Media Criticism

Getting the right scope of a television program enables it to penetrate the viewing habits of the audiences. Since the complete line up of ideas and program formats are intended to satisfy the viewers, it would be appropriate to input program and story aspects according to the currently accepted social situation. In line with this, viewing a previously run TV show may provide a great sense of nostalgia especially for the people who have experienced watching it in the past. The â€Å"old school† TV program chosen for this article is Charlie’s Angels. Apparently, this program was considered to be one of the pioneers in providing the viewers satisfying and exciting storylines back in the 1970’s. If the program format is to be identified with the aspect of postmodernism, then it can easily fit in that category, simply because of the fact that the ideology and the events of most episodes reflect the criterion of a post modernist era. Some of the best ways to recognize the philosophy of post modernism in the show is by identifying how the characters and the plot of each episode interacted with one another. One very clear aspect of a modernly patterned theme of Charlie’s Angels may be recognized on the type of empowerment given to women. Since in the past, women are looked below the standards of the society, the show was able to inhibit the previous notion of not letting women enter any types of physical activities especially those of which that induce masculinity factor. It can be seen in most episodes that the three lady characters were always set to complete missions that were clearly identified for men. Another very good example of modernism aspect in the show is the introduction of different things and objects for the purpose of assisting the missions of the protagonists. The then modern technology played an important role in providing the audiences some fresh ideas on how science has ultimately changed the tasks of ordinary people. Different devices, gadgets and instruments were all part of the Charlie’s Angles missions. Apart from the post modernism structure of the show, Charlie’s Angels also induces a very huge aspect of nostalgia. Even for younger people during those times, the concept of having a TV show regularly viewed have already introduced some great memories for them to be always cherished. The way the main actresses dressed, the simple yet unique materials they used and even the musical score or theme song of the program all play an important part in bringing good memories of the show in the present time. Nostalgia is referred to as an emotional or mental condition in which a person feels a longing of the past’s observed matters. For Charlie’s Angels, this type of emotional attachment can be felt especially for those people who were so dearly attached to the program. Patiently waiting for the next episode to be broadcasted was a part of their lives, giving a sense of affection even to the main characters of the program. In today’s generation of Television programs on the other hand, post-modernism can still be observed. For example, the TV series The Amazing Race provides some very good factors in which the modern era of showcasing different concepts in broadcasting may be observed. Looking at the complete structure of the program, one may easily identify how it already embodies the current social structure of the human population. Since it is a reality program, it has already stabilized its approach on what post-modernism really is-the general and non-alignment to a hierarchical format of presentation (Wikipedia, 2007). Obviously, The Amazing Race do not follow a particular script and depend all of the program’s events according to the way the contestant’s and their surroundings interact with each other. Everything is to be observed in relative to the person (contestants) who build the program structure. The modern day individual tend to be more adaptive to his surroundings as depicted in the TV program. Although there is the essence of teamwork, each of the people involved has his own decision making power and may sometimes even contradict the decision of other members. One more attribute about the post-modernism aspect of the show is readily evident on the freedom of the producer and the director to choose the type of sequence they want to shoot for the purpose of immersing the audience in the program. Since the budgetary aspects are independent of the terms of large Hollywood outfits, modern process of instilling one’s creativity to the program will directly affect its viewers. Overall, The Amazing Race is a complete replica of Charlie’s Angles in terms of a liberated approach in entertainment. Both programs diverted away from the normal custom of producing shows based on the conservative structure of past generations of society. The acceptance of post modernism ideas is somehow controversial on the part of the social analyst’s perception. Since the philosophy reflect the outcome of events after the Second World War, it can’t be justified whether such philosophy is an independent one or basically a form of thinking based on the overall flow of past history. One thing is certain; post modernism’s definition of philosophy is evident even in today’s media. References Wikipedia. 2007. Postmodernism. Wikipedia-The Free Encyclopedia. Retrieved December 10, 2007 from http://en.wikipedia.org/wiki/Postmodernism.

Corporate Social Responsibility and branding Essay

1. Introduction In this chapter the background of the thesis will be presented and discussed. Moreover, a literature review, research problem and research questions will be introduced in order to get an understanding of the study purpose. This is followed by the limitations and disposition. 1.1 Background The companies of today are very aware of what the public and other stakeholders demand from the companies ´ way of handle their responsibilities (Burchell, 2008). In order to form a strategy for the protection of their brand image and reputation many companies find themselves engaging in Corporate Social Responsibility activities (Kotler and Lee 2005), from now on abbreviated CSR. The desire of doing well and doing good in the society in which the company is operating have been of increasing interest world wide during the last decade. As a result, corporate reporting on social responsibility initiatives can more often be found in companies ´ marketing strategies (Kotler and Lee, 2005). Even though CSR activities are increasing among today ´s organizations there is still lack of a general universally definition of this concept (Crowther and Capaldi, 2008). But in a broad perspective CSR is understood and described as the way companies integrate social, economic and environmental matters into their internal organization (values, culture, decision making and strategy), which leads to establishment of better society, wealth and better practices within the company (Horrigan, 2010). Considering the breadth of CSR it can subsequently be described in many different names: corporate responsibility, corporate sustainability, corporate accountability, corporate citizenship, sustainable development etc (Benn and Bolton, 2011). In a shorter explanation, CSR can therefore be explained as the relationship between a corporation and its stakeholder (Crowther and Capaldi, 2008). Already in 1972 the American professor in Business Administration, Dow Votaw, stated that the amount pages on social responsibility written in our time would fill up a small library. As it turns out, he was right. CSR is here to stay. The idea of taking responsibility beyond what the law demands has increased since the millennial shift (Borglund, DeGeer and Sweet, 2012). Especially big organizations, both in the public and private sectors, are engaging in these kinds of activities (Burchell, 2008). The benefits of a company ´s usage of CSR activities can lead to a better position in the market and a positive return on investment. On top of that of course the benefits for society, such as improvement of life or a cleaner environment (Kotler and Lee, 2005). On the other hand, many view CSR mainly as a step towards a reputation as a responsible business and as good citizens (Burchell, 2008). Either how, risks by avoiding to use this concept can lead to lack of legitimacy for the organization. Meyer and Rowan (1977) also claim that when having a business it is important to be accepted and to be legitimacy in the environment as well as having effective and structured internal processes to survive. According to Grusch (2006) consumers actively scrutinize the local behavior of international companies. Their out-sourced ventures are also being observed, and information regarding possible bad behavior reaches the ears’ of the public much more quickly than it used to. Consequently, to the stakeholders’ awareness and other factors that can have an impact on a company’s survival, it is therefore important for companies to establish competitive advantage. Differentiation is a way to secure competitive advantage. By using a differentiation strategy a company ´s key strengths and core competencies builds up, and this is where CSR has an important role for a company ´s brand as it gets differentiate by incorporating it in the corporate image. This kind of action can generate to better brand attitudes and in the long run this will result in brand loyalty (Grant, 2008). 1.2 Literature review 1.3 Problem discussion As stated in the background, CSR is a burning question among today ´s companies. Stakeholders are starting to put more pressure on companies ´ responsibility in the society they are operating in, therefore, in order to get a competitive advantage CSR has become a major tool in their marketing strategy (Kotler and Lee, 2005). A branding law defined by Werther and Chandler (2005) shows that CSR will evoke attitudes towards the brand. Are these attitudes positive it will be lead to positive purchase decision and loyal customers, which give companies competitive advantage (Roper and Fill 2012). In Kotler and Lee ´s book (2005) Corporate Social Responsibility – Doing the most good for your company and your cause, they are describing examples of well-known organizations that have used CSR to increase their brand value. It has therefore been a shift focus in the CSR debate, nowadays it is more a debate of how CSR activities should be used and how effective it can be used as a branding tool, rather than if companies should use this concept or not (Smith, 2003). Based on the debate the question that arises is therefore: in what way should CSR activities be used in order to be effective for a positive attitude towards the brand? Today there are many studies relating to the area of CSR. Research does suggest there is a positive relationship between CSR and consumer attitudes towards brands and companies (Creyer and Ross 1997; Ellen, Mohr and Webb, 2000; Lacey and Kennet-Hensel, 2010). It is also shown in studies that CSR activities influence how the consumer behave when a certain brand appear in their mind (Becker-Olsen et al., 2006; Nhattacharya and Sen, 2004). However, most of these studies are focusing on people and brand perception in developed countries. The literatures were more specialized of how the CSR influences image of the brand in the western world and how the western public persuaded the brand of the CSR activities. When doing literature research, the amount of research studies about CSR in developing countries were of a narrow amount. No study could be found about CSR ´s link to branding in a developing ´s countries perspective, further, about how the locals ´ (employers of the company and the consumer in the developing country) brand perception of CSR activities are. As the real life stories in Kotler and Lee ´s book (2005) showed that CSR has an effective link to the brand. However, most of the organizations were conducting the CSR activities in the country they operated in and the society had a good knowledge of what CSR is. Likewise, a study showed that the brand would be â€Å"effected† and look different if the consumers were aware of CSR of the companies (Boulstridge and Carrigan 2000). So the question that can be asked and discussed is if it will appear an effective link to a company ´s brand in a country that is not developed? A research gap is therefore identified. If we place and conduct a study conducted in a western world in a developing country ´s context, would the outcome be the same? Would there be a similar link between CSR and branding there? 1.4 Purpose The purpose of this thesis is to get a deeper understanding of the link between a company ´s CSR and its branding in a developing country. Based on the purpose the following research questions will be presented: 1. What kind of CSR activities are being used to effectively increase positive attitudes towards the company ´s brand? 2. In what way is a company ´s CSR linked to its brand in the Philippines? 3. And how do these attitudes create value for the brand? 2. Methodology In this chapter the research methodology applied in this thesis will be discussed. A description regarding the method design of the study will be explained in the following order: research design, data collection, validity and reliability and data analysis. 2.1 Research approach There are three type of studies identified by Yin (2003): exploratory, explanatory and descriptive. An exploratory research design tries to define the research question and form the hypothesis. A descriptive research in the other hand, tries to describe a different characteristic of a phenomena that arises. When doing a descriptive case study the data collection is being guided by theories. When conducting the explanatory research design it is about how it explains course of events and relate how things happened (Yin, 2003). According to Yin (2003) this thesis can be seen as a descriptive research as it will focus on describing what impact CSR has on branding. When using a descriptive research the problem is structured and understood, which means that existing literature about the topic of CSR and branding (Ghauri and Gronhaug 2010). And this kind of research is mainly done when a researcher wants to gain an even better knowledge of a specific topic (Gill and Johnson, 2010). Due to the research purpose, which is to investigate how CSR influences on a company ´s brand in the Philippines this research method fits the best among the three other ways. 3.2 Research design I chose case studies method, because it enhances the understanding of what is going on in a particular case and it can involve a detailed investigation (Yin, 2009). This information that is gained from case studies are therefore relevant to answer some of my problem and research questions as I want to investigate companies ´ CSR activities and observe these activities in order to understand its impact on the brand which is the data collection in my first section of the study. By a case study approach observations of a companies ´ activities can be captured, which is in a way impossible to capture through questionnaires and interviews (Ghauri and Gronhaug, 2010). 3.3.1 The case study In the beginning of March I will travel to the Philippines to carry on an eight weeks field study which will give me the opportunity to study some Swedish/International companies ´ CSR activities and how these activities affect their brand perception by interviewing the consumers and workers in country. The case study will therefore obtain information to fulfill my purpose. The choice of companies: The information obtained will be from companies that use CSR activities in the Philippines. In order to fill the research gap I will be aiming for to study companies with well-known CSR activities. 2.3 Data collection A qualitative method will be used in order to collect the information for this thesis. Regarding to Trost (2005) a qualitative method is described as a method where the interviewer gathers the information on the interviewee ´s feelings, thoughts and experiences. Hence, to the search of a deeper understanding of how CSR affects the brand perception, this qualitative approach fit the purpose of the thesis because it can give me a deep information regarding the employees ´ and consumers opinions and feelings towards CSR in the Philippines and the brand which is the aim of this study. 2.3.1 Qualitative interview design Semi-structures face-to-face-interview. 4.4 Validity in qualitative research â€Å"Descriptive validity refers to the degree to which the actual description holds true† (Ghauri and Gronhaug, 2010 p. 210). Bias: When interviewing the respondents a â€Å"lifting† description of the brand can appear, because they have been chosen to do this certain interview about the companies’ actions. Language is the basic tool of interviewing, and may especially be important in qualitative interviewing (Kvale, 1989). The interviews will be conducted by me in English and since communication is a very important in order to get the information it can appear some small misunderstanding as English is not my mother language. But by conducting a face to face interview, the body language and face expression will increase the validity of the interviews. REFERENCES Kotler, P., Wong, V., Saunders, J. and Armstrong, G. (2004). Principles of Marketing, 4th European edition. New Jersey: FT- Prentice Hall. Burchell, J. 2008. The Corporate Social Responsibility Reader. London and New York: Routledge. Kotler, P. and Lee, N. (2005)  ´Corporate Social Responsibility – Doing the Most Good for Your Company and Your Cause ´, Hoboken, New Jersey. Crowther, D. and Capaldi, N. (2008). The ashgate research companion to Corporate Social Responsibility. MPG Books Ltd, Bodmin, Cornwall Suchman, M. C. (1995) Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, Vol 20;3, p 571-610. Benn, S. and Bolton, D. (2011). Key Concepts in Corporate Social Responsibility. SAGE Publications Ltd: London Werther, W.B. And Chandler, D. (2005)  ´Strategic Corporate Social Responsibility as Global Brand Insurance ´, Business Horizons 48:317-24. Boulstridge, E and Carrigan, M.†Do consumers really care about corporate responsbility? Highlighting the attitude behavior gap.† Journal of communication management, (2000): 359-360 Gill, J and Johnson, P, 2010, Research Methods for Managers 4th Edition. SAGE Publications Ltd Ghauri, P and Gronhaug, K, 2010, Research Methods in Business Studies 4th edition. Pearson Education Limited. Trost, J, 2005, Kvalitativa intervjuer. Studentlitteratur, Lund. Halvorsen, K. (1989). Samhà ¤llsvetenskaplig Metod. Oslo: Studentlitteratur AB Yin, R.K, 2009, Case Study Research – Design and Method. London: SAGE Ellen, P.S., Webb, D.J. & Mohr, L.A. (2006). Building corporate associations: consumer attributions for corporate socially responsible programs. Journal of the Academy of Marketing Science, 34 (2), 147-57. doi: 10.1177/0092070305284976 Creyer, E. H., & Ross, W. T., Jr. (1997). The influence of firm behavior on purchase intention: Do consumers really care about business ethics? Journal of Consumer Marketing, 14(6), 421–32. doi: 10.1108/07363769710185999

