Utopia in Candide

Marco Flores 9/24/12 Utopian Lifestyle Throughout much literature such as Candide, by Voltaire, a concept of a Utopia is introduced. In this book, the utopian society was represented by El Dorado. Here, no realistic world ideals were present, as they were completely satisfied with what they had. They did not pray to God for help or even were curious enough to venture off outside the premises of their city. Lack of curiosity, which is completely against the norm of human nature, was what made them believe they have a perfect society.Most of all, in creating a fictional utopian society, Voltaire is satirizing classical European ways of thought, rather referring to them as the dystopia of the world. Utopias are essentially ideal societies that could never be duplicated in the real world of things. It is literally a fictional way of life that could only be strived for and never be reached. In the novel, they stumble upon El Dorado which is shown to be a magical utopian society. All men a re kind and equal to each other and no one seems to want â€Å"more†, which we as Americans have been accustomed to.They are not seeking to improve themselves in society, which is a concept so baffling for us to understand. It is difficult for us to understand because as a society the motto we live by is â€Å"we want more† and that is why we are far and away from a utopian society. We are never satisfied with what we have, while there in El Dorado, they simply are complacent with where they are. Unlike the citizens of El Dorado, that society was not achievable for Candide and Cacambo. Being an outsider, Candide could not simply drop his ideals to follow those of El Dorado, where gold and gems are just pebbles which they walk upon.Unlike the kids of El Dorado, they could not just play with the precious metals as if they had no value. Not only do their citizens undervalue gems which would make them prosperous throughout the world, but they are satisfied and do not worsh ip nor kill those who do not have the same beliefs as them. They don’t ask God of anything because they believe that what they are provided with is what they could and must use. â€Å"We do not pray to him at all, we have nothing to ask of him; he has given us everything we need; we thank him unceasingly,† 47). When Cacambo and Candide reach Eldorado, Candide concludes that this must be utopia, a place where everything â€Å"is for the best. †Ã‚   However, he is yet unhappy because he misses Cunegonde, and Cacambo has a â€Å"restless spirit† and is not satisfied, either. So, they leave because of their personal desires to achieve more wealth and fame back in Europe. The satire that Voltaire provides on the subject of a Utopia is that there is a great problem the world suffers is that the perfect state is unachievable.Although El Dorado provides a home with no worries or difficulties, Candide always wants more. There is no way to please human beings, even when all of your mistakes are undone and all men are equal. The true problem is that troubles still exist and there is no way to achieve complete happiness. Although El Dorado is seen by Candide as a true Utopia, it is rather the garden which itself is the true Utopia. In the end, they are left with the concept of the personal garden as their true paradise.Thus the theme of the novel is that happiness can only be achieved by concentrating on peace and well-being within one's self, rather than seeking adventures, riches, or material goods. It was the Turk at the conclusion of the novel that describes happiness is like a garden, where you must spend time to cultivate it and let it prosper. Candide realizes that you are the one that must create happiness as things don’t just happen for a reason. As the â€Å"worthy old man seems to have created for himself an existence far preferable to that of the six kings† has done. 93). Throughout his life, Candide has struggled with Pangloss’ philosophy of optimism, while he tries to connect what he’s been taught and what he sees before him. Pangloss always taught him to see that things were always for the best and that there is an explanation for everything. This is difficult for Candide, as he does not see how a world full of war, murder, poverty, rape, and starvation could remotely hold the philosophy that â€Å"everything is for the best in the best of all possible worlds†.On the other side, is Martin with his pessimistic view on the whole world. He sees everyone and everything in a bad light. It is not until the old man where Candide realizes that the world neither is the best or worst of all possibilities. Candide realizes that one can only be content with those around them if they are striving to achieve happiness within, rather than without. Voltaire explains to us that even when one reaches an ideal society where things cannot get more perfect, one is still not satisfied.Rather th an just satirizing the ideas of utopia, he is criticizing our very own human nature. After all attempts to reach bliss through religion and riches, Canide combines the teachings of his two professors, Pangloss and Martin, to the belief in a simpler life full of inner satisfaction where one spends his time cultivating his own garden. So, instead of being a place where no further improvement is necessary, Voltaire explains that a Utopian Life is rather one where you control the variables and focus on your own happiness rather than other variables.

Roger Mcgough Poem Analysi

Roger McGough was a well-known British poet who has written a lot of poems about inequality, life and unfairness between social classes. I have chosen to discuss and compare the following poem â€Å"The Commission†, â€Å"Nooligan† and â€Å"Streemin† of Roger McGough. The three poems I have chosen are mainly written in the area of inequality of this world and the unfairness of social class. In â€Å"The Commission† Roger McGough has written the contrast of the different social class and the difference between the wealthy and the poor. In the poem he wrote â€Å"In this poem there is a table.Groaning with food. There is also a child, Groaning for lack of food† this clearly stated out the different between the wealthy and the poor. In â€Å"Nooligan† he criticises the use of violence and bullying in school, he used the following lines â€Å"I’m a Nooligan don’t give a toss, in our class I’m the boss† to tell to the audience that everyone is born equal, no one should be hurt or to be treated differently to others. In the poem â€Å"Streemin† Roger McGough again criticises the inequality between the different social classes by using â€Å"But all these divishns aren’t reely fair†.Roger McGough’s poem is always very relaxed and smooth, never intense. Most of the time he seems like he is talking to himself or into his own deep thinking. In â€Å"The Commission† he used rhyme over the whole poem, with the relax tone, he presented his theme of the inequality like he was telling the audience about one of his dreams. However he used rhyming in the poem â€Å"Nooligan† to create a sense of humours, describing a bully in school, he presents his idea nicely to audience while giving them some fun.The poem â€Å"Streemin† isn’t written in formal language, slangs and short forms are used, this give the audience an idea that the person isn’t real ly educated, which presents his purpose for this poem perfectly. After reading Roger McGough’s poem, I have learned a lot about life and this world. His poem told me that everybody are born in to this world equally and that no one should be treated like slaves, no matter of this social class, skin colour, culture background or the wealth and poor.He presented this to the audience through his poem â€Å"The commission† in the first 4 lines of the first stanza. In the 2nd stanza Roger McGough have written that there was a photographer draws â€Å"a little Asian girl, Naked, wide-eyed, pleading† he points out the unfairness in this world very clear and sharp with just one sentence. After reading and a little thinking of the poem, I feel really tempered about the unfairness in this world and even a little sadness, I think this was also what the poet felt while he wrote down this poem.From his poem â€Å"Nooligan† it teaches me that everyone should deserve hap piness in this world, because to be born into this world and determined that they are going to die sooner or later was not a child’s choice, it was not their choice to be born in to a violence family, it was not their fault that the parents are devoiced. Therefore I think that everyone who was born into this world deserves to have their own happiness and no one should have the power to take it away from them. Roger McGough was writing about the bullies in school in this poem, they hurt people.The rhyme used in this poem have turned mood very humorous and he used the humorous to present to the audience about the bullies in his eyes. â€Å"Streemin† was one of the shortest poems Roger McGough has written. He described the feelings of the lower social class with just a few sentences. In the last stanza he written â€Å"But all these divishns arnt reely fair look at the cemetery no Streemin there† presents his idea of how the lower social class look at this world. T hey have not been educated, but this does not make them less of a person.They think it’s not fair that they have to be treated differently to all the other people who live in this world just because they don’t like reading and can hardly write. After reading Roger McGough’s poem I feel like I have learned a lot about this society, good side and bad side. I would strongly recommend Roger McGough’s to a young adult, or people who are about to walk into this society, because his poem taught me a lot of things and this might benefit people in a lot of ways. And personally I really like his poems, like the way he presents his ideas and like his idea about this society

Cheat Sheet Finance

* Sole proprietorships and partnership are subject to less regulations, easy and less expensive, no corporate inc tax. * Corporation easy to raise capital, transfer of ownership,limited liability ,unlimited life. * The conflicts between bondholders and stockholders can be reduced with the use of restrictive bond covenants. * Stockholders are more likely to prefer riskier projects, because they receive more of the upside if the project succeeds. * By contrast, bondholders receiving fixed payments are more interested in limiting risk. Bondholders are particularly concerned about the use of additional debt * Bondholders attempt to protect themselves by including covenants in bond agreements that limit the use of additional debt and constrain manager. * new shares of stock are being issued, this is a primary market transaction. * no new shares are created, this is a secondary market transaction * An initial public offering (IPO) is where a company issues stock in the public market for ? the first time. Its primary market. * Highly Inefficient:Small companies not followed by many analysts.Not much contact with investors. * Highly Efficient:large companies followed by many analysts. Good communications with investors. * Hedge funds have traditionally been unregulated. * derivatives can be used either to reduce risks or to speculate. * a larger bid-ask spread means the dealer will realize a higher profit. * Compensating managers with stock options can help reduce conflicts of interest between stockholders and managers, but if the options are all exercisable on a specific date in the near future, this can motivate managers to deceive stockholders. A stock is considered overvalued if its intrinsic value is smaller than its market value. * The income statement shows us the firm’s financial situation over a period of time. * Last year, Blanda Brothers had positive cash flow from operation; however, cash on its balance sheet decreased. which explain this? Answ:The c ompany purchased a lot of new fixed assets. * Company A and Company B have the same total assets, Return on Assets (ROA), and profit margin. However, Company A has higher debt ratio and interest expense than Company B. Which of the following statements is most correct?Company A has a higher ROE than Company B. * Double taxation refers to the fact that corporate income is subject to an income tax, and then stockholders are subject to a further personal tax on dividends received. Ace Industries has $2. 0 million in current assets and $0. 75 million in current liabilities. Ace decides to raise funds as additional notes payable and use them to increase inventory. How much can Ace’s note payable increase without pushing its current ratio below 1. 8? $0. 8125 million. A new firm is developing its business plan.It will require $600,000 of assets, and it projects $435,000 of sales and $350,000 of operating costs for the first year. The firm is quite sure of these numbers because of c ontracts with its customers and suppliers. It can borrow at a rate of 7. 5%, but the bank requires it to have a TIE of at least 5. 0, and if the TIE falls below this level the bank will call in the loan and the firm will go bankrupt. What is the maximum debt ratio the firm can use? 37. 8% Last year, Candle Corp had $200,000 of assets, $300,000 of sales, $20,000 of net income, and a debt-to-total-assets ratio of 40%.The new CFO believes a new computer program will enable it to reduce costs and thus raise net income to $30,800. Assets, sales, and the debt ratio would not be affected. By how much would the cost reduction improve the ROE 9. 00%? You want to buy a condo 5 years from now, and you can save $3,000 per year, beginning immediately. You will make 5 deposits in an account that pays 6% interest. Under these assumptions, how much will you have 5 years from today? $17,925. 9 You want to borrow $40,000 to buy a new car. You can afford to make monthly payments of $850, but no more.A ssuming monthly compounding, what is the highest rate you can afford on a 60-month APR loan? 10% You want to buy a new sports car from City Toyota for $62,000. The contract is in the form of a 48-month annuity due at a 9% APR. What will your monthly payment be? $1531. 39 Can the Effective Rate ever be equal to the nominal rate? a) Â  Yes, but only if annual compounding is used, i. e. , if M = 1. Why is it important to consider effective rates of return? a) Â  Investments with different compounding intervals provide different effective returns.A bank is offering you a credit card with an APR of 16%, compounded monthly. What is the Effective Annual Rate (EAR)? 17. 23% One year ago, you took out a 10-year, $15,000, interest-only loan. The APR on the loan is 7% and payments are to be made annually. What is the mount of the loan payment that is due today? $1050 A local charity receives annual income of $30,000 from a trust fund established by a generous donor several years ago. The tru st fund earns a fixed annual return of 6%. How much did the donor contribute to establish this fund? $500,000

