Thursday, October 31, 2019

Motivational Interviewing Case Study Example | Topics and Well Written Essays - 1000 words

Motivational Interviewing - Case Study Example Approaching verbal abuse requires entails a set of five changes before the client can come into an outcome. The first stage is the precontemplation stage whereby the client is unaware of the need to change hence does not intend to change. The second stage is the contemplation stage whereby the client is aware of the need to change but has not made the decision yet. Thirdly is the preparation stage whereby the client makes decides to take a step towards change in the future and has already tried changing but has been unsuccessful. The fourth step of change is action in which the client has started working on the change with measurable success but not the full expected outcome. The fifth stage is the maintenance stage whereby the client has already attained the set goal and is now working maintain the acquired status (Cormier, Nurius, and Osborn, 2009, p.231). In response to the different stages of change, I intend to follow through a set of interventions specific to each step of change. During the precontemplation stage, I should keenly listen to the client while ensuring comfort as a measure of encouraging the client to transition to the next stage. In response to contemplation stage, I should focus on educating the client about change while focusing more on the advantages in support of the client’s ambivalence about the change. During the preparation stage I should take the client through the possible alternatives while emphasizing on trying some of them. This is meant to give the client a taste of the change process thereby encouraging change acceptance. During the action stage my main role is to take the cline through appropriate strategies to prevent backslides once the expected goal is achieved. Finally, interventions in the maintenance stage are meant to provide emotional support to the client once the change has taken effe ct. After successfully going through the change process it is important

Tuesday, October 29, 2019

Exam question Essay Example | Topics and Well Written Essays - 1250 words

Exam question - Essay Example Furthermore, overseas empires were created for the sake of prestige since during this period; most of the main European powers rivaled one another on the continent. The main European powers, such as Britain, France, Spain and the Netherlands, as a result of their rivalry on the European continent, sought to show their superiority overseas and this is the reason why such nations as Spain developed huge empires in the Americas and in Asia. Anti-Semitism had a long history in Europe and it had developed over the centuries to become one of the bases upon which most of the views concerning Jews in European society were made. The Dreyfus Affair was one of the most blatant shows of anti-Semitism to be displayed in nineteenth century Europe and this is mainly because of the fact that most of the accusations made against Dreyfus were false. The Dreyfus Affair was mainly driven by the feelings of humiliation that France still felt over the loss of Alsace and Lorraine to Germany in 1871 and it is for this reason that Alfred Dreyfus, a Jewish officer in the French Army, came to serve as a useful scapegoat. One of the main reasons for the development of the accusations of treason against him was because he was a Jew from Alsace and his Jewishness alone made him a culprit in the eyes of the law and the state. The belief that Jews were a treacherous people made it people for a significant part of the French public to believe the a ccusations against him. Many European nations can be blamed for the occurrence of World War I and this is because of their tendency several years before the war to form alliances which were based on protecting one another from attacks from countries which were not members of their alliances. For instance, Britain, France, and Russia formed the Triple Entente and this was an alliance based on mutual protection so that if any of the countries named above was attacked, the other

