Civil War Causes And Consequences - 962 Words

CIVIL WAR – Causes and Consequences The word war in itself is a very unpleasant term signifying trauma, death and destruction. It is the epitome of human selfishness and cruelty. Ever since the existence has been known, people have been fighting against each other for various issues, ranging from small family matters to the huge international issues. Having said that, we need to keep in mind that every war needs a trigger that leads to a very devastating consequence once it ends. There have been myriad of wars in the human history and among those wars, one very noticeable war was the American Civil War fought between 12 April 1861 and 8 April 1864. It was a very important war in the history of America because it threatened the unity and the existence of America as United States of America, which was formed after a very hard and bloody revolution where thousands lot their lives and many more ended up being injured. Besides the human casualties, millions of dollars were spent by both the sides in their effort to emerge victorious in the war. Now the main question is, what made the people of America go against their own brothers and what did they get from all the blood that they shed for about four years? Firstly, the case of slavery is the foremost thing that comes to mind whenever the causes of civil war is discussed. Before the civil war there was a little bit of faction between the south and the north relating to the economic and slave issues. It started growing with theShow MoreRelatedAssess The Causes And Consequences Of The Civil War2481 Words   |  10 PagesAssess the causes and consequences of the civil war (49-45) in this period Civil war Argument in topic sentence The Roman Republic was a system of procedures formed by tradition; there was no written constitution or legally binding legislation. Precedent and consensus set procedure creating the parameters for acceptable behaviour. However, it was near the end of the 2nd century BC, where the system began to deteriorate and fall, ultimately causing the civil war in 49 BC. The boundaries of acceptableRead MoreMajor Causes And Consequences Of The American Civil War1443 Words   |  6 PagesEric Fung Mr. Ferretti APUSH 16 September 2015 1). Historical Causation (Cause and Effect): CE Explain the major causes and consequences of the American Civil War. In general, the American Civil War is thought to have started mostly because of a discrepancy on how to handle slavery. The difference in opinion is most likely a result of political, economic, and religious tension within the country. Before a civil war was even thought about, southern leaders spoke of freeing their slaves and manyRead MoreUs Civil War, Causes and Consequences Sophomore Us History2275 Words   |  10 PagesThe Civil War in America, Cause and Consequences The Civil War in the United States of America is one of the most frequently studied wars of any in American History. This terrible war put brothers from the North against brothers from the South and the result was both awful and catastrophic. When counting the dead and wounded on both sides, including the destruction of houses, farms, and the livelihood of people on both sides, the Civil War was the most terrible and bloodiest war in AmericanRead MoreThe American Civil War878 Words   |  4 PagesIntroduction A civil war is a prolonged high-intensity conflict between people, countries, or parties, which is usually barefaced and armed. Every war has its causes either acceptable or not and some are inevitable. Commonly, civil wars are between countries within a state. It results from one country aiming to make implementations on their governing policies or take control of certain areas within the state. 1Civil War refers to the American Civil War, which took place in the year 1861 to 1865Read MoreTime Line 21050 Words   |  5 Pagesabolitionist movement including: a) The effect of Uncle Tom’s Cabin b) The Kansas-Nebraska Act c) The Compromise of 1850 d) The Underground Railroad | 1800-1870 | a. a book that describes how slaves were treated that helped fuel the civil war.b. allowed people in the territories of Kansas and Nebraska to decide for themselves whether or not to allow slavery within their borders.c. the balance of power between slave and free states following American acquisition of new territory in theRead MoreReformation in Continental Europe and England and Its Consequences1611 Words   |  7 Pagesmedieval church, loss of papal authority and credibility as well as other societal, political and economical issues of the time. This revolution had a major impact on Europe and it gave way to short term and long-term consequences, which still can be seen today. There were many causes of Reformation, some go as far back as the fourteenth century. One of the main ones was that the papal authority and credibility were damaged. This was done through, Avignon papacy, - a time where the headquarters ofRead MoreIn What Way the African Americans Shaped the Course and Consequences of the Civil War? Confine Your Answer to the Years from 1861 and 1870.1038 Words   |  5 PagesIn what way the African Americans shaped the course and consequences of the Civil War? Confine your answer to the years from 1861 and 1870. Immediately after the election and inauguration of Abraham Lincoln, the newly-established Republican Party’s presidential nominee, eleven states of the South seceded from the Union. These events marked the beginning of the Civil War and the war was a result of many political tensions that had emerged between the North and the South in the prior decades, allRead MoreParallels Between The Syrian Civil War And Romeo And Juliet1197 Words   |  5 PagesEnglish honors 9 26 February 2017 Parallels between the Syrian Civil War and Romeo and Juliet When people say history repeats itself, they are not lying. A modern conflict in today’s world can relate to the events that happened in a play written in the 1500’s. The play, The Tragedy of Romeo and Juliet, by William Shakespeare, can relate to the ongoing Syrian Civil War. In both circumstances, people not anticipating the consequences of their actions made decisions. It resulted in devastating tragediesRead More Reformation in continental Europe and England and its consequences1616 Words   |  7 Pagesmedieval church, loss of papal authority and credibility as well as other societal, political and economical issues of the time. This revolution had a major impact on Europe and it gave way to short term and long-term consequences, which still can be seen today. There were many causes of Reformation, some go as far back as the fourteenth century. One of the main ones was that the papal authority and credibility were damaged. This was done through, Avignon papacy, - a time where the headquarters ofRead MoreThe War Of The Civil War964 Words   |  4 PagesThere wasn’t one sole cause of the Civil War but there were many events that took the country to war and put brother against brother and states against states. Abraham Lincoln wanted to preserve the union and that could only be attained by civil war. Slavery which was an underlying cause for the war played its role in the division that divided the North against the South. Ultimately the preservation of the union, slavery and the consequences and conflicts leading to the Civil War all rested on President

Frankenstein Compare And Contrast Essay - 2089 Words

Mary W. Shelley’s brilliant gothic story, Frankenstein, is one that emits the prevalent theme of light versus dark, in which possesses obvious characteristics of a novel written during the romantic era. The novel tells the account of the overambitious Victor Frankenstein, who created a monster in hopes that he’d be known for crafting something human from the body parts of corpses with physical and mental advantages in society, basically playing the part of God on Earth, but through the auspices of science. Instead of creating a â€Å"normal† human, his creation ended up being a disfigured creature who he then neglects. Upon his abandonment, the monster seeks revenge on Victor after being cast away by society due to harsh physiognomy in which†¦show more content†¦The monster believed that Victor would accept him, but after he realized that not only did Victor not want to assume his position in the monster’s life, but society also rejected him, it b ecame a transitory thought, and instead became replaced with his bloodthirst towards Victor and his loved ones, which he knew would hurt way worse than just killing him; making him lonely like himself. Both Victor and the monster partook in horrid acts, in which held horrendous actions; the main one being Victor creating the monster in the first place which in result caused the both of them heartbreak, loneliness, and pain. If Victor wouldn’t have created the monster, then his life would not be filled with so much grief and emptiness; Victor is the true monster, although they are both the primal protagonists as much as they are the antagonists because of the display of the emotions they both portray as lamenting humans/monsters, and the power they give to nature in order to destroy one another. Victor used nature to his advantage, although it was wrong; Victor used nature to create and destroy the monster; he used theShow MoreRelatedFrankenstein Compare/Contrast Essay922 Word s   |  4 PagesMaddie Mills October 19, 2010 CPBL, 5 Frank. Compare/Contrast Victor Frankenstein The novel Frankenstein was written by Mary Shelley in 1818. This gothic romance novel tells the story of a philosopher who discovered how to create life, without the full knowledge that his actions could cause grave consequences. Universal Studios made the film version of this novel in 1931. Unfortunately, the film version of Frankenstein has more differences than similarities to the novel. In the novel, Victor’sRead MoreWrite an Essay on the Relationship Between Frankenstein and the Creature, and Compare/Contrast Their Relationship with That Exhibited Between Two Other Characters in One Other Text.2328 Words   |  10 PagesThis essay will examine the relationship between two sets of characters in two different books. In Mary Shelleys’ Frankenstein the relationship between Victor Frankenstein and The Monster he created will be discussed, by analysing both characters relationship to each other before detailing the effects this relationship had, on the others actions and how it led to their eventual downfall. In Matthew Lewis’ The Monk the relationship between Ambrosio and Matilda will be analysed and then compared toRead MoreAnalysis Of Mary Shelley s Frankenstein And Caleb Williams 1168 Words   |  5 PagesIn A.D Harvey’s article â€Å"Frankenstein and Caleb Williams,† he explains that Mary Shelley’s famous work, Frankenstein; was not intended to be of any actual scientific evidence, but rather written just only with the intention of a gothic horror piece â€Å"we will each write a ghost story† (Frankenstein Author’s introduction vii). Harvey’s target is to reach out to the science community and to sway them to look past the mechanics of how Frankenstein’s monster is created and focus on other points of interestRead MoreThe Theme Of Fire And Ice In Frankenstein1243 Words   |  5 PagesIce is the antithesis to fire - while fire is life and change, ice is repression and death. The them e of fire and ice is commonly found in literature, often used to compare and contrast certain elements of written works. In the essay, â€Å"Fire and Ice in Frankenstein†, Andrew Griffin analyzes the components of Mary Shelley’s Frankenstein that contribute to the omnipresent theme of fire and ice in the text. Griffin provides many examples of the recurrent theme found in other works, such as Jane Eyre,Read MoreUnreliable Narrator1567 Words   |  7 Pagesneeds or justify their faults (Victor Frankenstein). In Frankenstein, Mary Shelley used unreliable narrators to tell the story, to make the readers question the truth told by different narrators and created a huge room of imagination to them. There are two narrator in Frankenstein were considered as unreliable, Robert Walton, an Arctic seafarer whose narrated his part with the letters for his sister in the beginning and the end of the story; Victor Frankenstein, a talented scientist created a monsterRead MoreSimilarities And Differences Between Frankenstein And Edward Scissorhands1247 Words   |  5 PagesFrankenstein and Edward Scissorhands Compare and Contrast Essay Frankenstein and Edward Scissorhand are both about two different creators creating their own kind of creatures, and the journey through the whole process and the life after creation. In both the novel and film we are able to compare different aspects of both the novel and film. Mary Shelley’s novel Frankenstein and Tim Burton’s film Edward Scissorhands have many similarities and differences starting from the desire of wanting to feelRead MoreCompare and contrast the Frankenstein novel and Coleridges rime of the ancient mariner in terms of narrative voice, theme and literary techniques1558 Words   |  7 PagesThe profound influence of Coleridges The Rime of the Ancyent Marinere is reflected in Shellys Frankenstein in terms of narrative structure, themes and literary techniques. This essay will compare and contrast the Frankenstein extract and the poem, The Rime of the Ancyent Marinere in three aspects, namely the narrating voice, the themes and the literary technique s used. In the Frankenstein passage, Victors creation, the creature, is the narrator. Here, a framed narrative is presentedRead MoreMary Shelleys Frankenstein Different Film Techniques Essay1849 Words   |  8 PagesMary Shelleys Frankenstein Different Film Techniques Compare and contrast the way in which the directors of Mary Shelleys Frankenstein (1994) and Frankenstein (1931) use different film techniques to build up atmosphere in their opening sequences: The two films I will be addressing in this essay are Kenneth Branaghs and James Whales versions of Frankenstein, a horror novel written by Mary Shelley in 1816, when the author was 19. The incentive for it wasRead MoreDogma Essay1688 Words   |  7 Pagesinspired us at an elemental level, to all this, has solid worth to offer in itself. In some cases, the conclusive resistance, a response to this accumulating decadence, to as stark of a contrast, works out in turn. As it stands, it’s not much of a strain on credulity to mull over how a text like Mary Shelley’s Frankenstein, in its principled form, would’ve taken for being productive of its influences which precisely tie to its outer narrative makeup. The time and place is still the Romantic Age’s heightRead MoreComparing William Shelley s Frankenstein Essay1421 Words   |  6 Pages1010 099 October 3, 2016 Mrs. Miller Project 1: Compare/Contrast Blood Sucking Romeo With Halloween being right around the corner, children are preparing for ABC’s â€Å"Thirteen Nights of Halloween,† parents are picking up pumpkins to celebrate the Celtic holiday, and the urge for a good horror story is emerging. The monster, such as vampires or zombies, is taking the spotlight and it’s hard to ignore. From Dante’s Inferno to Mary Shelley’s Frankenstein, being frightened has not only been one of people’s

