The Importance of cost information within companies

This brief study highlights the information about the Collection of Cost Data and Reduction of Business Costs and Planning and Controlling Costs. Reports start with the interdiction portion in which it discusses the importance of the cost information to the company. Second it explains cost categorizations, demands for such categorization. In add-on to that method of ciphering insistent values. In which it discusses the computation of mean, average and manner. Further methods of cal computation of scattering are besides included under the undertaking one. Third accent will be given to the indexs of the productiveness, effectivity and efficient of the company. Then it explains the betterment in quality of the merchandises and its indexs. Under the undertaking two accents will be given to the budgeting procedure, readying budgets such as gross revenues, production, material use, material purchase budgets and hard currency budgets. Finally it discusses the discrepancy analysis performed for the given informations in annexure and item analysis of direct labour, direct stuff, variable operating expense and fixed over caput are included in latter portion of the study.IntroductionCost Accounting is portion and partial of Management Accounting, Hence it ‘s better to understand the significance of the direction accounting. The Association of Chartered Certified Accountants ( ACCA ) defined direction Accounting as the â€Å" Application of accounting and statistical techniques to the specific intent of bring forthing and construing information designed to help the direction in its maps of advancing maximal efficiency and envisaging, explicating and organizing future programs and later in mensurating their executing â⠂¬  . Since Management accounting is concerned with information for direction intent. It is internal information for the organisation itself and is really seldom made in public, unlike fiscal accounting information. Although the cost accounting and direction accounting are oftener used together they do non give the same significance. Cost accounting is concerned with cost accretion for stock list rating for the readying of fiscal statements used in external coverage. On the other manus it is concerned with finding costs for merchandises, activities and entities to dispatch managerial maps of planning, commanding and determination devising. Hence Cost and direction accounting system should bring forth information to run into the undermentioned demand of the entity. Allocate cost between cost of goods sold and stock lists for internal and external net income coverage Provide relevant information to assist directors to do better determinations. This involves both routing and non everyday coverage. Routing information is required for a measuring the profitableness assorted sections of concern, doing merchandise mix and discontinuance determinations. Non everyday information is required for strategic determinations. Provide information for planning, control and public presentation direction. Planing involves interpreting ends and aims in to specific activities that are required to accomplish those ends and aims. Control is the procedure of guaranting that the existent results confirm with the planned results. Performance is so measured and compared with marks on a periodic footing. The term budget appears to hold been derived from the Gallic word â€Å" baguette † which means small bag or a container of paperss and histories. A budget is a formal operating program of action expressed in pecuniary footings for a given future period of clip. Simply, it is a elaborate program sketching, the acquisition and usage of fiscal and other resources over a specified clip period.Undertaking 01Cost categorizationCost is pecuniary step of the resources sacrificed to accomplish a specific aim such as fabrication or geting a merchandise. In other word cost is the sum of existent or nominal outgo incurred on or attributable to a specific merchandise or section or procedure or activity. Cost information is required to accomplish different sort of aims such as stock list rating, determination devising or control. Cost information can non be used in similar manner for all aims. Therefore cost is used in different manner. For this intent cost is classified in different ways. Cost categorization for stock list rating and net income measuring intent. Direct cost and Indirect cost Manufacturing cost and non fabrication cost Merchandise cost and period cost Occupation costs and procedure cost Cost categorization for determination devising intent. Fixed, variable, semi fixed, semi variable cost Relevant and irrelevant cost Sunk cost Opportunity cost Fringy cost Cost Classification for control Controllable cost Uncontrollable costNeed for Cost ClassificationCost categorization for stock list rating and net income measuring intentDirect cost and indirect costDirect cost – Are those costs can be specifically and entirely identified with the specific cost aim in an effectual mode. Direct cost can be farther divided in to three parts by sing the elements of cost. Direct stuff – The cost of stuffs which become a portion of the finished merchandise. Direct labour – The payments made to employees who are straight affecting in the fabrication procedure. Direct Expense – The disbursals other than direct stuff or direct labour which are straight attributable to a specific cost aim. Indirect Cost- Are those cost that can non be specifically or entirely identified with a cost aim in an effectual mode. These are normally referred to as overhead cost. These are three types. Indirect stuff cost- Cost of those stuff which are non become portion of the finished merchandise is termed as indirect stuff cost. Indirect labour cost- Payments made to employees who are non straight affecting in the fabrication monetary values. Indirect Expenses – Those cost other than direct cost indirect stuff seashore and indirect labour cost.Fabrication and non fabrication costThe cost incurred for fabricating a merchandise is termed as fabrication cost. This consists of direct stuff cost, direct labor cost, direct disbursal and fabrication operating expenses cost. Non Manufacturing cost The cost incurred for the activates other than fabrication of a merchandise is called not fabrication cost. Normally fabricating cost is included to value the stock list but non fabrication costs are charged to gain and loss history.Merchandise cost and period costMerchandise cost is these cost that are identified with goods purchased or produced for resale. In other words those costs which are attached to the merchandise that are included in the stock list rating for finished goods, or work in advancement are termed as merchandise cost. Time period cost is those costs which are attached to a specific period and therefore they are non included in the stock list rating. These costs are treated as disbursals for the period in which they are incurred and charged to income statement. Hence these cost rare non attached to a merchandise.Job cost and Procedure costJob bing system is applied where broad scope of occupations or orders received and every occupation is non equal. Therefore cost of each occupation is calculated individually. Hence occupation cist is those cost which are attached to a specific occupation. Procedure bing system is applicable where many units of the same merchandises are manufactured. Cost of a unit is to be measured by spliting the Cost of production for the period by figure of units produced. Hence procedure cost is those which are attached to a fabrication procedure. Cost categorization for determinations doing Fixed, variable, semi fixed, semi variable cost This categorization is done based on the behaviour of cost. Harmonizing to behaviour cost are classified in to four parts. Under this categorization costs are classified by sing their behaviour with regard to the Variable Cost Variable cost is those costs that vary in direct proportion to the degree of activity ( Production Volume ) Fixed Costss Those costs that remains changeless over broad scopes of activity. These costs are non altering within short tally with the alterations in production volume. Since the entire fixed costs remain unchanged that cost spread over the big figure of units when the production volume is increased and so fixed cost per unit is decreased. Semi Fixed cost Semi fixed cost are those costs that jump in to different fixed cost degrees at critical points of activity within short tally. Semi Variable cost Those cost that consist of both variable and fixed constituent.Relevant and irrelevant costRelevant cost is those costs that differ among alternate classs of actions. Therefore when determination is made those costs are relevant for the division. Cost can be changed by determinations. Irrelevant costs are those cost that do non differ among alternate classs of action. That cost will non be changed by a determination and cost can non be saved non taking a given class of action. These are common to all classs of action.Sunk CostSunk cost is those cost that have already been incurred for the acquired assets. These costs do non differ among alternate classs of action. They have been created by a division made in the yesteryear and that can non be changed by a determination that will non be made in the hereafter. Therefore these costs are irrelevant for the determination. Opportunity cost Expected benefits of the chance that is lost or sacrificed when pick of one class of action. This cost is relevant for the determination. Fringy cost In economic sense the fringy cost is the extra cost of one excess unit of end product. But in accounting sense fringy cost is nil but variable cost. Cost categorization for Control For this intent of commanding cost duty centres are established. Cost centre is an organisational unit headed by a director who is responsible for the cost of that unit. Some cost points can be managed by the directors of the cost unit and some points can non be managed. Hence governable cost is those cost that are moderately capable to ordinance by director and he can act upon on cost. Whereas unmanageable cost are those cost that are non moderately capable to ordinance made by the director with whose duty those cost are being identified. But the director can non act upon on these cost from his action.C. )Consequences of the Calculations as per the appendix 01 to this studies is as follows.D. )Representative ValuessRepresentative values can be calculated by utilizing following methods, Arithmetical mean Median MannerDispersionThe grade to which numerical informations tend in to distribute about an mean value is called the fluctuation or scattering of the informations. Following are the of import methods of mensurating scattering. Scope Semi inert-quartile scope Average divergence Variance and standard divergenceE. )Arithmetical MeanArithmetical Mean is the common type widely used step of cardinal inclination. Arithmetical mean of a series is the figure obtained by spliting the entire value of the assorted points by their figure. There are two types of arithmetic Mean Simple arithmetic mean Weighted Arithmetical mean Mean = a?‘ x1+x2+x3 Nitrogen a?‘X = the amount of variables N= Number of observationsMedianMedian is the value of the point that goes to split, the series in to equal parts, one half incorporating values greater than it and the other half contain values less than it. Therefore series has to be arranged in go uping or falling order before happening the median.MannerMode is the most common point of the series. Mode is defined as the value of the variable which occurs most often in a distribution.ScopeIs the difference between the smallest value and the largest value in the distribution? It ‘s a unsmooth step of scattering. Range = Largest Vale- Smallest ValueSemi Inter- quartile ScopeIt can be defined as the half the distance between 3rd quartile and first quartile. Semi Inter quartile scope = Q3 – Q1 2Average DeviationIs the arithmetic mean of the divergence of a series computed from any step of cardinal inclination ( Mean, Median, Mode ) all the divergences are taken as positive. Hence it is a step of scattering based on all points in the distribution. M.D. = a?‘ degree Fahrenheit ( D ) Nitrogen D= divergence from mean f= several frequenceStandard DeviationThis can be defined as the positive square root of the arithmetic mean of the squares of the divergences of the given observation from their arithmetic mean. 2 = a?‘ ( X -X saloon ) 2 NitrogenProductivenessAs koontz and O ‘ Donnel, productiveness is the input: end product ratio with in a clip period with due consideration for quality. As a expression, Productivity = Output Input signal In its really simple signifier, productive people are capable of acquiring more end product with less input. This is nil to make with sum of resources we have, but how good we are overseas telegram of utilizing available resources to accomplish higher degree of input. Productiveness can be measure through input end product ratio. If the ratio gets high figures than the budgeted figure shows the betterment in productiveness of the company.EffectivenessHarmonizing to Drucker, is â€Å" making right thing † , which denotes that resources are used to accomplish the intended aims. It s evidently connected with the end product of a procedure. Improvement in effectivity of the company indicates through if the figure of units produced for the twelvemonth is greater than the budgeted production units for the twelvemonth.Efficiencyâ€Å" Making thing right † . Hence efficiency is evidently connected with the usage of input. If anything is done with a minimal usage of resources, with no wastage and mopess, the manner it is done is efficient. If the manner something is done is sound so t is efficient. Efficiency of the company indicates through decrease of direct labor cost per unit of end product, direct stuff cost per unit of end product and direct over caput cost per unit of end product. Direct labour cost per unit of out moue can be calculated by spliting the entire labor cost for the period by the figure of units produced. As such direct stuff cost for the period and direct over caput cost for the period besides divided by the figure of unit produced for the same period in order to bring forth the direct stuff cost per unit of end product and direct operating expense cost per unit of end product severally. This can be compared with the current twelvemonth and last twelvemonth.QualityTo run into the challenges of the competition, organisations are trusting progressively on higher quality. Although quality has ever been of import many organisations traditionally merely emphasizes sensible quality. It was and likely still is by and large believed that high quality is associated with high cost. High quality had non been stressing in the yesteryear because traditionally, the cost accounting system did non mensurate the costs associated with utilizing hapless quality stuff and bring forthing hapless quality merchandises. Cost comptroller was by and large involvement in fiscal steps. Cost of hapless quality are by and large non fiscal in nature hard to mensurate and hence ignored. Management who relied upon traditional cost accounting studies was by and large incognizant of the high cost of hapless quality. This had contributed to the gradual eroding of competitory advantages of many organisations peculiarly against those organisations where there was a great trade of accent on quality including such characteristics as entire quality Control. J. ) Cost accountant tins steps quality. Quality steps include fiscal every bit good as non fiscal.IndexsMeasure of Vendor PerformanceDelivery on clip Right quality Right measure Fair monetary value and footings Willingness to work together to work out the jobs Vendor public presentation is an of import since if seller or provider who do non adhere to high quality may present hapless quality stuff, unequal measures and do late deliver. As such cost of merchandises may increase and quality of merchandises lessenings.IndexsMeasure of Manufacturing PerformanceDefects rates Percentage output Bit Rework Unscheduled machine down clip If defects rates and bit values are high and unscheduled machine down clip are high indicts the hapless fabrication public presentation ensuing hapless quality to the company. Finally step of client public presentation in footings of following indexs is of import since good public presentation show the high quality of the company. If figure of ailments are less, favourable feedback from the clients, merchandise failures at client locations are less and decreased guarantee disbursals shows the improve quality of the company.IndexsMeasure of Customer AcceptanceNumber of client ailments Feedback from clients Merchandise failure at client locations Guarantee ExpensesUndertaking 02A. )Budget is a elaborate program sketching the acquisition and usage of fiscal and other resources over a specified clip period. Phases of Budgeting procedure Communicating inside informations of budget policy and usher lines to those people responsible for the readying of budgets. Determining the factor that restricts end product. Preparation of gross revenues budget Preparation of functional budgets Negotiation of budgets with higher-ups Coordination and reappraisal of budgets Concluding credence of budgets Ongoing reappraisal of budgetsB. )Fixed Budgets It is prepared based on one degree of end product. If existent end product differs from budgeted degree of end product, discrepancy will originate. Therefore it ‘s prepared on the premise end product and gross revenues can be estimated with just grade of truth. In the state of affairss where gross revenues and end product can non be estimated accurately, fixed budgets do non accommodate and flexible budgets can be used. Flexible budgets A budget which recognizes the difference between fixed and variable costs in relation to fluctuations in end product, turnover or their variable factors such as figure of employees are designed to alter appropriable with such fluctuations.C. )Gross saless, production, material use, Material purchase and direct labor budgets for the Grose Limited are depicted on Annexure 02 to this study.D. )Flossy Limited Cash budget for the period of 03 months is shown in annexure 02 to this study. Balance at the terminal of the each month is as follows. January =? 25,000 February =? -125,000 March = ? -45,000E. ) & A ; F. )Variance computation for the Frost Production Company Ltd. Is shown in annexure to the studyG. )Operating statement is shown in annexure to this study.H. )Consequences of the operating statement shows the snap shooting of the differences between the budgets and existent figures, However detail analysis of each cost point is required to do good determinations.I. ) & A ; J. )Direct stuff discrepancy of the company indicates that existent proportion of stuff used are more than the standard proportion since it gives minus figure of 200. Direct material Output discrepancy examines the differences between the standard output of the existent stuff input and the existent output, both valued at the standard stuff cost of the merchandise. Direct labor discrepancy is the difference between the existent direct labour cost and standard direct labor cost for a period of clip. In this neither instance there is nor difference between the existent and standard cost. Null figure is given due to negative labour rate discrepancy of 800 and positive labor efficiency discrepancy of 800. Variable operating expense cost discrepancy besides recorded as Zero bespeaking there is no difference between budgeted figures and existent. This is as a consequence of the Unfavorable variable over caput outgo discrepancy of 200 and favourable discrepancy of variable over caput efficiency discrepancy of 200. Finally the fixed over caput outgo discrepancy shows the favourable discrepancy of 400 taking to the consideration of budgeted and existent fixed over caput cost. Whereas fixed over caput volume discrepancy is recorded as nothing.DecisionCollection of Cost Data and Reduction of Business Costs -Those cost aid to see the timing and hazard of the benefits from stock ownership and helped to do good determinations hence monetary value of the houses ‘ common stocks additions. Planing and commanding cost – Budgeting and other cost information are necessary for the directors who held responsible for a specific point of cost to stipulate bound on how much can be spent. This bound may be adjusted depending on the activity during the period.