Sunday, October 27, 2019

Animal Rights For Farm Animals Sociology Essay

Animal Rights For Farm Animals Sociology Essay The paucity of legal scholarship and teaching in the area of animals and the law is puzzling, particularly given the general interest in, and intense debate about, the treatment of animals by humans over the last 30 years. The lack of interest in Australia is ironic, as it was the work of the Australian philosopher Peter Singer, in the highly influential book Animal Liberation, which can be said to have reinvigorated much of the modern debate about the status of animals.  [1]  By contrast with the Australian uninterest, countries such as Sweden, the United Kingdom, Finland, Switzerland and the Netherlands have moved to ban the cruel practice of keeping pregnant sows in sow stalls, Australias most recent Model Pig Code provided for a minor increase in stall size and a generous 10 year phase in period for a 6 week limit on the use of sow stalls. Moreover, the deplorable practice of keeping hens in battery cages continues to be legal in all Australian jurisdictions while the EU has banned the use of all battery cages by January 2012. Further to this, the United States legal academy has been actively exploring legal issues relating to animals for a number of years. The Lewis and Clark Law School, in Portland, Oregon, has established the National Center for Animal Law and publishes an annual journal, Animal Law.  [2]  Approximately 40 law schools in the United States offer courses on animals and the law.  [3]  The legal profession in the United States has been no less active. A large number of State Bar Associations have established animal law sections or committees. Activist attorneys established the independent Animal Legal Defense Fund (ALDF) in 1981. The ALDF not only provides free legal advice and assistance to prosecutors in cruelty cases, but also maintains a national database of cruelty cases, and provides support for lawsuits that test the boundaries of animal law.  [4]  Certainly, Australias poor animal welfare standards in comparison are a fundamental flaw of Australian animal protection laws. Nevertheless, even if the State and Territory Governments decide to implement ambitious welfare standards, as the legislation stands, these standards would go substantially unenforced. As such, this essay attempts to explore the current legal system governing our animals and in the process it will bring to light the deficiencies that currently exist. The focus of which will be on the treatment of factory farmed animals and how Australia continues to lag behind the rest of the world in developing a legal system that effectively shuts out animal cruelty. The notion of animal law is one that is highly complex yet ironically extremely underdeveloped. This in turn has led to mass confusion about the treatment of animals by various bodies. According to voiceless, over the last 30 years, there has been a dramatic increase in our understanding of animal intelligence and behaviour and a broad acceptance that animals are sentient beings that have a right to live free of suffering. This has led to the recognition that the existing legal system has failed to provide animals with access to justice.  Ã‚  To address this failure, two streams of law have been developed that aim to use legal mechanisms to improve the lives of animals.  [5]   1. Animal welfare laws may be defined as those laws that seek to promote the interests of animals, within a legal framework that characterises them as property. In essence, animal welfare law sanctions exploitation of animals but seeks to define acceptable limits to that exploitation by prohibiting unnecessary pain and suffering.  [6]   Some examples of activities considered necessary under Australias current animal welfare laws include:  [7]   Confining millions of pigs, chickens and other farm animals in concrete and steel sheds (modern factory farms) with no access to the outdoors, little to no access to bedding material and  little to no meaningful contact with their young; Denying anaesthetic during painful procedures such as tail docking, castration and teeth clipping; and Using a range of methods from baits and traps to guns and bows and arrows (in some states) to kill millions of wild animals defined as feral or game every year. It is under this area of law that Australia is clearly lacking in its commitment to the protection of animal welfare. Ultimately, such necessary activities are permitted on the basis of efficiency and economics. This is further reinforced by Francione who argues that most animal welfare legislation is based on an understanding of animals as commodities (evidenced by the significant exemptions and qualifications typical of such laws, including the use of animals for food and for scientific research).  [8]  However, the imposition of cruelty for economic reasons alone is unjustified and essentially this needs to be reformed. For Singer, a utilitarian, the qualified protection provided by animal welfare legislation reflects a failure to give equal consideration to the interests of animals. In turn, this failure reflects speciesism an irrational, discriminatory and morally unjustifiable preference for the interests of humans over animals.  [9]   Public consideration of the issue of cruelty to animals tends to focus on the treatment of companion animals and animals used in research. Wolfson and Sullivan argue that this focus also underpins law-making and legal scholarship.  [10]  Yet, they point out, it is farmed animals that account for almost all animals killed by humans (in the order of 98 in every 100 killed).  [11]  This is once again a clear failure in the development of an effective body of law. The protection of animal welfare and rights is clearly a mirage of hope. This is primarily based on the notion that anti-cruelty legislation has been called upon because of the impact that humans are having on farmed animals, yet our legal bodies continue to ignore such blatant actions and focus on an area of law that appeases society without actually effectively addressing the issue at hand. Ultimately, as will be discussed later, this creates a false sense of security amongst humans that our governments are effectivel y targeting animal welfare rights. In the United States these animals are invisible to the law. At federal level, farmed animals are exempted from anti-cruelty legislation.  [12]  States are also increasingly incorporating customary farming exemptions. If industry participants can establish that particular treatment of a type of animal is commonplace and accepted industry practice, no criminal liability can arise based on that treatment, regardless of how cruel the treatment might actually be. The end result is a profit-driven industry, with a proven record of sustained infliction of cruelty on animals, which is largely self-regulated on issues of animal welfare.  [13]  Further to this, legislation in Australia exempts farming from cruelty offences, and although most jurisdictions have adopted codes of conduct for the treatment of farmed animals, these are not always compulsory, and are not subject to wide public scrutiny. Thus, the issue of profit making industries again go es to the core of animal welfare rights. The failure to understand animal welfare rights over economic progression will inevitably ensure that this remains a perpetual problem. Until society puts animal welfare ahead of profits then Australia will remain in a contained cyclical downfall with respect to the protection of animals. It is at this point where the implementation of animal rights law may help to aid the development of animal protection in the future. 2. Animal rights law may be defined as an area of law which seeks to question animals well-entrenched status as property, with a view to securing fundamental rights for (at least some) animals.  [14]  The quest for animal rights is not a pursuit for the same rights that humans should have. Essentially, animal rights lawyers argue that animals should not be treated by the law as mere things. This area of the law is based on the assumption that unless animals have rights, they will continue to be treated by society as resources to satisfy human wants and needs.  [15]   Thus it is the development of this area of law that is essential to the proper development of animal welfare laws. The development of these two areas ultimately complements one another with the hope of eradicating the issues that arise under the first type of legal system. That is, the protection of animals from unnecessary pain and suffering only. Singer may regard animal welfare legislation as a positive development, but would argue that to be effective such legislation needs to consider the interests of animals and humans equally. It is here where animal rights law begins to reflect such an ideological stance, and as already discussed, this is a major step in the development of an effective body of law that deals with animals and humans. Whilst the need for legal advocates is an urgent one, animal law, as already discussed is a relatively new body of law that is still in its infant stages of development. In the United States, animal law has been developing at an increasing rate over the last thirty years. However in Australia, there are still only a handful of advocates (committees, universities and organisations) actively debating these issues. A 2006 survey conducted in connection with the Federal Governments Australian Animal Welfare Strategy found that participants had a shallow understanding of animal welfare issues and that there appeared to be assumptions by the general public about animal welfare and the existence and enforcement of legislation to protect animals from mistreatment.  [16]  Thus, this clear lack of transparency and education with respect to the law inevitably inhibits the ability of animal law to grow as a serious body of law. In recent years, increased scrutiny and criticism of intensive factory farms have changed the way that animal industries market their products. No more hiding beneath a veil of secrecy hoping that issues such as sow stalls, battery cages and meat chicken growing and processing wont be discussed and debated. The social justice movement of animal protection is rapidly picking up momentum and animal industries are now, more than ever, being called upon to justify or change their practices. However despite this change in perception, it is clear that Australia is still falling behind in the protection of intensively farmed animals. This can primarily be linked backed to the argument that animals can never gain adequate protection under the law without a fundamental reappraisal of their legal status as property. For example, according to the American lawyer Gary Francione, because their interests are evaluated against this status as property, the outcome is almost certain: people win and a nimals lose.  [17]  He takes the view that, although an animal treatment by its owner may ostensibly be limited by anticruelty laws, property rights are paramount in determining the ambit of protection accorded to animals by law.  [18]  If we say that an animal is property, he declares, we mean that the animal is to be treated under the law primarily as a means to human ends, and not as an end in herself.  [19]  Thus, to expand legal protection and remedy available to factory farmed animals, a uniform and settled approach on standing must be established upon the principle that animals are not merely a means to human ends but have by virtue of themselves, basic moral rights.  [20]  Ultimately, the treatment of animals as property inhibits the ability of the law to protect their rights as it would be extremely unlikely that standing can be established. As Cassuto argues, animals lack legal protections because they are commodified property whose worth emanates from thei r market value.  [21]  In other words, systematic abuse arises is sanctioned in the discourse of property because such animals are not considered as individual, sentient beings but a mere commodity.  [22]  Granting standing to a plaintiff to sue to enforce an animal welfare statue therefore can serve to interfere in another individuals property right. The conflict of interest that arises is therefore an inherent problem within this body of law. The continuation of animals being associated as mere commodities will essentially inhibit the development of animal rights and ultimately will ensure Australia remains behind the rest of the world. The notion that factory farmed animals are mere commodities with no measurable rights is made apparent especially in our NSW legislation. The legislative framework governing the lives of animals on factory farms is indicative of the dichotomy drawn between farm animals on the one hand and companion animals or endangered species on the other. As already pointed out by Wolfson, public consideration of the issue of cruelty to animals tends to focus on the treatment of companion animals and animals used in research. This is made no more apparent than in our legislation. Firstly, NSW implemented the Companion Animals Act 1998 (NSW).  [23]  The Companion Animals Act covers the responsibilities and rights of the owners of companion animals, such as cats and dogs. The aim of the legislation is to protect the rights of animals and their owners in balance with the rights and needs of others in the community. Thus, where NSW attempts to convey to the public that it is serious about animal r ights, it appears that this is only with respect to companion animals. It is an unfortunate occurrence as it has created a sense of security amongst the public that our state is serious about animal protection, yet the truth of the matter is that we are neglecting the primary group of animals that are in need the most. In NSW, the key piece of legislation is the Prevention of Cruelty to Animals Act 1979 (POCTAA).  [24]  One would assume that this may provide some protection to farmed animals. However, this is clearly not the case as Peter Sankoff suggests An examination of POCTAA as a stand-alone document further supports the suggestion that the animals best protected by NSW animal welfare law are animals the community has the most immediate and intimate relationship with.  [25]  Provisions in the Act establish stringent definitions of cruelty contained in sections 4(2) and 5 in which the following is an act of cruelty whereby an animal is unreasonably, unnecessarily or unju stifiably beaten, kicked, killed, wounded, pinioned, mutilated, maimed, abused, tormented, tortured, terrified or infuriated, over-loaded, over-worked, over-driven, over-ridden or over-used, exposed to excessive heat or excessive cold, or inflicted with pain. In section 4 of the POCTA Act, animals used for the production of food and industry are defined as stock animals comprising cattle, horses, sheep, goats, deer, pigs, and poultry. By virtue of this definition they are exempt from numerous acts that would come under the definition of cruelty if these acts were committed against an animal not defined as a stock animal.  [26]  Such exemptions are facilitated by the establishment of a legal defense to an alleged cruel practice through section 24 of the POCTA Act whereby a person is not guilty of the offence if the court is satisfied that the act or omission in respect of which the proceedings are being taken was done to a stock animal in the course of various industry practices.   [27]  Such practices sustaining the defense include ear tagging or branding and all acts if an animal is less than two to six months of age depending on the species of animals. Stock animals are also exempted from section 9 of the POCTA Act which stipulates that confined animals are to be exercised. Under 34A the POCTA Act, Industry codes of Practice can be adopted as guidelines, relating to the welfare of farm animals meaning that it is the Industries themselves regulating animal welfare in factory farms. This essentially creates a clear conflict of interest because rather than establish independent bodies or legislative frameworks, removed from subjective bias such as monetary concerns it appears that the government is content with self regulation that is clearly ineffective. Further to this, an examination of the other regulatory instruments that work alongside POCTAA further support the suggestion that being a high visibility animal is legislatively beneficial. Exhibited a nimals, the highest visibility animals, are granted the full range of protections available under POCTAA, and then they have their own piece of additional legislation in the form of the Exhibited Animals Protection Act 1986 (NSW).  [28]  The protections available to animals in circuses, zoos, and those used in theatre and film, are strong and comprehensive. The reason EAPA was created was due to the public outcry over the poor conditions being provided for animals exhibited in some circuses and fauna parks.  [29]  This demonstrates how important visibility is to good legal protections, and essentially this highlights the chronic issue plaguing farmed animals as they are completely removed from the spotlight. Thus it is clear this is an extremely underdeveloped area of law, as Wolfson identifies, it is farmed animals that account for almost all animals killed by humans (in the order of 98 in every 100 killed).  [30]  Thus, how can Australia possibly consider itself at the forefront of animal welfare rights, when the core group of animals remains unprotected by any form of solid legislation? Essentially, Australia is still lagging behind significantly and this will be further highlighted by a comparative analysis below of the developments taking place in the United States and Europe. The underdevelopment of our legal system with respect to animals is not confined to NSW only. If one were to take an analytical view of our Victorian legislation for instance, the public would indeed see that this is a nationwide issue. Section 6(1) of the Prevention of Cruelty to Animals Act 1986 Victoria, and its state and territory equivalents, exclude production animals (the vast majority of animals in Australia) from the legislations protection. If production industries follow a code of practice for their particular animal, they are exempted from prosecution for cruelty, despite the fact the codes are barely enforced, or allow very cruel practices. However, as discussed above, such codes of practice are clearly a form of appeasement rather than a serious attempt at protecting our animals. As a result, millions of factory-farmed animals daily endure conditions that would be illegal if they involved a companion animal such as a cat or dog. As Katrina Sharman, corporate counsel for animal advocacy group Voiceless says: Most never see the light of day, feel the earth beneath their feet, walk freely, stretch their wings or limbs, forage for food or engage in normal socialisation.  [31]  Even the limited legislative protection that Australia offers animals is inadequately enforced. Under section 24 of the act, charges may be laid by a member of the police force, a public servant in the Department of Primary Industries, municipal council officer or RSPCA officer.  [32]  But in reality, all bodies are under-resourced, meaning most breaches of the law are not detected or investigated, let alone prosecuted, even if there is genuine will to do so.  [33]  And even if someone is convicted, penalties are woeful. Under section 10 of the act, for example, the maximum penalty for aggravated cruelty is 12 months jail. In this regard, greater deterrence through the form of a more imposing legislative framework is crucial to ensure that industries and individuals refrain from continuing such acts. Ultimately, education has been an insufficient tool to protect our animals and from an industry perspective, unless penalties become harsher, they are going to continue to practice in a way that is focused on efficiency alone and not in a way that would be in the animals interest. According to a publication issued by the Australian Chicken Meat Federation Inc: Concern for bird welfare is backed by Government and Industry Standards which ensure birds are kept comfortable and treated humanely.  [34]  Similarly, Australian Pork Limiteds website tells us that: Australian consumers can have every confidence in the animal welfare standards applied by Australian pork producers [because] our farmers all abide by the standards as set out in the Model Code.  [35]  Despite such positive sentiments, the issue at hand here is that most farm animals fall largely outside the protective reach of animal welfare legislation. They are classified in law as property or commodities as discussed above. The Codes mirror this approach, which has drastic ramifications for the way farm animals are treated. For example, the Codes permit permanent indoor confinement of female pigs, layer hens and meat chickens in circumstances which severely limit their ability to carry out their normal behaviours. They also provide for certain Management Practices or Elective Husbandry Procedures to be performed on farm animals. The Pig Code  [36]  sanctions the docking of piglets tails, while the Poultry Code  [37]  provides for layer hens to be subjected to appropriate beak trimming. These procedures are both permitted to be carried out without pain relief, notwithstanding the fact that scientific research points to the fact that they are likely to cause acute and chronic pain.  [38]  Most animals in factory farms live a life of confinement. They spend their time crammed into cages, sheds or feedlots and they never see the sun. Take, for example, the breeding pigs (sows), numbering about 300,000.  [39]  These intelligent, emotionally complex beings spend the bulk of their reproductive lives in stalls so small they cannot turn around.  [40]  The sole purpose of their existence, as determined by us, is to produce the five million pigs slaughtered every y ear to fill the mouths of our pork, ham and bacon lovers.  [41]  This industry is so fixated on profits and meeting the demands of society that from an economic perspective no other form of treatment is feasible. Thus, it is clear that the industry has taken advantage of the laxity of the legislative framework and incorporated this into its own practice codes and industry standards. Through this, it is clear that Australia desperately needs to change to ensure that it ceases to lag behind the rest of the world and become a leader at the forefront of animal welfare. As argued, Australia is clearly lagging behind in the development of animal law, and the primary area is that of factory farmed animals. Despite Australian Pork Limited Claiming that Australian pig farmers are leading the way in making positive changes in the way pigs are raised, such claims are largely a falsity. As can be seen from the discussion above, in Australia, there are State and Territory animal welfare laws that are intended to protect animals but in reality, the fundamental interests of most farm animals, including pigs, are not protected in law. As already discussed, National Model Codes of Practice apply in addition to some animal welfare laws; however, these Codes also fail to provide true protection. To make matters worse, they are often used to justify many cruel factory farming practices. The current Model Code of Practice for the Welfare of Animals- Pigs (revised) (2006) (the Revised Code)  is no exception. Continuing on from the above discussion, some of the cru el practices it permits are: Pregnant sows may be confined for the duration of their 16 week pregnancy in individual sow stalls, measuring no more than 0.6 x 2.2m. These stalls, which have been associated with physical disorders, chronic stress and depression, are so small that female pigs cannot even turn around.  [42]   From about 2017: The maximum time for holding pregnant pigs in sow stalls will reduce to 6 weeks. This is two weeks more than the minimum standard being introduced by the European Union and New Zealand. Sow stalls are already banned  in the United Kingdom, Sweden, Switzerland, The Netherlands and Finland. They are also banned in Florida and are being phased out in Arizona, California, Colorado, Maine, Michigan and Oregon in the United States. Two of the largest pork producers in the US and Canada also recently announced their plans to phase out sow stalls.  Ã‚  [43]   Heavily pregnant and nursing sows will be confined for up to 6 weeks of each reproductive cycle in farrowing crates, before their young are prematurely weaned. These crates, which measure 0.5 x 2.2m, are even smaller than sow stalls.  [44]   Pig producers  are not obligated to provide access to the outdoors where pigs can engage in natural behaviours such as grazing, wallowing in mud, walking around and nosing or manipulating their environment.  [45]   Painful mutilations of young piglets, including tail docking, teeth clipping and castration without pain relief, continue to be permitted.  [46]   Natural materials such as straw for sleeping and nesting, while encouraged,  are not mandatory, rendering many pigs subject to a miserable life on concrete floors.  [47]   Thus, whilst it is correct to say that the Pig Code has recently been reviewed, the upshot of that review, other than largely reinstating the existing system, was to defer phasing out sow stalls for a decade. If sow stalls are phased out in 2017 as mentioned above, then Australia will still be 14 years behind the EU which hasnt allowed new stalls to be built since 2003. Australia will also be markedly behind eight US States including, most recently, Michigan, which is scheduled to phase out sow stalls over the next decade. No Australian jurisdiction has even meaningfully debated a ban on sow stalls. Their spin on the Poultry Code appears to have overlooked the section conveniently titled hatchery management which allows approximately ten million culled or surplus hatchlings (predominately male chicks) to be disposed of by carbon dioxide gassing or quick maceration as if they are trash, which technically they are in industry terms, since they are of no economic utility.  [48]  AE CLs press release also failed to mention that conventional battery cages are scheduled to be phased out across the European Union by 2012, whereas several attempts to introduce a ban in Australia have met considerable resistance.  [49]   Further to the above, a number of European countries have taken a leadership role in the area of chicken meat