Permissions Oversight and Overview Essay Example | Topics and Well Written Essays - 500 words

Permissions Oversight and Overview - Essay Example Anything to do with data security normally takes a different form in system applications. As developers continue coming up with systems that are beneficial in a way, there are some ill moated programmers who really want the secured data for their own benefit. They spend a lot of time looking for or developing software that would enable them hack the system and capture secure data. Data security will always take different forms in different systems. Access to files and folders still remains a major concern when it comes to computer shared resources. Generally it calls for the need to have file or folder protection. In an organization where there are a lot of shared resources and each individual is yarning to know what the top management has in store, it calls for the need of folder and file protection. This can only be achieved through training each and every member to secure the files that are mostly used. One can imagine a scenario whereby a hacker gains accuse to the human resource manger’s computer and start altering employee salaries. It will be really frustrating and it will put the organization in a mess. As technology continues evolving, new innovations come in place. Unfortunately, hackers are also mutating and they can never be reluctant to find a way of compromising data that is stored in each computer. This has even called for the public to be concerned about information that is given minus their knowledge. The organization should have its own dedicated servers managed by a contracted company to carry out data storage activities. Business unit leaders should be trained on new techniques of capturing and securing data. Business leaders should be well informed about hacker’s activities so that they can take data protection as a serious practice. Data security still remains a major concern in the society. Business leaders should be aware of modern techniques that are applied in securing data. A network analyst is always responsible for

Strong marketing plans Essay Example | Topics and Well Written Essays - 1500 words

Strong marketing plans - Essay Example Most of the successful companies owe their success to the strong marketing plans and marketing programs that they incorporate into their businesses. Here five companies have been chosen to study the possible improvements in their marketing programs. The aim of this paper is to identify at least two possible ideas that can be used by the company as a means to improve their marketing and their overall position in the markets. The suggestions made here are based on the promotional mix of the company as well as with a detailed view on the view point of the customers as well as the marketing managers. Rollerblade: Rollerblades is a well known company that deals with a wide range of roller-skates to meet the needs of all kinds of customers. The company has a website which has been developed with complete details of the retailers and the product range. One of the major areas that the company currently lacks is the use of an ecommerce website (Evans, O’Maley, & Patterson, 2004). Rolle r skates have a strong product line and this can be used to the advantage of the company. One of the first areas that the company can develop is an ecommerce website which provides the customers with an option to buy the products online. Secondly, it is important that the company invests in tools for better customer relationship management as this will help the company use the visits to the website as possible leads for revenue generating activities (Evans, Foxall, & Jamal, 2009). Using customer relationship management will prove to very beneficial for the company. As explained by McCabe & Wolfe (2000), â€Å"Making the Customer king is one way of improving sales. But a better one is making the right customer king. This discipline is called customer relationship management† (McCabe & Wolfe, 2000). Hence implementing the customer relationship management will help in identifying the potential customers and will also help in improved targeting as well (Evans, O’Maley, & P atterson, 2004). Specialized Bicycle Components: Specialized Bicycle Components is a company which deals with bicycle components and provides the customers with a wide range of bike accessories for specialized bicycle riders. The company presently caters to a wide range of customers across America, however clearly lacks a strong corporate strategy and strong marketing (Specialized Bicycle, 2011). Although the company has been able to develop a website, the website is not easy navigation and lacks the customer focus and user friendliness. The first suggestion to the company will be to focus on improving the website and making it more user friendly by improving the overall navigation style of the website and by ensuring that the website is search engine optimized (Specialized Bicycle, 2011). This will ensure that the company’s website is easily findable by the search engine which in turn makes it simpler for the customers as well. Secondly the company can focus on developing st ronger marketing and promotion strategies that the company can use to improve the overall position (Jobber, 2009). This can include more advertising in games and other events or also including advertisements on television and the local radio. This will help the company improve the brand awareness and will also assist in improved overall performance of the company as well. Specialized Bicycle  has a strong marketing mix and the company has a strong product line as well. The only area that the company is presently lacking in is the promotional activities (Kotler & Keller, 2008). Hence if there is a higher importance given to their area the company can improve the overall performance and also increase the overall revenues as well. BMW: Bayerische Motoren Werke Aktiengesellschaft (BMW) is a world class car manufacturer which is known for the premium cars.

Information Technology Is a Competitive Tool in an Evolving Literature review

Information Technology Is a Competitive Tool in an Evolving Hospitality Industry - Literature review Example To demonstrate this reality some of the instances of on-site applications of IT in hospitality firms comprise the implementations of physical devices for instance hotel information kiosks, department store touch screen displays, and self departure counters at hospitality firm. As well, on-site applications are less data based than on-site applications. In this scenario, some of the instances of off-site applications can be online transaction web sites and automated telephone systems (Schrier et al., 2010; Dabholkar & Bagozzi, 2002). According to (Hotelmule, 2010), in the past few years, the use of IT in the hospitality industry has increased extremely. Though, this travel has not for all time been without problems, but it has turned out to be obvious that information technology is currently a vital competitive tool in the hospitality industry (Hotelmule, 2010). According to (Branca et al., 2002), improving service quality and enhancing efficiency are the critical functions of informa tion technology in the hospitality industry. ... Moreover, a lot of researches such as (DiPietro & Wang, 2010; Cho & Olsen, 1998; Nyheim et al., 2004) discuss the role of information technology in strategy building and gaining competitive edge. According to their viewpoints, the information technology has turned into a vital strategic tool for hospitality firms for the reason that it helps them improve their organizational efficiency and strategic competitiveness. Thus, there is an increasing importance of the function that is performed by the information technology in improving a hospitality firms’ competitive edge, and as a result playing a significant role in the success of the hospitality firm. In point of fact, the use of information technology in the hospitality industry has been increasing at a rate quicker than at any other time in the past (DiPietro & Wang, 2010; Cho & Olsen, 1998; Nyheim et al., 2004). One reason of this increase could be the adoption of modern technologies by the younger generations as they became well aware of the usage of IT, thus they want to carry that into their accommodation, lodging and dining experiences. In addition, the decisions regarding the acceptance and implementation of new technology or IT supported systems have become a great deal more critical and as a result the majority of hospitality firms have started to transform their corporate or organization environment in order to upgrade roles and responsibilities for instance building a IT department, hiring technology experts, or a chief information/technology executive to watch over IT related decisions. In the hospitality industry, the implementation of information is vital for a wide variety of purposes. In this scenario, the basic purpose is to more efficiently use technology to

Victorian Era Assignment Example | Topics and Well Written Essays - 750 words

Victorian Era - Assignment Example The term ‘machine for living’ was coined by the French architect Le Corbusier. According to him he felt that a an owner of a house has needs and that is why a house should a machine for living. He was known for designs of Victorian homes which were designed with the idea and his vision for house being a machine for living. Gothic furniture is very influenced by gothic architecture. It contains the unique artwork which is related to church designs and trefoil shapes. Generally the upper back portion of the chairs is very similar the church designs and the carvings are similar to the gothic architecture. Still room was generally found in castles and large establishment in the medieval times. It was used as a distillery room and was connected to the kitchen. The room was mainly used to baking, preparing drinks and jams and the lady of the house of in charge of it. The two new rooms that were introduced during the Victorian era were the billiards room and the smoking room. Billiards room as the name suggests should not be confused with the game of billiards, rather the room was used as a place of entertainment. The smoking room was a place where men would often retire after their supper. In the earliest times, glass was considered a precious material and was so highly valued that it was only used by the wealthiest families as their windows. It started becoming more popular during the 14th century and was developed to make flat window glasses. The French glass blowers developed it for the first time and it was called the crown glass. This made it possible for house owners to start using glass for their windows. The Victorian Era was considered the time often fakes due to one particular reason. The faux fireplace was the reason behind it. When the parlor stoves became a common way to heating a room, they were most of time place in front of an existing fireplace. The Victorians would seal up their existing fireplace with

Solow-Swan growth model Essay Example | Topics and Well Written Essays - 750 words

Solow-Swan growth model - Essay Example The model begins with neoclassical production function presented by equation Y/L = F (K/L. making y the subject of the equation y = f(k), and this is represented by the red curve. Therefore, output per worker translates to capital per worker. From the graph, n = population growth rate, y = output/income per, k = capital per worker, worker, s = saving rate, L = labor force, and ÃŽ ´ = depreciation.The steady state is at point A where the two graphs interact. At this point, the first equilibrium, the output per worker is ever constant. When the investment cannot combat population output per worker the curve falls from y2 to y0. When saving per worker is greater than depreciation plus the population growth, the cumulative capital increases leading to shifting of the steady state from equilibrium A to B.The concept of Keynesian economics is based on the divine entity that can lead to over economic difficulties. The Keynesian economics model emphases on the fact that intervention put by t he government to necessary economic stability and growth during economic hard times. In this economic model, the government has a vital role to smoothen the business cycle bumps. The model stresses on the significant measures the government should take on spending, hiking, tax breaking among other measures for the economy to function best during the economic crisis. The main importance of Keynesian economics economy is that it helps governments to survive severe economic depression (Frank and Bernanke 54).... In this economic model, the government has a vital role to smoothen the business cycle bumps. The model stresses on the significant measures the government should take on spending, hiking, tax breaking among other measures for the economy to function best during the economic crisis. The main importance of Keynesian economics economy is that it helps governments to survive severe economic depression (Frank and Bernanke 54). According to Keynesian economics theory, the macroeconomic economy is significant than a market aggregate. Moreover, resource markets and individual commodities can easily lead to automatic equilibrium that can last for a long time. However, it does not guarantee fell employment. Nonetheless, the Keynesian economics benefit government policies since it gives a helping hand to the economy. IS/LM chart illustrates an upward shift in the IS a curve that indicates an increase private investment or government spending thereby leading to interest rates (i) due to higher output (Y) Great Recession The Great Recession is the estimated as the longest regression of between 2007 and 2012. Therefore, it is sometimes called the 2007 global regression or the lesser depression. It is related to the dominant global decline that started in December 2007 and registered a sharp down downward turn in 2008. The Great Recession affected the economy of the entire globe and some of the countries were hardly hit. The main characteristic of this recession was the systematic imbalance that led to global financial crisis between 2007 and 2012. Furthermore, it led to the European sovereign debt crisis. Regardless, of the European debt crisis, china and United States showed a continued economic growth; thus, these two nations becoming global economic