American Novelists and Motherly Speaker Figure Essay

And today in the wide world of Literature, well maybe just short stories, we will be going over Rick Moody’s â€Å"Boys† and Jamaica Kincaid’s â€Å"Girl† and discerning the way in which Moody chose to make his story very quick paced to the reader and in a way difficult to read, but with a purpose. Also how that affects the way the reader may read, perceive, or understand the story in a different way. And comparing how the similar writing style of Kincaid compares to Moody’s use. In â€Å"Boys† we are immediately introduced to a recurring theme, event, or phrase, if you will, that pops up throughout the story many, many times. â€Å"Boys enter the house, boys enter the house† (Moody 579). Moody starts his story off with an action already taking place, he chooses not to setup a scene for the reader to immerse his or herself into. We are immediately drawn into the story on what seems to be a roller coaster ride of events and emotions through the years of the boys’ lives. He accomplishes this rushed, almost crazed reading by writing very quick short sentences all in one paragraph, literally making it very difficult for the reader to take their eyes away without losing their place and thus missing out on the action. In â€Å"Girl† the motherly speaker figure rapidly lists things a proper woman of their society should do, such as how to clean and cook. The list goes on and on and has a theme related to what must be done as a grown-up essentially that also gives this sense of following the steps taken over time growing up to be a better person. This quick pace in which the stories progress is similar to Susan Minot’s â€Å"Lust† in that each story told different excerpts from the speakers’ lives that helped mark the growth of the speakers as the stories progressed.

