Thursday, October 31, 2019

Pyschology-TV Character Evaluation Essay Example | Topics and Well Written Essays - 500 words

Pyschology-TV Character Evaluation - Essay Example (IEP Freud, 2010) It was his insistence on understanding the human mind that allowed modern psychology to gain the abilities it has now. And while his approach may have been flawed in some areas, he made it possible to move forward in the field of psychology. Carl Jung is best known for being the founder of analytical psychology. Among his many accomplishments in the field of psychology are his developments of the concepts of extroverted and introverted personality and the collective unconscious. (Cowgil, 1997) A lingering result of his approach in popular culture is the use of the Jung and Briggs Myers typology test whish tested your personality type based on a series of questions. This approach is used today in many corporate entrance examinations to verify the person’s personality and abilities. Another interesting innovation was his theory regarding symbols and their use in defining and understanding individual human nature. The popular Rorschach Inkblot tests are a result of the influences of Carl Jung’s approach to symbolism in understanding the psychology of the individual. Carl Rogers is best known for his contributions to client-centered therapy using humanistic approaches.

Tuesday, October 29, 2019

Winning isnt evrything Essay Example for Free

Winning isnt evrything Essay Vince Lombardis famous saying Winning isnt the most important thing. Its the only thing is unfortunately the motto of too many athletes today. Although winning is important and sports are, and should be taken seriously, by far, winning isnt the only thing. Putting everything you have and giving one hundred percent to the effort is also very important to competition. A team that puts everything they have into a game and comes out the losers, has a lot more to be proud of than a team who comes in first but only gave some effort. Over the years many teams have lost important games due to a few inches, one pitch or a strike of bad luck although these teams lost, they take it into the next game and gave one hundred and ten percent. Last month at the Erie Mayors Cup 10K and 5K race, competitors from around the tri-state area were in competition. Trophies and plaques were to be awarded to the first, second and third place runners. A 10K is a 6.2 mile long race across the streets of downtown Erie in 85 degree heat and humidity. Runners who are running in the 10K have to show tremendous determination, stamina, speed and physical agility not to mention surviving in grueling temperatures and humidity. Great Olympic and Boston Marathon runners have dropped out of a 10K due to its intense strain. I was on hand to witness the race and saw many great athletes finish the race with great times. These are runners who put every day into running and run every race. Soon after these runners had crossed the finish line and been handed their trophies, the last runner in the race came through the finish line with his hands in the air and to thunderous applause. He was 87 years old, and had taken up the sport after his doctors told him he had a cholesterol problem when he was 67. The runner in this story was not out to win the Mayors Cup 10K, he wasnt out to set a record time or come in first. He came in dead last, but finished the race. If he would have listened to Vince Lombardi and say Oh, I cant win, their are professional runners from colleges and high schools competing against me! he wouldnt have completed his life long goal of running in a 10K. Better late than never. The most important thing is for all who participate is to have fun and do it with pride and determination, to set a goal and reach it. Two good sayings that contradict Vince Lomabardi stateIt doesnt matter if you win or lose, its how you play the game and If at first you dont succeed, try, try again Words to live by.

Saturday, October 26, 2019

Issues in the Textile Industry

Issues in the Textile Industry The Textile Industry An overview of the textile industry The textile industry is regarded a major and largest industry around the world in terms of its output, production and employment. It brings a large contribution to various national economies including both global small and large-scale operations (Parvathi, et al., 2009). The textile manufacturing is based on the conversion of three types of fibre, the most one being yarn then fabric and finally textile. The fibres are then manufactured into clothes and others. However, the textile manufacturing originated from hand craft practices by spinners, weavers and some skilled craftsmen. The first textile companies surfaced in the United Kingdom and the Western European countries. This came with the new technological developments that were being introduced (Warshaw Leon, 2011). According to Warshaw and Leon (2011), the term textile industry was initially concerned only with the weaving of fibres, but today it involves a variety of processes. Therefore, as illustrated by Greenberg (2003), the production of textiles involve processes like; spinning, weaving, knitting, dyeing and finishing of different natural and synthetic fibres. Today, wet processing is used in the finishing treatment of textiles. It is further categorised into 3 more processes, which is the; preparation process, coloration process and finishing process. Hazards present in the textile industry There are various hazards to which the textile workers are exposed. These hazards are categorised as; (i) exposure to chemical substances, (ii) exposure to physical agents, (iii) exposure to biological agents, (iv) exposure to dusts and fibres, and also (v) psychosocial hazards (European Agency for Safety and Health at work, 2008). Exposure to chemicals The spinning, weaving and knitting process do not involve high use of chemicals. The most substantial chemicals used in these operations are sizing agents like starch and other polymers such as lubricants to prevent yarns from being entangled. There is a wide variety of chemical substances used processes such as dyeing, printing, finishing, bleaching, washing, dry cleaning, sizing and spinning. The most commonly found chemicals are dyes, solvents, optical brighteners, crease resistance agents, flame retardants, heavy metals and anti-microbic agents. Textile fibres, reactive dyes, synthetic fibres and formaldehyde are the respiratory and skin sensitisers that can be identified in textile industries (European Agency for Safety and Health at work, 2008). The dyes that are used for cotton are usually classified into three groups; firstly is the water soluble dyes, secondly are dyes soluble by alkaline reduction and lastly are the dyes formed on fibre. In addition, workers may be also exp osed to aliphatic hydrocarbons, such as mineral spirits and kerosene, which are used for cleaning of equipments and parts of the plants (Greenberg, 2003) Exposure to physical agents From the European Agency for Safety and Health at work (2008), it has been concluded that textile workers are exposed to various physical agents such as noise and vibrations during the weaving, spinning, sewing, twisting and cutting process. As such, being exposed to very high noise level can result in permanent hearing damage while exposure to vibration along with other risk factors for Musculoskeletal Diseases can cause long term harm. It has been noticed that workers are also exposed to electromagnetic fields. Exposure to biological agents Biological agents are also present in the textile industry, in processes like carding and willowing. The workers are exposed to anthrax, clostridium tetani and coxiella burnetti. These can cause allergies and respiratory disorders. Normally, work areas having air conditioning systems and high humidity, the workers tend to have allergies and respiratory problems caused by moulds or yeasts. Exposure to dusts and fibres People working in the textile industry are usually exposed to airborne particles formed from both the natural and synthetic fibres in their work environment (Oldenburg et al., 2007). Studies have shown that workers in the textile industry are more prone to respiratory symptoms caused by cotton dust (Wang et al., 2003). In UK, the Workplace Exposure Limit (WEL) for inhalable cotton dust has been fixed at 2.5 mg/m3 for an 8 hour time weighted average (HSE, 2005). Psychosocial hazards in the textile industry Employees experience work-related stress when they are unable to cope with the work demands. The WHO (2003) define work-related stress as â€Å"the response people may have when presented with work demands and pressures that are not matched to their knowledge and abilities and which challenge their ability to cope†. As such, psychosocial risks have been considered as being an integral factor of the process of stress. On the one hand, these can be in relation to the job content, the organisation and management of work, environmental and planning conditions while on the other hand it can be in terms of the competence and needs of employees. The interaction between all these factors can be dangerous to the health of employees through their perceptions and experience (Cox et al., 2002). According to the WHO (2010), psychosocial risks and work-related stress are closely associated. However, textile workers are faced to psychosocial risks since they have to perform repetitive and fa st paced tasks and they cannot take any decision by themselves. The textile industry and green technology The textile industry has experienced a lot of changes and there has been the introduction of many new technologies. Today, it has been seen that there is a shift to more eco-friendly processes and chemicals used in the textile industry. These include the use of novel biopolymers along with some enzymes. The use of greener dyes forms part of the essential constituents of green technology. The other constituents of green technology in the textile industry encompass systems which include waste water reduction by recycling, automatic process control and other filtration techniques (Sekar, 1999). In the dyeing process, the usage of water accounts to approximately 30-60 litres of water for 1 kilogram of cloth, thus new technologies to minimise the use of water is being adopted (Deo Wassif , 1999). The new technologies that have been introduced in the textile dyeing and finishing process are as follows: Plasma Treatment Technology Plasma is the state of a gas when its kinetic energy increases to such an extent that the energy is equal to the ionisation energy of the gas. At this stage, the rapid cascading of ionisation caused by the collisions of the gas particles result in plasma. Plasma is the 4th state of matter. In addition, the plasma technology is applicable to the textile industries. It alters the chemical structure and surface properties of fabrics, chemical matters are deposited for better functionality and substances are removed from the fabrics to improve the applicability. The plasma technology is used mainly in the processes like pre-treatment, dyeing and finishing (Shah Shah, 2013). It is a green and simple process. Super Critical Dyeing Fluid A substance which is under a pressure above its critical temperature is known as a super critical fluid. There is no distinction between gases and liquids under these specific conditions and the substance is then characterised as a fluid. As such, super critical fluids possesses the same solvent power as light hydrocarbons used for most solutes. Super critical fluids is advantageous to the textile processing because of their ability to combine the properties of gases and liquids. Also, their solvating power is equivalent to their density while when referring to their viscosity, the normal gas possesses a similar one. However, it is this particular combination which gives it such impressive penetration properties. The dyeing process favour this increase in density along with the increased power of solvation because of the positive effect that it has on the dissolution of disperse dye in the super critical carbon dioxide medium (Kannan Nithyanandan, n.d.). Ultrasound The use of ultrasound in the textile industry started only after synthetic materials and their blends were introduced. It is applied mainly in mechanical processes (weaving, knitting and finishing) and wet processes (sizing, scouring, bleaching and dyeing). Ultrasound has a lot of benefits such as; the processing time and energy consumption is decreased, it enhances the quality of products and the use of auxiliary chemicals are reduced. For instance, using ultrasound in the dyeing process will replace expensive thermal energy and chemicals by electricity. Various experiments were carried out to show the effectiveness of ultrasound on textile and it has been shown that the adsorption power of disperse dyes on cellulose acetate is influenced greatly by ultrasound compared to the dyeing rate when using direct dyes ( (Prince, 2009). Electrochemical Process Technology Traditionally, electrochemical techniques were used only for compounds synthesis and treatment for metal recovery but today its use has been expanded to the textile industry. In order to obtain functionalised fabrics, electrochemistry is applied for the production of smart textiles. However this technique is used mainly in the bleaching of cotton fibres and finished denim fabrics. Electrochemical process is also applied in sulfur and vat dyeing processes to reduce the amount of dyes used making the process eco-friendly since it will not involve the addition of chemical reagents like sodium dithionite (Mireia Carmen, 2012). Electrochemical dyeing process has advantages like; product saving, less chemicals used, incomparable environmental compatibility and better quicker properties is achieved. Good reproducibility also is set by using electrochemical dyeing. (Das, et al., 2012) Nanotechnology Nanotechnology is concerned with materials which are 1 to 100 nm long. The use of nanotechnology in the textile industry increase the durability of fabrics. This is because nano-particles possesses large surface area-to-volume ratio and high surface energy which means that they have better affinity for fabrics, thus increasing the durability of the function. The sporting industry, skincare, space technology and clothing are some examples where the nanotech enhanced textiles are being applied. It ensures that the wearer is better protected when exposed to extreme environments. Therefore, to treat textiles with nanotechnology materials is a way to enhance the properties of the fabric by making it more durable and have nicer colours (Kiron, 2013). Impacts of textile industry on environment The textile industry is a diversified industry being from the raw materials used to the various techniques adopted. At each steps involved in manufacturing fabrics, there are a number of environmental impacts associated with them which are also varied. For instance, the spinning, weaving and industrial manufacture of garments affects the air quality while the dyeing and printing processes use up large amount of water and chemicals. Also, there is the emission of several volatile agents into the atmosphere which have harmful effects on the human health (Challa, n.d.). In addition, each stages of the textile processing generates innumerable wastes streams which are of liquid, gaseous, solid or hazardous nature. The type of textile processes, technologies used, chemicals used and types of fibres will determine the nature of wastes generated. However, the most prevailing environmental impact is the water body pollution which arises due to the disposal of untreated effluents. The second greatest environmental problems caused by the industry are air pollution caused by Volatile Organic compounds (VOC) and other air pollutants. The VOC does not only affects the environment but also the workers and public health. The noise level emitted by textile machineries can also harm the environment by disturbing the natural habitats of various species in the area (C Parvathi, T Maruthavanan, C Prakash, 2009). The role of textile industry in the Mauritian economy The textile industry was set up and appeared in the government agenda of Mauritius in the 1960s. The industry then experienced a drastic expansion during the year 1980 to 2000. Mauritius was faced with a series of positive conditions for the past 30 years. These conditions helped the country in achieving a solid textile industry along with foreign and local investment. The industry was regarded as the main employer of Mauritius and contributed to 12 % of the GDP. However, the textile industry has not only brought a lot of improvements and developments to the economy of the country, but it can be said that its success also coincides with the social changes that came along. The first change is that it has encouraged the emancipation of women. Many women were employed when the textile industry developed. In fact the number of women being employed today also is increasing. The women, who were once viewed as housewives and who did not have the opportunity to study, were regarded as an important pool of labour. Working women started to bring income in the family and this eventually changed their role; they were no longer considered as docile housewife but an independent income earner. The second change is that the status of families has increased from the past years since a working woman helped in increasing the family income (Joomun, 2006). Today, the textile industry of Mauritius has achieved a very high status among other countries and there is currently about 174 textile entreprises employing approximately 55000 people. The industry has invested continuously on innovation and greener production to satisfy the demand of the global market which is emphasising more on eco-friendly practices and products.1http://www.gov.mu/portal/sites/nsp/industry/greenertex.htm In 2009, Mauritius was ranked as the second largest buyer of machineries, accounting to 2300 machines and 9 % of the global sales. Mauritian manufacturers have also invested in latest cleaner technologies and reorganised their activities so as to combat against the low-cost competition of Asian countries. As such the Mauritian and Indian Governments have collaborated together and signed a contract for the transfer of new technologies along with deciding on ways of improving the performance of the textile sector in Mauritius2http://www.fibre2fashion.com/news/text ile-news/mauritius/newsdetails.aspx?news_id=119742

