Accy

Discussion Question Set #1 – iPhone at Apple (25 points) Lenny Allegretti 1. Which accounting method best reflects the economic reality? Put another way, which accounting numbers – the GAAP or non-GAAP numbers best reflects economic reality? [10 points] Economic reality can be defined as the overall outlook of the economy at a certain point in time. This outlook includes factors such as interest rates, politics, and speculation. In its Q4 financial results Apple reported both GAAP and non-GAAP revenue and net profit for the iPhone.Their GAAP results showed 7. 9 billion in revenue and 1. 1 billion in net profit. The non-GAAP showed revenue of 11. 7 billion and net profit of 2. 4 billion. The GAAP results reflect the usage of subscription accounting for the iPhone. Subscription accounting recognizes product cost and revenue on a straight line basis over 24 months (the average user time period of a single mobile device). This causes the sale of an iPhone to be placed in de ferred revenue to be evenly distributed for the next two years. It also accounts for the costs of goods sold.The non-GAAP results followed the time of sale method. This accounts for the product revenue and cost in the period that revenue or product cost is incurred. Considering the facts I believe that the non-GAAP numbers best reflect economic reality. These are the true numbers of how the iPhone truly performed in that quarter. Apple is a company that spends a tremendous amount of money on R & D each year and they will continue to do that until they cease to exist. Therefore, purchasing an iPhone should not be recorded as a subscription, but it should be recorded time of sale.The fact is that Apple will continue to upgrade its platforms and its devices. The idea of straight line basis accounting for the iPhone does not follow an economic reality. The reality is people want to know how sales and revenue for the iPhone faired in that quarter. The fact that past quarters sales ha ve an effect on that does not economically show the reality of the influence the iPhone has on Apple. 2. Should Apple lobby for their non-GAAP numbers to be sanctioned by FASB? [7. 5 points] I believe that Apple should not lobby for their non-GAAP numbers to be sanctioned by FASB.Apple decided to use the subscription method due to consumer backlash at an upgrade fee for the iPhone. Today Apple holds a large portion of the smart phone industry. If a small upgrade fee for the iPhone was enacted I personally believe it would not affect sales. For example, people pay on average $75-$100 for their cell phone bill a month; a small $5 one or two time fee would not stray people from purchasing an iPhone. Therefore, there would be no need to lobby for the non-GAAP numbers because the new numbers with fees charged for upgrades would be accepted under GAAP.However, with the industry standard set at free upgrades for the consumer, it may be beneficial for Apple along with other smartphone compa nies to lobby for this. Realistically the smartphone market is a booming market. Time will tell if these companies will decide to lobby to the FASB. Even though I believe it is not necessary for Apple to do with their current stake in the market; I do believe that it may occur with the industry standard set. 3. Does it matter if the revenue recognition rule for smartphones changes? 7. 5 points] We have established that there are two methods to recognize smartphone revenue: time of sale and subscription methods. The company providing the phone has the option on which one to pick. If they choose to offer free upgrades by GAAP they are forced to pick the subscription method. If they choose to charge a fee for upgrades they are allowed to choose the time of sale method. Since consumers are drawn into the â€Å"free† upgrades I believe that revenue recognition for smartphones will remain to be subscription.Even though the time of sale method can be positive for companies with conc erns to their financials, the industry has almost set the standard of offering consumers free upgrades. Overall, I do believe it will matter if the revenue recognition is changed. It will allow financial analysts to gather a greater understanding of the financial position a smartphone company is in. This helps gauge future growth and company position on the public market.

Factors Affecting Nigerias Underdevelopment Essay

According to an economist the idea of development is a situation whereby there is an increase in a nations GNP and GDP, leading to an increase in growth .but to a sociologist this is a surface definition as development or rather a country is regarded as developed when such increase is affecting the living condition of its people even to the smallest group in the society. Where we don’t only calculate numbers and figures and structures but can see the positive change of things in the life of the people, both the rich, average and poor. Then such a society would be regarded as developed. For example the living conditions of the USA. Nigeria the most populated country in Africa filled with its endowed natural resources, and according to the â€Å"united nations statistics Nigeria is the 8th most populous county in the world with a population of 2.3%† (UN 2011).but the country still suffers the decay of underdevelopment due to certain avoidable factors that stand as unavoidable. What actually is underdevelopment? W.A Lewis 1963 says that a country may be â€Å"underdeveloped in the sense that its technology is backward when compared with that of other countries or in the sense that its institutions are relatively unfavorable to investment, or in the sense that capital resources per head are low when compared with western Europe or in the sense that output per head is low or in the sense that it has valuable natural resources that has not yet begun use† (extracted by opafola 1996). Agreeing to what Lewis has said so well underdevelopment can be explored from another dimension which in a way he seemed to have ignored, it is a situation whereby the quality of life of the majority of its people is low. The causes or factors of Nigeria’s underdevelopment can be divided into 2 which are both external and internal. â€Å"External includes slavery, colonialism, neo- colonialism and the worldwide recession† (Rodney 1972), with which in my opinion is a fact for our underdevelopment the foundation. Also the internal factors include bribery and corruption, poor leadership, bad patriotism from citizens etc. which actually is avoidable. FACTORS AFFECTING NIGERIA’S UNDERDEVELOPMENT 1. Bribery and Corruption This is the greatest factor that has put Nigeria where it is today, the issue of â€Å"corruption† this is an internal factor. According to the Longman dictionary of contemporary English new edition â€Å"corruption is define as dishonest, illegal or immoral behavior, especially from someone with power†. In Africa as a whole research has seen it that most African leaders are corrupt in nature, leading to their backwardness in development of their economy. Taking a cue from the late Attah Williams of Ghana, he executed all the corrupt leaders in Ghana for the stability of the country, and from recent news Ghana has taking a new turn in its development process (silver bird news 23rd august 2012). The issue of corruption is Nigeria’s biggest challenge that is eating into our economic growth leading to money laundering and looting of public funds meant for the improving living condition of citizens. Corruption now is found in every facets of the Nigerian system especially the political aspect has leaders steal for selfish gain. The transparency international corruption index 2011 ranked Nigeria 143th of 183 counties in the world that is developed, also on the scale of 10 (very clean) to 0 (highly corrupt) Nigeria scored 2.4%, between 2010 and 2011 Nigeria’s position declined from 9 places scoring 2.4% from a possible 10 showing the greatest sign that efforts at correcting corruption had been very inadequate in the last year† (business day, Wednesday September 6 2011). This shows the height of corruption in our country, taking the story of the former governor James ibori of delta state who was jailed for 16 years for money laundering in April 2012 by the American judiciary after being discharged by a Nigerian court due to bribe for a case he was still found guilty. Nigeria’s problem is this menace and until there is a stop to it I wonder where we are heading to. 2.Neo-colonialism or imperialism This is an external factor of Nigeria’s underdevelopment; it is the highest form of exploitation from the British countries to their colonies after independence. Nigeria has contributed to its economic backwardness, as it â€Å"promotes the maintenance of foreign domination and enhances neo-colonialism and the flowering of subjugationism† (onimode, 1981). Imperialism has always been an exploitative phenomenon, which was the initial motive for colonization. Nigeria has been seen as a dumping ground for most British counties, making it difficult for us to produce our own goods. Also the fact that we are primary producers with fewer technicalities to produce our raw materials into finished products makes it a means of imperialism as we export our goods at the rate determined by the British colonies and still import back at a higher cost. For example the crude oil, Nigeria is the largest country with the crude oil but the poorest in economic state due lack of technicality in transforming crude oil into petrol which led to the issue of sucidy removal in January 1st 2012, even after which things haven’t changed as fuel scarcity hits most part of the country e.g. Abuja, Lagos etc. as at 19th September 2012. 3.Poor leadership According to john c. Maxwell â€Å"leadership is about influence† and niyi adesonya sees it â€Å"as not just influence but also inspiration†. The idea of Nigeria’s leadership is just based on selfish gain of eating the â€Å"national cake† and leaving the main aim of governance. Research has seen it that Africa is one continent whereby its leaders are older than the country itself and Nigeria is not left out, as most of our past leaders are much older than the country itself. The issue of poor leadership is also a contributing factor whereby due to corruption leaders make laws to favour their actions, as each time a ruler comes in seat we keep on amending the constitution to suite political parties, politicians make empty promise during election campaigns when put office little or nothing is done in such community and citizens keep suffering in squalor and begin to govern themselves providing the necessities for their comfort. Due to poor leadership the recent issue of flood all over most riverine area would have occurred, this is because a developed country would have been prepared to channel the water released from the Cameroonian dam into another dam. But since Nigerian political elites spend time on unnecessary things like the introduction of the 5000 naira note, citizens are homeless. Poor leadership is a contributing factor of Nigeria’s underdevelopment, as the main issues are not critically tacked to solve other things. It has led to flamboyant spending of public funds whereby an average senator in the house of representative is paid unnecessary bills like the seating allowance, wardrobe allowance etc. aside the salary they earn, why won’t people kill to seat on political power? Nigeria is one country whereby the president earns more than the president of United States. As they continue to buy properties that they don’t need instead of investing in profitable business. 4.Bad patriotism This is also a causing factor for our underdevelopment from in my opinion, it is obvious that most Nigerians are aware of our backwardness and they don’t try to help matters instead they add to the problem itself. By disobeying or making difficult certain rules meant to help the country, this is because they believe it is another lie to eat from us. From the AIT news in August Hilary Clinton’s last visit to Nigeria in 2012, she told the president to have the will power of taking certain stringent rules and standing firm for example the handiwork of governor Fashola of Lagos state is termed credible as Lagos with its massive population is actually adjusting to change. This is because even as unpatriotic most Lagosians are governor Fashola still took a stand, Nigeria’s problem is also citizen built as persons no what is right and refuse doing it for no reason. REFERENCES Walter Rodney (1972) â€Å"How Europe Underdeveloped Africa† Dar-Es Salaam. Tanzania Publishing House. Lewis W.A (1963) â€Å"The Theory of Economic Growth† London: George Allen and Unwin Ltd. S.O. Opafola (1996) â€Å"The Journal of Philosophy and Development† Vol.2, Ogun State University: Hope Publications. Onimode, B (1981) â€Å"Imperialism and Nigerian Development† In O. Nnoli Edition. Longman Dictionary of Contemporary English New Edition. Business Day Newspaper Wednesday September 6 (2011), Nigeria and Corruption Index United Nation Statistics 2011. AIT News august 2012.