Bacterial Meningitis

An attack of bacterial meningitis can be devastating because most of its victims are usually children or infants. The symptoms of the disease can also be misread leading to improper or inadequate treatment with fatal consequences. As risks of misdiagnosis are many, it is recommended that the services of a physician be sought as quickly as the first symptoms are noticed. Meningitis is the disease caused by the inflammation of the membranes that surround the brain and the spinal cord (Schultz, 1991).While the cause of meningitis could be a virus, in the majority of cases it is bacterial. Bacterial meningitis is caused by several agents with the leading one being Haemophilus influenza (Schultz, 1991). Haemophilus influenzae is a type â€Å"b† strain and it is so named because when it was first discovered researchers believed that it was the cause of influenza or flu (Schultz, 1991), but scientists have since discovered that the flu is actually caused by a virus. A second cause of bacterial meningitis is Neisseria Meningitides or meningococcus (Meningitis, 2007).While this type of bacterial meningitis could affect people of different age groups, it is mostly evident during epidemics and especially in places where people live in congested or crowded environments (Meningitis, 2007). Recent attacks of meningitis that took place on crowded places are the epidemics in the slums of Brazil that killed 11,000 people in 1974 and the 1996 attacks in the Sahel region that left 16,000 people dead (Meningitis, 2007). A third cause of bacterial meningitis is Strepococcus Pneumoniae which is also known as pneumococcus.(Meningitis, 2007). This kind of bacterial meningitis is most common among adults and is noticeable by pneumococcus infections in various parts of the body (Meningitis, 2007). Such infections will be noticed in the victim’s ears or could appear as sinuses. While these are the main causes of bacterial meningitis, in some cases the disease could be cause d by an attack of tuberculosis or Lyme disease. (Meningitis, 2007). Meningitis has various characteristics depending on the age of the victim and the cause of the infection.In infants, the symptoms of a bacterial meningitis attack will normally be preceded by an attack of diarrhea, a runny nose or vomiting (Hirsch, 2007). Some of the most common symptoms of meningitis in infants are fever, irritability, headaches, photophobia or eye sensitivity to light, stiff neck and skin rashes (Hirsch, 2007). Correct diagnosis of bacterial meningitis can only be done by a doctor and the service of a professional should be sought immediately there is suspicion that a meningitis attack has taken place.This is especially because the symptoms of bacterial meningitis are non-specific. In infants and children, other symptoms that could be indicative of meningitis include nuchal rigidity, opisthotonos, convulsions and anorexia (Miller, Gaur & Kumar, 2008). Other symptoms that Miller (2008) says could b e associated with meningitis are the bulging of the fontanelle, alterations of the sensorium and in extreme cases, coma. In infants, one indication that a bacterial meningitis attack could have taken place is the sound produced when the infant is crying.When the infant cries in an eerie high-pitched voice, it is a sign that it could be suffering from bacterial meningitis (Schultz, 1991). While bacterial meningitis mainly attacks children and infants, it can also attack adults and especially the elderly. Fatalities from bacterial meningitis were common in the past but today, when medical attention is offered at the appropriate time, the fatalities are fewer and mostly happen to very young infants or the elderly (Schultz, 1991).For people above two years of age, the symptoms of bacterial meningitis will include headaches, a stiff neck and a high fever (Schoenstadt, 2008). Bacterial meningitis can be transmitted in various ways but it is not considered a highly contagious disease. The disease is spread from one person to another when there is an exchange of secretions from the throat or other respiratory secretions. (Schoenstadt, 2008). For this reason, the disease can be spread when a person comes into close contact with a victim who is coughing.Additionally, the disease will be spread through kissing although it is not spread as easily as the common cold or influenza. People who have prolonged contact with victims of bacterial meningitis will be at risk of contracting the disease especially when they are in the same house or have direct contact with the victim’s oral secretions (Schoenstadt, 2008). A wife or girlfriend risks contracting the disease from her spouse or partner and vice versa. In addition, bacterial meningitis is airborne and can be spread when one stays close to a victim who is coughing or laughing (Hirsch, 2008).Hirsch (2008) further advises that the sharing of utensils such as drinking glasses and spoons as well as the sharing of sanitar y products such as hand towels can also spread the disease. Moreover, coming into contact with the stool of an infected person can also lead to infection. This puts the children who share many facilities in day care at particularly huge risk of infection from their play mates who could be sick. Hirsch (2008), however, emphasizes that casual contact with victims does not put one at risk of contracting bacterial meningitis.Bacterial meningitis has a reputation for causing fatalities quickly and the measures taken to treat it have to be taken as quickly as possible. Schultz (1991) notes that because the disease is known to spread extremely quickly, the moment it is suspected to have infected a person, treatment with intravenous antibiotics is started immediately, even before the results of the tests carried out to test for the diseases are out. Once bacterial meningitis is confirmed, the patient will be put on medication that will normally last a week or longer.To treat bacterial menin gitis, antibiotics such as cephalosporins are used. The two best-known cephalosporins are Claforan and Rocephin. (Schultz, 1991). Since bacterial meningitis spreads quickly and also puts at risk those who are close to the patient, medication is also provided for those sharing living quarters with the patient. As a preventive measure, those close to the victim will put on a short course of the antibiotic rifampin. Apart from the possibility of fatality that is associated with bacterial meningitis, it is also known for other neurological complications (Schultz, 2008).Such complications, which could include permanent loss of hearing, convulsions and mental retardation, can ruin the life of a victim. This puts the children who suffer bacterial meningitis at very grave risks. To forestall the possibility of these complications, treatment for children includes the antibiotics and an additional corticosteroid, dexamethasone, which is administered to prevent loss of hearing (Schultz, 1991). As with all diseases, preventive measures with bacterial meningitis are more effective than the curative ones.To prevent the development of the disease, a number of vaccines have been developed for the most vulnerable group, children and infants. To guard against the leading cause of bacterial meningitis, Haemophilus influenzae type b (Hib), a vaccine is used (Shultz, 1991). This vaccine is known as polysaccharide and has been in use since 1985(Schultz, 1991). The vaccine has been found to be effective in children aged two years and above and for this reason it is administered as a routine vaccine to children who are two years old.In addition, two more vaccines have been developed for children. In 1987, a vaccine was developed for children 18 months and over (Schultz, 1991). This vaccine, known as â€Å"a conjugate vaccine† was found to have more efficacy than the previously used polysaccharide vaccines for children in this age group (Schultz, 1991). By 1989, the conjugate v accine had been found to be effective in children as young as 15 months and was already being administered to them.Schultz (1991) further notes that a third vaccine was developed in 1989 that could be administered to infants two months old. The development of vaccines for infants and children enables doctors to administer bacterial meningitis vaccines along with the other vaccines as part of a child’s routine immunization regimen. Today, three meningitis vaccinations are administered on an infant before he reaches six months while a fourth vaccination, also known as a booster, is administered when the child is one year old (Bacterial meningitis 2).While research into other forms of vaccines for meningitis goes on, there is a vaccine that has been developed for prevention of Stretococcal pneumoniae which has been found to be effective with adults aged above 65 years (Isom, 2005). Apart from vaccination, bacterial meningitis is preventable in many other forms. One of the easies t ways to contain an outbreak of the disease is to report suspected cases to the relevant state or health authorities to enable treatment of those who might be affected.In addition, whenever people who are not infected share premises with victims of bacterial meningitis, the former should be given antibiotics to protect them against the risk of contracting the disease from the victims (Collins, 1997). Equally important as a preventive measure is the ability to exercise proper travel precautions. While epidemics of bacterial meningitis are unlikely to occur in the US, there are regions that experience outbreaks of the disease frequently and for this reason any overseas travel should be preceded by a visit to the doctor to see if vaccination against bacterial meningitis is necessary (Bacterial meningitis 2).While the prevalence of bacterial meningitis is low in the US, epidemics of the disease have led to massive deaths in parts of Africa and Brazil. An outbreak of the disease killed about 25,000 people in West Africa in 1996 (Hewarldt, 2006). In 2005, an outbreak of bacterial meningitis spread through eleven Chinese cities killing eleven people (Emerling, 2005). The disease has a higher prevalence rate in crowded neighborhoods. In the US, the disease has a higher incidence rate amongst African American and Native American populations while among infants, boys tend to more susceptible to the disease than girls (Collins, 1997).References Bacterial meningitis 2. Department of health promotion education. Retrieved February 23, 2009, from http://www. dhpe. org/infect/Bacmeningitis. html Collins, J. (1997). Cooperation halts meningitis outbreak; leaves positive public perception. Journal of environmental health, 59(9) 20+ Emerling, G. (2005). Bacteria suspected in death of boy, 6; meningitis test results awaited. The washington times, B01 Herwaldt, L. (2006). Bacterial meningitis: When symptoms start, act fast.University of Iowa hospitals and clinics. Retrieved Febru ary 23, 2009 from http://www. uihealthcare. com/topics/medicaldepartments/internalmedicine/bacterialmeningitis/index. html Hirsch, L. (2007). Meningitis. Kidshealth for parents. Retrieved February 23, 2009, from http://kidshealth. org/parent/infections/lung/meningitis. html Isom, W. (2005). A dash to the finish: Young doctor overcomes battle with life-threatening illness. Black enterprise, 35(7), 153 Meningitis. (2007). The Columbia encyclopedia, (6).New york: Columbia university press. Miller, L. , Gaur, H. , & Kumar, A. (2008). Meningitis , bacterial. Emedicine from webmd. Retrieved February 23, 2009, from http://emedicine. medscape. com/article/961497-overview Schoenstadt, A. (2008). Bacterial meningitis. Medtv. Updated July 2008. Retrieved February 23, 2009, from http://meningitis. emedtv. com/bacterial-meningitis/bacterial-meningitis. html# Schultz, D. (1991). Bacterial meningitis; vaccines, antibiotics fight sometimes fatal disease. FDA Consumer, 25(7), 36+

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Poetry - Essay Example â€Å"The Mending Wall† basically tells the story of two men, the narrator and his neighbor, and their annual ritual of walking along the wall between their two properties and mending the stone fence. He starts the poem by indicating how unnatural a wall is in the words â€Å"Something there is that doesn’t love a wall† (1). Within this single sentence, Frost has already managed to establish a rambling rhythm to his poem. The reader is forced to slow down and pay attention to the grammatically correct but unusual phrasing of this statement. As the story continues, this rhythm is punctuated by sudden bursts of energy from the narrator, â€Å"’Stay where you are until our backs are turned!† (19), answered by the steady beat of the neighbor’s response, the repetition of an old adage, â€Å"Good fences make good neighbors† (27). Thus, if rhythm were light, we’d see steady pulses interrupted by sudden flashes of color rebuffed by an equally sudden, light-deadening gray wall. The rhythm of the poem is echoed by the symbolism of the poem. As the narrator tries to determine what it is that doesn’t love fences, he manages to convey the sense that it is something larger or deeper than the superficial elements he is naming: â€Å"The gaps I mean, / No one has seen them made or heard them made, / But at spring mending time we find them there† (9-11). This prompts the reader to begin thinking below the surface early in the poem and, as the narrator continues to discuss the mundane elements of rebuilding a fence that will only be falling down again ‘the moment their backs are turned’, the sense continues to build that the fence is not a physical fence at all, but a fence upon the mind. This is made much clearer by the end of the poem as the narrator, after several attempts at levity, watches his neighbor bringing more rocks

