Qualities of a Leader in Beowulf and Sir Gawain the Green...

A leader in any tale is an exceptional figure, whether good or evil, they also display tremendous strength above all others be it physical, emotional or mental. Their qualities instill in them a reverence that all of their subjects come to realize and respect. The role of leader is usually first assigned to a different character and upon completion of his journey the main character usually becomes the leader or a figure who has the potential to lead others, the leader is usually a well-known, revered, however they are alone, both figuratively and physically. Beowulf written by an unnamed poet has multiple characters that the reader can identify as leaders, one whom is within the first five lines of the text. Shielf Sheafson, is described†¦show more content†¦Beowulf begins with a history of the Kings of the Spear-Danes, beginning with Shield Sheafson. Shield Sheafson, arrived by sea alone, â€Å"likely that as a child all Shield brought with him only a sheaf† (pg.41 footnote2)1. Sheafson, described as the â€Å"scourge of many tribes, a wrecker of mead benches†¦terror of hall-troops† (l.4-6)1. As his legend grew so did his influence and kingdom, by the time he died every clan that touched an outlying coast had to pay tribute to him. He was â€Å"one good king† (l. 11)1, he had a sea burial; buried alone, set adrift on the sea. He controlled all aspects he was powerful, revered by all and alone in the end. Beowulf the central character, by the completion of the tale also imbues the qualities of a leader. He is already revered Beowulf begins the journey as a well-known prince there are already tales of his exploits throughout the world such as his swimming match with Breca as the story grows as does Beowulf’s reputation and age. Beowulf’s seemingly omnipotent powers are questioned thrice in his lifetime, once during his match with Grendel; Beowulf tears his arm off in a bare-armed match. Also, during his match with Grendel’s mother under the water in the swamp a few miles from Heorot and fifty winters after his with Grendel when Beowulf fights the dragon. He sacrifices his life in order to protect his country from the mistake of an unknown thief. Beowulf is alone in each battle and legend, during his final battle the onlyShow MoreRelatedEssay about A Comparison of Beowulf and Sir Gawain794 Words   |  4 Pagesof Beowulf and Sir Gawain A hero is someone who is idealized for his courage and noble qualities. Beowulf and Sir Gawain can certainly be called heroes. They both have many qualities that are expected of heroic knights and warriors. They are both brave, gallant, and skilled men, but are they the perfect heroes their people believe them to be? While they are portrayed as perfect heroes and they possess many heroic qualities, Beowulf and Sir Gawain are far from perfect. 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These stories both have a main character that possesses heroic qualities, many of which are very similar. Gawain’s identity as a hero is not clearly demonstrated, but when compared with Beowulf, who is demonstrated to be a hero, hiss merits earn him that title as well. Exactly what defines a heroicRead More A Comparison of Perfection in Beowulf and Sir Gawain and the Green Knight1077 Words   |  5 PagesPerfection in Beowulf and Sir Gawain and the Green Knight The heroes of both Beowulf and Sir Gawain and the Green Knight are fighters. However, the traits they have in common are far less numerous than those that set them apart. As each of the two is dubbed perfect by his contemporaries, it should be possible to draw the picture of both the model warrior and the paragon knight by comparing Beowulf and Gawain. The first question to arise is that of leadership. In Beowulf, the hero is referredRead MoreA Literary Hero Of William Shakespeare s Othello 844 Words   |  4 Pagesof strengths. 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Arthur as epic hero The earliestRead More Essay Comparing the Role Models in Beowulf and Sir Gawain and the Green Knight2261 Words   |  10 PagesRole Models in Beowulf and Sir Gawain and the Green Knight Excellence has always been a virtue revered by society. Writers throughout the ages have tried to capture the essence of excellence in their works, often in the form of a title character, who is the embodiment of perfection, encapsulating all the ideal traits necessary for one to be considered an excellent member of society. However, the standards for excellence are not universally agreed upon. On the contrary, one mans idea of

Music, Theater, And Dance From The Inside Out - 900 Words

At age eighteen, I underwent one of the most strenuous experiences of my life when I attended a prestigious musical theatre conservatory. From 7:30a until 10:00p Monday through Friday, I never stopped moving. I committed to studying music, theatre, and dance from the inside out. I consulted newspaper archives and interviewed playwrights in order to understand my characters’ backgrounds. I delved into every aspect of the plays I was assigned, like an investigator rather than a performer, learning about the political and social climate of the era in which the plays were first written and performed, the biographies of the playwrights, and even the weather patterns in the regions where the plays were set. Unlike my classmates, who reported feeling burdened and uninspired by their research, I experienced a rush of excitement with every new discovery. Meanwhile, in class, my professors scrutinized everything about me. 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Historical Cost Versus Fair Value Account -Myassignmenthelp.Com

Question: Discuss About The Historical Cost Versus Fair Value Account? Answer: Introduction: The report is prepared to conduct a detailed analysis of given research topic that is Historical cost versus fair value of accounting for non-financial assets. It has been ascertained that there is an ongoing debate between these two methods of accounting by reviewing literature. Free choice between historical accounting and fair value accounting have been debated and mandating any particular method is considered from one perspective and do not considering the perspective of users of financial statements. Report has demonstrated the explanation of measurement concepts of both the accounting method for valuing non-financial assets. Challenges and benefits of using one particular accounting method have also been explained. Concerning the explanation of practical valuation practices of these two methods of accounting, three companies from three different stock exchanges have been selected. Three companies that are selected are BHP Billiton Limited from Australian stock exchange, Anglesey Mineral limited from London stock exchange and Hudbay Minerals from New York stock exchange. All these three companies operate in mineral and exploration. BHP Billiton limited is an Australian multinational, mining and petroleum based public company having headquarter in Melbourne (bhp.com 2018). Anglesey limited is a mining company that is based on United Kingdom and has direct shipping deposits of iron ore in Quebec and Labrador (angleseymining.co.uk 2018). Hudbay Mining Corporation is a mining company that is based in Canada and has been exploring and mining for over eighty years in Manitoba (Hudbayminerals.com 2018). Explanation of the measurement concepts in relation to historical cost and fair value accounting: A fair value disclosure or measurement is permitted by IFRS 13 Fair value measurement and the reporting entities are provided a single platform for making disclosure about their fair value measurement. Fair value under this standard is defined as the basis of notion of exit price and makes use of fair value hierarchy that provides a measurement that is market based rather than entity based. Estimating the price for executing an orderly transactions to transfer the liabilities or sell the assets between market participants at the under the present market conditions is the objective of fair value measurement. Reporting entities are required to determine the valuation premise for non-financial assets that is regarded as appropriate for measurement. The measurement of fair value of an item of plant, equipment and property is done at its existing or current use when the economic benefits of such assets available to market participants cannot be accessed (Allee et al. 2015). When there is availability of sufficient data for measuring the fair value so that it helps in minimization of observable inputs use and maximizes the use of relevant observable inputs, the entity should use valuation techniques. Now, historical cost accounting can be seen as a measurement basis used in accounting under which the price of assets is based on original cost or nominal price. The measurement of historical cost accounting is drawn from the initial cost that is incurred on item. Information those are prepared based on historical costing are relevant to organizations for some purpose. This method of accounting seems inferior to fair value accounting as described in the conceptual framework of financial accounting reporting standard. The interpretation of historical cost accounting is done in a way in terms of assets price should not be more than recoverable amount from its selling and usage. Recoverable amount is regarded as higher of the value in use and realizable value of assets. Recognition of gain under this method of accounting is realisable when increase in value of assets is more than the amount of historical cost. There can be reliable measurement of historical cost that can be identified f rom the transactions of actual prices. It can be explained with the help of an instance, purchase price of items of stock can be identified on clear basis and there can be objective measurement of amount owed to the business and amount received. Fair value accounting for non-financial assets provides with the benefits of increased content of information and relevance of value. On the reliability dimensions, fair value is likely to be dominated by historical cost. Opportunity cost of investment is reflected by the historical cost accounting method. Classification of organization in the application of historical cost is done if there is recognition of one asset class at historical costs. It has been ascertained from research that fair value accounting is used by 5% of companies that are operating in UK while for one asset class within the group, all companies are using historical cost basis (DeFond et al. 2014). Evaluate the benefits and challenges of using historical cost and fair value accounting for PPE and intangibles: Timeliness is one of the benefits that arise from the fair value accounting that are used for the valuation of non-financial assets. Any reporting change in plant, equipment and property fair value has the potential of providing timely to interest users of financial statements such as investors and creditors. The information relating to the valuation of such assets is considered reliable. For determining the fair value of assets, investors requires current appraisal of non-financial assets. Current changes in the plant, equipment and property under the fair value method also provided information to other users of financial statement (Chabrak 2016). On other hand, the capacity of influencing decisions is also provided by historical cost as long as the fair value is reasonably estimated by book value of assets. However, the capacity of influencing users decision influenced under this method of accounting because of existence of deviation of fair value from book value. Comparability: Comparability of information in different reporting time is enhanced using fair value method and on other hand, comparability can be hindered by the measurement of historical cost basis. This is because latter fails to make the identification similarities between similar items. One of the important implications regarding comparability is the issue of allowing versus plant, equipment and property revaluations. Under the convergence model of plant, equipment and property, revaluations concerning such non-financial assets will continue to exist (Cascino and Gassen 2015). Enhanced information disclosure: Since under the fair value accounting, valuations of assets are done at their current market value, it helps in capturing the present value of future cash flows associated with such assets. As opposed to historical cost method, fair value helps in enhancement of informative power of financial report. Organizations are required to make an extensive discourse about the assumptions that are made, risk exposure, methodology used, any issues and related sensitivities leading to thorough financial statements (Christensen et al. 2015). Challenges of fair value accounting and historical accounting: Fair value accounting does not benefits some type of business and such business are those that have their assets always fluctuating by large amount throughout the year. There can be creation of misleading gains and loss for assets due to volatility in assets that do not reflect actual value. The changes in level of pricing are not taken into consideration under historical cost accounting and hence change in money value is not reflected. Consequently, it fails to give actual picture of statement of affairs of company. Manipulation: Estimates made about non-financial assets can come with risks because of the possibility that reporting entity will make any manipulation it their assets pricing. This would influence both quoted and traded prices and hence in this regarded, historical cost is considered better. Under historical costing, the income statement does not reveal true profits and there is a probability that profits would be overstated during inflation period. Misleading information: It is certainly possible that the fundamental value of assets will not be indicative by observed value of assets that are used under fair value accounting. Not all the publicly available information might be reflected in the formation of estimates as market has the probability of being inefficient. In this regard, historical costing method would be considered suitable. Market deviation can also be caused due to other factors such as behavioural bias, irrationality and prevalence of