Friday, October 25, 2019

The Importance of Choices in The Most Dangerous Game Essay example --

The Importance of Choices in The Most Dangerous Game Can a man be driven from humble humanity to gross inhumanity by circumstance or situation? What effect do one's choices and training have on his morals? At some point in our lives we will all be forced to answer questions similar to these, and two characters in Connell's story "The Most Dangerous Game" are not exempt from these life decisions. Sanger Rainsford and General Zaroff are both wealthy, both are hunters, and eventually both men are put into situations where critical choices must be made. The choices the men make are derived from different situations, but both have similar results. Initially the setting of the story is on a yacht in the Carribbean. Rainsford is involved in small talk with his friend, Whitney, and the conversation is about their favorite hobby, hunting big game. The fact that these men could afford a hunting trip to the Amazon speaks of their wealth, and these men have apparently taken several trips together. General Zaroff is not unlike Rainsford in this respect. From his childhood, Z...

Wednesday, October 23, 2019

Business Analysis and Valuation Report

BUSINESS ANALYSIS AND VALUATION REPORT Scheduled Class: Monday 2:00pm to 5:00pm 1. Introduction Harvey Norman is now a public company that is listed on the stock exchange, whose principal activities primarily consist of an integrated franchising, retail and property entity. It is one of Australia’s most successful retail groups, operating more than 150 franchised department stores, which focus on selling computers, home entertainment equipment and home appliances. It offers Australian consumers an extensive product range, cutting edge technology and market leadership in most product categories. In this report, an in depth industry and company analysis will be provided in order to gain an understanding of the qualitative aspects of Harvey Norman’s operation. 2. Industry Analysis 2. 1 Main Products Harvey Norman belongs to the retailing industry. The main products offered by Harvey Norman consist of: electrical, computer, furniture, entertainment and bedding goods. However, being distinctive from its competitors, Harvey Norman is a franchise and the main brand owned by Harvey Norman Holdings Limited. 2. 2 Future Prospects In the next year, the competition in Australian retailing industry is likely to remain strong. Benefited from the Government’s stimulus package during the GFC, Australians’ ability to consume has recovered. Therefore, this boost in consumption has caused a pressure of inflation. In order to mitigate the negative effect of inflation, there has been frequent increase of interest rate by the Reserve Bank. Therefore, with interest rate rising, consumption in retailing goods is likely to reduce in the short term. In the next five years, the Australian Dollar is going to remain strong. As a result, imported retailing goods are likely to be cheaper for Australian consumers. Retailers in Australia are likely to continue their expansion to the overseas market. It is because retailers demand further improvements to the operational performance. In the long run, retailers are likely to increase their share in key growth markets combined with the brand strength of their own company, in order to ensure future growth. These speculations are based on principles of economics, as well as assessments of the changes in Australian’s consumption ability. 2. 3 Market Competition Review Harvey Norman competes in the five main retailing industries including: electrical, computer, furniture, entertainment and bedding goods. Each industry has its own main player. The main players in the electrical and computer goods industry include: Clive Peeters, Dick Smiths and Bing Lee. 1) Clive Peeters’s retail coverage is the most similar to Harvey Norman in Australia. Their main products include: Audio Visual, Kitchen appliances and white goods. Clive Peeters’ stores carry more than 140 brands and over 20,000 individual models. This company can be seen as a major competitor to Harvey Norman because of their similarity in size. 2) Bing Lee specializes in consumer electronics, computer and telecommunication goods. Unlike Harvey Norman, Bing Lee is a privately-held electrical retail business in New South Wales with 41 stores and a turnover of about $490 million. Although it is the largest privately-held business in this industry, Bing Lee remains as a relatively small size retailer comparing to Harvey Norman. 3) Dick Smith (formerly Dick Smith Electronics) is an international electronics retailer. It is a major competitor to Harvey Norman. Among all retailing industries where Harvey Norman competes in, the company remains dominant in the key product areas of audio, computers and visual products such as notebooks and flat panel televisions. The company holds the number one position in the markets of white goods and technology products. 3Company Analysis 3. 1 Company Choice As one of Australia’s largest and most successful retailers, Harvey Norman has business interests in various areas including electrical, computer, furniture, entertainment and bedding goods. With more than 160 stores located in Australia, New Zealand, Slovenia, Ireland, Malaysia and Singapore, Harvey Norman is a conglomerate/franchise, which provides millions of consumers with products ranging from notebook computers to sofas to beddings. To run a successful business operation of Harvey Norman’s magnitude requires not only operational excellence, but also strategic insight and vision on macro economic conditions, market trends forecasts and also a distinctive understanding and implementation of the company’s business strength. The company’s strong business operations across multiple product areas/industries make Harvey Norman an interest case study to analyze – both from an operations point of view as well as strategic. Furthermore, given the challenging market conditions in 2008 and 2009, it would be interesting to analyze how Harvey Norman responded to the economic downturn. The company observed â€Å"a significant improvement in net profit from underlying business operations during the last 6 months of FY2009†, according to Harvey Norman’s 2009 Annual Report. It would be insightful to see what strategies and tactics were used by Harvey Norman to achieve this result, especially in the integrated, franchise and property system sectors since these were reported by the company to be â€Å"resilient in achieving strong results and growing market share in all key product categories. † 3. 2 Company History DateSignificant Event(s) 961Gerry Harvey & Ian Norman established the Norman Ross chain of stores 1979Norman Ross became one of the largest appliance retail chains; controlled 42 stores with sales exceeding AUD240 million 1982Norman Ross was sold and a single Harvey Norman store was started in Auburn, Sydney. 1987Harvey Norman Holdings Limited was listed on the Australian stock market Early 1990sHarvey Norman adopted the superstore forma t and entered the computer and furniture markets 1998Joyce Mayne acquisition 2000The chain grew to 100 stores 3. 3 Competitive Advantage Harvey Norman’s competitive advantage can be classified into â€Å"hardware† and â€Å"software† perspectives with the â€Å"hardware† component incorporating corporate strategy and business structure while the â€Å"software† component incorporating leadership skills and management style: †¢Corporate Strategy: Harvey Norman embraces and successfully maximizes benefits bought forth by the economies of scale (both on the purchasing as well as market side); achieves seamless integration of its retail, franchise and property systems; has excellent brand awareness, which translates into brand loyalty from customers. Business structure: Harvey Norman has successfully setup, adopted and utilized the franchising operation which enables it to generate revenue from multiple sources; it has a diversified product base which can help mitigate risks and capture a wider customer base. †¢Leadership skills: Harvey Norman has the ability to identify and ac quire property associated with HN’s development of retail stores in growth areas, which is a crucial element of the integrated retail and property strategy. Management style: Leadership is able to respond to market change and demand effectively – both in terms of products and operations. For example, Harvey Norman has expanded its product offerings and operations into various countries in response to increased demand (from both local and foreign markets). 3. 4 SWOT Analysis Strengths †¢Franchising Operation †¢Improved technology and supply chain management systems. (Global Merchandise Management System) †¢Economies of scale both in purchasing and marketing. Effective integrated retail, franchise and property system and low gearing supports to capitalize competitors’ failure. Weaknesses †¢Issue of low profit margin putting continuous pressure †¢Closure of its export and distribution businesses in Singapore and Malaysia has negatively impa cted on the profitability in Asia market. †¢Own only little market shares in the gaming industry. Opportunities †¢The strong performance of the franchising operating segment †¢Expand franchising operations in potential geographical areas and extending product offerings using stable financial capability. Growing market shares in many overseas market such as Malaysia, New Zealand, Slovenia and Ireland †¢OFIS brand is expanding in Australian market as a discount retailer of stationery Threats †¢High inflation, capital market liquidity crisis and decreased demand because of Global financial crisis are affecting the business both locally and internationally. †¢Fall in price on electrical items due to rise of Australian dollar are directly lowering profit margin and increasing expenses. 3. 5 Future Prospects for Harvey Norman Next Year There has been 10 new franchised complexes opened in Australia and a total of 8 leased stores were closed in 2009. A number of stores were also opened in offshore markets including the new OFIS brand, which implies that Harvey Norman is continuously growing its operations and expanding geographically. Net profit from underlying business operations was down by 15. 2% as a result of many write down of assets, revaluation of assets and expenses taken place in the first half year of 2009. However, franchise sales revenue increased by 4%. With the continuous expansion and write down done in the financial year ended in June 20009, it is obvious that sales revenue and net profit will improve in the next year. Next Five Years The company’s strong financial position and low gearing allow it to invest to expand its operations and adds value to its brands and businesses across its value chain in the next five years. As shown in the financial highlight 2009, the net profit after tax had declined from 358. 45 million to 214. 35 million as a result of the increased amount of expenses and trading loss of some segments. However, the gross profit has increased, concluding that business is improving and growing. Moreover, the consolidated equity has increased by $1. 12 billion, which dropped the debt/equity from 26. 61% to 26. 