Effective Communication Skills in Healthcare Coursework

Effective Communication Skills in Healthcare - Coursework Example Patients often feel frustrated because their doctors do not apply patient-oriented communication skills which result into negative outcomes on the delivery of actual medical advice. Patients also complain of lack of important attributes of their physicians, such as empathy and kindness, which can lead to a communication gap between the two sides of the communication process (Hassali, Shafie, & Khan, 2012). It has been reported that patients’ concern on communication behaviour has positive outcomes in their level of satisfaction, and this kind of patients tend to be more submissive to treatment. On the negative side of it, poor communication skills on the part of the healthcare provider results in unsatisfied patients that reflects in the quality of the treatment and compliance to drug therapy (Lochman, 1983 as cited in Hassali, Shafie, & Khan, 2012). There are also reports that the lack of correct information results into inefficient health care, the inability of doctors and healthcare professionals to provide patients’ needs, and absence of respect and dignity of patients. On the other hand, health professionals also reported lack of skills in having good relationship with patients. According to NÃ ¸rgaard et al. (2012), healthcare providers should have positive relationships with each other, particularly in providing respect and appreciation to their peers so that they can provide respect and positive relationships with patients. There are problems that hamper the ideal patient-physician communication. Sometimes the healthcare providers have a busy schedule and need to treat many patients.

The European Convention on Human Rights & a scenario type of question Essay

The European Convention on Human Rights & a scenario type of question - Essay Example Again, the universal rights are observed to remain uniform in the various paradigms of the society and are applied equally irrespective of gender, mental capacities, physical aspects and the ethnicity as persisting within the society. The moral rights are inalienable. Taking into consideration the legal rights, these are artificial and are mainly created by the governments. Similarly, legal rights are usually applied to people within a particular society under the particular legal system. In this regard, various human rights legislation has been determined in order to protect the human rights within the society. In order to maintain the human rights of the people, the government of the UK had introduced the Human Rights Act in the year 1998 (HRA) (The Open University, 2012; The Open University, 2011). Correspondingly, this essay intends to discuss about the application of The European Convention on Human Rights (ECHR). Furthermore, the essay will discuss about the implementation of t he HRA 1998 within the UK. This particular essay further intends making critical evaluation as to whether or not UK protects the fundamental rights being mentioned in the ECHR. The Human Rights Act 1998 mainly delivers direction to the European Court of Human Rights conventions that binds the other courts of the UK. This reflects that the decisions being undertaken by the ECHR become the benchmark for the UK courts to follow it. The enactment of the ECHR mainly resulted from the work pertaining to the Council of Europe succeeding the Second World War. The aim of the Council of Europe being framed was mainly to achieve accelerated unity amidst the existing members with a motive to safeguard as well as realise the principles pertaining to the common heritage. Besides, the particular body also facilitates the social along with the economic progress in this regard. The Council of Europe further aims at applying the strategies being undertaken in

Professional Issue Essay Example | Topics and Well Written Essays - 3000 words

Professional Issue - Essay Example In nursing, a combination of clinical experience, technical skill and theoretical knowledge is required in providing high standard care (Funnell et al 2009). Hence, an Act of Parliament in 2002 created the Nursing and Midwifery Council (NMC) to regulate nurses, and protect the public by ensuring that nurses provide high standard of care to the patients (Kozier et al 2008). NMC code of conduct stipulates that nurses are obligated to act ethically and are accountable for their own actions (NMC 2010). This essay will reflect on the roles and responsibilities of a registered nurse in relation to consent to treatment. For this reflection, I will apply Driscoll’s (2007) reflection model that asks three main questions: What? So what? and Now, what? (Bulman & Schultz 2008). To protect the anonymity of patients and staff, real names shall not be used (NMC 2008). Nurse role in relation to consent What? Luke is an 18 year old male with a diagnosis of major depressive with psychotic sympt oms. He was admitted informally to acute mental health inpatient following an impulsive overdose few months after the death of his father. On a morning shift during my placement, Luke was elated in mood, very anxious and was observed to be experiencing auditory hallucination saying that â€Å"he wants to go and rest with his deceased father". Hence, Nurse A decided to urgently administer his medication after consulting with the duty doctor who prescribed Risperidone 2mg. Luke refused to take the medication stating that his mum has not been informed. However, Nurse A had an informal discussion with Luke where she informed Luke that he would not be allowed to the servery if he does not take his medication. Hence, Luke reluctantly took the medication without formally consenting to it. Hence, Nurse A breached the informed consent requisite to care when she failed to adequately provide information to Luke and his mother and enable them to make an informed decision. So What? Luke was adm itted informally and had previously made an advanced directive to have his mother make the medical decisions for him. Elkin et al (2007) noted that in advance directives, patients communicate their wishes or values about future medical care to help guide decisions that include overwhelming illness, sedating drugs or unconsciousness, when the patient can no longer participate. It is a means of empowering a person with mental illness by increasing autonomy and decreasing coercion in the treatment they receive (Kozeir et al 2008). According to the Department of Health (DoH 2008), patients may want to nominate a person to be notified of, or involved in, decisions related to their treatment and care. The involvement of his mum can have a major benefit for the treatment and care of Luke. DoH (2008) asserts that such involvement can provide reassurance to Luke, who may feel distrustful of practitioners who are relatively unfamiliar and unknown to him, or able to impose compulsory measures on him. However, Nurse A administered the medication without adequately informing the patient and his mother. Thus, nurse A’s actions violate Luke’s right to informed consent. The role of nurses is to gain informed consent based on the provisions on standards of conduct indicated by the Nursing and Midwifery Council (2008). Even if Luke handed the reins of the decision-making authority to his mother, Mental Capacity Act (MCA 2007) stipulates that patients must be informed in which circumstances they can be treated without

