indeed, Freudianism provided Surrealism with the brilliant conceptual basis and grounded validation of its ideas, thus filling the key messages of emerging art trends with sophisticated meaning (Eagle 31-55).In particular, the Surrealists could not help but notice that the â€Å"incidental† techniques of early Surrealism and the chaotic Dada movement, such as exquisite corpse, frottage, or dripping (i.e. arbitrary spraying of paint on canvas, fully complied with the Freudian method of free associations used in the study of individual’s inner world. Later, when the principle of illusionist photographing of the unconscious was asserted in the art of Dali, Magritte, Tanguy, and Delvaux, it was impossible not to recall that psychoanalysis developed a technique of documentary reconstruction of dreams (Durozoi 53-57). I nterconnections and similarities were significant, especially considering the fact that psychoanalysis paid utmost attention on the same states of mind that the Surrealists were primarily interested in (dreams, visionary, mental health, child mentality, and psyche of primitive type, i.e., the one that is free from restrictions and prohibitions established by the civilization), and thus, we have to admit the initial parallelism of interests, perspectives, methods and conclusions between Freudianism and Surrealism.Furthermore, following the logic of Freud’s philosophy and the flow of subconscious ideas, the Surrealists put themselves outside the art as a form of reflection over the reality. Thus, in Max Ernst paintings Ubu Imperator (1923) and The Hat Makes the Man (1920), the dry and lifeless imagery shows the illogical combination of people and things. Later, in his Natural History series (1925), Ernst used Surrealist automatist technique where he gave meanings to the random lines arising out of the frottage by finding their similarities with the scenery, fantastic birds and plants, destruction from earthquakes and other natural phenomena. The artist then argued that during the process of creating these collotypes he tried to bring himself to the state of hallucination to imagine order inside chaos. Another influential representative of Dada movement, Francis Picabia used this approach in his early Surrealist works Broderie (1922) and Sunrise (1924). These and other works are obviously a glimpse into the confused and anarchic rebellion of artists against boring and at the same time necessary and inevitable reality, and eventually, against the entire human past and present. On this basis, the notion of the pure nature of the creative unconscious was shaped. The understanding of Surrealism thus receives its groundings in the belief of a higher reality of certain forms previously not taken into account, such as associations manifested in dreams or in the f ree play of thought, etc. (Wintle 167-73)Eventually, Surrealist artists started to pay paramount attention to the Freudian method of dreams analysis, by which a painting was written or sketched immediately after waking up, before recent hallucinations and subliminal images were affected by comprehension, real consciousness. In particular, this method was widely applied by Salvador Dali, who, clearly imitating psychoanalysis and even competing with it, ended up with creating a paranoid-critical method, according to which originally pure images could be placed in the context of chaotic unconscious impulses (Auster 74-75). For instance, his The Birth of Liquid Fears (1932), Nostalgia of the Cannibal (1932) and Atavism at Twilight (1934), as well as many others, obviously conceal the real world from the world, which can be considered ideal. Similarly to the logic of dreams, most often Surrealist paintings reveal either personal desires or secret fears: bleeding ulcers, loss of viscera, faces corroded with cancer, hungry ants, hermaphrodites feeding on excrement, etc. All of whose metaphors they are clearly the symbols of anxiety; the deformation of forms, like in The Persistence of Memory (1931), expresses the reality of pain, death, inhibition, and suppression of desires which destroys life like death itself does. At yet, as Dali puts it, the painting appeared due to the associations he had when looking at Camembert cheese melting in the sun ( Durozoi 117-124).Another typical example of creating Surrealist works can serve a painting Person Throwing a Stone at a Bird (1926) by Joan Miro, which by artist’s own admission, was painted under the influence of hallucinations caused by hunger. In his turn, Yves Tanguy set himself the task of creating works based on childishly naive worldview. Translating abstract metaphysical concepts by means of painting, he created The Furniture of Time (1939) on a regular blue-gray background, revealing the emptiness of alien l andscapes and the helplessness of the small figures through depicting abstract shapes and inadequate forms (Paglia 122-127). In whole, Surrealism becomes committed to the destruction of all other psychic mechanisms, aiming to replace them in the process of resolving any existing fundamental problems of life.Moreover, the adoption of the Freudian position on the absence of fundamental differences between the healthy and the mentally ill led to the recognition of insanity condition as the most favorable to the Surrealist art, as soon as this condition cannot be controlled by reason. Defining of art as a form of insanity, the subject of art as purely personal complexes, and its content as imagery not related to the real world, but rather based on repressed personal aspirations and fantasies, has finally resulted in the denial of the social role of art (Wintle 93-94). Using the analogy drawn by Freud between dreams and art, Surrealist artists were factually putting themselves outside art as a form of reflection of reality.   ConclusionAs a prominent psychiatrist of early 20th century, Freud created the theoretical ground for the emergence of Surrealism, while surrealist artists found sources of inspiration in his theory and attempted to free their subconscious through illogical, surrealistic imagery. Following Freud’s explanations of human nature, Surrealists understood their art as psychic automatism in its true state, the real process of thought on seeing the world. In other words, being a record of thought in the absence of control from the mind and beyond any aesthetic and moral considerations, a work of art could express the direct flow of associations emerging in the unconscious. In this perspective, the unconscious was recognized as the only absolute meaning, life with all its peculiar laws that had emerged long before there were fundamental concepts of good and evil, God and reason. The development of Freudianism served as an additional argument that the significance of the subconscious should not be underestimated or considered as something minor. Due to Freud’s theory of psychoanalysis, Surrealism had the opportunity to insist that it is not a groundless fantasy fiction and the movement of anarchists from art, but a new word in the understanding of man, art, history and thought. Having obtained a solid ideological support, Surrealism further prevailed and largely influenced art around the world up to the mid-20th century, successfully applying such Freudian ideas as the logic of dreams, the denial of separation of ugliness and beauty, good and evil, sublimation of desires, etc. At the same time, these ideas put Surrealists into the opposition to the social role of art, developing a revolutionary and unique form of art without rules.