Friday, October 25, 2019

Macbeth And His Wife :: essays research papers

The Changing Relationship Between Macbeth and his Wife â€Å". . . my dearest partner of greatness . . .† writes Macbeth to his wife when he receives the first three prophecies from the witches. The relationship between Macbeth and his wife is a complicated one. At the start, they seem as in love with each other as when they were when married, the language used by both is intimate and playful. However there is a darker side to their relationship. Lady Macbeth has a change of heart and refers to her husband as a coward when they prepare to murder Duncan. â€Å" . . . I have given suck, and know how tender ‘tis to love the babe that milks me I would, while it was smiling in my face, have pluck’d my nipple from his boneless gums, and dash’d the brains out, had I so sworn as you . . .† Dialogues such as this show her darker side, the side that finally convinces Macbeth to commit the murder of King Duncan. It appears that Macbeth may even be afraid of his cruel wife. After the deed is done, she continues to look down upon him, â€Å" My hands are of your colour, but I shame to wear a heart so white . . .† She still thinks of him as a coward and mocks him about worrying about the deed. Her language and actions display this to us. She sarcastically calls him â€Å" . . . worthy thane . . .† Even though he has done exactly what she wanted him to do; Lady Macbeth still will tease him. This is one of the reasons that drive them apart further on in the play. Apart from her feigning a feint, we don’t see much of the lady until the coronation banquet. Macbeth arranges for his long time friend, Banquo, to be killed so the prophecy would not be fulfilled. When Lady Macbeth asks her husband what he was planning he tells her nothing, â€Å"Be innocent of knowledge, dearest chuck . . .† This from the man who confided everything with his wife in the letter he wrote about the witches, already they have started to drift apart, and Macbeth has only just risen to the throne. Macbeth although outwardly confident that his plan will succeed, appears to be afraid to let his wife know what he is planning, possibly he is afraid of her interfering like she did when they murdered Duncan in his bed.

Thursday, October 24, 2019

Tien Tien

Phung Th? y Tien ATCC-K13 In Britain, when someone gets old they often go to live in a home with other old people where there are nurses to look after them. Sometimes the government has to pay for this care. Who should be responsible for our old people? ESSAY There has been an ongoing debate for years about which one will care for the elderly. It would be argued that the government has to be responsible for the old people. Others would believe that the adult children have to take responsibility for their parents by themselves.Personally, I am convinced that taking care of the senior citizens is the responsibility of both the family and the government. On the one hand, people who dedicated all their life to build up their home deserve the best care from their children when they get old. It would be argued that it is expensive to support old people who have little or no income. In my opinion, it is a dogmatic statement and it goes against the moral values if family members abandon the old people because of those reasons. We should not forget that older people may financially and morally contribute the family when they were young.Their children have gained various things from them like financial security, moral values and so on. All family members need to respect the elderly people, make them feel happy and give them the best care. On the other hand, the Government also has to take the responsibility for taking care the old people. The old people may have done many things to contribute to the national budget like paying tax or working for free when they were young, so they should be received financial assistance from the Government when they get old.Government should give the elderly old-age pension or pay for the care in the nursing home where the old people live in. The Government can also provide subsidy to the poor members who live with elderly parents and invest more money in facilities and training for care workers in the nursing home as well. All things con sidered, the old people must be received the best care from not only the government but also their family members and society. Children have to look after their elderly parents well, and the government should support the senior citizens in many ways. (346 words)

Wednesday, October 23, 2019

Language Corrupts Thought Essay

Language Corrupts Thought Essay Speeches are given all the time, all around the world. Speeches are given to express thoughts and feelings by revealing the speaker’s qualities and opinions, which can impact business, politics, and world events. Politicians are constantly corrupting citizen’s thoughts. They do this in order to distort the truth, to gain your attention, and to go along and follow what they believe. In March 2008, Sally Kern stated her position in homosexuality.Looking through Kern’s speech, she is distorting the truth by telling biased statistics, information that is irrational, and that she is influencing others with her religion view. First, Kern use of statistics is completely biased. â€Å"Matter of fact, studies show no society that has totally embraced homosexuality has lasted more than, you know, a few decades. So it’s the death knell for this country. † This so called study is completely biased because she has no proof or evid ence that what she is stating is even a bit true.And she has no proof to prove to us that there have been societies that have died out because they embraced homosexuality. She is a bigot in such a way that she won’t tolerate those who hold different opinions from her own, which is not something we look for in a legislator or anyone who is a part of the government system. Throughout the speech, Kern demonstrates reasons to why she is against homosexuals. â€Å"I honestly think it’s the biggest threat even, that our nation has, even more so than terrorism or Islam, which I think is a big threat. OK? † Homosexuals are not a threat to our nation.The comparison between terrorism and homosexuals just cannot be made. Homosexuals do not cause a danger to our country or our universe, for that matter. There have been no Americans killed by LGBT citizens, if at all, there are more Americans killing LGBT citizens, not directly, but through suicidal acts. Terrorists have kil led thousands of people, posing a threat to our country, which are things that homosexuals have not done. â€Å"Homosexuals are already citizens who have equal rights. They want â€Å"special rights† for the acceptance of their deviant lifestyle.I'm thankful that Oklahoma is different than California and New York. I pray it stays that way. † Once again, Homosexuals do not want â€Å"special rights†, all they want is to be able to live their life, married with their significant other. What is so different between a man and woman marriage and 2 men or 2 women marriage? Throughout history, people have stood up for things that they did not agree with. African Americans were segregated for years. George Wallace, former governor of Alabama, said in his inaugural address, â€Å"I say segregation now, segregation tomorrow, segregation forever. judging African Americans based on the color of their skin. Or the Jewish people taken from their homes to concentration camps judging them based on their religion. Homosexuality is no different. Another thing Kern continuously states in this speech is her religious view, hinting that her religious view is superior to any other. â€Å"But if I were to ask you what is the one thing that has made America great, that makes us unique, what would it be?†¦ What made us great is that we were a nation founding on Christian principles†¦ I am not saying everyone has to be Christian; this is not a homogenous nation.What you have to be is someone who believes in a Judeo-Christian ethic, in other words, in knowing there's a right and wrong. † She asked the question, and then answered it herself. Instead of letting the American’s minds wander and to think for themselves, Kern just automatically answered for them without thought of a different opinion. Also, she contradicts herself in that last sentence. She’s telling us we can pick whatever religion we’d like, which is what should ha ppen, but telling us we need these requirements regardless of what religion we believe in or even if we believe in one.This is said simply to push more people towards Christianity and believe with what she believes in. Kern all the way through her speech, addressed the issue of homosexuality and why she thought it was inhumane and unjust for our country. However, Kern filled her speech with absurd ideas and invalid information. Kern’s speech about homosexuality evidently failed because Kern did not back up information with proof or evidence and tried using her religion to persuade people to side with her. Work Cited http://www. boxturtlebulletin. com/2008/03/20/1662