The Surf Shoppe in the Cloud Assignment Example | Topics and Well Written Essays - 1500 words

The Surf Shoppe in the Cloud - Assignment Example Their design of these data protection servers assure elimination of points of failure that can be recovered to an acceptable state and point in time in case of site loss, server or data. Following are some of the advantages of single highly protected servers: Centralization: They are centrally controlled and are held by a central administration. They architected with a central control design. They assist in administrating the entire set through a single central unit. Server is wholly responsible for access rights and resource allocation. Proper Management: All the resource files are stored and saved in the single destination. This makes file management real easy and locating files and accessing them becomes real easy. Back-Up and Recovery Possible: Since the entire data is saved and stored on the server, it makes it easy to make their back-ups. Backups do not have to be carried to every workstation. Alongside, if some unforeseen event or breakdown leads to data loss, it can be easily and efficiently recovered. Up gradation and scalability in client Server Head: Incase of the need of changes, they are easy to be made through simple server up gradation. If further any new changes are to be made or added, they can be made by making simple changes to the server. Accessibility: The server can be assessed remotely from various platforms in the network. Security: At the set up server time rules defining security and access rights are defined. However, the protected server incorporated by the Surf Shoppe Project Manager can face certain disadvantages. Some of them are following: Congestion in Network: When there are too many requests from the customers and server needs rapid enhancements, it can lead to congestion. As the total bandwidth of the network does not increase as the number of peers increase, overload can lead to breaking down of server. Not Robust: These single highly protected servers are very robust or strong. If the server fails, the whole network might g o down. Further, in case of abandonment of the server because of some error during file downloading, downloading gets affected altogether. Even no broken parts of the file can be accessed. Costly and Difficult to set up: The cost of their setup is real expensive since installing this type involves high cost and is equally complex to set up. It can only be done by professionals and consultants. (Davies, 2008; Commvault, 2013) 2. Provide a recommendation for the additional equipment they should have to guarantee high availability and reliable application, file, and print services (e.g., NAS, RAID, etc.). As an additional equipment to guarantee high availability and reliability of applications, NAS is highly recommendable. NAS stands for Network attached Storage. It is an additional storage volume accessible over a network. They are incorporate with all the essential features of a common personal computer based server. It can provide centralized back up, file sharing, print sharing and remote access. Just simply within the capacity of a single unit, NAS can be a centralized file, print server, backup target and a lot more. It also is capable of the following, Photo and video sharing. Surveillance System. Time machine support along with iTunes and iPhone applications. Website Hosting. Expansion enclosures. 3. Sam Ayam suggests that you consider using a private cloud concept for maintaining data confidentiality, integrity, and availability (CIA) between the Surf Shoppe and MegaCorp

Technical Writing Essay Example | Topics and Well Written Essays - 1000 words - 9

Technical Writing - Essay Example The product’s description reflects the quality of the product through specifics and imagery. For example, the purpose of this description is to invite awe and desire of the diamond ring in the intended audience so that he or she will purchase it. The description needs to state the specific 4 C’s of the diamond, i.e. cut, clarity, color, and carat weight to properly inform the consumer and to be compared to with competitors. If the audience has this information, he or she will be able to make an informed decision of whether or not to buy the product. I would propose that Micron should immediately rewrite their descriptions, set up short workshops with sales personnel to teach them how to use the product and provide easier means of acknowledging and functioning the new features via video demonstration in the store. Darlene should recommend to Claude to become hands-on with the product as much as possible to self-teach as they wait for enhanced, appropriate instructions and descriptions from the company. Rather than drop the motto and quit selling it, Claude and the other staff members should self-teach to ensure good customer

Television Addiction Essay Example | Topics and Well Written Essays - 750 words

Television Addiction - Essay Example TV viewing becomes more than a relaxing activity but a mere way of passing time. One’s ability to concentrate on an activity when TV is on remains low as even one cannot sustain the conversation. The response is equally the same when the conversation is either of substantial importance or not. Over the years, scholars have tried to ascertain whether watching of violent movies influences an individual to act out violently, but the focus has never been on the addictive aspect of a television. Primarily, television addiction is the spending of too much time in watching television or watching it more than initially intended. It can also be the constant thinking about how to reduce watching it or the making of unsuccessful continuous attempts to reduce the hours spent in front of it. Tentatively, those with this form of addiction tend to exhibit withdrawal symptoms once deprived off their frequent viewing (Large 98). On the contrary, watching too much television does not necessaril y imply an addiction to the same. Television is an informative tool mostly used to educate and pass relevant information across a wide audience. However, it becomes addictive when they feel that they need to minimize the time they spend watching it and instead engage on something useful. This is often an inward drive and not external. Primarily, watching of television is a leisure activity that does not derail one from their normal routine or activities. Arguably, others tend to speculate that time that the time devoted in front of a TV set portrays the love for TV and not the addiction. However, the reaction to emergencies tends to be slow in those who devote their time to television viewing rather than those who are doing other things (Large 98). This is high because people tend to switch off their responses and become passive as they indulge in television viewing. Similarly, the effects displayed in watching TV and those of a tranquilizer tend to relate. The two make the body be in an inert state that with the effects wearing slowly offs the body. According to Kubey and Mihaly, members of the middle class tend to feel the guilt more than the lower class, as they tend to feel that time they spent on TV should have been on something constructive. For the lower class addicts, the hours spent on watching TV tend to de rewarding rather than satisfying (Large 98). In essence, there emerge the heavy viewers and the light viewers. First, the heavy viewers are those who spend more than four hours of their day in front of a TV while the light viewers are those that watch it for only two hours a day. Essentially, the viewer content is what keeps the viewer glued to a TV screen for a great number of hours. The images displayed make the brain remain glued to TV screen for hours. For one to continue viewing in A conscious manner they need not give in to electric response of the brain that is switching off when television switches off. This would mean that their sense of relaxation ended when they switched off TV (Large 97). In addition, the two scientists found out that a greater number of adults viewed themselves as addicts rather than the teenagers. They also found out that the adult’s ability to concentrate on a different activity after the switching off was hard, as it affected their moods. In conclusion, television addiction is the mind perception of an individual. The verdict on whether one is addicted to TV or not, solely lies with an individual and not on any external influences. In my view, people’s addiction on TV amounts to the levels of judgments portrayed when glued to screen of a TV

Summery Article Example | Topics and Well Written Essays - 250 words - 4

Summery - Article Example This has raised question concerning the superiority of each strand of paradigm to another. This diverts attention of the main issues which are: activities to be included in requirements engineering, what institutes a requirement, and issue that need more attention. Requirements engineering activities involves the incorporation of standard mechanisms in fashions that are advanced instead of persisting with the exercise of reinventing the constituents themselves. What constitutes a requirement explains the complete statement of what the system will do without regarding to how it will do it. To understand this we should differentiate functional and non-functional requirements. Issues that are fundamental include: backing-up market-driven inventors, ranking requirements according to desirability and necessity, integration of design artifacts, accessibility of requirements methods and tools, and coping with incompleteness. For effective management of these requirements we should seek to avoid common mistakes like underestimating the cost of the shifting requirements, discovering wrong requirements when it is too late, lack of understanding the main user needs and problems, and lack of communication of urgencies and status to the team. The main objective for requirements engineering is to narrow the gap between research and

Public Management and Leadership Assignment Example | Topics and Well Written Essays - 250 words

Public Management and Leadership - Assignment Example The differences between genuine leadership and positional leadership and the impact of these forms of leadership on social health administration and management. Modern research works suggest that positional leadership and genuine leadership are the two most dominant forms of leadership in the labor front presently (Creswell, 2009). This topic would, therefore, compare the two forms in a typical social health industry and see how each of them complement the other. Employee involvement impacts in hiring and promotion process of public agencies. Employee involvement as a leadership philosophy shall be critically analyzed and related to how it could help to impact hiring and promotion in a positive manner in a typical public agency (Randy, 2009). â€Å"The role of employee engagement in attaining achieved productivity targets of a public sector agency.† This topic shall basically highlight the strengths and advantages of employee engagement and spell out ways in which managers can benefit from employee engagement (Frankfort-Nachmias & Nachmias, 2008). Based on the research questions set, the most preferred qualitative approach that will be selected for the research is the case study research approach. Generally, a case study would narrow a research topic to a well-defined setting and critically analyze the issues involved in the topic in relation to the selected setting (Miller and Brewer, 2003). Looking through the research questions that were set, it will be realized that most of the research questions are highly practical and experimental in nature.