According to the US Department of Labor Essay Example for Free

According to the US Department of Labor Essay

Effect of Politics on Airlines and Breweries

Effect of Politics on Airlines and Breweries The Effect of Political Factors on the Airline Industry and the Brewing Industry, 2005 Politics has a huge impact on all businesses, and the range of its influence is broad. Political factors include statutes which may be implemented because of a UK governmental decision or a decision in Europe, or by the UK being a signatory to an international agreement. Other legislation arises in response to issues such as terrorist threats. Other political influences include trade agreements, restrictions and opportunities arising from foreign governments’ policies or opposition groups in the form of political parties or pressure groups formed by the public to address specific issues, who may challenge, delay or obstruct government plans. This essay looks at the impact of recent political factors on the airline and brewing industries. The Airline Industry In a speech delivered in June 2005, Derek Twigg, the Transport Minister outlined progress on the Aviation White Paper. He recognised issues with capacity, particularly with recent increases in demand for low-cost flights (Twigg 2005). A fifth terminal at Heathrow Airport is being constructed, and additional runways are planned at Stansted and Heathrow. However, there is opposition, focused on noise pollution, fuel pollution, the strain on roads and rail links to airports, and the destruction of countryside to accommodate airport expansion. The government’s pursuit of its policies depends, stated Twigg, on the ability to meet strict environmental standards, and airlines’ increased expansion depends on successful implementation of these policies. Energy Policy The UK government has secured a commitment from airlines to improve fuel efficiency and reduce emissions, but this will require investment from the airlines. The industry must strike a balance, spending on initiatives to become more ‘green’ in return for an infrastructure development policy from the government. Terrorism The 9/11 terrorist attack on the US had immediate consequences, with a drop in demand. This has had particular impact in the US, where a number of airlines have survived only because of Chapter 11 of US bankruptcy laws, which allows continued trading with protection from creditors until profitability is achieved. United Airlines has been operating under Chapter 11 for 3 years. Delta and Northwest are entering Chapter 11, and will probably follow a similar policy to United, focusing on international flights and disposing of smaller planes used for domestic flights (Field 2005). They will therefore continue to compete in the international market with protection: UK airlines would probably be forced out of business if they were to find themselves in a similar position. US anti-terror legislation requires foreign operators to undergo an audit by the Federal Aviation Administration, and to have a Part 129 Licence. Demand for transatlantic charters has been difficult to meet at times, due to many carriers not having the necessary authorisation (Wastnage 2005). Meeting new legislative demands has an economic effect on businesses due to the additional financial and human resources required. Terrorist attacks in holiday resorts are considered by many to be a response to foreign policy, particularly that of the UK and US. Consumer response is to book a holiday in an area considered safe, rather than to forego the holiday altogether, suggesting that airlines carrying holidaymakers should consider a portfolio of varied destinations. The instability of the market due to international politics has encouraged some airlines to carry out work through contractors (for example, Air Atlanta), who will provide aircraft and crew without the demand for the level of commitment required with an airline’s own staff and aircraft investment. The Influence of Europe The UK is required to adhere to European laws which may affect airlines. For example, UK legislation is being broadened to encompass an EC directive on Age Discrimination. From October 2006, one of its effects will be to outlaw forced retirement before age 65 unless it can be justified (www.agepositive.gov.uk). Current practice at British Airways is to retire pilots at 55: as many transfer to other airlines, it would appear unjustified. Salaries are much higher for pilots with long service at BA and the effect of having to keep them rather than employing cheaper new pilots could affect profits. Iraq War The Iraq war has impacted on oil prices. It has been argued that the agenda behind the US/UK decision to go to war was oil-influenced, with the US increasingly reliant on Gulf oil and hence having a particular interest in control of oilfields in the region (Cable 2003). Airlines are particularly sensitive to changes in oil prices due to their large amount of fuel consumption, and all airlines have recently had to choose between reflecting rising fuel costs in ticket prices or accepting reduced profits. Global Change The ‘BRIC’ nations – Brazil, Russia, India and China – are set to become more economically influential in coming decades. China has recently removed the barriers to private airline companies. Domestic flights in China have increased by 20% over a year, which equates to 17,000 extra flights per month (Brown 2005), as planes replace trains as the preferred method of domestic transport. This generates business for aeroplane manufacturers but places additional demands on the world oil supply. It is also part of a larger trend of China engaging more with the global economy, with the consequence of boosting wealth and consumption among its population. The Brewing Industry Environmental Issues Brewing, as with airlines, is affected by green issues. In July 2005, the British Beer and Pub Association reported a continuing fall in the energy used to produce a pint of beer to achieve double the industry’s target, reducing CO2 emissions by 13.9% (www.beerandpub.com, press release 16/2005). Although reducing emissions requires investment, meeting targets qualifies the industry for a rebate on the Climate Change Levy. Changes in Student Funding The student market is important to the brewing industry. Changes to student finances over the last 15 years have seen a switch from non-repayable grants to repayable loans to support study, with tuition fees added to student costs. This has not reduced student spending as might be expected. The average student spends  £7000 per year and 70% of students have part-time jobs (Turner 2005). Debt is accepted as the norm to meet study and living costs, with a wide range of lending sources available. Money for drinking is hence readily available, and Reachstudents, an independent marketing consultancy, claims that 29% of student spending is on entertainment (www.reachstudents.co.uk), including drinking. Extension of Licensing Hours The UK Government has proposed extended licensing hours in England and Wales: however, legislation is being opposed by the Conservatives and LibDems as well as medical bodies and organisations working to reduce alcohol problems. Implementation in November is threatened which could affect permissions granted for Christmas and New Year and reduce takings during the most profitable trading period of the year (Wintour 2005). Smoking Ban Initial plans to implement a smoking ban only in pubs where food is served have been changed in favour of an outright ban on smoking in all pubs (e.g. Carr-Brown 2005). Spirit is the UK’s largest pub chain and owns brands including Chef and Brewer. It suggests a gradual transition to pubs becoming non-smoking, anticipating that an immediate implementation could result in 5000 pub closures and 75,000 job losses across all pub companies. The chain JD Wetherspoon has already begun introducing a complete ban on smoking in a number of its pubs. However, it has recently reported a 4% drop in profits, with an even higher figure of 7% among its non-smoking pubs (Anon 2005). Binge drinking Binge drinking is somewhat double-edged for the brewing industry. On the surface, the increase in drinking to excess would appear to bode well for brewing industry profits. However, drinking large volumes often takes place in conjunction with drinks promotions, where lower prices mean a higher quantity must be consumed to give the same profit. JD Wetherspoon, responding to a recent drop in profits, suggested that the proliferation of binge drinking was keeping many consumers away from town centres and pubs (Anon 2005). Government policy on binge drinking has been criticised for its reluctance to take more extreme measures (e.g Plant 2004): however, there is pressure on the government to take steps to tackle binge drinking and the consequences for the brewing industry are uncertain. Could it open up a more profitable market by creating a more pleasant drinking atmosphere, encouraging more people to drink moderately? Or could the amount drunk in the UK drop significantly, or measures be too little to impact on the current situation? Fuel Prices The brewing industry is affected by the increase in fuel prices caused in part by the Iraq conflict, discussed previously. Transport and distribution costs have been increased by the rise in fuel costs, and consumer spending is also impacted by increased petrol and diesel costs reducing disposable income. While world oil prices affect fuel costs to some extent, a far greater proportion of the cost of a litre of petrol or diesel is the tax – both fuel duty and VAT – which are set by the Chancellor: domestic policy is having more effect than global oil price trends. Conclusion From the above, it can be seen that politics both in the UK and around the world impact on the airline and brewing industries in many different ways. While the industries can have some impact through lobbying the government, or by encouraging public support for industry-friendly policies, a significant proportion of political influences cannot be impacted by the industry, and potential threats and opportunities must therefore be addressed in each organisation’s business strategy. Bibliography Anon (2005) Wetherspoon presses on with no-smoking pubs (Press Association) in The Guardian September 3 2005 Brown C (2005) Air travel recovers to spread its wings above 9/11 clouds in The Scotsman 11 April 2005 Cable V (2003) Saddam’s other weapon of mass destruction: the potential economic fallout from a war in Iraq (from January 2003 lecture) www.lse.ac.uk/collections/globalDimensions/research/vcable.htm Cambridge Marketing College (1999) Marketing Operations (BPP Publishing, UK) Carr-Brown J (2005) Total ban on smoking in pubs and clubs a step nearer in The Sunday Times, 9 October 2005 Diageo plc (2005) Press release 1 September 2005: Preliminary results for the year ended 30 June 2005 at www.diageo.co.uk Field D (2005) Delta and Northwest shelter from creditors in Flight International 20-26 September 2005 (Reed Businss Information, UK) p10 Hall W (2005) British Drinking: A Suitable Case for Treatment? Editorial in The British Medical Journal2005;331:527-528(10September) Meikle J (2005) Pub firm changes tack on smoking ban in The Guardian September 5 2005 Plant M (2004) The alcohol harm reduction strategy for England in British Medical Journal 328 pp905-6 (17th April 2004) Turner S (2005) Drink in the Atmosphere in The Guardian, July 12 2005 Twigg (2005) Speech on UK government aviation policy, 28 June, by Derek Twigg, Transport Minister www.dft.gov.uk/stellent/groups/dft_aviation/documents/page/dft_aviation_038580.hcsp Wastnage J (2005) Brokers split on effects of tighter US security in Flight International 13-19 September 2005 (Reed Businss Information, UK) p35 Wintour P (2005) Minister cites support of police chiefs to head off licensing rebellion in The Guardian October 11 2005 Websites Brewers continue to lead battle on emissions British Beer and Pub Association 28 July 2005 Download Ref: 16/2005 www.beerandpub.com/download.asp?id_Doc=2121 www.agepositive.gov.uk (Government website devoted to Age Discrimination Legislation issues). www.reachstudents.co.uk Student statistics and profile