Epitomes of Fantasy in the Bedford Essay Example For Students

Epitomes of Fantasy in the Bedford Essay Original symbols of beauty and objects of fantasy morph into disgust inducing forms in the shape of hands. Jumping head first into a loveless marriage with fantasies of everlasting love is the downfall of one marriage while a birthmark which was said to have added to the attraction becomes the decisive key to death in another. Both The Hand by Sidonie-Gabrielle Colette and The Birthmark by Nathaniel Hawthorne give voice to women who, in one form or another, encounter a hand that they originally admire but which all too soon after marriage becomes repulsive. Hands, marriage and male domination are all key factors within both stories. The young wife in Colettes story is introduced lying beside her husband, in cozy yet strangely different surroundings than in what she grew up. While he sleeps, she draws in her mind the details that are shaping and outlining their estranged marriage. Too happy to sleep (Bedford 259), she thinks to herself giddily. She feels a tremor go through the arm she lies upon and glances at the hand that the arm is attached to. Staring at it, multiple thoughts run through her mind and she becomes entranced by it, becoming speechless in its description and becoming frightened when an electric jolt ran through the hand (Bedford 260). The words begin to flow and the hand has now become vile and apelike. Hawthornes young wife, Georgina, is also fascinated with a hand, not of the physical form but as a birthmark upon her left cheek. It has been so often called a charm that I was simple enough to imagine it might be so (Bedford 402), she replies to her husband, Aylmer. The opinions and looks from Ay lmer eventually change Georginas perspective and she begins to hate the mark on her cheek: Not even Aylmer now hated it so much as she (Bedford 408). This transformation of views on a particular object going from like to dislike is one of the core similar elements in both stories. Both Colette and Hawthornes female characters are recently married to man whom they both think they love. For the young wife, her marriage is a change in environment and a dream-like state, though literal reality in this case, to a recently widowed man whose background she does not know. For Georgina, her marriage is to a scientist, well-known for his effective discoveries, and who initially loves her for her perfect looks. The young wife realizes through the monstrous hand that she has gotten herself into a bind that she could no longer escape, a marriage where love was not the deciding factor and the deciding factor becomes something she deeply regrets. Georgina becomes well aware of the disgust her husband has for the mark on her face and she suspects that the love that drove him to marry her was slowly losing the battle with the disgust that becomes clearly evident in his reactions upon seeing her face. Both marriages begin to deteriorate and in both cases, a night of deep observ ation was all it took. As the young wife has only known her husband for a month, she comes to a realization while staring down at his hand. Her fears pronounce awareness about her husbands hand: strong and in a disconnect way; it belongs to a man who exercises authority, possibly unjustly and oppressively. Colettes subtle use of the hand is beyond anatomical: it is the terminal part of the human arm used for holding and grasping, an instrument used for the good of humanity but also used to act out harshly and cruelly. The same theme of domination by a man appears in Hawthornes piece. Aylmers decision to remove Georginas birthmark becomes a solid verdict, one that Georgina cannot deny if she is ever to fully have her husbands love without his shudders of revulsion. His every reaction triggers her own disgust with her marred face and the need to become perfect for him leads her to make the final decision of drinking the concoction which he mixed to remove her mark from within. Yet this removal of natures fla w takes away her humanity and the critical reason was her husbands forceful-no matter how unintentional-method. .u27cbde155683ea973e51c19a087ea6b9 , .u27cbde155683ea973e51c19a087ea6b9 .postImageUrl , .u27cbde155683ea973e51c19a087ea6b9 .centered-text-area { min-height: 80px; position: relative; } .u27cbde155683ea973e51c19a087ea6b9 , .u27cbde155683ea973e51c19a087ea6b9:hover , .u27cbde155683ea973e51c19a087ea6b9:visited , .u27cbde155683ea973e51c19a087ea6b9:active { border:0!important; } .u27cbde155683ea973e51c19a087ea6b9 .clearfix:after { content: ""; display: table; clear: both; } .u27cbde155683ea973e51c19a087ea6b9 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u27cbde155683ea973e51c19a087ea6b9:active , .u27cbde155683ea973e51c19a087ea6b9:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u27cbde155683ea973e51c19a087ea6b9 .centered-text-area { width: 100%; position: relative ; } .u27cbde155683ea973e51c19a087ea6b9 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u27cbde155683ea973e51c19a087ea6b9 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u27cbde155683ea973e51c19a087ea6b9 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u27cbde155683ea973e51c19a087ea6b9:hover .ctaButton { background-color: #34495E!important; } .u27cbde155683ea973e51c19a087ea6b9 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u27cbde155683ea973e51c19a087ea6b9 .u27cbde155683ea973e51c19a087ea6b9-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u27cbde155683ea973e51c19a087ea6b9:after { content: ""; display: block; clear: both; } READ: To Kill a Mockingbird - Assignment - Theme of Prejudice EssayThe linking factor between Colettes piece and Hawthornes piece was a hand that, though initially harmless, became the decisive factor in ultimately failed marriages.