Professional Portfolio and Self-Marketing Plan Term Paper

Professional Portfolio and Self-Marketing Plan - Term Paper Example Solid nursing experience that includes admissions, assessments, treatment, referral, and education for a broad range of patients. Widely recognized as an excellent care provider and patient advocate. Demonstrated ability to assist healthcare team members to provide quality patient care. Outstanding interpersonal and communication skills. Extreme accuracy in patient history, charting, and other documentations. Proficiencies: Patient care advocate Intravenous therapy Care plan administration Patient/family education Ante partum, Mother/Baby, and Pediatrics Status post surgical care Lactation counseling Career Experience Portsmouth Naval Medical Center, Portsmouth, VA (Contractor) December 2008 to December, 2010 Registered Nurse in the Mother/Baby unit of the facility delivering a complete range of RN services and expertise in assessments, admissions, referrals, extensive plans of care, administer medications, assist physicians, IVs, IV antibiotics, blood transfusions, wound care, lacta tion counseling, education of patients/family members, and accurate documentation of patient history, medication, and treatment. Carteret General Hospital, Morehead City, NC September 2006 to October, 2008 Staff Nurse in Ante partum, Mother/Baby, and Pediatrics. ... Have experience in fetal monitoring, doppler, and fetal tracking. Prepared equipment/supplies and assisted physicians during examinations and treatment. When designated, acted in Charge Nurse capacity. Raleigh Children & Adolescents Medicine, Raleigh, NC October, 2001to August 2006 Delivered a complete range of RN service and expertise in the clinic environment. Accurately obtained and documented patient history and medication, assisted physicians during examinations/treatment, handled referrals and admissions, and extensive interaction with patients and family members, staff, and physicians. Rex Wellness Center, Raleigh, NC September, 2000 to May, 2003 Part-time lifeguard and receptionist at the wellness center. Covered the front desk, greeted clients, and assisted with membership enrollment of the center. Triangle Pool Management Company, Raleigh, NC May, 1996 to September 1999 Pool manager and lifeguard (part-time). Wal-Mart Pharmacy, Raleigh, NC February 1996 to May 1998 Pharmacy tech (part-time). Educational Background Bachelor of Science in Nursing, BSN (2001) Barton College Wilson, North Carolina Currently Enrolled in Masters Program in Nursing Licensure Licensed Registered Nurse (RN), State of North Carolina (License Number 193770) Course/Certifications Nursing Tutorial and Consulting Nurses in the New Decade Legal Issues in Nursing Advance Charge Nurse Development Stress, Depression, and Pain Basic Life Support Certification (BLS) Pediatric Advance Life Support Certification (PALS) NRP Certification Certified Lactation Counselor Honors/Awards Member of Sigma Theta Tau National Honor Society of Nursing Numerous Customer Service Awards (Portsmouth Naval Medical Center) Admiral Commendation Letter Courses Completed NUR 553: Issues in Healthcare Informatics

A key issue for the courts when deciding on the legal status of a Essay

A key issue for the courts when deciding on the legal status of a comfort letter is whether or not the party proffering the comfort letter intended to create legal relations - Essay Example Comfort letters are common in loan agreements, as an alternative from asking the lender to obtain a guarantor for the loan. In order for a claimant to be able to rely on the letter of comfort as a guarantee of payment, the claimant has to prove that the person issuing the letter intended to create legal relations between themselves and the claimant. According to Ellinger (1989) comfort letters can be identified into 3 specific types, and can include undertakings from a parent company to meet the financial commitments of the subsidiary company. Less stringent comfort letters identify that the parent company knows of the intention of the subsidiary company to enter into a contract with the other party, but makes no express guarantee to honour the agreement of the subsidiary or to actively intervene to ensure that the subsidiary company fulfils the contract. These letters can have legal effect despite the fact that they cannot be relied upon as a guarantee that the party will fulfil their part of the contract. One of the first cases to consider the effect of comfort letters was Banque Brussels Lambert S A v Australian National Industries Ltd1 in which the defendant averred that the letter should not be regarded as a binding contract. In this case, the bank insisted on a letter of comfort as a condition of the loan agreement between the parties. The bank had originally tried to force the defendant to guarantee the payments on the loan, which the defendant had refused to do. The claimant attempted to aver that the letter of comfort contained promissory paragraphs with regard to the conduct of the defendant and that the defendant had breached these promises. One such paragraph stated We take this opportunity to confirm that it is our practice to ensure that our affiliate [the borrower] will at all times be in a position to meet its financial obligations as they fall due. These

Mathematics Teaching Essay Example | Topics and Well Written Essays - 750 words

Mathematics Teaching - Essay Example The teaching issues should be talked about broadly and deeply in theory for achievement of greater understanding of subject matter either by the teacher or a pupil. For clear understanding of subject matter in such a subject like mathematics especially for children, teachers require to fuse theoretical and practical aspect in their work. This enables breaking down of complex ideas and concepts which become easy and logical in developing the understanding of learners and their acquisition of learning skills. In theoretical expression of a mathematical lesson a teacher ought to be keen in his confidence when answering learners questions and when dealing with their misconceptions, The National Strategies, (2010). On the other hand a teacher should employ various creative methods to intervene during a lesson in a discursive manner to come up with an effective learning environment depending with the curricula that are applied and the ability of the learners, Bronwyn (2003). In primary schools the theoretical expression of mathematical subject content should be simplified according to the age of the learners, this means that the teacher has to be sensitive to the age of the learners and curricula requirements in order to achieve good end results. Since the curricula in primary school is broad the teacher need to be well informed with all subjects to be able to express theory in mathematics explicitly to the learners. This enable the learners develop literature skills which are also very significant in understanding and expressing mathematics. Effective Planning Primary school teachers have to consider the factors of age and curricula requirements prior to their planning of lessons and in their plan ensure the learners and his or her colleagues understand the content of the plan. They should also make plans to involve learners with an out of class lesions and home work which give the leaner an opportunity to share with other for example parents, siblings or other pupils which is a good support in enhancing mathematical understanding and development of greater leaning skills Ernest, (1987). Teaching Strategies In meeting their objectives teachers should employ strategies that conform to the curricula provided by the education authorities as well as the age and abilities of learners. This can be achieved by analyzing the diversity of the learners abilities and their age hence coming up with a design that will enable them overcome any barrier that my hinder their understanding and development in skills. Lieberman, (2004)On the other hand teachers should employ creative approaches in teaching mathematics for example teacher can put a challenge to the learners that will make them need to talk about the subject manner hence creating a greater contemplation of many students at all levels of ability. Ernest (1988) Conclusion Teachers need to fuse theory and practice in teaching mathematics thus they should converse with all subjects to effectively deliver. In primary school teaching the age factor and variance in abilities is sensitive and

Technologies Effect on Culture Essay Example for Free

Technologies Effect on Culture Essay Technology effects culture in very many ways. To begin with,in the last hundreds of years there has not been a bigger impact on culture than technology. Next,technology has changed culture so many ways from communication,traveling,entertainment,medical stuff,cooking,to industry development. Then,technology has been improving more and more with no end in sight very soon. Finally,the main reason you see all of these rich people to day is technology. This is only some of technologies effect on culture. However,there are many more ways technology effects culture. To start with,Alexander Graham Bell,he started the improvement of technology by creating the telephone,and we as people took that and improved it to make a better telephone and eventually,the cell phone. Next,the Wright brothers,they made the airplane to where it could fly and again we as people took it and improved to make it better and last longer. Then,Henry Ford,he created the first affordable,combustion engine car called the Model-T and once again we as people took it and improved like ever before by making it safer,faster,and more durable. Finally,Philo Farnsworth,he invented the television and once more(as if we’ll never stop)we as people improved it and gave it color and we made more portable. So you see it’s not necessarily the technology effecting the culture but us making the technology effect the culture. So now I have explained to you the how technology effects culture in many ways. To begin with there was Alexander Graham Bell who invented the telephone. Next,there was the Wright brothers who made the airplane able to fly. Then,there was Henry Ford who invented the first car. Finally,there was Philo Farnsworth who invented the first television. So you see this is the kind of stuff we as people are capable of doing.