Nursing Care and Crimes in Newark, New Jersey Research Paper

Nursing Care and Crimes in Newark, New Jersey - Research Paper Example Crimes affect the overall productivity of the area. People will not visit the place and economic activities will downturn. Also the health assistance and care are very much affected in that area. Ambulance, first aid kits and many medical staffs may be needed in case any crimes arise as they may serve as life support to the victims in case they are injured. For the paper, crimes will be studied and their effects upon the lives of people in the place and the demands for the health and nursing assistance will be analyzed. SDS or Symptom Distress Scale will be in focus to check out the crime effects upon the people in Newark, New Jersey. New Jersey is an American State located at the Atlantic portion of the world. It is surrounded by places like Atlantic Ocean, Pennsylvania, New York and Delaware (Fredeen, 2001, p. 7). In 2009 to 2010, a study revealed that New Jersey was the part of the top three wealthy States in America based upon the income per family. Also among the American States , it was known to get the 11th place in terms of population among American States (United States Census Bureau, 2010). New Jersey also became very important in American history as it provided the place for battles in the American Revolutionary War. It also serves as the home of American Indians since the time before the Europeans set foot on the lands of New Jersey (Fredeen, 2001, p. 8). ... Newark is the biggest city in New Jersey consisting of more than 270000 people (Fredeen, 2001, p. 8). It also caters to various schools famous in USA like Rutgers University and University of Medicine and Dentistry of New Jersey. Being the center in New Jersey, it is also the place for ships, planes and trains from cargo to passenger types. Its location is on the Western part of Manhattan and also near to Atlantic Ocean that allowed the city to have its own port. That port serves as the hub for shipments going to New York. The city also has Newark Liberty International Airport which is a very popular local airport (Westergaard, 2006). The races in Newark are varying that also come with the diverse cultures (Fredeen, 2001, p. 7). Its communities are different from one another having busy streets and silent places. As Newark serves as a city and busy region of New Jersey, crimes happen in higher rate than other locations. It was even labeled as one of the cities in USA with major threa ts and crimes (Roberts and Yeager, 2004, p. 837). Despite of that label, a major improvement occurred when the cases of murder went down recent years. Surveys were then conducted by different groups and they found Newark to be consistently part of the upper 25 towns and cities with many crimes around United States (Sperling and Sander, 2007, p. 329). Probably, Newark experiences its upward turn, but it still faces other problems like healthcare. In analyzing the healthcare support needed, a model called SDS or Symptom Distress Scale is used. It is also used to know the condition of the patients and how urgently the medical attention is needed (Bowling, 2001, p. 35). It then focuses on the state of mind or the psyche of the person being measured by the scale. It came

Professional Challenge-Contemporary Issues and Policies Assignment

Professional Challenge-Contemporary Issues and Policies - Assignment Example In other words, the private health agencies work with the profit motive where as the public health agencies aim for meeting the social obligations. Hence, any change in the health care policy affects significantly the efficiency of public health organization which in turn would influence the health care of the people. In the present paper, an attempt has been made to evaluate the impact of current health care issues and policies on the performance of public health care organization i.e. Department of Veteran Affairs (VA), United States of America. VA meets the social obligations by providing a wide range of benefits including, education and training, disability, vocational rehabilitation and employment, dependant and survivor benefits, burial benefits, medical treatment and life insurance. At the same time, VA provides benefits only to some selected and defined sections of the people like veteran, Veterans dependent, surviving spouse, child or parent of a deceased Veteran and uniformed service members. The national health care policy has always been designed keeping the overall welfare of the all the sections of the society in to consideration. For example, a joint VA and Department of Defense program was initiated which provides service members the opportunity to file claims for disability compensation up to 180 days prior to retirement from active duty or full time National Guard or Reserve duty which is very useful for the veterans under emergency circumstances. The national health care policy also facilitated the operatio n of ambulatory care & community based The economic burden of implementing new health care policies is the main factor that decides the success of the organization like VA. Day by day the needs of the patients have been growing necessitating higher number of out door units and ambulance services incurring additional costs. The national health care policy of USA has been ensuring that the

Counseling Report Essay Example | Topics and Well Written Essays - 2000 words