The Canadian Financial Reporting Environment Essay Example

The Canadian Financial Reporting Environment Paper Skies, Wesleyan, Warfield, Young, Wicked. Uncommon Intermediate Accounting, Tenth Canadian Edition CHAPTER 1 THE CANADIAN FINANCIAL REPORTING ENVIRONMENT ASSIGNMENT CLASSIFICATION TABLE Topic Brief Exercises Writing Assignments Financial statements and financial reporting. Capital allocation. Stakeholders. Objectives of financial reporting. Management bias in financial reporting. Importance of user needs in financial reporting. Need for accounting standards. Parties involved in standard-setting. 8, 9, 10, 11, 12, 13, 14, 15 16, 17, 18 Professional judgment. 9,20 Ethical issues, 21, 22, 23 Challenges facing financial accounting 20, 24, 25 Information Asymmetry Solutions Manual Chapter 1 Copyright C 2013 John Wiley Sons Canada, Ltd. We will write a custom essay sample on The Canadian Financial Reporting Environment specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Canadian Financial Reporting Environment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Canadian Financial Reporting Environment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Unauthorized copying, distribution, or transmission of this page is strictly prohibited. Skies, Wesleyan, Warfield, Young, Wicked, Uncommon See the Case Primer on the Student Website as well as the summary case primer in the front of the text. Note that the first few chapters of the text lay the foundation for financial reporting decision-making. Therefore the cases in the first few chapters (1-5) are shorter with less depth, As such, they may not cover al aspects of a full-blown case analysis. CA 1-1 PHOBIC Overview: Reported net income a key focus for management represents a reporting bias. Controller (Paula) is concerned about doing the right thing -? not just doing what is required under GAP. Analysis and Recommendation: GAP constrained companies must adopt new standards as prescribed in the CIA Handbook (publicly accountable entities follow FIRS Which is included as Part to the CIA Handbook and private entities follow ASPS which is Part II to the CIA Handbook). Normally the standard setters give companies some lead mime so that they may ensure that they have all the appropriate information needed to present the information. Thus they are not required to change to a new standard until GAP requires it (the date is written into each standard). The issue is whether to adopt a change earlier even though not required or later when required. Adopt new standard as required GAP requirements are met. Need additional time to ensure that the company has all the information needed to prepare the financial Statements under the new standard i. E. o ensure reliable. Other. Adopt new standard earlier than required Provides greater comparability between years earlier if adopted earlier. If this is the better presentation, why not share it with users as soon as possible. Consideration of the impact on net income should not be a motivator for making the financial reporting decision (unbiased). Other. 1-2 CA 1-1 PHOBIC (CONTINUED) In conclusion, earlier adoption of the standard is always encouraged and should be attempted where the costs of doing so do not exceed the benefits. Chapter I Copyright @ 2013 John Wiley Sons Canada, Ltd. Unauthorized copying, Skies, Wesleyan, Warfield, Young, Wicked, Uncommonly CA 1-2 BOSTON CLOTHING LIMITED Overview When the company went public, APRS became a legal constraint. The company was in the retail sales business and was struggling to maintain financial solvency. It had hired new management to turn the company around -? they may have had an interest in showing the company in a better light than in reality. When it went public, the company appeared as though it had turned a corner (presumably thanks to the new management team). Thus the shares sold at $15 per share. Note that the selling price would consider sustainable earnings. Subsequently, after going public, the company could not sustain its earnings and the share price dropped.Many shareholders lost their investments. Â  Stakeholders included: 1. The investors and potential investors who relied on the financial statements in deciding whether to invest or not, They would have been influenced by the net income as well as cash trot operations as presented in the notes to the financial statements. 2. The management and prior owners of the company since the company was private, the prior owners stood to gain because of the higher share price at the time they took the company public. They would not have been affected by subsequent stock price declines once they had sold their share of the business 3. The auditors the auditors signed off on the statements that the investors would have relied on in making their They would have provided assurance that the financial statements presented fairly the results of operations. Subsequently, investors would be able to sue the auditors successfully if they could prove that the information was misleading. 4. Other-?creditors, customers, etc. N. B. Since there are no financial reporting issues (i. E. Leaning with recognition, assortment, presentation or disclosure) the analysis and recommendations section of this solution is not presented. CA 1-3 GRAND LIMITED The impact of a negative rating on Grand is that the company may have a more difficult time borrowing funds and will have to pay a higher rate of interest on such funds if obtained. The rating reflects the perceived financial strength of the company and the lower rating means that the companys fiscal responsibility may be in question. This may affect the companys longer outlook and ability to carry out long-term contracts requiring long-term financing. The fact that Grands bonds now have the status of junk bonds means that the number Of institutional investors interested in Grand Will be much lower since their rating has fallen below the level acceptable for many pensions and mutual funds. Junk bonds are considered speculative investments and are attractive only to those investors seeking higher returns and who are willing to take on the increased default risk associated with bonds in this category. Are the credit rating agencies stakeholders? Yes they rate companies in terms of credit risk and therefore their customers rely on them for accurate and well searched credit ratings. They would not necessarily give a credit rating lightly without doing the proper research. If they are wrong, their own business and reputation will suffer. Knowing that a credit rating agency Will be rating their debt, Grand would be biased to make sure that they obtain the best rating possible. Since the financial statements will be used by the rating agency to rate the company, there is a risk that the financial statements might paint the company in a more favorable light. Are the credit rating agencies stakeholders? Yes they rate companies in terms of credit risk and therefore their customers Ely on them for accurate and well researched credit ratings. They would not necessarily give a credit rating lightly without doing the proper research. If they are wrong, their own business and reputation will suffer. Knowing that a credit rating agency will be rating their debt, Quebec would be biased to make sure that they obtain the best rating possible Since the financial statements will be used by the rating agency to rate the company, there is a risk that the financial statements might paint the company in a more favorable light. Copyright 2013 John Wiley Canada, Ltd. Unauthorized copying, striation, or transmission Of this page is strictly prohibited. TIME AND PURPOSE OF WRITING ASSIGNMENTS WA 1-1 (Time 15-20 minutes) Purpose-?to provide the student with an opportunity to evaluate the viewpoint of removing mandatory accounting standards and allowing each company to voluntarily disclose the information it desired. WA 1-2 (Time 3040 minutes) Purpose-?to provide the student With an opportunity to discuss the pros and cons of the plasticization of standard-setting, the impact accounting has on the environment, and the environments influence on accounting. WA 1-3 Purpose-?to provide the student with an opportunity to focus on the type of standard-setting environment exists in Canada. In addition, this case explores why user groups are interested in the nature of financial reporting standards and why some groups wish to issue their own standards. WA 1 _4 (Time IS-AS minutes) Purpose-?to provide the student with an opportunity to discuss the pros and cons of a continuous reporting model. WA I-s Purpose-to provide the student with an opportunity to discuss the Nortek company failures and the role of their auditors in issuing clean audit opinions. WA 1-6 (Time 20-30 minutes) Purpose-?to provide the student with an opportunity to discuss the steps taken to increase government regulation in the capital marketplace as a result of the recent corporate failures. The student must also discuss the strengths and weaknesses of government regulation. 1-6 TIME AND PURPOSE OF WRITING ASSIGNMENTS (CONTAIN WED) WA 1-8 (Time 30-35 minutes) Purpose to provide the student With an opportunity to discuss the reasons Why Canada decided to adopt a two-tiered system one for private companies and one for public companies. The student must also discuss the pros and cons of this type of system. WA 18 Purpose to provide the student with an opportunity to consider how management may be bias in terms of the information they share with the public, and how the asymmetry of information may impact users decisions. WA 1-10 Purpose to provide the student with an opportunity to consider the ethical dilemma of judgmental decisions with financial reporting and evaluate the potential consequences of those decisions. WA 1-11 (Time 5-10 minutes) Purpose to provide the student With an opportunity to consider the integrated reporting initiative and the impact it would have on various users of financial WA 1-12 Purpose to provide the student with an opportunity to investigate and compare the funding for Sacs/FAST and comment on the funding principals of each. Students are asked to comment on what impact the principals have and the potential issues if they did not exist. SOLUTIONS TO WRITING ASSIGNMENTS It is not appropriate to abandon mandatory accounting standards and allow each company to voluntarily disclose the type Of information it considers important. Without a coherent body of accounting theory and standards, each accountant or enterprise would have to develop its own theory structure and set of practices, ND readers of financial statements would have to familiarize themselves with every companys own accounting and reporting practices. As a result, it would be almost impossible to prepare statements that could be compared and there would be a tremendous waste of resources in both preparation and in analysis Further, GAP has been set by standard setters to help with the preparation to financial statements and to help reduce management bias. A single set of general-purpose financial statements is prepared to meet the majority of users needs. In addition, voluntary disclosure may not be an efficient way of disseminating information. Some companies will be likely to disclose less information if given the discretion, Thus, companies can reduce the cost of assembling and disseminating information. However, an investor wishing additional information has to pay to receive the desired additional information. Different investors may be interested in different types of information. Since the company may not be equipped to provide the requested information, it would have to spend additional resources to fulfill such needs; or the company may refuse to supply such information if it is too costly to do so. As a result, investors may not get the desired information or they may have to pay a significant amount of money for it. Furthermore, redundancy in gathering and distributing information occurs when different investors ask for the same information at different points of time. To the society as a Whole, this would not be an efficient way Of utilizing resources. Note that a contrary argument to companies providing less disclosure is set out in the competitive disclosure hypothesis Which suggests that companies in competition for scarce capital resources will actively increase their disclosure o reduce their perceived risk and therefore reduce their cost of capital and increase their access to investors. Copyright @ 2013 John Wiley Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited. A) Arguments for plasticization of the accounting rule-making process: 1. Accounting standards and financial reporting depend in large part on public confidence for its success. Consequently, the critical issues are not solely technical, so all those having a bona fide interest in the output Of accounting should have some influence on that output. In fact, all stakeholders can moment on proposed changes and new standards through the due process that standard setting entails. 2. There are numerous conflicts between various interest groups. In the face of this, compromise is necessary, particularly since many of the critical issues in accounting are value judgments, not the type that can be solved, as we have traditionally assumed, using deterministic models. Only in this way (reasonable compromise) Will the financial community have confidence in the fairness and objectivity of the accounting standard setting process. 3. Over the years, accountants have been unable to establish, on the basis f technical accounting elements, rules which would bring about the desired uniformity and acceptability.

A Canadian In Focus essays

A Canadian In Focus essays Rain pattered steadily on the window while a five-year-old girl peered out the window in her small Ottawa apartment. A look of sorrow came upon her young face when her father put a reassuring hand on her shoulder. He told her that even though these times were difficult for them, it would all be worth it in the end. In addition, he told his daughter that someday, they would go to an opera together, sit in a box and she would wear a long dark red velvet ball gown. Little did she know that her father was right. Nearly sixty years from that moment, that little girl would become a renowned journalist and obtain a prestigious government job. That girl would grow up to be Adrienne Clarkson, one of the most prominent figures in Canada, leading diversity into the twenty- first century, forever changing what it means to be Canadian. Adrienne Clarkson ¡Ã‚ ¯s transformation from refugee to governor general is reminiscent of the classic Cinderella story. She was born in Hong Kong on February 10, 1939 to William Poy and Ethel Lam in a country torn by war. China was in the midst of a war with Japan and the invasion of Hong Kong by the Japanese prompted the Poy family to emigrate to Canada. Chinese immigrants were banned from entering Canada however, Poy ¡Ã‚ ¯s work with the Canadian Trade Commission and his Australian birth are believed to be what let the Poy family in. Life in Canada was difficult for the Poys. They faced discriminatory barriers throughout most of their lives and they struggled to keep their culture in an English-dominant community. Clarkson did not let that stop her from her dream to become a university professor. In school, she received high marks and worked her way to the prestigious University of Toronto, where she earned her M.A. in English. By this time, Clarkson had her first article pu blished by Maclean ¡Ã‚ ¯s magazine and earned the Governor General ¡Ã‚ ¯s Medal. After graduating, she and a friend toured Europe and England, wher...

Advantages and Disadvantages of Online Graduate Study

Advantages and Disadvantages of Online Graduate Study Distance learning can be very convenient, but what about when it comes to graduate school? What are the online education advantages and disadvantages when it comes to getting a master or doctorate degree online? Is it better to attend graduate school traditionally? Does the online experience take away from your ability to gain valuable hands-on experience or networking experience? Online education is more common than ever. In fact, many educators and policymakers view online education as the wave of the future. There are also plenty of technology advancements, as well as hybrid in-person  and online programs, that allow students to learn in a hands-on way. Is an online graduate degree program right for you? Consider the pros and cons of an online graduate program before you choose one. Advantages Accessibility: Attend online classes from anywhere. This is great because many graduate school students hold down full-time jobs in addition to studying. Not having to rush to class on a busy workday or a relaxing weekend day can be a perk.Flexibility: Work on classwork when it makes sense for you, as you are not tied to a class schedule  in most cases.Interpersonal Breadth: Your peers will include students all over the country and even the world. This is also a great advantage for networking purposes.Cost: An online education does not require that you relocate to a new place or that you stop working full time.  Documentation: Documents, transcripts, live discussions, and training materials are all archived and recorded so that they can be retrieved via mail, e-mail or the schools website for reading, downloading and printing at any time.  Access: Instructors are available, respond quickly through email and generally are prepared to work with diverse students with a range of lifestyles and needs. Disadvantages   Employment:  If you attend an institution that is entirely online, you may find that you have to discuss the validity of your degree. Some people may not view a completely online program as being as authentic as a traditional or hybrid program. Information about the schools accreditation can convince employers of the programs validity.Communications: Most of your communication will be through email, which may not be the most effective method if you or the professor are better in person. You might miss the sound of an instructor or peers voice if there are no audio sessions.Courses: Not all courses of study are easily available online. If youre interested in a more unusual field, you may have difficulty finding a source for a complete online education.In-person responsibilities:  Hybrid programs in which you attend some classes in person, or do some projects in person, are valuable but the time needed to commute to school or participate in them can detract from work or family resp onsibilities.