arbitrage (Whittington 2014). Valuation policies of non-financial assets groups of three listed companies: In this particular section, there companies have been selected from the three different stock exchange that is Australian stock exchange, London stock exchange and New York stock exchange for the evaluation of valuation policies of intangibles and PPE. These companies are BHP Billiton limited, Anglesey mining and Hudbay minerals limited. BHP Billiton has not adopted the standard in relation to measurement of PPE and intangible assets that is IAS 138 Intangible assets and IAS 16 property, plant and equipment. The valuation of plant, property and equipment is done at cost by deducting impairment charges and accumulated depreciation. Cost that is considered here is the fair value in relation to asset acquisition at the time of construction and acquisition. It also incorporates the direct costs that are required for bringing the assets to location. In relation to certain items of plant, property and equipment, there are certain finance leased liabilities that are recognized initially at fair value. Therefore, it can be said that the valuation of PPE of BHP Billiton is done at historical costs (Tran and Zhu 2017). The difference between fair value of intangible assets and acquisition of contingent liabilities is the value of goodwill. There is immediate recognition of the difference between the considerations of fair value of net acquired assets. Intangible assets having finite lives such as licences and softwares are carried at fair value of consideration paid in the statement of financial position by deducting impairment charges and accumulated amortization (bhp.com 2018). It has been ascertained from the annual report of Anglesey minerals that the group has not adopted new accounting standards and implementations. However, the group have not applied the standard such as IAS 138 intangible assets and IAS 16 property, plant and equipment and they are issued and applicable for organization. However, they are not yet effective (angleseymining.co.uk 2018). From the analysis of financial report of Anglesey mining listed on LSE, it can be inferred that valuation of plant, equipment and property in the balance sheet is doe at costs. There is annual reviewing of carrying value of assets for evaluating that recoverable amount is exceeding impairment value that are charged in the income statement immediately. The measurement of intangible assets is done at historical cost by deducting impairment provision and accumulated amortisation. Recognition of development expenditure is done immediately when the organization is not recognizing any internally generated intangible assets (Picker et al. 2016). From the above table derived from annual report of Anglesey minerals, it can be seen that PPE are measured at historical costs. The standard that has been applied by organization in relation to non-financial assets are IAS 138, Intangible assets and IAS 16, plant, property and equipment. It has been ascertained from the analysis of annual report of Hudbay minerals that items of PPE is measured by group at cost by deducting any impairment losses that are accumulated over years and accumulated depreciation (Hudbayminerals.com 2018). However, the initial costs incurred on such assets does not incorporate cost of construction, price of purchasing, any direct costs, non refundable purchase taxes and import duties. Intangible asset of Hudbay involves computer software that is measured at historical costs by deducting accumulated loss related to impairment and accumulated amortization. Such costs involve all the costs that are directly attributable and are necessary of creating and producing the assets (Berker 2015). Analysis of consistency of valuation practices across three companies: From the above discussion regarding the accounting policies of valuation of non-financial assets of selected companies, it can be said that there was much consistencies between them as there existed difference between the measurements of accounting. BHP Billiton did not mention the adoption of international standard relating to plant, property and equipment and intangible assets. While, Anglesey minerals have not applied the concerned standard relating to the adoption of standard. Hudbay minerals on other hand have made the new amended standard for intangible assets and PPE applicable in the financial year 2016. Therefore, there do not exist consistencies between the adoptions of concerned standard relating to non-financial assets. Furthermore, the valuation of both non-financial assets that is PPE and intangible assets are done at historical costs by deducting accumulated impairment charges and accumulated amortization and depreciation charges. Framing an opinion on the free choice between historical cost and fair value accounting for PPE and intangibles: The opinion about historical cost and fair value accounting for intangibles assets and PPE is dependent upon the viewpoint of investors and management. If there exists free choice between the companies, then investor would have difficulties in comparing the financial position between companies as different it would provide them with different interpretations for the valuation of same non-financial assets. There is a probability that in reality, the situation might be same but it appears different for investors assessing the valuation of such assets (Ball et al. 2015). Therefore, for the benefits attributable to investors, free choice between fair value and historical costing should be abandoned. Now, when looking at framing opinion regarding free choice from the perspective of management, there should not be abandonment of the same. It can be explained by illustrating the fact that implementation of fair value for one organization is appropriate and for other organization, it might not be appropriate. Organizations make adoption of such accounting measurement depending upon their suitability and appropriateness (Bohuov 2014). Hence, there should be the existence of free choice between fair value and historical cost accounting. Therefore, it can be said that framing an opinion about free choice is ambiguous as the evaluation concerning the adoption changes with change in circumstances. Companies are encouraged to select accounting methods that are pre committing against the actions that are value destroying by management. If the company choose historical cost over fair value, then it is committing against the upward revaluation of assets that is desirable from one perspective and might not be desirable from other perspective. On other hand, companies that are highly leverage has the likelihood of choosing fair value over historical costs. Therefore, it can be seen that framing an opinion on free choice comes with ambiguity as choosing one method over other can be suitable in one circumstances and not suitable in another. Conclusion: From the analysis of above given topic, it has been ascertained that the valuation practice of PPE and intangible assets of all the selected companies have some degree of consistencies. They are consistent enough, as all of them have applied measurement of