Case Study: Energy Drink Industry

Case Study: Energy Drink Industry No serious and lasting achievement or success one ever achieves without the friendly guidance and co-operation of so many people involved in work. Foremost of all, I express my gratitude to the Almighty for his blessings and foresting wisdom in all my wishes. I am also thankful to my Subject Teacher ABHAY TIWARI , who has helped me a lot each and every time when I had some difficulty. Words are not sufficient to register my sincere regards to my loving parents for their deep affection and unabated inspiration that really kept me going. They were and unending source of strength and perseverance during the course of the study. I place my thanks to al l those who spared their time and made it convenient for me to complete the research. I deeply acknowledge their concern for my research. Last but not the least, I also wish to red cord my gratitude for any person(s), my memory has failed to recall, who rendered his/her/ their support and services. History of energy drinks: Packed with caffeine, taurine and vitamins-B, energy drinks are the current fuel of choice of the todays generation. More energy mean for work and more productivity. So, life gets pace quickly and the energy drinks market expands .It all started in Japan when Taisho pharmaceuticals released a drink called Lipovitan-D in 1962. It contained a mix of b1, b2 and b6 vitamins, along with niacin and taurine all are concentrated and boost energy. Tonic drink is popularly grown up in Asia. In 1987, an Australian named Dietrich Mateschitz took the same concept but added sugar and caffeine to it and formulated red bull, which quickly popular in the Europe. Around the same time, Americans were accessorizing their all-night Atari marathons with Jolt Cola, which was advertised as having all the sugar and twice the caffeine of Coke. When Red Bull hit the market in the U.S., they had to carve the niche alone, so traditional marketing and branding strategies wouldnt work. They started sponsoring non-traditional athletes(no, not in-line skaters; more like kite sailors and sky surfers) and began an annual event called Flug tag, in which amateur aviators build their own stylized aircraft and compete to see who can fly the farthest over water. And , when Red Bull started marketing their drink to bars as a cocktail mixer. Red Bull remains the top name in energy drinks to this day, with global sales estimated at about $2 billion annually. Thats not to say there isnt competition. Dozens upon dozens of brands flood the energy drink market. Its hard to say how many, exactly, because upstart companies come and go, but heavy-hitters like Coca-Cola, Pepsi, and Anheuser-Busch have all developed their own energy drinks. Jolt Cola has been re-branded as an energy drink; it now comes in a can shaped like a big battery. Hansen, a natural soda company, entered the game with Monster Energy. Rockstar, the first energy drink to make itself available in 16- and 24-ounce cans, has been in third place behind Red Bull and Monster for a while, but Coca-Cola recently inked a deal to distribute the drink. Yes, Rockstar has finally signed with a major label. All the marketing in the world, however, hasnt convinced the French, Danish, or Norwegian governments to legalize high caffeine energy drinks in their countries, and Argentina recently became the fourth country to outlaw such beverages. Other governments and food safety agencies have also raised concerns about whether the drinks pose health risks. To research such a matter is to wade through a scientific point/counterpoint debate so thick that one would need a 24-ounce can of low-carb Monster just to read through all the applicable articles. While many are apprehensive about potential dangers, the bottom line seems to be that energy drinks are probably no worse for you than strong coffee, and should therefore be treated accordingly. Taurine, one of the main ingredients in most energy drinks, hasnt been the subject of any long-term studies, so the jury is still out on that one. On one hand, taurine is produced naturally in the body, so it should be harmless, but on the other hand it i s possible that too much taurine could be a bad thing, and the effect of combining it with caffeine and other ingredients has yet to be fully explored. But even if a major news story were to break tomorrow claiming that all energy drinks are made from the blood of orphans and that taurine causes hair loss and acute leprosy, the stuff is undoubtedly here to stay. With any luck, theyll keep our nations scientists awake long enough to finally give us our damn jet packs! Porters five forces for energy drink industry The energy drink industry is very competitive for all corporations involved, with the greatest competition being that from rivalry sellers within the industry. All energy drink companies have to think about the pressures; that from rival seller within the industry, new entrants to the industry, substitutes of the products, buyers and sellers. New entrant: New entry is not a strong competitive pressure for the energy drink industry because;there are so,many brand who are entering into the market such as cloud 9,xxx,phantom and so many. Red bull and few other energy drinks are dominate the industry with their strong brand name and great distribution channels. Energy drink is fully saturated and growth is low. It is very difficult for new and unknown entrant to start competing against the existing firms. Some another barrier are also their such as high fixed cost of warehouse and other so many expenses and economies of scale. New entrant cannot compete in price without economies of scale. These high capital requirement and market saturation make it extremely difficult for the new company to enter the energy drink industry. Substitute: Substitute products are those products competitors which are not present in the energy drink industry. Substitute of this industry are strong competitors. Such substitute of energy drinks industry products are fruit juices, water bottle, soft drinks, coffee and tea. Substitutes are strong for energy drinks industry because; Water bottle, soft drinks, fruit juices, coffee are increasingly popular with trend to be a more health conscious consumers. There are progressively more varieties in fruit juices and coffee that appeal to different consumers tastes but appears healthier than energy drinks. Coffee and tea are competitive substitute because they also provide caffeine that provided by energy drinks also. The consumer who consumes lot of energy drinks may substitute coffee because if they want to keep caffeine and lose the sugar and according to the taste. Specially blend coffee becoming very famous and popular because of so many coffee cafà © are opened and offers many different taste to the consumers. Intake of coffee and fruit juices instead of energy drinks very healthier and very cheap in cost also. Suppliers power: Suppliers bargaining power is higher because there is huge number of firms present in the energy drinks industry. Supplier for the energy drinks industry holds much competitive pressures. The bargaining power of suppliers is higher because; There is large number of energy drinks firms and most of them are using tin and aluminum mix cans for their packaging, which is not much availability because thousands of other industry are using tin and aluminum for their packaging the products. Supplier of tin and aluminum are few so bargaining power suppliers is high. It is difficult to switch other suppliers. Because it will take more time to supply and deals. Buyers power: Bar gaining power of energy drinks industry are mainly large grocers, discount stores and restaurants. The energy drinks companies distributed to beverages to these stores for resale to the consumers. The bargaining power is very strong because large grocers and discount stores buy large numbers of energy drinks, allowing them to buy at lower price. There is another reason also that many number of firms are in the energy drink industry so, different brand of energy drinks are available in the market. Rivalry: The competitive pressure from rivalry sellers is greatest competition that faced by the firms present in the energy drink because red bull acquiring most of the market in this industry and few other companies are also growth at the faster rate because of that the rivalry competition will be more in this industry, red bull, cloud9, Gatorade, monsters, tab, Rockstar, these are major players in the industry. The rivalry will be higher because; Brand name loyalty is competitive pressure because brand key customers loyalty survey shows that brand with the greatest customers loyalty in industry. Red bull, rockstar, monster, these drinks have greater loyalty than other energy drinks and famous brand name. Distribution channels are very vast and because of this they are competing with each others. Another companies are also growing and acquiring market share and increasing the distributing channels with variety in products so it the major competing thing in the industry. Major players in market: There are many players in the energy drinks industry worldwide red bull, monster, rockstar, amp and tab these are the rating series of energy drinks but in Indian market these are few major player who are playing vital role in Indian market by confidently except red bull because red bull is exceptional case because it is the oldest energy drink and very major player but other are try to competing with each others and increasing their market share. Major Players in Indian markets are: Red bull: red bull is acquiring most of the market share among all other energy drinks and the market share of red bull in market of energy drink is 42.6 (based on dollar sales). Cloud 9. Gatorade. Xxx. Red bull: Red bull is the oldest product in the market and capturing the industry share almost half of the other products. Logo: two charging bulls. Target market: long strenuous night shift audience. Slogan: red bull gives you wings. SWOT analysis of red bull company: Strength: From this we can say that what the strength of the company is; Fashionable brand image and image for high standard. Oldest energy drink in the industry capturing the largest share of the industry. High revenue as price is set 10% than other energy drinks, which increase the revenue of the company. So many market shares are sold to different countries. Famous for more caffeine and dangerous ingredient are added in it named edge. Brand equity and brand loyalty. Weakness: what are the weaknesses of the company due to? Red bull may have lost its edge because of government accepted as being safe because many customers like strong ingredient and some are using light so its depend on person to person. Lack of patent. No campaign are organized, all the sales and revenue are getting by only the brand image. Very high price, low level of income cannot consume. Opportunities: it can show us what are the opportunities of the company by which they can raise more in the market? They have the opportunity to introduce more product variants or more flavor like others are doing to increase their consumers. Expanding their brand into different countries. Consumer recognize through sponsorship of sports and event. They should increase their consumption by more advertising. Threats: Threats of the company are; Consumer purchases other illegal energy drink instead of red bull containing more taurine and caffeine. Now a days safe would be accepted by many of people instead of red bull edge it may lost its consumers. Market share would be decrease due to some many other substitute and competitors are available in the market. New entrant is also coming in Indian market and other countries this may cause in the decrease in the market share. Todays new organic energy drinks market is coming into the market which may snatch the red bull market. Substitute like soft drinks and fruit juices. Gatorade: First made in 1965, for the university of Florida football. It developed to replace the fluids and help prevent from dehydration. Target market: athletes Logo: lightning Current slogan: Is it in you. SWOT analysis of Gatorade Company: Strength: It means what is the strength of the company by which company are getting benefit and got many benefits. Loyal customers, we saw many players are using Gatorade while playing sports and doing activities. Strong brand equity. Innovations, we can say that Gatorade became famous by their flavors they introduced so many flavors such as berry, lemon, orange and black cherry. Supply chain is very good of the company. Unique products are also available such as Gatorade thirst quenchers, fierce, frost, xtremo. Weakness: what is the weakness of the company due to that reasons company are not growing at much higher rate. Non-diversified product line. Poor exposure and promotion because its only promote in abroad such as in usa and it is known by in India but not much very less promotion campaign are settled by the company. Distribution channel is not good enough if we comparing to red bull and other drinks. Opportunities: what are the opportunities by which company can increase their growth? Expand their brand by which people come to know because there are many region and areas where people dont know about the brand. They should increase their product because many flavors are not available in all the places and they should increase their services also. Threats: Competitors are the major threat because many companies are present in this industry are large number of players are present in the market. New entrant are interesting in the market and this wiil be the greater threat to the company because life becoming busy and everybody need drinks with full of energy which attracts other companies to attract toward the industry. SJ xxx: A very new product in the industry of energy rinks and one of the most fast growing energy drinks in the market. It is the Indian product by JMJ GROUPS and introduced this year in the 4-5 state and the result in seen good for the product in the market. It was sponsored team Kolkata knight rides in Indian premier league in 2010 which really works for xxx. They kept price in comparison to red bull and introduce two variants in same drink. Logo: xxx in column wise. Target market: people with age between 15-40. Slogan: extreme drink for extreme people. SWOT analysis of SJ XXX energy drink: Strength: strength of the company; Good reputation of the marketing group. The entire launch is very successful for the brand. Xxx seen as young and trendy look and motivate the teen and Youngers to go through. Attraction design and name is very attractive. Brand endorsed by very famous celebrity SHAHRUKH KHAN. Weakness: weakness of the company; Concentrate only on few states such as Goa, Mumbai, Hyderabad and Delhi. Low investment on advertising promotion. Very high prices at the starting knowing this that there are many present in the market. Very less awareness among all the other products. Huge gap between existing firms takes much time to grow. Opportunities: XXX-nicofix variant of company reduces the tobacco craze in youngster and it may helps in increase the favorability. XXX-rejuve variant of company are good option to improve immune system which creates awareness of using xxx. This new product in the market so it is the good opportunity for company to positioning and placing their product. New events and sports events are yet to come in the market and by sponsoring them regularly they can build their image in the market. Threats: Existing firms who are well stabled in the market from last many of years like red bull, Gatorade and cloud9 and others also. If they are thinking to launch in abroad so much higher threat are to company because many of strongest competitors are present already in the market and strong competitors and have brand loyalty. Substitute is also present in the market so it also gives the competition. Cloud9: it is manufactured by Goldwin healthcare Pvt. Ltd. This company is specialists in the manufacturing of 100% natural lifestyle energy drinks and caffeine free cola. In the future, cloud 9 plans, itself to the peak of the industry where the sky not finished. Cloud 9 grows it Indian presence all the expanding into the overseas market. Logo: Its name cloud9. Target market: youth and athletes. Slogan: heaven meets earth. SWOT analysis of the cloud9: Strength: Good flavor taste, it is much better taste and comparative red bull bit same but not similar. Good consumer awareness. Sponsored in big events of India such as fashion events, sports. Good investment on advertisement. Well known parent company. Availability in small cans also like other energy drinks are not available in small packing but this drink is available. Low prices comparative to other energy drinks mostly than red bull , rockstar, Sj xxx. Weakness: Low area coverage by the promotional strategy. Competition within its own variable brands. Low level of distribution channels because not available in so many areas and cities. Opportunities: Only brand available in the market with the five flavor. No other brand is providing this kind of flavor only Gatorade does but not all available in Indian market. Associated it in different award functions and organized itself in different event and parties. It has brand ambassadors like shilpa shetty. Being the first energy drink brand in the Indian market. It would b put positive effect on the Indian consumers. Threats: New entrants in the market the rapid growth of the market attracting so many companies to launching their drinks so it is the biggest threat of the existing firms to new entrants. New favours from other brand which increase their growth rate by innovative the new flavor brand with different technology and ingredient like xxx-rejuve which improve the immune system. So many brand which being global and some are coming toward our country which is also a threat and if we thought to launch our products in the foreign market this is also the threat because of globalization.

Skin Functions, Structure and Relationship with the Body

Skin Functions, Structure and Relationship with the Body The main function of the skin, its structure and the relationship between the skin, circulatory and nervous system Draw a label diagram of the skin and describe its structures and key parts (See diagram attached) The skin is the largest organ in the human body. It has three layers; the epidermis, dermis and subcutaneous layer. The epidermis Google images (2016) The upper or outer layer of the two main layers of cells that make up the skin. The epidermis is mostly made up of flat, scale-like cells called squamous cells. These cells produce melanin, which gives the skin its colour (MedicineNet.com 2016). The epidermis is the outmost layer of the skin, the skin we can see. This layer differs in thickness; it is thinner on the eyelids and nipples than it is on the soles of feet and palms of hands. This layer has water resistant properties and protects us from cuts and injuries. The epidermis contains the pigment melanin which gives us our skin tone. The dermis Google images (2016) Lying underneath the epidermis-the most superficial layer of our skin-is the dermis. The dermis is a tough layer of skin. (Boundless.com N/D). The dermis is the layer beneath the epidermis; this layer is attached to the blood and nerve supply. It consists of sweat glands and hair follicles and connective tissues. The subcutaneous layer (Google Images 2016) The bottom layer of skin is the subcutaneous fat layer. (American Academy of Dermatology 2016). The subcutaneous layer is made up of fatty tissues or bundles of adipose tissue. This layer is responsible for retaining heat in the body. The smaller these bundles of adipose tissue are, the less over weight you are likely to be. Functions of the skin Protection: The skin helps to protect us from things such as dehydration, harmful microorganisms, bacteria and UV rays from the sun. Absorption: The skin can absorb substances that the body need such as oxygen and nitrogen. Some medications/ointments may be applied to and absorbed by the skin for muscle pain, for example, deep heat or oriental tiger balm. Sensation: Receptors in the skin allow us to touch and feel pain, heat and cold. Temperature Regulation: Sweating begins at around 37Â °C. The sweat comes to the surface of the skin and evaporates, causing the body to reduce the heat, as well as this, the hair on our arms lie down to allow the heat to escape. When we are cold the opposite happens: the hairs stand up and goose bumps form to trap any heat in the body in order to warm us up again. Immunity: The skin and the immune system work together to make the immune to microorganisms and bacteria. Movement and growth: The skin is stretchy because of its elastic properties and this allows the covering of the whole body and the movement of the individual. Excretion: The skin allows materials such as urea, excess water and ammonia out of the skin. By-products that arent wanted or needed by the skin are released through sweat glands in the form of sweat. Excretion is an important function to note about the skin (New Health Advisor 2014). Vitamin production: Upon exposure to ultraviolet light (the sun), the skin produces vitamin D. This is important for the growth and strengthening of bone (Curran 2016). The relationship between the skin, circulatory system and the nervous system. The skin The skin is the largest organ in the body and is wide spread throughout the whole body. The skin absorbs essential nutrients and oils through the pores and this provides moisture to the skin. The skin consists of three layers: The dermis, epidermis and subcutaneous layer. The dermis is the layer beneath the epidermis; this layer is attached to the blood and nerve supply. It consists of sweat glands and hair follicles and connective tissues. The epidermis is the outmost layer of the skin, the skin we can see. This layer differs in thickness; it is thinner on the eyelids and nipples than it is on the soles of feet and palms of hands. This layer has water resistant properties and protects us from cuts and injuries. The epidermis contains the pigment melanin which gives us our skin tone. The subcutaneous layer is made up of fatty tissues or bundles of adipose tissue. This layer is responsible for retaining heat in the body. The smaller these bundles of adipose tissue are, the less over weight you are likely to be. Functions of the skin Protection: The skin helps to protect us from things such as dehydration, harmful microorganisms, bacteria and UV rays from the sun. Absorption: The skin can absorb substances that the body need such as oxygen and nitrogen. Some medications/ointments may be applied to and absorbed by the skin for muscle pain, for example, deep heat or oriental tiger balm. Sensation: Receptors in the skin allow us to touch and feel pain, heat and cold. Temperature Regulation: Sweating begins at around 37Â °C. The sweat comes to the surface of the skin and evaporates, causing the body to reduce the heat, as well as this, the hair on our arms lie down to allow the heat to escape. When we are cold the opposite happens: the hairs stand up and goose bumps form to trap any heat in the body in order to warm us up again. Immunity: The skin and the immune system work together to make the immune to microorganisms and bacteria. Movement and growth: The skin is stretchy because of its elastic properties and this allows the covering of the whole body and the movement of the individual. Excretion: The skin allows materials such as urea, excess water and ammonia out of the skin. By-products that arent wanted or needed by the skin are released through sweat glands in the form of sweat. Excretion is an important function to note about the skin (New Health Advisor 2014). Vitamin production: Upon exposure to ultraviolet light (the sun), the skin produces vitamin D. This is important for the growth and strengthening of bone (Curran 2016). The nervous system The nervous system consists of the brain, spinal cord and all of the nerves that connect to these organs to the rest of the body. The cells in the nervous system are known as neurons and they transmit impulses along the nerves to carry messages between the brain and the body via the spinal cord. When the brain receives the information, it processes it before sending out the demands for the body. Neurons contain a long axon which is protects by myelin sheath as well as tiny branches called dendrons which branch out into smaller parts called dendrites ( BBC 2017). (BBC 2017). The autonomic nervous system regulates some body processes like blood pressure and breathing which work without any effort from the person. The somatic system consists of the nerves that are connected to the receptors in the skin. This is the system that protects us form getting burnt when holding or hand on a hot surface because the brain sends signals via the spinal cord to tell us to lift the hand off the surface. The circulatory system The circulatory system consists of the heart, blood containing oxygen and carbon dioxide and the blood vessels including veins, arteries and capillaries. These blood vessels have muscles inside their walls in which the blood flows through and these muscles are controlled by the nervous system. The circulatory system is responsible for providing blood, hormones, nutrients and oxygen to all the cells in the body. This system also fights infection through white blood cells and antibodies and aid in the clotting of blood through platelets which form scabs on the surface of the skin when cut and exposed to oxygen. (Google Images 2017) The relationship between the skin, nervous system and circulatory system The skin, nervous system and circulatory system work together in order to ensure the body is functioning the way it should. The somatic nervous system works with the central nervous system to protect the skin. It does this by telling us to lift our hand off a hot surface to avoid burning ourselves. The nervous system and circulatory system are connected by the lymphatic system and work together to maintain blood pressure and regulation of the heart. The nervous system tells the circulatory system to pump blood around the body. The nervous system and circulatory system needs to function correctly and work together to ensure the rest of the body is functioning properly. The nervous system controls all functions of the body. The circulatory system provides blood flow and regulates body temperature. The skin works together with it to regulate the body temperature. When too hot the blood vessels dilate, the hairs lie down and we sweat to allow excess heat to escape the body. When we are t oo cold the hairs stand up and goose bumps form to trap any heat in the body. If blood flow is restricted, the skin becomes pale. If one of these systems became damaged in any way, the body would have abnormal functioning (Curran 2017). (iii) Using the table format give examples of viral, bacterial, fungal skin diseases. Viral Bacterial Fungal Gastroenteritis Pneumonia Athletes foot Common cold Meningitis Cutaneous Candidiasis Flu Food Poisoning Tinea Versicolor Cold sores Impetigo Onychomycosis Chicken Pox Cellulitis Tinea Capitis Herpes Boils Ringworm (Native Remedies 2016) (On Health 2016) (Remedies health communities 2016) Â   Â  

The Character of Caliban in The Tempest Essay examples -- Tempest ess

The Character of   Caliban in The Tempest      Ã‚  Ã‚  Ã‚   Caliban is the only authentic native of what is often called 'Prospero's Island'. However, he is not an indigenous islander, his mother Sycorax was from Argier, and his father Setebos seems to have been a Patagonian deity. Sycorax was exiled from Argier for witch-craft, much like Prospero himself, and Caliban was born on the island. Caliban's own understanding of his position is made eloquently plain when we first meet him:    I must eat my dinner. This island's mine, by Sycorax my mother, Which thou tak'st from me. When thou cam'st first, Thou strok'st me, and made much of me, would'st give me Water with berries in't, and teach me how To name the bigger light, and how the less, That burn by day and night. And then I loved thee, And showed thee all the qualities o'th'isle, The fresh springs, brine-pits, barren place and fertile. Cursed be I that did so! All the charms Of Sycorax - toads, beetles, bats light on you! For I am all the subjects that you have, Which first was mine own king; and here you sty me In this hard rock, whiles you do keep from me The rest o'th'island. (1.2.330-344)    We can clearly sense Caliban's resentment of what he sees as a colonial occupation of his island. The story of his upbringing is not so simple, however. It seems that when Prospero and his infant daughter arrived on the island twelve years before, Caliban was an orphan, his mother having died. This is not entirely clear: in conversation with Ariel (formerly Sycorax's spirit) Prospero recalls the 'blue eyed hag', 'The foul witch Sycorax, who with age and envy, Was grown into a hoop' (1.2.258-259), but it is not clear wheth... ...pression to both sides of the question, and leaving much to the interpretation.    Works Cited and Consulted: Davidson, Frank. "The Tempest: An Interpretation." In The Tempest: A Casebook. Ed. D.J. Palmer. London: Macmillan & Co. Ltd., 1968. 225. Kermode, Frank. Introduction. The Tempest. By William Shakespeare. Cambridge: Harvard UP, 1958. xlii. Palmer, D. J. (Editor) The Tempest - A Selection of Critical Essays London: MacMillan Press Ltd., 1977. Shakespeare, William. The Tempest. The Riverside Shakespeare. Ed. G. Blakemore Evans, et. al. Boston: Houghton Mifflin Company, 1974. Solomon, Andrew. "A Reading of the Tempest." In Shakespeare's Late Plays. Ed. Richard C. Tobias and Paul G. Zolbrod. Athens: Ohio UP, 1974. 232. John Wilders' lecture on The Tempest given at Oxford University - Worcester College - August 4th, 1999.      

Essay --

The article grants the macroeconomic indicators influences on profitability of firm’s earnings on KSE 100 index (construction and material).the macroeconomic indicators include FDI, INTEREST RATE, EXPORT, and IMPORT. In this study we are taking 19 companies regarding construction and materials listed in KSE 100 index. To check the effect of Profitability on firms earnings through EBIT, ROE, ROA. Fertility in construction and material sector market plays a vital role in the economy of Pakistan, thus profitability is important for responsive construction and materials sector in KSE 100 index. According to a paper done, whose intension to find out the effect of macroeconomic gages on small and medium enterprises effectiveness which indicates that In contemporary years, Lithuania applies considerable interest to SME’S productivity, but investigation associated to the valuation of complicated macro aspects and their impact on the concluding performance of Small and Medium Enterprises is not satisfactory. (Bekeris, 2012) It has been observed that FDI has positive impression on firms out...

Assignment on Ethics in Bangladesh

Introduction Ethics concern an individual's moral judgements about right and wrong. Decisions taken within an organisation may be made by individuals or groups, but whoever makes them will be influenced by the culture of the company. The decision to behave ethically is a moral one; employees must decide what they think is the right course of action. This may involve rejecting the route that would lead to the biggest short-term profit. Ethical behaviour and corporate social responsibility can bring significant benefits to a business.Business ethics (also corporate ethics) is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical problems that arise in a business environment. It applies to all aspects of business conduct and is relevant to the conduct of individuals and entire organizations. The range and quantity of business ethical issues reflects the interaction of profit-maximizing behavior with non-economic concerns. Governments use l aws and regulations to point business behavior in what they perceive to be beneficial directions.Ethics implicitly regulates areas and details of behavior that lie beyond governmental control. The emergence of large corporations with limited relationships and sensitivity to the communities in which they operate accelerated the development of formal ethics regimes. When business people speak about â€Å"business ethics† they usually mean following things: (1) avoid breaking the criminal law in one’s work-related activity; (2) avoid action that may result in civil law suits against the company; and (3) avoid actions that are bad for the company image.Businesses are especially concerned with these three things since they involve loss of money and company reputation. In theory, a business could address these three concerns by assigning corporate attorneys and public relations experts to escort employees on their daily activities. Anytime an employee might stray from the st raight and narrow path of acceptable conduct, the experts would guide him back. Obviously this solution would be a financial disaster if carried out in practice since it would cost a business more in attorney and public relations fees than they would save from proper employee conduct.Perhaps reluctantly, businesses turn to philosophers to instruct employees on becoming â€Å"moral. † For over 2,000 years philosophers have systematically addressed the issue of right and wrong conduct. Presumably, then, philosophers can teach employees a basic understanding of morality will keep them out of trouble. However, it is not likely that philosophers can teach anyone to be ethical. The job of teaching morality rests squarely on the shoulders of parents and one’s early social environment.By the time philosophers enter the picture, it is too late to change the moral predispositions of an adult. Also, even if philosophers could teach morality, their recommendations are not always t he most financially efficient. Although being moral may save a company from some legal and public relations nightmares, morality in business is also costly. A morally responsible company must pay special attention to product safety, environmental impact, truthful advertising, scrupulous marketing, and humane working conditions.This may be more than a tight-budgeted business bargained for. We cannot easily resolve this tension between the ethical interests of the money-minded businessperson and the ideal-minded philosopher. In most issues of business ethics, ideal moral principles will be checked by economic viability. To understand what is at stake, we will look at three different ways of deriving standards of business ethics. Common Unethical Practices in Business & Financial Sectors In Bangladesh 1. Bribe Taking bribe is a common phenomenon in Bangladesh, especially in the government sector.It is the most common form of corruption known to most people. If someone goes to a governm ent office for a routine work, which the office is supposed to perform, in most cases, he/she has to bribe the sub-staffs of that office. And if there is any severe procedural difficulty in the work, he/she has to pay a high amount to get the job done. Sometimes wrongful procedures are also executed at a high negotiated bribe. Obviously, not only the sub-staffs but also the officers of different levels are also involved in the whole process.Taking bribe has become a trend in the government offices and general people have accepted it as inevitable. 2. Embezzlement of Funds Embezzlement of funds allocated for a particular project or from deposits of banks also happens often in Bangladesh. In the banking sector, embezzling funds is a very common type of corruption. Each year many bankers lose their job if their corruption is proved. Massive embezzlement of capital market fund has also happened in the history of Bangladesh.Fraud & forgery in using the funds allocated for development pro jects is also common in Bangladesh. By using inferior materials then what was quoted in the tender process, contractors maximize their profits & serve the interest of the corrupted officers. As a result of using inferior materials the project loses its validity soon, which makes inevitable to launch another tender process i. e. , another scope for corruption; in this way corruption has become a cyclic phenomenon in Bangladesh. 3. Syndication in BusinessSyndication in the business sector is harming the public interest in Bangladesh to a great extent. Originally, syndications like trade unions, officers club, business unions etc. were formed to save the interest of their members from greater adversities. But this syndication is now also being used to overemphasize business interest, while not considering its harmful consequences on public life. A businessman, even if his production cost & other costs are much less than other businessmen, cannot sell his products at a price significant ly lower than his competitors.While in other countries, festivals are meant to give sales discount, in Bangladesh, commodities reach their peak price in times of festivals like eid & others. 4. Environmental Issues Saving the environment from pollution is a great challenge worldwide. The requirement of effluent treatment plants(ETP) and other measures to control industrial environmental pollution causes the production cost to rise. So business persons in Bangladesh, highly motivated by profit maximization theory, do not care the environmental issues. At many industries there are ETP’s just for eyewash.And bribing the government officials concerned for environmental issues makes it easier for business persons to get more reluctant about the environmental issues. 5. Unethical Procurement Practices Unethical practice in selecting vendor from procurement process is another common corruption form in Bangladesh. Sometimes political forces are applied to get the work order in favor of a particular vendor. Taking bribe to manipulate the result of procurement process also prevails. Corruption in the procurement process is also root of many other consequent corruptions. 6. NepotismNepotism & taking bribe in the recruitment process of many government & private organizations is a great problem in a country like Bangladesh where unemployment rate is very high. These problems are leaving the young generation in despair. As a result different forms of crimes are increasing in the society. 7. Evading Tax, Utility Bills etc. Evading tax is a tendency in general, from corporate organizational level to individual level. Many corporate organizations prepare false spreadsheets to evade/minimize corporate taxes, whereas individuals seek ways to evade/minimize their income tax.Not paying the utility bill and then managing it by bribing staffs of concerned offices, is also common in Bangladesh. Conclusion Ethical practice in economic arena is very important in a country like B angladesh, where economy is emerging at one side and on the other side population density is increasing. Massive unethical practices tend to increase inequality in the society, which is detrimental to the overall progress of the society. Ethics is no doubt an important business subject for any entrepreneur to study, but it also has a wider application throughout organizations.One man's concept of what is ethical and for the best may be completely different from another man's concept, and so it's important to establish a collective set of ethics that represent the entire organization rather than just adopting a piecemeal approach. This can be installed through training, through creating business policies and even through careful selection at the HR stage, although it's important that there are also enforcement mechanisms within the business concerned, and that ethics remain a forefront consideration in day-to-day trade to ensure a unified, morally sound approach to doing business.