Historical Development Of Radio And Recent Radios Media Essay

Historical Development Of Radio And Recent Radios Media Essay Since mid 1990s, with the liberalization of airwaves in Uganda, private radio FM stations have been mushrooming and have challenge the four decades of dominance of state radio. Majority of radios are located in big towns while a few at the countryside. Despite the increasing number of radio stations countrywide, womens access and participation has remained minimal. In war torn northern Uganda, The Department of International Development (DFID) built a community station radio station-Mega FM. Today it is highly revered for womens empowerment in the region than any other radio station. This is article is twofold. First, it seeks to explore the development of radio industry and the position of women in the ever growing radio industry today. Secondly, it highlights how an alternative radio, specifically Mega FM community radio is contributing to womens empowerment in Northern Uganda. In Andhra Pradesh, India, community radio is being used for womens empowerments. (Hindi 2010). In Haiti, The Haitian Womens Community Radio Network (REFRAKA) facilitates radio production on local community issues including womens voice (Bell, 2010). In Burkina Faso, Radio Pengdwendà © is sued for raising awareness and increasing womens participation in development Koala 2008. In Niger, The Bankilarà © radio station help in local mobilization of women. (Kohler 2008). Examples of womens driven initiatives like these are endless. They demonstrate womens determination for public sphere in different societies where their voices can be heard in development. While in some societies women have been able to set-up their own radios i.e. womens radios, others have not been successful in getting this space. Women still share radios with men but with greater womens involvement and participations. In Africa, according to African Media Development Initiative (AMDI) Report, the last two decades have seen significant growth in radio industry (AMDI 2006). These growths have been in both community radio and commercial radios. Commercial radios are situated in major cities and towns while community radios have mainly dominated countryside. According to sterling et al, [t]he number of community radio stations in sub-Saharan Africa has grown from 10 to more than 800 in the last 20 years. (Sterling et al 2007). This makes community radios the most effective form of communication in rural Africa. According to Sibanda, listenership is estimated above at 91.1% in Sub-Saharan Africa (Sibanda 2001; Sterling et al 2007). Womens ownership of the radio is estimated at 67.8%. In Uganda, since liberalization of airwaves in the mid 1990s, there have been mass waves of radio stations (Khamalwa 2006). There are over 150 radio stations countrywide (Nassanga 2007:4) To date, radios are now in almost all major towns in Uganda reaching all sections of people in the society. These radios have bridged the communication gap between the urban and rural, literate and poor, men and women. The rural poor and marginalized women are taking active in broadcasting. Radio is the main source of information for Ugandans with very high listenership. According to Khamalwa, who cited Intermedia Report of 2005 and Uganda Census Report 2002, he writes that: Listenership in Uganda is very high, with InterMedia estimating in 2005 that 100% of the population had listened to the radio in the past year, 92.8% in the past seven days, and 73.7% as recently as the day before (InterMedia, 2005).The 2002 census showed that about half of households (49.2%) in the country reported that word of mouth was their main source of information, followed by radio (47.8%). This is compared with less than 1% of households who reported the print media (newspapers and magazines) as their main source of information and 1% for TV (UBOS, 2002). (Khamalwa 2006:14) In Gulu, DFID, commissioned and built a new community radio station, Mega FM, to serve the rural war torn northern Uganda with information needs (Ibrahim, 2007). This station is operational since 2002 serving the marginalized communities of former ex-combatants, women and other sections of the population in northern Uganda due to over two decades of war between the Government of Uganda (GoU) and Lords Resistance Army (LRA). It broadcast in local languages with news and some occasional government and NGOs programmes in English. The radio uses different broadcasting formats to suit different audiences. It employs 45 people with some acting as full time while other works as part time staff (Otim 2007). The revenue for sustainability is majorly generated from NGO sponsored programmes and some commercial advertised by corporate companies. This radio is the most stable radio station in northern Uganda with powerful signal reaching as far as South Sudan and Democratic republic of Congo. This article is an attempt to show the history of radio broadcasting in Uganda and the position of women in the current fast growing broadcasting industry. It seeks to highlight the contributions of a community radio to womens empowerment in rural northern Uganda while challenging the role of other mainstream radios in the country. It illustrates the importance of alternative media for women as emphasized by feminist media scholars (Jallov 1992; Steiner 1992). This essay proceeds in several steps. First it traces the historical development of radio in Uganda from the colonial time to latest developments in the industry. Secondly, it seeks to show the position of women in radio industry in Uganda to understand womens portrayal, coverage and their participations. In the third section, I discuss several contributions of Mega FM community radio to womens empowerment in rural northern Uganda and finally highlight the challenges of community radios for womens empowerment in countryside nor thern Uganda. Growth and Development of radio in Uganda In 1937, a Committee on Broadcasting Services in the Colonies was set up by the British government. This committee was charged with the responsibility of investigating the role of broadcasting in the colonies (Chibita 2006: ). This committee recommended that radio broadcasting was to be instrumental not only, and perhaps not even primarily for the entertainment, but for the enlightenment of the population for their instructions in public health, agriculture, etc (Kiwanuka-Tondo 1990:50). Acording to Chibita, it was until the 1940s, the British felt the need for communication more tha ever because they needed to explain it polcies, plans, programmes and intentions. It was by now clear that the print media could not carry out this roles. On recommendation of the Plymouth Report,The Uganda Broadacsting Servies was set up to cater for the interest of the colonial officials (Chibita June 2006:112). Kiwanuka-Tondo adds that this service was set up for major three reasons: Keep foreigners i nformed, mobilization and governance and public education (Kiwanuka-Tondo 1990:54). These reasons are similar to one at the Gold Coast, the modern day Ghana (Head 1979). Therefore in 1954, the first radio named the Uganda Broadcasting Service set up by the British colonial government (Matovu March 1990, Kiwanuka-Tondo 1990). English became the dominant language on the station with a few Ugandan languages. (Chibita 2006; Chibita 2010; Matovu 1990). Indeed, radio was used by the governement as an information channel for the primary benefit of the British perosnnel in Uganda, the Asians, and the small but growing group of Uganda elite. (Matovu 1990:348). The radio remained under the control of colonial govenrment. According to Chibita, before independence, the colonial govenrment controlled the radio. She adds that: Under colonial rule the locals had little access to radio as a political space either as employees or participants in the programming. Apart from monopolizing the airwaves, the colonial government enacted or applied specific laws and statutory instruments including the Penal Code Act of 1950 which criminalized a wide range of media offences including defamation, publication of false news, sedition and embarrassing foreign princes and dignitaries. Inevitably, at the height of the independence struggle, the role of radio as a political space was limited (Chibita 2010 ) By 1957, Ugandan languages had started to dominate the station but they had very limited time on the air. 8 languages were incorporated into the programming (Chibita June 2006). The languages include: English, Luganda, 4Rs, Ateso, Lwo, Lugbara and Hindustani (see Chibita June 2006). The languges shows attempts at regional represnetationby the Bristih governement. For example, 4Rs, (Runyoro, Rutoro, Runakore and Rukiga) are langauges in western Uganda, Lwo is primarily Acholi Langi and Alur in the north while Ateso is primarily eastern and Luganda, the dominant language in the central region. Lungauges like Lugbara were incorprated because of their disticnt aspect. In 1957, a committee again set up to evaluate the broadcasting service in Uganda (Chibita 2006 Matovu 1990). This committee was led Gervase Harley Chibita 2006). The committee finding was came out in what came to be known: The Report of the Committee of Enquiry into the Organization, Policy and Operation of the Governments Information Services. According to Matovu, this report underscored the relevance of broadcast services in the country. The report was also critical of the short broadcasting period in Uganda. Among the problems, It cited the lack of a more comprehensive news services as well as the low standard of translation and presentation over the microphone. Other criticisms were lack of sufficient programs reflecting the life, interests and culture of the African outside towns, insufficient attention to the needs of women listeners; and lack of diversity of views on current political affairs. The report also noted that local talent in many field was not being fully encouraged and developed. Also, little was being done to establish broadcasting as a patron of the arts. On the whole, the report summed up, the significance of many of the important elements in Ugandas life and society was not being adequately brought out in the programs. (Matovu 1990:349) Besides being critcal, It also made major recommendations on which the evolution of the Uganda Broadcasting services was to rely. It set up goals for the stations. Some of the recommendations included: Brodcasting in both English and Uganda local langaguges; proper prgramme content including information, education and entertainement; integration of local talent and music and drama; introduce broadcast in secondary schools and finally encourage use if English as a unifying langauge because if varity of Uganda langauges (Matovu 1990:349-350). In 1962, Uganda gained its independence. Uganda Broadcasting Service became a government broadcast station (Kiwanuka-Tondo 1990). It was renamed Radio Uganda (Matovu 1990:350; Chibita 2010). Ugandan started getting access to the radio. Radio became a tool for national consolidation (Chibita 2010 ). Many different programmes and languages were added. By December 1962, Radio Uganda was bordacsting in 13 languages and the weekly total number of hours brodacst has risen from 19 hours in June to 112 in Decmeber 1962 (Matovu March 1990:351). There was no language policy guideline developed by the British for inclusion of the different languages. Chibita states that The Bristish Colonial governement did not have a written policy on language use in the media. She adds that in the post-independece years, The local langauge that got adpoted by state brodcaster came on board one by one, first basing on demographic consideration and later through political pressure (Chibita 2006:114). Due to increasing number of languages, broadcasts started on two channels .i.e. red channel and blue channel. The blue channel is for listeners who speak the Bantu language of the east, west, south and central regions. The red channel broadcasts to listeners who speak vernaculars from the north and north-east (Kiwanuka-Tondo 1990:54). To increase coverage, four booster stations were set up in the four regions of Uganda to ensure countrywide coverage. These booster stations included Bobi in the north, Butebo in the east, Mawagga in the south and Kyeriba in the west (Kiwanuka-Tondo 1990:54) This did not mean every person had access to the radio. It did not reach everyone since very few people could afford to own radio in the early post independence years. To complement radio Uganda, the first television station in Uganda was opened in 1963. This came to be called Uganda Television popularly referred to as UTV. This was a Black and White model. It was until 1975, that Idi Amin, a man known globally for his reign of terror in Uganda from 1971-1979, introduced the first coloured television in the face of Ugandans (Kiwanuka-Tondo 1990). To enhance coverage, countrywide, The TV boosters were set up in Mbale in the east, Soroti in the north-east, Lira in the north, Masaka in the south-west and Mbarara in the west (Kiwanuka-Tondo 1990:54-55). The television access was much harder. It was accessible to only a few privileged persons especially elite and government civil servants. It is important to note that the introduction of Radio Uganda and Uganda Television laid the foundation for development of the broadcast media in Uganda. From 1963, Ugandas politics started changing drastically. There was no clear demarcation between the central government and Buganda kingdom. When Apollo Milton Obote became the first prime minister of the Republic of Uganda, tension developed between the central government and Buganda kingdom because Kabaka of Buganda was accorded the the position of ceremonial president (Chibita 2010) at the time of Independence. The tension between the Republic and Buganda kingdom continued for a long time eventually culminating into what is often referred to as Uganda crisis of 1966. Obote abolished kingdoms and he went ahead to proclaim himself as the president of the Republic of Uganda. According to Kasozi et al, the [t]raditional rulers were deposed in 1966-1967 not through votes of their subjects but by decree;à ¢Ã¢â€š ¬Ã‚ ¦endorsed by the members of parliament (Kasozi et all:59). Kabaka Mutesa was deported to UK. According to Chibita, Radio Uganda slowly mutated into a government mouthpiece that was used to denounce those perceived as opposition, who, needless to say, had little access to this channel. She adds that political programming gradually became highly unsafe so radio resorted to parroting government propaganda and patriotic songs. (Chibita 2010: ). This souring relation between the central government and Buganda kingdom greatly affected the development of a free media in Uganda. In 1971, Amin came to power through a military coup. He à ¢Ã¢â€š ¬Ã‚ ¦seized power from President Milton Obote, the man who led Uganda to independence in 1962. (BBC). On assuming power, he reconstituted all the ministries and replaced them with his right hand men. The military became the centre of the government. He restructured the ministry of information by à ¢Ã¢â€š ¬Ã‚ ¦employing military people to head the Ministry of Information and Broadcasting, hiring and firing editorial staff at will and interfering, sometimes physically, in editorial policy and content. (Chibita, 2010: ) The years in between saw Idi Amin kill journalists and nationalize newspapers, a reversal that . . . significantly limited the role that the media could play. (Tabaire 2007:194) This greatly affected the growth of media in Uganda. Only radio Uganda and Uganda Television operated but with firm grip on them by them by the dictatorial regime. When Idi Amin was deposed by the support of government of Tanzania in 1979 (Tabaire 2007), in 1980, Ugandans went to poll to elect their president. Former president, Obote, was again elected as the president although there are claims of rigging. His second term popular known as Obote was short-lived. Many observers including the incumbent president, Yoweri Museveni, claims the elections was not free and fair. He formed the NRA and started a guerilla war against the then democratically elected government of Uganda but in 1985, Obote was toppled internally by his army man General Tito Lutwa Okello in a military coup. Obote for the second time was deposed by his own army leaders. Immediately, Okello urged all political and insurgent groups to support the new government, but the large NRA group refused to join. Peace talks occurred between the government and the NRA, but no agreement was ever reached.(Marblestone 2005) The prevailing political atmosphere and legal regime combined to make it impossible for Radio Uganda to serve as an arena that contributed meaningfully to political competition or participation.(Chibita, 2010: ). On January 26, 1986, Museveni seized power from General Okello (Borzello 2007, (Natukunda-Togboa 2008)). According to Batabaire, Museveni took the oath of office on 29 January 1986 promising that the occasion did not simply amount to another mere change of guard but a fundamental change. In the spirit of this statement, Musevenis NRM government has indeed allowed freedom of expression to a greater extent than previous Ugandan governments (Tabaire 2007:230). He was then been glorified for making significant improvement compared to the past regimes of Obote and Amin. There was libration of airwaves in 1990s. Kavuma remarks that Museveni à ¢Ã¢â€š ¬Ã‚ ¦was originally labeled one of a new breed of African leaders was because of media freedoms. Magazines and newspapers thrivedà ¢Ã¢â€š ¬Ã‚ ¦and broadcast media were liberalised, leading to the creation, over the years, of more than 150 private radio and television stations (Kavuma 2010). In 1995, the new constitution of the Republic of Uga nda bestowed the freedom of speech on Ugandans (Constitution of Uganda 1995) This according to Tabaire earned president Museveni international praise for cultivating a relatively liberal media climate' (Tabaire Bernard 2007:204). There was a rise in private FM stations in Uganda. Radio Simba became the first private radio station in Kampala and Uganda. In 1994, Capital radio was again licensed. Later Sanyu FM emerged in 1995. All these were commercially driven radio stations. Radio Simba broadcast in Luganda while Capital and Sanyu are predominantly broadcast in English with only News in vernacular Luganda only. These first three private stations showed the way and in a decade the airwaves became so crowded. Each region started setting up a radio that would broadcast in its own languages. It worth noting that as several private radios emerged; the government owned Radio Uganda lost popularity due to attractive and more entertaining programme from private FMs. In 2005, the Ugandan two giant media houses: Uganda Television (UTV) and Radio Uganda were merged through the Uganda Broadcasting Corporation Act of 2004 and became into effective on November 16, 2005. (Chibita, 210: ). Women and radio in Uganda. After a decade and half of the United Nations Fourth World Conference on Women in September 1994 in China, it recommended among many things: increased participation and access to media for women, there have been little gains for women in the media? There is still: Little women participations and access of women to media. There is still continued imbalanced in media and stereotyped portrayal of women. In Africa, women still lag behind both decision making and participation in media programming. This paper surveys women access to radio in Uganda. It covers among other things: number of women in radio, women coverage, portrayal and participation and finally a snapshot of factors hindering women participations. In Uganda, there is inadequate data if not almost none on women in decision making and participation in the radio industry. Many surveys on the state of media in Uganda only illustrate: Radio as the most popular media in Uganda. It estimates radio access to be at 92%. It also shows radio is also the main source of information for most Uganda. Many show ownership of the radio stations. Some surveys also show the increasing popularity in community radios while some also highlights the competitions among commercial radios. None of these shows exhaustive data on womens access and participation in mushrooming radios in Uganda. However, according to Global Report of Women in Media in New Media conducted in the Eastern African countries of Ethiopia; Kenya; and Uganda; surprisingly, it shows Uganda has the highest proportion (42 percent) of women employees in media organizations (Kiage and Macakiage 2009:1) followed by Ethiopian and lastly, Kenya at 30% and 26 % respectively. The report shows gender segregation in three radio station in Uganda. It points out that The Central Broadcasting Corporation, Radio Uganda employs 12 female and 48 males. KFM, a Kampala based radio station affiliated to the Monitor News Papers of the Nation Media Group, it employs 11 female and 9 male and Radio Mama employs 23 female and 12 male. However the report does not show what the male and female employees do but it highlights that There is widespread shortage of women professionals at senior and executive level. Only about a third of positions in top management and senior management are women (Kiage and Macakiage 2009:2). The ab sence of women in top managerial positions makes it harder for women to participate effectively through expression and decision-making in media. According to Daisy Anne Namono, Board member of Uganda Television, There is a woman at the level of Deputy Managing Director at the Uganda Broadcasting Corporation and a few others at the level of Manager Radio or Editors. . . . The institutional structure does not allow effective participation of the Deputy Managing Director in decision making (UN Public Information 2009). This illustrates the challenges of women in the mainstream media in Uganda. The Coverage of women in Uganda is found to be very little (Nassanga 2002). According to Nassanga, citing Uganda Media Womens Associations baseline survey in 1994, women received 16% of the media coverage (Nassanga 2002). This coverage are agin concentrated on urban women or those who occupy significant position in society (Nassanga 2002). Women are potrayed as mothers and caretakers (Nassanga and Nattimba 1994). Nassanga argues that media often potray women as à ¢Ã¢â€š ¬Ã‚ ¦inept, loose, sex objects, and so on. Women were usually portrayed in traditional domestic roles, and in feminine occupations which involved caring or giving service. The few in professional jobs were often shown as social misfits, especially if they had marital problems. (Nassanga 2002), Mukama remarks that womenà ¢Ã¢â€š ¬Ã‚ ¦ are also invariably portrayed as brainless, dependent, indecisive, subservient and sport for mens pleasure. She adds that Educated working women activists are portrayed as audacious insu bordinate agitators, while those who opt to remain single are portrayed as prostitutes, social degenerates, and immoral beings who sleep their way to the top. (Mukama 2002:147). According to Uganda Media Womens Association and Fredrich Ebert Siftung media report of 1998, findings show that: Women are perpetually stereotyped as domesticated, given to leisure, fashion and beauty interests. They are also invariably portrayed as brainless, dependent, indecisive, subservient and sports for mens leisure. Women are persistently objectified as mens possession. It adds that Educated working women are projected as audacious insubordinate agitators, while those who opt to remain single are portrayed as prostitutes, social degenerates, and immoral beings sleeping their way to the top. Those who hold high political or administrative positions are branded as incompetent and insufficient. They are ultimately demonised and isolated as irrational and inefficient. (UMWA FES 1998:11) Lewis and Boswell, citing Nassanga, the Ugandan mainstream media institutions are ruthlessly masculinist environments that wholly ignore gender-sensitive reporting, and practice extremely hostile forms of gender discrimination. (Lewsi Boswell 2002). As a reslut, mens dominance, Wanyeki argues that women à ¢Ã¢â€š ¬Ã‚ ¦do not have the means to express their own realities, debate their interpretations of those realities and engage in discussions about potential solutions with decision and policy makers (Wanyeki 2000:33). Ojiambo asserts that Mianstream meida has done very little to help women organisations and women at alrge demistify (this kind) of stereotypical thinking (Ojambo 1999:11). Conclusively, Nassanga points that in terms of types of media, radio was found to be accessible than print media to women (Nassanga 2002). Finally, on factors hindering entry in managerial position and participation and, several reasons are cited. Anyango cites negative portrayal and poor working condition (Anyango 2009:24). Nassanga see it as due to lack of gender policiesà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. and keeping women for special purpose reporting (Nassanga 2002). According to According to Anyango, Research findings indicate that the Ugandan patriarchal society places a lot of barriers in a womans career path thereby inhibiting professional advancement. Right from birth, it is written that societal norms, values and practices are inculcated into boys and girls such that the boy acquires knowledge and skills for self survival and independence. (Anyango 2009:25). Ojiambo mainstream are doing very little in to alleviate womens position (Ojambo 1999). Nassanga In sum, the reviewed works illustrates inadequacy of data and insights in Ugandas media on women. They reveal little coverage on women and the negative portrayal and several factors hindering women in achieving a gendered media in Uganda. However, not all negative. For example, Khamalwa claims that in the last five years, more women compared to men joined Journalism (Khamalwa 2006:13) According to Anyago, there has been womens improvement in media coverage due to affirmative action by the governement and aslo the rise of women like Action for Development (ACFODE) and Uganda Media Womens Association (UMWA) which have championed womens by advocating for positive portrayal and public education and sensitization (Anyango 2009). In Uganda, with the growth of alternative media especially community radio stations, there are avenue for women participations and expressions. In these stations, womens participate in programming. Women have enough space for voicing their concerns although they s till lack representation at managerial level. Further study is required to fully understand the women in radio industry, if meaningful gender balance is to be accrued in Ugandas radios and media. How is it then done with Mega FM community radios? Women are underrepresented in media content when compared to the 50% of the population which they constitute. In reality many more women work than we get to see or read about in media content. (Zoonen 1994:30) Towards contributions of Mega FM to womens empowerment There has been contestation about the status of Mega FM. This has generated a great deal of debate. One group argues that Mega FM is a community radio while others reject this proposition and claim that it not a community radio at all. A community radio by definition according to UNESCO is A community radio station is one that is operated in the community, for the community, about the community and by the community.  [1]  It adds that It serves a recognizable community; It encourages participatory democracy; It offers the opportunity to any member of the community to initiate communication and participate in program making, management and ownership of the station; It uses technology appropriate to the economic capability of the people, not that which leads to dependence on external sources; It is motivated by community well being, not commercial considerations, It promotes and improves problem solving.  [2]  Whatever their view points, Mega FM calls itself a community radio a nd has been revered for according space for womens participation in their programming. It employs and produces many women programmes than any radio station in northern Uganda. It has been awarded for participation of women and children.  [3]   David Okidi, the station manager: Our programming is based on the fact that we need to inform and entertain so even when we are informing we need to do so in a way that is very interesting. So, coming from a background of conflict, our kind of programming should not forget the fact that listeners are depressed and the programming should appeal to them.  [4]  Its programming is similar to womens community radio in Andhra Pradesh, India, where The radios team of reporters collect stories related to agriculture, education, health issues, womens empowerment.  [5]  Womens programmes are mainly pre-recorded and played as magazines. This is because of lack of access to telephone access by women. Besides recording, womens participations are still welcome through phone-in into on-air programmes and letters which are read on the stations. Contributions The power of community radio to mobilize groups and bring change to societies is well recognized.)  [6]   Community radios and constructive broadcasting: Mega FM promotes constructive communication for in northern Uganda. Their constructive broadcasting is shape by their understanding concerns and challenges in the community. Programme makers argue that they have wealth of reporters who constantly keep them informed in most community events. According to one radio presenter, doing a community programmes require understanding of the community.  [7]  One radio producer adds that our programming is not just about giving women platform to talk, it about involving them in programming and developing content while aiming at one outcome together.  [8]  This reflects through understanding of radio programming. Elisa et al believe that Using radio as a catalyst for social change and development requires thorough understanding of the principles of radio programming. Such principles include the importance of clearly identifying and defining the specific target audience, ensuring continuity o f radio programming and making certain that programmes have a strong, locally relevant message.  [9]  In this way Mega FM works to show positive portrayal of women while carefully highlighting the issues for public understanding and tackling issues that emerge within society. Programmes are tailored to moderated and tailored to meet needs. According to Dyere womens group leader, who is a regular on Mega FM, she notes that Mega FM deals with womens issues that emerge within our different places.  [10]  Additionally, another one woman adds that It does not seek to damage women but it reports in an honest, responsible way.