56%. It means the company is trying to strengthen their equity position for the next five years as well as the long run. In the Long Run In the long run, Harvey Norman has many opportunities to continuously grow in the future. It has an effective integrated retail, franchise and property system that allows the company to make substantial profit from its owned operations, franchised operations and leased property. Harvey Norman and many of its brands have become the market leaders in its industry and it will continuously extend its product offering across all the brands to maintain its market position. It is confident that Harvey Norman will continuously perform well in the long run. 3. 6 Recent performance Table 1-3 represents the recent 3 years’ performance of HVN: During last three years, there is a slightly incensement in its revenues, the revenue (exclude interest) raised from 2008 to 2009 by 2. 4% as well as from 2007 to 2008 grew by 6. 6%. Table1 HVN Revenues, Expenses and Cash Flows FY2009 ($m) Revenues (Exclude Int) Expenses (Exclude D&A)EBITDAExpenses (D&A)EBITNet Cash Flows $2436. 0$1963. 28$472. 7$91. 04$381. 7$82. 71 Table1 HVN Revenues, Expenses and Cash Flows FY2008 ($m) Revenues (Exclude Int)Expenses (Exclude D&A)EBITDAExpenses (D&A)EBITNet Cash Flows $2378. 4$1873. 24$505. 2$84. 39$420. 8$-127. 18 Table1 HVN Revenues, Expenses and Cash Flows FY2007 ($m) Revenues (Exclude Int)Expenses (Exclude D&A)EBITDAExpenses (D&A)EBITNet Cash Flows $2229. 8$1819. 82$410. 0$74. 88$335. 1$50. 58 Sales revenue for the Harvey Norman consolidated group consists of sales made by New Zealand, Ireland, Northern Ireland, Slovenia and the controlling interest held in Pertama Holdings Limited in Singapore. Consolidated sales revenue also includes Harvey Norman’s controlling interest in several retail partnerships and the company-run OFIS stores in Australia Consolidated sales revenue for the year ended 30 June 2009 was $1. 44billion compared to $1. 43billion for the year ended 30 June 2008, an increase of 0. 83%, despite the sales revenue decreased in some regions like public of Ireland and New Zealand. The reduction in sales in these regions was due to extremely challenging retail’s trading conditions and lack of consumer confidence. However, for the purpose of financial report, all the foreign currency is translated in to Australia dollar. Since the depreciation in Australia dollar in the last year, sales revenue decreased in some local markets might show an increase in the financial report in Australia dollar. EBIT reported a loss of $39. 1m in 2009 compared with 2008 due to an increase in depreciation and amortization and operating expenses, comparing with 2007, there is an increase of $95. m in 2008. 3. 7 Accounting Analysis Manager’s Incentive of Earning Manipulation There are empirical evidence linking the character of executive compensation with earnings manipulation and fraud. With regard to earnings manipulation, Keith J. (2006) finds that firms with relatively high amount of equity incentives to CEOs, in the forms of unrestricted stock and immediately exerci sable options, are more likely to engage in earnings management by reporting small earnings increase, and also by reporting long strings of increasing earnings. In this case, Harvey Norman’s executive remuneration packages involve a balance between fixed and performance cash incentives (PCI) which includes short term such as base salary and long-term payments such as superannuation. Equity based remuneration can also potentially induce manages to manage earnings, by understating earnings prior to option grants to lower the firm’s current share price and exercising option later on. Evidence of Earning Manipulation When managers have accounting flexibility, they can use it either to communicate their firm’s economic situation or to hide true performance. Possible distortion Detail & Explanation Accelerated recognition of revenuesManagers typically have best information on the revenue recognition to decide whether or when the cash collection is reasonably likely. And they may have incentives to accelerate the recognition of revenues. They can adopt new accounting or use managers’ discretion to alter revenue recognition of, for instance, franchise fees or rent. Underestimated reservesFrom Note 5, provision for doubtful debt has decreased from 4. 7 m to 4. 3 m; from Note 5(a) the aging analysis of trade debtors, number has increased from 952 k to 1,038 k. Due to the global financial global crisis and its influence to the debtors and consumers, it is not convincingly reasonable to reduce provision for doubtful debt, which intends to overstate receivables. Understated depreciation on long-term assetFirms are required to recognize impairment in values of the long assets when they arise. However, estimates of asset valuation and impairment are highly subjective. As a result, managers intend to delay or reduce write-down, or even not show impairments. This issue is especially crucial or asset-intensive firms in volatile markets. A review of Note 12, the economic situation in Ireland has continued to deteriorate and severe recession has impacted all Irish retailers resulting in large trading losses in Ireland during the year, while an impairment loss in plant and equipment assets is slightly lower than expected. Capitalized R&D outlays The economic benefits from research and development are highly uncertain. In this case, the company capita lize IT projects, which cannot clearly show us a certain future benefits. Adjustment Recommendation Although there are reasonably large chances for the managers to manage and manipulate earnings, these managements are not materially enough to make adjustment. PCI may become incentives for managers to manipulate earnings but also can be seen as incentives for managers to work on their best for the company as the higher earning achieved the higher incentives they can be awarded. Therefore, no adjustments have been made on all the accounting numbers, which will be used for analysis afterwards. References Harvey Norman (2010), ‘About Us’, Website, http://www. arveynorman. com. au/page/1255509869113/about-us Harvey Norman Holdings Ltd (2010), ‘Company Profile’, Website, http://www. harveynormanholdings. com. au/companyprofile. htm Harvey Norman Holdings Ltd (2010), ‘Harvey Norman Holdings Limited Annual Report 2009†, Website, http://www. harveynormanholdings. com. au/pdf_files/2009_annual_report_final_for_release_141009. pdf Harvey Norman Holdings L td (2010), ‘Harvey Norman Holdings Limited Annual Report 2008†, Website, http://www. harveynormanholdings. com. au/pdf_files/2008_Annual_Report_FINAL_30Sept. df Keith J. Crocker, Joel Slemrod, ‘the economics of earnings manipulation and managerial compensation’, October 2006, NBER Working Paper No. 12645, JEL No. A12 Richard, D. 2009, ‘Harvey Norman Conducts Major CE Review Up to 10 Stores to Go’, viewed 10 April 2010,http://www. smartoffice. com. au/Business/Retail/N9C6R5F6 Palepu, K. G. and P. M. Healy, Business Analysis and Valuation Using Financial Statements: Text and Cases, 4th ed. , South-Western College Publishing, 2007. Appendix Appendix A Standardized Financial Statement Appendix B SWOT Analysis Strengths: As mentioned above, its franchising operation is one of the company critical success factors and as well is their strength. In addition, Harvey Norman has a commitment to improve technology and supply chain management systems in response to the market growth, which becomes its business strength. In Australia the company benefits from enormous economies of scale in both purchasing and marketing. Also, the company is one of the biggest media spenders in the country, contributing to a high level of brand recongition throughout Australia. Another strength is their strong financial position, which is indicated in the financial highlight in the annual report 2008, as a result of their effective integrated retail, franchise and property system, it has built a strong financial position and low gearing that has placed Harvey Norman in an excellent position to capitalise on any competitor failure in the market place and to take advantage of emerging opportunities. Weakness: According to a review by David Richards (2009), David Ackery, the general manager of Electrical at Harvey Norman comments that they are facing the issue of its margin with its vendors and retailers. Although the gross profit margin in 2008 is stable and slightly increased in comparison to 2007 from 25. 9% up to 26. 7% (calculated from the income statement 2008), the vendors and retailers are continuously placing pressures on its margin. Furthermore, the closure of its export and distribution businesses in Singapore and Malaysia has negatively impacted on the profitability in Asia market. Another weakness is the gaming market that had not performed as well as JB Hi Fi with Ackery (2009) admitting that it was a booming area of the market, where Harvey Norman had not taken much market shares in this area. Opportunities: Harvey Norman is being the market leader in the industry and has improved and maintained its market share position in Australia, which makes it difficult for new entrants to enter into the market. Harvey Norman has the opportunities to continuously expand its operations into international markets as it has been proven in its successful operations in overseas such as New Zealand. As a result of its strong financial position, Harvey Norman has the capability and ability to invest in expanding its operations in other geographical areas that are potentially profitable as well as extending its product offerings. Threats: Global economic recession is a major threat to any industries and companies including Harvey Norman. Also, capital market liquidity crisis, contracting monetary policy, high inflation and petrol prices are negatively impacting on consumer sentiment, which decrease the demand and thus, profitability. Prices on electrical items had been falling due to a rising Australian dollar and the rapid obsolescence of many technology products, which lower its profit margin and increases expenses. Appendix C Project and Team Work Source/Information Origin and Significance Source and information used for this project would come from Harvey Norman’s corporate website (which includes corporate profile, investor relations sections, past annual reports). Also media coverage of the company, its competitors, and market landscape/environment will also be used as reference to allow for ample understanding and analysis of Harvey Norman and its business operations. The Difficulties of Analysis on the Industry and Company Harvey Norman has business operations in multiple segments including electrical, computer, furniture, entertainment and bedding goods, with more than 160 stores located in Australia and abroad. Because Harvey Norman is a conglomerate/franchise, which provides products ranging from notebook computers to sofas to beddings, so it is slightly hard to label its business, which consequently leads difficulty finding fair industry benchmark. It is hard but interesting to analyse this case. Some other problem may be that the major information are from internal statement, and external source are either somewhat trivial or lack of detail. The Contribution of Each Group Member The work of this group project is equally allocated to each group member based on his or her strength and weakness and each group member contributes a hundred percent to their work. They are able to meet the deadline even though; everyone has their own personal commitment. Issues with Team Work and Solution