English Literature-Gullivers Travels, Jonathan Swift

Gulliver’s Travels]- Jonathan Swift * By P. Baburaj, Senior Lecturer, Dept. of English, Sherubtse college, Bhutan Author of: Language and writing, DSB Publication Thimphu Communicative English, P. K. Books, Calicut A perception on Literary Criticism, P. K. Books, Calicut   The eighteenth century was an age of satire.Dryden and pope immortalized themselves by their verse while Jonathan Swift was undoubtedly the greatest British satirist in prose. The political and religious controversies of the time were conducive to the promotion of satire in an age of urbanity and refinement which not only tolerated but delighted in satire, provided, it was humorous and witty it has been remarked that satire is the fine art of calling names. In Rome Horace and Juvenal used satire for the purpose of ridiculing human affectations, follies and vices with a view of reforming society.But when the satire is too general it stands in danger of falling wide of its target and when it is directed agai nst individuals it is likely to be debased in to personal lampoons. Swift wrote personal satires but his attacks were generally directed against common abuses and his main purpose was to reform society. Jonathan Swift was born of English parents in Dublin in 1667. He was a distant cousin of Dryden who happened to incur the lasting displeasure of Swift by his remarks: †cousin Swift you will never be a poet†.Distantly related to Sir William Temple, a retired politician and an elegant writer of the period Swift came to London and stayed with his wealthy relation as a poor dependent and confidential secretary. He graduated from Trinity College Dublin and was well read in the classics. Later he studied theology and was ordained priest . one of his squibs on religion offended Queen Anne and he was baulked of his promotion in the church but after her death he rose to be the Dean of St. Patrick’s in Dublin towards the close of the century.Temple happened to dabble in lite rature. The controversy regarding the relative merits of the ancient and modern authors roused more heat than light for some time in France and Temple made some references to it in one of his essays. Virulent attacks and counter attacks appeared in the press. It was a veritable storm in a tea cup. Swift was neither concerned with the controversy nor qualified to take an effective part in it. Nevertheless he entered in to the fray with all the weapon in his arrows – satire, humour, irony, sarcasm, ridicule and invective.In his ‘the battle of the books’ he supported Temple and ridiculed his opponents. In the famous allegory of ‘the bee and spider’, he praised the ancients as furnishing honey and wax, sweetness and light, and ridiculed the moderns as weaving flimsy webs, like the spider , with the poisonous stuff that flowered from themselves. In the tale of a tub, swift set out to ridicule the extremist in Catholicism and the fanatical dissenters and t o advocate the middle course as represented by the Anglican church.For this purpose he invented an allegorical fable of three brothers who inherited a coat of a piece from their father with strict instructions regarding its use. The coat, of course, is the Christian theology. The three brothers Peter, Martin and Jack symbolise respectively Roman Catholicism, the Anglican Church and the dissenters. It is a master piece of satire, but the ultimate result of swift’s satire was to bring all religion in to contempt, though that was not his real aim. Swift’s irony can best illustrated by his short pamphlet entitled a modest proposal.He was roused to righteous indignation at the ruthless exploitation of the Irish peasantry by their absentee landlords in England. But swift opens his ‘proposal’ with a quietly deceptive tone of seriousness. He puts forth his modest proposal for the economic uplift of the poor Irish peasants; â€Å"every woman of child-bearing age i s to produce as many children as possible and bring them to the market when they are one year old; Page 1 children aged one year are most delicious according to the best authorities and so they would be in great demand at an English noble man’s table.It is not difficult to see the righteous indignation beneath the apparently cold-blooded argument, the irony is devastation. Swift is the author of the pamphlets, political, religious and literary in which he sought the reform of the society of its abuses and affections. But his magnum opus is Gulliver’s travels (1726). It is at once children’s classics as well as a serious treatise in which satiric pours corrosive ridicules of he on what Swift considers to be the abuse of his age. As children’s classic it can be read as a marvelous adventure in wonderland. With an abundance of circumstantial details. e are told how a certain Gulliver happened to make several voyages into strange undiscovered countries. Swift makes certain preposterous assumptions but once the initial premise is granted what follows conforms it with mathematical precision. in his first voyage, ‘A voyage to Lilliput Gulliver was driven. Far away from his course ;he was cast ashore on an island called Lilliput, where the inhabitants were about six inches tall and all the environment of animate and inanimate conformed exactly to those human dimensions. They were equipped with bows and arrows in which they were adepts.It was mathematically calculated that Gulliver would require food which 1728 Lilliputians would consume. The king was a patron of learning, he was handsome and majestic. Gulliver was carefully searched and dispossessed of his pistols and ammunitions. The courtier practiced tight rope walking and official preferment went to those who excelled in this exercise. The most accomplished of them was the filmnap, the treasurer. (the king supposed to stand for the George l and filmnap, the Whig prime minister Rob ert Walpole). The Lilliputians were engaged in war with the neighboring country, Belfuscu.It was easy for the Lilliputians to win with the help of their gigantically, but as soon as they accomplished they turn against him in ingratitude. Filmnap continued to be his chief enemy. Gulliver knew that he ws likely to be unjustly accused of high treason and therefore he secretly grossed over to Belfuscu and escaped from eminent danger. He returned home and stayed with his wife and family for two months. A Voyage to Brobdingnag. He was again possessed of an insatiable desire to go on another voyage. This time he was bound for India. This second voyage proved to be equally eventful and strange.All alone he happened to be cast ashore on a strange land where corn was at least forty feet high and the first person he saw appeared as tall as an ordinary spire steeple. He was farmer’s servant who first looked at Gulliver as a curious creature and took him to his master. This country was Br obdingnag, where the people were sixty feet in height. The skin of these giants was repulsively hard and ugly, freckled and covered all over with wrat and moles and rough hair. When one of the nurses was suckling the child entrusted to her Guilllver saw her revoltingly big breasts, which â€Å"cold not be less than ixteen feet in circumference. The nipple was about half of my head and the hue both of that and dug so verified with spots, pimples and freckles that nothing could appear more nauseous† . Many times he was in the danger of being killed by gigantic creatures of Brobdingnag but luckily for him he had nine year old nurse ,the farmer’s daughter called Glumdalclitch, who took care of him and protected him from dangers. In his greed the farmer exhibited Gulliver in market places and finally brought to Metropolis where the king and the queen took a fancy to him and took him under their special protection.But Gulliver’s kind nurse was asked to stay in the pal ace to take care of him. Though the Brobdingnag were physically gross and repulsive they were kind and sensible. The king observed how â€Å"contemptible a thing was human grandeur which could be mimicked by such diminutive insects like I†. the queen’s maids of honour always invited Glumdalclitch to visit them in their room with Gulliver whom they thought to be as sort of pet. â€Å"They would often strip me naked from top to toe and lay me in their bosoms, where I was disgusted because†¦.. very offensive smell came from their skins†. Gulliver had the most dangerous experience of his life when a monkey took him in his paw and fliited from one building to another with Gulliver dangling from his paw. From that day onwards Glumdiltich took greater care of Gulliver. Page 2 A Voyage to Brobdingnag The king used to enquire of the political and religious conditions of the Europe. Gulliver ironically expatiated upon the wonderful parliamentary system and elections in European nations, their standing armies and their institutions.Far from admiring these, the Brobdingnagian king was astonished, and he protested that it was only a â€Å"heap of conspiracies rebellions massacres, revolutions and banishments. The very worst effects that avarice, factions, hypocrisy, cruelty, rage, madness, hatred, envy, lust, malice and ambition could produce. † â€Å"Finally the king concluded with the most ferocious attack on the state of affair in contemporary Europe, I cannot but conclude the bulk of your natives to be most pernicious race of little odious vermin that ever suffered to crawl upon the surface of the earth. Further Gulliver informed the king about the invention and use of gun powder which could destroy whole batteries of an army. The king’s ingenious remark was certainly an echo of Swift’s own opinion: â€Å"he gave it for his opinion that whoever could make two ears of corn or two blades of grass to grow upon a spot of gro und where only one grew before would deserve better of mankind, and more essential service to his country than the whole race of politicians put together†.Gulliver speaks with approval of Brobdingnagian’s learning which consist only immortality, history, poetry, maths; to write a command upon any law is a capital crime; their style is clear, masculine and smooth, but not florid. This is Gulliver’s and (Swift’s) criticism of European civilization in his own age. When he returned home at first Gulliver had a good deal of difficulty in adjusting to himself to his wife and friends; he felt that they were all pygmies and he a giant; he felt for some time that he had lost his wife.A Voyage to Laputa Gulliver’s third voyage was to East Indies; he rounded the Cape of Good Hope and reached fort St. George, Madras where he stayed for three weeks. He resumed his journey but was captured by pirates and left alone in a group of islands called Laputa. Here the im portant persons were so much absorbed in speculation, scientific and political that they had to have flappers who brought them back to their sense by flapping their ears and mouths. An opaque flying island often hovered over the islands when they were cut off from the sun’s light.Here Gulliver visited several islands and in the grand academy situated in Lagado he found people engrossed in various projects. One was trying to â€Å"extract sun beams from cucumber†; another was working trying on an â€Å"operation to reduce human excrement to its original food†. Yet another was trying to â€Å"calcine ice into gun powder† and so on. Most of them begged Gulliver for monetary assistance, in one of these islands there were magicians and conjurers; in another there were a group of people called Struldburgs, people who would not die was a curse rather than a blessing.Afterwards Gulliver sailed towards Japan and from there returned to England. Voyage to Houyhnhnms Gulliver’s fourth voyage took him to the land of the Houyhnhnms( pronounced as hou-in’em), a strange species of rational horses. By a curious accident he landed on Houyhnhnm land, where the first object he saw was a physically repulsive creature. Gulliver was disgusted for â€Å"upon the whole I never beheld in all my travels so disagreeable an animal, or one against which I naturally conceived so strong an antipathy. And yet he could recognize in him a man like himself.The horses were the master of these debased human creatures called Yahoos. Gulliver was amazed to see the most urbane conduct in the Horses (though they were beasts) and the most bestial behavior among the human-looking Yahoos. These Horses were endowed with a fine degree of reason; their behavior was â€Å"so orderly and rational, so acute and judicious† that Gulliver at last concluded that they must needs be magicians who had thus Page 3 metamorphosed themselves. In a few months Gulliver was able to communicate in the language of the Honyhuhums.Curiously enough their language did not have words to express lies and other similar concepts; they were dignified and handsome, and their strength and speed were marvelous. On some occasions Gulliver discussed to the King that in Europe, human beings trained the horses and rode on their back and naturally roused great indignation in the king. When he went on to describe the fierce wars in Europe the king of Honyhuhums was greatly amazed at the perversion of human reason, but he consoled himself with the thought that these petty creatures could not do much mischief even if they wanted to.His amazement grew when he was told how many people in Europe were ruined by law and all advocates without exception were so accustomed to lying that they would never take up a true case. Gulliver further informed the king how in his own country a man rose to power â€Å"with prudence to dispose of a wife, a daughter or a sister† by betray ing a predecessor or by pretending to a furious zeal in public assemblies against the corruptions of the court. The chief minister’s palace was a seminary to breed others in his own trade, and they excelled in insolence, lying and bribery.The yahoo in Houyhuhums land has to ‘lick his master’s feet and posteriors and drive the female yahoos to his kennel, for which he was now and then rewarded with a piece of ass’s flesh â€Å"The houyhuhums were endowed by nature with a genial disposition to all virtues†¦Ã¢â‚¬ ¦their grand maxim is to cultivate