non-financial assets at cost by deducting amount of accumulated depreciation and amortization. The debate on whether there should be a free choice for the discussed valuation approaches or not and have arrived at ambiguous answer relating to it. However, for addressing some of the challenges relating to both the valuation approach in terms of not reflecting true and fair value of such assets, organization and board as a whole are required to take appropriate measures that will help in facilitating improved quality of information. Moreover, for addressing the situation such as factors influencing the observed market value of fair value accounting such as price endogeneity and market power, there should be additional requirements for disclosures. The practice of valuation of assets at large institutions should incorporate important role of prudential regulators. References list: Allee, K., Campbell, J., Curtis, A., Hales, J., Jorgensen, B., Krische, S., Rees, L., Sunder, J. and Wang, C., 2015. Response to the IASB Invitation to Comment: Conceptual Framework for Financial Reporting (ED/2015/3). Angleseymining.co.uk. (2018). [online] Available at: https://angleseymining.co.uk/accounts/assets/ANRP16.pdf [Accessed 22 Jan. 2018]. Azam, M.R., 2017. Challenges to the Users of Financial Reports Constructed Using Multiple Measurement Bases: A Review of the IASBs Conceptual Framework for Financial Reporting. International Journal of Accounting and Financial Reporting, 7(2), pp.172-177. Ball, R., Li, X. and Shivakumar, L., 2015. Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption. Journal of Accounting Research, 53(5), pp.915-963 Berker, R., 2015. Conservatism, prudence and the IASBconceptual framework. Accounting and Business Research, 45(4), pp.514-538. BHP Billiton. (2016).BHP Billiton | 2016 Annual Reporting suite. [online] Available at: https://www.bhp.com/media-and-insights/reports-and-presentations/2016/09/2016-annual-reporting-suite [Accessed 22 Jan. 2018]. Bohuov, H., 2014. General aaproach to the IFRS and US GAAP convergence. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 59(4), pp.27-36. Cascino, S. and Gassen, J., 2015. What drives the comparability effect of mandatory IFRS adoption?. Review of Accounting Studies, 20(1), pp.242-282. Chabrak, N., 2016. The IASB and the Market Communion. In IFRS in a Global World (pp. 115-129). Springer International Publishing. Christensen, H.B., Lee, E., Walker, M. and Zeng, C., 2015. Incentives or standards: What determines accounting quality changes around IFRS adoption?. European Accounting Review, 24(1), pp.31-61. DeFond, M.L., Hung, M., Li, S. and Li, Y., 2014. Does mandatory IFRS adoption affect crash risk?. The Accounting Review, 90(1), pp.265-299. Ellul, A., Jotikasthira, C., Lundblad, C.T. and Wang, Y., 2015. Is historical cost accounting a panacea? Market stress, incentive distortions, and gains trading.The Journal of Finance,70(6), pp.2489-2538. Gordon, E.A., Bischof, J., Daske, H., Munter, P., Saka, C., Smith, K.J. and Venter, E.R., 2015. The IASB's discussion paper on the Conceptual framework for financial reporting: a commentary and research review. Journal of International Financial Management Accounting, 26(1), pp.72-110. Hipolito Bernardes do Nascimento, J.C., Dornelles, O.M. and Szuster, N., 2016. DID YOU HEAR WHAT I SAID?! A CONTENT ANALYSIS OF THE INFLUENCE OF THE COMMENT LETTERS ON CHANGES IN SECTION 6-MEASUREMENT OF CONCEPTUAL FRAMEWORK PROPOSED BY THE IASB. REVISTA AMBIENTE CONTABIL, 8(2), pp.309-334. Hudbayminerals.com. (2018).Hudbay Minerals - Investor Centre - Financial Reporting - Annual Results. [online] Available at: https://www.hudbayminerals.com/English/Investor-Centre/Financial-Reporting/Annual-Results/default.aspx [Accessed 22 Jan. 2018]. IASB, E., 2015. 3, 2015 IASB: Conceptual Framework for Financial Reporting. Comments to be received by, 26. KAAYA, I.D., 2015. The Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence. Journal of Finance, 3(3), pp.57-65. Li, S., Sougiannis, T. and Wang, I., 2017. Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows. Picker, R., Clark, K., Dunn, J., Kolitz, D., Livne, G., Loftus, J. and Van der Tas, L., 2016. Applying international financial reporting standards. John Wiley Sons. Smieliauskas, W., 2016. Auditability of Accounting Estimates and the IASB's Conceptual Framework Exposure Draft (2015). Browser Download This Paper. Tran, A. and Zhu, Y.H., 2017. The impact of adopting IFRS on corporate ETR and book-tax income gap. In Australian Tax Forum (Vol. 32, No. 4, p. 757). Tax Institute. van Mourik, C., 2014. The equity theories and the IASB conceptual framework. Accounting in Europe, 11(2), pp.219-233. Whittington, G., 2014. Fair value and the IASB/FASB conceptual framework project: an alternative view. In Accounting and Regulation (pp. 229-268). Springer New York. Zhibin, C.H.E.N., 2014. Research on Analytic Framework of Choosing Government Accounting Elements. Journal of Beijing Technology and Business University (Social Sciences), 5, p.001.

Industrial Relation and Workplace Change

Question: Discuss about theIndustrial Relation and Workplace Change. Answer: Introduction: The multidisciplinary field that studies the relationship between the employment and employee relation is termed as industrial relation. As opined by Blyton et al. (2008), human resource management is synonymous with employee relationship with the industries where they are working. However, employment relationship include conflicts and finding out measures to overcome the conflicts and issues. There is existence of a number orientation, which directly or indirectly influences the effectiveness of the industrial culture. This particular study is based on four major industrial orientations namely, Pluralism, Marxism, Feminism and Neo-liberalism. A detailed analysis on these factors will be conducted with example of the application of one of these industrial orientations on a particular organization. For the distinct purpose, the paper has chosen Bakers Delight. Pluralism: The pluralist industrial relations paradigm analyzes the relationship and interest between the employees and the employers. As commented by Ackers (2014), this relationship is mainly based on the bargaining problems between the shareholders and the employers. Individual employees, manager and owners as well are considered as human agents rather than pure rational or economic agents. The pluralistic approach was made focusing on increasing imbalances of income between the employee and employers. In addition to this, the excessive corporate domination has created an imbalance in the workforce. Keeping these perspectives into consideration, focus was made on improving the excessive corporate power that created a substandard wage and the working condition that created burden on the workers. If the major reason behind the change of the industrial relations is considered, Pluralism is largely affected due to the impact of globalization and open market economy. In addition to this, the inclusion of the cross-cultural employees in the organization is also an evident factor that has influenced the major organizations to undertake certain policies that would require the involvement of the employees in the operational factors (Bray et al. 2014). However, as pointed out by Poole, (2013), the importance of understanding the ability of a particular individual to involve in the major decision-making depends on the mangers and other higher authorities of the organization. Whatever the situation might be the effectiveness of the new formulation of the structure and culture in the organization has helped to improve the working situation and has created a positive industrial relationship with the employees and the employers. If the recent situation is considered, it has to be said that the human resource of an organization are given better opportunities and certain rights to involve in the managerial decision. For instance, companies like Volkswagen, TESCO, Woolworths and many other companies have been found to involve the human resource of their organization in the major operational and business activities (Kaufman 2014). The issues like working hours, low wages, the working conditions and other factors that created major drawbacks in the activities of the employees were resolved to large extent. Marxism: As stated by Rainnie (2016), as a result of several socio-economic issues as well as political factors, various lines of thoughts have been expressed towards the complex situation of the industrial relationship. If the human resource approach is considered, it has to be said that there are certain psychological approaches as well that needs to be addressed when it comes to relationship between the employee and the employers. The radical Marxism concentrates on the nature of the society where a particular organization operation. The perspective of Marxism is that the complete system is based on the capitalist approach where the organizations are owned privately by the influential owners and that the workers and the employees are just the human resource who should contribute their part of activity (Ackers 2014). The Marxism has focused on the orderly relationship between the employees and the employers and the self evidently desires as well. Marxism has always focused on the struggle a nd the self-activities which is much alien to the most common and disseminated industrial relationship. The radical Marxist theory has evolved largely and has ascended the socialism over the capitalism. Focus has been made on minimizing the cost of expenditure that the industrial owners have to spend on the employees. The change in the radical and the orthodox perspective of the Marxist theory has resulted in great changes. There is no more hierarchical approach made on passing out the ownership to the other owners (Rainnie 2016). Marxism has always highlighted the weaknesses and the contradiction of the employees rather than the employers. The main social and economic conflict that arises is a result of the inequality of the income and other economic resources among the employees and the employers. It is because of the difference of the income or the economic status, the competition among the various industrial power increases and has resulted in a situation where the labors are not given the authority to provide their opinion on the functional activities of the organization. This per spective has been largely recognized by major industries. The change in the approach is a result of the leadership approach in the organizational structure and culture. As commented by Ackers (2014), the leadership is no longer an autocratic approach but it has turned out to be more transactional and transformational approach. Capable workers and employees are given the responsibility of taking care of the overall business. For example, if the situation of the Tata Motors is considered, the ownership was passed over to the employee rather than settling for a particular person who shall be given the leadership or the ownership. The change in this approach has resulted in the situation where the employees can also participate in the decision-making that shall directly put impact on the overall operational and business activities of the particular company. Feminism It is necessary to review the evolution of the theoretical perspective of feminism in the premise of change management in business. The predominant purposes of feminist movements are to increase womens right in every field of the society and to earn fair and equal wages as well as to own property and to have the equal opportunities for education. The initial effect of the feminist movement has been first observed in the premise of literature, later it started to take an edge over the field of industry evolution (Jayawardena 2016). It has been identified that in the current scenario, women are found to provide equal contribution on industry revolution and the subsequent development of business. The concept of female entrepreneurship in terms of workplace change has not emerged until the 1970, when the society all over the world encountered the sub-domain of women entrepreneurship. The aspect of women entrepreneurship began to strongly manipulate the industrial development from the ear ly twenty-first century (Kampwirth 2014). It is interesting to denote that the emergence of the movement of modern feminism started at the same time when the phenomenon of French revolution began. The traditional approach to women entrepreneurship has been the engagement of women labor in the United States started at the initial time of 19th century. Women in both rural and urban places had been engaged as paid labor in the newly emerging industrial hubs. In the 19th century, instead of industrial occupation, women have been highly engaged in agricultural labor. The modern phenomenon indicates that female employees share same work burden and equally works hard to accomplish organizational goals (Mohd Yunus and Hasan 2016). The scale of women contribution at work is increasing rapidly, which has led to make equal disbursement of working hours across the whole world. The effectiveness of applying the fundamental concepts of feminism in industries is required highly for the improvement of the society. On the other hand, it has been also identified that equal participation of female workers in business has proved more fruitful than the engagement of the male ones. However, the tra ditional approaches of feminism in work have been oriented with the agricultural fields and factories, which have been gradually transformed with the engagement of women in leadership, management and dictatorship (Kampwirth 2014). For example, the organizations Mrs. Macs Pies and Bakers Delight are the successful examples of the orientation of feminism in the business development. Presently, Lesley Gillespie is the co-founder of Bakers Delight, who has made a major contribution in the organization along with her husband. However, it is unfortunate to denote that instead of having made potential inroads in the field of middle management, still the senior level of business enterprises are most of the time remain exclusively with male dominance. For example, only 4.5% of the fortune 500 dictatorships are found to be held by women and women hold only 5.6% of the 500 fortune service dictatorships (Mohd Yunus and Hasan 2016). Neo-Liberalism In the context of industrial relation and workplace change, the orientation of neo-liberalism is significant to elaborate. Fundamentally, neo-liberalism holds major contribution on the international economic evolution as neo-liberalism is considered as a policy model that is responsible for transferring the control of the economic factors from public sector to the private sector (Featherstone 2015). In this respect, it is required to be mentioned that the predominant principles of neo-classical economies have contributed potentially upon the evolution of the industrial sector and workplace change by suggesting that every government should limit the subsidies and reform the tax laws for expanding the tax base and limiting the protectionism. However, the orientation of neo-liberalism has started to affect the industrial field from the early 90s. Neo-liberalism has potentially played major role in the financial meltdown of 2008. However, the traditional approach of neo-liberalism has been used in the ideology of market competition as well as the free trade. The traditional approach has been responsible for justifying the fundamental aspects of capitalism in the premise of colonialism. Today, neo-liberalism is found to be applied for having sustainable development in the workplace (Dalal 2016). It is because, the basic policies of neo-liberalism chiefly focus on the economic development, which is essential for any organization to behold sustainable growth. Neo-liberalism is promoted as an effective mechanism to fought poverty. The fruitful application of neo-liberalism is found in the activities of the World Trade Organization as they have identified to adopt the fundamental policies of neo-liberalism. By adopting the key principles of neo-liberalism, WTO has been effectively understood the economic policies of British, European and American government and has successfully employed the key findings in their a ctivities (Streeck and Jackson 2015). However, it has been found out that in the international level, neo-liberalism has been confronted with the fundamental application of authoritarian perspective. The need to have economic growth by a liberal perspective in organizations is becoming difficult to meet due to the dominance of authoritarian viewpoint. Example of an Organization: If the contribution of industrial orientation of feminism could be prioritized in this context, then the example of one of the leading Australian Bakery organization Bakers Delight should be considered. The organizations co-founder Lesley Gillespie and her major contribution on the organization is the evident of the fact that, the cultivation of feminism in the industrial zone in form of work place change is mounting on the hills of accomplishment. Lesley Gillespies belief in the women entrepreneurship and her initiatives has led her to become one of the leading female entrepreneurs for their business innovations. With her feministic entrepreneurial approach, she has built a successful franchise of Bakers Delight, which is earning the same recognition as the parental one. With Lesley Gillespies initiative, Bakers Delights now offers bright opportunities for the women employees (afr.com 2017). According to Gillespies Bakers Delight is accomplishing the trend of women entrepreneurship within the workplace. The organization does not ignore to provide equal pay scale to the women employees and maintains special employee retention programs for the female employees. It is interesting to denote at the same time that the organization has fruitfully followed the theoretical principles of Marxism and pluralism. It is because of the fact that the with Lesley Gillespies direction, the organization provides fair opportunities and motivations to each of the employees in the organization to take part in the decision making process (afr.com 2017). However, it is unfortunate that the orientation of neo-liberalism have not been appropriately adopted by the organization, as the organization does not possess any significant contribution in making economic evolution. Conclusion From the above discourse, it can be deduced that application of each of the theoretical orientation Marxism, feminism, neo-liberalism and pluralism have been proved effective in the escalating the gradual industrial growth. The discussion points out that the adoption of Marxism principle has helped to identify and mitigate labor exploitation, whereas the pluralism principles have supported to minimize the economic imbalance in the society. However, from the discussion on feminism, it has been understood that the feminist activities have taken a strong edge over the industrial revolution and in the contemporary world, women entrepreneurship has been escalated to the level of leadership from holding the position of a mere labor. Nevertheless, the discussion has indicated that neo-liberalism, which is responsible potentially for the worldwide economic growth is facing the major constraint of the authoritarian principles. References: Ackers, P. 2014. Rethinking the employment relationship: a neo-pluralist critique of British industrial relations orthodoxy.The International Journal of Human Resource Management,25(18), 2608-2625. Ackers, P. 2014. Rethinking the employment relationship: a neo-pluralist critique of British industrial relations orthodoxy.The International Journal of Human Resource Management,25(18), 2608-2625. Fitzsimmon, C. 2015 Bakers Delight co-founder Lesley Gillespie on her journey to the BRW Rich Women list. [online]. Available at: https://www.afr.com/it-pro/bakers-delight-cofounder-lesley-gillespie-on-her-journey-to-the-brw-rich-women-list-20150307-13y4ir [Accessed on 23 Feb. 2017]. Blyton, P., Bacon, N., Fiorito, J. and Heery, E. eds., 2008.The state in industrial relations. Sage Bray, M., Adamson, B. and Mason, M., 2014. Different models, different emphases, different insights. InComparative Education Research(pp. 417-436). Springer International Publishing. Dalal, F. 2016. Group Analysis in the Time of Austerity: Neo-liberalism, Managerialism and Evidence-Based Research.Group Analysis, 0533316416682153. Featherstone, D. 2015. Thinking the crisis politically: lineages of resistance to neo-liberalism and the politics of the present conjuncture.Space and polity,19(1), 12-30. Jayawardena, K. 2016.Feminism and nationalism in the Third World. Verso Books. Kampwirth, K. 2014.Feminism and the legacy of revolution: Nicaragua, El Salvador, Chiapas. Ohio University Press. Kaufman, B. E. 2014. History of the British industrial relations field reconsidered: getting from the Webbs to the new employment relations paradigm.British Journal of Industrial Relations,52(1), 1-31. Mohd Yunus, R., and Hasan, M. 2016. Muslim women and knowledge: Are we ready to face the Fourth Industrial Revolution?.About Islam, 1-5. Poole, M. 2013.Industrial relations: origins and patterns of national diversity(Vol. 4). Routledge. Rainnie, A., 2016.Industrial relations in small firms: Small isn't beautiful. Routledge. Streeck, W., and Jackson, B. 2015. Interview: capitalism, neo-liberalism and democracy.Renewal. A journal of social democracy,22(3/4), 74-80.

Criminals Essays - Penology, Prison, Private Prison,

Criminals Do prisons teach people to become worse criminals? Many people think that a prisoner is taught how to be a better criminal while in prison. Prisoners are integrated with people that have committed worse crimes than the ones that they have committed. The bigger and better criminals teach the others what they need to learn to survive prison life. There are many other aspects of prison that can make a prisoner worse than when he or she went in. Are prisons helping to stop the crime wave? For starters, prisons around the United States are extremely overcrowded. Wyoming is a good example of overcrowding in prisons. We have had to send a number of prisoners to Colorado because we have run out of room to keep them in Wyoming. The number of people sent to prisons were for drug offences more than violent crimes(). Some people are saying that making some drugs legal, such as marijuana, would decrease the number of prisoners drastically. There are also evidence that even though they are in prison, they can still buy and sell drugs. It has been found that 80% of drug offenders that have received sentences in New York have never been convicted of a violent felony or committed a violent crime. It was found that one in four drug offenders in prison was convicted of simple possession (Human Rights Watch). Are prisoners learning prejudice in prisons? There is evidence of this. Some civil rights organizations are calling for renewed scrutiny of the segregation policies of many state and federal prisons, charging that they inadvertently promotes growth of hatred and serve as recruiting grounds for supremacist groups. David Novak, a man who spent a year in a federal prison camp, said that it left an imprint of racial intolerance on him. He said he felt compassion for the three white murder suspects in the killing of James Byrd Jr. in Jasper, TX. Two of the three allegedly have made ties with white-supremacist gangs while they were behind bars. Novak said, "In prison it is easy to fall into such groups (Prejudice in Prisons). Prison officials acknowledge that cell-blocks are often segregated by race. Putting members of rival gangs together not only endangers the prisoners, but also the lives of the guards and the very security of the institution. Texas is the nation's most integrated prison. In 1987, a federal district court ruled to ban cell-block segregation in the state. Since the ruling went into effect, prison murders have dropped by half to an average of five per year (Prejudice in Prisons). There is argument that life in prison isn't actually all that hard. It's more like a paid vacation than a punishment. While in prison, everything you have is paid for by the government. The food is free, the cable is free, the clothes are free, and you even get to lift weights and work for money. If you want, you can even get an education while in prison. Many prisons offer a chance to get your GED or even a college education. Prisons are equipped with library's that have computers that the inmates can use. There are many issues concerning weightlifting in prison. These are things such as inmates using size and strength gained from weightlifting as a weapon against guards, other inmates, or the public upon their release. People do not want their tax dollars being used to provide gymnasiums and new weight rooms for felons. Weightlifting equipment could be used as a weapon against guards or other inmates. Weightlifting equipment could be used as a tool to escape. And most of all, prison is not supposed to be a "nice place." We do not want them to come back again and again (Strengthtech). Some incidents have occurred from weight lifting in prison. Such as, in a Ohio prison riot, inmates used weightlifting bars to batter down a concrete wall protecting guards. One of the guards was killed. In a New York prison, fifteen correctional officers and ten inmates were injured in a gymnasium when a fight broke out between two inmates (Strengthtec). It seems that by allowing prisoners to have these luxuries, they are only making themselves stronger and making it easier for them to escape. It may also be telling them that it is okay to go to prison. Another bad thing about prisons is there is no segregation between HIV/Aids victims and non HIV/Aids victims. Prisons around the world have grossly disproportionate rates of HIV infection and of confirmed Aids cases. For example, in

Making Colored Candle Flames

Making Colored Candle Flames Have you ever wanted to color the flames of your candles? Ive received several questions about how this might be achieved, including the following email: Hi, I just posted this question to the forum but I am also interested in your take on it. I read the article about colored fire and decided to try to make a candle with a color flame! First I tried dissolving the chems you suggested in the article (such as cupric chloride) into water until it was fully concentrated, and soaking some wicks overnight. After drying the wicks I found that on their own they do burn with a pretty flame (well, some of the chemicals), but once I tried adding wax to the mixture the natural color of the wax burning completely  took away any desired effects. Next I tried grinding up the chems into a fine powder and mixing as uniformly as possible with the wax. This was also unsuccessful and resulted in sporadic and weak color at best and often wouldnt even stay lit. Even when I could keep the particles from sinking to the bottom of the molten wax, they still [do] not burn correctly. I am convinced that in order to make a functioning candle with a color flame it is necessary to fully dissolve the salts and minerals listed in the article into the wax. Obviously the salts do not naturally dissolve and this got me thinking that maybe an emulsifier is necessary? Does that make sense? Thanks! If making colored candle flames was easy, these candles would likely be available for sale. They are, but only when the candles burn a liquid fuel. I would think you could make an alcohol lamp that burns a colored flame by attaching a wick to an alcohol lamp filled with fuel containing metal salts. The salts could be dissolved in a small amount of water, which would be mixable in alcohol. Some salts dissolve directly in alcohol. Its possible something similar could be achieved using a fuel oil. Im not sure a wax candle would ever work as well. Soaking the wick will produce a colored flame, much as if you burned paper or wood that has been soaked with metal salts, but the wick of a candle burns very slowly. Most of the flame results from combustion of vaporized wax. Has anyone tried making candles with colored flames? Do you have any suggestions for the reader who sent this e-mail or any tips about what will/wont work? Comments Tom  says: I too tried using paraffin wax but to no avail. I searched around and US patent 6921260 is probably the best description on the previous art and it’s own design, careful reading of the patent reveals that it should be possible to make colored flame candles at home if you know what you’re doing. Arnold  says: There is an old pdf article dated Dec 26, 1939 entitled Colored Flame Candle. In it William Fredericks used petroleum jelly as a fuel source with the mineral salt suspended in it. Although I haven’t built the whole project, I did suspend copper chloride in petroleum jelly, and it burned very nicely. A nice blue flame. You have to play with the ratios. As I see it, there are two approaches. A. Drill an existing candle from the top, and fill the hole with warmed jelly, or B. Follow the instructions in the article by building a candle around an inner core of jelly. But I was asked a question which I need to answer: Is breathing the smoke of colored flame candles healthy? i.e. copper, strontium, potassium Perhaps we can put our heads together on this project. I would like to get the colored flame candle project started. I saw that you have tried some things, but found they didn’t work. I would ask you not post this information yet. I would rather think this through with you and present the final project, rather than to publish the raw thinking of it. On the net I have found very chemically complicated candles (ethanolamine etc.) I mixed copper I chloride with petroleum jelly, put a wick in it, and it burned very nicely blue. There was some moisture there, so it did stink a bit. I read in one of the patent papers online that one of the problems is the amount of carbon particles in a candle flame. The suggestion was to use a palladium, vanadium or platinum chloride as a catalyst/accelerant (absorbing a small amount of this material on the wick) to increase the temperature. Not exactly cheap or readily available. But supposedly the orange flame is gone. The other alternative is to burn smaller chain organic compounds, like citric acid or benzoic acid. I haven’t tried these. Faerie flames advertises their candles are not paraffin, but crystals. Perhaps you have some ideas on other smaller molecules. I find that alcohol flames color very nicely, but paraffin is just not very hot burning. Yes, I am knowledgeable in chemistry with a B.Sc. in chemistry. Chels  says: I am trying to make a color flame candle myself. I think the first step would be producing a candle that burns with a light blue/luminous flame, you need to get rid of the yellow. To do this you need a fuel that has a low carbon content. Things like paraffin and stearin burn yellow due to their high carbon content. I don’t think it’s possible to make a good color flame candle with paraffin. A lot of patents seem to recommend Trimethyl Citrate. It’s a waxy/crystalline solid that burns a light blue. But I can’t find a place to get it, unless I want to buy it in industrial quantities! Does anyone know where I can find trimethyl citrate? It’s used as a food additive and cosmetic ingredient so I figure it isn’t toxic.   Amber  says: I see a lot of soy candles on the market. I am wondering if perhaps this may work with soy or beeswax?   Bryan  says: I have had a little success making a bluish candle flame by using copper desoldering braid. It makes a surprisingly good candle wick. In order to get the color, however, I first heated it up to melt out the impregnated rosin. I then put it in saltwater, put another wire in saltwater (pretty much any metal except aluminum), made sure they didn’t touch, and attached a 9 V battery to the wires- negative to the bare wire, positive to the copper braid. Within seconds, tiny bubbles will come off the – wire and blue-green stuff will form on the braid. Leave it in for a while. Most of the green stuff will come off the braid into the water. The stuff is most likely copper chloride, formed from the chloride in the salt. After the braid is green (but before it falls apart), pull it out, trying not to knock off too much stuff. Dry it, preferably by hanging. Then try that as a wick. I’ve only tried limited experiments, so your mileage may vary.   Eric  says: I’m working on Bryan’s idea of using desoldering braid as a wick. I’ve had limited success so far. The theory is good it seems, but the main problem I’ve had is that the wick doesn’t seem to be very good at drawing the molten wax up to the flame. The longest I’ve been able to keep one lit is about thirty seconds. I’m thinking that either I did not allow the wick to remain in the saltwater solution long enough or perhaps I might benefit from a different variety of wax or possibly weaving the braid together with a more traditional wick. priyanka  says: take 1.5 cups of water and add 2 tbsp of salt (NaCl). dissolve 4 tbsp of borax. Then dissolve Add 1 tsp. of one of the following chemicals for colored flames: strontium chloride for a brilliant red flame, boric acid for a deep red flame, calcium for a red-orange flame, calcium chloride for a yellow-orange flame, table salt for a bright yellow flame, borax for a yellow-green flame, copper sulfate (blue vitriol/bluestone) for a green flame, calcium chloride for a blue flame, potassium sulfate or potassium nitrate (saltpeter) for a violet flame or Epsom salt for a white flame. David Tran  says: Wouldn’t the NaCl contaminate the flame with yellow and overpower the other colors? Tim Billman  says: Priyanka: Check your colors. Boric acid burns green, calcium chloride burns orange/yellow, etc. I can make solutions of boric acid (which can be bought at Ace Hardware-type stores 99% pure as a cockroach killer) and strontium chloride (an additive from pet stores for saltwater fish tanks) which burn nicely in a mixture of acetone and rubbing alcohol, but those solutions do not mix with melted candle wax (because it is non-polar.) The next thing I was going to try was finding an emulsifying agent that was safe to burn (i.e., probably not soap) to make a semisolid colloid with the compounds dissolved in the wax. Any ideas on what my emulsifier could be? What can make oil and water mix besides soap? Mia  says: For colored flames the element burn: Lithium RedPotassium PurpleSulfur YellowCopper/copper oxide Blue/Green I would just look at the elements and chemicals that they use in fireworks because those burn with different colors.

UK Home Shopping Essay Example | Topics and Well Written Essays - 1000 words

UK Home Shopping - Essay Example 15-13 weeks Further background research based on material collected, i.e. examine Tesco Access site for visually impaired; explore Sainsbury's success in the wine market; find positive input on Asda. Compare different incentives to buy online by these companies as compared to smaller companies. Analyse results of research. With 80 percent of general cargo now being shipped internationally by containers, the successful implementation of information technology is vital to the future of such a business. Containers offer a fast, safe and cost effective means of transportation in exporting and importing commodities; they are easily transferred from one mode of transport to another; they enable operators to offer door-to-door and land-sea services, with predictable delivery times. This dissertation will be addressing the logistics of container companies in the UK: OOCL (Orient Overseas Container Line) and Dragon Logistics and Transport, Ltd., as well as InBulk Technologies, Ltd., a fairly new company offering innovative shipping containers, and Lendel Containers, Ltd., one of the few companies offering rental of new and used ISO shipping containers. Have these companies been innovative in their online services, do they interlink Is consolidation of services a viable option or is it more beneficial to keep s ervices separate but linked to each other Should OOCL and Dragon Logistics work together or should they be more competitive, since they seem to be leading the market in shipping containers 3. Workplan: (dates for completing the various stages of the dissertation) The Timeline for this dissertation will be from May to September, as follows: 18 weeks Review submission requirements. 17-15 weeks Outline with preliminary research questions, topic and approach, as well as a statistical study