Tuesday, October 22, 2019

Disguise in Shakespeare

Disguise in Shakespeare Characters often resort to disguise in Shakespeare plays. This is a plot device that the Bard uses over and over again ... but why? We take a look at the history of disguise and reveal why it was considered controversial and dangerous in Shakespeares time. Gender Disguise in Shakespeare One of the most common plot lines used in relation to disguise is when a woman such as Rosalind in As You Like It disguises herself as a man. This is looked at in more depth in Cross-Dressing in Shakespeare Plays. This plot device allows Shakespeare to explore gender roles as with Portia in The Merchant of Venice who, when dressed as a man, is able to solve the problem of Shylock and demonstrate that she is just as bright as the male characters. History of Disguise Disguise goes back to Greek and Roman theater and allows the playwright to demonstrate dramatic irony. Dramatic irony  is when the audience is party to knowledge that the characters in the play are not. Often, humor can be derived from this. For example, when Olivia in Twelfth Night is in love with Viola (who is dressed as her brother Sebastian), we know that she is in fact in love with a woman. This is amusing but it also allows the audience to feel pity for Olivia, who does not have all of the information. The English Sumptuary Laws In Elizabethan times, clothes indicated a persons’ identity and class. Queen Elizabeth had supported a law pronounced by her predecessor named ‘The English Sumptuary Laws’ where a person must dress according to their class but also should limit extravagance. People must protect the levels of society, but they must also dress so as not to flaunt their riches- they must not dress too sumptuously. Penalties could be enforced such as fines, the loss of property, and even execution. As a result, clothes were regarded as a manifestation of a persons’ position in life and therefore, dressing in a different way had a lot more power and significance and danger than it has today. Here are some examples from King Lear: Kent, a nobleman disguises himself as a lowly servant called Caius in order to stay close to the King to keep him safe and remain loyal despite being banished by him. This is a deception but he does it for honorable reasons.  The audience has sympathy for Kent as he debases himself in honor of the King.  Edgar, Gloucester’s son disguises himself as a beggar called Poor Tom after he is wrongly accused of plotting to kill his father. His character is altered as well as his appearance as he becomes intent on revenge.Goneril and Regan disguise their true intentions rather than wearing a physical disguise. They flatter their father in order to inherit his Kingdom and then betray him. Masque Balls   The use of Masques during festivals and carnivals was commonplace in Elizabethan society both among the aristocracy and the common classes. Originating from Italy, Masques appear regularly in Shakespeare’s plays. There is a masked ball in Romeo and Juliet, and in Midsummer Night’s Dream there is a masque dance to celebrate the wedding of the Duke to the Amazon Queen. There is a masque in Henry VIII, and The Tempest could be considered a masque the whole way through- Prospero is in authority but we come to understand the frailty and vulnerability of authority. Masque balls allowed people to behave differently to how they may do in everyday life. They could get away with more merriment and no one would be sure of their true identity. Disguise in the Audience Sometimes members of the Elizabethan audience would disguise themselves. Especially the women because even though Queen Elizabeth herself loved the theater, it was generally considered that a woman who wanted to see a play was of ill repute. She may even be considered to be a prostitute, so masks and other forms of disguise were used by the audience members themselves. Conclusion Disguise was a powerful tool in Elizabethan society- you could instantly change your position, if you were brave enough to take the risk. You could also change people’s perception of you. Shakespeare’s use of disguise could foster humour or a sense of impending doom, and as such, disguise  is an incredibly powerful narrative technique: Conceal me what I am, and be my aid for such disguise as haply shall become the form of my intent. (Twelfth Night, Act 1, Scene 2)

Monday, October 21, 2019

Vantage Point Essays - English-language Films, Vantage Point

Vantage Point Essays - English-language Films, Vantage Point Vantage Point Vantage Point General introduction of this movie (director background etc) Pete Travis is an English television and film director. His work includes The Jury, Cold Feet and Omagh for television and Vantage Point, Endgame and Dredd. The president of the U. S. Declares is in Salamanca, Italy, to give his oversight within the community. We see a plain-clothes cop, his sweetheart with another man, a mother and child, a U. S. vacationer with a digital camera, and medical personnel who recently came back from medical leave. Moments following a photo shoot, the president falls; a few moments later, we listen to a remote blast, then a blast goes off in the rectangle. Those moments are retold, several times, focusing different characters' activities. Progressively, we discover who's behind the story. Summary of the movie (plot) Colombia Pictures' action-packed thriller Vantage Point presents eight unknown people with eight different opinions try to discover the truth behind a killing attempt on the chief executive of the United States. Johnson Barnes and London Taylor are two Secret Service agents allocated to protect President Ashley at a milestone peak on the international war on terror. When President Ashley is shot minutes after his appearance in Italy, disorder arises and different lives conflict in the search for the killer. In the audience is Howard Lewis, an America vacationer who believes he has taken the shooting on his video camera while recording the occasion for his family. Reviews The governmental thriller Vantage Point is flat-out one of the more interesting and unique gut-busters that the show biz industry has created. It is all action, but it is never senseless and it is completely outstanding with excitement phases all the way. Its assumption has the United States President (William Hurt) showing at a milestone anti-terrorism peak conference in Salamanca, Italy, that becomes a catastrophe when he is gunned down by a sniper from an old city block in the town's primary plaza. In a captivating starting series worth David Frankenheimer at his protagonist, this killing and two blast explosions that further convert the field into disorder is seen from the viewpoint of the movie director (Sigourney Weaver) of a TV information group protecting the conference. After completion, the film rewinds 15 minutes and then repeats the same activities from the viewpoint of an anxious Key Support broker (Dennis Quaid) who may or may not have glimpsed the killer just minutes before the capturing. Then the film rewinds again and reveals the series from the viewpoint of a Language cop (Edgar Ramirez) who steps onto the presidential stage after the killing, is pursued by the Quaid personality and may or may not be engaged in the fringe movement. The film rewinds yet again and reveals the 15 relevant minutes from the viewpoint of the President and then yet again from the viewpoint of an U. S. states vacationer (Forest Whitaker) who unintentionally records key details involved in the killing. With each of the viewpoints, the movie is efficiently and enticingly improved, and then the film segues into an impressive and incredibly complicated pursuit series that reduces between all the members and choices a few new ones in the process as it pushes to an intense summary. Conclusion As seen in this article, the movie Vantage Point was created through mastery of the film world by well known directors and acted by renowned actors. With no individual larger-than-life being the main theme, Vantage Point keeps its audience captivated by the motion pictures, being a tale packed with a few too many surpasses (including a subplot with acting professional Matthew Fox that's needless and a little preposterous).