The First Triumvirate :: Ancient Rome Roman History

The First Triumvirate "3 paragraphs, why did Caesar, Pompey and Crassus need the (amicittia) First Triumvirate." Crassus' motives for the need for the First Triumvirate according to Scullard are as follows, "Crassus supported a request from a company of tax-gatherers that the Senate should adjust a bad bargain which they had made in contracting for the taxes of Asia." His supporters had found out that Asia had been 'economically raped' due to the Mithradatic wars, where Asia was sandwiched. Cato, basically turning Crassus' political career towards the wall and going nowhere, rejected the one-third rebate. This was really bad in political terms his career had stagnated for such a politically ambitious man. Pompey's motives for the need of the First Triumvirate are according to Scullard both political and personal. As Scullard seems to suggest, " ... Pompey had been rebuffed by the Optimates in both his private and public life. Cato rejected a suggestion that Pompey should marry one of his relations, but of greater importance was Pompey's double request that his eastern settlement should be ratified by the Senate and that land should be provided for his veterans." Pompey who had promised his veterans land. The way he disbanded his army and approached the Senate alone requesting his reasonable requests seems to suggest that he was fairly confident that he had achieved enough, and that the Senate would pass the request, but instead the Senate rejected his requests. A few attempts where made to pass the land bill for his troops with the use of Afranius and Metellus Celer both proved ineffective. His political career had too stagnated and hit the wall, this would be going nowhere. The senate rejecting the ratification of the eastern settlement, which is perfectly normal due to the fact that sources suggest that Pompey did it on his own, will and did not consult the senate, so the even though what he did was an extraordinary achievement the Senate can say no and so they did. Caesar upon arriving back from his outstanding success, in Spain he paid back his enormous debt to Crassus and still a multi millionare. On his return he wanted a triumph and the consulship, but since he could not as a commander enter the city to stand for election, he asked the Senate for permission to stand in absentia. "Though there were precedents, the Senate refused." Caesar abandoned his triumph and entered Rome as an ordinary candidate.