Counseling Report - Essay Example Starting therapy: They both said that they were happy in their marriage. They both agreed that they tend to look at some things differently, which can cause strain between them, but they also said that it was their differences that had drawn them to each other in the beginning. Narrative Summary of Session: The couple sat side by side during therapy. Mrs. Smith kept looking down at her hands instead of at me, but when her husband talked she always turned her head to look at him. Mr. Smith’s eyes remained locked with mine. He appeared self-confident and very comfortable with himself, unlike his wife. When his wife talked Mr. Smith did not turn his head to look at her, but he did respond to some of her statements which indicated that he had been listening closely to her. for five years. Mrs. Smith spoke of the age difference between she and her husband. She is two years older then Mr. Smith, but in terms of experience she feels younger than he does. I asked her what she meant by that. Mr. Smith did not speak up for his wife, rather he looked at her briefly before turning to stare at me and waited for her to respond to my question. Mrs. Smith said that she was a virgin when she met Mr. Smith and he was not. In fact, she admits that she knew he had quite a bit of experience with women. She also mentioned that Mr. Smith traveled a lot in his twenties to Europe and throughout the United States. Although Mrs. Smith has traveled, it has not been to the extent that Mr. Smith has. She admitted that Mr. Smith has more self-confidence in himself than she and people seemed more drawn to him as opposed to her. She describes herself as introverted, her

Project on Budgetary Control Essay Example for Free

Project on Budgetary Control Essay 1. A budget is concerned for a definite future period. 2. A budget is a written document. 3. A budget is a detailed plan of all the economic activities of a business. 4. All the departments of a business unit co-operate for the preparation of a business budget. 5. Budget is a mean to achieve business and it is not an end in itself. 6. Budget needs to be updated, corrected and controlled every time when circumstances changes. Therefore it is a continuous process. 7. Budget helps in planning, coordination and control. 8. Different types of budgets are prepared by industries according to business requirements. 9. A budget acts a business barometer. 10. Budget is usually prepared in the light of Past Experience. 11. Budget is a constant endeavor of the Management. 2 PREPARATION OF BUDGETS 1. Definition of objectives: A budget being a plan for the achievement of certain operational objectives, it is desirable that the same are defined precisely. The objectives should be written out; the areas of control demarcated; and items of revenue and expenditure to be covered by the budget stated. This will give a clear understanding of the plan and its scope to all those who must cooperate to make it a success. 2. Location of the key (or budget) factor: There is usually one factor (sometimes there may be more than one) which sets a limit to the total activity. For instance, in India today sometimes non-availability of power does not allow production to increase inspite of heavy demand. Similarly, lack of demand may limit production. Such a factor is known as key factor. For proper budgeting, it must be located and estimated properly. 3. Appointment of controller: Formulation of a budget usually requires whole time services of a senior executive; he must be assisted in this work by a Budget Committee, consisting of all the heads of department along with the Managing Director as the Chairman. The Controller is responsible for co-ordinating and development of budget programmes and preparing the manual of instruction, known as Budget manual. The Budget manual is a schedule, document or booklet which shows, in written forms the budgeting organisation and procedures. The manual should be well written and indexed so that a copy thereof may be given to each departmental head for guidance. 3 4. Budget period: The period covered by a budget is known as budget period. There is no general rule governing the selection of the budget period. In practice the Budget Committee determines the length of the budget period suitable for the business. Normally, a calendar year or a period coterminous with the financial year is adopted. The budget period is then sub-divided into shorter periods—it may be months or quarters or such periods as coincide with period of trading activity. 5. Standard of activity or output: For preparing budgets for the future, past statistics cannot be completely relied upon, for the past usually represents a combination of good and bad factors. Therefore, though results of the past should be studied but these should only be applied when there is a likelihood of similar conditions repeating in the future. Also, while setting the targets for the future, it must be remembered that in a progressive business, the achievement of a year must exceed those of earlier years. Therefore what was good in the past is only fair for the current year. In budgeting, fixing the budget of sales and of capital expenditure are most important since these budgets determine the extent of development activity. For budgeting sales, one must consider the trend of economic activity of the country, reactions of salesmen, customers and employees, effect of price changes on sales, the provision for advertisement campaign plan capacity etc. 4 Meaning of Budgetary Control: The Chartered Institute of Management Accountants of England and Wales has defined the terms ‘budgetary control’ as â€Å"Budgetary control is the establishment of budgets relating to the responsibilities of executives of a policy and the continuous comparison of the actual with the budgeted results, either to secure by individual action the objective of the policy or to provide a basis for its revision.† It is the system of management control and accounting in which all the operations are forecasted and planned in advance to the extent possible and the actual results compared with the forecasted and planned ones. Budgetary Control Involves: 1. Establishment of budgets 2. Continuous comparison of actuals with budgets for achievement of targets 3. Revision of budgets after considering changed circumstances 4. Placing the responsibility for failure to achieve the budget targets. The salient features of Budgetary Control System are as follows: 1. Determining the objectives to be achieved, over the budget period, and the policy or policies that might be adopted for the achievement of these ends. 2. Determining the variety of activities that should be undertaken for the achievement of the objectives. 