Sunday, October 20, 2019

Outline the main changes in Western Latin Christendom between AD 910 and 1085 Essays

Outline the main changes in Western Latin Christendom between AD 910 and 1085 Essays Outline the main changes in Western Latin Christendom between AD 910 and 1085 Essay Outline the main changes in Western Latin Christendom between AD 910 and 1085 Essay The 10th and 11th Centuries contained some of the most important changes in Western Latin Christendom in its existence. These changes have left the Church and Europe more recognisable as the establishments we know today. The most obvious of these were the reform movements in the later part of the 10th and 11th Centuries, which climaxed under Leo IX and Gregory V11. There were also several equally important but subtly different changes which contributed to the greater part of this reform. An example of this is the evangelical revival that leads to a growth in religious life, and a cleansing of the Church which climaxed in the Orthodox Schism, and the investiture contest between the Pope and the Emperor of Germany.The reform movements of the 10h and 11th Centuries sought out a moral reform whereby lay rulers would appoint good men as priests and Bishops, who would in turn hasten the reform. The movements also aimed to stop corruption in the Church, especially th e sin of simony, which was the purchasing or selling of sacred things, e.g. Holy orders. At around 1000 AD the Church was predominantly governed by lay people, who built the Churches or monasteries on their land, and consequently felt that they had the right to appoint the next priest or abbot, this became known as lay investiture, and in this sense the Church became privatised. This posed a series of problems for the Church, the most serious of which were revenues, as the revenues that it should have been receiving were going back to the families who owned the land, rather than back to the Church.Subsequently religious communities were loosing out as this lose of revenues meant that there was a decline in the qualities of their lives, and so undermined the idea of religious life, and as a further consequences there were increasing cases of simony and married priests. The result of these problems was that by the 10th century many priests, monks, and nuns were not happy, and this led to a series of reform movements, through several different communities and people.The first stage of this reform was found at the monastery of Cluny in France. Founded in 910AD Cluny was a reformed Benedictine monastery. The monks tried to revive the liturgical life of the order, concentrating on the divine office and the arts e.g. plainsong. Cluny became the centre of a series of smaller monasteries, and started the first real monastic order. As a result of this, the Abbot of Cluny was exceptionally powerful and was able to influence the rest of the Christendom in a very monastic way, the Abbots of Cluny especially took a strong stance against married priests and simony.Around the year 1000 there was a strong evangelical revival, this was based on the general belief that in the year 1000 Christ would come again. The result of this was a surge in the revival of the Church, and a strong determination to return to the purity of the early Church, this led to a rapid growth in monaster ies and several new orders of monks emerged most notably the Carthusians. There were two main fronts for this revival.The first was through the work of individuals such as Peter Damain, and Romauld of Ravenna. These were two very influential figures in the 10th and 11th Centuries. Damain was described as: A reformer of clerical laxity and a champion of eremitical and ascetic discipline.1 He had exceptional knowledge of canon law and was used by the Pope as a legate on several occasions. He wrote a book on his predecessor Romauld of Ravenna who was a hermit monk and another highly influential figure: You would think that he (Romauld) was trying to turn the whole world and to involve the entire Church in his project of monastic reform2 Romauld went on to found the Camaldolese order of hermit monks.Another approach to the reform was through Canon law, this was the study of collections of early laws that described how the Catholic Church should be governed. The largest of these collecti ons was owned by Burchard of Worms, and was called the decretum. The idea of Canon law attracted great interest as they suggested that in the past the Church had governed itself, and so provided support to the reformers over the issue of Lay investiture It was later used by the Pope and the reformers as a way of giving theological support to their arguments over Sacred Kings.At the beginning of the reform movements both the Pope and the emperor worked together, in 1012 Henry II appointed Pope Benedict VIII; and they worked well together to reform the Church. This worked because they could reinforce the reform, as Henry was able to back up the Popes decrees in his own kingdom. In 1046 however, there was a new problem, and at the Synod of Sutri the new Emperor Henry III had to resolve another Papal dispute, this time he appointed his own Pope Clement II, Clement however dies quickly and Henry appoints Leo IX. Leo had a strong personality and lots of energy; he is convinced that God se nt him to route out simony. He held 11 reforming councils in 5 Years, the first, which was held in 1949 in Rome aimed to Route out simony. Another held in Reims asked 20 Bishops and 40 Abbots to declare whether they were guilty of simony. All the bishops who didnt turn up were deposed. Several other reforming councils were held e.g. At Poitiers they agree that Priests and deacons should not live with women, and at Ingelheim they agreed that laymen could not expel or appoint clergy.Leo IX however had a serious problem in South Italy; the Normans had invaded and were encroaching into Papal land. Leo IX planned to stand up to them but at the battle of Civilate in 1053 he suffers a humiliating defeat and was captured, he is finally released; however he is a broken man. In 1054 he holds another reforming council in South Italy; this however causes an argument with the Byzantines who also owned a large area of Southern Italy. At this time there are strong tensions between Latins and the G reeks, they disagreed over the role of the Papacy and the Holy Spirit. In 1054 this argument got out of hand, and eventually Cardinal Humbert was sent to Byzantium to excommunicate the Patriarch of Constantinople, who in turn excommunicated the Pope this was the beginning of the East-West Schism. Leo dies shortly afterwards, and soon after Henry III also dies leaving behind a 6 month old son to rule.The reformers see this as an opportunity to get rid of lay investiture; this was particularly attacked by Cardinal Humbert who called for an end to lay domination as it caused moral and financial abuses among clergy. The next three Popes tried to push forward the idea that Christendom should be ruled by the Papacy. In 1959 Pope Nicholas II issued a precedent saying the new pope was to be elected through a College of Cardinals, this eliminated the power of the German King. When Henry IV claimed the crown in 1071 he found himself in a much weaker position than his father had left him. In 1 072 there was a disputed election, Pope Alexander II backed one side Henry IV backed the other, each side saw the balance of power and neither side was prepared to back down, however before the dispute could be settled Alexander died, and Gregory VII was elected Pope.Gregory was a devoted man who was devoted to St Peters rights, and held the view that Peters Church would be the mother of all churches. He was however a very controversial figure, 26 German bishops and the German emperor agreed that Gregory was not Pope but a false monk3 and called on him to resign. Gregory however intensified his campaign on for moral reform challenging the idea of Sacred Kingship saying that the clergy should be elected. He called on the lay people not to accept ministry from those known to be guilty of Simony or sexual acts. In 1075 he forbade the clergy to accept investiture into office from a layman, he put his ideas into pamphlets which he sent round Christendom, however his opponents simply dest royed them. In 1076 Gregory excommunicated Henry IV for trying to dispose of a Synod of imperial bishops, the result of this was that Henry IV could not function and a rebellion broke out. In January 1077 Henry went to see the Pope in Italy dressed only in his nightshirt to beg reconciliation. Gregory granted it, however he reserved the right to judge Henry at a later date. After this Henry soon regained power, and in 1080 a new conflict broke out, this time when Henry was excommunicated he simply seized Rome and the pope was forced to flee south with the Normans where he died in 1085.Even though Henry elected a Pope: Clement III the papacy had broken away from lay control. The Reformers elected their own popes who were accepted by the rest of the Church. Henry struggled to regain control but failed, eventually it came to a compromise, the King agreed not to invest in the Papacy; however the king was allowed to be present in the elections of Bishops and Abbots. In Europe the Lay rul ers power over the Church was limited but not abolished.The result of this reform was clear, within society there was a shift towards the Church, and the attack on the sacred kingship was successful. The prestige of the Papacy increased dramatically, however the papal victory appeared more complete within the Church. The pope made a series of declarations known as the dictatus papae which outlined the main development of the Church over the next two centuries. The Reformers made a new vision of the Church in which the Clergy were separated from the hierarchal chain that stretched from God to humanity. The reform however was not just for Kings and Popes, many ordinary citizens were forced to make religious choices, which were made more difficult in that for as long as people could remember anointed Kings had ruled the church, but were held in the balance, because the Pope had a more powerful theological argument based on Canon Law.In the end the reforms added a new level of tension a nd a new dimension of a new level of life which we can still see in Christendom today. The position of the Pope became much more similar to the view we have of him today, and the Church got rid of the idea of Sacred Kingship which would be brought up in Britain at a later date under Henry VIII. The Reformers had successfully brought the Church out of a difficult moral situation and created a modern yet classical opinion of the Church, and started many traditions which are still around today.