Week Three Team Assignment Essay Example | Topics and Well Written Essays - 1000 words

Week Three Team Assignment - Essay Example I think that the four criterion rule is absolutely necessary because not all leases should qualify as capital leases. A capital lease is treated much differently than an operating lease in the accounting books of the company. A capital lease creates both an asset and a liability in the balance sheet of the company. When SFAS No. 13 qualifies a lease as a capital lease full disclosure of what is actually happing in the company is disclosed in the balance sheet of the firm. The first criterion is that transfer of ownership must occur in the contract lease. This is absolutely necessary because without transfer of ownership a company cannot truly claim that the property is theirs. Failing to comply with this criteria completely justifies classifying a lease as operating instead of capital. In essence this criterion is making sure that companies to dot enter into a bunch of leases to inflate the value of their assets. An operating lease is basically entering into an arrangement to borrow a property for a specific period of time. The second criterion in SFAS No. 13 is that a lease must contain a bargain purchase option to qualify as a capital lease. The rationale for this stipulation is â€Å"if during the term of the lease the lessee can purchase the asset at a price substantially below its fair market value, the lessee will exercise that option, thus the lease should be reported as a leased asset on the lessee’s books† (Weygandt, et. al, 20 02, pg. 657). It makes a lot of sense that a purchase option must exist in a capital lease because this clause creates the final buying transaction needed to acquire an asset. The third criterion states that the lease term equals 75% or more of the economic life of the leased asset. I also agree a lot with this stipulation. In a capital lease the business must have the asset for the majority of the useful life. If a company holds a property for only a third of the time of its useful life the business has not really

International Auditing Assignment Example | Topics and Well Written Essays - 2000 words

International Auditing - Assignment Example Ananda (2004) argues that, environmental auditing involves assessing whether the company is functioning in accordance with the requirements of environmental legislation. In addition, the audit intends to attain an independent external appraisal whether the management has formed proficient environmental policy and offered for satisfactory environmental approach. Environmental audits results to recommendations on how companies should reduce detrimental impacts to the environment in a cost-benefit and efficient approach, and how in the long term the company can save finances by via environmental friendly technology (Ananda 2004). According to Ananda (2004), social audit is the process of evaluating a company’s code of conduct, operating procedures and other factors to determine its effects on the society. Social audit is a formal assessment of a companys activities in social responsibility. It evaluates factors such as an organizations record of charitable giving, energy use, volunteer activity and work environment-transparency (Ananda 2004). Additionally, it assesses, worker pay and benefits to appraise what kind of environmental and social impact a company is having in its locations of operation. Social audits are not obligatory since companies can prefer whether to execute them and whether to make public the results or only use them internally only (Donald 2004). According to Anthony & Michael (2003), historically, public, corporate documentation of financial statements goes back to the 1850s. At that period, reporting on environmental and social matters was not so included in the corporate financial reports. The management included only financial accounting on their presentations on the financial statement information. The corporate entities focused on their economic activities only in their approaches to accounting. Such activities affected the economy through

A Comparison of Two Types of Display Advertisements Essay Example for Free

A Comparison of Two Types of Display Advertisements Essay Advertising is all around us, we cannot avoid it, in the car on the street the train and the Internet, even in aeroplanes. Advertisements are around us in every type of media: television, radio and the written word, it is everywhere. It is one of the most influential factors in our lives and effects the way we think about companies and their products. For example the new Jaguar X-Type television adverts are aimed at the younger X Generation so to interest high earning young men and women. Display advertising comprises of images and text and would be found on billboards, magazines and in shop windows among other places. The images and text are purposefully arranged to persuade us to associate the product with a certain lifestyle. Obviously not all types of advertising appeal to everyone, so target audience is essential in portraying the image of the product and quality. I will be comparing two display advertisements, both of which are from the January 2002 issue of the new technologies magazine T3. Both advertisements are for new electronic devices, a flat screen television from Samsung and the digital camcorder made by Sony. In the following comparison, you will be able to see the way these advertisements effect our lives and the products we buy. In the Samsung advertisement, there is a blurred image of a businessman standing alone on a tropical beach. His trousers are rolled up and he has a jacket slung casually over his shoulder. This man is obviously an executive businessman with a high paying job, the reason for this, I believe, is that you would have to earn a lot of money to have enough disposable income to afford the product. The man is relaxing on the beach looking out towards the sea to give an impression of freedom. He is standing casually portraying an image of complete relaxation, carelessness and mellowness. There are no props in the image to add to the felling of simplicity. All this is very much in contrast with the Sony camcorder advertisement. The Sony advertisement there is an image of a man skydiving with another person filming him with the product, the digital camcorder. The man skydiving has a look of exhilaration and elation upon his face, all of this adds to the image of the product giving you a fast paced and exciting lifestyle. This advertisement is a bit of a lie though; it would be practically impossible to shoot the man skydiving and would cost far too much. So Sony have employed another company that sell images and bought an image of a man skydiving and then the graphic designers would have superimposed the image of a hand holding the product. This gives the image of the man actually being recorded while skydiving. In the Sony advertisement the image on the LCD screen of the product is a big close up of the skydiver. This type of camera angle was used to create an intimate relationship with the target audience, also it creates an image of an in your face and raw, full on lifestyle. Outside of the image of the mans face it is a long shot because you can see the skydivers whole body, however apart from the skydiver and the other persons hand, which is a close up, there is a lot of white space, in this example the sky. The person holding the camcorder is in full focus but the rest of the advertisement is slightly blurred, this makes the product stand out. There are two slogans Shoot it, Send it, Pull Ripcord which is a three part list and an imperative and go create, which is an imperative. The first slogan is solely for the camcorder and is positioned in the top left which is the first thing you would look at, secondly the universal Sony slogan in the bottom right, the last thing you would look at. The slogans are in very understated fonts very similar to Arial, Times New Roman or Tahoma; this plays down the slogans and putting emphasis on the skydiver. In the Samsung television advertisement we find that the camera angle is a long shot of the businessman and the beach, this adds to the impression of ease a complete lack of cares in the world this product could create. The only clear and crisp part of the advertisement is the image of the product: the flat screen television, this helps to promote the product as you look at the advertisement. The product slogan mix business with pleasure is positioned in the top right but is in a larger font than the Sony advertisement so that it occupies a much larger area of the advertisement. It is in a very rounded font similar to Square 721 Cn BT to add to the relaxed feel of the advertisement. Mix business with pleasure is a play on words and a two part contrast. Also in the Samsung Electronics advertisement there is the universal Samsung slogan: Samsung Digitall, everyones invited this is a two part contrast and an imperative. This advertisement is not as interestingly arranged and the universal Samsung Electronics slogan is not linked in with the product whereas the Sony advertisement has a series of circles showing what the product can do and in the final circle is the slogan. Because we in class only had black and white photocopies of the advertisements I cannot comment on the use of colour. In the Sony advertisement the whole feel of the image is one of a fast paced and action packed lifestyle, this however is in complete contrast with the Samsung television advertisement which is laid back and relaxed. The use of connecting the product to a certain type of lifestyle is used in almost all display advertisements and changes the passer bys perception of the product and company. Peter Atkin Sunday 31st March 2002 A Comparison of Two Types of Display Advertisements.

American Literature :: essays papers

American Literature American literature during the first half of the nineteenth century took many forms and ideas that still effect our ever so changing society today. Henry David Thoreau was among the notable writers during this time, and his impact of American literature will not soon be forgotten. His perseverance, love for nature, and humanitarian beliefs helped to mold the ideas and values of early American history. He was born in Concord, Massachusetts on July 12 in 1817. His parents, both abolitionists of slavery, were John and Cynthia Thoreau. During his childhood years his parents, along with Henry’s older siblings John Jr. and Helen, often took the family on long walks though the valleys and hills of Concord. The seeds of Henry’s love for nature were planted during this time. As a young school boy, at the Concord public school and later at the Concord Academy, many of his peers sought after him as loner who took everything too serious. In 1833 Henry’s parents had save d enough money to send him off to college at Harvard University. Even though he barely passed the entrance exam, he would later become one of the top students in his graduating class. In 1836 financial and health problems forced Thoreau to postpone his studies at Harvard and seek a job. He taught school for a semester in Canton, Massachusetts and returned to Harvard in the Spring of 1837. He took a full load of classes that Spring and Summer semesters and graduated in August of 1837. After graduating Thoreau had no idea what he wanted to do with his education. After debating over many different careers he finally concluded that teaching would be his calling. He landed a position at Center School in 1837 in Concord, however he resigned two weeks later after many teachers and students complained of his teaching methods and strictness in the classroom. Over the next year he worked many small jobs around Concord, and also became friends with Ralph Waldo Emerson. The elder Emerson influe nced Thoreau in his belief in Transcendentalism. â€Å"Thoreau was indelibly marked by his mentor’s philosophy† (Sanborn 122). In 1838 Henry and his brother John started their own public school in Concord. John taught English and math, while Henry taught science and foreign languages. The brothers had completely different teaching methods and often times came at odds with each other.

After a Decade of Global War on Terror Essay

The exodus of Russians from Afghanistan, the megalomania of Iraq’s Saddam, the spread of Islam in the West, the domestic and external pressure on the American economy, the 9/11 historical event, and the voluminous studies of latter-day Dr Strangelove’s clones nurtured and financed by massively-funded American think tanks were all contributing factors in a series of initiatives undertaken by Washington that came to be known as the Global War On Terror. The rise of neo-Christian fundamentalists to counter the upsurge in militant Islamic forces gave strong support to the hype created by President Bush advisors and analysts that Saddam possessed weapons of mass destruction and enabled him to put in motion the grand plan to globally spread American influence. Pakistan got caught in this tornado for some understandable reasons. The only Islamic nation possessing the bomb, bordering Afghanistan, controlling supply lines to Kabul, with ethnic and religious camaraderie transcending the border, largely dependant on Washington-controlled financing agencies, with a ballooning population under 25 years old that may be swayed by extremist elements, and the docility of it’s political and military leadership to United States’ dictation. Thus the loud threat of â€Å"you with us or you against us† worked pronto and Pakistan was touted as the frontline state in GWOT. The decade of this GWOT has made Pakistan front-page news day in and day out. Every week some American high-up or some Congressional delegation comes to Islamabad and, while breathing down the neck of the political and military leadership, proclaims the mantra of â€Å"Do More†. This has put Pakistan in a precarious position and its impact has been widespread all across the country. Over this eventful and volatile decade, Pakistan has faced situations that have fundamentally changed its political, economic, and social landscape. The GWOT enabled the democratic forces to unite against a government controlled by President General Pervez Musharraf and negotiate a new political order thru the notorious National Reconciliation Order. This paved the way for Benazir Bhutto and Nawaz Sharif to end their self-imposed and forced exiles. The assassination of Benazir Bhutto has been blamed on the terrorists and extremists that are the legacy of GWOT. The Liaquat Bagh Rawalpindi tragedy created a wave of sympathy and her party came into power with her tainted husband anointing himself as President. â€Å"Democracy is the best revenge† became the rallying slogan, but political instability, political expediency, and political distrust cast a glooming shadow on all imperative and crucial national decisions. The government hid its weaknesses, its insensitivity, and its in ability to undertake decisions by camouflaging it as outcome of its fulltime concentration and determination to weed out terrorism and extremism. On the social side, the nation has been horrendously affected by the ten years of intense involvement in the GWOT. The most sad and tragic outcome has been the death of over 35,000 citizens and military personnel. Scarce financial resources have been diverted to fighting this war at the cost of neglecting social sectors such as education and health. The track record of various governments has always been pathetic when it came to allocation for social sectors. No government has spent more that 3% of GDP on health and education and the GWOT also encroached on this allocation too. The rehabilitation and rebuilding of war-torn areas put a huge dent in the Treasury. Moreover, biased ethnicity, tribal rivalry, and parochial mindset all gained strength from the after-effects of this war and impacted on the decision making process of the government and the administration. Pakistan has been the worst sufferer in economic terms because of the GWOT. The Finance Ministry has estimated that the nation spent over US$ 68 billion during the past decade in fighting this war. This amount equals the combined 2010-11 import and export figure. In the past couple of years, the government has drastically cut down essential projects under the Pakistan Social Development Program while also arbitrarily raising electricity and gas rates. The GWOT, coupled with the annual floods, have also messed up the GDP rate which is less than 3% with scant chance of it crossing the 3.50% mark in the current fiscal year. Asian Development Bank has estimated an annual 7% growth rate to absorb the burgeoning labor force that is looking for meaningful employment. This is a tall order and there is no window of opportunity on the horizon. Pakistan’s image has been seriously tarnished due to the GWOT. This has put pressure on the development of new export markets and affected the comfort zone that importers of Pakistani products had in dealing with their suppliers. The law and order imbroglio, especially in Karachi, has also been detrimental to the progress of Pakistan’s economy. Notwithstanding the highest-ever exports in 2010-11, the fact is that it was more due to increase in world prices rather than additional increase in quantity. Today, unemployment is a major issue and it naturally induces the unemployed to succumb to the â€Å"sales pitch† of terrorist and extremist organizations. Pakistan’s defence bill is tremendously increasing inspite of the efforts of the military hierarchy not to open new military operation theatres to fight terrorism. Pakistan is not being timely compensated by America for the huge expenses incurred by the defence forces. Moreover, the Kerry-Luger-Bremen Act under which development aid would be forthcoming has also been a victim of the change in Washington’s perception of the Pakistan’s efforts. Even the International Financing Institutions, primarily IMF, also get their signals from Washington. Now, Pakistan is compelled to announce that it is abandoning the IMF program and not applying for a new initiative to tackle its economic requirements. All in all, with a limited financial base, with only about $200 billion GDP, with 185 million people, with tremendous competition in the global export market, with obvious political instability, with rise of extremist Islamic militants, with no signs of cessation of hostilities at the border, and with United States wanting Pakistan to â€Å"Do More†, Pakistan will not be the ultimate beneficiary of the Global War on Terror.