Comparing and Contrasting

Compare and contrast the way the poets present a rustic activity? The two poems ‘Photograph of Haymaker 1890’ by Molly Holden and ‘Hay-making’ by Gillian Clarke portray rustic activity in a similar way. The poem ‘Photograph of Haymaker 1890’ consists of two stanzas and this could be linked to the fact that it is a reminiscing photo of a man who cuts hay. This shows the rustic activity due to the fact it is the poet possibly describing a relative of hers working. Whereas, the poem ‘Hay-making’ has three very short stanzas. We can link the short, fast flowing stanzas with the fact that the title seems synonymous with love making.The poet Molly Holden cleverly uses the imagery of life and death throughout her poem ‘Photograph of Haymaker’. An example being ‘to whet his scythe’ this conveys the message of death and an image of a grim reaper. Holden cleverly juxtaposes this with the phrase ‘white shirt lit by another summer’s sun’. Gillian Clarke also uses an intriguing juxtaposition, ‘these hot nights’. This juxtaposition shows a sultry image of natural passion. You could also link this to rustic activity if you imagine a worker possibly working in the night time. The tones of the two poems seem completely different from each other.Holden’s poem, ‘Photograph of Haymaker’ has a nostalgic tone ‘he pausing from his work†¦ trousers tied below the knee’. The phrases used give the connotation of the poet bringing back good memories. This is what photographs tend to do. Clarke uses enjambment as she does not use punctuations to break up the flow of her poem and this adds to the dreary tone. Towards the end of the poem we see more evidence of rustic activity. The poet Molly Holden uses enjambment throughout the last stanza, ‘sweet hay and gone some seventy years ago and yet they stand before me in the sun’.This en jambment gives the image of hay possibly falling down. We can link this to rustic activity if we create an image in our head of hay falling down in a country farm. Gillian Clarke’s poem has an interesting caesura before the word ‘Breathe’, this can be seen as a command possibly suggesting how the ritual of harvesting is metaphorically inspirational. Another important phrase which is strongly linked to rustic activity is, ‘in the scratch of the hay’. The ‘scratch’ of the hay creates a physical link between rural nature of a farm for instance and the act of human love making. We can also say that this is onomatopoeia.

Project Plan Assignment Example | Topics and Well Written Essays - 1250 words - 1

Project Plan - Assignment Example Similarly, other team work based units can implement this system to control the team work process. Likewise, Teamworker will help students to do their projects well; because they do not need to utilize a number of different web based platforms (i.e. Facebook, Google Drive, DropBox etc) as a means of accomplishing a given task. Likewise, it promotes the overall efficiency and productivity of each member; as students no longer need to schedule a block of time in which they will all meet at a given geographic location and discuss the progress of their project. Teamworker is a web-based project that teams of up to six students to gain access to a platform that can facilitate the learning process and provide a level of oversight to those educators that seek to monitor it; prior to delivering a final grade. The benefits of such a platform are innumerable; however, perhaps the most important benefit has to do with the fact that the educators finally have a reliable means of measurement with regard to which team members did what and which team members did not pull their own weight for the project at hand. In terms of actual details that the portal requires, these are inclusive of team name/number, attribution of supervisors and/or tutors’ name as well required population of the project title, and finally a short description of the problem that the project seeks to address; in 100 words or less. After signing up, the team will receive an account number and password. Then, they will have access to their team page and update the team information or upload their assignments together with their meeting minutes. Moreover, as students can share their project files online, they can access the files easily and communicate with other members from only one website. A team can only have privileges and permissions to their only team pages; restricting their operations on the site to only their own team’s content. Yet, the tutors and supervisors can

Office art memo Essay Example | Topics and Well Written Essays - 750 words

Office art memo - Essay Example I take this opportunity to recommend three pieces of art from Impressionism period that will surely embellish our corporate office and they are: Rouen Cathedral in Full Sunlight by Claude Monet; Gelà ©e Blanche – Hoarfrost by Camille Pissarro; and Water Lilies and Japanese Bridge by Claude Monet. These paintings portray realism and do not touch any mythology or fantasy topics. The impressionist paintings searched intensively about the effects of color and light in nature by applying the paint in brightly colored strokes (Moffat, 2007). The paintings from the post-impressionist periods that I would like to recommend are: The Yellow Christ, 1889 by Paul Gauguin; The Thinker by Auguste Rodin; The Chà ¢teau at Mà ©dan, 1880 by Paul Cà ©zanne. Emotions, symbolism and visual imagery are the characteristics of post-impressionist works. The first one in the bunch of impressionist paintings that I would choose is ‘Rouen Cathedral in Full Sunlight’, painted by Claude Monet in 1893. It needs to be placed in the visitor’s hall so that it can remind all concerned that our company is capable to withstand the test of times just like this cathedral. Gelà ©e Blanche - Hoarfrost is the second painting among impressionist group that I would recommend. It is a painting done by Camille Pissarro in the year 1873. The painting should be placed in the conference hall where major meetings of the company held throughout the year. The third and last painting selected from the impressionists’ period is the creation of Claude Monet named Water Lilies and Japanese Bridge, 1899. The painting needs to be exhibited at project office reminding construction is the way of life. The painting helps create an environment and informs that the company’s current status is largely attributed to systematized thinking process that the company always undertakes before launching any new project. The last painting from a post-impressionist artist that I would like to