What drove Eliza to change? What does it mean to be high class? Essay

In George Bernard Shaw’s didactic, Victorian play Pygmalion, Linguistics Professor Henry Higgins’s perceptive ears are offended by the sound of Eliza’s lowly, Cockney accent, so he wishes to change it into a flawless, pleasant voice that would blend in among high society. Higgins is a sarcastic and rude character who treats Eliza badly throughout most of the play, sometimes not even acknowledging her presence. This brings up the question of why she tolerates his rudeness. What drove Eliza to change? Change is desired when we face conflicts that must be resolved. Another question this play presents is: What does it mean to be high class? Is it as Henry Higgins says it is, that it is just the proper way of speaking? Can the â€Å"right† sociolinguistics or money or heritage give someone high status? We can wish to change when wanting to improve ourselves, to satisfy others who we hold in esteem, to meet demands placed upon us, but most importantly, a successful change must come from self-motivated reasons. A change forced upon a person is like no change at all. After the pressure, the expectations, the possible threat of that comes with authority, have all been removed, a change can only last if the subject being changed had wanted to be changed in the first place. Initially, she wanted to improve her speaking voice so that she could find a better job, and with a better job, better prospects in every part of her life. She realizes that she can do this with Higgins’s help—she recognizes his expertise in this subject, but he is unwilling to help her until she pays him a high sum that she cannot afford. Higgins’s peer Colonel Pickering’s attention is brought to Eliza’s plight and he feels for her, so he strikes up a wager with Higgins and ... ...see any kind of challenge in Freddy, so he was not of so much interest to her. George Bernard Shaw’s message, though, is that affection for another person should not be disguised as distaste, for eventually, the person we love will move on to somebody else who treats him or her as he or she deserves to be treated. In a way, Eliza’s plan to marry Freddy is a type of poetic justice against Higgins, who, even though exhibits the proper grammar and speech of gentility, is not truly a gentleman. His behavior and attitude are just inexcusable for a heroine like Eliza. From this irony and dark humor in Pygmalion, we learn that we should be genuine and reveal our true feelings for a love interest eventually, even if it is slowly to keep ourselves from being hurt—we do not want to meet Higgins’s lonely fate. He could have had Eliza, but his caustic behavior kept them apart.

ter :: essays research papers

JERUSALEM (Reuters) - An attacker police suspected was a Palestinian woman detonated explosives in Jerusalem's main shopping street on Sunday, killing herself and an elderly Israeli and wounding dozens, Israeli police said. The blast on Jaffa Road was the third attack on an Israeli city center in less than a week and raised the specter of fresh Israeli retaliation. It was also likely to increase Israeli and U.S. pressure on Palestinian President Yasser Arafat (news - web sites) to do more to rein in militants behind the mounting wave of bloodshed. Israeli police said the bomber and an 81-year-old Israeli man were killed, but the circumstances of the attack were not immediately clear. ``We are not calling her a suicide bomber, just a bomber. She is not an innocent bystander. There is a host of possibilities regarding how the bomb went off,'' police spokesman Gil Kleiman said. He said they suspected she was a Palestinian. It was the first time a female bomber has carried out a fatal bomb attack in Israel during the 16-month old Palestinian uprising against Israeli occupation. ``We've had intelligence warnings on woman suicide attackers, albeit not recently,'' Deputy Public Security Minister Gideon Ezra told Reuters. There was no immediate claim of responsibility. CYCLE OF RETRIBUTION The Palestinian Authority (news - web sites) condemned the attack. In a statement, it called on the United States, which last week postponed a truce mission by its envoy Anthony Zinni, to send him back to the region without delay. Two days ago a Palestinian suicide bomber killed himself and wounded 25 people in Tel Aviv. Last Tuesday, a Palestinian gunman killed two Israeli women on Jaffa Road, near the scene of Sunday's bombing. Police shot him dead. Voicing criticism of Arafat after Friday's blast, President Bush (news - web sites) told reporters: ``I am disappointed in Yasser Arafat. He must make a full effort to rout out terror in the Middle East.'' Sunday's explosion occurred near the Sbarro pizzeria where a Palestinian suicide bomber killed 16 in August. Photos Reuters Photo Asked about Israeli retaliation, Dore Gold, an adviser to Prime Minister Ariel Sharon (news - web sites), said: ``The military will bring its recommendations for the approval of the political echelon.'' Israeli jets fired missiles on Friday at Palestinian security targets in the West Bank and Gaza, wounding two Palestinians in retaliation for Friday's suicide bombing attack. And an Israeli missile strike on Thursday followed the shooting attack that killed the two Israeli women.