reason. † Their convictions were never discolored by passion and self-interest. A universal friendship and benevolence governed all their conduct, but they had no ‘fond nesses or pets. They practiced a control of their population by restricting the progeny of each couple to one male and one female colt.It was again, reason and not passion, which governed propagation. The four lessons of their educa tion were ‘Temperature industry, Exercise and Cleanliness. ’ They trained up their youth to strength, speed and hardness. On the whole Houyhuhums maintained a high degree of decency and dignity. If they were not able to rise to great glories of the spirit, they were also incapable of descending into the depths of bestiality. Some of the Houyhuhums were afraid that because Gulliver possessed some rudiments of reasons he might try to seduce the yahoos of the land so it was decided that he must be expelled from the country.So he had a vessel constructed and he resumed his voyage. He fell into the hands of very cruel people but eventually a very kind-hearted Portuguese captain took him and put him safely on the shore of Byland, where he soon joined his wife and children. But he shuddered at the sight of them as they resembled the disgusting yahoos. â€Å"As soon as I entered my house. † Gulliver tells us, â€Å"my wife took me in her arms and kissed me; at which, ha ving not been used to the touch of the odious animal for so many years. I fell in a swoon for almost an hour. During the first year (of my return) I could not endure my wife or children in my presence.The very smell of them was intolerable; much less could I suffer them to eat in the room. † So great was his admiration for Houyhuhumn that for some time he used to walk like a horse and neigh like a horse. The tragic denunciation of man is rounded off with comic laughter. The book concludes with an assertion that â€Å"a traveler’s chief aim should be to make men wise and better, and to improve their minds by the bad as well as the good example of what they deliver concerning foreign places. † And Swift seems to feel that the most intolerable vice among the yahoo kind is pride.In one of his letter to Alxander Pope, Swift explained his aim in writing Gulliver Travels â€Å"the chief end I propose to myself in all my labours is to vex the world rather than divert it . † Nevertheless the book has been infinitely diverting and has established itself as a children’s classic. it is a universal favorite not because it is sought to ‘vex’ the reader’s into a realization of their individual and social follies and vices, but because the scene conceived a series of diverting situations and episodes and described them with plenty of imaginative and humorous details.In the first voyage, the diminutive Lilliputians, providing themselves on their destructive arms mere bows and arrows and their stratagems of war are ridiculous. And Gulliver could easily capture dozens of the enemy ships disregardful of the arrows which hit him. Page 4 The factions between the Big Enders and the Little_Enders been the High_heels and Low_heels, are ludicrous in the extreme. In the land of the Brobdingnagians the gigantic creatures as tall as church_steeples are equally amusing, particularly to children.The account of Gulliver’s fall throu gh the fingers of one of the two men and his miraculous escape from death by being stuck up on the pin of her ‘stomacher’, his adventure with the monstrous monkey, which took him all over the house-tops and tree-tops with the prospect of imminent death for Gulliver, the diversion of one of the maids of honour who stretched Gulliver on her breast, and a dozen similar episodes cannot fail to fascinate the reader. It is to be admitted that the third voyage, a voyage to Laputa is not half as successful as the one before it or the one that comes after it.It is episodic and confused. But the scientific and political projects such as trying to extract sun beams out of cucumbers, food out of human excreta, and gun powder out of ice are travesties of what Swift considers to the unprofitable research-projects in his own time. The tempo rises once again when we follow Gulliver through his last voyage. This time into the land of the rational Honyhuhmns. Apart from its satiric purpo se, the fourth book describes with humor and imagination the debased mankind and the rational noble Horses, who was Gulliver’s unbounded admiration for them.Since his return to England Gulliver found it difficult to adapt himself to his own species: he was repulsed, by his wife’s embraces and kisses; he walked like a horse and neighed like a horse; he built his tent in the stables and chose horses rather than human as his companions. Swift’s satire is directed as much against the Yahoo’s and the Honyhuhmns as against Gulliver himself. Certainly we shall be committing a gross mistake if we, like the 19th century critics of Swift, identify Gulliver with Swift himself, though it is true that in general places the identification is unmistakable.If we could ignore for the moment the political and moral allegory of â€Å"Gulliver’s travel† we can enjoy it as a fascinating narrative of adventures in which the imaginative frame work is amazingly fil led with apparently realistic details. It is at once an imitation and a parody of the traveller’s accounts and imaginary utopia’s which enchanted the Elizabethan’s and their successors. But â€Å"Gulliver’s Travels† is much more than a children’s classic. It is a merciless satire on the political and moral conditions of Europe in eneral and of England in particular. Swift intended to ‘vex’ his contemporary into a realization of their pettiness and pride, their avarice and manners, the enormity of their follies and vices, the degradation of their institution and their needless wars of destruction. Swift did not care to point out human follies and vices with gentle humor as did Addison and Steele; on the other hand his righteous indignation burnt fiercely in him, he fretted and fumed at the mouth; he quashed his teeth and poured out satire and sarcasm and invective.So fierce was the onslaught and so great the disgust that he has o ften been branded as a misanthrope and a cynic, but as we have already seen his Modest proposal should put us on our guard. In one of his letters to his friends, Alexander Pope, he said, ‘I hate and detest that animal called man, although I heartily love John, Peter Thomas and so forth. In the first book, the political satire is transparently clear. After his disillusionment with the Whigs, Swift went over to the Torries. Ever since he stood firm as a conservative and an ardent member of the Anglican church.He was indignant at the undeserved fall and exile of oxford and Bolingbroke (with whom Gulliver often identifies himself). The Lilliputians are the English; the Blefuscudians are the French, who were often at war with each other. Bolingbroke and saved England can Gulliver had saved the Lilliputians, but ingratitude and treachery drove the benefactor out of the country. The sexual promiscuity, the political machinations and the pettiness (as represented by their size) and pr ide of the Lilliputians are a satire on contemporary English society. Lilliput is sometimes utopia sometimes 18th century England made utterly contemptible by the small size of the people who exhibit the same vices and follies as the English. The account of Lilliputians politics with the quarrel between the high- heels and the low-heels and between the big-enders and the little-enders, is clearly a parody of English politics, on the other hand, this chapter on Lilliputian law and education is almost wholly utopian† (David Daichas). Page 5 In the second book, the satire is more complex.If in the first book, Swift satirized the pettiness of man and disproportionate pride and sense of importance, here Swift applies the magnifying glass to man’s disgustingly bloated vices, his repulsive physical features and bodily odour. Even the fairest of the female Brobdingnagians had disgustingly big blotches, pimples and freckles all over their skin and the offensive smell which emana ted from their body indicated that man had no reason to be proud. But, the satire here is two edged.When Gulliver expatiated upon the conditions of Europe in ironic admiration of its institutions and its warfare. The virtuous king of Brobdingnag was moved to exclaim-â€Å"I cannot but conclude the bulk of your natives to be the most pernicious race of little odious vermin that nature ever suffered to crawl upon the surface of the earth† for their history revealed. Nothing but ‘a heap of conspiracies, rebellions, murders, massacres, revolutions, banishments, the very affects that avarice fraction, hypocrisy, perfidiousness, cruelty, rage, madness, hatred, envy, just, malice and ambition could produce. It is to be admitted that this type of general satire the intended affect because everyone lays the blame at the door of others and never applies it to himself The voyage of Laputa satirises England’s tyranny over Ireland . It is easy to see in the flying island the oppressive role of England on the life of Ireland. Lindalino is anagram of Dublin. Swift ridicules the activities of the scientific experiments under taken by the Royal Society. Which is represented here by the academy of projectors in Lagado?Swift was concerned only with the ethics of life and the experiments in science and politics appeared to him as needless waste of time in the innumerable cells of the academy, one has been working at the ridiculous project of extracting sunbeams out of cucumbers another has been encaged for long in the project of turning human excrement in to human food and yet another has been trying to convert it in to gun powder here at any rate swift satire mysteries, for if science had been discouraged by this sardonic attack on them the present marvels of scientific discovery would have been impossible.The last voyageto houyhnhnm land take us into deeper waters. Critics of swift in the 18th and 19th centuries were misled into thinking that here swift was extolling the sensible animals and branding human beings irredeemably vicious and intolerably disgusting like the yahoos. it is true that swift scorn of debased man is terrible but Gulliver is not swift the ardent Anglican dean could not have held up to our unqualified admiration the houyhnhnms who were of course rational, decent, benevolent and friendly. They limited their families to two colts- one male and the other female.They imparted instruction to their youth intemperance, industry exercise and cleanliness. The praise of these animals is intended to show how very debased man can be when he perverts his reason and yields to his passions but if the houyhnhnms escape the depths of human depravity, they also miss the glory of the human life, certainly the modern view that swift is not to be identified with Gulliver does not admit of further dispute. 3. Swift is often accused of being a pessimist, a cynical gloomy misanthrope, a seventeenth century Timon of Athens.At any rate this was the view of swift which 18 th and 19th century critics of swift had consistently maintained This view has been stoutly challenged by modern critics who have examined the book from a variety of angles. In the first two books of Gulliver’s travels in Gulliver s voyage to Lilliput and Brobdingnag, there is obvious gentility though the narrator shows his disgust at the pettiness and the squabbles of the pygmies and the grossness of the Brobdingnaginas physical features.In Brodingnaginas, the nine year old Glumdaiclits is full of tender solicitude for his safety, and is almost in tears at her fathers greed in intending to amass money buy exhibiting Gulliver at the market place. The educational system of the Lilliputians and the Brodingnaginas view of life are almost utopian. The charge of pessimism and misanthropy cannot be sustained on the basis of these two voyages. In the third book the voyage to Laputta swift seems to ridicule with unspairing the severity the scientific e xperiments and philosophical speculations of his time, but ridicule is not misanthropy.The charge then is made mainly on the four book. The Yahoos are undoubted caricature of human beings: they lick the feet of the horse and are happy when some piece of ass’s flesh is thrown to them. The human kind seems Page 6 to be infinitely debased when contrasted with the Horses, which, by comparison, are governed by reason. There seems to be no redeeming quality in the Yahoos and the nineteenth century critics had no hesitation to brand the satirist as a misanthrope who hated man, a pessimist who saw in him not one redeeming virtue.The voyage to the Houyhnhnms was even considered â€Å"more or less symptomatic of mental disease†. But Gulliver was saved by a Portuguese captain, who showed him great kindness and refused to accept from him his passage money. The presence of Don Pedro is alone enough to disprove the charge of misanthropy. Besides are we justified in identifying Gulli ver with swift? Gulliver himself is often the victim of comic humour, when he returns home he feels disgusted with his own wife and family, he erects his residence in stables, and neighs like a horse.He is here the victim of the comic muse rather than the serious reformer of society. In this book, the Anglican clergyman appears as a preacher who believes in original sin and ridicules the eighteenth century clad about the perfectibility of man. Louis A. Landa has substantiated the view that Swift’s ‘pessimism is quite consonant with the pessimism at the heart of Christianity. † She has quoted in support of this view several passages from contemporary sermons. in my opinion†, says another modern critic, :the work is that of a Christian humanist and a moralist who no more blasphemes against the dignity of human nature than do St. Paul and some of the angrier prophets of the Old Testament†. It has been truly observed that his savage indictment of man† arises from philanthropy, not misanthropy, from idealism on what man might be, not from despair at what he is†. By P. Baburaj, Senior Lecturer, Dept. of English, Sherubtse college, Bhutan Page 7