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Term paper - Essay Example When my team leader assigned me the task, I became utterly conscious about it to complete as I never wanted my team to suffer. The very thought of working as a team inculcated a sense of responsibility in me to complete the task to the best of my ability. I interacted with Ahmed and Lam, the other two members of my team under the guidance and leadership of Khalied and discussed how we can support each other and accomplish each task in time. Lam due to his preoccupation in study and illness in the family was little reluctant to devote sufficient time; however, I and Ahmed decided to partially share Lam’s task as and when necessary. Lam in turn assured us that he would also reciprocate the gesture and share the responsibility when any of us would need him in our dire time. Khalied also agreed with the arrangement. With the procedural instruction received from the team leader, task progressed in right direction and we achieved 50 percent completion of the project but then due to perception differences or lack of clarity, subsequent steps of the task took diversion. This led to the duplication of the work; however, due to our frequent interactions we could soon realize this lapse in our understanding of the task and corrected ourselves. Since that day we decided to put everything in black and white so that such lapses could be avoided. We communicated and began giving briefing to each other through emails and instant messaging so that no communication gaps prevail. Due to Sam’s infrequent participation, Ahmed and I were sharing his share of work with good understanding. We assessed the task once again and discussed among ourselves how we need to go ahead for the remaining project so that lost time is recovered and the task is completed before deadline. In the beginning, project milestone s were not set but once we

Atlanta's Historical Preservation Essay Example | Topics and Well Written Essays - 500 words

Atlanta's Historical Preservation - Essay Example Take no other metropolis for example than Atlanta, the grandiose heart of the South. "Parkside Partners Inc. and The Carter Real Estate Fund I LLC have formed a partnership to develop a two-building, class A office condominium project on about 3.5 acres in Technology Park/Atlanta in Gwinnett County. " The gem of the South is quickly turning into smog-ridden monument to consumerism. And lost in this shuffle of Starbucks-lifestyle is one of the richest histories in the United States. We can only hope that the Swan House and the Tullie Smith Farm will never be bulldozed in favor of a Gap. This is the travesty that modern-day Atlanta has become. This is what we have retained after two-hundred years of fascinating and sometimes violent history. We can see the now, let us examine the then. Late in the September of 1906, the energy that had been pent up by years of slavery and civil war exploded in Atlanta when mobs of whites assaults black citizens, killing dozens, wounding many more, and causing untold property damage. The racial tension began to build during the Reconstruction, when blacks started to exercise their newly found rights, giving rise to a group of wealthy black elites; a group that assaulted the sensibilities of the then-racist denizens of Atlanta. It was because of this that headlines on September 22nd, 1906 read, "...Frequent Assaults" But not all of Atlanta's past has been so radically violent.

B2B Marketing Strategy Essay Example | Topics and Well Written Essays - 750 words

B2B Marketing Strategy - Essay Example Also, there should be a target of assigning the necessary resources to the segments that are being profitable. This strategy might not be immediately very profitable, as there will probably be some more inherent costs, even though some profit is expected, which will help in the company's actual financial situation. It is essential to start thinking about producing and marketing new products with the same characteristics which the actual consumers need. The products that the customers want to be on the market should be concentrated on, rather than continuing to offer the same customized products. I have learned from this simulation that in order to create demand, there has to be adequate investment in hiring of sales offices, web centers, customer service, promotions and advertising. I feel that for better profitability, there must be good relations with suppliers and customers. "Effective change requires reinforcing new behaviors, attitudes and organizational practices" (Kreitner & Kinicki, 2004). Also, having the right products, in the exact moment seems to require quite some time, and I think this is another important issue to be considered. When an organisation has produced the right product or services, they would want to deliver it according to current products and happenings in the actual market, and also according to what the competition is doing. I think it is important for the company to examine what the priorities are, and to review the currently established brand service prices. Effectiveness of Strategy According to Kreitner and Kinicki, there are three stages in this strategy or model of planned change, and this strategy is instrumental in initiating, managing and stabilizing the change process. The three stages of planned change are unfreezing, changing, and refreezing. Unfreezing focuses on creating the motivation to change, changing focuses on providing employees with new information, behavioral models and new ways of looking at things. Refreezing is the final stage used to help employees integrate the changed behavior into the every day process of doing business. Once employees are provided the opportunity to exhibit the new behavior, positive reinforcement is needed to reinforce the desire change (Kreitner & Kinicki, 2004) Works cited Kreitner, R., Kinicki, A. (2003). Organizational behavior 6e. New York: The McGraw-Hill Companies. Retrieved February 12, 2007 from University of PhoenixResource, MBA520 Resource optimization website http://forio.com/pdasim.htm

CRIMINAL JUSTICE Term Paper Example | Topics and Well Written Essays - 1500 words

CRIMINAL JUSTICE - Term Paper Example II. It is also very important to understand the idea of victim in relationship to a hate crime.. A. According to Altheide and Coyle (2006) â€Å"Victims are but the personal side of crisis; a crisis is where victims reside. A personal crisis may affect ‘one victim’, but more generally ‘crisis’ refers to ‘social crisis’, involving numerous people. All take place in a time of fear. All of this requires that citizens have information and constant reminders of the pitfalls and hazards of life, whether potential or realized† (p. 289). B. The Anti-Hate Crime Movement began in the 1960s, but it has taken decades to make it a relevant social issue (Jenness & Grattet, 2004). III. As well, education about other cultures has allowed children to start seeing the beauty in difference rather than fearing it. A. Perry, Levin, Iganski, Blazak, and Lawrence (2009) discuss education of children in a globalized world in order to end prejudices as an investm ent into the future. B. The problem is continued as teachers are not prepared to understand or handle the problems that come from biased bullying and they do not know how to react when they see it or are told about it (Perry, Levin, Iganski, Blazak and Lawrence, 2010). ... Hate crimes can come from many different types of prejudice including gender, the color of skin, sexual orientation, and political differences. One of the greatest influences over the development of hate for people with differences from one’s self is through family built hatreds that sometimes go back for many generations. Although hate crimes have declined in the last few decades, there are still an alarming number in the United States. Decreasing the number of hate crimes happens over generations of decreasing the amount of prejudice in families, but other ways of stopping them can help to provide a quicker end to the problems. One of the ways in which the American government has approached hate crimes is through making the criminal offense carry a deeper sentence when it is associated or caused by hatred that is based on social ideas about classifying others. Teaching students about the differences of other cultures also helps to deter them from having prejudicial ideas tha t might lead to violence later in life. Abolishing ignorance about other cultures is a powerful way in which to approach the issue of hate crimes. An examination of hate crimes can help to understand why they are still occurring and to develop strategies through which a lower number of them will occur within the United States. To understand what a hate crime is first must be done through defining the topic. A hate crime is a crime that is committed because one individual hates something that another individual represents to them. As an example, the ideas that someone has about the Asian culture might provoke them to commit a crime against someone who is Asian. Stereotypes and profiling are two of the ways in which people evaluate others in order to

Agency report on Foster Care Essay Example | Topics and Well Written Essays - 1250 words

Agency report on Foster Care - Essay Example Foster care is an issue that has been in practice as long as history itself started to exist. It is a system in which parents who are not the biological parents of the child (minors) in question are certified and given the onus of taking care of the minors who have been removed from the care of the biological parents or other custodial guardians by the state authority as a result of various circumstances. These minors are often in government or state's foster homes. It should be understood that foster care is only a temporary short term alternative for the main permanent plans for such minors. These permanent plans includeThere are a number of foster care organizations which are both state owned or Non Government Organizations (NGOs) (Watson, 1994). These NGOs are mostly owned by individuals, family foundations, churches, professional organizations etc. This paper seeks to address the issue of foster care by these foster care agencies by looking at one of the agencies. The population taken care of by the agency, the services offered by the agency and the procedures for fostering the minor(s) shall be highlighted in the paper. The agency to be addressed is the Alabama Baptist Children's Homes & Family Ministries.This is a Christian organization that has been around for more than 116 years. Alabama Baptist Children's Homes & Family Ministries is found in Alabama in the US and it has continued to embrace its tradition of foster-caring for minors and/or families. The minor(s) and families under the care of this organization are nurtured to become productive and pro-Christ citizens. It was founded in Evergreen, Alabama by one Rev. John W. Stewart in 1891. The personalized and comprehensive services offered at this foster care agency imply that the organization is more than equipped to assist more individual minors and families in a myriad of ways and in more places in the entire Alabama and beyond. It is important to note that this agency sets foster goals and plans as it continues to take care of the minors and families under its care. The agency is in partnership with the Alabama churches, community organizations, Baptist associations and individuals and all these ensure that the foster goals and plans are reached and accomplished effectively. The agency's main goal or what may simply be termed as its mission statement is to not only protect but also restore and nurture both minors and families through the extensively Christian centered services. These services are extended to these minors and families who urgently need foster care as result of a number of unfavorable circumstances (Young et al, 1997). The agency offers its services to such minors and families under four major areas. These include: Homes for Children which include campuses, emergency shelters and group homes among other arrangements Education services and/or family assistance Professional counseling to the minors and the families Administration of the agency in a way that maximizes resources that will be used to give the foster care to the minors and families It is imperative to note that for almost the entire history of the agency its major focus has been to provide foster homes for children and the youth especially those who are unfortunate in the society. It owns campuses and emergency shelters. It also manages group homes and foster care. The children homes are positioned to provide homes for both the children and the youth. These are found in Mobile and Decatur. The group homes are found in Oxford, Dothan,