Saturday, October 19, 2019

Workplace Essay Example | Topics and Well Written Essays - 750 words

Workplace - Essay Example Prejudice is usually seen when one only believes in their views and refuses to listen to any other persons affiliations, beliefs or even political choices. Political correctness. It is becoming increasingly acceptable to talk against any religion that one does not view acceptable. Nowadays people find it hard to accept that they disagree against and shun it. People believe that it is right to talk about other groups that are seen as inferior or not of as the same significance as their own. Unfamiliarity. Human beings primarily fear what they do not understand. When they realize there is a new phenomenon, which brings an element of uneasiness and fear of domination. There is also the fear of being dominated by a new order or cult, and this brings fear and resistance. When people are not familiar with particular groupings or fail to understand the mechanisms that hold them together, they tend to be skeptical about them. Disunity. Pluralism causes disunity between differing factions on issues that can be debated amicably. People find it difficult to come together to reason over issues that could otherwise have easily been solved by other methods. Misunderstanding. It also causes misunderstanding between people because of different views and opinions concerning issues. People fail to come to amicable conclusions about each other, and there is a lack of cohesion and social unity. Disagreements and raised tensions. Pluralism can cause people to disagree about issues and hence increased unnecessary tension (Rose 70). Conflict usually occurs when it is difficult explaining the concepts of the particular social grouping to people who are unwilling to listen or take part in any debate. Human and moral values can promote understanding in several ways. First, equality can help people understand that they are all human beings who have their freedom of expression. When there is a spirit of equality in an

Friday, October 18, 2019

Describing the importance of my film selection to the film genre Essay

Describing the importance of my film selection to the film genre - Essay Example It also delineated an invisible connection on the human condition in its terrestrial as well as extra terrestrial modes. It began in the Pleistocene era when man was nothing more than a primitive ape, at the dawn of civilization and continues thru the present day man and deep into the realms of the future. â€Å"It contained more spectacular imagery and special effects than dialogue,† according to the film critic Dirk Dirks. By being non-verbal and subjective, it enters straight into one’s subconscious and stays there for good. On another level it also shows how man is made inconsequential but not impotent by the space-time continuum. It also shows how restricted and cooped up we are by the limitations of the contemporary modes of space travel with its emphasis on space ships which are in a spatial way of speaking as slow as snails. To explore and reach the extremities of the universe we must search out new ways like levitation and arrive at the impossible areas of ‘instant departure-arrivals’, casting away the outdated space ships like so much waste matter on the barren tundra of intergalactic

HRD Essay Example | Topics and Well Written Essays - 1500 words

HRD - Essay Example The leading causes of these medial errors are lack of expertise or ignorance, communication or lack of it, between the medical professionals working together. Poor communication and breakdown in the same is a great threat to the competent medical practice and it needs must be improved for the sake of enhancing the effectiveness of medical practitioners, ergo, the safety of the patients. This paper will discuss the problems that from poor communication and what can be done to improve the process of medical care and the staff’s efficiency in this respect. It will be based on three journals addressing communication and safety in surgery, emergency medicine and the need for technology to enhance medical communication. According to Robert Neil (2006) in the journal, â€Å"Costly issues of an uncommunicative OR (Operation room)†, there is no place where the issue of communication is more important or its neglect more potentially dangerous than the operation room. Miscommunication in the OR often leads in complications and such ultimately lead in the patients lengthened stay in the hospital, increases the risk of infection and may negatively affect the hospitals bottom line considerably. Neil (2006) justifies his claim by quoting Peter Plantes, a vice president of clinical performance for VHA, Texas, who states that the although the patients safety gets first priority in the safety consideration, overall, with fewer mistakes, the costs will be positively impacted in the long run. To foster communication in the OR Plantes admits is not always easy especially for the surgeons many of whom are set in their ways, However, it can be achieved in the need for creating a collaborative environment in the OR are made clear and demonstrated. This is because surgeons are professionals who take pride in their work thus want the best for their patients, if they communicate and are open to

Law Justice and Society Essay Example | Topics and Well Written Essays - 2250 words

Law Justice and Society - Essay Example This can truly be seen in the light of to reform youth justice. The vague nature of constitutional definitions have led a lot of Crime and Disorder Reduction Partnership to follow these definitions (Sprigings, 2005), leading to inconsistencies and divergence in the utilization of Asbos. The mixing of incivilities as well as criminal offences clearly discombobulates basic questions of justice. This results in the intensification of anti-social behaviour, as well as fears and anxieties of the public. Dissertation of boundaries during deviancy control, according to Cohen (1985) evades the issue of if a law had actually been broken, it eliminates the difference among public and private furthermore it also penetrates the family, educational institutions and neighbourhood. As the explanation of visions regarding social control recommended, 'classification' is a essential characteristic of the system, and the growth of deviancy control professions makes way for more classification systems to form new categories of deviance, which need to be fulfilled (Brown, 2004:204). It is quite clear that New Labour government favour a general definition. We can consider this kind of control by Foucault theory of discipline and punishment he believes in order to have power one must need knowledge. In a prison the guard has all the power compared to the inmates. According to Foucault (1981), they have the knowledge to watch and keep the prisoners in order. As for the prisoners they realize they are being observed and they realize that they do not have any authority. If a prisoner does something wrong they will be punished, so when they are in their cell they try not to do anything out of the ordinary. The inmates know that if they do something wrong they will be punished by the guards. The fact that the prisoners know they will punish by a guard for misbehaving shows that the guard has the power and is in charge. ASBO and its Success in Youth Justice System The Crime and Disorder Act 1998 was the foremost legislative piece of the New Labour it presented Anti-social behaviour orders along with a lot of other orders regarding sex offender, parenting, o child safety, damages, action plan orders, and custody, so that anti-social behaviour can be appropriately dealt with (www.audit-commission.gov.uk/). This act's main objective is to decrease crime, improve the safety of the community, encourage more successful multi-agency approaches, and develop the trust of the public in the criminal justice system, by means of cooperation with local communities, difficult to reach groups as well as each and every agency of the public sector. The Crime and Disorder Act 1998 finished off the doli incapax, therefore resulting to alterations in youth justice. This order has done a lot for the juvenile justice system as an order may be utilized against an juvenile who is 10 years old or more for acting in an 'anti-social manner' moreover it can be used via the police, local authorities as well as registered social landlords (Campbell, 2002 p 56). The minimum period for an order is 2 years.Breach

Thursday, October 17, 2019

Afro-Latin-Anerican Political Leaders Research Paper

Afro-Latin-Anerican Political Leaders - Research Paper Example Political modernity entails the aspirations to a better future as well as ideals for political and legal equality. To this end, Afro Latin American leaders are well remembered for their fight for racial equality, lack of government attention to their problem, predominant poverty and hardship. Evidently, the Latin American slavery is believed to have lasted longer and exhibited much more intensity than the United States. To this end, the early 15th century was synonymous with the enslavement of the Blacks by the Spaniards and Portuguese. This occurred even before the Columbus expeditions. The 1880’s marked the end of slavery in Latin American following abolishment by Brazil and Cuba2. There exists much less attention accorded to Afro-Latin American after the end of the colonial era. This has largely been due to the failure of recognition or identity crisis. Furthermore, more attention has normally been focused on Afro-American leaders in the fight of equality as compared to the ir Afro-Latin American counterparts. It is of interest to note that there have been national political leaders of African descent in a majority of Latin American countries. This has been evident in the early part of the twentieth century as well as late nineteenth century. Moreover, such Afro-Latin American leadership has been evident despite of the existence of strong racial discrimination.. However, a number of Latin American countries have been preoccupied with historical motives of curbing the political power among the huge segment of poor and working class people. Evidently, literacy requirements for voting were maintained by a majority of the Latin American governments after independence ... Afro Latin American Participation in Political Leadership Over a period of 30 year, Afro-Latin Americans have attained considerable gains in political organization, social movement activism, and mobilization. To this end, Afro-Latin American political leader and civil rights groups have been at the forefront in agitating against discrimination, racial prejudice and other forms of inequality. This was a stark contrast to the early 1970’s in which there was very minimal political activity by black groups4. Evidently, many Afro-Latin Americans were being oppressed in authoritative regimes from 1960’s to 1980’s. Presently, the existence of political-social movements that brought together Afro-Latin Americans have been in existence in every sub region of America such as Southern Cone, Central America, Caribbean, Andean and every other Latin American country. These movements have garnered political success in agitating for better economic and educational opportunities, racial equality and denouncing racism. The Afro-Latin political leadership within the black movements has taken a step further in addressing their concerns through churches, community, associations, labor unions, political parties, civic organizations and other social movements5. Furthermore, they have been successful in lobbying governments for public policy, resources and specific legislation at the local, state, national and international levels. To this end, Afro-descendants have gained more visibility, respect and acknowledgement in Latin America. However, the Afro-Latin American political groups are not properly structured or organized. To this end, some of them exhibit disconnect and insufficient synergy among members and leaders; the wider black communities and the

Corporate Law For Managers Essay Example | Topics and Well Written Essays - 2500 words