Essay Interview Example | Topics and Well Written Essays - 1000 words

Interview - Essay Example Although my country also provides good educational opportunities, yet they cannot be compared to Canadian standard of education. I believe in high-end quality in education. I believe in seeking that kind of education and degree that is recognized worldwide. My own homeland also has many reputable universities that are recognized around the globe, but my dream was to seek education in Canada since I was a little child. I can find highly flexible learning opportunities in Canada. There is a wide variety of courses available there. Although I may sound like demeaning the education of my own homeland, but the truth is that I am a very patriotic person; yet, I cannot compromise on sensitive issues like education. I had to choose what was best for me, and therefore, I chose Canada. Among many other choices which I was considering about immigration for the purpose of education, I found Canada to be a country which provides protection to its citizens much more than any other country. We can call it a safe country. I feel comfortable in any part of the country without the threat of terrorism or violence. People are guaranteed protection even in bigger cities like Ottawa and Toronto. I do not feel as if I am being neglected because I am not in my own homeland. There is Canadian social help system which does not make me feel unaccompanied when I am facing difficulties settling down. There are a lot of government sponsored programs and courses that I can seek help from in my hard times. For example, if I lose my job, I shall be supported through a government funded program to back up my finances until I find a new job. Another important point that I considered was that Canada is one of the developed countries whose economical infrastructure is very strong. I can be sure to find a suitable paying job in this country. Most of the jobs are well

Career Goal Statement for Nursing Program Essay Example | Topics and Well Written Essays - 500 words

Career Goal Statement for Nursing Program - Essay Example This also fulfils my childhood dream reinforced over time. I believe in integrity, honesty and diligence in handling people’s information. I am courteous and hospitable with a higher regard for the elderly. I like interacting and socializing with friends with a view to knowing emotional, physical and psychological well-being of people. My multiple skills and experience puts me in the best position for generic nursing program. I have educational courses gained from my pre-professional nursing classes. I have helped treat complicated complications affecting a larger segment of our population like performing, teaching, and supervision of blood collection procedures. I have also conducted uncomplicated and painless tests for patients with heart diseases by recording their hearts electrical activity. I would like to hone my nursing skills and attain a top nurse status in the state. My skills will allow me overcome significant complications I have seen and experience many patients undergo. I also intend to become an Associate Degree Nurse (ADN) through internship and referrals. I would like to help reduce the rising cases of heart diseases by writing and partnering with other nurses in journals, articles and magazines. Having the EKG and Phlebotomy certifications, I am destined to become a professional nurse. I have excellent report from the lead nurse in the institution I earlier worked. I have helped treat more than 15 cases of heart complications. My previous health facility, with my assistance, collected more than 1500 blood samples kept in the blood bank. I would like to become an experienced nurse with the ability to treat and handle referral cases and emergencies. I also intend to produce my own book on Phlebotomy complications and provide an objective view of this profession. I would like to become a source of consultation in health issues by helping open an EKG section of the library in the university. I would

Conceptual Blending Assignment Example | Topics and Well Written Essays - 750 words

Conceptual Blending - Assignment Example This paper will base its focus on identifying the first concept that will be appropriate for the process from a selected reference point. Secondly, it will give the other concept whose fusion with the first will bring out the third and final concept. The second concept will also be from a selected source on a reference manual. The last part of this paper will highlight the concept blending process bringing out the new applicable concept. It will include illustrations to try to bring out the aspects required in a more clear and visual way. In essence, all institutions or organizations are organized systems. This means that the departments within it are interrelated and rely on each other for the overall well functioning of the institution. In addition, there are two systems popularly visible in an organizational structure. First, there is the open system whose main influence is the outside surroundings and is the most reckoned system. People within this form of system tend to be accepting to outside forces therefore not limiting their level of interaction with the outside surrounding. Secondly, there is the closed system whose focus is on those within the organizations borders. These systems have reserved nature with limited outside communication to its environs there fore making it less privileged to what its surroundings have to offer. In this regard, the ideal first concept for this paper would be the open system that is easier to work with. An illustration at this point would be useful to paint the picture that th is point puts across. In identifying the second concept, immediacy would be the ideal choice for this. Immediacy is the level of percept of physical attachment between individuals working in an organization. This would involve the office sitting arrangement, eye contact ability of the employees while at their workstations and also the general

Criticial review on Guillermo del Toro's Pan's Labyrinth film (2006) Essay

Criticial review on Guillermo del Toro's Pan's Labyrinth film (2006) - Essay Example This paper provides a critical analysis of this film. The plot of the film is set in the civil war of Spain. It revolves around a quest by an 11 year old girl called Ofelia. The girl is sensitive and faces relocation to a secluded military camp with her sick mother. The commander of the camp is the girl’s step father. He is the main antagonist in the film and is undoubtedly an extraordinarily vicious and cruel person. From an oppressive environment, the little girl moves to the fantasy world. Here, she follows a dragonfly and is taken to witness worlds that are full of spellbinding enchantment. Ofeila then meets a type of faun (a goatish god ling pan). He tells her that she is destined to be the successor of the whole kingdom. However, she had to complete three tasks for her to meet her family and stay in the real world. The little girl finds herself torn between the real world and the fantasy world (Gill & Roy, 2010 p45). The film employs the cunning use of imagery in the plo t development. In the film, it is noticed that Ofelia experiences the presence of monsters in both the fantasy world and the real world. One compelling reason to watch films by Guillermo is excellent acting. This film is a superb example of a film with talented actors, who play their roles significantly well. The role of Ofelia is well played by actress Ivana Baquero as she experiences her ordeal in both the fantasy and the real worlds. ... The film is exceptionally mature since it is a majestic and dark piece of fantasy that is filled with satyrs, fairies and toads (Guillermo, 2006 p2). When viewing the bloody aftermath of the Spanish war from a waist-high vantage point of his heroine child Ofelia, the director splits the action in the film between the two worlds; fantasy and reality. The film is made astounding through the vision of the director. This is because the doodles of his sketchbook are well crafted by the production team to bring to life the haunted forests, the subterranean worlds, and the giant toads. Very fantasy moment in the film drips with its significance (Guillermo, 2006 p3). Pan’s world may be one of dark fantasy, but the fantasy world is not near disturbing than the world that Ofelia is trying to escape from. In the real world, her father holds court. He rules his military post with clinical and vicious violence as he tries his very best to rid the country of all the guerrillas left. He play s the role of a true monster in the film, as a fascist ogre that is in clad to the domination of Franco’s regime. The director scores a veritable coup when he sets his mythical beasts alongside the portrait of evil possessed by Lopez. He dissects the horror that is associated with fascism under the disguise of a fantasy flick (Moscowitz, 2009 p67). This film is a fantasy/horror cinema that is molded around a core of politics. Del Toro’s trademark of visual fair gets its chance to shine from this film. The tale is rendered so well on the screen that the subtitles are barely needed. Every actor excels in their role, and this makes the film compelling from the beginning to the end. The movie does not miss

MGT599 - Strategic Management, Mod 3 Case Assignment Essay

MGT599 - Strategic Management, Mod 3 Case Assignment - Essay Example In this paper we will make a detailed analysis of the strengths, weaknesses, opportunities and threats of Southwest Airlines and see how they contribute to its overall success. A firm is blessed with its own resources of men, money, machines and materials that can be used to its best advantage if the strategy it is following is correct and feasible in the present conditions. Strong and Robust Reputation: One of the best strengths of Southwest Airlines is its strong reputation and brand name in the airline industry. Established in 1967, it changed its name to Southwest Airlines in 1971 and from them on has been dominating the local air transport sector in the USA. According to its Annual Report 2011, it presently flies to 76 destinations within the USA, and following its acquisition of Air Tran and strategic alliance with Volaris, Mexico it has also established routes to the Caribbean and Mexico in Latin America, making it an emerging regional player (Annual Report, 2011). Zealous and Committed Staff: Southwest Airlines makes no secret of the fact that it works hard to be the leader in the domestic airline sector. It spends a lot on the training and education of its staff and likes strong, enterprising and hard workers who can do a variety of tasks. Even its internship program encourages this attitude. A unique combination of zeal and enthusiasm on the part of its workers coupled with a businesslike but courteous customer service plan makes for a WOW experience even on this low cost service provider. Although Southwest Airlines has in excess of 45,000 staff belonging to as many as 18 different Collective Bargaining Agents in Unions, yet it has managed to coexist with their needs (Annual Report, 2011). Exemplary Pricing and Service Plans: Another plus point for Southwest which other airlines are struggling to emulate are its challenging low fares and variety of pricing plans,

Provinces of the Philippines and Kara David Essay Example for Free

Provinces of the Philippines and Kara David Essay Ang Huling Prinsesa† (The Last Princess) is a documentary from Kara David shown in I-Witness back in 2004. It is a challenging feat for anyone who wants to see and explore a mysterious tradition preserved for decades among some of the mountains isolated communities. I-Witness travels to the Tapaz Mountain, considered the farthest in Capiz, located in the central Philippines island of Panay. Reporter Kara David reaches the community of Rizal Sur, a village that looks just like any other isolated community, where the people living in traditional huts and survive on whatever nature provides them. In the midst of this community, she meets one of the last remaining binukots, 73-year-old Lola (grandmother). This old woman lives in an old hut, just like everybody else in the community. However, she has stayed inside a room in the house ever since she was five years old, living in isolation as the family chosen binukot. Since being chosen the binukot of her tribe, the old woman has worn a veil so that no one can see her face. She is lifted onto a hammock every day so her feet never touch the ground. She is bathed, combed and served only the best food like an ancient princess. Her work is to learn the traditional dances and memorize the tribe’s hours-long epics. Only the binukots learn the epics, which are taught to them orally. Thus, they are also the only ones who may pass the long stories of their ancestors to the next generation. Personal insight Stories of princess were part of our childhood memories. We dream of becoming one during those times. But in Tumandok tribe in Tapaz, Capiz, Philippines, there were women, who were treated like a princess. They are known to be the binukot.