Sports Psych Evaluation on” We Are Marshall”

We Are Marshall We Are Marshall is movie about the Marshall University football team of 1970, who almost all died in a plane crash coming home from an away game. The only members of the team that remained were the players left at home because of injuries, and one coach who drove home because of a recruiting trip. Normally Sports Psychologist could find things to work on with any team but with a new coach coming in to rebuild the program who just suffered an unruly loss the issues are heightened by the pain, struggle, and stress to win for those who could no longer play.The Marshall Heard struggled with adapting and accepting different leaders, having the motivation to win even though they were all mainly freshman playing against teams of mostly juniors and seniors, the new and old players working together to have a common goal , sticking together and developing team cohesion and, honoring the other players. There were so many things this team had to overcome to find the common will t o win. Cooperation was a main concept that the Heard had to achieve in order to have success at anything after this tragedy.Not only did they have to get their teammates to cooperate with each other and the new coaching staff, they also had to get cooperation from the student body and the school board. After the plane crash the school board decided that it will be best for everyone if they suspend the following season and give the school time to grieve and get back to normal. When the remaining players heard about this they decide to rally the school together to get the board to allow them to play the following season.They got the student body to chant, â€Å"We are Marshall,† outside of the meeting of the school board when the final decision was being made to not have a season. With the cooperation of all of their peers the Heard was allowed to continue on with the season as previously planned. Before we even get in to cooperation with the entire team these few players remai ning had to present a common goal to the student body and organize an event so that they school would allow the team to have a season so they could honor their teammates in the following season.A big struggle with this program was having strong leadership, and following the leadership. The players who were left had to deal adjusting from being just part of a team to leading a new team of freshman. They had their times when leading was tough for them, Ruffin a player who was left at home because of a shoulder injury stepped up and became the main captain and leader of the team. Ruffin had times where he didn’t lead by example and because he felt like the new players did not respect his former teammates he blew up and picked a fight.Later on in the movie Ruffin’s shoulder injury returns and worsens, he is told that he cannot play the second half of the game. Although many players would sulk in there injury Ruffin showed his true colors and his leadership ability when he went out in the second half and was his team’s biggest cheerleader. He did everything he could to help his team out even though he would not benefit from it. Ruffin led his team with pride and he expected the team to play to the best of their ability to honor the players from the previous year who could no longer play.Also in We Are Marshall the president filling in since the true president of the University also died in the plane crash as well, lead the school and had faith in the new coach and the team to turn things down although he was getting criticized for it. He approved hiring a new coach and for the recruiting to start, he got the NCAA to make an exception to the rules stating that freshmen could play so they could have a team. He lead by example and did everything he could to help the football program. When the town and some board members questioned his decisions he stood by them and did what he believed to be the right thing to do.Motivation was very important for this team. The players who remained from the year before were motivated by their friends, coaches, and teammates they lost. These players felt a sense of duty to these players that they needed to play well and get things back together for their teammates who could no longer play. These upper classmen and the coaching staff had a hard time getting this type of motivation in to the new players. Ruffin and other returners had times where they tried to get the freshmen to understand what they were working towards but the freshmen just didn’t have the same loyalty and connection to the old team. According to Vlachopoulos, athletes with high intrinsic motivation have better self-appreciation and are more successful in their activities compared with their intrinsically less motivated mates† (Bollok, Takacs, Dobay & Kalmar, 2011)You could see this, because Ruffin had an internal motivation to play to the best of his ability to honor his teammates who died, he had more of a driv e to do well and he expected everyone else to do their best too. The coaching staff saw this struggle as ell, they could see that the whole team was not motivated to get the job done. Before one game the coaches had the team meet them at the memorial of six players who lost their lives and were too badly deformed after the crash to identify who they were who had been buried together because â€Å"They are still a team,† said Dr. Aldred P. Wallace in an article from The Herald newspaper after the accident . There he talks to them about what happened and how those players literally gave their lives to do what rest of them were doing.This pep talk stirred up something in the boys and that night they won their very first game. Along with the trip to the cemetery also came group cohesion. When the coaches talked to the team about what happened with the team before them and got the new players to have respect and feel a tie to the players who were no longer alive the group gelled b etter. Once the whole team respected the passed players and coaches they found a common goal. Watching this film the game after the trip to the cemetery was so different than what had been shown previously.Once this group found their cohesion and common goals they succeeded. The dynamics of this team differed from any other team in the NCAA at the time. At this time it was against NCAA rules to allow freshmen to play. As if being the youngest team competing in the NCAA at the time wasn’t enough of a challenge, as previously stated they had some players who had a lot of respect for the former players and those who figured they didn’t know them so they didn’t really matter. Team members and team dynamics have to depend on and support each other to accomplish a shared goal†(Chandel 2) without good team dynamics it makes it a lot harder to get your goal achieved. Obviously every team has differences on it but usually not things that could set them back as bad as these could. Being the youngest team to take the field came with all sorts of challenges, lack of experience, smaller players, and less maturity. At the beginning these new kids had little respect for others and what had happened, this caused a divided team.Once the team was all on the same page and they got their differences sorted out they performed well, better than anyone expected. Communication is key in any team sport, but when players have baggage and built up frustration and aggression it is even more important. The remaining players had some held in frustration for a number of different reasons resulting from the plane crash. This came out at random times such as, during practice, in the locker room, and even in the dorm.Not only was communication needed on the field it was needed outside of football. If the remaining players could have better communicated their feelings about the crash with their new teammates and got them to understand what they were going through they may not have had so many problems becoming a team as they did in the beginning. Once the importance of the players of the 1970 team was understood by the freshmen they worked with their upperclassmen better. They had a mutual understanding of what needed to be done and why and this helped them succeed.In the movie We Are Marshall a team must overcome the challenges of having a completely new team and coaching staff as well as the challenges a coach and a few players have in dealing with the loss of the rest of the football program. Every sports team has to adjust each year to maybe a few coaching changes or new freshmen coming in but to have to rebuild an entire new program is completely different. The Heard of Marshall faces issues anywhere from team cohesion to leadership changes. New players have to step up to help the new coach out and the coaches have to try everything they can think of just to keep the team from killing each other.This movie is one of the greatest stories of a team overcoming adversity and coming together. ASHVIN M. CHANDEL Role of Group Dynamics in Team Sports, : Indian Streams Research Journal (June ; 2012) Bollok, S. , Takacs, J. , Dobay, B. , & Kalmar, Z. (2011). External and internal sport motivations of young adults. Biomedical Human Kinetics, 3(1), 102. Retrieved from http://versita. metapress. com/content/J27L830PG4223742 Withers, B. (1970, November 16). The crash. The Herald- Dispatch. Retrieved from http://media. herald-dispatch. com/mucrash/index. php? p=1_61