Life-Based Leadership Principles from Jack Welch Essay Example for Free

Life-Based Leadership Principles from Jack Welch Essay During the hundreds of millions of years of natural evolution on this planet, survival has always been a continuous challenge for living creatures. It has recently to come into light that in the past four million years, there have been scores of human species on the earth, besides us homo sapiens. However, all of these various human-like beings including the Neanderthal man perished in the course of evolution; we humans have outlived all of them. We have emerged as the true survivors. We are the last â€Å"man† standing. However, in the whole history of the world, survival could have never been as tough as it is in today’s world of big business. It is an ever-changing, dizzingly fast-paced, intensely competitive and danger-saturated environment out there. There are many survivors and many winners in this arena, of course. Of all such exceptional people in the recent decades, there is one man who stands out as a celebrated icon of leadership and business success. And it is none other than Jack Welch of GE, arguably the finest CEO in the latter half of the twentieth century. Speaking from a broad perspective, he is not just an exemplary business leader, but a hero, a survivor, a symbol of the triumph of man. Jack Welch is a man who believed that each individual should control his or her own destiny. Welch sums up his conviction thus: â€Å"Today, I see winning as people defining their objectives and fulfilling them, not being a victim. You define where you want to go, and then you go for it ([emailprotected]) And from the depth of this belief perhaps sprang the secret of his greatness. Starting from the early Eighties, Jack Welch, CEO of the General Electric Corporation, has led his company through one of the most revolutionary and far-reaching changes ever witnessed in modern business history. Having taken GE with a market capitalization of about $12 billion, Jack Welch turned it into one of the largest and most admired companies in the world, with a market value of about $500 billion, when he stepped down as its CEO 20 years later, in 2000. Although Jack Welch was the legendary leader of a global manufacturing giant noted for its technological might and superiority, he has utilized a very human process to drive change through GEs vast organization. He honoured the individual above all, and the humanity of the individual. To him, the individual was the pivotal force in bringing about organizational change. And for the major part of his immensely successful career at the helm of GE he relentlessly embraced change. It was change that made GE businesses leaders in their markets, added profitable, productive businesses to GEs family, and tapped the brains of knowledgeable employees. Welch worked for change, and change worked for him. Jack Welch of course knew how difficult change could be. Nevertheless he viewed change as his only real chance to transform GE into the kind of top-notch competitive enterprise that he wanted it to be. Only through continuously undergoing massive changes, GE could win, and Jack Welch firmly believed in winning. He wanted to be a winner. And winners were not afraid to make changes. However, pursuit of change, empowerment of individuals, and such principles are only part of a broder human-centric principles of successful leadership in which Jack Welch passionately believed in. Welch’s original approach to management and leadership, which proved so successful in transforming GE could be summed up unders six heads: Control your destiny, or someone else will. Welchs first maxim became the title of a semi-autobiographic bestseller that described the revolution at GE. The basic approach that Welch followed to carry out a dramatic revolution at GE was to trust the individual and let him or her believe in their own desitiny. Welsh believed in delegating authority freely, fairly and responsibly, within the company. In a general context, however, while no mere human being can have absolute control over his or her destiny, the point is to take total personal responsibility for one’s own life and actions, and assume intelligent control of the course of things. 2. Face reality as it is, not as it was or as you wish it were. Facing reality is tough. Facing reality means looking directly into suffering, failure, inadequacy of ourselves, others, and the world, something which we human beings are programmed to avoid. When corporations do not face simple realities, however, such as their products costing more to produce and being worthless than those of their competitors, market share and profits drop, the company and its employees suffer. Welch saw all these things happening at GE. Only when we are ready to honestly examine ourselves and acknowledge our shortcomings, will we be able to do anything about them. Acceptance can lead to transformation. 3. Be candid with everyone. Traditional wisdom says that honesty is the best policy. This home-spun truth has great relevance in today’s hyper-modern corporate settings. Welch strove to create an atmosphere at GE where people could effortlessly speak up to somebody in authority, who could then do something about their problems. It is an atmosphere, it is in the air of GE. Welch himself regularly spoke with front-line employees on the plant floor. Welch was equally open to hear both the good and bad things about GE. Honesty, sincerity and candor: they have their own rewards. In a bureaucracy, people are afraid to speak out. This type of environment slows you down, and it doesnt improve the workplace, says Jack Welch. He therefore calls for promoting a corporate culture that appreciates and rewards honest feedback. You reinforce the behaviors that you reward. If you reward candor, youll get it. 4. Dont manage, lead. Welch abhorred a strictly hierarchical type of management built on the concept of control. To Welch, managers should become leaders who show the way to other people by inpsiring and motivating them. Instead of controlling and exploiting workers, leaders should liberate and empower them. Do not push and pull your employees at every opportunity, gently guide them towards greater possibility. Welch’s leadership philosophy continues to be very simple: empower others, ask questions, tap into the potential of all of your associates, choose integrity and candor over charts, graphs, and politics, and spend more time in action instead of planning and posturing budgets. 5. Change before you have to. That is to say, proactivity. One has to be able to look ahead and predict changes that future is going to necessitate. In the context of a business organization, it is far better to change early those things in a company that need to be changed to stay competitive, when there is still plenty of time, rather than forcibly having to change them later when an adverse reality in form of failure and loss thrusts itself in the face of the organization. Welch was fond of yelling across the table at meetings, Change, before its too late! 6. If you dont have a competitive advantage, dont compete. Welch often quoted his business maxim that every division at GE had to be number one or number two or get out of that specific business. In the 1980s, Welch was convinced that inflation would soon become rampant thereby slowing down economic growth. The elimination of the old-line businesses was not going to be an easy job in terms of loss of jobs and lowering of morale that it implied. But Welch had to do what he had to do. The Number 1 or number 2 philosophy – as ruthless as it sounds – had been critical for GE to grow and survive in the modern world.

Demographic economics Essay Example for Free

Demographic economics Essay Overpopulation is an issue which is constantly being debated upon, as the very aspect of humanity is at stake here. Paul R Ehrlich, Anne H Ehrlich, Frank Furedi and Vanessa Baird bring each of their unique perspectives to the table. Ehrlich and Ehrlich, in the abstract from â€Å"The Population Bomb Revisited†, believe that overpopulation is a problem that needs to be constantly addressed for humanity to survive in the long run. On the other hand, Furedi shares his views, in the article â€Å"Really Bad Ideas: Population Control†, about how he thinks the people that perceive overpopulation as a hindrance are the real problem here rather than overpopulation itself. Baird, from â€Å"Population Panic†, takes a neutral stand on overpopulation among the 3 authors. She does approach overpopulation with caution and yet is optimistic that the issue of overpopulation will get taken care on its own the way things are flowing. Ehrlich and Ehrlich believe that the natural resources humans have available to them are limited and overpopulation will only hasten the exploitation of these resources (65). Ehrlich and Ehrlich also warn that â€Å"it is an error to consider increases in human numbers as automatically expanding real wealth† as it can be seen in the case of China and India (64).Other problems due to overpopulation would be depletion of ozone layer due to exploitation of chlorofluorocarbons and increase in carbon dioxide emissions(66). Ehrlich and Ehrlich also believe that overpopulation will eventually lead to a resource war among ourselves as â€Å"the capacity of Earth to produce food and support people is finite† (68). The only way that we can escape without having to deal with the death rate solution would be to â€Å"entrain a general population decline toward an optimal number† (68). Ehrlich and Ehrlich believe that humans will have to lower fertility rates much further if they want to survive with adequate resources (68). Low fertility rates also lead to an ageing which is ideal as it is one that can easily controlled and managed (65). Furedi detests the very idea of population control. 1) Furedi points out that we are being hypocrites by spending a lot on healthcare and trying to make sure that people can live as long as possible but also blaming ourselves as a source of the world’s problems and trying to minimize the population by carrying out birth control measures.(1) Furedi believes it is the Malthusians, such as Ehrlich and Ehrlich, that are the real problem as they promote inhuman practices such as birth control to be given such great lengths of attention.(1) Furedi discredits Ehrlich and Ehrlich ’ global warming concerns by stating that without human species, the issue would resolve by itself (2)and so the â€Å"obsession with natural limits distracts society from the far more creative search for solutions to hunger or poverty or lack of resources†(5). He also claims that Malthusians strongly lower people’s confidence in fighting future problems(5) by giving people immoral solutions such as stopping to reproduce altogether. Malthusians also enforce the use of contraception for women in poor countries by disguising the whole thing and calling it counseling about family planning which is mandatory for everyone to attend(3). Furedi wants people to start believing in themselves again and begin having faith in humanity as a whole. Furedi believes that people will never reach the â€Å"death rate solution† mentioned by Ehrlich and Ehrlich if they do not sacrifice humanity. According to Furedi, overpopulation should never have been given this much attention and spotlight in the first place. Vanessa Baird seems to recognize that there are both positive aspects and negative aspects of trying to deal with overpopulation. She approaches this topic with caution as there are estimated to be about nine billion people by the year 2050(5). Baird is still optimistic in the sense that she believes that humans are well on their way to stabilizing the populations, â€Å"Fertility rates around the world are falling. If this trend continues, it will help stabilize global population size.† (Baird,5).Baird agrees with Fureti to a certain extent about people starting to blame overpopulation for all their problems, such as child abuse, murder and increase in carbon emissions and people implement more birth control measures instead of finding other solutions to these problems. Unlike Fureti, Baird does not seem to question the moral aspect of dealing with overpopulation. Baird also does agree with Ehrlich and Ehrlich also to some extent about implementing birth control measures as she believes that there are other benefits of lower fertility rather than just population control, such as more education since there is more money available per child when resources are not stretched as much anymore(7). Finally, unlike Ehrlich and Ehrlich, Baird believes that ageing population is not such a great thing as many problems do come with it (8).Paul R Ehrlich, Anne H Ehrlich, Frank Furedi, Vanessa Baird each had their own thoughts and views on overpopulation. Vanessa Baird saw the advantages and disadvantages of tackling this overpopulation. For Frank Furedi, this was never an issue to begin with. Ehrlich and Ehrlich want more emphasis to be given on dealing with the problem of overpopulation . Work Cited Frank Furedi â€Å"Really Bad Ideas: Population Control† spiked, 18 June 2007 Paul R Ehrlich, Anne H Ehrlich â€Å"The Population Bomb Revisited.† The Electronic Journal of Sustainable Development 2009, p.64-70 Vanessa Baird â€Å"Population Panic† New Internationalist, January/February 2010