Balanced Diet Essay Example for Free

Balanced Diet Essay Maintaining a healthy balanced diet is important for maintaining optimal health throughout life. For women of childbearing age, good nutrition is important for preparing the body for the demands of pregnancy. During pregnancy, a woman’s macronutrient (energy) and micronutrient (e.g. vitamins, mineral) requirements increase, and it is even more important that she consumes food which will give her both the energy and the specific micronutrients which are essential for maintaining her and her growing baby’s health. For example, women require an additional 240 calories of energy per day in the second trimester and 452 calories per day in the third trimester of pregnancy to account for foetal growth. An additional 975 milligrams of iron is required in the course of the pregnancy to form foetal and additional maternal blood. While nutritional supplements can provide large quantities of particular micronutrients, a healthy balanced diet should form the basis of a woman’s nutritional intake. Good nutrition is most important immediately prior to conception and during the first 12 weeks of pregnancy (including the very early stages, when the woman is unaware she is pregnant). It is therefore important for women to maintain a healthy diet throughout their childbearing years, and particularly if they are planning to become pregnant.In addition to regular exercise, a healthy well balanced diet is essential for good health. Life or rather the quality of life you have is dependent on having good health. A well balanced diet would contain the three main groups of food as well as important vitamins and minerals. The first group of carbohydrates are found in foods such as bread, potatoes and rice. They are essentially energy giving foods which power the muscles and other tissues in our body. The next class of food is the proteins which form the solid part in all living cells. They are commonly found in milk, met and fish, and are necessary for the body to build new cells and repair old damaged ones. For this very reason growing children require a greater intake of the different kinds of proteins as compared to adults. Lastly we have fats which are also energy-living foods but do not give it up as quickly as carbohydrates because their molecular structure is designed to render them ideal as storage foods. As children are much more active than adults they use up more energy for their size and therefore require more energy giving foods such as  carbohydrates. To this end fats are unsuitable. Moreover too much of a fatty food intake at an early age may lead to a problem with obesity in later life. In adults fatty deposits on the walls of the blood vessels in the form of cholesterol may lead to all kinds of heart ailments. In addition to the foods above the body also needs small quantities of protective substances called vitamins and minerals. They are normally present in a sensible diet. For example vitamins A and D are found in some fatty foods. Vitamin D is important along with the mineral calcium, found in milk, for the formation of bones. Vitamin B is found in the husks of wheat or rice ad vitamin C in fresh fruits such as oranges and lemons. Important minerals such as potassium, zinc and iron are present in traces n most foods too. In addition to regular exercise, a healthy well balanced diet is essential for good health. Life or rather the quality of life you have is dependent on having good health. A well balanced diet would contain the three main groups of food as well as important vitamins and minerals. The first group of carbohydrates are found in foods such as bread, potatoes and rice. They are essentially energy giving foods which power the muscles and other tissues in our body. The next class of food is the proteins which form the solid part in all living cells. They are commonly found in milk, met and fish, and are necessary for the body to build new cells and repair old damaged ones. For this very reason growing children require a greater intake of the different kinds of proteins as compared to adults. Lastly we have fats which are also energy-living foods but do not give it up as quickly as carbohydrates because their molecular structure is designed to render them ideal as storage foods. As children are much more active than adults they use up more energy for their size and therefore require more energy giving foods such as carbohydrates. To this end fats are unsuitable. Moreover too much of a fatty food intake at an early age may lead to a problem with obesity in later life. In adults fatty deposits on the walls of the blood vessels in the form of cholesterol may lead to all kinds of heart ailments. In addition to the foods above the body also needs small quantities of protective substances called vitamins and minerals. They are normally present in a sensible diet. For example vitamins A and D are found in some fatty foods. Vitamin D is important along with the mineral calcium, found in milk, for the formation of bones. Vitamin B is found in the husks of wheat or rice ad vitamin C in fresh fruits such as oranges and lemons. Important minerals such as potassium, zinc and iron are present in traces n most foods too. In addition to regular exercise, a healthy well balanced diet is essential for good health. Life or rather the quality of life you have is dependent on having good health. A well balanced diet would contain the three main groups of food as well as important vitamins and minerals. The first group of carbohydrates are found in foods such as bread, potatoes and rice. They are essentially energy giving foods which power the muscles and other tissues in our body. The next class of food is the proteins which form the solid part in all living cells. They are commonly found in milk, met and fish, and are necessary for the body to build new cells and repair old damaged ones. For this very reason growing children require a greater intake of the different kinds of proteins as compared to adults. Lastly we have fats which are also energy-living foods but do not give it up as quickly as carbohydrates because their molecular structure is designed to render them ideal as storage foods. As children are much more active than adults they use up more energy for their size and therefore require more energy giving foods such as carbohydrates. To this end fats are unsuitable. Moreover too much of a fatty food intake at an early age may lead to a problem with obesity in later life. In adults fatty deposits on the walls of the blood vessels in the form of cholesterol may lead to all kinds of heart ailments. In addition to the foods above the body also needs small quantities of protective substances called vitamins and minerals. They are normally present in a sensible diet. For example vitamins A and D are found in some fatty foods. Vitamin D is important along with the mineral  calcium, found in milk, for the formation of bones. Vitamin B is found in the husks of wheat or rice ad vitamin C in fresh fruits such as oranges and lemons. Important minerals such as potassium, zinc and iron are present in traces n most foods too. In addition to regular exercise, a healthy well balanced diet is essential for good health. Life or rather the quality of life you have is dependent on having good health. A well balanced diet would contain the three main groups of food as well as important vitamins and minerals. The first group of carbohydrates are found in foods such as bread, potatoes and rice. They are essentially energy giving foods which power the muscles and other tissues in our body. The next class of food is the proteins which form the solid part in all living cells. They are commonly found in milk, met and fish, and are necessary for the body to build new cells and repair old damaged ones. For this very reason growing children require a greater intake of the different kinds of proteins as compared to adults. Lastly we have fats which are also energy-living foods but do not give it up as quickly as carbohydrates because their molecular structure is designed to render them ideal as storage foods. As children are much more active than adults they use up more energy for their size and therefore require more energy giving foods such as carbohydrates. To this end fats are unsuitable. Moreover too much of a fatty food intake at an early age may lead to a problem with obesity in later life. In adults fatty deposits on the walls of the blood vessels in the form of cholesterol may lead to all kinds of heart ailments. In addition to the foods above the body also needs small quantities of protective substances called vitamins and minerals. They are normally present in a sensible diet. For example vitamins A and D are found in some fatty foods. Vitamin D is important along with the mineral calcium, found in milk, for the formation of bones. Vitamin B is found in the husks of wheat or rice ad vitamin C in fresh fruits such as oranges and lemons. Important minerals such as potassium, zinc and iron are present in traces n most foods too. In addition to regular exercise, a healthy well balanced diet is essential for good health. Life or rather the quality of  life you have is dependent on having good health. A well balanced diet would contain the three main groups of food as well as important vitamins and minerals. The first group of carbohydrates are found in foods such as bread, potatoes and rice. They are essentially energy giving foods which power the muscles and other tissues in our body. The next class of food is the proteins which form the solid part in all living cells. They are commonly found in milk, met and fish, and are necessary for the body to build new cells and repair old damaged ones. For this very reason growing children require a greater intake of the different kinds of proteins as compared to adults. Lastly we have fats which are also energy-living foods but do not give it up as quickly as carbohydrates because their molecular structure is designed to render them ideal as storage foods. As children are much more active than adults they use up more energy for their size and therefore require more energy giving foods such as carbohydrates. To this end fats are unsuitable. Moreover too much of a fatty food intake at an early age may lead to a problem with obesity in later life. In adults fatty deposits on the walls of the blood vessels in the form of cholesterol may lead to all kinds of heart ailments. In addition to the foods above the body also needs small quantities of protective substances called vitamins and minerals. They are normally present in a sensible diet. For example vitamins A and D are found in some fatty foods. Vitamin D is important along with the mineral calcium, found in milk, for the formation of bones. Vitamin B is found in the husks of wheat or rice ad vitamin C in fresh fruits such as oranges and lemons. Important minerals such as potassium, zinc and iron are present in traces n most foods too.