APC 309 Strategic Management Accounting

Module Title: Strategic Management Accounting Module Code: APC309 Individual assignment SUNDERLAND BUSINESS SCHOOL Date: 16/04/2011 Introduction: As Gowthope (2005, p. 148) said that: â€Å"A budget is a plan, expressed in financial and/or more general quantitative terms, which extends forward for a period into the future. Budgets are widely used in organisations of all types and sizes. † –Budgeting actually refers to the process that, after the strategic plan of the business has been made, companies made a short term plan (usually one year) to meet the strategic purpose. Traditional budgeting has offered a lot of contributions in so many years? ractice; no one has a better summary of all advantage of traditional budget as (Umapathy, 1987, p. xxii): â€Å"I believe that budgeting provides managers with a wonderful opportunity to rejuvenate their organisations. There is no other managerial process I am aware of that translates qualitative mission statements and corporat e strategies into action plans, links the short term with the long term, brings together managers from different hierarchical levels and from different functional areas, and at the same time provides continuity by the sheer regularity of the process. . So, many organisations use a „traditional budget? –the short term plan that meet the strategic purpose of the organisation- because of the easiness of preparation and its simplicity to coordinate budget across various departments. But it seems it is more and more unsuitable for the modern business. In this paper, I will give a brief induction for traditional budgeting; and then discuss the strengths and weaknesses of the traditional budgeting; last I will explain and evaluate the alternative approach that will be more accurate and work for today? dynamic markets. In the second part I will tackle the working capital concept by giving some ways to improve parts of Working capital in XYZ limited which is a medium sized manuf acturing business. Today, reducing costs, improving quality, and saving time through all parts of an organisation are the mantra of executives in every industry. In their pursuit of those goals, however, they tend to overlook working capital productivity because it is an indirect measure. They see it as a narrow financial calculation and miss its link to the overall systemic performance of an organisation. As a result, executives forfeit a powerful lens to track improvements across the company. Section 1: Budget and Budgeting: â€Å"Budget reflects a choice – not an easy choice, but the right choice. And when you think about it, the only choice. The choice to take the responsible, prudent path to fiscal stability, economic growth and opportunity. † –George E. Pataki. An American politician. The use of budgets dates back to 1920 where it was used as a financial tool for business enterprises (Hofstede, 1968, p. 20). The budget is an indispensable management tool or as Horngren, T. et al, (2000, p. 178) said: â€Å"the most widely used accounting tool for planning and controlling organisations†. A budget is an estimated plan over a given period of time expressed in monetary terms for the allocation of funds and distribution of scarce resources through internal communication to get the planned activities done. When used properly a well designed budget can be a helpful tool in decision-making, it can ensure the controlling process and performance measurements, facilitate communication, and can act as a motivational tool. (Highered. mcgrawhill, accessed 2011) â€Å"Budgeting may be defined quite simply as the process of compiling budgets and subsequently adhering to them as closely as possible† (Maitland, 2000, p. 1). Though budgeting process is complex, time consuming and requires a lot of decision-making (refer to Appendix, figure. for an outline of the budgetary process), it is an essential part of the strategic planning process that helps communicating the goals of the organization and facilitates, coordinates and controls various departments of the organization in order to steer the company to its desired goals, it involves the annual cycle to plan actions, better coordination and allocation of resources, and at the end measuring and controlling performance with regard to the pla ns agreed. Traditional Budgeting Approach (TBA): There are various methods to prepare a budget. Here we are concerned with the traditional approach to budgeting known also as the incremental budgeting which involves basing next year? s budget on the current year? s results plus an extra amount for estimated growth or inflation (APC309 Workbook, 2008). It is claimed that in many organisations the traditional budgeting remains widespread, and that 99% of European and US companies are using budgets and have no intention of abandoning them, it was also stated that over 60% of those companies claim that they are not highly satisfied with their current budgeting systems and are continuously trying to improve the budgeting process to meet the demands set for management in creating sustainable value (report: Better Budgeting, 2004, p. 2-3). From this perspective it is obvious that traditional budgeting approach and budgets in general hold many benefits as well as problems. Implementing TBA on a static market: When implemented within businesses, such technique will be more suitable for firms where each year? s performance and activities are similar to the previous one and conditions are predictable, an active market that can take up large sales which do not change much in relation with changes in prices and where demand is slack. If we take an example of a company „A? operating in a static market, let? s say that our company is selling „sugar?. So for such company using the TBA (Traditional Budgeting Approach) will be perfect and will work well because first, sugar is a necessary good so the market demand is steady i. e. the buying behavior of sugar does not change much, it is a food basic that people consume on a daily basis, the market demand in this case is predicted and quite unchanged, so „A? an constantly base its expenditures and estimated revenues on those of previous year and that makes it suitable for our company here to be using an annual budget based on historical data, thus, will make it easier to compare actual results with budgets and monitor organizational functions. Second, senior managers won? t be forced to spend an amount of time reviewing budgets. Again, focusing on the benefits of TBA we can say that this approach enhance controlling and is asy to prepare and understand , administratively unambiguous and simple to operate, so this method is cheap. It is probably the simplest method that ensures a quick and low preparation costs, however, I would insist on the point that for any business it? s good to provide and introduce change gradually, therefore, the only major weakness that would limit our company „A? is the fact that senior managers will never be able to have a general and overall picture of the performance, and also some people will be offended when it comes to supervision, humans tend o work at their lowest possible standards especially when there is lack of motivation and rewards, as a matter of fact the budgetary control touch on the culture of blame and mistrust, plus there is a fact that scarce resources will not be allocated effectively and efficiently so that would create an obstacle and prevent employees from performing at their best, and their creative spirit would then be stamp down. Implementing TBA on a dynamic market: â₠¬Å"Fixed budgets don? t work today. A budget is a too static instrument and locks managers into the past – into something they thought last year that it was right. To be effective in a global economy with rapidly shifting market conditions and quick and nimble competitors, organisations have to be able to adapt constantly their priorities and have to put their resources where they can create most value for customers and shareholders. † Juergen H. Daum. (A management and executive adviser) As Juergen explained, budgeting tools that were created to serve businesses back in the manufacturing era where production costs and revenues were foreseeable will not be effective in today? s „information age? where the market is globalised. This traditional annual budgeting system is not suitable or relevant in rapidly changing markets, many companies believe that budgets do not deal with intangible assets like brands and knowledge and fail to focus value (Davies T. and Boczko T. 2005 p. 408). In today? s global market where conditions and demands are unpredictable and hard to be determined in advance, an event like 9/11, the Arab? s revolution, and the earthquake that hit Japan will definitely change the way organisations do their businesses especially those big companies that are opened to the global market, in this matter, adopting a raditional budgeting approach will cause more damages. Considering a company „B? operating in a typical dynamic changing market let? s assume here that „B? is a hotel business where each year? s activities and number of tourists accommodated are completely different than the previous year and hard to be predicted, this kind of businesses system is changeable, adjusted constan tly and boost employees to give their best with waking up their creativity spirits, our company „B? needs a full use of its potentials and should keep innovating in order to survive in its market and that would not be achieved if employees and managers are not motivated. For „B? to become the success that all companies are striving to reach today, it has to avoid relying on historical performances or fix their employees performance on fixed budget to deliver the planned outcome, and if adopting any method of budgeting it should do so by designing it on a „bottom-up? basis. So, in a dynamic market a use of TBA would cause more problems to such companies. TBA is inaccurate for our company „B? where each year is very different to the previous one in terms of activities, cost, and market demand. Here, I would suggest the use of the ZBB (Zero Based Budgeting) approach since the number of tourists change according to seasons and unexpected events worldwide, it will be beneficial to re evaluate all of the company? s activities from a zero base annually and respond to any condition changes within the environment each year. Thus, inefficient and inaccurate activities will be removed and any wasteful cost will be cut which means a better allocation of resources, also, this technique promotes the bottom-up of budgeting which will automatically lead to bring up the motivation of employees. Nevertheless, the weakness of this method is that each pound spent must be justified, and if we have a big company which held too many activities, using a ZBB will generates more work that is hard to managed, and because decisions are made at the budget time, it will be difficult to react and deal with changes that might occur during the year, so here as a suggestion the company while performing the zero based budget may use a rolling budget every year. Furthermore, it will be challenging especially for private organisations that have indefinable activities and discretionary cost to be put into decision packages. There were some argues about the traditional budgeting approach being as a barrier to change. For that Hope and Fraser (1997) suggested a new alternative process to budgeting which is termed as â€Å"Beyond budgeting approach†. They claimed that this approach will free people from the top-down performance contract and allows a use of knowledge and best allocation of resources to satisfy customers and beat competitors. This alternative way of budgeting is about the development of leadership principles and help decision making to be made. The thing about it is that this model does not lead to change in some parts but require a systems transformation. (Refer to appendix, figure: 2 for a budgeting and beyond budgeting model). However, even with this model that will break managers free from the annual performance of budgeting, it has a disadvantage that it underpinned their organisation? s performance transformation. To alleviate all those limitations, companies must seek for alternatives approaches that combines and put in practice the benefits of each approach without forgetting to give priority to employees and managers? otivation, the human aspect behavior plays a crucial part in every business because success of any company nowadays rely on its number one asset which is the human labor (knowledge, know-how, expertise, experience†¦.. etc. ). Section 2: Working Capital: Nowadays, the market requires companies to diversify its products and services within a short time delivery, so, companies are striving to keep o n track with global markets? need and competition from other rivals in order to meet the customers? expectations and satisfy their needs. For that, companies will have to focus its resources and potentials to create the business? value, satisfy the shareholders and balance between its liquidity and profitability, this will be through improving all forms of cash flow and increasing their working capital productivity. In an article from (tutor2u, accessed 2011) working capital is: â€Å"The period of time which elapses between the point at which cash begins to be expended on the production of a product and the collection of cash from a customer† (Refer to appendix, figure. 3 for working capital cycle) Working capital is the concern of all firms; it is defined as the current assets minus the current liabilities (working capital = current assets – current liabilities). While in the APC309 Workbook, (2008) it was said that: â€Å"Working capital required because the company has to pay for goods and services before recovering the money from customers, and represented by the difference between current assets and current liabilities. † Company XYZ: a manufacturing business: Considering XYZ Limited, a medium sized manufacturing business. For such manufacturing businesses, XYZ needs to spend cash to purchase raw materials (inventories) and manufacture them. While waiting for the finished goods to be sold it needs to stock them. After selling the goods it can incur some costs. And before receiving the revenue (cash) it waits for the cash receipts from the customers (accounts receivable) and can delay the payments to vendors (accounts payable). So, working capital is an important source of cash throughout the business cycle. (Refer to Appendix, figure. 4 for a diagram of the Working capital cycle in manufacturing firms). Improving XYZ’s working capital: Focusing on working capital will help XYZ? s manager to create lasting value, examine the organisation? productivity and efficiency, and XYZ will become stronger. Starting with the following formula: (working capital = current assets – current liabilities) to analyze the operating cycle of XYZ in order to improve its working capital. Liquidity assessment: cut-down the operating cycle. Shorten XYZ? s operating cycle and cash holding costs by maintaining a cash balance, this would be done through a trim of the stock on hand – the XYZ company however should pay attention not to be in short of stock which will affect it badly and will be unable to meet its customers? emand-, also, make a consignment of stock obtained, lowering the time needed to manufacture the goods and selling them, and a cut down of cost which will definitely increase their cash. Stock when necessary: reduce inventories. Inventory surplus is one of the ways to neglect any cash sources, so in order to boost cash flow; XYZ would better reduce production time and its inventories and lowering them to avoid over production. By a reduction in inventories meaning made a consignment of stock, managing the supply chain and varying the goods manufactures. Also, to increase profitability, XYZ can benefit from cutting costs through this reduction in both inventories and warehouse space needed. Accounts receivable funding: get paid now. Until the customer pays XYZ, the sale is not considered as achieved. The working capital cycle must be completed or the company will regret making the sale if the customer went away without paying. So, XYZ should take into consideration terms of payments, invoices and well manage the cash. Some ways to improve the cash will be speeding up cash collection, ameliorate the reduction of payment terms and collection processes, besides, a strong credit control and a rigorous collection procedures will help to positively improve profitability. While collecting past due cash, XYZ should secure favorable payment terms, obtain payments, approve new customers and maintain a good relationship with clients that pay on time while keep an eye and be careful from both doubtful and risky clients. Accounts payable: negotiating the best agreements possible. While dealing with suppliers, XYZ should rethink payment terms and avoid early payments. Paying its suppliers before the due date is strongly unacceptable and better be avoided, and accomplished within or after the due date. Raising terms and procedures of payments, and optimizing discount is highly recommended. Seeking an increase in cash flow operation and the company? s profitability will be achieved by asking for longer credit terms from suppliers, and if possible take inventories on consignment. Other ways to improve working capital can be to consider leasing when thinking of purchasing equipments this will improve the amount of cash in short term only but can lead to additional costs in long term. Also, consider outsourcing and benefit from price differences. And always negotiate and try to get discounts, besides there is the possibility of converting debtors? cash into factoring or utilizing a bank loan or overdraft. For a XYZ Limited to have working capital the current assets must exceed the current liabilities, it is managing the use of both current assets and current liabilities to improve the company? s short-term liquidity. There is a direct connection between working capital cycle and business performance. Hence, the most important thing that? s needed to improve and have an efficient working capital cycle is not actually focusing on components of balance sheet that are: inventory, accounts receivable, and accounts payable but is the business cycle TIME that is measured from the time we identify the customer? s need, till we receive the payment of the finished product. Then, by reducing any necessary cash or inventory we will succeed to reduce our working capital cycle. Almost any business performance improvement effort influences the working capital (W. C) cycle productivity of the business here talking about XYZ and will also affect other businesses that deals either directly or indirectly with it. For example if XYZ did not succeed in collecting cash from its clients it cannot be able to pay its suppliers and debtors and that will be bad since the relationship between them and XYZ will be sensitive so, that would build a miss trust and XYZ will find difficulties to be supplied or get credits this later will cause trouble because it will not have any raw materials and the business will then stop operating. Taking XYZ limited as a manufacturing business, any of the ways to improve its W. C that was mentioned above will help cut down costs and boost overall working capital productivity by shrinking inventories and driving down accounts receivable. Also, the results behind paying suppliers before the due date would lead to reduction in working capital productivity. XYZ and should closely track its competitors? improvements to ensure that it is performing better. Furthermore, it can be useful to benchmark itself with regard to other industries for perceptions and opportunities to improve working capital productivity and cash flow. Benchmarking the performance of XYZ? system as a whole more accurately with regard to benchmark with other companies in the same sector would be of benefits. References: -APC309 Module Workbook, 2008. „Strategic Management Accounting Version 1. 0?. University of Sunderland. -Davies T. and Boczko T. , 2005. „Business Accounting And Finance. Second Edition.? Mc Graw Hill Education, p. 408. -Drury C. , (2001) „Management Account ing for Business Decisions. Second Edition.? Thomson Learning. -Gowthope C. , (2005) „Management Accounting for non specialists, 2nd Edition?. Thomson Learning, p. 148. -Hofstede G. H. , (1968) „The Game of Budget Control?. Koninklijke Van Gorcum & Comp. N. V. , Assen, p. 20. -Hope J. and Fraser R. , (1997) „Beyond budgeting: breaking through the barrier to „The third wave. Management Accounting, London. -Horngren Charles T. , Foster G. , Datar M. (2000) „Cost Accounting: A Managerial Emphasis, 10th edition?. Upper Saddle River (NJ). Prentice Hall, p. 178. -Lucey T. (1996) „Management Accounting, 4th Edition?. London: Letts, p. 108. -Maitland I. (2000) „Budgeting for Non-Financial Managers: how to Master and Maintain Effective Budgets?. London. Pearson Education, p. 1. -Satish B. M. (2002) „Working Capital Management and Control: Principles & Practice?. New Age International (P) Limited, Publishers. Web sites: ? Behavioral Aspect of Budgeting: http://highered. mcgraw-hill. com/sites/dl/free/0074711717/57451/Budgeting_Ch09. pdf [Accessed the 25th February 2011] ? Better Budgeting: A report on the Better Budgeting forum from CIMA and ICAEW. (2004), Chartered Institute Of Management Accountants. P. 2-3 http://www. cimaglobal. com/Documents/ImportedDocuments/betterbudgeting_techrpt_2004. pdf [Accessed the 28th February 2011] ? The Beyond Budgeting Round Table (BBRT) www. bbrt. org [Accessed the 5th March 2011] ? Beyond budgeting http://www. juergendaum. com/bb. tm [Accessed 5th March 2011] ? Working capital cycle http://tutor2u. net/business/finance/workingcapital_cycle. htm [Accessed 20th March 2011] http://blog. maia-intelligence. com/2009/06/15/working-capital-management-and-bi-part-ii/ [Accessed 20th March 2011] Appendix: Source: Lucey, 1996, p. 108. Figure. 1: Outline of the budgetary process. Figure. 2: From traditional budgeting model to the emerging management model „beyond budgeting? Source: http://blog. maia-intelligence. com Figure. 3: Working capital cycle. Source: tutor2u. net [accessed 20th March 2011] Figure. 4: working capital cycle for a manufacturing firm