Tuesday, October 22, 2019

Were the 1950s the Happy Days essays

Were the 1950s the Happy Days essays Socially, economically and, politically, the 1950s were the happy days. The 1950s were marked with many historical events, positive and negative. The decade had its downfalls, but they were nothing compared to the improvement of life in all aspects. The economy was booming, making families feel more financially stable than they had in years. There was an explosion of science and technology(Brinkley 803). Medical advances, at this time, included the polio vaccination. Unemployment was down, the economy was up, and family life showed the morale of the American people was much higher than it had been in many years. In the first few years of the fifties while Harry Truman was still President, the United States and the U.S.S.R. were rivals. The American people and the government feared communism; espionage was a high priority to the government. Senator Joseph McCarthy of Wisconsin made a claim during a 1950 speech that led to congressional investigations into the accused communists. McCarthy claimed to "hold in [his] hand a list of 205 known communists currently working in the American State Department" (Brinkley 794). These claims were taken seriously by Congress because that same year, the McCarran Internal Security Act was passed. This act required all communist organizations to register with the government and to publish their records (Brinkley 793). Dwight D. Eisenhower was elected President in 1952, ending the dismal Truman Administration. It was during Eisenhowers two terms in office that the modern Civil Rights Movement really began. In 1954, the Supreme Court voted that racial segregation in schools was unconstitutional in the famous case of Brown vs. The Board of Education in Topeka, Kansas. The next year, they handed down a second part to the previous ruling with possible ways to integrate. It wasnt until 1957, however, that black students were able to attend ...

Monday, October 21, 2019

Billy Budd, Sailor essays

Billy Budd, Sailor essays Herman Melvilles Billy Budd, Sailor is evidently an extremely divisive text when one considers the amount of dissension and disagreement it has generated critically. The criticism has essentially focused around what could be called the dichotomy of acceptance vs. resistance. On the one hand we can read the story as accepting the slaughter of Billy Budd as the necessary ends of justice. We can read Veres condemnation as a necessary military action performed in the name of preserving the political order on board the Bellipotent. On the other hand, we can read the story ironically as a Melvillian doctrine of resistance. Supporters on this pole of the debate argue that Billy Budds execution is the greatest example of injustice. They argue that the execution is a testament of denunciation, deploring the shallow political order of a paranoid military regime. I do not wish to argue either side of this debate. I have pointed it out to illustrate that Billy Budd, Sailor is a text about princ iples of right conduct, or at least this view is held by critics. Is Veres conduct right or wrong? This is the basic question at stake. In this sense it is a text about moral values and ethical conduct. However, considering that Billy Budd, Sailor is an ethical text, what I find most curious about it is the mysterious absence of the emotion guilt. Here we have a story about two murders. Billy obviously kills Claggart and Vere (Although it is indirect, ultimately the decision is his) kills Budd. Neither of these murderers shows the emotion of guilt in the form of remorse. For a narrative which tries so hard to situate the reader in an ethical and moral position of choosing interpretations, isnt it somewhat ironic that the characters themselves dont exhibit that which would seem to be the most ethical and moral of emotions following the taking of a persons life? Where is the guilt? This is the question I have sought and fou...

Sunday, October 20, 2019

Edit Essay Good Make Paper

Edit Essay Good Make Paper Edit Essay Good Make Paper Edit Essay Good Make Paper Service It is not enough to write an interesting and captivating essay in order to receive a high grade for it; do not forget about this while your own essay writing. If you really want to get the highest grade for writing, you can do nothing but proofread and edit your essay in order it to be of the proper level of professionalism and demonstrate the high level of your education. Edit essay good make paper to be able to claim for the highest grade that is why it is just necessary to make proofreading and editing of your essay if you are dreaming about A+ grade, of course. If you feel experienced enough and able to proofread and edit your essay in a proper way, you are welcome to do it on your own. At this point, we recommend you to reread it for, at least, three times, in order to get rid of the majority of existing mistakes. Involve Your Friends and Family Members If you think that you are not able to cope with edit essay good make paper without any help, ask your relatives or friends to help you with proofreading. However, at this point, you can not guarantee the absence of mistakes as well, because of only professional editors are able to correct all the existing mistakes in essay writing. That is why still you endanger your grade for essay writing. Use Professional Edit Essay Online Service If you do not want to endanger your grade and want to get one hundred percent guarantee that edit essay good make paper you conduct will bring you the highest grade and will get rid your essay of existing grammar mistakes and all the other possible slips of the tongue, we recommend you to make use of professional edit essay management online time service, which we offer at our custom writing site. We do not only have a team of professional custom essay writers, but also a team of professional essay editors who are working in order you can present your essay free of mistakes and some other unsmooth moments, which spoil the impression from your work. We Correct All Grammar Mistakes! Our edit essay good makes paper does not only correct grammar mistakes but also makes your essay to be properly arranged, logically build, and cohesive one. Where else you are going to taste such marvelous servicing. Therefore, make use of our custom writing and edit essay good make paper service and win the highest grade for your hard work: Interesting posts: How to Make a Reaction Paper Good Essay Free Literature Review Full Text Free English Essay Example of a Reaction Paper

Saturday, October 19, 2019

Psychology Essay Example | Topics and Well Written Essays - 500 words - 19

Psychology - Essay Example I have a sound educational backing with a minor in Psychology. My educational experiences have taught me the importance of staying organized, studying diligently and meeting deadlines. I have greatly enjoyed learning about the theories and theorists in my Psychology courses and have a great desire to further my studies in this area so I can help other people overcome obstacles in their lives. In addition to my educational experiences, I have work related skills that make me a good candidate for your Mental Health Master’s program. I have worked for the past year as a teacher. I have had the opportunity to work with many types of children. Some are motivated and excited by learning. Others have many problems, both cognitive and emotional. These are the children that I was most concerned with helping. Some days the work was exhausting. Helping these children that had so many problems has taught me to never quit. This attitude of perseverance has served me well in my current teaching position and will serve me well in my studies in your program. Difficult problems often take time and tenacity to overcome. I have learned this by working with these children. Another attribute I have learned as a teacher is how to communicate clearly with the children’s parents. Many of these parents are difficult to deal with because they are frustrated by their child’s academic performance. I have learned that showing empathy for these parents and clearly expressing expectations to them helps them to cope with their child’s behavior in school. I realize that as I enter the field of professional mental health, these types of parents and children may be my clients. As a result of my teaching experience, I have gained a great desire to help these people that struggle to cope with their daily lives. A final attribute I have acquired as a result of work experience is compassion. I have experience working as a

Friday, October 18, 2019

Discuss the effect of exercise on arterial stiffness and vascular Essay

Discuss the effect of exercise on arterial stiffness and vascular aging - Essay Example The outermost layer of blood vessels is made up of connective tissue. The elastin and collagen fibers in this outermost layer allow the blood vessels to stretch and recoil, and absorb tensile stress, respectively. The middle layer contains smooth muscle fibers and extracellular matrix, which also contains collagen and elastion. Finally, the innermost endothelial layer is a single layer of flattened cells that minimizes resistance to blood flow (Campbell and Reece, 2002, p. 877). Capillaries, which are deep-seated in tissues, have thin walls to allow supplies delivered by arterial blood to diffuse to the surrounding tissues, and at the same time, to permit cellular wastes to dissolve into the blood that will subsequently go through the veins. Once in the veins, the blood is now deoxygenated. The veins lead to the kidneys and lungs where wastes and carbon dioxide are released, respectively. Upon entering the lungs, the blood is again infused with oxygen to be delivered to the systemic tissues of the body. Because of their function, arteries are thickened and more muscular than veins and capillaries. The thick muscles allow them to absorb a lot of tensile stress the pressure from the oxygenated blood pumped by the heart brings. When the heart contracts (systole) and blood flows through the arteries, the narrow openings of the artery into the arterioles leading to the capillaries temporarily traps blood inside the vessels, applying pressure onto the arterial walls. When the heart relaxes, the elastic arterial walls relax back to their initial diameter, pushing the blood into the arterioles (diastole). However, the heart contracts again before blood can completely flow out of the arteries Campbell and Reece, 2002, p. 878-879). The thickness of arterial walls is a function of increased number and or activity of myocytes, endothelial cells, and connective tissues comprising the blood vessels. For example, shear stress brought about by increased blood flow velocity