Free Essays on The Ultimate Dream

The Ultimate Dream A dream is defined in the Webster’s New World Dictionary as: a fanciful vision of the conscious mind; a fond hope or aspiration; anything so lovely, transitory, etc. as to seem dreamlike. In the book, The Great Gatsby, Jay Gatsby has the ultimate idealistic dream that was later disintegrated. Jay Gatsby is a crook and a bootlegger who involves himself with some rather shady characters. He committed crimes in order to achieve a rich lifestyle. Ironically, he didn’t work hard for himself but for Daisy, his ultimate dream. Daisy represents a dreamlike, heavenly presence, which was all that Gatsby devoted his life to. Daisy was the one girl that every girl wanted to be like and every guy wanted to be with. For Daisy, money was everything. That was the factor that made Daisy unattainable to Gatsby, earlier in the novel. As Daisy saw it, â€Å"rich girls don’t marry poor boys.† So, Daisy left Gatsby and married someone richer. Poor old Gatsby was heartbroken and would do anything to her back. It was then that Gatsby sought to become a self-made millionaire and became absolutely faithful in his vision of changing the past and making Daisy fall in love with him. Gatsby’s faith is so distorted that he isn’t even aware is dream lacks any sense of realism. On the other hand, Daisy was much more realistic. She knew how much money meant to society. Gatsby refused to see that side of her. That fact would’ve destroyed his understanding of Daisy. Thomas Park d’Invilliers puts it perfectly when he said: â€Å"Then wear the gold hat, if that will move her; If can you bounce that high, bounce for her too, Till she cry lover, gold-hatted, high bouncing lover, I must have you!† Gatsby had symbolically worn the gold hat; he had bounced high by aquiring all the wealth and possessions he had, so that Daisy cries out â€Å"gold-hatted, high bouncing lover. I must have you!† Dedication separates Gatsby from ever... Free Essays on The Ultimate Dream Free Essays on The Ultimate Dream The Ultimate Dream A dream is defined in the Webster’s New World Dictionary as: a fanciful vision of the conscious mind; a fond hope or aspiration; anything so lovely, transitory, etc. as to seem dreamlike. In the book, The Great Gatsby, Jay Gatsby has the ultimate idealistic dream that was later disintegrated. Jay Gatsby is a crook and a bootlegger who involves himself with some rather shady characters. He committed crimes in order to achieve a rich lifestyle. Ironically, he didn’t work hard for himself but for Daisy, his ultimate dream. Daisy represents a dreamlike, heavenly presence, which was all that Gatsby devoted his life to. Daisy was the one girl that every girl wanted to be like and every guy wanted to be with. For Daisy, money was everything. That was the factor that made Daisy unattainable to Gatsby, earlier in the novel. As Daisy saw it, â€Å"rich girls don’t marry poor boys.† So, Daisy left Gatsby and married someone richer. Poor old Gatsby was heartbroken and would do anything to her back. It was then that Gatsby sought to become a self-made millionaire and became absolutely faithful in his vision of changing the past and making Daisy fall in love with him. Gatsby’s faith is so distorted that he isn’t even aware is dream lacks any sense of realism. On the other hand, Daisy was much more realistic. She knew how much money meant to society. Gatsby refused to see that side of her. That fact would’ve destroyed his understanding of Daisy. Thomas Park d’Invilliers puts it perfectly when he said: â€Å"Then wear the gold hat, if that will move her; If can you bounce that high, bounce for her too, Till she cry lover, gold-hatted, high bouncing lover, I must have you!† Gatsby had symbolically worn the gold hat; he had bounced high by aquiring all the wealth and possessions he had, so that Daisy cries out â€Å"gold-hatted, high bouncing lover. I must have you!† Dedication separates Gatsby from ever...

Knightia - Facts and Figures

Knightia - Facts and Figures Name: Knightia; pronounced NYE-tee-ah Habitat: Rivers and lakes of North America Historical Epoch: Eocene (55-35 million years ago) Size and Weight: About six inches long and a few ounces Diet: Small marine organisms Distinguishing Characteristics: Small size; herring-like appearance    About Knightia Most fossils from the Eocene epoch are well out of the reach of ordinary consumers, but not so the small prehistoric fish Knightia, thousands of specimens of which have been discovered in Wyomings Green River formation (in fact, Knightia is Wyomings official state fossil). Thanks to their abundance, its possible to buy a well-preserved Knightia fossil for under $100, a bargain compared to the average dinosaur! (Buyer beware, though: whenever you purchase a fossil, especially online, its essential to check its provenancethat is, whether it really is a genuine specimen of Knightia or simply a baby salmon that has been crushed between two bricks.) Part of the reason there are so many Knightia fossils is that there were so many Knightiathis six-inch-long fish assembled in vast schools throughout the lakes and rivers of Eocene North America, and lay near the bottom of the aquatic food chain (meaning that these huge populations of Knightia sustained larger, scarcer predators, including the prehistoric fish Diplomystus and Mioplosus). Befitting its small size, Knightia itself fed not on fish, but on tiny marine organisms like plankton and diatoms, and it was very herring-like in its appearance and behaviorso much so that it was originally classified as a species of the herring genus Clupea.

Rhetoric Analysis of a Music News Website Essay

Rhetoric Analysis of a Music News Website - Essay Example In order to understand why this target audience continues such criminal activity, their assumptions about the record industry must be examined. Music United is one website that analyzes and addresses these assumptions. A coalition group of many different organizations committed against online music piracy, Music United strives not only to disprove college students' assumptions about the record industry, but also to persuade college students to abide by the law when obtaining music. In order to accomplish these goals, the Music United site utilizes textual and technical features to establish a direct communication with its targeted audience of college students. These features are functions of appeals to guilt, fear, empathy, and the law that are embedded within the content and the purpose of the site. College students view the internet as a place of public freedom, where people can come and go, sharing their ideas, pictures, and pages along the way. A basic knowledge of web designing is all that is needed to post material on the internet for the world to see. Over time, users view the internet as a "marketplace" where everyone is entitled to every page, picture, and idea posted. College students adopt this kind of public-sharing sentiment when they download mp3s without paying. ... ree for the taking in much the same way reading a newspaper article online is free (as opposed to paying $0.50 to read the same article on a hard copy). Music United disagrees with this "free for all" spirit of college students who participate in the sharing and downloading of illegal mp3 files. Not everything on the internet is for free, certainly not music. This is one of the college students' assumptions the site refutes. Music United accomplishes this goal through the use specially designed text-graphics, which appeal to guilt and fear. The home page provides an example of these text-graphics. Although they may look like regular text, these special headers and key quotations are actual graphics (clicking on them reveals they are gif files) that were most likely created in some photo editing program like Paint Shop Pro. The combination of red and white colors functions the same way a "stop" sign functions: it awakens the senses by signaling a warning. When college students see this graphic, the colors indicate that something of greater importance is being said here, as opposed to the regular black-colored text found throughout the site. The colors catch their eyes, compelling them to read the text. The font type is different and larger from the standard Verdana text found throughout the site, further emphasizing the importance of the message. The capitalization of the number ("2.6 million") and the cr ime ("illegally downloaded") not only stresses the importance of the text, but also accentuates the guilt the phrases elicit from its audience. When college students who engage in illegal mp3 trading read the text, they are struck with guilt. They immediately identify themselves as illegal downloader's who partake in the distribution of those 2.6 billion files each

The Role of Political Parties in Mobilizing Electoral Participation in Essay

The Role of Political Parties in Mobilizing Electoral Participation in the U.S - Essay Example First, political parties provide funding and support of candidates that run for political positions. This is the most important support role of a political party is provision of a candidate with the party nomination. Other kinds of support also come in the form of money that goes into conducting political campaigns. in cases where the money does not come directly from political parties, parties still provide important strategy, logistics and organization information that make additional funding and smooth running of the whole operation possible (Ginsberg et al., p. 123). In the period leading to elections, parties help organize fundraisers to help meet budget deficits, they also provide workers for the campaign team of the candidate and monitors the opposition for any election irregularities. The last but most important support role of any political party to its candidate is to instill confidence in him or her of a fair election process. The other role of political parties is to act as political educators. In this role, they provide the necessary literary materials to enlighten voters on the issues that they need to know (Ginsberg et al., p. 223). These issues may range from civic rights to duties and responsibilities of voters towards their country. Part of this role involves instilling on the electorates the importance of casting their vote on the election date. As political educators, mobilizing candidates and educate them on the electoral process and possible outcomes, like their likelihood of being elected. Further, political parties provide information to the public concerning their stand on issues of the day. As part of their role as educators, parties have to periodically reminding members and voters on the importance of casting their vote, since if members do not go out and vote their candidates will lose the elections.

Reflection Essay Example | Topics and Well Written Essays - 750 words - 6

Reflection - Essay Example It is important to use the five Ps of ethical power, which are purpose, pride, patience, persistence, and perspective. If being ethical is part of your objective or purpose you will always do things that are morally right. One should take pride in doing what is right and should not feel inferior if ridiculed for being ethical. Ethical workers or leaders at work place should also be patient, they should have faith that things will work out right because they can handle any situation. Persistence is when we continually do what is right at work place no matter the situation. One should not just act ethically for convenience or because he is forced to do so. Perspective is the capacity to see what is important and right. If we reflect on the five Ps in our workplace then we can bring about ethics in our organizations. Ethical Challenges The major ethical challenges facing employers are abusing power and using deceptive information. The employers have the power to employ the workers in a work place. Employers are most of the times tempted to abuse this power. This is done through employing those within their social network, asking for sexual favors from employees, inadequate pay, or unequal payment. The employers may employ their relatives or friends who are less qualified and leave applicants who are more qualified. The employers may also ask for sexual favors from employees in return for promotions or employment. Employers will always want to maximize profits so they may pay sub standard salaries to achieve their objective. The employers may also give high salaries to those they are related to. Using deceptive information comes about when the employers want to win the favor of their employees. They may promise pay increments which might not be forthcoming in the long run. Therefore, the major challenges facing employers comes from recruitment, payments and promotion. The challenges facing supervisors include abuse of power, using deceptive information and betrayin g loyalties. Supervisors are normally put in charge of other workers. They may be tempted to act unethically by abusing their power. This can be through harassing employees below them (Johnson 9). They can also give false testimony about a certain employee so that he can be sacked. Supervisors can also ask for sexual favors from employees so that they can be assigned less duties or they are promoted. They can also use their power to absent themselves from duty. These are just but a few examples of abuse of power as a major ethical challenge. The second ethical challenge would be betraying loyalties. This comes about in two ways. There are standards that the organization may set for the supervisors to follow. These standards even though may be good the supervisors may not be comfortable with them. In this case the supervisors may act otherwise hence acting unethically. The second instance is where the organization sets unethical rules and regulations that they expect the supervisors to implement. One example is where the employer expects workers to work overtime without extra pay. The supervisor being their leader has to see this done. He may not be comfortable with this idea but now he will have a tough choice to make; either to betray the loyalty to his seniors or to act in an ethical manner. In this case he will require a strong moral will to stick by his moral standards. Employees face the challenge of abuse of loyalty and conflict of interest. Abuse of loyalty is a major