The Development Of Characterisation From Everyman

The Development Of Characterisation From Everyman Everyman is a medieval morality play believed to be written late in the fifteenth century (Worthen 2004: 236), while Six Characters in Search of an Author was written in 1920. The vast difference in time periods between the two plays suggests that the development of characterisation could also be vast. In Medieval times civilisation had reverted back to simplicity (Holland 2010), with plays typically involving the personification of moral or psychological abstractions, and single characters to represent society as a whole (Worthen 2004: 236). However, by the writing of Six Characters it was common for plays, like other literature, to penetrate the minds of their characters more deeply (Greer and Lewis 2004: 661), creating more complex and individualised characters. The idea of complexity is significant in comparing the characterisation from Everyman to Six Characters. While Everyman has a simple purpose to instruct morality to the masses, Six Characters has a more complex aim, as Pirandello uses his characters to raise questions that ultimately are left unanswered. Dillon suggests that Medieval theatre aimed to teach and improve its audiences (Rees 2010), therefore the characters in Everyman act as religious metaphors to clearly communicate morals to the spectators. It is apparent that the language of Everyman presents no great difficulties to an audience, and in fact the whole play follows a clear plot where the meaning is rarely in doubt (Allen 1953: ix). The audience see Death, that no man dreadeth (Anonymous 115), order Everyman to make the pilgrimage to death (Anonymous 146), who then struggles to find anyone to accompany him. In contrast to this fairly simple plot and aim, Six Characters questions the ideas of reality and illusion, using the characters to bring these issues to the foreground. The complexity of the play is self-consciously stated when the Producer says, if you can understand them [Pirandellos plays] you must be very clever (Pirandello 1.77-78), as they question the very play the audience are watching. As highlighted in a review of the play by the Manchester Guardian in 1925, the characters pose the question What is real? (Bassnett 1989: 44), trying to create their own vision of humanity (Bassnett 1989: 78). As Worthen suggests, the play makes the audience reflect in depth on reality and illusion, but is inconclusive in that it doesnt provide a final answer on whether it is the actors or characters in the play that depict reality (Worthen 2004: 687). The Son even states, I am a character who has not been fully developed dramatically (Pirandello 1.712-713), which again provokes ambiguity on characters identity. In questioning our identity by discussing how each of us is several different people in diff erent situations (Pirandello 1.642), it would be easy to suggest that the Father would provoke self-reflection in some members of the audience. The contrasting aims of the two plays therefore suggests the reasons behind Pirandellos arguably more developed characters than those presented in Everyman. Development of character could be gauged on a characters purpose in a play. As the purpose of Everyman is to teach morality to the audience, the characters are constructed as merely functional. Rather than acting as well-rounded characters that each have a different personality, many of the characters could easily merge into one. For example Fellowship, Kindred, Cousin, Strength, Discretion, and Beauty all come together to help Everyman, but then all leave him to undertake his journey alone. Most of these characters are therefore presented as kind and helpful, and then regress into cowardice at the end of the play, to represent that nothing can be taken with you in death except good deeds. There is no need for the characters to be complex with multifaceted personalities, as this could distract the audience and complicate the simple meaning of the play. Performed amongst other morality plays the audience should understand that the characters function to represent typical Christian lif e and to put across a moral message (Holland 2010). Six Characters could also be seen as using its characters for a functional purpose. The idea that the six protagonists are trapped for all eternity in one moment (Pirandello The Scene.304), and only exist to tell their own story could be intended to provoke thought on character in the audience. It also suggests that they are simply constructions of the play to perform their story, questioning whether they are well-developed. It would be easy to assume that as time goes on the characters that playwrights create become more individual and life-like. While this could be deemed correct in the idea that Everyman features characters that are based on abstract concepts, such as Knowledge and Good Deeds, and Pirandello presents human characters, this argument is a lot more complex than it appears on a superficial level. In both plays, the characters are named by the role they play in life, and act as we would assume them to according to this role; as what Wallis and Shepherd refer to as recognisable social types (Rees 2010). For example, the character of Everyman is presented to act as all humans do, and is therefore restricted to having general characteristic traits of mankind rather than individual ones (Holland 2010). He is simply guilty of the sins that humans generally make, for example when he states, All my life I have loved riches (Anonymous 388), and money maketh all right that is wrong (Anonymous 413). Here, Goods is portrayed as an evil character, representative of how in Christian belief, love of money is the root of all evil (Clarke 1823: 559), as he states, My condition is mans soul to kill (Anonymous 442), and laughs at Everymans misfortune. As well as these allegorical characters that act as metaphors for concepts (Allen 1953: viii), in Six Characters the metatheatrical theatre workers on stage are referred to as the roles they play in the company. Rather than having individual names, they are grouped together with titles such as Leading Actor, Young Actress, and Producer. Like in Everyman, the group of actors also act how actors are stereotypically portrayed to be; Worthen suggests the Leading Actor must always be acting the Leading Actor, whether he is onstage or not (Worthen 2004: 687). This applies especially to the Leading Actor and Actress, for example the Leading Actor is elevated in complaining, If the theatre, ladies and gentlemen, is reduced to thisà ¢Ã¢â€š ¬Ã‚ ¦ (Pirandello 1.806-807), and the Leading Actress patronisingly orders, Put him in my dressing-room for me will you (Pirandello 1.36). Interestingly, when questioned about identity, the Producer replies that he is, the Director, the Producer Im in charge (Pirandello 3.107-108); rather than seeing himself as an individual personality he is defined by his job title. Personally, I define role as a character type that obeys stereotypical assumptions, while I see a character as being a created person who has individual characteristics and idiosyncrasies that represent themself. In this way I would class both the characters in Everyman and the actors in Six Characters as undeveloped roles, who behave how an audience would expect them to behave depending on their stereotypical features. While these characters are confined by their stereotypical labels and are therefore unable to develop fully, the six characters highlighted in the title of Pirandellos play are, ironically, the only ones who are portrayed to be individual, rejecting the stereotypes theyve been branded with. Though it is clear that the six characters have actual names, for example Amalia (Pirandello 2.90), on the stage and in the script they are referred to by their family roles, such as Father and Stepdaughter. In addition to the labels they are given in relation to each other, like t he characters in Everyman they are presented wearing masks, which are designed to give the impression of figures constructed by art, each one fixed forever in its own fundamental emotion (Pirandello 1.103). The six characters are therefore intended to be defined by both their family role and the emotion they represent, for example Remorse for the FATHER, Revenge for the STEPDAUGHTER, Scorn for the SON and Sorrow for the MOTHER (Pirandello 1.103). Looking at the characters with this perspective, they could seem as underdeveloped as the theatre workers and the concept characters in Everyman, as they are stuck in one moment and in one emotion (Worthen 2004: 686). However, Pirandello designs these characters with individual traits. While the Stepdaughter is presented as intent on revenge, and at one point resumes her previous position (Pirandello 1.463) as if she is in a fixed state, she is also portrayed as full of a warm tenderness for her younger sister (Pirandello 1.103). In terms o f character development, it seems that even though both plays suggest each character is fixed, or a stereotype, the six family characters in Pirandellos play are the most developed as they are the most individually unique, and they break away from the barriers they are constructed in. In the preface to Six Characters in Search of an Author, Pirandello stated that, Every creature of fantasy and art, in order to exist, must have his drama, that is, a drama in which he may be a character and for which he is a character (Bassnett 1989: 85). The essential drama of the six characters is to allow their secrets to be unfolded on stage, and therefore in doing this they can stand alone as characters. While the characters in Everyman were given no exposition so an audience can focus on the moral, the exposition and back-story for the six characters in Pirandellos play make them appear much more developed, and therefore real. The Father suggests a fact is like a sackà ¢Ã¢â€š ¬Ã‚ ¦ To make it stand up, first you have to put in it all the reasons and feelings that caused it in the first place (Pirandello 1.602-604). Likewise, to understand a character, to make it developed and more life-like, the audience needs to see its exposition. For example the Father reveals how he could nt bear the sight (Pirandello 1.464) of his wife because he felt sorry she was incapable of love (Pirandello 1.296), allowing the audience to understand why he sent the Mother away. These individual and detailed feelings show the development of character as he seems life-like, a life full of his own specific qualities (Pirandello 3.101-102). While the stock characters in Everyman could only be imagined in similar situations, such as giving moral advice, the six main characters of Six Characters seem to be alive in their own right (Bassnett 1989: 79), and the audience would have enough information about them to imagine them in scores of situations (Pirandello 3.157). The characters of Six Characters seem to be more developed and rounded than those in Everyman, but we can also explore which ones develop as the plays go on. The character of Everyman begins as a sinner, and gradually uses more religious language such as, O Gracious God (Anonymous 153) and high Judge, Adonai (Anonymous 245), to his realisation that he is worthy to be blamed (Anonymous 477) where he then confesses his sins. While his character does develop, we dont see any real thought processes that present an individual state of mind, therefore it is difficult to empathise with the character. On the other hand, while in Six Characters the Stepdaughter has been defined as a character searching for revenge, she begins the play a confident, teasing and attention-seeking character, and then becomes increasingly angry and intense, and we see her individual emotions laid open. Adriano Tilgher suggests the characters in Six Characters have souls (Bassnett 1989: 41), and are therefore devel oped and life-like in comparison to the inhuman concepts created in Everyman. How developed a character is can significantly affect the audiences reaction to a performance. A characters expositional background and complexity can make it easier for audience members to engage emotionally and empathise with them. It would therefore probably be easier to empathise with the family characters in Pirandellos play than the concept characters in Everyman. Morality plays often used masks to avoid empathy (Rees 2010), therefore Everyman would be successful in making the audience think about morality rather than be emotionally moved. Contrastingly, the development of characters in Six Characters in Search of an Author could help the audience emotionally engage, allowing them both to think and feel. Character development, therefore, can be subjective. While in Everyman the characters could seem like simple personifications, when interpreted by performers they could become recognizable as individuals on stage (Worthen 2004: 236), and they could be as complex as a performer wants them to be. The lack of stage directions in Everyman can give freedom to a performer, therefore enabling the characters to be made much more complex, while Pirandellos stage directions could restrict a performer to following the predetermined, fixed character traits. While it is straightforward to suggest that characterisation develops significantly from simple to complex from Everyman to Six Characters, it is debatable who the most developed characters are. All are given stereotypical labels, and while the protagonists of Six Characters seem to have more individuality than those in Everyman, if their reality is an illusion (Pirandello 3.72-73), are they actually complex? 2187 words

The Great Ireland Potato Famine Effects Essay -- Essays Papers

The Great Ireland Potato Famine Effects The Great Ireland Potato Famine was a horrible event that had many lasting effects. Some of these effects were starvation, disease, poverty, emigration, and lost traits. These effects plagued mostly western Ireland, but had an overall effect on all of Ireland. Many of the traditional ways of economics and society changed drastically because of the famine. Many people also blamed the British for letting the famine get so bad. These effects will be discussed throughout the paper. Starvation was one of the main effects of the Great Potato Famine, which was â€Å"unlike other subsistence crises† (Crawford, 114). The Irish people were very dependant on potatoes as a source of food. â€Å"The majority of the Irish peasants did not have access to the type of land or amount of land required for wheat (grain) production, and thus the potato became the crucial staple crop† (Braa 200). When the blight struck, the Irish people lost this source of food and had nothing else to turn to. For this reason, the people starved to death. Some people were so hungry that â€Å"they ate dogs and rats, often dogs and rats that had already eaten human corpses† (Leo, 16). The Irish people had no other knowledge of farming other crops because they had become so use to growing potatoes. They also did not have the stomach to eat different foods, like seafood, which resulted in a poor nutrition that led to many more deaths not from starvation, but from diseases. Diseases played a big part in the fatalities of the Irish people. Some of these diseases were â€Å"typhus and relapsing fevers, small pox, tuberculosis, dysentery, marasmus (starvation) and other famine disorders† (Crawford 135). These diseases did not just occu... ...ttle between the Irish and the British. The Irish people were ready to get out of their slavery from the British, and were ready to start a new life. They blamed the British, so they went after them. Soon enough, the Irish would get want they have been long wanting for. Works Cited Abbot, Patrick. Ireland’s Great Famine 1845-1849. Apr. 2000. 16 Jan. 2004 . Braa, Dean M. â€Å"The Great Potato Famine and the Transformation of Irish Peasant Society.† Science & Society 61.2 (1997) : 193-215. Crawford, E. Margaret. Famine: The Irish Experience. Edinburgh: John Donald Publishers LTD, 1989. Daly, Douglas C. â€Å"Famine's ghost.† Natural History 105.1 (1996) : 6 Kinealy, Christine. The Great Irish Famine. New York, NY: Palgrave, 2002. Leo, John. â€Å"Of Famine and Green Beer.† U.S. News & World Report 122.11 (1997) : 16

Death Penalty and Deterrence Essay examples -- Capital Punishment Crim

Death Penalty and Deterrence Ever since the beginning of time man has committed crimes. Crimes were described as acts which go against the social and moral norms of society and people. People have learned to deal with these crimes in many different ways. One of the most used forms of dealing with crime is punishing those who commit crimes. There are numerous ways in which people have punished those who commit crimes throughout history from making the criminal pay fines to banishing them from the community. However, in modern times, there are fewer acceptable forms of punishment that are used. For very unserious crimes, governments may simply make a criminal pay a small fine or do service for the community in some way. Offenders who commit more serious crimes may be forced to spend months or years in jail or prison. However, for the most serious crime of premeditated murder there is an even greater punishment; the punishment of death. According to Jacquelyn C. Black, since 1976 when the death penalty was reinstat ed, over 821 men and women have been executed in the United States. Capital punishment is one of the most hotly debated issues in politics and criminal justice today. The ability of the government and the judicial system to punish a criminal in the most severe way, the taking of their ability to live, is an issue that is discussed and evaluated nearly every day. Capital punishment has its roots in history though. Ever since man has formed societies he has used capital punishment as a form of punishment for criminals. The United States has also been using capital punishment for a long time. Many people think that capital punishment is a very barbaric form of punishment that should be gotten rid of. They think that no civilized nation should allow such sanctioned brutality. P61According to Ron Fridell, ?capital punishment has been abolished in all of Europe and most of Latin America, as well as Australia, New Zealand, and Canada. The United States remains the only Western nation in which capital punishment is still practiced.? Other people think that t he death penalty is an effective and just way of punishing offenders for the most heinous of crimes. This paper will try to describe the death penalty, where it came from, and its role in the judicial system today. The purpose of capital punishment is also a debated issue in the subject. Most ... ... and decrease murder rates. Constan p102 says that ?other factors that influence murder rates are unemployment, probability of arrest and conviction, percent of the population between the ages of fifteen and twenty-four, per capita financial expenditures on the police force, and other factors.? He also states that none of these factors seem to affect the crime rate though none is major enough to completely cause major changes. End Notes Davis, Michael. Justice in the Shadow of Death: Rethinking Capital and Lesser Punishments. New York: Rowman & Littlefield Publishers, Inc, 1996 Kronenwetter, Michael. Capital Punishment. Santa Barbara: ABC- CLIO, Inc, 1993. Bedau, Hugo Adam., and Pierce, Chester M. Capital Punishment in the United States. New York: AMS Press, Inc, 1975.   Ã‚  Ã‚  Ã‚  Ã‚  Megivern, James J. The Death Penalty: An Historical and Theological Survey.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  New York: Paulist Press, 1997.   Ã‚  Ã‚  Ã‚  Ã‚  Fridell, Ron. Capital Punishment. New York: Benchmark Books, 2004. Costanzo, Mark. Just Revenge: Costs and Consequences of the Death Penalty. New York: St. Martin?s Press, 1997. Goldberg, Steven. ?So What if the Death Penalty Deters World Wide Web.1989.

Bayezid I :: Ancient History European

Bayezid I- (r.1389-1402) Ottoman ruler who started to besiege Constantinople in 1395. The Europeans saw him as a new threat to Christendom, and Hungary’s king led English, French, German, and Balkan knights in a crusade against the Turks. He defeated them at Nicopolis, and moved their capital from Bursa to France. If Bayezid had not defeated the Christians, the Ottoman Empire might not have taken Constantinople. The armies of Timur defeated him near Ankara in 1402 where he was taken prisoner and died in captivity. Captiulations- gave autonomy to foreigners living in a Muslim territory (a practice adopted by the Ottomans). European nationals were freed from having to bey Ottoman laws or pay taxes. This attracted European traders, and spared the ottomans from having to settle their disputes. System adopted from the Mamluks. Constantinople former capital of the Byzantine Empire and of the Ottoman Empire , since 1930 officially called Istanbul (for location and description, see Istanbul ). It was founded (AD 330) at ancient Byzantium as the new capital of the Roman Empire by Constantine I, after whom it was named. The largest and most splendid European city of the Middle Ages, Constantinople shared the glories and vicissitudes of the Byzantine Empire, which in the end was reduced to the city and its environs. Although besieged innumerable times by various peoples, it was taken only three times—in 1204 by the army of the Fourth Crusade (see Crusades ), in 1261 by Michael VIII, and in 1453 by the Ottoman Sultan Muhammad II. Defended by Greek fire , it was also well fortified. An early inner wall was erected by Constantine I, and the enlarged Constantinople was surrounded by a triple wall of fortifications, begun (5th cent.) by Theodosius II. Built on seven hills, the city on the Bosporus presented the appearance of an impregnable fortress enclosing a sea of magnificent palaces and gilded domes and towers. In the 10th cent., it had a cosmopolitan population of about 1 million. The Church of Hagia Sophia , the sacred palace of the emperors (a city in itself); the huge hippodrome, center of the popular life; and the Golden Gate, the chief entrance into the city; were among the largest of the scores of churches, public edifices, and monuments that lined the broad arcaded avenues and squares. Constantinople had a great wealth of artistic and literary treasures before it was sacked in 1204 and 1453.

Books and novels Essay

Books and novels are constant sources of story or plot for so many movies. It is as if the books reinvented themselves with a new face. Though adaptation of books or novels is a prevailing reality, the question of fidelity to the original details of the story has always been the criterion for comparison. Ella Enchanted, a book by Gail Carson Levine was made into film directed by Tommy O’Haver. The most obvious similarity of the book and the movie is that it is about Ella, a girl who found love and the power of self-determination as she tries to reverse the ‘gift’ of obedience bestowed on her by the fairy, Lucinda. Though there were similarities between the book and movie, there are also glaring differences between the two. Here are the differences between the book and the movie: Time Period In the book, the story was set on the traditional and typical era of magic and awe; the same medieval setting that famous fairy tales used. The book’s time period had a striking semblance with the setting of Cinderella. While in the movie, pop culture dominated the story as if the seemingly dreamy and magical set up was modernized to give the film the teen spirit. Of course this aims to attract and please the moviegoers. Noticeably there are elements of contemporary time which obviously intend to relate with the target audience of the film. Among those elements are: the use of escalator, the shopping mall, the Frell Community College, the phenomenon of teens joining fans club (of prince Char), the 70’s, and 80’s soundtrack that includes the Queen’s â€Å"Somebody to Love† and . Though these are welcome additions in a teen’s perspective, the move sacrificed the book’s classic look. It was a move to enhance the visual attractiveness of the movie. These changes also contributed to the addition of singing and dancing which are very evident in the movie. New Characters In the movie, the audience saw the birth of new characters that were not present in the book. The new villains are Prince Edgar who intends to kill Prince Char for him to ascend to the kingship of Frell; and there is Heston, the talking snake, who partners with Prince Edgar in his evil plans. These two characters also contributed to the change of scenes and plot. In the book, the father of Prince Char is alive but in the movie he was killed by Prince Edgar who eventually plans to kill the heir to the throne, Prince Char. The changes also brought about the political tone of the movie. Ella was a crusader of the welfare of the fairy creatures which were maltreated by Prince Edgar’s way of governance. So the changes added twist to Ella’s character and added new elements to the story. References to other movies One can also see semblances of the movie to other well-loved films namely: â€Å"Shrek†, and â€Å"The Princess Bride†. It is an observation that the book also patterned its story and details from other stories; very obviously, from the story of â€Å"Cinderella†. If the movie has â€Å"Shrek† and â€Å"The Princess Bride†; the book has â€Å"Cinderella†. Comic Infusion Gail Carson Levine made a dreamy and fairy tale which for some, was considered a great version of the Cinderella story. For some, â€Å"Ella Enchanted† became a classic tale not only for children but also for book lovers who feasts on their imagination. But the movie departs from that perspective. Instead, the film version added a comic spirit that takes away that classic feel of the book. That is why; the romantic – magical feel is sacrificed for the entertaining value of the comic parts of the movie. Even with this effect, the funny parts of the movie added a very relax feeling for the viewers. Focus In the book, Ella’s focus was to lift the gift or curse given by Lucinda. The story progressed with this focus which climaxed with the Ella’s realization that she alone can be the master of her destiny and need not assistance or dependence from somebody else. But in the movie version, a lot of elements are added which makes one confused about the focus of the story. There are political standpoints which Ella feels very strong about. There is the romantic link with Prince Char. There were family situation that distracts Ella. Since the movie aims to entertain and not just present a classic story, the addition of such twist and turns clouded somehow the real and main focus of Levine’s work. Ending of the Story and Other Elements In the book, when Ella met Prince Char they became friends at once but in the movie, it did not happen that way. The parents of Prince Char were both alive in the book; but in the film they were dead. The book ended with the triumph of Ella against her ‘curse’ of obedience and she eventually lived happily ever after with Prince Char. In the movie, the ending was quite dramatic since it highlights the dilemma given before Ella: the choice between death to Prince Char and following the gift of obedience. The ending of the movie somehow affirms the another focus of the film which is the romantic love that has been shared by Ella and Prince Char. Conclusion Even if the visual representation of a book is easier on the imagination; even if it aids one’s creative confusion or curiosity; still the book leaves a lasting impression for it tickles one’s creative capacity and builds a story with such planned pace.Therefore, the book Ella Enchanted outdid its movie version in terms of its overall impression on the readers/ audience. BIBLIOGRAPHY Hollis, K. 2004. Book vs. Movie: Ella Enchanted. Box Office Prophets. Available from: www. boxofficeprophets. com. Accessed on April 7, 2009. Levine, G. C. n. d. Ella Enchanted. BellaOnline: The Voice of Women. Available from: http://www. bellaonline. com. Accessed on April 7, 2009. Burr, T. 2004. Ella’ is less than enchanting. Available from: www. boston. com. Accessed on April 7, 2009.

Whole Foods: a Whole-Istic Strategy

1. Define Whole foods’ â€Å"product†. How does it deliver value to customers? The Whole Foods Market chain was the first retailer in the United States offering products to its customers that are natural (grown without being treated with growth hormones or antibiotics) and ’certified organic’. The product of Whole Foods are organic, natural and gourmet foods, taking into account the environment as an important factor, and making of the earth the first priority. hey’re not a company selling cheap products but they’re a company selling quality and health to their customers. They’re not giving importance to businnes, but to quality and satisfy their customers. Whole foods is not only taking care of their customers but also of the environment and of our oplanet. Whole foods deliver value to their customers by selling the highest quality natural and organic products available, satisfying and delighting their customers, supporting team member happiness and excellence, creating wealth through profits and growth, caring about communities and the environment, creating ongoing win-win partnerships with their suppliers and promoting the health of their stakeholders through healthy eating education. 2. Organic food are becoming very popular. Many chains, including Wal-Mart, have begun offering and expading their selection of organics. Does this pose a competitive threat to Whole Foods? Wal-Mart represent a big threat to the Whole Foods stores, because it is starting to offer organic products at lower prices and if consumers start to see this in Wal-mart they’re going to start buying in there, but now in the USA all Products sold as â€Å"Organic† must now meet the requirements of the USDA Organic Rule, and every product most under a number show how organic is their product, that could be an advantage for Whole Foods because it can show that the quality meet the prices that they have, and for Wal-Mart could be a little difficult to have such quality product at such a low price. . With respect to Whole Foods’ targeting and positioning strategies, what challenges will the company face in the future as it continues to grow and expand? As it grows and expand it’s difficult to the market of organic food to keep all of these demand as far as it has Whole-Foods, it is also very difficult to satisfy the expectations of all the customers using suc h a high quality level in each of the products. For high quality products it is improtant to takle care of every item that comes out to the market, and it is so expensive for Whole Foods to do that so it is going to reduce quality. It is also important to know that Whole Foods incomes are flattening and net income is plummeting. And this is all going to create a debt for Whole foods and making such expensive products, they most cut costs to make make the company more proffitable. 4. In some places, Whole Foods is commonly known as â€Å"Whole Paycheck† While the firm has clearly positioned itself away from pricing issues, can it avoid this element of the marketing mix forever? Why or why not? It can avoid them by giving lower prices to their customers, but it’s difficult because they’re offering organic quality products, which in countries like the United States are very expensive to afford. It is very difficult to overcome this situation but Whole Foods is doing well by offering more discounts, increasing lower-priced store brands, advertising products they sell at a good value and organizing budget-focused store tours. This could be a major move for Whole Foods to create a new image of their market. . What other trends in the future of retailing do you think will have an impact on Whole Foods? The economy have it cycles but in the other hand it gives some trends like it’s people taking care of their health, there is a lot of people with their awareness and their consciousness and how lifestyle plays into the role of health. There’s a million of people realizing they want vitality in their lives. And these are big trends. These are shifts that people are not going to go back from.

Just in Time Concept

Financial AccountingS. Das Income Measurement and Accrual Accounting Recognition and Measurement in Financial Statements DEFINITIONS Revenues:inflows of assets or reductions in liabilities from selling goods and services Expenses:outflows of assets or increases in liabilities used up in generating revenues. Recognitionformal recording of an item in financial statements, in words and numbers Measurementquantify the effects of economic events numbers unit is money – dollars historical cost – recorded for simplicity, verifiability, reliability Current cost-relevant but less reliableOnly an estimate until item is sold Net income= Revenues-Expenses. Incomeamount of resources available for consumption at the end of a period and yet be as well off as it was at the beginning of the period. CASH BASIS Versus ACCRUAL ACCOUNTING So if we DEFINE PERIOD to be lifetime of a firm (which can only be defined for a firm with a finite life) then we are only interested in the earnings of a firm over its lifetime. In that case: a. just wait until the firm dissolves. b. Add up all the cash inflows over its lifetime other than those for sale of own stock. c.Add up the cash outflows over its lifetime other those for stock repurchase or dividends. d. Find the difference between cash inflows and outflows and YOU HAVE NET INCOME. e. THE ABOVE IS ALWAYS TRUE. However, if you DEFINE PERIOD TO BE ANY INTERVAL SMALLER THAN THE LIFE TIME when you wish to get information on earnings as intermediate feedback, then there is the following problem: -transactions may not be complete on a cash to cash basis – because the earnings process is continuous – Period1buy inventory for $5 Period2pay for inventory Period3sell and deliver inventory for $15Period4receive payment from customer. KEY QuestionWhen should revenues and expenses be recognized? One possibility is the cash basis recognize revenues at time of receiving cash and recognize expenses at the time of paying cash. E xample: A toy retailer starts business on January 1, 2000. The retailer Mr. XYZ pays two months rent in advance on his store for $2000. He also purchases and pays for toys worth $35,000. However, during the month of January, he sold no toys. During February, he sells all the toys he has for $45,000 but collects only $5000 of that in cash.He expects the neighborhood children to pay the remaining $40000 in March. JanFebruary Revenues—————– Less: Expenses Cost of toys—————– Rent—————- Total Expense—————- Income—————– Limitations of Cash basis 1. expenses are not aligned in time with the revenue that they produce. 2. recognition of revenue is unduly postponed. A Second possibility is the use of Accrual basis – depends upon when some critical event occurs. What happens to income (accrual basis) using same example? JanFebruary Revenues—————– Less: Expenses Cost of toys—————–Rent—————- Total Expense—————- Income—————– Comparing the Cash And Accrual Bases of Accounting -Basic difference one of timing Recognize Revenue whenRecognize Expense when Cash Basis cash is received cash is paid Accrual Basisrevenue is earned it is incurred Exhibit 4-2 transparency Accrualmatching of expenses with the corresponding revenues OR match resources used (expired assets- expenses)to generate revenue. The accrual concept forces accountants and managers to focus on changes in owner’s equity rather than merely reporting changes to the cash or other assets.The realization concept underlies the decision rules that accountants use in determining when revenues should be recognized and expenses matched to them. The Revenue Recognition Principle Revenue:Increase in Asset Or Decrease in Liability from Delivery of Goods Or Services Realized:Goods Or Services Exchanged for Cash Or Promise of Cash . Earned:Revenue earned when realization is complete or no significant obligations left How are Revenues recorded? †¢At the same time as cash is collected. †¢Before the time cash is collected. †¢After the time cash is collected. Possible Interpretations of Recognition Principle:Percentage of Completion:For long term projects, revenue recognized as stages are completed, based upon proportion of total cost incurred, Franchises: Initial fee recognized as revenue only FAS 45 â€Å"substantial performance† of its obligations B&J 32 Production MethodCommodities – Traded at established price; so revenue recognized when they are produced. Installment Method:opposite of production method: no reasonable basis to estimate collectability, so revenue on sale recognized as cash is collected Continuously:such as rent and interestThe criteria used in accounting to decide the recognition of revenues is : †¢A firms has performed all, or a substantial portion, of the services it expects to provide. †¢The firm has received cash, a receivable, or some other asset whose cash equivalent it can objectively measure. Expense Recognition and the Matching Principle The matching concept relates revenues and expenses so that owner’s equity is neither overstated nor understated at any points in the steam of events that constitutes operations. Expensewhen an Asset Has No Future Benefit i. e. It Is Used Up [Or] a Liability Is Incurred.Matching:Associate Revenues with Costs (expenses) Necessary to Generate them UnexpiredSometimes not done with specific items of product sold, but with period in Assets which they were sold eg. sales clerks' salaries are expensed in the period in which employees worked. Expired Some things never go through asset stage, since benefit is seen to expire as soon Assets as costs expended (purchased) = Period Costs; eg. utilities costs, telephone, fuel for vehicles (not asset) Two examples: 1. Expired asset versus 2. Expensing of benefits/ resources that never went through asset stage.A. Depreciation Expense estimated useful life and eventual salvage or resale value Manipulation to increase or decrease income Salvage deducted before calculating periodic expense because it is expected to be recovered and will remain an asset. B. Research ; DevelopmentDell Computer in its 1995 Annual Report list â€Å"Research, development and engineering† of $65,361,00 as operating expense on Income Statement. – an expense is an asset whose usefulness to the company is complete – it is deemed that R;D has no future benefit left hence out right expense without going through asset stage.For an accrual based company, Statement of Cash Flows provides information on Sources and Uses of Cash. Accrual basis necessary because we divide the earning of income, a process that takes place over a period of time, into artificial segments (reporting periods). Example: In the 1995, Income Statement Maytag Corporation had a net loss of $20,476,000. Their Statement of Cash Flows showed an increase in cash equivalents of $30,811,000. Cash provided by operating activities was $319,979,000. How can a company with a net loss have a gain in cash?This is possible if expenses exceeded revenues since Income statement is on accrual basis. It contains revenue amounts that may not have been realized in cash (still in accounts receivable) and expenses that may not have been paid for such as depreciation, and unpaid purchases. Also look for income from continuing operations versus loss due to extraordinary items and disposal of existing business. (As was the case in Maytag 1995) Accrual Accounting and Adjusting Entries: at end of period – Four Types: 1. Deferred Expense: Cash Paid before Expense Is In curredAsset created; as asset expires it becomes an expense, via adjusting entry Entry DuringAsset End of Expense period Cash period Asset eg. * prepaid rent becomes rent expense, a month at a time * Depreciation allocates cost of asset over its useful life – does not measure decline in value ? Based on estimates of salvage value and life of asset ?Periodic expense= [actual cost – est. salvage value]/estimated life ? debit is depreciation expense ?credit is not to asset account, which will always reflect cost, ? but to accumulated depreciation- contra account that is, an asset account with a credit balance 2. Deferred RevenueCash Received before Revenue Is Earned Liability Created Because Goods Or Services Still Owed EntryDuringCashEnd of Liability period Liability period Revenue ?Eg. unearned â€Å"the other company† from deferred expense entries ? for example, The landlord who received the prepaid rent has a deferred revenue ? liability is reduced, revenue inc reased, as time passes ?magazine subscriptions received in advance, earned as magazines mailed 3. Accrued LiabilityExpense incurred before Cash Is PaidOpposite of deferred expense EntryDuring-End of Expense period- period Liability Eg. taxes, payroll, utilities; interest for short term loan paid at maturity with principal 4. Accrued AssetRevenue Earned before Cash Is Received Opposite of deferred revenue EntryDuring-End of Asset period-periodRevenue ?both rent and interest are earned as time goes by, regardless of when cash received ? need adjusting entry if payment is not received. Exhibit 4-5 (text pp. 165) Example: P4-2 REVISITING THE ACCOUNTING CYCLE Steps taken to collect the necessary information to prepare financial statements (Exhibit 4-8) . Collect and Analyze 2. Journalize Events 3. Post to Ledger Accounts(Results in Unadjusted Trial Balance) 4. Journalize and Post adjustments(Results in Adjusted Trial Balance) 5. Prepare Financial Statements 6. Journalize and Post Closing Entries(Results in Post-Closing Trial Balance) 7. Post Closing Trial Balance 8. Optional: Reversing Entries The Closing Process: Two types of accounts:Balance Sheet= real accounts = permanent Income Statement= nominal accounts = temporary (Includes Dividend account) Purpose of closing entries:-Close temporary accounts -transfer net income (loss) to retained earningsProcess of closing: Debit Each Revenue Account: Sum Up a Single Credit to Income Summary. Credit Each Expense Account, Sum Up a Single Debit to Income Summary. Debit Income Summary If It Has a Credit Balance (Company Had Net Income) ORCredit Income Summary If It Has a Debit Balance (Company Had Net Loss) Credit Dividend Account, Debit Retained Earnings Exhibit 4-9 (text pp. 171) Example 1:E4-23. Ben ; Jerry’s Example 2:Let us look at McDonald’s Corporation’s 1998 Statement of Income shown on Page 139 of your text. Notea. Retained Earnings at the beginning and end of 1998 were $12,569 and $13,879. mil lion respectively. b. Total dividends paid to common and preferred shareholders were $239. 5 Use the numbers from the Income Statement to Reconstruct the relevant account balances. Then Close them to Income Summary and from there to Retained Earnings. EXAMPLE P4-10 Post-closing Trial Balance will only contain Balance Sheet accounts.When is a sale a sale? In an article concerning troubled MiniScribe Corporation (The Wall Street Journal September 12, 1989 – MiniScribe’s Investigators Determine That â€Å"Massive Fraud Was Perpetrated†. ) it was stated that â€Å" †¦ he company dramatically increased shipments to three warehouses, booking $56. 4 in sales and gross profit of $5. 4 million. † (Note that the warehouses being shipped to belonged to MiniScribe) The volume of shipments only called attention to the problem – it was not the problem. Problem is it is not Customer’s warehouse but MiniScribe’s – shipping goods to ones? own warehouse is not a sale – but a relocation of inventory – must be an arm’s length transaction.This was one among many violations – MiniScribe was also shipping bricks to an fictitious company, and recording them as sales revenue. 1. Claiming Tomorrow’s Profits Today, Forbes, October 17, 1988, p 78. Case 4-1:Ben ; Jerry’s Revenue Recognition – Initial Franchise Fee Footnote on 147 of text. FASB SFAS 45 allows franchisor to recognize initial franchise fee as revenue only when â€Å"substantial performance† of its obligations and when collection of the fee is reasonably assured. Revenue Recognition: The Company recognizes franchise fee as †¦.. when services required by the franchise agreement have been substantially performed†¦. 1. Consistent with SFAS 45.The footnote refers to certain mandatory services that the company promises to perform for the new stores. Performance of these services is the basis for recognizin g the fee as revenue. Note that the footnote specifically uses the wording substantially performed. 2. The company recognizes the franchise fees as revenue in proportion to the stores for which the required services have been substantially performed. 3. Franchise fees are not large relative to net sales in any of the years. Franchise fees are less than 0. 4% of net sales in each of the three years. Unearned Revenue: Realizability Vs.Earned criteria – realized BUT has it been earned?. 1. Case 4-2:Gateway- Revenue Recognition Refer to page 30 of Gateway’s Annual Report, under â€Å"Summary of Significant Accounting Policies† 1. Gateway recognizes revenue from product sales when products are shipped. Revenue from separately priced extended warranty programs is deferred and recognized over the extended warranty period. 2. â€Å"Extended warranty programs† are contracts to service products for a period beyond the original warranty. These contracts are purchase d for an additional amount above the product purchase price. . The revenue from the extended warranties is recognized over the warranty period because it is earned over the entire period, as coverage is provided. 2. Case 4-3: Sears, Roebuck, ; Company – Revenue from Service Contracts. 1. Under the accrual basis, revenue should be recognized when it is earned, rather than when cash is received. Since the retailer incurs costs to repair damages over the life of the service contract, the revenue from the contract is also earned over the life of the contract. 2. Revenue to be recognized each year: Year 1 Year 2Year 3Sales Revenue Service Contract Total revenue Typically, for service contract you receive cash or payment, for future services, that creates a liability. Thus one has an unearned revenue account. In this particular example, the liability account would contain XXX at the end of year 1 and XX at the end of year 2 reported under current liability as unearned revenue on th e balance sheet. Sears, Roebuck, ; Company 1998 Annual Report Footnotes to Revenue Recognition The Company sells extended service contracts with terms of coverage between 12 and 36 months.Revenue and incremental direct acquisition costs from the sale of these contracts are deferred and amortized over the lives of the contracts. Costs related to servicing the contracts are expensed as incurred. 3. American Airlines: 1996 total revenues of $17,753 million. Balance sheet reported ? Air traffic Liability? of $1,889 million. – unearned revenue (~~11%) from ticket sales. -when retired – Retired when ticket holders are provided transportation. -Refundability a factor -What if carrier cannot provide service due to strike or storm. -When is revenue earned ? – when ticket is bought when passenger boards – when plane takes off – when the round trip is complete. AMERICAN AIRLINES 1998 Annual Report (Summary of Significant Accounting Policies) (Note 1) PASSENGE R REVENUES Passenger ticket sales are initially recorded as a component of air traffic liability. Revenue derived from ticket sales is recognized at the time transportation is provided. However, due to various factors, including the complex pricing structure and interline agreements throughout the industry, certain amounts are recognized in revenue using estimates regarding both the timing and the amount of revenue to be ecognized. Actual results could differ from those estimates.In 1998, American showed revenues of $17,449 million and recorded â€Å"Air traffic liability† of $2,163 million on its Balance Sheet. Time Warner Inc. According to Annual Report they publish 26 different magazines. At end of 19985 unearned subscription revenue was $741 million. -included in their is your paid subscription to Time for issues that you have yet to receive. -magazines are sold at different rates depending on how you subscribed and for how long. – how to keep track of when earned. when does the earnings process complete When subscription received – if main source of revenue is advertising. When production is complete and delivery is made. A combination of these two. Note that Time does not have difficulty to keep track since subscription price variations and customer records are all kept by computers – closely monitor the process from payment to through unearned revenue to delivery and revenue earned. Time Warner Inc. 1998 Annual Report (Note 1) The unearned portion of paid subscriptions is deferred until magazines are delivered to subscribers.Upon each delivery, a proportionate share of the gross subscription is included in revenues. E 4-81. AugustCash Subscriptions Received in advance (Unearned Revenue) To record collection of 900 subscriptions Assets =Liabilities+ Owner’s Equity 2. August 31. Unearned revenue Subscription revenue To record subscriptions earned during August. Assets=Liabilities+Owner’s Equity 3. Net income for t he month of August would be under stated / overstated by XXX if the accountant forgot to make the entry to recognize revenue earned. (Self Note: Also see Magazine Subscription case) E 4 -9