The Effect Of Using The Balanced Scorecard Information Technology Essay

The Effect Of Using The Balanced Scorecard Information Technology Essay This research is basically to access and analyse the effect of the use of balanced scorecard as a strategic management system in an organisation. In the course of this research, extensive literature review of the balanced scorecard will be made. However, this research will run in the confines of a case study. Since the aim of this research is to analyse the effect of using the balanced scorecard as a strategic management system, ASDA/WALMART SUPERSTORES will be used as a case study. ASDA/WALMART is the second largest retailer in the United Kingdom and the use of the balanced scored card as a strategic management system will help them align their vision with set objectives of the organisation. After much research consideration of this subject matter, it can be established that this approach can work for any organisation in the retail industry. CHAPTER ONE 1.0 INTRODUCTION The balanced scorecard (BSC) model was developed by US academics Robert Kaplan and David Norton in response to the shortcomings of traditional financial measures. The balanced scorecard (BSC) is a management tool that helps to align behaviour of all employees to the organisations strategy (Marr, B. Neely, A, 2003) Tuan, L.T and Venkatesh, S. supported that the balanced scorecard (BSC) provides a framework which encourages the use of financial and non-financial measures of performance. This also will allow organisation to identify its strategic object. This can be achieved by balancing four core perspectives- Financial perspective, customer perspective, internal business process perspective and learning and growth perspective to measure performance (Kaplan and Norton 1992) BACKGROUND Source: www.theagileexecutive.com CHAPTER TWO LITERATURE REVIEW 2.1 INTRODUCTION CHAPTER THREE RESEARCH OBJECTIVES To carry out a critical literature review to identify and assess the role of the use of balanced scorecard performance appraisal system To examine the criticism of the balanced scorecard as against the traditional methods of performance measurements. To carry out an empirical research to establish the opinions of the top Management team of ASDA/WALMART about the use of the balanced scorecard as a strategic management system. To find out whether the middle managers in ASDA/WALMART support the use of the balanced scorecard as a strategic management system and if they find it effective? To come to a conclusion on the extent to which the use of the balanced scorecard as a strategic management system is effective. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on the use of balanced scorecard as a strategic management system, a set of questions will be prepared. This is necessary so as to be able to have a wide range of top management and middle managers view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below; questionnaires will be sent and delivered to top management team and middle managers of ASDA/WALMART for the following reasons: To examine the controversies of the use of the balance scorecard as a strategic management system. To analyse and establish the opinions of top management team and middle managers on the effectiveness of the balanced scorecard as a strategic management system. To draw a conclusion on the extent to which the balanced scorecard model is more effective than traditional methods of performance appraisal. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore, according to the research onion model, my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach research strategy will be used for this research because; sufficient materials like journals, articles and periodicals are available to carry out a test on how effective is the use of the balanced scorecard as a strategic management system. This research approach will involve different researches strategies ranging from Experiment Survey, Case Study, Ethnography and action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered or collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. the top management team and middle managers of ASDA/WALMART. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected top management team and middle managers, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2009) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview all the top management team/middle managers of ASDA/WALMART. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered inappropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE Questionnaires are generally seen as been cheaper to administer compared to interviews. Researchers and authors believe that questionnaire saves time, human and financial resources. Bryman, A. (2004, p. 133) added that, the reduction in cost of carrying out a research is an advantage considering a sample that is geographically widely dispersed. Questionnaires are also quicker to administer as they can be sent out through the post, distributed in an office, school or working place etc. It also offer greater anonymity as some questions are sensitive and are best asked without face to face interaction, Kumar R. added. This allows the respondent to freely express his/her opinion on the topic of research. According to Bryman, A. (2004), it has been argued that the characteristics of the interviewers (and respondents) do affect the answers that people give. It was discovered that characteristics like ethnicity, gender, social background of the interviewer may combine to bias the answers that the respondent provides. This is also part of the reason why questionnaire was chosen to be the most appropriate method of data collection. DISADVANTAGES OF QUESTIONNAIRE Despite all these advantages, questionnaire also has its own disadvantages and these are discussed below: Questionnaire can only be applied to a population that can read and write. This does not provide opportunity for the population sector that is part of the research that is illiterate, very young or old, or handicapped, Kumar R. stated. A low response rate or low feedback from the distributed questionnaire is a major disadvantage of the use of questionnaire. Some of the distributed questionnaires are thrown in the waste bin, some are forgotten where they are kept by the respondent; these do not make the researcher to get a perfect picture on the subject matter and conclusion may be drawn from few respondent who returned the questionnaire. Kumar, R. (1999), stated factors that can contribute to low response of the questionnaire as follows: The interest of the sample population on the topic of study; the layout and length of the questionnaire; the methodology used to deliver the questionnaire. In tackling these factors for the purpose of this research, I have carefully selected auditing firms that are directly involved in provision of non audit services. I have also considered the small business entities that desire the use of auditors for both auditing purposes and non audit services. Gill, J. and Johnson, P. (1997, p.89), stated that all questions in the questionnaire should be really relevant to the research question, therefore I have handled the issue of relevance, layout and length of question with care. I have also made up my mind to deliver the questionnaires in person to the sample of population selected and asking a convenient day and time for collection of the questionnaire. This approach will assist to reduce the problem of low response rate experienced using questionnaires. Another disadvantage of questionnaire is that respondent does not have the opportunity to ask for clarification on issues. This does affect the quality of information supplied by respondent. The may also cause collation problem for the researcher, if different respondent interpret same question differently. In handling this, the questions in the questionnaire will be set in a simple and unambiguous manner. The questions will be stated in clear terms for all to understand. Questionnaire cannot probe, stated Bryman, A. (2004). The researcher cannot probe further on an issue apart from that which is in the questionnaire. The only way that questionnaire can be made to probe is by asking an open-ended question. In Open- ended questions possible responses are not given to the respondent. The respondent write down the answers in his/her words, Kumar, R. (1999, p.116) The disadvantage of open ended questions is that it may be difficult for the research to summarise his find as opinion of respondent may be far apart/ different from each other making it difficult for researcher to summarise and conclude. Kumar, R. (1999), gave another disadvantage of questionnaire as its inability to be supplemented with other information like interview which can be supplemented with observation. To handle this, if time permit as earlier stated an interview will be conducted to supplement (additional information) the information gathered through questionnaire. CHAPTER FOUR RESEARCH METHODOLOGY Conduct a review of literature on the use of balanced scorecard as a strategic management system in order to develop research question. A case study methodology will be used as the primary research method A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the use of the balanced scorecard as a strategic management system have any effect on performance? The questionnaire will be distributed to the corporate directors and also Middle Managers of ASDA. Data analysis that will be used is percentage method and chart, to evaluate the effect of non audit service on auditors independence. 4. If required, conduct interviews with some auditors after the collation of Questionnaire. RESEARCH DESIGN DATA REQUIRED The Data required are data that will give information about the effects of the use of the balanced scorecard. Also data that will give information about how middle managers find the implementation and what their opinion will be is very essential too. SOURCE OF DATA Textbooks, journals, online and articles will be consulted. Information will also be gathered through questionnaires. SAMPLE PLANNING/SAMPLE SIZE DATA ANALYSIS Charts and graphs and grant chart will be used to analyse findings. HYPOTHESIS TESTING Hypothesis drawn on this research will be tested and the most appropriate will be considered in the course of this project. CHAPTER FIVE EXPECTED RESULTS/FINDINGS It is expected that the response that will be gathered from the ASDA/WALMART will be the secondary data that will be analysed to help us come to a conclusion on the research. RESOURCES I have access to finances that can sustain the research program. I have access to libraries, books, journals, online e-books and organisations. CONTINGENCY PLAN Plans are in place to continue with this research in case the current methodology fails. Structured interview will be used, however this approach may be time consuming and respondents too may not be readily available. We will need to have this approach as a backup plan.