Indias movie industry

Indias movie industry Motion pictures came to India in 1896, when the Lumià ¨re Brothers Cinematographed unveiled six soundless short films in Mumbai. This was just one year after the Lumià ¨re brothers (inventors of cinematography) had set up their company in Paris. The first Indian on record to make a movie was Harishchandra Sakharam Bhatvadekar (nickname: Save Dada). He made one short film on a wrestling match at the Hanging Gardens in Mumbai and another on the playfulness of monkeys. Both these shorts were made in 1897 and were publicly exhibited for the first time in 1899 using Edisons projecting kinetoscope inside a tent which the film maker had himself erected. Indias first feature film named King Harishchandra was released in 1913. It was made by Dhundiraj Govind Phalke (nickname: Dadasaheb Phalke, 1817-1944). This was a silent movie. By 1920, film making had taken the shape of an industry. The first talkie made in India was Alam Ara (produced by Imperial Film Company) released in 1931. Until the 1960s, film-making companies, many of whom owned studios, dominated the film industry. Artistes and technicians were either their employees or were contracted on long-term basis. Since the 1960s, however, most performers went the freelance way, resulting in the star system and huge escalations in film production costs. Financing deals in the industry also started becoming murkier and murkier since then. Current position India has the worlds biggest movie industry in terms of the number of movies produced (around 800 movies annually, mostly in the Hindi language. Tamil, Telegu, Bengali and Malayalam are the languages in which most of the non-Hindi films are made). Today, the technology of film-making in India is perhaps the best among all developing countries though the films themselves remain mostly repetitive in storyline and content. Superior movies, in thematic and creative terms, are made in many developing countries with less sophisticated technologies. According to unofficial estimates available in January 2001, the Indian film industry has an annual turnover of Rs. 60 billion (approximately US$1.33 billion). It employs more than 6 million people, most of whom are contract workers as opposed to regular employees. The above statistics cannot however be used to calculate the movie industrys share in the GDP or employment generation. This is because a vast proportion of the turnover takes place outside the legal economy. Though Indias overall entertainment industry is taking on professional colours (with the rise of TV production companies), Indias movie industry per se remains highly informal, personality-oriented and family-dominated. Until the late 1990s, it was not even recognised as an industry. Even though it has since been recognised as an industry, banks and other financial institutions continue to avoid the industry due to the enormous risks involved in the business. Two banks, Canara Bank and Indian Bank, have reportedly lost heavily by financing films. However, the prospects of bank financing and risk insurance are becoming brighter, albeit at a slow rate (as explained further down this report). As a result, the financing of films in India often remains shrouded in mystery. Surprisingly, however, the oft-murky world of film industrys finances has not tainted the film industrys perception in the general public eye or in the governments attitude. Even though many famous people from the movie industry have risen to positions of political and social responsibility, including seats in federal and state parliaments, none of them have cared to reveal or have been under pressure to reveal the truth about the industrys finances. Some developments in the years 2000 and 2001 including the arrest of a leading financier, Bharat Shah for his alleged links with a fugitive gangster have not yet brought to public knowledge the inside economics of the industry. The rot or financial amorality of Indias film industry seems to have set in since the 1960s. Until the 1960s, film producers would get loans from film distributors against a minimum guarantee: this meant that the distributors had to ensure that the film was screened in cinemas for a fixed minimum period. If this minimum guarantee was fulfilled, the producers had no further liability. Profit or loss would be the destiny of the distributors. (There are exceptions, however. Indias most celebrated film-maker, the late Satyajit Ray, is known to have pawned his wifes jewellery to part-finance his first film). Star System: The financing pattern, centered on distributors, is suspected to have changed since the 1960s when the studio system collapsed and freelance performers emerged. This gave rise to the star system in which actors and actresses ceased to have long-term contractual obligations towards any studio or film production firm (such as the now defunct Bombay Talkies, New Theatres and Prabhat Studios). Rather, they began to operate as freelancers commanding fees in proportion to the box office performance of their recent films. This increased costs of film production since the more successful actors and actresses hogged major proportions of the producers budget. In the changed system, distributors would pay 50 per cent of the film-making cost leaving it to the producer to get the rest from other sources. The other sources are: conventional moneylenders (who lend at an interest rate of 36-40 per cent annually); non-conventional but corporate resources, promissory note system (locally called hundi system): this is the most widely prevalent source, and underworld money: about 5 per cent of the movies are suspected to be financed by these sources. Film production thus became a risky business and the relationship with usurious money-lenders strengthened over the years. As at the start of 2001, a reasonable budget film in Hindi could cost US$1.75 million. A low budget Hindi film can be made for even as low as Rs. 15 million. A big budget Hindi movie can cost in excess of US$30 million. The bigness of the budget is attributable mainly to the high fees paid to stars, celebrated music directors, high-end technologies and expensive travel costs to shoot in exotic locations worldwide. At the time of writing, it is believed that stars like Shah Rukh Khan and Salman Khan are paid Rs. 20 million (US$440,000) per film.In contrast, script writers and film editors remain poorly paid. In an interview, Indias so-called superstar Amitabh Bachchan (whose wax statue stands at Madam Tussauds in London) attributed the lack of strong storylines to the poor money paid to writers. India has a National Film Development Corporation (NFDC) which finances some films. A few film makers, who would find it hard to obtain finance from the regular sources, have been financed by the NFDC. However, NFDC cannot be considered to play a central role in the film industry because it finances too few films which, too, are not of the type that has made the Indian film industry so vibrant. It however goes to the NFDCs credit that, without it, some of Indias best film makers wouldnt have got a break in the industry. Another shortcoming with the NFDC is that it funds films only at the production stage while ignoring the just-as-important marketing stage. The film industry is currently losing unestimated volumes of revenue due to competition from local cable operators who illegally beam newly released movies into the drawing rooms of their subscribers. Future Of The Industry This is not intended to be a scare story, however. As mentioned above, the overall entertainment industry in India is taking on professional colours and this will change the culture of the film industry too. Some film production companies, such as Mukta Arts, have made public share issues, thus keeping out of the world of murky financing. The Film Federation of India is actively seeking to make film financing a viable proposition for banks. It is likely that films would also be insured to offset possible losses for banks. The granting of industry status to the film industry will eventually allow overboard financing of films, though this will result in production of fewer films than at present. Stricter enforcement of copyright law will help the film industry in its fight with cable operators. Foreign entertainment companies, with steady revenue streams, can do good business if they invest in Hindi and other Indian language films.Despite high risks on a per-movie basis, the risk spreads out across a number of movies. Animation industry Animation is a word that has practically stormed the film industry these days. Everyone, right from the 8-year old kids to 80-year old granddads, loves to watch an animation flick. Have you ever wondered what animation exactly is and how did it come into existence. Animation is basically the rapid display of a sequence of images, of 2-D or 3-D artwork or model positions. The display is so rapid that it creates an illusion of movement in the viewers. The phenomenon of persistence of vision is the main basis behind the development of animation. Background of Animation The earliest instance of animation dates back to the Paleolithic times, when attempts were made to capture motion in drawings. The cave-paintings of that time depict animals in superimposed positions, drawn with an aim of conveying the perception of motion. Persistence of vision, the basis behind animation, was discovered by Ptolemy, the Greek astronomer, in 130 AD. Fifty years later, in 180 AD, an unknown Chinese inventor created an early animation device, which we later came to know as the zoetrope. Phenakistoscope, praxinoscope and the flip book are the other early animation devices, which were invented during the 1800s. All these devices made use of technological means for the purpose of producing movement from sequential drawings. However, it was the introduction of motion picture films, in the late 1890s that gave a boost to the concept of animation. There is no single person who can be credited with the title of the Creator of animation. This is because when animation was developed, many people were involved in the same thing at the same time. J. Stuart Blackton was the first person to make an animated film, which he called Humorous phases of funny faces. For the purpose, he used to draw comical faces on a blackboard, one after the other, and film them. In 1910, Emile Cohl came out with the first paper cutout animation. The development of celluloid, around 1913, made animation much easier to manage. While talking about the history of animation, three names that are definitely worth mentioning are those of Winsor McCay of United States Emile Cohl and Georges Melies of France. Émile Cohls Fantasmagorie (1908) was the first animated film that was made using traditional (hand-drawn) animation. Georges Mà ©lià ¨s, a creator of special-effect films, was the first person to use animation, along with special effects. He was the one who gave the idea of stop-motion animation. McCay also created a number of animation films, with the most noted ones being Little Nemo (1911), Gertie the Dinosaur (1914) and The Sinking of the Lusitania (1918). In fact, many people take Sinking of the Lusitania to be the first animated feature film. However, it was Walt Disney who took animation to an entirely new level altogether. In 1928, with the premiere of Steamboat Willie, he became the first animator to add sound to his movie cartoons. Walt Disney achieved another milestone in 1937, when he produced the first full length animated feature film, named Snow White and the Seven Dwarfs. The year 1955 saw Art Clokey producing Gumby, a stop-motion clay animation. Introduction of computers marked a step further in the concept of animation. In 1951, an MIT student Ivan Sutherland created a computer drawing program, Sketchpad, further giving a boost to animation. With time, computer started gaining an increasing importance in the field of animation. Movies like Star Wars relied on computer animation for many of its special effects. In 1995 came Toy Story, produced by Walt Disney Productions and Pixar Animation Studios, the first full length feature film animated totally on computers. Since that time, animation and computer have gone hand in hand, creating new milestones with time. Technology development has prompted a number of low cost hubs with powerful computer animation platforms to emerge in Asia. India is fast becoming a preferred destination for Animation outsourcing and is steadily overtaking the traditional players in the field like Philippines, Korea Taipei. Its boom time in the Indian animation industry, pegged at approximately US$ 300- $350 million in 2005. Cities like Mumbai, Chennai, Bangalore, Hyderabad and Thiruvananthapuram are fast emerging as the countrys major animation hubs. The big studios have set up world-class, state-of-the-art facilities equipped with hardware and software like SGI, 3DMax and SoftImage, SFX and processing motion capture facilities. Indias biggest advantages are its cost effectiveness and good quality. The total cost for making a full-length animated film in America is estimated to be US$100 million to US$175 million. On the other hand, in India, it can be made for US$15 million to US$25 million. According to NASSCOM, the animation sector grew by over 20% in 2004. Studios spread across the country are doing animation work like cartoon characters and special effects for clients around the world including Walt Disney, Imax, Warner Brothers and Sony. Some of the other companies are outsourcing animation for commercials and computer games. Some of the prominent animations outsourcing companies are: Toonz Animation India is based in Thiruvananthapuram and has to its credit the successful series The Adventures of Tenali Raman. The team here is also working on a full-fledged feature film called Tommy and Oscar which is a 2D /3D combo project. This is apart from completing work for the Italian producer Rainbow Productions; a 2D television series called Will o the Wisp (26 X 6 min) for Animoon Plc, United Kingdom and a big-budget 3D television series for major a US broadcaster. This company has tied up with First Serve International to form First Serve Toonz. Pentamedia Graphics, Chennai is a subsidiary of computer software company Pentafour. It is best known for its animated 3D film using the motion capture technique, Sindbad: Beyond the Veils of the Mists. Maya Entertainment, Mumbai has been doing outsourced work for a while now and has done the special effects for The Mummy and Stuart Little. It is also working on animating short films starring a character called Wabo, to be used by the United Nations to educate worldwide audiences on the importance of fresh drinking water. UTV Toonz, Mumbai is the animation division of UTV Software Communications and is one of the top ranking studios dealing in flash as well as traditional animation. It has bagged a US$10 billion deal with an American company for outsourced work. Other assignments for international clients include like two Dutch deals