How To Survive A Plague Movie Review Example | Topics and Well Written Essays - 750 words

How To Survive A Plague - Movie Review Example This paper is a review of the film â€Å"How to Survive a Plague†. It is majorly about a group of activists and the founders of the Act-up organization. This follows a struggle for recognition by the U.S.A government and health organizations in the provision and the development of advanced VIV/AIDS remedies. The political aspect of this documentary is the level of ignorance portrayed by President Ronald Reagan in support of the epidemic activism. In addition, Senator Jesse Helm pointed out to the victims that, â€Å"They asked for it†. Research through interviews and film demonstrations by the members of the Act-up group identified the spread of the plague to have been hastened by homosexuality and GLBT lifestyle. The politics against the Act-up activism was further reflected by the refusal of health organizations to treat AIDS patients and further refusal by the funeral homes to bury those that died of AIDS or related complications. The increasing death troll inspired the mobilization of the GLBT group in 1987 to influence the public perception about HIV/AIDS. This aimed at the arrival of a probable cure or effective preventive measures that would curb the number of deaths from the plague. The controversy within the GLBT and the intensive overview of the organization disagreements on how the campaigns should be carried out sets How to Survive a Plague a unique documentary in comparison to the other HIV/AIDS films. The differing opinions within the GLBT organization were whether the fighting meant the literal fighting while a section of the members acknowledged a campaign without undue violence.

Report Coursework Example | Topics and Well Written Essays - 1000 words - 7

Report - Coursework Example The purpose was to come up with a statistical explanation for their radioactivity and to establish the procedure. The coins were tossed and probability was used to determine the process of decay. The coins were put in a flat box with a cover and the box was shaken for a couple of seconds. After shaking, the coins were poured out onto a flat surface. The coins with their heads up were decayed. The coins with tails up were not decayed. Ten random tosses were made after shaking the box and the count of decayed coins was made after each toss. The decayed coins were then removed and the other coins returned into the box for more shake and spread on the table. According to the first hypothesis, the results show that the nine tosses from the box lead to decay of all coins. The line graph of experiment one shows that there is a gradual but approximately consistent decay of the 195 coins used. The second hypothesis according to the table is also averagely true. The results show that in four out of nine tosses, more than half of the coins decay. The cumulative frequency shows that all the 195 coins decay eventually. The coins were replaced with 16 new coins after every trial. The different sets of coins were put in the box and shaken then tossed on a table. The results were taken to determine the number of coins that decayed on the first throw. The coins should not be put in a box because collecting many boxes is tedious. They should be tossed only. One person should collect decayed coins, another tosses only. To avoid tampering with the decay substance. Time should also be calculated within tosses to ensure

Thursday, October 17, 2019

The Genetics of autism, a complex human disease Dissertation

The Genetics of autism, a complex human disease - Dissertation Example The paper tells that autism is not a disease condition but it displays genetic and non-genetic basis. Autism encompasses a wide range of developmental disorders and therefore it is considered as the autistic spectrum disorders (ASDs) regarded as an extensive variety of behavioural provinces involving- lack of social interaction by the child; inappropriate language and communication skills; diminished activities. Research studies carried out for the past 5 decades now establish the fact that autism is the result of multiple interaction of genetic factors. Considering the epidemiology of autism, various environmental factors encompassing exposure to toxic chemicals such as teratogens which are responsible for causing developmental abnormalities, perinatal abuse, infections during prenatal phase involving rubella and cytomegalovirus, epilepsy are the most probable reasons that is known to be responsible for causing autism. Studies also reveal the association of autism with frequency

Wednesday, October 16, 2019

Annotated Bibliography Research Paper Example | Topics and Well Written Essays - 500 words - 1

Annotated Bibliography - Research Paper Example For prehending, students learn through a concrete experience. In transforming, students are geared more towards active experimentation. These two processes can be placed onto a quadrant in which each quarter contains a certain learning style. The learning styles used by Kolb are â€Å"Assimilators,† â€Å"Divergers,† Convergers,† and â€Å"Accommodators.† For this study, participants were chosen from the Taxes and Personal Finance course at the Lubar School of Business at the University of Wisconsin-Milwaukee. A total of 159 participants were given two versions of WBI that had the same content and were only different with the accessibility on the platform. The results found that for each WBI module, each learning style was balanced. For student reaction, the participants were given an eight question Likert-type scale ranging from Did Not Like (1) to Liked Very Much (4). The results of this survey found that there was little difference between participants o f both WBI modules. Overall, the study found that with WBI, there is not any difference between the learning styles of students and type of online instruction. When it comes to construction projects in Hong Kong, there are certain criteria that are used to determine the success of the project. However, the definition of the success of a project depends on the view of a number of stakeholders, such as clients, consultants or designers, and contractors. This study aims to compare the responses of all of these stakeholders based on a set of criteria used to measure a project’s success. After reviewing literature, nine specific performance criteria were chosen for this study: profit, time, no claims or contractual disputes, job satisfaction, quality, safety, environment, generation of innovative ideas, and effectiveness. The definition of performance criteria is given as a benchmark to evaluate

The Genetics of autism, a complex human disease Dissertation

The Genetics of autism, a complex human disease - Dissertation Example The paper tells that autism is not a disease condition but it displays genetic and non-genetic basis. Autism encompasses a wide range of developmental disorders and therefore it is considered as the autistic spectrum disorders (ASDs) regarded as an extensive variety of behavioural provinces involving- lack of social interaction by the child; inappropriate language and communication skills; diminished activities. Research studies carried out for the past 5 decades now establish the fact that autism is the result of multiple interaction of genetic factors. Considering the epidemiology of autism, various environmental factors encompassing exposure to toxic chemicals such as teratogens which are responsible for causing developmental abnormalities, perinatal abuse, infections during prenatal phase involving rubella and cytomegalovirus, epilepsy are the most probable reasons that is known to be responsible for causing autism. Studies also reveal the association of autism with frequency

Tuesday, October 15, 2019

Cannon Fodder and The Armistice Essay Example for Free

Cannon Fodder and The Armistice Essay The two poems are both written during the time of the First World War, and reflect the emotions felt towards the war. Both poets have different experiences of the war, yet share a common grief. They reflect their grief and other emotions through their use of language. In the poem cannon Fodder, Wilfred Owen tries to convey to the reader the terror that he felt when discovering the corpse of the soldier seven days after his death. Owen uses very powerful imagery to show the reader the horror of the corpse: Feeling the damp, chill circlet of flesh Loosen its hold On muscles and sinews and bones This represents the decay and decomposition of the corpse, and he shows us the horror of seeing the extent of the decay by using a metaphor. The flesh isnt really holding on to the dead soldiers body, but it is there to inform us that it is falling apart. Owen also tries to convey to the reader the feeling of futility towards the war. He shows the pointlessness of it all by using rhetorical questions: Is death really a sleep? The soldier who has discovered the corpse is asking the corpse this question, but of course, the soldier will get no answer because he is talking to a dead man. This task in itself is pointless, and reminds us just how pointless all of the war seems to Owen. Owen also uses a lot of Prefixes on words instead of using a different word. This can change the mood of a sentence: Uncared for in the unowned place The use of the suffixes makes the place sound so desolate, that it is not worth dying for. The place is called no mans land, and this is why it is referred to as unknown. Uncared makes us feel that there is no recognition of the bravery of the soldier, or for the respect to bring his body in from no mans land. In Owens poem, we also feel for the soldier who found the corpse. He thinks back to what the dead soldiers life at home was probably like. This makes us feel as though the soldier wishes he was at home, feeling all of the comforts presented in the soldiers thoughts: But at home by the fire The word but instantly indicates that the mood of the poem is about to change, and that the reader is about to see a contrast between what they have just read, and what they are about to read. Owen also uses his line structure to add power to the words and the meaning he is trying to convey: Your bright-limbed lover is lying out there Dead The last line of the quote is very emphatic and powerful, because death is such a strong word and it is being used alone, almost being used as a false stop to the idyllic life being lived by the dead soldiers lover. During stanzas two, three and four, Wilfred Owen uses the soldier to try and tell the story for the people back home by using the context that they will understand: O mother, sewing by candlelight, Put away that stuff. This quote was used to show the reader that the war would affect them back at home almost as badly as the soldiers are feeling it over in France. In stanzas two, three and four, one can detect a large amount of bitterness, and possibly anger, yet the anger is conveyed more subtly than in poems like dulcet et decorum et where the stanzas are set out almost like tirades. We detect this bitterness by the rudeness to the people back at home. In stanzas three and four, he even tells the mother and the lover what to do. In the poem, The Armistice by May Wedderburn Cannan, the reader feels some entirely different emotions than the ones conveyed in Cannon Fodder. The first different emotion that the reader detects from the poem is relief. The whole office feels this, as it descends in chaos: One said, its over, over, its the end: The War is over: ended The reader can feel the hustle and bustle of the people in the office, as their excitement and relief boil over. This is shown by the repetition in the workers speech. They repeat the words end and over. This is to stress the key fact that the killing will come to an end, and that their families and loved ones will get them back. In the second stanza, the workers also being to recollect: I cant remember life without the war This shows that to the people, war had become a way of life, and that people had forgotten their old lives. The fact that the people are reflecting about the war is good, because it shows their concern and respect for the men on the front line, and this is probably Wedderburn Cannans subtle way of saying thank you to the men who were frontline. The reader can also detect feelings of isolation from the two women left behind after the others leave the room: Big empty room This suggests that the women do not feel left behind by the other staff, but left behind by their men who went and fought, and died in the army. The big empty room is a metaphor for the womens empty hearts now that the loves of their lives have left them for good. The reader is also given a view of the idyllic thoughts that one of the women is thinking about the front line: It will be quiet tonight Up at the front: first time in all these years, And no one will be killed there anymore This is an idyllic view of the frontline, however it is also ironic, because it is a well-documented fact that lives were lost even after the armistice because it took a while for news to spread of the end of the war. It is also a little upsetting, because these mens lives are being lost in vain. Wedderburn Cannan also makes us feel empathy towards the two female characters at the end of the poem: Its over for me toomy man was killed, Woundedand died The pauses in the dialogue make the reader feel that the woman is struggling to force back tears. It also makes us feel that maybe she is contemplating what the future holds, and reflecting on her dead husband. The poem comes to an extremely sombre ending, and this is very similar to the ending of the war: Peace could not give back her dead. This makes us feel that the whole war was worthless. Even in the times of peace, people like the woman in the poem are still feeling the grief that devastation of the war had caused. The two poems are from different times, wartime and post-war but the anti-war message is still the same and is still being utilised effectively by the strong language used in both poems. In Cannon Fodder, Wilfred Owen displays to us the full of horror of the war in gory detail, whilst in The Armistice, the horror of the war is the loneliness of the people left behind. Whereas Owen uses shock tactics to put his message across, Wedderburn Cannan tries to draw the readers empathy instead.