3. Drawing up a plan or a scheme of operation in respect of each class of activity, in physical as well as monetary terms for the full budget period and its parts. 5 4. Laying out a system of comparison of actual performance by each person, section or department with the relevant budget and determination of causes for the discrepancies, if any. 5. Ensuring that corrective action will be taken where the plan is not being achieved and, if that be not possible, for the revision of the plan. In brief, it is a system to assist management in the allocation of responsibility and authority, to provide it with aid for making, estimating and planning for the future and to facilitate the analysis of the variation between estimated and actual performance. In order that budgetary control may function effectively, it is necessary that the concern should develop proper basis of measurement or standards with which to evaluate the efficiency of operations, i.e., it should have in operation a system of standard costing. Besides this, the organization of the concern should be so integrated that all lines of authority and responsibility are laid, allocated and defin ed. This is essential since the system of budgetary control postulates separation of functions and division of responsibilities and thus requires that the organization shall be planned in such a manner that everyone, from the Managing Director down to the Shop Foreman, will have his duties properly defined. Objectives of Budgetary Control System: 1. Portraying with precision the overall aims of the business and determining targets of performance for each section or department of the business. 2. Laying down the responsibilities of each of the executives and other personnel so that everyone knows what is expected of him and how he will be judged. Budgetary control is 6 one of the few ways in which an objective assessment of executives or department is possible. 3. Providing a basis for the comparison of actual performance with the predetermined targets and investigation of deviation, if any, of actual performance and expenses from the budgeted figures. This naturally helps in adopting corrective measures. 4. Ensuring the best use of all available resources to maximize profit or production, subject to the limiting factors. Since budgets cannot be properly drawn up without considering all aspects usually there is good co-ordination when a system of budgetary control operates. 5. Co-coordinating the various activities of the business, and centralizing control and yet enabling management to decentralize responsibility and delegate authority in the overall interest of the business. 6. Engendering a spirit of careful forethought, assessment of what is possible and an attempt at it. It leads to dynamism without recklessness. Of course, much depends on the objectives of the firm and the vigour of its management. 7. Providing a basis for revision of current and future policies. 8. Drawing up long range plans with a fair measure of accuracy. 9. Providing a yardstick against which actual results can be compared. Working of a budgetary control system: The responsibility for successfully introducing and implementing a Budgetary Control System rests with the Budget Committee acting through the Budget Officer. The Budget Committee would be composed of all functional heads and a member from the Board to 7 preside over and guide the deliberations. The main responsibilities of the Budget Officer are: 1. To assist in the preparation of the various budgets by coordinating the work of the accounts department which is normally responsible to compile the budgets—with the relevant functional departments like Sales, Production, Plant maintenance etc.; 2. To forward the budget to the individuals who are responsible to adhere to them, and to guide them in overcoming any practical difficulties in its working; 3. To prepare the periodical budget reports for circulation to the individuals concerned; 4. To follow-up action to be taken on the budget reports; 5. To prepare an overall budget working report for discussion at the Budget Committee meetings and to ensure follow-up on the lines of action suggested by the Committee; 6. To prepare periodical reports for the Board meeting. Comparing the budgeted Profit and Loss Account and the Balance Sheet with the actual results attained. It is necessary that every budget should be thoroughly discussed with the functional head before it is finalized. It is the duty of the Budget Officer to see that the periodical budget reports are supplied to the recipients at frequent intervals as far as possible. The efficiency of the Budget Officer, and through him of the Budget Committee, will be judged more by the smooth working of the system and the agreement between the actual figures and the budgeted figures. Budgets are primarily an incentive and a challenge for better performance; it is up to the 8 Budget Officer to see that attention of the different functional heads is drawn to it to face the challenge in a successful manner. Advantages of Budgetary Control System: 1. The use of budgetary control system enables the management of a business concern to conduct its business activities in the efficient manner. 2. It is a powerful instrument used by business houses for the control of their expenditure. It in fact provides a yardstick for measuring and evaluating the performance of individuals and their departments. 3. It reveals the deviations to management, from the budgeted figures after making a comparison with actual figures. 4. Effective utilization of various resources like—men, material, machinery and money is made possible, as the production is planned after taking them into account. 5. It helps in the review of current trends and framing of future policies. 6. It creates suitable conditions for the implementation of standard costing system in a business organization. 7. It inculcates the feeling of cost consciousness among workers. 8. It helps the principal of management by exception to apply. 9. Management which has developed a well ordered budget plans and which operate accordingly, receive greater favour from credit agencies. 