The Black Death Essay -- Plague Disease History Europe Essays

The Black Death   Ã‚  Ã‚  Ã‚  Ã‚  The Black Death had profound effects on Medieval Europe. Although most people did not realize it at the time, the Black Death had not only marked the end of one age but it also denoted the beginning of a new one, namely the Renaissance. Between 1339 and 1351a.d, a pandemic of plague called the Black Death, traveled from China to Europe affecting the importance of cities, creating economic and demographic crises, as well as political dislocation and realignment, and bringing about powerful new currents in culture and religion.   Ã‚  Ã‚  Ã‚  Ã‚  In the beginning, the Italian town of Genoa was one of the busiest ports in Europe. Ships sailed from there to trade all over the Mediterranean Sea. In October of 1347, 12 merchant ships sailed from Caffa to Italy. A strange disease had infected the crew of these ships. Dying bodies lay aboard the ships. City officials, afraid that the disease might spread, issued an order that no person or piece of merchandise was to leave the ships. They even forbade medical treatment for the sick sailors and passengers. The disease still spread. The officials had not considered that the rats from the ships were able to leave the ships by crawling along the ropes that were tied to the ships. From Italy, the disease spread all over Europe, traveling along the major trade routes. The rats were responsible for carrying the disease, which was transmitted by fleas from infected rats. The fleas drank the rats' blood that carried the bacteria. The bacteria multiplied in the flea's gut. While the fleas gut was clogged with bacteria, the flea bit the human and regurgitated blood into the wound.   Ã‚  Ã‚  Ã‚  Ã‚  The Black Death came in 3 forms: the bubonic, pneumonic, and septicemic. Each different from of the plague killed people in a vicious way. All forms were caused by a bacterium called Yersinia pestis.   Ã‚  Ã‚  Ã‚  Ã‚  The bubonic plague was the most commonly seen form of the Black Death. Which had a mortality rate of 30-70%. The symptoms were enlarged and inflamed lymph nodes (around armpits, neck and groin). The term "bubonic" refers to the characteristic bubo or enlarged lymphatic gland. Victims were subject to headaches, nausea, aching joints, fever of 101-105 degrees, vomiting, and a general feeling of illness. Symptoms took from 1-7 days to appear.   Ã‚  Ã‚  Ã‚  Ã‚  The pneumonic plague was the second most commonly seen form of the Black Deat... ...mand fairer treatment.   Ã‚  Ã‚  Ã‚  Ã‚  Lastly, the change in spirituality was one of the major effects of the plague. The Black Death left survivors mourning, depressed, and fearful of its return.   Ã‚  Ã‚  Ã‚  Ã‚  One of the groups that suffered the most was the Christian Church. It lasts prestige, spiritual authority, and leadership over the people. The church promised cures, treatment, and an explanation for the plague. They said it was God's will, but the reason for this awful punishment was unknown. People wanted answers, but the priests and bishops didn't have anything to say. The people abandoned their Christian duties and fled. People prayed to God and begged for forgiveness. After the plague ended, angry and frustrated villagers started to revolt against the church, this caused the churches to be abandoned.   Ã‚  Ã‚  Ã‚  Ã‚  The Black Death changed European history in many ways. Its fatal symptoms took many human lives, and its influenced carried over into many areas of society. People suffered religiously because the disease brought out the darker side of life and made them question God. Europe would not be the same today without these changes brought on through the devastation of the Black Death.

Scientology Scam :: essays research papers

So, can you say anything good about Scientologists? Well, they are snazzy dressers. Oh and Tom Cruise is one! And the person who started scientology also wrote that sci-fi classic "Battlefield Earth". What a great movie... :-| OK let me go on the offensive now... Scientology is rather young. Beginning in 1953, during a coincidentally timed slump in Layfaette Ronald Hubbard's book sales. Originally a few "help centers" sprung up, taking the places of bookstores where for a nominal fee and the purchase of a copy of Dianetics, you could soon be feeling the effects of a new way to look at religion. Of course the timing is all coincidental right? BZZZZZZZZZZZZZZZ Wrong-O-Laserbrain! Take a look at this quote from a Sci-Fi convention in Newark, New Jersey: "Writing for a penny a word is ridiculous. If a man really wanted to make a million dollars, the best way to do it would be to start his own religion."Guess who said that? OK that was an easy one... Guess when he said it? March 1949. Oddly enough he hasn't mentioned this directly to any of his cul-- I mean, his congregation. Scientology bases itself on a belief that we are simply the living vessels for an alien soul. That's right. The alien soul is called the thetan. A human being can get in touch with his inner E.T. by achieving a level of clear (Scientology plays like an RPG, you get XP, you raise levels) It takes a lot of money to become clear, for reasons I have yet to discern, but Juliette Lewis apparently was able to do so, which leads me to believe it was indeed money that spurs the alien to the surface, and not intelligence. Now, let's take this further.... As many of you know, I'm not a religious man, however I would be remiss to use one of the fundamental pillars of Christianity to lend credence to a new religion I was trying to set up. Yep, that's right, Jesus was a Scientologist. According to L. Ron Hubbard, Jesus was an ordinary man, who went a shade above clear. This allowed his mortal body to produce what looked like miracles, although according to L.R.H. any scientologist can do this with enough training in the way of the thetan. I'm wondering why Scientologists aren't trying to bring more credibility to their religion if this is the case, hell, one or two of them could damn near end world hunger! Oh right, the thetan needs money to perform.

The Types of Skiing Essay -- Classification Descriptive Ski Sports Ess

  Ã‚  Ã‚  Ã‚  Ã‚  Every four years in the Winter Olympics, we see professional athletes compete in many areas ranging from downhill skiing to high-speed bobsledding. We see the professionals demonstrate their spectacular abilities, and we try to emulate them in our own activities. In the Olympics, cross-country and downhill skiing are two very popular sports, and even non-professionals can get into them. In this essay I will classify the various types of skiing into three categories and inform you about each.   Ã‚  Ã‚  Ã‚  Ã‚  The first type of skiing that I will discuss is cross-country skiing. As its name implies, cross-country skiing consists of horizontal travel across flat land and relatively few hills. Cross-country skis are not optimized for speed, but instead for easier long distance travel. This type of skiing is also the least expensive of the three types and has recently been gaining many new enthusiasts. A decent quality cross-country ski package would cost around $150. As for choosing equipment, the skier should pick out poles that are as tall as his shoulders. (For most people this would mean a 140 cm to 150 cm pole.) Skis come in three common sizes, 190 cm, 210, cm and 240 cm, and the proper length depends on the height of the person. To determine the size needed, the person should hold his hands above his head and choose the ski that most closely approximates the distance from the base of his palm to the floor. The following table gives some guidelines as to which ...

Tattoos

Tattoos BY rhtanne0529 Many people Judge the outward expression of others' creativity and beauty. Though opinions of this art form have become more accepting, it is still considered taboo. Tattoos should not determine people's views or thoughts on those who have them. At one time, society thought tattoos were only for those in biker gangs or the military. Only the outcasts of society were known to partake in the taboo tradition. Actually, anyone, from a college professor to a soccer mom, can have a tattoo. The presence or absence of body art does not define the person.I have four tattoos that I decided to get for various reasons and at different times in my life. Each has a special meaning and allows me to have an outward representation of emotions I sometimes cannot voice. My tattoos are an expression of my personality, and no one should Judge me for them. I have faced adversity, even from family members, due to my tattoos and piercings. I did not take getting a tattoo lightly. I di d not walk into a random shop and point out a drawing on the wall to be inked on my skin. I talked to my parents, riends, pastor and tattoo artists before getting tattooed.I wanted my decision to be well informed so I would never regret it. Though I know I did nothing wrong, I still face people who Judge me. Dr. Martin Luther King Jr. said he hoped his children would not be Judged by the color of their skin but the content of the character. Though his â€Å"l Have a Dream† speech did not refer to tattoos, it advocated equality. It should not matter if someone is white, black, green or tattooed, everyone should be treated the same. People should be Judged by their character, not their appearance. It is who a person is on the inside that matters.As Christians, we are commanded not to Judge anyone, whether it is for their actions or their appearance. God will be the one to Judge me. My Father created me beautifully and loves all of me, including my tattoos. Tattoos, honestly, ar e Just as much of a way to show style and artistic value as the types of clothing worn; except, they are permanent. Until someone gets to know a person with tattoos, they should not believe any stereotype about the tattooed. We are all humans and need to show love by not Judging others' appearances.

Trends in American Pop Culture

Today in America, much of our lives is defined by popular culture. Traditions and patterns handed down from generations have been influenced by popular culture in society more today than of yesteryear. Trends are changing in regard to convenience, communication, and personal gain. In this essay, I will speak on the trends of social, political, personal, and religious. When I think of social trends, I am reminded of the new technology that exists today. Technology has change the way we communicate forcing us to stay abreast on the latest version and gadgets to remain functioning actively. Computers and cellular telephones, once accessories, but are necessities today. The Internet is a tool that has changed the way we live when shopping, paying bills, even doing research. Gone are the days of land lines and pay phones. Those gadgets are replaced by cellular phones with text messaging capabilities that allow instant messages to be received faster than voice messaging. Electronic mail, also known as e-mail, whether used personally or in the workplace, has replaced postal bulk mail in some instances. Social networking websites of Twitter, Facebook, My Space, YouTube, and eHarmony are very popular today. Users of these sites can share a personal profile, make new friends, date online, post a video and daily messages. Also, Fortune 500 companies use the internet to advertise to increase sales and business. A popular trend in politics during the 2008 Presidential Election was voter registration. Many community websites drew subscribers to register to vote. Volunteers across the country supported their candidate of choice to get the message out to vote, by going door to door, holding community rallies, and voter drives. Also, celebrity endorsement in the election became a popular trend. Many celebrities did television commercials, and group songs in support of their candidate of choice based on their belief of important values. I believe both trends will continue in future elections as they proved to be key factor in winning votes. From the aspect of personal trends in American popular culture, tattoo and body piercing are the happenings. Both genders of young adults including celebrities, athletes, and singers are following this trend of displaying visual art and design on their body. Also, young adults are influenced today with rap and pop music, urban clothing lines, team sportswear, video games, and iPods. By way of education, online universities are offering classes to earn degrees. This trend is convenient for many working adults with families. While living in the digital age, the digital/video camera is a common personal item that is used to capture memories of special events that is recorded on digital video disc (DVD) to view with family members and friends. Also, movies are now recorded on DVD, while music is recorded on compact disc (CD). Lastly, I will speak on the religious aspect of popular culture in America. The Scientology and Kabbalah religion are popular among celebrities in Hollywood. In the catholic religion, not much has changed by way of traditions. However, there are reports of priest sexually abusing alter boys, that has resulted in convictions and various lawsuits against the Vatican. This action may be called a trend, but the abuse happened years ago that is now visible on the forefront in today's society. In other religions, there are trends of many church leaders under scrutiny for using church funds for personal financial gain as they live lavish lifestyles. Some are also involved in sex scandals, committing adultery and accused of domestic violence. Some trends have spoiled us in becoming impatient for instant gratification, while forgetting the traditions handed down to us. American popular culture is exposed through the mass media every day in areas of social, political, personal, and religious. We are affixed to tuning in to hearing the latest to keep up with the happenings in American society to get us through the day, which is a trend in itself. References Wilson, J. R. , & Wilson, S. R. (2001). Mass Media, Mass Culture, (5e).

Shutter Island Essay.

Shutter Island Essay. I'm going to write an essay about a film named Shutter Island which was taken from Dennis Lehane's 2003 novel which is also called Shutter Island, the film it's self was directed by Martin Scorsese in 2010. In my essay I plan to write about how important the genre and the characters is to the film and how the film makers use it to create a successful film. To give you a brief of the film I am going to use Gustav Freytag’s five part analysis, exposition; two U.S. Marshals, Edward â€Å"Teddy† Daniels and his new partner Chuck Aule, who have been sent to the Ashecliffe Hospital for the criminally insane on Shutter Island which is located in Boston Harbour to take part in an investigation about the disappearance of patient Rachel Solando, who was accused of drowning her three children. Then there’s the rising action; shortly after they arrive on the island, a storm stops them from returning to the mainland for a couple of days.Teddy soon finds that the staff are confrontational; the lead psychiatrist, Dr John Cawley refuses to hand over records of the hospital staff and Rachel Solando's doctor, Dr Sheehan who had suddenly left on vacation after her disappearance plus Teddy and his partner Chuck have been band from searching Ward C and they are also told that the lighthouse on the island has already been searched.The turning point is when Teddy begins to have migraine headaches, horrible visions of his involvement in the Dachau liberation reprisals and he also has rather disturbing dreams of his wife, Dolores Chanal who was killed in a fire set by arsonist Andrew Laeddis. Teddy decides to break into Ward C and he meets George Noyce who is another patient. George warns Teddy that Ashecliffe is performing experiments on the patients and sends the people who can’t be cured to the lighthouse to be lobotomized. When Teddy begins to leaves Gorge claims that everyone on the island, including his new partner is playing this delusional game designed for Teddy.The climax is when Teddy goes to the lighthouse and breaks into it. At the top of the lighthouse he finds Dr Cawley waiting for him. Dr Cawley explains that â€Å"Daniels† is really Andrew Laeddis, which was made up after killing his wife after she drowned their three children. According to Dr Cawley, the events that had happened over the last couple of days had been designed to break Laeddis conspiracy which was insanity by allowing him to play out the role of Daniels which was an anagram of his name. The fallen action happens whenLaeddis sits on the hospital grounds with Dr Sheehan; he calls him â€Å"Chuck† and says they need to get off the island. Dr Cawley takes this as a sign of regression so decides there’s nothing more he could do. The resolution happens when they take him away, Laeddis asks Dr Sheehan, â€Å"Which would be worse? To live as a monster, or die as a good man? † and then calmly leaves with the doct ors. The gothic setting is really important to the film in a whole as it makes us see the film for the way it is because if you have loads of flowers and bright happy colours in a mystery/horror film you aren't going to get the same effect are you?No, so all the gothic genre mixes with the plot and show's us the true effect of the genre. There are loads of gothic settings amongst the story line, for example; the island itself, hospital building, mansion, death camps, ward C, woods, cemetery, cave, the lighthouse, fog, the extreme weather, darkness, the lake, etc. But I am going to write about the main three in my opinion. The first one I am going to write about is the death camps because they hold a whole lot of darkness in their name never mind anything else.In the film we see the death camp through Teddy's dreams and we are hit with death and decay straight of the bat and then there’s dark colours mixing with greys to make the moment even darker and the whole idea is very e erie with its secrets which is important to the film because it lets us see a different side to the genre and not just the typical hidden passage ways and it also strikes up our emotions because we all know the uncanny truth about what happened in death camps.The second one I am going to write about is the extreme weather, usually there’s some of this in every gothic tale but I like how they used it in this film because they hit us with the mysterious storm and the darkness behind it which brings a very eerie feeling but while Teddy and Aule are out during this storm they run through the woods and into a cemetery where they take shelter, which is also two other factors of a gothic genre and this helps us see how dark the story is straight from the start.The last gothic setting, but the best one I am going to write about is the Lighthouse as it’s the ultimate and strongest gothic setting throughout the whole film. In my opinion this Lighthouse has the ultimate gothic fe elings in it, it holds mystery, something everyone loves but hates at the same time because the suspense kills us. It has death and decay all over it as people had died from time to time getting lobotomized, the darkness practically oozes from the Lighthouse.It’s very eerie with its location, surrounded by water and sharp rocks, away from every one which gives us an uncanny feeling about why they use it and all the dark shades of grey and black from the outside to the inside of the Lighthouse. But in the end of the film we also see it’s the place that holds all secrets and the truth, the place where the emotional extremes are held and to me that’s why it’s the most important gothic setting throughout the film. Each character in this film holds a very different type of gothic from a hero to a villain and then to a manic Byronic hero.The three characters I am going to write about give a different importance to the film, each give a different purpose from st icking emotions to making us shiver from the bottom of the spine to the top and back down again yet there’s always one you can't help feeling dramatically sorry for. The first character I am going to write about is the hero who in my opinion is obviously Dr John Cawley; he never gave up on Teddy when everyone else would have. He was willing to hold out and help him through what he had done and give him a chance to sort his life out and make something of himself.Dr Cawley did do harsh things, played tricks with Teddy’s mind, played into his second persona and even repeated stuff he had said to his wife, â€Å"Why you all wet, baby? â€Å", on the day he killed her out of revenge for his three kids but even with that considered it was all for Teddy’s benefit and I think that’s what made him such a good here character as he seemed like the villain who was covered in darkness all the way through the film until we see what he was truly doing for Teddy.This i s important to the film because it gives us a twist of guilt for hating him and it also shows a whole different side to the story. The second person I am going to write about is the villain who is Dolores Chanal whose plays the role of a murderer, a wife and a mother. But at the start we see a sweet house wife who had a very loving husband and she was murdered out of cold blood which makes us feel sorry for her because she didn't deserve it but as the story begins to unfold we find out that none of that was true and that she was mentally ill and needed real help.We feel hatred for her as she rips her family apart and kills her three young children and ruins her husband’s life but we also feel a deep sadness for her because she really lost herself to the point she couldn't control herself and she couldn't be blamed for her actions. This is the most important role in the whole film because if we take this role away there would be no film, the story would crumble without the vil lain. The last character I am going to write about is the manic Byronic hero who is Edward â€Å"Teddy† Daniels who is better known as Andrew Laeddis.There is so much to this one character that I don’t see why he never cracked up before killing his wife, he served in the second world war and he was part of the Dachau liberation reprisals which means he seen some pretty disturbing things that were filled with darkness and then he came home to a wife who was seriously ill and he knew this, â€Å"After she tried to kill herself the first time, Dolores told me she†¦ she had an insect living inside her brain. She could feel it clicking across her skull, just†¦ pulling the wires, just for fun. She told me that. She told me that but I didn't listen.I loved her so much. â€Å", which shows he loved her so much that he couldn’t just put her away so he moved to a nice lake house in the country thinking that this would cure her but it doesn’t help, nothi ng helps. So when he comes home after a hard day of work and see his kids dead in the water he loses his self and kills his wife, in a way I think he didn’t just do it out of revenge for his kids, I think he did it out of love and mercy for his wife so he put her out of her misery and because of this I can’t make myself mad at him I only feel sympathy and sadness for his loss.This all came as such a shock that he made himself a second persona were he began to hate the real him, Andrew Laeddis, he knew he killed her but he got that lost in himself that he made up the second him. All this is vital to the story as a whole because he is a maniac yet he is a Byronic hero with his troubled past and how he tries to become a better person but what really struck me is how the film makers made the last sentence in the film very deep and dark, â€Å"Which would be worse? To live as a monster, or die as a good man? , because we can see that he is totally cured yet he would rather be lobotomized to forget what he done than to face it and live with it and to me that is very dark and gothic. The film makers made this film amazingly good, each technique made us think differently to the outstanding setting to the mind-blowing characters. They used every gothic term in the book and made it into their own way and it worked out well, they defiantly deserved the award they gained for this brilliantly well-made film. In my conclusion you can see I have written why