Monday, October 14, 2019

Expatriation, expenses, advantages and disadvantages

Expatriation, expenses, advantages and disadvantages Expatriation, the practice of sending home country managers to other country locations, is a popular, albeit expensive practice among multinational corporations. Expatriates are charged with facilitating the bidirectional flow of knowledge and resources between company headquarters and overseas subsidiaries. Typically, the company expects its expatriate managers to infuse company philosophy into the local subsidiary, as well as to impose policies and procedures consistent with headquarter operations. They are often responsible for the movement of financial resources, whether this be physical capital or the ability to tap local debt and equity markets. They bring with them managerial as well as technical expertise, functional capabilities, or the training necessary to develop these among the local personnel, and structural and control systems. Among these are appraisal systems and motivational tools and incentives. Either while on assignment or upon repatriation, the expatriate should be able to share information with the parent company regarding local infrastructure, such as roads, housing conditions, and transportation systems. In addition, knowledge regarding the political climate, negotiating techniques, host government concerns, and consumer preferences is passed on to the parent. Finally, expatriates should learn a great deal about business practices specific to the regions where they have been assigned, including holidays and observances, accepted business attire, and the appropriate ways to communicate and socialize with co-workers and locals in general. Background: Given the rapid rise in the internationalization of markets, competition, and technology, expatriates—and in particular long-term expatriates—can provide much of the value-creation opportunities global firms are seeking. But as the numbers of assignments increases, along with their annual cost by some estimates, two-to-four times the individuals base salary, there is need to assure such assignments are being effectively utilized in achieving Companys strategic goals. Only 57 percent of the global firms responding to a 2005 survey by GMAC Relocation Services perceived their return on investment (ROI) in expatriates to be â€Å"good† or â€Å"excellent,† with only 43 percent indicating they had specific programs in place to improve it. Other surveys show that up to 85 percent of managers do not even attempt to demonstrate the ROI of long-term international assignments, nor do they measure it. Thus, expatriate ROI appears to be, not only rarely calculated among global firms but also not widely used as a tool to reduce expatriate costs, despite a growing economic environment of global uncertainty, cost cutting, and risk. Introduction: This report is designed to investigate effectiveness of expatriate remuneration in a multinational organization. For this purpose I have chosen ICI, as this company is operating in many European as well as Asian countries and still in continuation of expanding its operations. Goals for the expatriates in ICI, with the study carried to analyse the effectiveness in achieving those targets are featured in this small study. This study will examine how the expats are remunerated and what bases are used in doing so, furthermore basis opted for rewards system. Others matters considered alongside are considerations for the costs of family residency, insurances, childrens education, properties, and other expenses; including incentives. Gains and nuisances of the expats are issued for the consideration from expats points of view. Moreover explanation of the research methodology coupled with justification for the research is complied in. Due to the nature of the topic, secondary sources of information are used as the primary sources were difficult and time consuming. ICI has many expatriates around the world in various countries of different continents, which includes Asia, Europe- as required by its diverse operations. Sending expatriates on long term assignments is complicated as it triggers diverse needs (i.e. social needs, ethical issues, religions, family commitments and backgrounds, etc). Therefore on one side selecting, enticing, and retaining expatriate staff for long duration of their foreign assignment and on the other designing rewards system for such complex and diverse roles adds difficulties for the organization. Aim and Objectives: This study aims to investigate the effectiveness of expatriate remuneration at ICI. In order to achieve this aim, the following objectives have been set: * Develop a model for measuring expatriate remuneration. * To assess the current expatriate remuneration for ICI. * To conduct fieldwork and collect data on the effectiveness, ethics, etc. * Analyse the results of the fieldwork and present the results of the investigation. Model for measuring Expatriates Remuneration A large studies conducted by the researchers concluded that only 51 out of many global firms participating in the study desired to obtain an acceptable ROI from their expatriates. ROI determinations should also include nonfinancial costs and benefits in order to capture the long-term, post assignment benefits— such as skills transfer, global leadership capabilities, succession readiness, and other talent management objectives. McNulty and Tharenou have defined expatriate ROI as â€Å"a calculation in which the financial and nonfinancial benefits to the firm are compared with the financial and nonfinancial costs of the international assignment, as appropriate to the assignments purpose.†This definition implies two important conditions: * Managers must know the intent for using expatriates—how the purpose of an international assignment is linked to a firms overall global strategy—in order to then track the benefits and costs. * Managers must include both tangibles and intangibles when calculating and comparing costs and benefits. Accurate rates of return are then more likely to be determined when the benefits are compared with the costs, even if a cost is financial (e.g., the cost of cross-cultural training) and the corresponding benefit is nonfinancial (e.g., the benefit of improved performance). In turn, these conditions imply a robust system for creating, approving, documenting, tracking, and evaluating international assignments. Assessment the current expatriate remuneration for ICI During the course of my study I focused my study plan on remuneration of 10 Individuals designated as expatriates with a responsibility of transferring ICI system IT-based skills to other subsidiaries/ offices located across the regions. The individuals selected were salaried Approx. around  £ 4,000 per month during course of their normal office routine work. When and as employee designated as expat, a separate remuneration model was designed for each keeping in view the following * Working hours * Job specifications * Number of travels/locations to different sites * Period for which the expat assigned for the special assignment The model devised without considering as exception circumstances is illustrated below * If the expat tenure for the special assignment is for a period covering more than 2 years, the expat is allowed to take is family (wife and children) along, at his discretion. The salary package of the said expat will be 180% of his gross salary during this tenure. * If the expat tenure for the special assignment is for a period less than 2 years, the expat is not allowed to take is family at COs expense. However he will be allowed to claim return air tickets thrice a year with 20 days paid leaves and will be remunerated at 140% of his original gross salary. * All the medical and other facilities entitled to the employees during routine office duty shall retain and other expenditure related to the business such as travelling, out of pocket expenses shall be reimbursed to the employees. Problems faced by expatriate while implementing head office system/ rules * Expatriates were charged with either learning the host language or communicating through gestures or other non-verbal methods, or they may invoke the services of translators or interpreters * Psychological types of strains, including the negative psychological reactions of anxiety, anger, and frustration when not been able to deliver or transfer knowledge due to national/ regional differences. * Relationship between sociability and cross-cultural adjustment makes them feel alienated. * Understanding of the values and norms of the local nationals was hard to follow and observe.  · Patience was required to build the relationships and the trust. Fieldwork and Ethics Issues Meeting the Senior Manager Finance Manager during their valuable busy working hours and requesting them to give some guideline by providing knowledge about the Expats and the remuneration model designed for the assignments. Moreover during discussion session with the managers, I insisted on asking more details and insights that were not available documented, for which the senior manager was hesitant of doing so, as in their opinion certain information was very sensitive and arise tax sensitive issues. The analysis also involved use of companys IT resources like internet, desktop and other ancillary equipments. Moreover in gathering information about my research/field work I had to make certain quality compromises, as the information was not readily available and the management was hesitant over concerns regarding its secrecy. Following is the data gathered and analysed of the employees during their services as expats. Name of the Employee/Expat ID # Gross Salary Special Assignment Allotment Salary for m/o Dec ‘09 Medical Travel plus Misc Total John Desusa 345 3,500 140% 4,900 100 450 5,450 Ali Kirmani 6576 3,000 140% 4,200 1,110 367 5,677 Patric Mandela 356 4,000 140% 5,600 521 1,200 7,321 Keith Ronaldo 6787 5,000 140% 7,000 124 290 7,414 John Ferry 754 4,000 180% 7,200 413 300 7,913 Harban Bhaveja 7564 4,500 180% 8,100 20 394 8,514 Research Methodology: Data are analysed through primary and secondary data research. This is where financial value i.e. quantitative data or the brand image i.e. qualitative data for ICI will be inspected in those countries where expats are doing the work. This will be done by individual countries examination of customer base and/or business base; depending on what expats have been sent for and what is meant to be achieved there. Knowledge of all countries is brought together for expats as well as all costs incurred; are part of this study. It has complete similarities and differences within this duration of expatriation. These include currency evaluations differences in other countries and the amount that has been spent in those countries is worth the effort. However, this should mean that the expats are giving identical efficiency level as they would have while being in the UK in the away country depending on the targets being given. In most cases, ICI gives a smaller pay due to the economy being down. However, still pays well even after slump where GBP is strong. Data Collection Methods: Due to the nature of the topic, both primary and secondary sources equally provided appropriate and valuable information. Although using the former source was difficult and time consuming. Primary Source An interview was held with Mr. Zawan Navade Senior Finance Manager ICI. The primary purpose of this interview was to assess the potential benefits expats providing to the Organisation with the cost being incurred. Moreover, a meeting was arranged with the Human Resource Manager to gain information regarding the design of the remuneration packages related to the potential benefits to the entity. Secondary Sources These consisted of the following * Payroll Sheets * Documented Reward system * Special assignment contracts Limitations: Financial data by itself may not be sufficient for the purpose of my research work, therefore expert input from Companys senior executives was required but most of the information in my research report is secondary as I was not able to directly approach the companies executive all the time and have limited use of their valuable time due to their tight official schedules and their reservations.