9 Limitations of Budgetary Control System: 1. Based on Estimates: Budgets may or may not be true, as they are based on estimates. 2. Time factor: Budgets cannot be executed automatically. Accuracy in budgeting comes through experience. Management must not expect too much during the development period. 3. Cooperation Required: Staff co-operation is usually not available during budgetary control exercise. The success of the budgetary control depends upon willing co-operation and teamwork, 4. Expensive: Its implementation is quite expensive. No budgetary programme can be successful unless adequate arrangements are made for supervision and administration. 5. Not a substitute for management: Budget is only a managerial tool. It cannot substitute management. 6. Rigid document: Budgets are considered as rigid document. But in reality, firm’s affairs continuously change under inflationary pressure and changing government policies. 10 ZERO BASE BUDGETS The technique of zero base budgeting suggests that an organisation should not only make decisions about the proposed new programmes, but should also review the appropriateness of the existing programmes from time to time. Such a review should particularly be done of such responsibility centres where there is relatively high proportion of discretionary costs. Costs of this type depend on the discretion or policies of the responsibility centre or top managers. These costs have no direct relation to volume of activity. Hence, management discretion typically determines the amount budgeted. Some examples are: expenditure on research and development, personnel administration, legal advisory services. Zero base budgeting, as the term suggests, examines or reviews a programme or function or responsibility from ‘scratch’. The reviewer proceeds on the assumption that nothing is to be allowed. The manager proposing the activity has, therefore, to justify that the activity is essential and the various amounts asked for are reasonable taking into account the outputs or results or volume of activity envisaged. No activity or expense is allowed simply because it was being allowed or done in the past. Thus according to this technique each programme, whether new or existing, must be justified in its entirety each time a new budget is formulated. It involves: 1. Dealing with particularly all elements of mangers budget requests 2. Critical examination of ongoing activities along with the newly proposed activities 3. Providing each manger a range of choice in setting priorities in respect of different activities and in allocating resources. 11 Process of Zero Base Budgeting: The following steps are involved in Zero base budgeting: Determining the objectives of budgeting: The objective may be to effect cost reduction in staff overheads or it may be to drop, after careful analysis, projects which do not fit into achievement of the organizations objectives etc. Deciding on scope of application: The extent to which zero base budgeting is to be introduced has to be decided, i.e. whether it will be introduced in all areas of the organisations activities or only in a few selected areas on trial basis. Developing decision units Decision units for which cost-benefit analysis is proposed have to be developed so as to arrive at decisions whether they should be allowed to continue or to be dropped. Each decision unit, as far as possible should be independent of other units so that it can be dropped if the cost analysis proves to be unfavourable for it. Developing decision packages : A decision package for each unit should be developed . While developing a decision package, answers to the following questions would be desirable: †¢ Is it necessary to perform a particular activity at all? If the answer is in the negative, there is no need to proceed further. †¢ How much has been the actual cost of the activity and what has been the actual benefit both in tangible as well as intangible forms? †¢ What should be the estimated cost of the level of activity and the estimated benefit from 12 such activity? †¢ Should the activity be performed in the way in which it is being performed, and what should be the cost? †¢ If the project or activity is dropped, can the unit be replaced by an outside agency? After completing decision packages for each unit, the units are ranked according to the findings of cost benefit analysis. Essential projects are identified and given the highest ranks. The last stage is that of implementing the decision taken in the light of the study made. It involves the selection and acceptance of those projects which have a positive cost-benefit analysis or which are capable of meeting the objectives of the organization. The above analysis shows that zero base budgeting is in a way an extension of the method of cost benefit analysis to the area of the corporate budgeting. Advantages of Zero Base Budgeting: †¢ It provides the organization with systematic way to evaluate different operations and programmes undertaken. It enables management t o allocate resources according to priority of the programmes. †¢ It ensures that each and every programme undertaken by managers is really essential for the organization, and is being performed in the best possible way. †¢ It enables the management to approve departmental budgets on the basis of cost-benefit analysis. No arbitrary cuts or increase in budget estimates are made. †¢ It links budgets with the corporate objectives. Nothing will be allowed simply because it was being done in the past. An activity may be shelved if it does not help in achieving the goals of the enterprises. 