Corporate Law For Managers - Essay Example In the past, this type of contract was considered as rather risky – the completion of the incorporation procedure was not always guaranteed - a phenomenon also common in modern market. The introduction of the Companies Act 2006 led to the increase of the safety of the specific type of contract – in the section 51 of the above Law it is noted that the person who acted in behalf of the firm or as its agent is considered responsible for the performance of the specific contract; the successful incorporation of the company in the name of which this person acted is not of particular importance regarding the protection of the interests of the party that signed this agreement along with the company’s agent. In this paper the role of the section 51 of the Companies Act 2006 in relation to the problems of pre-incorporation contracts is critically examined; it is proved that the above provision had offered an important framework for the protection of the rights of interests of the parties (individuals or firms) that enter a pre-incorporation contract. In order to identify the problems related with the pre-incorporation contracts it would be necessary to refer primarily to the concept of incorporation; in accordance with Cross et al. (2007, 13) ‘the incorporation process requires the development of articles of incorporation (sometimes called the corporate charter or certificate), which is publicly available and becomes something like the constitution that governs the corporation’; the founders of the corporation are free to choose the terms of the corporate charter – however, they are bound by the law as the application of specific rules, usually represented by the commercial ethics; moreover, it is required by the law that the corporate charter addresses specific issues; the rest of the content of the corporate

Wednesday, October 16, 2019

Law Justice and Society Essay Example | Topics and Well Written Essays - 2250 words

Law Justice and Society - Essay Example This can truly be seen in the light of to reform youth justice. The vague nature of constitutional definitions have led a lot of Crime and Disorder Reduction Partnership to follow these definitions (Sprigings, 2005), leading to inconsistencies and divergence in the utilization of Asbos. The mixing of incivilities as well as criminal offences clearly discombobulates basic questions of justice. This results in the intensification of anti-social behaviour, as well as fears and anxieties of the public. Dissertation of boundaries during deviancy control, according to Cohen (1985) evades the issue of if a law had actually been broken, it eliminates the difference among public and private furthermore it also penetrates the family, educational institutions and neighbourhood. As the explanation of visions regarding social control recommended, 'classification' is a essential characteristic of the system, and the growth of deviancy control professions makes way for more classification systems to form new categories of deviance, which need to be fulfilled (Brown, 2004:204). It is quite clear that New Labour government favour a general definition. We can consider this kind of control by Foucault theory of discipline and punishment he believes in order to have power one must need knowledge. In a prison the guard has all the power compared to the inmates. According to Foucault (1981), they have the knowledge to watch and keep the prisoners in order. As for the prisoners they realize they are being observed and they realize that they do not have any authority. If a prisoner does something wrong they will be punished, so when they are in their cell they try not to do anything out of the ordinary. The inmates know that if they do something wrong they will be punished by the guards. The fact that the prisoners know they will punish by a guard for misbehaving shows that the guard has the power and is in charge. ASBO and its Success in Youth Justice System The Crime and Disorder Act 1998 was the foremost legislative piece of the New Labour it presented Anti-social behaviour orders along with a lot of other orders regarding sex offender, parenting, o child safety, damages, action plan orders, and custody, so that anti-social behaviour can be appropriately dealt with (www.audit-commission.gov.uk/). This act's main objective is to decrease crime, improve the safety of the community, encourage more successful multi-agency approaches, and develop the trust of the public in the criminal justice system, by means of cooperation with local communities, difficult to reach groups as well as each and every agency of the public sector. The Crime and Disorder Act 1998 finished off the doli incapax, therefore resulting to alterations in youth justice. This order has done a lot for the juvenile justice system as an order may be utilized against an juvenile who is 10 years old or more for acting in an 'anti-social manner' moreover it can be used via the police, local authorities as well as registered social landlords (Campbell, 2002 p 56). The minimum period for an order is 2 years.Breach

Tuesday, October 15, 2019

Corporate Law For Managers Essay Example | Topics and Well Written Essays - 2500 words

Corporate Law For Managers - Essay Example In the past, this type of contract was considered as rather risky – the completion of the incorporation procedure was not always guaranteed - a phenomenon also common in modern market. The introduction of the Companies Act 2006 led to the increase of the safety of the specific type of contract – in the section 51 of the above Law it is noted that the person who acted in behalf of the firm or as its agent is considered responsible for the performance of the specific contract; the successful incorporation of the company in the name of which this person acted is not of particular importance regarding the protection of the interests of the party that signed this agreement along with the company’s agent. In this paper the role of the section 51 of the Companies Act 2006 in relation to the problems of pre-incorporation contracts is critically examined; it is proved that the above provision had offered an important framework for the protection of the rights of interests of the parties (individuals or firms) that enter a pre-incorporation contract. In order to identify the problems related with the pre-incorporation contracts it would be necessary to refer primarily to the concept of incorporation; in accordance with Cross et al. (2007, 13) ‘the incorporation process requires the development of articles of incorporation (sometimes called the corporate charter or certificate), which is publicly available and becomes something like the constitution that governs the corporation’; the founders of the corporation are free to choose the terms of the corporate charter – however, they are bound by the law as the application of specific rules, usually represented by the commercial ethics; moreover, it is required by the law that the corporate charter addresses specific issues; the rest of the content of the corporate

Pricing and Costing Methods Essay Example for Free

Pricing and Costing Methods Essay Organizations today more than ever before must ensure that they reduce costs as well, as the time used to avail products and services to the market. Since planning as well as the estimation of costs are critical to businesses it is important that organizations chose the best pricing and costing techniques. (Seonen, 2006). The implication here is that the fundamental goal of any business concern is to minimize its costs of operation while maximizing its returns to the shareholders. In order to achieve this, there is need to put in place the best pricing policies as well as the most appropriate costing techniques. This paper will attempt to examine the various costing as well as pricing methods that are available for use by business organizations. Traditional costs estimation methods like marginal and absorption costing will be looked at. Equally the newer costing method, the activity based costing will be discussed alongside other pricing methods. (Seonen, 2006) Pricing Methods Average cost pricing One example of pricing methods is the average cost pricing. Average cost pricing as a cost method involves the calculation of average costs per unit. To obtain this, the total cost of goods available for sale is divided by the total units available for sale. The weighted average approach is applied to all the closing inventories. (Duffie, 1992) The disadvantage with this method is the fact that it ignores the effects of cost increases as well as decreases. This is usually due to the fact that cost of closing inventory calculated under this category is usually affected the prices paid in the entire year as well as the cost of the opening stock. The method thus ignores more recent costs which are more reliable in income determination and decision making. Pricing methods Cost plus pricing: this is one of the pricing methods where by the price for a given product or service is the sum of the actual cost of the product or service plus a profit margin. This method of pricing is mostly used as an interim contractual measure. (Lintner 1965) The major advantage of this method is that it’s easy to calculate and need little information in computing the project costs and thus mostly used in pricing government contracts. The other hand this method has come under sharp criticism for encouraging wasteful expenditures in government contracts coupled by corruption. The other pricing method is the option pricing method that is commonly used in the motor vehicle industry. (Birge, 1997 ) option pricing method is basically where by an organization prices its products in a way that it provides a base price for its products which in most cases is always low to attract customers who upon visiting the store find other product accessories that can be purchased and added to the product. For example most vehicle manufacturing companies will provide a base price for their cars and use their showrooms to market other product parts like the car music systems, alarms e. t. c. Capital asset pricing model (CAPM) is another pricing approach that can be used in the financial sector, (Lintner 1965, pp. 12-39) it basically based on the investors ability to invest in many other fronts (divest) without additional costs, this approach is advantageous in that any future cash flows can easily be monitored with only knowing the investments correlation with the market, market risk premium as well as the risk free rates. Comparable uncontrolled price method(CUP),this is a method that seeks to establish the ALP, through comparing the controlled and the uncontrolled transaction in relation to the asset or service that has been transferred, (Duffie,1992) this method is mostly used in provision of loan by financial institutions as well by other organizations that sell intangibles. Resale price method, this is a method that seeks to evaluate the process of activities performed or done rather than the eventual output (product) (Lintner,1965,pp. 2-37)its commonly used in instances where the reseller do not add any meaningful value to the finished product and no physical changes are made on the product, the eventual resale price is determined by the resale price of a commodity then subtracting the gross profit margin achieved from the resale as well as all the expenses incurred, before arriving at the resale price of the commodity Bid pricing: This is a method of pricing that is commonly used in the stock exchange markets. it basically involve the respective clients placing bids or prices they would like to purchase the stocks of shares, and with the buyers and the sellers, with the highest bidder purchasing the property, price movements at times in the stock market always leads to the uncertainty in the market prices. (Sharpe,1964,p. 425-442) Target pricing: This is a method of pricing where business organizations price their products differently basing on the different market segments that they target with their products, the products may not necessarily have diverse differences to justify the difference in prices but the underlying idea is to maximize on profit in market segments that can pay higher prices for the product as this helps to cover on the lower segment, where the product may be priced lower. (Dominick,2008,p. ) The basic advantage of this pricing method is that it enables a company to earn higher profits without necessarily increasing production costs since it’s the same product that is sold to different target markets, Target pricing is generally common in the mobile phone industry where the same gadgets with minor modification are actually sold to different target markets at different prices Costing Methods Marginal costing This method also known as the direct coasting method has the main characteristic of charging all the manufacturing or product costs to the product irrespective of whether the costs are variable or fixed. Lucey, 1993) This method is useful in pricing decisions that are short term in nature in determining the least price that can be charged to a product below which losses will occur. The implication here is that marginal or direct costing as a traditional costing method suffers from the major drawback of oversimplification because it tends to employ only the volume of the product. Job costing is the method of costing where the coast of a product or service is determined by allocating costs ton a particular unit, a batch or even to a lot of the product or service. It is more or less the same as batch costing. Precisely, job costing method is applicable where good and services are produced as a result of a series of continuous operations. It is thus considered a product costing technique in which case emphasis is laid on the determination of the cost of a unit product. (Sobngwi, 2007) Absorption costing It has been the practice of many firms to charge manufacturing overheads on the basis of direct costs like direct labour. The technique used tended to differ in terms of details as well as allocation bases. Some systems employ a single base like total direct cost while others use several bases like direct labour and raw materials. Absorption costing as a method of costing allocates all the costs to the objects of the cost. This usually happen based on direct costs or even physical output measures. Marginal cost allocations are important for many managerial decisions like the valuation of stock as well as calculation of profits. (Sobngwi, 2007) The method may however not be very appropriate for product range decisions since the net profit figure from this technique tends to be unsatisfactory base for product range decisions. Allocation of expenses between two departments may be difficult. One department may for example have a fully developed product which could require only a little development resources while the other department could be in need of full development. In such a case dividing the costs will thus be inaccurate. This has the implication that there is uncertainty as to whether dropping one product line would lead to a reduction of the total expenses allocated to that product. (Bjornlund Rossini 2005). Activity Based Costing (ABC) The activity based costing (ABC) was developed as a reaction to the shortcomings of the marginal and absorption costing methods. This method gives a description of the activity in overhead departments which can be recognized by both the departmental managers as well being driven by cost factors. The cost factors are usually the characteristics of the products s well as other cost objects. ABC is usually a two step process. First, the costs of similar activities in various overhead centers are collected. In this case the total direct cost of each department is then charged to each activity based on its use of total capacity as well as the total of all the costs of all activities collected from all the departments in activity cost pools. Seonen, 2006) Second, the cost drives of each cost pool are identified after which cost drivers are quantified and the allocations to product costs derived. (Seonen, 2006) There are usually many varieties of cost drivers to choose from in an attempt to explain the costs of an object. The bottom line however is that they have to be capable of being quantified in terms of both the cost pool as well as the cost objects. Conclusion There is always need for consistency as well as standardization of the methods of financial pricing and costing methods have been recognized. Adam et el,2003) This has led to the innovations of many sets of guidelines for both economic evaluations and costs. In the final analysis therefore, variations in cost methods that are usually used in business organizations have raised many questions resulting into the inability to compare the results of various costing as well as pricing methods. However in order to achieve both the transferability as well be able to generalize results there is need to apply uniform cost pricing and estimation methods in order to minimize any chances of variations.

Monday, October 14, 2019

Gordons Functional Health Patterns Framework Nursing Essay

Gordons Functional Health Patterns Framework Nursing Essay Frameworks are used to accurately gage a patients health. They are a systematic way of collecting objective and subjective data to establish a plan of care for the patient. Health care professionals must continually observe the patients subjective and objective data in order to recognise any changes in the patients health so that they can act upon them to achieve the best possible outcome for the patients wellbeing. Gordons functional health patterns framework was developed by Marjorie Gordon. It provides a sequence of recurring behaviour from eleven different aspects (Luxford, 2012). These include; health perception and management pattern, nutritional-metabolic pattern, elimination pattern, activity-exercise pattern, sleep-rest pattern, cognitive-perceptual pattern, self-perception/self-concept pattern, role-relationship pattern, sexuality-reproductive pattern, coping/stress-tolerance pattern and value/belief pattern (Gordon, as cited in Luxford, 2012, pp. 225-226). The patients health is believed to be influenced by biological, developmental, cultural, social and spiritual factors. Because Gordons functional health patterns framework considers each of these factors, it will provide health care professionals utilising it with a comprehensive assessment of the patients health (Fulton Baird, 2010). Dorothea Orem (as cited in Broadbent, 2012, pp. 47-48) developed a nursing framework based on three related concepts. self-care, self-care deficit and nursing systems. Self-care theory consists of four concepts. The first of these concepts are self-care, which refers to those activities the patient should perform without assistance that promotes wellbeing, for example, intake of air, food and water, elimination process, balance between activity and rest, balance between solitude and social interaction, hazard prevention and promotion of normality within social groups. The second concept is self-care agency, which refers to the patients ability to carry out self-care activities and whether or not they require assistance. The third concept is self-care requisites, which refers to the actions taken to provide self-care. Finally, therapeutic self-care demand, which refers to all the activities required to meet existing self-care requisites (Orem, as cited in Broadbent, 2012, pp. 47-48). Self-care deficit comes into play when self-care agency is not able to meet the self-care demand. This means that if the patient is unable to perform any activity of daily living they will not meet the requirements that are essential for them to survive, hence, a health care professional must assist them. The self-care deficit indicates that nursing is required to assist the patient and suggests five different nursing systems that can be used depending on the patients ability (Orem, as cited in Broadbent, 2012, pp. 47-48). Health care professionals should provide care that is considerate of and reactive to unique patient preferences, needs and values. They must ensure that patient values guide all clinical decisions (Krumholz, 2010). To successfully achieve this, when conducting a health assessment it is imperative that health care professionals make professional, ethical and legal considerations. Health care professionals must be mindful of the patients comfort and not assume that they are aware of what the health care professional is doing nor assume that the patient is consensual. Kerridge, Lowe Stewart (2009) stipulate that upholding the patients right to autonomy is relevant to a health care professional legally, ethically and professionally. It means that before each procedure the health care professional must ask the patient if they consent to the having the procedure performed on them. The patient can give consent by verbal, written or implied communication. The patients right to autonomy must be respected at all times (Kerridge et al., 2009). It is the patients legal right to choose what happens to them, even if the patient refuses to have lifesaving medication or procedures performed on them that results in their further ill health or even death (Eburn, 2010). For both professional and ethical reasons health care professionals must adhere to a code of conduct at all times. Due to the patients probable vulnerability, health care professionals have a specific duty to conform to extremely high ethical standards both in their professional and private lives (Johnstone, 2012). Saunders (2012) explains that health care professionals must only perform duties that dwell within their scope of practice. If they do not adhere to this policy they would be failing to uphold ethical standards and also breaking the law. This could lead to the health care professional losing their job and or legal action being taken against them. In order for the health care professionals to maintain professionalism and uphold ethical and legal standards they must consider their scope of practice before performing any duties (Saunders, 2012).There are ethical considerations that health care professionals must be mindful of when documenting a patients information. For insta nce, to be conscious of who will be reading the notes, use official abbreviations and clear language, be specific, objective and protect privacy at all times. Breeching professional, ethical or legal responsibilities could lead to ramifications that are detrimental to the health care professionals career, health care institutions reputation and patients health (Jeffries, Johnson, Nicholls Lad, 2012). Gordons functional health patterns framework is a common and excellent way to build a picture of the patients health (Newfield, Hinz, Scott-Tilley, Sridaromont Maramba, 2007). It can be utilised for patients of all ages and in all areas of health speciality. Health is dynamic and ever changing and Gordons functional health patterns framework caters for this. Unlike other frameworks, Gordons uncovers patterns of both function and dysfunction (Gordon, as cited in Luxford, 2012). It considers the patients health from eleven specific aspects providing a broad range of information for health care providers to notice emerging patterns. The titles of the patterns are self-explanatory hence, they are easy to use (Newfield et al., 2007). These eleven categories provide a systematic and standardized approach to data collection and enable the health care professional to determine many aspects of health. Though it has few weaknesses, like most other frameworks, the data collected for Gordons fu nctional health patterns framework is based on much subjective data. This means that some data collected can be manipulated by the patient in order to depict an inaccurate assessment of the patients health. For this reason is must be used alongside the objective data such as the patients vital signs and physical examination in order to ensure an accurate health assessment. While Orems self-care framework appears to be a useful resource for health care professionals to use, Gordons functional health patterns framework proves to have strengths that far outweigh its weaknesses. One can understand why it is so commonly used within health care institutions.

Sunday, October 13, 2019

Teenage Humor :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Teenage humour is unlike adult humour. Teenagers laugh at â€Å"Toilet† humour while adults laugh at â€Å"Civilized† humour. Therefore considering that teenagers laugh at the opposite of what adults do, we need to define the reasons why teenage and adult humour is so different.   Ã‚  Ã‚  Ã‚  Ã‚  I believe that teenage humour is sex oriented. I took a survey of ten teenagers to see what they believed was humorous. Trisha Lindsay believes that embarrassing moments are hilarious. Dustin Lockhart, Nadia Korfitsen, David Webster, Rick Fawcus, Kristi Webster, and myself believe that sex or sexual suggestions are humorous. Renita Manj and Ashlee Green believe that people who act idiotically or hurt themselves on a regular basis are hilarious. I believe that from this survey I have proved to you that most teenagers believe that sexual suggestions are the most funny in our generation.   Ã‚  Ã‚  Ã‚  Ã‚  The television programs that most teenagers watch are The Simpson’s, Friends, and That 70’s show. The Simpson’s is a program that is aired on Fox and it is a cartoon. The Simpson’s is about a middle-aged man named Homer. He is a dumb-founded idiot that works at a nuclear power plant. We laugh at him because he makes so many mistakes even if they are the easiest task. Bart is a ten year old kid who gets into trouble more then once a day. He gets into trouble at school and even when he is walking down the street to go home. He is like an average ten year old kid that likes to get into mischief. Bart is just a trouble maker that doesn‘t know when to behave himself. His sister Lisa is a straight â€Å"A† student that is on the Honour Roll, and plays the saxophone in the school Band. Every little girl would like to be Lisa because she is very mature for an eight year old. Marge is the mother of both Bart and Lisa. She is a homem aker and isn’t very funny. Bart and Homer are the prime targets for funniness in this series.   Ã‚  Ã‚  Ã‚  Ã‚  That 70’s show is the second example of a television show that teenagers find amusing. Adults find this amusing as well because they can relate to the subject. This show is about the 70’s obviously. It is how our parents use to be. I believe this is one reason why teenagers find this television show amusing. The cast of the 70’s show involves Kitty and Red who are Eric’s parents.