Sunday, October 13, 2019

Appealing Americas Commitment to the War through Triumph of the Will a

Appealing America's Commitment to the War through Triumph of the Will and Why We Fight These films were arts of propaganda, which is the attempt to control the beliefs and behaviors of people in times of crisis. This was the goal of each film, to try to persuade the world by the use of powerful film propaganda of different points of view. The film Triumph of the Will expressed how Hitler and his people wanted the world to see them. The main goal here was to encourage membership in the nazi party by emphasizing mass accommodation, mass gatherings, and above all collectiveness. The film Why we Fight: Prelude to war on the other hand wanted to make America aware of why they had to become involved in WWII. The film describes the events that led up to WWII. The escalation of Japanese militarism and the rise of fascism in Germany and Italy are also explored. This series of films was created by the US War Department to appeal to Americans' commitment to the War. The most effective element of each film to me was the use of visuals/images in the scenes and the use of sound (music etc.) The reason is that in both films in order to really get the point across the use of the images were very specific, to make their audience really believe what they wanted to portray. In Triumph of the Will for example the use of the images of Hitler's plane emerging like he is God from the sky. Also the use of the shots of Hitler from the windows and him acknowledging the crowd, and mainly th...

Saturday, October 12, 2019

Brown v. Board of Education: A Step Towards Equality Essay -- Brown ve

Brown v. Board of Education: A Slow Yet Significant Step Towards Equality On May 17, 1954, in the landmark court case of Brown v. Board of Education, the U.S. Supreme Court unanimously outlawed racial segregation in public schools. The court decision, in light of the continual endeavor of African Americans to ban racial segregation, came hardly surprising. Still, the prohibition of school segregation stirred up hot debates throughout the country and was met with strong opposition, violence, and inertia in the South, where the law mandated school segregation. James Baldwin, an African American writer noted for his ability of weaving narrative and argument and intermixing public and privates experiences, also joined the army of critics. In his essay â€Å"Down at the Cross,† he cites the Supreme Court ruling as an example to help manifest his view that white Americans are reluctant to give sincerely anything to their black counterparts and that concessions made to African Americans are due to Cold War politics. While without doubt Baldwin has more aut hority than most outsiders today in any discussion of the African American experience in the 50s and 60s, he, as a product of this tumultuous era of intense racial hatred, can hardly be considered objective. Indeed, Baldwin is over-cynical in his analysis of Brown v. Board of Education, and his vision of civil rights struggle is too idealistic. A New York Times article published on May 18, 1954, reported in detail the Supreme Court ruling in Brown v. Board of Education and its aftermath. In regards to the High Court’s 9-0 decision, Chief Justice Earl Warren said that racial â€Å"segregation of children in public schools†¦even though physical facilities and other ‘tangible’ factors may be e... ...1995. James Baldwin: Collected Essays. Ed. Toni Morrison. New York: Library of America, 1998. 296-347. â€Å"Dilemma in Dixie.† Time 20 February 1956: 76. â€Å"Editorial Excerpts From the Nation’s Press on Segregation Ruling† New York Times 18 May 1954: 19. â€Å"Historians Laud Court’s Decision† New York Times 18 May 1954: 17. Huston, Luther. â€Å"High Court Bans School Segregation: 9-to-0 Decision Grants Time to Comply.† New York Times 18 May 1954: 1+ â€Å"Ruling Tempers Reaction of South.† New York Times 18 May 1954: 20. â€Å"The Slow March of Integration After 7 Years, 7 Per Cent.† U.S. News & World Report 28 Aug 1961:46. â€Å"What Negroes Want Now.† U.S. News & World Report 28 May 1954: 54-59. Zirkel, Sabrina, and Nancy Cantor. â€Å"50 Years After Brown v. Board of Education: The Promise and Challenge of Multicultural Education.† Journal of Social Issues 60.1 (2004): 1-15.

Friday, October 11, 2019

Relationships in Love Medicine

Rachel Robinson April 15, 2013 Multicultural Literature Christian Davis Relationships in Love Medicine Love Medicine is a series of short stories that was written by Lousie Erdrich in 1984 and covers a time span of 60 years. Love Medicine is set in North Dakota on an Indian reservation known as Turtle Mountain. Although the novel is fiction, the cultural, social, and economical aspects depicted are very realistic. Hertha Sweet Wong describes Love Medicine as â€Å"Metafiction, ironically self-conscious in its mode of telling, concerned as much with exploiting the process of storytelling as with the story itself. (35) Erdrich’s Love Medicine is not so much based on plot as on several key relationships. These relationships include; the love triangle between Marie, Nector, and Lulu; June and how her death made an impact on other characters and Lipsha a key figure to understanding the novel. June is introduced at the beginning of the novel by telling the story of her death. Altho ugh June is dead through the entire novel her memory lives on as her family and friends recall memories they shared with June and even some of their own memories throughout the novel. June will figure throughout the novel as a touchstone for the other characters† (Sweet Wong 57) June’s death affected all of the characters in the novel. June is â€Å"†¦the erratic and once vivacious beauty of the family†¦Ã¢â‚¬  as described by Sweet Wong. (38) June left behind her husband Gordie and her son King, along with her lover Gerry whom she also had a son with named Lipsha. Every character in the book is impacted by June’s death. June is said to be â€Å"the catalyst for the narrations that follow, stories that trace the intricate and often antagonistic relationships in the two families from which she came† (Sweet Wong 38).Junes son, King, buys a car with the money he receives from his mother’s death. The car is a shiny new sports car, which the o thers do not go near to because they are afraid that it is a ghost. June’s death also affected her niece Albertine’s relationship with her family. Albertine’s mother did not invite Albertine to the wedding but instead sent her a letter explaining to her that her Aunt June was dead and already buried. Albertine was very upset with her mother and refused to speak with her because of the way she handled the situation.Lipsha Morrissey is June’s abandoned son and is arguably the key figure to understanding the whole novel. Lipsha is the one who makes the love medicine, from which the title of the novel comes from. Lipsha’s first attempt at using the love medicine was for his grandparents who were on the verge of splitting because his grandfather, Nector, does not love his grandmother, Marie, anymore. Lipsha fails in getting a blessing from the priest and a nun and therefore makes the medicine incorrectly. He then tries to give it to his grandfather but he refuses to take it suspecting foul play.Lipsha knows that the medicine will not work unless both his grandmother and grandfather take the medicine so his grandmother, who also wanted to resolve the relationship, forces her husband to eat the heart. She forces it down his throat and Lipsha’s grandfather ends up chocking and dying from it. This causes Lipsha to realize that his meddling with the love medicine was very dangerous and not something to take lightly. Lipsha is a key figure to the novel because he shows how the love medicine is very dangerous.Lipsha learned a lesson through his actions of meddling with the love medicine. Lipsha shows us what happens when the love medicine is misused. â€Å"I could tell him it was all my fault for playing with power I did not understand. Maybe he'd forgive me and rest in peace† (212-13). Lipsha acts based upon how he feels rather than what is logical. He really understands the meaning and purpose of life. Lipsha sees how his grandmother, Marie, is hurting and helps her out. Nector has a confusing and complex relationship with two women, Lulu and Marie that unfolds throughout the novel.According to Hertha Sweet Wong, â€Å"Nector also articulates the strategy he will follow throughout the course of his life: he goes consistently with the current never fighting very strongly if at all† (62). Although Nector married Marie he loves Lulu and cannot get pass these feeling for her. Nector’s marriage with Marie is pretty happy until he realizes he is still in love with Lulu. Nector begins having an affair with Lulu that lasts for five years. Although the affair is intended for Nector to finally get what he has yearned for his whole life it suddenly turns into a complicated mess.What started as a carefree affair with the love of his life turned into a strict scheduling of when he as to see Lulu and get time away from Marie. The relationship became serious and turned into something that Nector need ed. He made Lulu into what seemed like a second wife and turned this care free love into a chore. Nector became controlling over Lulu and wanted her to only be his. Everything increased in complexity when Lulu had Nectors child. Nector gets fed up with the double relationships tries to leave Lulu. Once he realizes he cannot bear to be without her he decides to tell Marie he is leaving her for Lulu.To add to the complexity of the situation, Nector accidentally burns down Lulu’s house in the middle of all of this. With the mess of events Nector caused he ends up staying with Marie until he is out in a retirement home at an old age. At this retirement home Nector has very poor memory. Lipsha tells us of how Nector begins an affair with Lulu once again at the retirement home. Marie is desperate for Nector to remain faithful to her and searches for a way for him to be forced to. Her solution is to ask for help from Lipsha to make love medicine that will keep Nector faithful.Lipsha messes up in the process of making the medicine and Nector ends up dying from it. This seemed to be the only way to ultimately resolve the conflict between the women. â€Å"Love Medicine is a powerful novel. It develops hard, clear pictures of Indian people struggling to hold their lives together, hanging on to the edge of the reservation or fighting to make a place for themselves in bleak mid-western cities or devising ingenious ways to make more break for freedom, but its most remarkable quality is how it manages to give new form to oral tradition† (Sweet Wong 42).The characters in Love Medicine intermingled and interacted with each other in a way that takes priority over the plot of the novel. June was not alive throughout the novel but her death and figure played a very significant role in the novel. â€Å"June’s loss will underscore each character’s sense of identity when the tribal community and, concomitantly, each character’s potential for survi val† (Sweet Wong 57) Lipsha is a very important, if not the most important, character in the novel.Lipsha was the one who made the love medicine and intermingled in the other people’s love lives. Nector’s love triangle with Lulu and Marie is a complicating mess that is a key part to the novel. Nector was never satisfied with what he got and always wanted more. In the end he could not have what he wanted and ended up with neither of the women. All Marie wanted was for Nector to stay faithful to her but Nector’s heart belonged to Lulu.