to produce a musical cartoon series called ClubNow! and a fantasy series The Donz; a project with Cinegroup of Canada for the images for a sci-fi series. They are also working with companies in Scotland and Luxembourg for the development of series like Clootie Dumpling and Snow Queen. It will also be working on Kong: The Next Generation for New York-based BKN New Media. Heart Entertainment, a 2D animation studio is yet another big name in the animation sphere, which is doing a lot of outsourced work. Among the animation featured in its portfolio are Warner Brothers Histeria, Tommy Nelsons Crippled Lamb and Little Dogs on the Prairie. It also has to its credit some work done for Walt Disney. Padmalaya Telefilms, Mumbai is a unit of Indias largest listed media firm, Zee Telefilms. It is expected to make 104 cartoon episodes for US$ 14 million and distribute Mondos library for US$ 15 million. It has also inked some deals with British animation companies like Mallard Media and Ealing Animation. Nipuna Services Ltd, a division of Satyam Computer Services, has recently bagged a project worth US$ 8 billion from 4K Animation GmbH, a German animation company. This assignment is among the biggest deals struck by an Indian BPO in the animation space. It is also doing significant work for a New Zealand based company called Applied Gravity. The work includes animatronics models for New Zealand Theme parks as well as an animatronics dog for Animal Planets series K9 to 11. Jadoo Works, Bangalore is working on an animated film series Lord Krishna and the crime caper Bombay Dogs. It has done work for US animation studios like Wild Brain and Guardian Angel Animation (GaGa). Crest Communications, Mumbai, is a leading 3-d animation company and does a lot of work for American Studios. It came into limelight in 2002, when it won an Emmy for animation production work done for the animated series Jakers: The Adventures of Piggley-Winks. It is also to work on three features for Lions Gate Family Entertainment. Crest is also expected to produce and release Sylvester and the Magic Pebble based on the story by William Steig the creator ofShrek. Silvertoon Studio, Mumbai, is engaged primarily in subcontract work for U.S., French, and British studios, using digital ink, paint and compositing system. The Animation Industry in India though a late starter, is considered as one of the fastest growing segments of the entertainment and media industry. The Animation Industry in India gained significance as an outsourced destination for animation work due to low cost, skilled labour as its many advantages. In the recent past Indian animation companies and animation studios have been moving up the value chain to create their own intellectual property rights with Hanuman, Roadside Romeo, etc. and partnering with international studios to produce animated properties for the global audience. Though a majority of the work done by the animation industry in India is outsourced work, this is expected to change in the future with increased demand from the domestic entertainment industry. The Indian animation industry in 2007 was estimated at USD 0.31 billion and is expected to grow at CAGR 24% to reach USD 0.94 billion by 2012. (Source:Ficci-PwC Entertainment and Media report 2008). The Indian animation industry in 2007 was estimated at USD 0.31 billion and is expected to grow at CAGR 24% to reach USD 0.94 billion by 2012. (Source:Ficci-PwC Entertainment and Media report 2008) 1.2 Introduction to pestle analysis PESTLE Analysis is a simple, useful and widely-used tool that helps you understand the big picture of your Political, Economic, Socio-Cultural, Technological Legal and Environmental. As such, it is used by business leaders worldwide to build their vision of the future. It is important for these reasons: First, by making effective use of PESTLE Analysis, you ensure that what you are doing is aligned positively with the powerful forces of change that are affecting our world. By taking advantage of change, you are much more likely to be successful than if your activities oppose it; Second, good use of PESTLE Analysis helps you avoid taking action that is doomed to failure from the outset, for reasons beyond your control; and Third, PEST is useful when you start operating in a new country or region. Use of PESTLE helps you break free of unconscious assumptions, and helps you quickly adapt to the realities of the new environment. How to use the tool: PESTLE is a simple mnemonic standing for Political, Economic, Socio-Cultural, Technological, Legal and Environmental To use this tool, follow this three stage process: Brainstorm the relevant factors that apply to you; Identify the information that applies to these factors; and Draw conclusions from this information. The following factors may help as a starting point for brainstorming (but make sure you include other factors that may be appropriate to your situation): Political: Government type and stability Freedom of press, rule of law and levels of bureaucracy and corruption Regulation and de-regulation trends Social and employment legislation Tax policy, and trade and tariff controls Environmental and consumer-protection legislation Likely changes in the political environment Economic: Stage of business cycle Current and project economic growth, inflation and interest rates Unemployment and labor supply Labor costs Levels of disposable income and income distribution Impact of globalization Likely impact of technological or other change on the economy Likely changes in the economic environment Socio-Cultural: Population growth rate and age profile Population health, education and social mobility, and attitudes to these Population employment patterns, job market freedom and attitudes to work Press attitudes, public opinion, social attitudes and social taboos Lifestyle choices and attitudes to these Socio-Cultural changes Technological Environment: Impact of emerging technologies Impact of Internet, reduction in communications costs and increased remote working Research and Development activity Impact of technology transfer Legal World legislation changes National legislation changes Prospects Current legislation home market Future legislation European/international legislation Regulatory bodies and processes Environmental regulations Employment law Consumer protection Industry-specific regulations competitive regulations Environmental Customer values Market values Stakeholder/ investor values Staff attitudes Management style Organisational culture Staff morale Staff engagement The PEST Analysis is a perfect tool for managers and policy makers, helping them in analyzing the forces that are driving their industry and how these factors will influence their businesses and the whole industry in general. Our product also presents a brief profile of the industry comprising of current market, competition in it and future prospects of that sector. Chapter-2 Objectives of the study The major objectives of the study are: To get the knowledge about the business environment of film and animation industry. To assimilate the factors which affects any industry. To enlarge the view of doing business in the present era. Chapter-3 Research and methodology Research methodology is the theoretical depiction of the process involved in the research work. It refers to the collection of data from various sources. This term paper deals with the PESTLE analysis of film and animation industry. For collecting information I have used two types of sources i.e. primary and secondary sources. Primary sources: The primary sources of this term paper includes Interaction with my teachers. Secondary sources: The main secondary sources for this term paper includes- Site visits. Document analysis (Reports and newspapers.) Data collected from various journals. Data collected from books. Chapter-4 PESTLE Analysis of Film and Animation industry Political factors affecting Film and Animation Industry: Tax in Indiasignifies the tax paid by the Film and Animation Industry in India. The entertainment tax in India is usually applicable for large-scale entertainment shows, private festivals that are sponsored, movie tickets, video game arcades, and amusement parks among others.All activities include commercial movie/theater shows, games, amusement parks, exhibitions, celebrity stage shows, any kind of sports such as horse racing, and exhibitions. The entertainment tax department looks after the tax payable for the entertainment activities being performed in various places across the country. The entertainment tax department is located in Delhi and works under the stipulation of The Delhi Entertainment and Betting Tax Act, 1996. The organizers or proprietors of the entertainment shows are responsible for the entertainment tax in India. They collect the tax from the sponsors and deposit it to the Government of India. One of the highest revenue earning sectors from tax in entertainment industry is cinema. With every ticket, a certain amount of tax is tagged which is paid while buying the movie tickets and is included in the price of the tickets. The entry tickets to any cinematographic exhibitions have the entertainment tax included in it, which is 25-30 percent. The entertainment department is a major source of revenue for the Government of India. It also has a great contribution towards the publicity of Indian arts that portrays ancient culture and various sports. This is done by granting tax-free benefits to the same. The organizers of any entertainment shows will have to seek the permission of the Entertainment Tax Department before putting up any commercial shows. The entertainment tax in India is levied upon the organizers or proprietors depending on the kind of shows being organized. There are a range of tax schemes for various entertainment programs. These are as follows: Tax schemes designed for amusement parks Tax-paid programs Programs based on tax exempted sectors Tax programs on cable television networks Tax for various invitee programs Tax on entertainment betting Tax on video parlors To alleviate the tax generating program, a series of technologies has been introduced in the entertainment tax department. For example, the computerized ticket booking system has been incorporated for booking movie tickets along with the online data transmission in the entertainment industry. The more advanced the entertainment industry is becoming the tax rate is increasing at a proportional rate. Customers mostly look for convenience and less hazardous tasks while going for any entertainment program and so faster access would definitely attract more customers. Economic Factors affecting Film and Animation Industry: Consistent commitment to economic reform over the last decade has spurred the steady growth of the Indian economy. The emphasis on creating an enabling environment for investment and the inherent potential of the Indian economy have together pushed Indias annual Gross Domestic Product (GDP) growth rate beyond 8 percent. While Indias GDP ranks eleventh in the world in absolute terms, it ranks among the top five economies of the world when assessed in terms of purchasing power parity. It is the growing consuming class with the proclivity to spend that will drive the growth of the Indian entertainment industry. Adding to this positive outlook is the fact that the average Indian is getting younger and is showing a greater propensity to indulge and entertain himself. Moreover, there are over 20 million Indians living abroad who are increasingly opting for India-oriented entertainment, as the availability of such content increases. Globally, a clutch of international films with Indian content, themes and performers are receiving wide visibility and acclaim. This broad acceptance of Indian entertainment is likely to give a further fillip to the expansion of this industry. The emergence of the Indian middle class with greater earning power and a higher disposable income is one of the key factors that will drive the growth of the Indian entertainment sector. Demographic analysis clearly shows the evidence of this growth. The consumption indicates the continued progression of people into higher income and consumption segments. As the average Indian gets richer and his more compelling needs are met, his propensity to spend on discretionary items such as entertainment increases. Further, as his consumption of various goods and services rises, companies would try to reach out to him through more marketing and advertising. Higher demand and an increased investment would result in an expansion of the entertainment industry in the years to come. As the Indian entertainment market grows, it is essential to recognize the heterogeneous nature of the market. All too often, the specific appetite of certain segments such as the rural population, women and children, is under-estimated and their financial value proposition continues to be under-recognised. Companies and businesses that have managed to differentially cater to the varying segments of Indian population have benefited. As a corollary, the entertainment sector too has begun to witness the advent of a broader set of offerings which are aimed for specific segments: e.g. television channels for children. On the other hand, the childrens films genre, for instance, has yet to grow and mature in India. There is a case for a proactive and sustained targeting of specific, niche segments of the market. In fact, given the size and potential of Indias niche segments, niche may be a word which is likely to be replaced soon. As per industry estimates, the total advertising spend in India in 2004 was approximately INR 118 billion, a growth of 13.4 percent over the last year. However, India continues to have a low advertising spend to GDP ratios compared to other economies, underscoring the untapped potential. In 2004, the advertising spend for India stood at 0.50 percent of the GDP, up from 0.48 percent the previous year. This is expected to increase significantly due to rising consumerism and growing interest from global brands attracted by this huge and expanding market. Given the increasing number of media channels that consumers are exposed to, brands will have to advertise more frequently and across more channels to generate brand recall. As television channels have multiplied and the content available has become more diverse in the last decade, their viewership has increased, niche channels have emerged targeting specific demographic segments and the cost of advertising on television has reduced. While the broadcasters can dwell on this shared optimism, they must also recognize that advertising budgets are very sensitive to economic downturns. Advertising budgets are not only easily brought down, but the productivity of such expenses is also challenged. Companies are increasingly demanding their advertising agencies to link their fees to performance indicators such as sales increments. With increasing access to state-of-the-art technologies, addressability issues are being put to test, ther