13 †¢ It helps in identifying areas of wasteful expenditure and, if desired, it can also be used for suggesting alternative courses of action. †¢ It facilitates the introduction and implementation of the system of `management by objectives. Thus it can be used not only for fulfillment of the objectives of traditional budgeting, but also for a variety of other purposes. It is contended that zero base budgeting is time consuming. Of course, it is true, but it happens only in the initial stages when decision units have to be identified and decision packages have to be developed or completed. Once this is done, and the methodology is clear, zero base budgeting is likely to take less time than the traditional budgeting. In any case, till such time the organization is properly acclimatized to the technique of zero base budgeting, it may be done in a way that all responsibility centre’s are covered at least once in three or four years. Zero base budgeting as a concept has become quite popular these days. The technique was first used by the U.S. Department of Agriculture in 1962. Texas Instruments, a multinational company, pioneered its use in the private sector. Today, a number of major companies such as Zerox, BASF, International Harvester and Easter Airlines in the United State are using the system. Some departments of the Government of India have recently introduced zero base budgeting with a view to making the system of budgetary control more effective. 14 PERFORMANCE BUDGETS Performance budgeting (or programme budgeting) has been designed to correct the shortcomings of traditional budgeting by emphasizing managements considerations/ approaches. Both the financial and physical aspects are incorporated into the budget. A performance budget presents the operations of an organisation in terms of functions, programmes, activities, and projects. In performance budgeting, precise detainment of job to be performed or services to be rendered is done. Secondly, the budget is prepared in terms of functional categories and their sub-division into programmes, activities, and projects. Thirdly, the budget becomes a comprehensive document. Since the financial and physical results are interwoven, it facilitates management control. The Main objectives of Performance Budgeting are: (i) to coordinate the physical and financial aspects; (ii) to improve the budget formulation, review and decision-making at all levels of management (iii) to facilitate bett er appreciation and review by controlling authorities (legislature, Board of Trustees or Governors, etc) as the presentation is more purposeful and intelligible; (iv) to make more effective performance audit possible; and (v) to measure progress towards long-term objectives which are envisaged in a development plan. Performance budgeting involves evaluation of the performance of the organisation in the context of both specific, as well as, overall objectives of the organisation. It presupposes a crystal clear perception of organisational objectives in general, and short-term business objectives as stipulated in the budget, in particular by each employee of the organisation, irrespective of his level. It thus, provides a definite direction to each employee and also a control mechanism to higher management. 15 Performance budgeting requires preparation of periodic performance reports. Such reports compare budget and actual data, and show variances. Their preparation is greatly facilitated if the authority and responsibility for the incurrence of each cost element is clearly defined within the firms organisational structure. In addition, the accounting system should be sufficiently detailed and coordinated to provide necessary data for reports designed for the particular use of the individuals or cost centres having primary responsibility for specific cost. The responsibility for preparing the performance budget of each department lies on the respective Department Head. Each Department Head will be supplied with a copy of the section of the master budget appropriate to his sphere. For example, the chief buyer will be supplied with the copy of the materials purchase budget so that he may arrange for purchase of necessary materials. Periodic reports from various sections of a department will be received by the departmental head that will submit a summary report about his department to the budget committee. The report may be daily, weekly or monthly, depending upon the size of business and the budget period. These reports will be in the form of comparison of budgeted and actual figures, both periodic and cumulative. The purpose of preparing these reports is to promptly inform about the deviations in actual and budgeted activity to the person who has the necessary authority and responsibility to take necessary action to correct the deviations from the budget. 16 FUNCTIONAL BUDGET A functional budget is one which is related to function of the business as for example, production budget relating to the manufacturing function. Functional budgets are prepared for each function and they are subsidiary to the master budget of the business. The various types of functional budgets to be prepared will vary according to the size and nature of the business. The various commonly used functional budgets are: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Sales budget Production budget Plant utilisation budget Direct-material usage budget Direct-material purchase budget Direct-labour (personnel) budget Factory overhead budget Production cost budget Ending-inventory budget Cost-of-goods-sold budget Selling and distribution cost budget Administration expenses budget Research and development cost budget (xiv) Capital expenditure budget Cash budget 17 Illustration: Sales Budget: Sales forecast is the commencement of budgeting and hence sales budget assumes primary importance. The quantity which can be sold may be the principal budget factor in many business undertakings. In any case in order to chalk out a realistic budget programme, there must be an accurate sales forecast. The sales budget indicates for each product: 1. The quantity of estimated sales and 2. The expected unit selling price. These data are often reported by regions or by sales representatives. In estimating the quantity of sales for each product, past sales volumes are often used as a starting point. These amounts are revised for factors that are expected to affect future sales, such as the factors listed below. 1. Backlog of unfilled sales orders 2. Planned advertising and promotion 3. Expected industry and general economic conditions 4. Productive capacity 5. Projected pricing 6. Findings of market research studies 7. Relative product profitability. 8. Competition. 18 Once an estimate of the sales volume is obtained, the expected sales revenue can be determined by multiplying the volume by the expected unit sales price, the sales budget represents the total sales in physical quantities and values for a future budget period. Sales managers are constantly faced with problem like anticipation of customer requirements, new product needs, competitor strategies and various changes in distribution methods or promotional techniques. The purposes of sales budget is not to attempt to estimate or guess what the actual sales will be, but rather to develop a plan with clearly defined objectives towards which the operational effort is directed in order to attain or exceed the objective. Hence, sales budget is not merely a sales forecast. A budget is a planning and control document which shows what the management intends to accomplish. Thus, the sales budget is active rather than passive. A sales forecast, however, is a projection or estimate of the available customer demand. A forecast reflects the environmental or competitive situation facing the company whereas the sales budget shows how the management intends to react to this environmental and competitive situation. A good budget hinges on aggressive management control rather than on passive acceptance of what the market appears to offer. If the company fails to make this distinction, the budget will remain more a figure-work exercise than a working tool of dynamic management cont rol. 19 The sales budget may be prepared under the following classification or combination of classifications: 1. Products or groups of products. 2. Areas, towns, salesmen and agents. 3. Types of customers as for example: (i) Government, (ii) Export, (iii) Home sales, (iv) Retail depots. 4. Period—months, weeks, etc Example of Sales Budget: XYZ Ltd. Sales Budget for the Year Ended 31 March XXXX Particulars Units Selling Price (P.U) Total Sales Value (Rs.) Product A Product B Total 5000 10000 75 80 375000 800000 1175000 20 LEADING TO THE PREPARATION OF THE MASTER BUDGET When all the necessary functional budgets have been prepared, the budget officer will prepare the master budget which may consist of budgeted profit and loss account and budgeted balance sheet. These are in fact the budget summaries. When the master budget is approved by the board of directors, it represents a standard for the achievement of which all the departments will work. On the basis of the various budgets (schedules) prepared earlier in this study, we prepare below budgeted income statement and budgeted balance sheet. Illustration: Floatglass Manufacturing Company requires you to present the Master budget for the 31 March 2012 from the following information: Sales: Toughened Glass Bent Glass Direct Material Cost Direct Wages Factory Overheads: Indirect Labour Works Manager Foreman Rs. 500 per month Rs. 400 per month 2.5% on Sales Rs. 600000 Rs. 200000 60% of Sales 20 workers @ Rs. 150 per month 21 Stores and Spares Depreciation on Machinery Repairs and Maintenance Other Sundries Administration, selling and Distribution Expenses Rs. 12600 Rs. 3000 Rs. 8000 10% on Direct Wages Rs. 36000 per year Solution: Master Budget for the Year Ending 31 March 2012 Particulars Amount (Rs.) Sales: Toughened Glass Bent Glass Total Sales Less: Cost of Production: Direct Material Direct Wages Prime Cost (A) Fixed Factory Overhead: 480000 36000 516000 600000 200000 800000 Amount (Rs.) 22 Works Manager’s Salary Foreman’s Salary Depreciation Light and Power Total Fixed Factory Overhead (B) Variable Factory Overhead: Stores and Spares Repairs and Maintenance Sundry Expenses Total Variable Factory Overhead (C) Works Cost (A+B+C) Gross Profit (Sales- Works Cost) Less: Administration, Selling and Distribution Expenses Net Profit 6000 4800 12600 3000 26400 20000 8000 3600 31600 574000 226000 36000 190000 23 CAPITAL EXPENDITURE BUDGET: The capital expenditure budget represents the planned outlay on fixed assets like land, building, plant and machinery, etc. during the budget period. This budget is subject to strict management control because it entails large amount of expenditure. The budget is prepared to cover a long period of years and it projects the capital costs over the period in which the expenditure is to be incurred and the expected earnings. The preparation of this budget is based on the following considerations: 1. Overhead on production facilities of certain departments as indicated by the plant utilization budget. 2. Future development plans to increase output by expansion of plant facilities. 3. Replacement requests from the concerned departments 4. Factors like sales potential to absorb the increased output, possibility of price reductions, increased costs of advertising and sales promotion to absorb increased output, etc. Merits/Advantages: 1. It outlines the capital development programme and estimated capital expenditure during the budget per iod. 2. It enables the company to establish a system of priorities. When there is a shortage of funds, capital rationing becomes necessary. 3. It serves as a tool for controlling expenditure. 4. It provides the amount of expenditure to be incorporated in the future budget 24 summaries for calculation of estimated return on capital employed. 5. This enables the cash budget to be completed. With other cash commitments capital expenditure commitment should also be considered for the completion of the budget. 6. It facilitates cost reduction programme, particularly when modernization and renovation is covered by this budget. 25 FIXED AND FLEXIBLE BUDGETS Fixed Budget: According to Chartered Institute of Management Accountants of England, â€Å"a fixed budget is a budget designed to remain unchanged irrespective of the level of activity actually attained†. A fixed budget shows the expected results of a responsibility center for only one activity level. Once the budget has been determined, it is not changed, even if the activity changes. Fixed budgeting is used by many service companies and for some administrative functions of manufacturing companies, such as purchasing, engineering, and accounting. Fixed Budget is used as an effective tool of cost control. In case, the level of activity attained is different from the level of activity for budgeting purposes, the fixed budget becomes ineffective. Such a budget is quite suitable for fixed expenses. It is also known as a static budget. Essential conditions: 1. When the nature of business is not seasonal. 2. There is no impact of external factors on the business activities 3. The demand of the product is certain and stable. 4. Supply orders are issued regularly. 5. The market of the product should be domestic rather than foreign. 6. There is no need of special labour or material in the production of the products. 7. Supply of production inputs is regular. 8. There is a trend of price stability. Generally, all above conditions are not found in practice. Hence fixed budget is not important 26 in business concerns. Merits/advantages: 1. Very simple to understand 2. Less time consuming Demerits/Disadvantages: 1. It is misleading. A poor performance may remain undetected and a good performance may go unrealized. 2. It is not suitable for long period. 3. It is also found unsuitable particularly when the business conditions are changing constantly. 4. Accurate estimates are not possible. Flexible Budget According to Chartered Institute of Management Accountants of England,†a flexible budget is defined as a budget which, by recognizing the difference between fixed, semi-variable and variable costs is designed to change in relation to the level of activity attained.† Unlike static (fixed) budgets, flexible budgets show the expected results of a responsibility center for several activity levels. You can think of a flexible budget as a series of static budgets for different levels of activity. Such budgets are especially useful in estimating and controlling factory cos ts and operating expenses. It is more realistic and practicable because it gives due consideration 27 to cost behaviour at different levels of activity. While preparing a flexible budget the expenses are classified into three categories viz. 1. Fixed, 2. Variable, and 3. Semi-variable. Semi-variable expenses are further segregated into fixed and variable expenses. Flexible budgeting may be resorted to under following situations: 1. In the case of new business venture due to its typical nature it may be difficult to forecast the demand of a product accurately. 2. Where the business is dependent upon the mercy of nature e.g., a person dealing in wool trade may have enough market if temperature goes below the freezing point. 3. In the case of labour intensive industry where the production of the concern is dependent upon the availability of labour. Merits/ Advantages: 1. With the help of flexible budget, the sales, costs and profit may be calculated easily by the business at various levels of production capacity. 2. In flexible budget, adjustment is very simple according to change in business conditions. 3. It also helps in determination of production level as it shows budgeted costs with classification at various levels of activity along with sales. Hence the management can easily select the level of production which shows the profit predetermined by the owners of the bu siness. 4. It also shows the quantity of product to be produced to earn determined profit. 28 Demerits/Disadvantages: 1. The formulation of flexible budget is possible only when there is proper accounting system maintained, perfect knowledge about the factors of production and various business circumstances is available. 2. Flexible Budget also requires the system of standard costing in business. 3. It is very expensive and labour oriented. Need for flexible budget: 1. Seasonal fluctuations in sales and/or production, for example in soft drinks industry; 2. A company which keeps on introducing new products or makes changes in the design of its products frequently; 3. Industries engaged in make-to-order business like ship building; 4. An industry which is influenced by changes in fashion; and 5. General changes in sales. 29 Illustration: A factory which expects to operate 7,000 hours, i.e., at 70% level of activity, furnishes details of expenses as under: Particulars Variable Expenses Amount (Rs.) 1260 Semi- Variable Expenses 1200 Fixed Expenses 1800 The semi-variable expenses go up by 10% between 85% and 95% activity and by 20% above 95% activity. Construct a flexible budget for 80, 90 and 100 per cent activities. Solution: Particulars Budgeted Hours Variable Expenses Semi-Variable Expenses Fixed Expenses Total Expenses Recovery Rate Per Hour 70% 7000 1260 1200 1800 4260 0.61 80% 8000 1440 1200 1800 4440 0.55 90% 9000 1620 1320 1800 4740 0.53 100% 10000 1800 1440 1800 5040 0.50 30 Difference between Fixed and Flexible Budget: Fixed Budget Flexible Budget It does not change with actual volume of It can be recasted on the basis of activity activity achieved. Thus it is known as rigid level to be achieved. Thus it is not rigid. or inflexible budget. It operates on one level of activity and under It consists of various budgets for one set of conditions. It assumes that there different levels of activity. will be no change in the prevailing conditions, which is unrealistic. Here as all costs like fixed, variable and Here analysis of variance provides useful semi-variable are related to only one level information as each cost is analyzed of activity so variance analysis does give useful information. If the budgeted and actual activity levels differ Flexible budgeting at different levels of significantly, then the aspects like cost activity facilitates the ascertainment of ascertainment and price fixation do not give a cost, fixation of selling price and tendering correct picture. of quotations. a meaningful basis of not according to its b ehaviour. Comparison of actual performance with It provides budgeted targets will be meaningless comparison of the actual performance with specially when there is a difference the budgeted targets. between the two activity levels. 31 BIBLIOGRAPHY 1 ICAI Module on Cost Accounting 2 Newsletters and opinions published by ICAI 3 http://en.wikipedia.org/wiki/Budget 4 www.icai.org