Thursday, October 10, 2019

Global warming Essay

Persuasive Speech Good day everyone, today I admonish about global warming. As we know that global warming is on the rise and worsen our planets condition, and as a concern citizen to our environment we should make an action to fight global warming, we should have maintenance and changes to our surroundings to help our dying planet; wake up to reality and be part of the preservation of our mother earth. Global warming has started since the late 19th century and still continues to the present time. According to studies global warming is getting worst through the years and even we can feel the changes in our climate. The melting of North and South Pole are some evidence of the rising temperature of the Earth’s atmosphere and ocean caused by the increasing concentrations of green house gases produced by human activities. And since 1980 the rise of temperature increases two-thirds from the preceding. For now we know how global warming mount and on its greatest. We should be concern to life, to our future, to our children’s children and to all living things in our planet. And I also predict if global warming still prolong and influence our planets worsening condition, 5000 years is the remaining time to our planet that life can exist for even us could imagine what would happen to the upcoming years if global warming still continues. Today there are lots of people producing actions that battle global warming but still they are lacking, they still need more or else all people to be a component of the conservation of our planet. Even there are many citizens saving the earth but the more citizens killing our planet, it is useless. I hope that you will realize the effects of global warming and be more concerned to our environment .To have the sense of discipline to do the right things for the goodness of our planet, so that we won’t suffer. And once again I’m knocking on you to wake up and be part of the preservation of our planet. Thank you. God bless!

Wednesday, October 9, 2019

Recruitment At Richer Sounds Essay

John Clayton is the training and recruitment director within the business. His two key areas are the colleague support or the recruitment/training office. He works closely with the manager of colleague support, Tracey Armstrong. Richer Sounds personal views on Recruitment Richer Sounds always tries to recruit people who have friendly personalities and like to enjoy their work. The company looks for these keys on candidates rather than much of their grades because normally these people normally start to work as a sales person or work in the support department. The promotion policy in Richer Sounds enables efficiently working colleagues to be promoted up in the company rather than recruiting new employees who have no understanding within the business. Richer Sounds only recruit employees if they need someone who has the skills to do particular work such as professional in I.T. How Richer Sounds advertise for new colleagues Within every edition of the in-store catalogue and website they advertise their vacancies, these vacancies are usually for needs of new sales person or need new employees to work in the departments. This generates ongoing application from many interested people. If there are no vacancies at that time then they keep all record of people who applied, for about six months. Colleagues are also able to advice his/hers friends o relatives to work in the company, however these applicants should also follow the same rule of application as all other people. These adverts causes the company to save major amount of money each time because if they would publish it on the newspaper everytime then they would have to pay certain amount to the newspaper company therefore this idea of having to publish on their catalogues and website is good idea. If the company doesn’t receive any phone call from any people regarding the job then finally the company will have to publish it on the newspapers. For specialist employees to recruit the company notifies the vacancy to the employment agency. The recruitment process at richer sounds The recruitment process is shown on the following steps: – Identify any vacancies within the business – Advertise the vacancies – The company the look’s through all the CV’s relevant to that store or department – They schedule for interviews – with appropriate store or department manager. In Richer Sound all managers have completed their Managers Development Course and while doing they also received training on interview, how to interview a candidate. – The applicant which is been successful is been given a trial day to work at richer sounds – If all the interview and trial day is completed and the candidates are successful then the candidates can either send an application form which states that he/she is agreeing to work with richer sounds. – Next all these new candidates have to meet either Jez Avens, John Clayton or Lee Nelson for their final approval – When the company receives the application form, the business then sends these forms for references and as the candidate gets one or more good reference he/she is offered the job. They then write a letter to the candidate, which also includes the statement of terms of employment. – Final step for the company is to send off letters to all candidates given an interview regarding that they have given this job to someone. This is given so the candidates would know if he/she would get the job. The company policy and rules Richer sounds have several policies on recruitment so they do not operate within the law but also operate truthfully. These include – The company’s equal opportunities statement. – The test shouldn’t require high level of English – Richer Sounds never ask a woman about their family

Tuesday, October 8, 2019

MGR #5 Essay Example | Topics and Well Written Essays - 250 words

MGR #5 - Essay Example Willard covers some of the main subjects of the spiritual life. From Willard’s reading, the paper draws some of the major takeaways through presenting thoughts on readings that made a significant impression. I realized that solitude according to Willard is the full abstinence from interaction with other people and denying ourselves companionship and everything that comes from our conscious interaction with other people. According to me, this was rather demanding to a Christian. As much as one needs time in solitude with God, going to a harsh condition such as the desert, wilderness, and the ocean may not be a better option. It is because it fails to promote our social interaction with man. I find it conflicting as God commands us to interact fruitfully with fellow men, and this is the instruction that solitude limits. Additionally, I appreciated that submission, as a discipline of engagement, is the highest level of fellowship. It sustains humility, transparency and complete submission during restitution and confession. I concur with Willard’s thoughts on this discipline. It is because if one submits to a high-level authority he or she indicates that he respects his power. However, people must take care to avoid the misuse of this privilege in making young people submit to

Monday, October 7, 2019

Ethics Essay Example | Topics and Well Written Essays - 500 words - 50

Ethics - Essay Example One of the common unethical practices in retailing is lack of honesty. Lack of honesty is unethical because when a business man or woman fails to be honest to his/her employees and customers, it will highly affect their trust. Most clients like to trust the people who give them the products they need, and when a retailer fails to be honest, most of them tend to run away from the retailer (Robinson, 2009). Most customers question the ethics of their retailers and, therefore, it is vital for the retailers to be honest to their customers. Dishonesty is an unethical practice in retailing and it comes with consequences. First of all, lack of honesty in a business can lead to the loss of customers. For instance, many customers will run away from a dishonest retailer because they cannot trust him/her anymore. In addition, it can affect the business’ economic stability especially when customers are gone because of lack of honesty. Unethical sales practices such as dishonesty can also cost the employees and the community at large. Most employees will always leave after they realize the management of the employers are not honest with their clients. Employees will be happy if the employer is honest with them because retail business plays a vital role in the lives of the people in the community. Dishonesty in retailing can lead to legal consequences and possible lawsuits. Whysall (2009) highlights a case where a customer was sold a counterfeit electronic product. The retailer had stocked counterfeit Sony items intentionally. Upon realization, the customer filed a law suit that he was deceived prior to the transaction (Whysall, 2000). In the legal proceedings, the retailer was found for guilty for malpractice and counterfeiting. The retailer’s permit to operate was revoked. In addition, the customer was compensated in full for the money spent

Sunday, October 6, 2019

Financial Plan Essay Example | Topics and Well Written Essays - 500 words

Financial Plan - Essay Example Financial break-even point is defined as â€Å"the point where revenue equals expenses and profit is zero† (Smartacus Corporation, 2011, par. 1). For Dr. McDougall’s financial situation, assuming fixed cost = $2.8 and variable cost = $2, the number of units that must be sold to break-even is 3,800 units. The components of the cost of goods sold is calculated by establishing the â€Å"Beginning Finished Goods Inventory + Cost of Goods Manufactured = Finished Goods Available for Sale – Ending Finished Goods Inventory = Cost of Goods Sold† (Averkamp, 2011, par. 1). For Dr. McDougall’s financial performance, it could be assumed that the COGS was arrived at using this: Financial information could be used to determine the available resources which can be used in future plans and endeavors. For Dr. McDougalls’s future plans include the research and development of innovative products of similar natural ingredients in other preparations to cater to other cultural tastes. Therefore, financial information would serve as the gauge for decision-making and to design appropriate strategies that would achieve the defined goals. The relevant financial ratios to determine profitability and success are profitability ratios such as the gross profit margin (gross profit/sales) = 60%; operating profit margin (operating profit/sales) = 31%; and net profit margin (net income/sales) = 26%. These ratios define that there are substantial profits generated from the manufacture of food products that provide a successful measure of returns for the company. Averkamp, H. (2011). How do I calculate the cost of goods sold for a manufacturing company. Retrieved September 22, 2011, from Accounting Coach: http://blog.accountingcoach.com/manufacturing-cost-goods-sold/ Smartacus Corporation. (2011). Break-Even Analysis and Break-Even Point. Retrieved September 22, 2011, from college-cram.com: