Management Accounting Costing and Budgeting - 5004 Words

I. Identify and classify different types of cost incurred in Foxwood Company with an appropriate cost classification There are many concepts of cost in an organization. Costs also are used in different business applications, such as financial accounting, cost accounting, budgeting, capital budgeting, and valuation. Consequently, there are different ways of categorizing costs according to their relationship to output as well as according to the context in which they are used. Following this summary of the different types of costs are some examples of how costs are used in different business applications. The two basic types of costs incurred by businesses are fixed and variable costs. Variable costs and fixed costs represent the total†¦show more content†¦* Indirect costs, in contrast, are similar to fixed costs. They are not directly related to the volume of output. Indirect costs in a manufacturing plant may include supervisors salaries, indirect labor, factory supplies used, taxes, utilities, depreciation on building and equipment, factory rent, tools expense. These indirect costs are sometimes referred to as manufacturing overhead. Direct costs | Indirect costs | SandpaperMaterials-handling costsLubricants and coolantsMiscellaneous indirect manufacturing laborDirect manufacturing laborDirect materials inventoryWork-in-process inventoryDirect materials purchased | Plant-leasing costsDepreciation-plant equipmentProperty taxes on plant equipmentFire insurance on plant equipmentMarketing promotionMarketing salariesDistribution costsCustomer-service costs | II. Explain the need for, and operation of, different costing methods on the information given the above scenario. Different industries follow different methods of costing because of the differences in the nature of their work. The various methods of costing are as follows: 1. Job costing: is concerned with the finding of the cost of each job or work order. This method is applied where work is undertaken on receiving customers’ special requirements and each order is of comparatively short duration. 2. Contract costing is applied for contract work like construction of dam building civil engineering contract etc. each contract orShow MoreRelatedEthical Issues Of Financial Accounting984 Words   |  4 Pagesthe reporting to whom. Financial accounting is meant for external reporting to all who are interested in the company’s activities. But in management accounting it is altogether an internal reporting aimed at helping managers in discharging their responsibilities. Financial accounting basically contains monetary information. But managerial accounting will contain both monetary and non-monetary issues that are helpful to the management. For example financial accounting will show only finance relatedRead MoreRyanair Plc : A British Airline And Will Provide A Brief Summary About The Company1636 Words   |  7 PagesIntroduction: This essay is about Easyjet Plc which is a British airline and will provide a brief summary about the company. It will make arguments on how Management Accounting information could aid the managers of the business, evaluating how Budgeting, Variance Analysis and Activity Based could be utilized within the company and will provide ways in which the managers could keep in mind to make recommendations and decisions. EasyJet Plc: EasyJet Plc founded in 1995 by a Greek Cypriot businessmanRead MoreAccounting (Managerial) 530 Portfolio Case Study978 Words   |  4 PagesAccounting (Managerial) 530 Portfolio Case Study Imagine you are applying to become a trainee in a management consulting company, Solutions Inc., which claims to deliver innovative solutions. They are looking for innovative employees who engage with their work. The selection process will be rigorous. You know you will be asked to submit reports based on questions regarding your knowledge of management accounting practice and strategic management accounting. To provide a context for the reportsRead MoreA Perspective Of Traditional Budgetary System1577 Words   |  7 Pagesthe traditional budgeting system has been found in both private and public sector organisation, it may be seen that it is crucial component of business since it may be more relevant to the current business environment. In addition, primary budgetary system already has overcome current business challenges and been facing an increase of competitive in business context. However, there are still some exist potential risks to cover current business challenges to set as a business accounting model to increaseRead MoreToyota s Performance Using Evaluation And Control Techniques1309 Words   |  6 Pages Toyota, one of the biggest car makers in the world, is famous for its effective manufacturing and costing systems which have served as role models for many companies on an international scale. One of its most popular manufacturing and costing systems is the Toyota Production System (TPS), launched in the 1980s. Toyota Production System (TPS) is based on a form of lean manufacturing and accounting, first developed and used by Ford Motor Company in the 1920s (Iuga and Kifor, 2013). In this assignmentRead MoreBUS 630 Final Paper1617 Words   |  7 PagesDecision Making with Managerial Accounting Managerial accounting is essential for decision making. Making the best choice depends on the managers goals, the anticipated results from each alternative, and the information available when the decision is made (Schneider, 2012). The different techniques associated with managerial accounting are very helpful in the decisions that need to be made. In order to truly understand decision making with managerial accounting one must first discern exactly whatRead MoreEssay on Truth and Consquence1335 Words   |  6 PagesCorporation Strategy-Driven Costing amp; Lean Management Kenco Engineering Corporation Strategy-Driven Costing amp; Lean Management Question 1) Generally Accepted Accounting Principles require that product costs include all manufacturing costs and only manufacturing costs. Activity-based costing usually does not include all manufacturing costs and will often include nonmanufacturing costs. Therefore, ABC is not currently acceptable under GAAP. Kenco’s costing system is preferable under GAAPRead MoreBenefits of Activity-Based Budgeting1467 Words   |  6 Pagesbasis to the advent of ABB. Nowadays, more and more companies start to use ABB in the budgeting process. Referring to ABB, companies do well in their budgeting period. This shows that ABB itself has many outstanding characters. In this article we will compare it with traditional budget method, so that it could give us a general survey about the characters and benefits ABB has. What is Activity-Based Budgeting (ABB) Definition of ABB Brimson says ABB is a managing process that based on the activityRead MoreEasyjet Is A British Airline Based At London Luton Airport1564 Words   |  7 Pages251) (1,182) Profit before tax 581 478 Tax charge (131) (80) Profit after tax 450 398 MANAGEMENT ACCOUNTING IN EASYJET PLC Both financial and management accounting are important tools in a business but both have different purposes. Financial accounting is used to present the financial health of an organization to its external stakeholder. However, management accounting is the process of preparing management reports and accounts that provide accurate and timely financial and statistical informationRead MoreCost Management Strategies For An Organization1590 Words   |  7 Pagesavailable, helps to sell other services for an organization. Budgeting tools: Managerial accounting people use budgeting tool and technique to manage money related information that assure us that a task is supported sufficiently and can be finished inside of the assigned budget. Utilizing models, formats and number crunchers, a budgeting tool gauges precisely, overview carefully and oversees risk properly. These tools assist with management convey the undertaking spending plan status with whom ordinarily

The Controversy Over the Medicinal Use of Marijuana...

The debate about marijuana in the United States is ever changing and not lacking in attention by any means. Just the topic of marijuana legalization brings about varying opinions on many different levels and which has the potential to divide a country, a state, a county, a city and in some instances, maybe a household. The topic of marijuana and its legalization for whatever reasons contains within it, many topics which the debate currently revolves around. However, the debate to decriminalize marijuana for medicinal purposes is the most profound. But, many who do not know may ask the questions. Who is involved in the debate and for what reasons? How has it affected our society or nation as a whole? Or, what is the past and what may†¦show more content†¦Advocates for medicinal marijuana argue that clinical tests have established that marijuana has definite and valid therapeutic values. It is the Tetrahydrocannabinol (THC) in marijuana that is the active chemical comp onent for the relief o pain and symptoms. Marijuana suppresses AIDS-related nausea and nausea in patients undergoing cancer chemotherapy, along with appetite loss and abnormal pressure in the eye which leads to glaucoma, the #1 cause of blindness. Marijuana is also believed to be a safe and inexpensive alternative in treating muscle spasms, epilepsy, anorexia, asthma, insomnia, depression and other disorders. Marijuana is not only believed to help with physical ailments, but psychological ones as well. A former chairman of the 1991 established Office of Alternative Medicine’s (OAM) Program Advisory Council said, â€Å"When used appropriately, marijuana could be extremely helpful to people undergoing certain kinds of emotional crises.† Then there is the opposition who says that there is still no consensus that confirms marijuana as a legitimate medicinal agent. The opponents believe the THC damages the brain, the heart, the lungs, the reproductive and immune systems, and that marijuana use is linked to increased aggressiveness and violent behavior. It is also reported to reduce memory, inhibit driving ability, limit attention span, increase the risk of schizophrenia,

Weapons and Personal Protective Equipment Free Essays

When protecting individuals from others that may wish to do them harm, kidnap them, or just be near them because they think that the person he or she is stalking is theirs in some way it is important to protect oneself first. In today’s world of popularity of movie stars and political figures it has become more increasingly important for those individuals to hire personal protective agents. For an agent to do the best job that they can they must first protect him or herself or he or she will not be able to protect his or her client. We will write a custom essay sample on Weapons and Personal Protective Equipment or any similar topic only for you Order Now The use of personal protective equipment and weapons has become more popular then it was in the past. Personal protection agents must worry about the use of weapons, personal protection equipment, and the use of force so they can protect themselves and their client to the fullest. Weapons When protecting someone from would be attackers or those that wish to harm the client the use of weapons may be necessary. Many different types of weapons are available for agents to use. Non-lethal weapons like tasers, stun guns, pepper spray, bean bag guns, and rubber bullets. These weapons are all designed to slow down the individual and allow the agent to take control of the situation by restraining the attacker. Non-lethal weapons are designed to allow the agent to resolve a dangerous situation. The use of non-lethal weapons by personal protection agents can de-escalate a situation in which, greater force may have been used. Not all situations can be resolved by the use of non-lethal weapons. In the situations that require an agent to carry a gun or a lethal weapon the agent must first receive the proper training on the use of the weapon. Each state has different guidelines on the use of firearms and restrictions of who can possess a firearm. When the agent becomes fully trained in the use of a firearm and obtains the proper permits and licensing the agent protects his or her self from many civil liabilities. When an agent has been properly trained this will help to eliminate any unnecessary accidents. Proper training will allow the agent to assess the situation entirely before he or she discharges a weapon and injures an innocent by-stander. Weapons will allow the agent to fully protect him or herself, and give him or her capability to protect his or her principal to the fullest. When a dangerous situation arises a protection agent must be ready to do whatever it takes to keep his or her principal safe. By arming themselves with either non-lethal or lethal weapons they can ensure that the principal is well protected. Personal Protection Equipment According to a 1997 Bureau of Justice Statistics survey of 700 state and local law enforcement agencies with 100 or more officers, approximately 40% of sheriff’s and municipal police departments, and 25% of state and country police departments require all field officers to wear body armor, compared to slightly less than 30% in the same survey conducted in 1993 (Body Armor, 2009). The top five threats that face police officers and protection agents are blunt trauma, hypodermic needles, knives, bullets, and homemade and pointed weapons. Along with weapons agents must also protect themselves with life-saving equipment. The use of bullet-proof vests and body armor will help the agent to prevent him or herself from being fatally shot while on duty. By requiring the principal wear a vest also this will increase the survival of the principal. The use of body armor will help to defuse a potentially fatal situation. It is important for agents to remember that the decision to choose a protective equipment item should not be because it is comfortable or it looks good on him or her. The choice of protective gear should be based on the level of threats that may be present. The higher the threat level the stronger the protective gear. If it may be a fatal situation, then the agent should choose full body armor. This decision should also apply to the person who is under protection. Not all people that are being protected will require the use of such drastic equipment but by using other equipment can decrease their vulnerability. Use of Force The use of force has always been a questionable tactic in law enforcement and security fields. Everyone always questions how much force is needed, was the force justifiable and could the officer have done something differently to deter the use of force. By teaching officers and protection agents what is the appropriate level of force and in what situations force can be stronger will help to prevent unnecessary questioning by the public and the media. Most agencies have guidelines and policies that outline the use of force. These guidelines describe the escalating continuum that is appropriate for officers and agents to use. The use of force continuum is designed into five separate levels. Level one is the simple presence of an officer or agent. The agent is non-threatening and professional, and the mere presence of the agent is to act as deterrence for an attacker. Level two is the verbalization level. This is when an agent uses verbal commands such as please step back, stop, or do not move to make the individual to stop his or her approach. This is a non-physical stage and is used to let the attacker know that there is someone present to stop him or her if he or she continues. Level three is the empty hand technique. Officers or agents use two types of empty hand techniques. The first is a soft empty hand technique and is the use of grabs, holds, and joint locks to restrain the individual. The second is hard empty hand techniques and the agent uses punches or kicks to subdue the attacker. This step is used when the attacker is noncompliant to the first two levels of the continuum. This level is also used in conjunction with level two, the use of verbal commands such as stop or I will have to restrain you. Level four is the use of less than lethal methods. This level is broke down into three sections. The first is blunt impact, the use of a baton or a projectile to immobilize the individual. The second is the use of chemicals. These can include pepper spray, mace, tear gas, or other chemical sprays that are used to immobilize the attacker. The third type of less than lethal force is the use of conducted energy devices. Officers or agents may use CEDs to immobilize an individual. CEDs discharge a high-voltage, low-amperage jolt of electricity at a distance (U. S. Department of Justice Office of Justice Programs, 2009). The final level of the use of force continuum is lethal force. This is the final choice among agents and officers. Lethal force is only used when all the other levels have been exhausted and the agent or officer is left with no other choice then to use lethal force. It should only be used if the suspect poses a serious threat to the agent or the principal. The use of force must be justified in any case and the agent must be able to clearly state why he or she believed the level of force that was used was needed. In no circumstances should an agent use force if there is no reason for its use. When confronted by a situation, it is not uncommon for an agent of officer to move from one level to the next of the continuum within a matter of seconds. Situations can escalate from non-threatening and not serious to lethal within seconds. It is all on how the situation is dealt with and how determined the individual who is posing the threat is to escalate the situation. Summary Whenever an agent is assigned to a protective detail, it is important for them to make sure that they assess the situation for every aspect that is needed to determine the level of protection for his or her principal. When protecting individuals, it is important to remember that every aspect of the detail is assessed and that the agent communicates fully with his or her team. This will allow the agent and others involved to make sure that there will be no surprises and that he or she are ready for anything that may happen. Agents can never underestimate their potential adversaries. If they do they may not be fully prepared for what is about to happen. They must also protect themselves with weapons and personal protection equipment so that they are not harmed. This will help to increase the success of the assignment and will ensure that the principal is well guarded. Agents must also be trained and knowledgeable in the use of force continuum. This will keep them from committing a needless mistake while protecting their principal. By being fully trained and completely prepared for assignments personal protection agents can do their job better and give their principal the opportunity to relax with the knowledge that they are fully protected no matter what may arise. How to cite Weapons and Personal Protective Equipment, Papers

Project Communication Human Resource Champions

Question: Discuss about the Project Communication for Human Resource Champions. Answer: Introduction: There is a valuable need to have an agenda in every project meeting. Meetings which are done without any proper agenda often lead to chaos and disheveled feathers. An agenda is the best way to communicate to attendees through which the orderly processes involved in the meeting are being conveyed (ACTION, (2013). An agenda is something that makes sure that the meeting does not go out of track and that the customary operations along with special projects are being preceded as per the objective. An agenda helps in preparing for the meeting and scheduling the issues that needs to be discussed. It is sent out in advance in order to give attendees enough time to make available any required updates or suggest any specific issue that needs to be included. Reviewing of the agenda prior to a meeting offers sufficient length of time to attendees to put together documents and relevant reports in accordance to the meetings requirement (Ulrich, 2013). The sole purpose of having an agenda and sending it out in advance is to give attendees the required time to prepare themselves for the meeting (Srikanth et al., 2012). The person in charge of such a meeting can exercise his power and control over the discussion flow and the issues covered. Productivity of the meetings gets enhanced through agendas. It is for the better understanding of the attendees that agendas are prepared through which they know that all the areas listed on the agenda are likely to be discussed and would move at a pace that makes certain all the specified areas are enclosed (Haug, 2013). Agendas clearly state the action items and the responsible people for the same. Agendas play a vital role in zeroing in on areas that requires a decision to be made along with clearing the way for progress. Other components apart from the agenda that is necessary for successful project meetings: Agenda is important, but there are certain other things that need to be considered for successful project meetings. Notice: When a meeting is to be arranged, a notice is send to all the members who are required to attend it. A notice should be circularized under proper authority and it should consist of date, time and place (Hotel, 2013). The purpose of such a meeting should also be included in the notice. Minutes of Meeting: The minutes of the meeting are the recorded discussions which are taken into consideration. It works as an important and useful document to refer back to focus on what actions was taken and when it took place (Morris et al., 2013). The document states the people who were present in the meeting and the actions taken on certain matters and the people responsible for the same. Quorum of Meeting: A quorum can be defined as the minimum number of voting members who needs to be present in a meeting for conducting business in the groups name. A meeting cannot start until and unless there is least number of voting members. Chairperson of meeting: The chairperson for a meeting is a person who is being appointed to look over the proceedings of a meeting, ensuring the attendees are in line with the principle of the meeting. People responsible for creating, maintaining and updating the documentation around project meetings: Business Analyst is the one responsible for developing, maintaining and updating the required documentation around the project meetings. They are the people who are responsible for preparing reports and presenting the higher management with exact analysis. An administrative professional is often being presented with the job of taking the minutes at meetings. His role is to keep details of all the discussions and an action plan of what is to be done and by whom and how it is to be measured. In meetings when a group produces a list of ideas, it is his job to record the same for future reference. Reference: Action, A. I. (2013). Meeting Agenda.circulation,12, 19. Haug, C. (2013). Organizing spaces: Meeting arenas as a social movement infrastructure between organization, network, and institution.Organization Studies,34(5-6), 705-732. Hotel, D. (2013). notice of meeting. Morris, F., Gilliland, S., Townsend, C., Navamar, R., Present, G., Millikin, M. (2013). minutes of meeting. Srikanth, H., Denner, G., Hammer, M. F. M., Murray, S. R. (2012).U.S. Patent No. 8,214,748. Washington, DC: U.S. Patent and Trademark Office. Ulrich, D. (2013).Human resource champions: The next agenda for adding value and delivering results. Harvard Business Press.

US Legislations on Chinese Imports

Recently, the US government has exerted pressure on China to undervalue its currency. Since 1995, China has kept a fixed exchange rate of $1:8.28 renminbi. Consequently, the US considers China’s fixed exchange rate as a barrier to international adjustment and transmission of price indicators.Advertising We will write a custom essay sample on US Legislations on Chinese Imports specifically for you for only $16.05 $11/page Learn More This phenomenon creates a risk to the United States’ economy. The legislation that was introduced in the Senate recommends that a tariff be imposed on Chinese imports if China fails to review its fixed exchange rate. According to the sponsors of this bill, 27.5% is the standard rate that must be used to undervalue China’s currency. Several reasons have been put forward to justify the introduction of this bill. For example, under Article 21 of the General Agreement of Tariffs and Trade, member states of the World Trade Organization are allowed to take any necessary steps to protect their security interests. The argument in support of this bill is that the US interests and its manufacturing sectors are negatively affected by the artificially cheap Chinese imports due to China’s fixed exchange rate (McKibbin and Stoeckel 1). Some Washington insiders doubts whether the Senate bill will be implemented by the US government. Nevertheless, a number of economists argue that such an action is justified. For example, those in support of this bill suggest that the US manufacturing sector should be granted countervailing duties as a protection against cheap imports from China, including the Chinese fixed exchange rate. On the other hand, China has conceded that their fixed exchange rate needs to be more flexible. Although they not ready to change their currency policy, they have proposed three solutions to this impasse: raise the foreign exchange trading volume; bolster its financial secto r and policies in order to make the sector more elastic to fluctuations in exchange rate; and devise foreign exchange tools for trading currencies as well as currency risk management via hedging (McKibbin and Stoeckel 2). There is a mixed-up perception among the US legislators about the need for China to adjust its currency policy. The US legislators consider the widening of the US current account and trade deficits; the immense growth of Chinese imports and the lack of proportionate growth of US exports to China as unjust trade and thus the need for China to devalue its currency. According to some experts, the US current account deficit is caused by the anticipated returns to capital and this phenomenon is simply reflected by trade performance (McKibbin and Stoeckel 2).Advertising Looking for essay on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More As an emerging economic powerhouse, China will not allow to be manipu lated by the US. There are several responses that China might adopt in face of hostility about unfair trade and currency revaluation. For example, China may challenge the legitimacy of the action taken by the United States under Article XXI of the GATT. However, this could take several years before the issue is deliberated on. Alternatively, China could retaliate by enforcing tariffs on some imports from the United States such as Caterpillar earthmoving gear and Boeing airplane in order to consolidate its status among special interests in the US. Given that it is hard to predict how China will respond to the Senate bill on Chinese imports and currency devaluation; the most probable Chinese response could be the introduction of a general tariff on exports from the United States to China (McKibbin and Stoeckel 3). Work Cited McKibbin, Warwick, and Andrew Stoeckel. â€Å"What if the US Imposes a Tariff on China’s Exports to Force a Revaluation?† Economic Scenarios. com 11 (2005): 2-8. Web. This essay on US Legislations on Chinese Imports was written and submitted by user Regina Daniels to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Port Security Challenges

Port Security Challenges Tackling the issues associated with port security is of high significance for international trade. Beginning from 2001, the reality of the terrorist threat to America’s ports has increased considerably including the risk of the nuclear attack with the so-called â€Å"dirty bomb†.Advertising We will write a custom essay sample on Port Security Challenges specifically for you for only $16.05 $11/page Learn More However, terrorism is not the only port security challenge. Illegal human and contraband trafficking, piracy, and cargo security are other major port security risks. In the following paper, the problem of port security and its connections to the international trade will be observed in more details. The security challenges associated with port security are terrorism, piracy, illegal human and contraband trafficking, and cargo security (Blake, Schwartz, Schwartz, 2013). Each of the fields identified has the broad scope and variety of dimens ions. With regards to this fact, port security guards face the tremendously difficult operational task that becomes even more complicated owing to the complex structure of ports, complicated system of port authority distribution between the public and private stakeholders, and interference from multiple governmental and private agencies (Blake et al., 2013). The significance of mega ports to international trade can be hardly underestimated since they are the main processing harbors for over 80 percent of overseas commerce (Blake et al., 2013). In connection to mega ports, the tactics of the weak or confronting an enemy with the low-tech approaches confounds the tactics of the strong or doing the same with the highly technological weapons by means of implementing unexpected solutions (Blake et al., 2013). Sadly, terrorists have learnt how to implement the tactics of the weak quite effectively, which can be proved by the high number of dangerous occurrences on the maritime transport a nd in ports committed by them annually (Blake et al., 2013). However, the system of security in mega ports effectively implements to eliminate terrorists’ efforts and thus, the significance of these ports are crucial. In line with the above-mentioned information, the importance of rethinking asymmetric threats is conditioned by the changes that take place at the global arena (Blake et al., 2013). Terrorists begin to implement the newest and the most unpredictable methods to attack the vulnerable points in the port protection system. The society is left no other choice but to develop to the more complex and sophisticated safety and security systems.Advertising Looking for essay on transportation? Let's see if we can help you! Get your first paper with 15% OFF Learn More Moreover, the threat of the â€Å"dirty bomb† which is the type of fission weapons remains high (Cruise, DErman, Grillot, 2013). Generally speaking, any bomb containing nuclear m aterials can be referred to as the â€Å"dirty bomb†. The relationship of this threat to port security is inevitable because placing such bombs into cargo is not a very complicated task due to the existing security gaps. The reality of a terrorist nuclear threat to America’s seaports is thus quite high. The situation is getting worse because of the sheer size of cargo being operated in ports on a daily basis and absence of the well-designed system of central authority overseeing the maritime system (Cruise et al., 2013). In conclusion, the vulnerability of American ports to the terroristic threats continues to be the reason of concern for both the government and commercial institutions engaging in the international trade. With regards to this problem, it is the high time to rethink asymmetric threats and undergo the needed changes both in thinking and implementing the newly developed security strategy in practice. References Blake, P., Schwartz, D., Schwartz, T. M. (2 013). Upgrading NY-NJ Harbor: risks and challenges. International Journal of Business Continuity and Risk Management, 4(3), 266-282. Cruise, R. J., DErman, V. J., Grillot, S. R. (2013). Protecting Our Ports: Domestic and International Politics of Containerized Freight Security. New York, N.Y.: Ashgate Publishing, Ltd.

Morals, Utilitarianism, Social Essay Example | Topics and Well Written Essays - 1000 words

Morals, Utilitarianism, Social - Essay Example His nine year old adopted daughter is not bleeding but she has is slowly passing out and is complaining that she is feeling dizzy, cannot breath properly and her vision is hazy. The ambulance arrives and can only competently attend to one patient, take her to the nearest hospital, which is 20 kilometers away, and come for the other victim. If they take his seven year old daughter, it is relative his nine year old daughter will make it that long. His seven-year-old daughter is his real daughter and there is that risk that she might pass out if they take his nine-year-old daughter first. He is torn between which is a lesser wrong; letting his adopted daughter who is at the verge of becoming vegetative be left behind, or his seven year old daughter who is bleeding profusely. Utilitarian theories are based on utility, which is aimed at generating excellent results. These theories intend to maximize the good in every situation by selecting the best possible alternative, while curtailing t he negative alternatives to an event. Utilitarian theory associate a good act with happiness and a bad act with sadness, and use this to determine if an action to be performed is morally right or morally wrong. If the net effect will lead to happiness, then it is morally right but if it will lead to sadness, then it is morally wrong (Hull 1-10). ... Utilitarian theory calls for you to always put the interest of others first before your own personal interest. The ultimate positive goal like honesty, chastity, charity outweighs all the risks and shortcomings of procuring the activity. This means there is a standard in which each activity is performed to elicit the same results over a period of time (Hull 1-10). Kant’s deontology theory asserts that every divine being has the duty to do what is right at all times. Unlike other theories, this theory does not prescribe a formula that needs to be followed but rather provides tests that have to be performed when evaluating the conduct as pertains to a morally significant situation. This theory asserts that good will is intrinsically good hence every individual should be compelled to do good at all times. Whether doing well causes sadness to some people and happiness to others, this call for a duty to do good at all times. Consequently, Kant’s theory states that through ha bitual performance of what is right, it translates to good will and one does not feel compelled to do it. The good will comes automatically (Hull 1-10). Kant’s deontology theory asserts that the consequences of an action do not determine its being right or wrong. This determination is made by the motive and the intentions that are compelling the individual to do the act. Kant’s theory confers that for an action to be morally sound; it has to be on principle not on impulse. The latter does not justify it to be a morally right action since it is majorly done because of sympathy, which might not be standard for every individual. However, the former is standard for every individual and hence qualifies an act done out of principle (ethics) to be morally right (Hull 1-10). Applying the component

Spss assingment Speech or Presentation Example | Topics and Well Written Essays - 500 words

Spss assingment - Speech or Presentation Example raw score table above, it is evident that the use of calculator results into a very high mean score of 116.60 compared to without the use of no calculator. However, in calculator use, the standard deviation of the score is 7.1 compared to 5.1 without calculator. The amount of spread is higher on using a calculator. The t-test shows that, the score with and without a calculator is statistically different at 95% level of significance with a p = .000. in this case, the comparison of the means in the best test used since mean measures centrally the whole data. The mean of the scores in not special education is 106.60 with a standard deviation of 11.62 while that for special education is 106.70 with a standard deviation of 12.74. The mean difference is not statistically different at 95% level of significance and p = .986. This shows that, special education and not special education have got almost the same score level. The mean score for the recently traumatized is 32.15 with a standard deviation of 25.87. The not recently traumatized had a smaller mean of 31.80 with a standard deviation of 24.72. The mean is the best measure of central tendency used to determine the data distribution. The standard deviation on the other hand is the best in showing the data

Accounting Cycle Research Paper Example | Topics and Well Written Essays - 750 words

Accounting Cycle - Research Paper Example An organization that depends on the accounting cycle to create outputs that are needed to evaluate the financial performance of an organization is the Security and Exchange Commission (SEC). The SEC mandates that public corporation release financial statements at least once a year. The amount of time that it takes to complete the accounting cycle is typically one year. Due to SEC regulations publicly traded companies have to compress their accounting cycles in order to release quarterly financial statements. The primary players that are involved in the preparation of financial statements are the employees that belong to the accounting department. The collective efforts of all accountants of a corporation allows the accounting cycle to run smoothly and serve its purpose of enabling companies to compile financial statements that show the financial performance of a corporation. Some of the users of the financial information formed by the accounting cycle include: lenders, employees, business partners, and shareholders. The person or job position that is responsible for the completion of the accounting cycle is the controller. The controller is considered the top accounting position in any organization. The controller is responsible for the preparation of the different steps that lead to the release of financial statements. Another important executive position that closely monitors the work of the accounting department is the chief executive officer (CEO). The CEO is responsible for the ent ire performance of an organization. They must comply with the demands of different stakeholders groups. A few decades ago the accounting cycle was created manually with the use of traditional accountings books such as the general journal and the ledgers. Accountants would manually keep track of the system through these two mechanisms and other tools to create an accounting information system. Nowadays technological advances have made the job of accountants much

Causes And Effects Of Child Abuse

Causes And Effects Of Child Abuse Child abuse remains a significant problem around the world. The reasons for child abuse are diverse and tend to be different from a situation to another. It is found that children of different disabilities such as hearing, learning and visual impairment are at higher risk of being abused especially from their care givers. Another cause is Low socio-economic status and high social stress which lead some people to abuse drug and alcohol. Hence the severity of alcoholism and drug abuse increase the tendency to abuse others increases as well. Also it is clear that children of young ages are more likely to be abused by females than elder children who are abused more by males. Moreover, the abusing childhood experience can be a cause for an adult to abuse children, especially if this adult suffered rejection, maltreatment and violence in his or her childhood. The end effects of child abuse can be shown as physical effect which range from minor injuries to severe brain damage and even death. Another effect is the psychological manifestation where the child may have low self esteem and depression. Furthermore, the social effects associated with undesirable behaviors such as criminal behaviors and alcoholism. Causes and Effects of Child Abuse Child abuse is a major public health crisis. It affects children of all ages, colors, social classes and ethnic groups. The latest statistics estimate that more than 900,000 children are victims of child maltreatment. Abuse occurs at all ages but is most common in younger children. Child abuse may manifest as skin injuries, skeletal trauma, head injury, or many other forms. (Tenney-Soeiro Wilson, 2004). In fact, there are several causes for child abuse like in children with variety of disabilities or behavioral problems who can increase parental stress to the instant that causes child abuse. Moreover, low socio-economic status and high social stress are strongly linked with abuse. Also a personal history of abuse and rejection may lead a person to abuse others. In addition, there are also certain and important effects of child abuse and neglect on the physical, psychological, and behavioral development of children. Thus, these consequences affect the victims themselves and society they live in. Causes of Child Abuse To begin with, there are several causes that lead to child abuse and neglect. First of all, children with physical disabilities, learning disabilities, visual and hearing impairments, low birth weights, and physical health problems are at slightly increased risk of being physically abused. Also prematurely born and chronically ill children are at same risk level. In other words, children who for one reason or other place stress on psychologically vulnerable parents are most at higher risk of abuse. Children with disabling conditions can increase stress on parents because such children are difficult to manage specially among inexperienced parents. Children that show significant cognitive impairments, or those that barely communicate, or who are limited in mobility due to disability can be considered as chronic stressor for child care providers (Howe, 2005). Low socio-economic status and high social stress also play a role for physical abuse of children. Here the children usually descend from parents with typically poor educational achievements. Many social conditions raises the risk for child abuse and these conditions include poor housing condition , unemployment ,large family size , illness and the presence of new baby in the family .Physical abusers of very young children are more likely to be female, while abusers of older children are predominantly, though not exclusively, male. However, there is a tendency to overestimate maternal abuse and underestimate paternal or male abuse (Corby,2000). Whatever the age of the child is, most of child death occurs as a result of male violent behavior. Parents with depression and a personality disorder, and drug or alcohol abusers, are at higher risk of harming their children physically. In fact the more severe the alcoholism, the more likely violence is to occur. Parents who are alcohol abusers or with mental problems are typically subjected their children to prolonged physical abuse and neglect. Last but not least, it is perhaps not surprising to learn that the childhoods of many physically abusive parents turn out to have been cruel and loveless. Children that are killed or murdered are more likely to be killed by their mother if she suffered from some sort of maternal rejection or neglect during her childhoods. Parents who extremely suffered from family arguments , witnessed home violent behavior, physical maltreatment, absence of warmth, cruel punishment, and parental mental health problems were at higher risk of being aggressive and intrusive with their own children. Mothers who were physically abused in childhood are more likely to react to helplessness and need with hostility, while sexually abused mothers appear more likely to react to their children by withdrawing. And Crittenden, reviewing 35 years of research in the field of physical abuse, concluded that parents at the dangerous extremes of otherwise common child-rearing practices are those who live in the most dangerous circumstances and have themselves experienced the most danger in the past (Crittenden, 1998). It can be concluded that all physically abused children become physically abusive parents themselves, the majority of physically abusive parents were themselves physically abused and felt neglected during their childhoods. Abused parents that do not abuse their children are more likely to had support from their partner, had a positive relationship with an adult (for example, a teacher or a relative) during childhood, or received some form of therapy during adolescence. The majority of abusive mothers report being severely beaten in childhood by their own mother, while about half say their father attacked them. Moreover, children who witness violence between their care providers are more likely to become violent and difficult to manage. Such behavior simply adds to the mothers stress and tendency to deal with her children intemperately. In addition, if abused children become parents at a relatively young age, their ability to remain available and responsive under the stresses and strains of looking after their own children is limited. For example, physically abusive mothers were exposed to more stressors and less emotional support in the previous year compared with mothers who had not physically abused their children. A review of theoretical approaches shows that an abusive parents own abusive childhood is believed to be a more important factor for predicting child physical abuse than aggressive models outside the parents personal network (Coohey Braun, 1997). From the same review we can conclude which history of violence experience is best to predict if the mother is more likely to abuse her children or not. Its found that assaults by three types of well-known network members (her own mother, a previous partner, and current partner) increased the chance that a mother would physically abuse her children. Being abus ed by ones own mother dominated the effects of all other predictors. The second most important probability effect was a current abusive partner (Coohey Braun, 1997). Effects of Child Abuse As a result of the above causes, there are certain effects that might result from child abuse. Research now shows that the physical, psychological, and behavioral consequences of child abuse and neglect impact not just the child and family, but the community as a whole (Iannelli, 2007).To start with, the physical effects range from minor injuries to severe brain damage and even death. Physical abuse in infants and children can lead to brain dysfunction and sometimes to death. Most death victims of abuse and neglect are under age 5. In 1991, an estimated 1,383 children died from abuse or neglect; 64 percent of these deaths were attributed to abuse and 36 percent to neglect (McCurdy Daro, 1992). A child does not need to be knocked on the head to get brain injuries. Its has been indicated that infants who are shaken vigorously by the extremities or shoulders may sustain intracranial and intraocular bleeding with no sign of external head trauma. Thus early neglectful and physically abus ive practices have destructive consequences for their small sufferers. Physically abused children have been found to have more mild neurologic signs, serious physical injuries, and skin markings and scars than their non-abused peers (Kolko, Moser, Weldy, 1990). Not only is that but for most abused children fractures common. Multiple fractures and fractures in different stages of healing are also findings that may indicate abuse and emphasize the need for obtaining full skeletal surveys on children under 2 years of age when abuse is suspected (Hyden Gallagher, 1992). In addition, burns account for approximately 10% of all child abuse and have a mortality rate of 30% (McLoughlin Crawford, 1985).For most abused children burns are common and well marked especially on the dorsal aspect of the hand buttocks and perineum. Children who have been sexually maltreated, and some who have been physically neglected, have shown discriminating sexuality and signs of genital manipulation. For the most part, serious biological effect of child and adolescent sexual abuse is the risk of sexually transmitted diseases, including HIV and syphilis. Furthermore, abused children show higher levels of depression, hopelessness, and lower self-esteem especially in physically and sexually abused children. The longer period of physical abuse the greater emotional difficulties are found in those children. Also anxiety symptoms such as fearfulness, phobias, insomnia and nightmares may manifest in such cases. These symptoms may prolong and produces serious mental health consequences such as Difficulty establishing and maintaining relationships, eating disorders and suicidal attempts. What is more is that physical violence and unsociable behaviors are among the most consistently recognized childhood outcomes of physical child abuse. Sufferers of child abuse and neglect are at higher risk for criminal behavior and running away. Considerably less is known about connections between childhood abuse and other problem behaviors, such as teenage pregnancy, alcohol use and drug abuse, self-destructive behavior, and suicide. Many children who suffer from the psychological effects of child abuse often become child abusers themselves or can become perpetrators of violent crimes. Many inmates in our jails and prisons have been victims of child abuse (Dunning, 2004) .Alcohol and drug use are both illegal for teenagers, creating a natural confusing of alcohol or substance use with criminal behavior. For example, alcoholics often attempt other destructive behaviors, including suicide attempts (Schuckit, 1993). Diagnoses of alcoholism are complicated by the presence of antisocial personality disorder, which in turn, may include components of criminal behavior and sexual promiscuity. To sum up, there are multiple causes that lead to child abuse and neglect. In addition, it appears that there are dangerous effects that results from child abuse. Therefore, a number of primary and secondary strategies can be taken to prevent the several types of abuse and child abuse consequences. The primary strategies include parents training on parenting skills and dealing with disabled children, children education on self defense and report of any type of abuse. The secondary efforts should concentrate on investigation of child abuse reports by child protection agencies, clinical treatment of physical and psychological injuries, family counseling, self-help services, the provision of goods and services such as relief care, legal action against the abuser, and removal of the child or the offender from the home.

Stereotypes :: essays research papers

Stereotypes are the organizational factors that virtually shape the way we think in 20th century America. They somehow manage to categorize some of life’s most complex matters into nice distinct sections. Classifications and organization, at first glance seem to be useful in distinguishing various aspects of modern life. However, these grouping methods can be very inaccurate, leaving erroneous ideas in the minds of citizens on a global level. Stereotypes, though originating as convenient sorting mechanisms, instead, influence our thinking process. By instituting broad categories, establishing virtually immovable terms, and, often, being mistakenly identified as facts, stereotypes affect the mental process of humans. Originally used as an organizational tool, stereotypes were simply broad generalizations about subject matters. These ideas weren’t necessarily meant to cause the feelings of anger that they do today, but to classify ideas. However, possibly the most apparen t problem with stereotypes is that the sort very intricate subject matter into large, broad categories. For example, human beings are too complex to use generalizations like, â€Å"all blondes are dumb† or â€Å"all smart people are nerds.† Stereotypes use wide terms, to simplify subject matter, but this attempt often ends in an inaccurate result. Despite their wide generalizations, stereotypes establish virtually immovable terms. For example, Third World countries were hastily grouped together not because of social or economic similarities, but out of convenience. Since that time, the industrialized nations have harbored this stereotype that the third world is land of starving children and savage tribes. Despite decades of vast improvement, this stereotype remains unchanged. This rigid stereotype has caused many citizens to embrace a false view of the Third World nations and its citizens. Stereotypes, clearly, should not be mistaken for factual information. Although t here may be a certain amount of truth to the statement, the generalization is often inaccurate. Unfortunately, many people believe this information to be not only truthful, but factual. Since most Americans have not visited a Third World country, they believe many misconceptions to be true. In reality, these stereotypes are often wrong. They may apply in some instances, but they should not be considered factual.

Czech Literature Essay

1. Characterize the main defining points of Czech pre 19th century history. Czech literature encompasses the provinces of Bohemia, Moravia, and Silesia. The Czech literature is divided into many periods, the Middle Ages, the Hussite Period, the Baroque period and the enlightenment that ushered in the 19th century Czech literature. Czech literature is unusually tri-lingual, utilizing Czech, Latin then German. Most of the writers before wrote in other languages (i. e. German) that’s why some of these writers and their works were classified as Austrian Literature. Early evidences of Czech poetic work around 12th centuries are the two songs, Hospodine, pomiluj ny (Lord Have Mercy Upon Us) and Svaty Vaclave (Saint Wenceslas). In the 13th century, various political, social and cultural changes happened. Epics such as Alexandreis, the Chronicles of Dalimil, the lyrical pieces Island Song and Cunigund’s Prayer, signaled the birth of a unique Czech literature. Enters the Hussite Era wherein the sole purpose of the literature was to expand and spread the arguments and doctrines of Jan Hus. Jan Hus was a theological writer at the beginning of the 15th century wherein he wrote mostly in Latin, and then Czech later on. Nonetheless, he published a compilation of his sermons in Czech and created rules of orthography and grammar that would later on be the foundation of modern Czech. Jan Hus’ works catered to the masses and mostly consist of social situations. This period truly developed Czech religious songs as alternates for Latin hymns and liturgy. However, Hussite Literature was oftentimes invalidated by works defending Catholicism just like Jan Rokycana’s works. Humanism, a new trend in Bohemia replaced the Hussite era. This form of literature mainly dealt about rival writings of Catholics in Latin and Protestants in Czech. However, the Catholics finally emerged victorious after the Protestants were defeated in the Battle of the White Mountain. Therefore, there was persuasive re-Catholicization that leads to confiscations and eviction of all Protestants. There was a splitting of literature, the domestic Catholic and the exiled Protestants. This was known as the Baroque period. However, the Bohemian nobility was unlike any European nobility during that time, they held special courts for the nobles separate from the public. This division resulted to the inability of the Baroque period of literature to expand and develop. The best known figure in Baroque Czech writing was John Commenius, a teacher, theologian, and philosopher. He grew up in Bohemia but was later on exiled due to Protestantism; and with his death, Protestant literature died away with him. After the demise of Protestantism and the power of Catholicism, a new development occurred with the declaration of Emperor Josef II to end feudalism and to tolerate freedom of religion and ideas. This ushered enlightened classicism, or the application of rational reasoning to all aspects of life. Having a national language and a literature in one’s own language was seen as necessary to build an identity for the nation. A renewed interest in Czech folk literature and prose novels that relates the history and evolution of the nation of Czech, and a certain Czech poetic style was developed. 2. Describe the first phase of national revival. Major Figures The national revival was a spin-off from the enlightenment of Czech literature. These ideas were all about renewal of everything Czech; from science to the arts and theater. However, there would still be a long way to go from being independent from the German style and develop a unique Czech style. This task was especially hard since German influence had span for so many years and the Czech language was already losing out. Hence, the solidarity among Czech citizens was greatly established and its connection with Russia, as well as restoration of the historicism and instilling nationalism amongst its people. Step by step, promotion of Czech’s unique culture and traditions finally escalated to the point of politics. This means that Czech’s status as a government is equal to Germany, with Czech having its own constitutions and local autonomy. However, in 1848, there was an outbreak of revolution all over Europe and Germany had demanded unification of other European countries with them. This involved the lesser Germany or a greater Germany wherein Czech would be a part of, supposedly. However, Chancellor Matternich of Austria resigned a month before the first Austrian Constitution was proclaimed. Nevertheless, uprisings were still adamant and a convention met in Vienna aiming to end the Viennese revolution and Slavic nations who resists Germany’s offer of incorporating Austria into Germany as part of its greater Germany concept. Upon so many debacles an Austro-Hungarian Settlement was reached, but this agreement totally ignored Czech’s demands, which led to an assembly of people at significant sites in Czech history. So, an agreement between Austria and Czech was develop in 1871 and it included increased authority of Czechs assemblies. However this agreement was flawed such that it increased discontent of Germans and Hungarians living in Czech and further negotiations for the treaty was stopped. The relationship among Czechs and Germans worsen eventually, that this led to the formation of Germans in Bohemia their own enclosed German territory wherein German is the official language. 3. Early 19th century poets After the enlightenment period and the national revival struggle, Romanticism entered the Czech literature scene. Frantisek Palacky was the leading Slavic scholar with Vaclav Hanka (1791–1861) who produced Slavic texts that became part of Czech’s literary tradition and culture. Moreover, the entrance of three literary figures such as Svatopluk Cech, Jan Neruda, and Joseph V. Sladek introduced poetry that was leaning towards the rich and the aristocrats. Svatopluk Cech (1846-1908) was a Czech poet and novelist. He became famous for his love for freedom and democracy and his inclination to Pan-Slavism. This enthusiasm with politics was observed through out his many writings; just like The Adamites (1873), Zizka (1879), and Vaclav of Michalovice (1880). His satirical novel Excursion of Mr. Broucek to the Moon (1886) was also well-regarded as well as his idyllic prose In the Shade of the Linden Tree (1879). Jan Neruda (1834-1891) was a Czech essayist and poet. A native of Prague, his famous Stories from Mala Strana (1878) were derived from his childhood in Prague. It also showed ridiculous interpretation of the Czech middle class that illustrates Czech realism. Joseph V. Sladek (1845-1912) was a Czech poet and translator. His works were influenced by Shakespearean plays since he lived in the United States for two years and the taught English in Prague and translated much American and English writings into Czech. Sladek’s poetry were free-verses and short at some point, demonstrating his personal sorrows and nationalistic ideology. His collections were entitled Basne [poems] (1875) and Sluncem a stinem [in sun and shade] (1887). 4. Development of Czech Theater Early theater in Czech was mainly composed of secular and liturgical dramas that present religious themes. These dramas were usually performed by professional actors and magicians. The Baroque Jesuit Drama was usually school plays that were run by the Jesuit Order of Priests in the 16th and 17th century. The theme was usually about country folk as presented to the urbanized public. Professional theater was made available by foreign performers who traveled from one country to another. They are usually Germans and English, some others Italians, as well as French. Theater, did not escape the National Revival Project of the Czechs. Performances are to be executed using primarily the Czech language. Vlastenecke divadlo or the Patriotic Theater, the Bouda or the Shack, and the Nostitz Building of the National Theater, were the beginning of Czech Porfessional Theater. Czech professional theater reached the countrysides through J. A. Prokop’s company theater where they made their performances using puppets in 1849. Finally, the opening of the Prozatimni Divadlo or Provisional Theater in 1862, Czech Theater created its own identity apart from German Theater. Consequently, the first generation of Czech Porfessional actors emerged like Josef Jiri Kolar and Anna Kolarova-Manetinska. Czech Opera also grew unexpectedly with seven premieres by Bedrich Smetana and five Antonin Dvorak (Czech Republic Website). The opening of the National Theater in Prague in 1883 introduced Czech Theater to the whole of Europe. Performances in Czech language started to increase and styles such as realism and naturalism developed. Then in the beginning of the 20th century the avant-garde of Czech theater materialized and the works of Jiri Mahen, Frana Sramek and Viktor Dyk, ushered the symbolist and impressionist dramas. A new style of acting was also developing through focusing on the mind and pysche of the character, and this was presented by Hana Kvapilova and Eduard Vojan, among many others. The Municipal Theater at Kralovske Vinohradyopened in Prague in 1907, and Karel Hugo Hilar performed the art of expressionism in theater. The development of Czech Theater was accompanied by the growth of Czech Theater Critics as well as magazines such as Scena were published. In 1918, wherein the development of an Independent Czechoslovakia was starting to brew, litearary works became rampant representing nationalistic ideas and usage of Czech language. Styles such as Avant-garde in Fantasy and Comedy also emerged. However, when the Nazi Occupation reached Czechoslovakia, all theaters were closed in 1944. Then in 1948, Czech theater emerged again with a new purpose, Socialist Realism. This was mainly a propaganda of the communist regime to spread out their doctrines. But, in 1950s, small theaters took forms apart from the â€Å"official† theater, that fascinated a larger group of non-conformist audiences. This is where the famous Czech writer Milan Kundera began writing for theater. 5. Compare city and village prose Czech literature was not clearly divided accordingly as city and village prose. Through out the thorough research, no mention as to the theme about city or village was encountered, however, an inkling that the oral literature of Czech could perhaps be defined as village prose. Since Czech literature in its oral form existed before the coming of any influence, from the urban cities or from the west, folk poetry was used. Another is the emergence of Catholic themes that could probably date back as far as 863 A. D. when Moravia and Bohemia were converted into Christianity through the labors of St. Cyril and St. Methodius. All Czech literature began in this era and with the exception of Bulgarian literature, Czech literature is the oldest and the richest. Themes range from secular and religious prose and liturgies of the Catholic Church. As with the city prose, conceivably emerged through the influx of other styles as Czech literature moved on. With the addition of the romanticism that relates knight’s tales and crusaders and the feasts that were held in honor of them. Humanism that copied Roman and Greek literature, and Avant-garde styles such as impressionism and expressionism and political themes could also be referred to as city prose. 6. Compare the literary groups Ruch and Lumir In the 1840s, with the rise of Czech literature, publications and journalism were also growing on its own. These publications contributed a lot for the political liberation of Czech from Austria. Literary periodicals that are closely connected with this political theme are the Lumir and Ruch. Lumir begun c. 1875, focused on the need to develop a Czech literature that would reach the level of international standards through the writings of Jaroslav Vrchlicky and Julius Zeyer. Ruch, who started in 1868, however, focused on strengthening national traditions and themes through the writings of Josef Vaclav Sladek and Svatopluk Cech. Both periodicals were directed towards patriotism and nationalism through publishing writers that have some say about the political situation of the country. These writers, expressed their love for Czechoslovakia by creating historical novels such of Alois Jirasek or was commonly known as ‘the Czech Walter Scott’, (1851–1930). Works Cited Czech and Slovak literature. † Crystal Reference Encyclopedia. Crystal Reference Systems Limited. 06 Dec. 2007. Reference. com http://www. reference. com/browse/crystal/08865

Communication Design essays

Communication Design essays While looking for two designs to examine for this final paper, I came upon the New York Worlds Fair Poster designed by Joseph Binder and a poster entitled Victory 1945 by Shigeo Fukuda. In looking at both of these designs and comparing and contrasting them, I wish to show just how significantly large scale cultural issues can effect the collective conscious of a society and the resulting every day designs and images that they are subjected to. Although not much information exists separately about each of the individual designs that I have chosen for this project, the supporting historical context of each culture provides a wealth of information that can help analyze the foundations of each image. The first design is that by Joseph Binder entitled, New York Worlds Fair Poster. Created in 1939, this piece was designed in mind with the times. In the midst of the previous World War, this design attempted to show Americas embrace of modernism, technology, and its global power. In this composition there is a small cityscape of New York City in the lower left hand corner, the large trylon and perisphere (emblems of the Worlds Fair) in yellow taking up the foreground, random spotlights put against a dark navy blue sky, a cruise ship in red at the lower right and red biplanes in the upper left hand corner. The most noticeable thing about this design is its strong geometric figures, all of which are universally recognizable. The planes showing Americas strength in air, the ship also showing our strength by sea, and the cityscape icon as a symbol of our population and size. Meggs states that, .. world events would soon force the United States to cast aside its neutrality, tradi tionalism, and provincialism; the new embrace of modernist design was part of this process. Second on the list of designs is Victory 1945 by Shigeo Fukuda. In comparison with the Worlds Fair Poster, this one if ...

See the Best Architecture in Spain

See the Best Architecture in Spain Think of architecture in Spain and Antoni Gaudà ­ comes to mind. Gaudi may be the most famous Spanish architect dead or alive, but dont forget Santiago Calatrava, designer of the Transportation Hub in Lower Manhattan and his signature bridges in Seville and Dallas, Texas. And what about the Pritzker Laureate, Josà © Rafael Moneo? Oh, and then there was the Roman Empire in Spain. Architecture in Spain is an exotic mix of early Moorish influences, European trends, and surreal modernism. These selected sites link to resources that will help you plan your architecture tour through Spain. Visiting Barcelona This northeast coastal city, capital of the Catalonia region, has become synonymous with Antoni Gaudà ­. You cant miss his architecture, or the new modern buildings going up every year. La Sagrada Familia, the great unfinished cathedral begun by Gaudi in 1882, and La Sagrada Familia school, for the children of the construction workersCasa Vicens, Gaudis Gothic/Moorish house designed for a Spanish businessmanGuell Palace and Guell Park, Gaudi commissions from patron Eusebi Gà ¼ellColegio Teresiano, one of Antoni Gaudà ­s first commissionsCasa Calvet, a rather traditional design for GaudiGaudi-designed wall around Finca Miralles, as wavy and abstract as Frank Gehrys workCasa Batllà ³, a very colorful remodeling job by Gaudi, is located in Illa de la Discordia or the Block of Discord. This street displays the architecture of Catalan architects Josep Puig (1867-1956), Lluà ­s Domà ¨nech i Montaner (1850-1923), and Gaudi (1852-1926).Gaudis La Pedrera, one of the most famous apartment buildings in the worldMontjuic Communications Tower, design by Spanish-born Santiago Calatrava for the 1992 Summer OlympicsAgbar Tower, French architect Jean Nouvel transformed Gaudis c atenary curve Barcelona Cathedral, the citys Gothic cathedralThe Hospital de la Santa Creu i Sant Pau and Palau de la Mà ºsica Catalana, both UNESCO world heritage sites, are designs of the art nouveau architect Lluà ­s Domà ¨nech i MontanerHotel Porta Fira, a 2010 hotel designed by Pritzker Laureate Toyo ItoThe Forum Building (Edificio Fà ³rum) designed by Herzog and de Meuron Visiting the Bilbao Area Guggenheim Bilbao, the 1997 museum that made American architect Frank Gehry very famousMetro Station Entrance Enclosure, Fosterito, a 1995 high-tech train station by English architect Norman Foster If youre visiting Bilbao, take a side trip to Comillas, 90 miles west. Everything youve ever heard about Gaudi architecture may be found in the surreal summer home El Capricho. Visiting the Leà ³n Area The city of Leà ³n is roughly between Bilbao and Santiago de Compostela, in the vast Castilla y Leà ³n region of northern Spain. Casa Botines, one of only three projects Antoni Gaudà ­ built outside Catalonia, is a large, neo-Gothic apartment building.San Miguel de Escalada, a magical medieval monastary from the 9th century, a short drive from Leà ³n near the famous pilgrimage route, Way of St. James. If youre traveling from Leà ³n southeast to Madrid, stop by the Church of San Juan Bautista, Baà ±os de Cerrato near the city of Palencia. Well-reserved from 661 AD, the church is a fine example of what is called Visigothic architecture- an era when nomadic tribes dominated the Iberian peninsula. Closer to Madrid is Salamanca. The Old City of Salamanca is a UNESCO World Heritage Site. Rich in historic architecture, UNESCO sites its importance in Romanesque, Gothic, Moorish, Renaissance, and Baroque monuments. If youre headed north from Leà ³n, the ancient capital city of Oviedo is home to many early Christian churches. These Pre-Romanesque Monuments of Oviedo and the Kingdom of the Asturias from the 9th century are UNESCO World Heritage sites, along with La Foncalada, a public water supply, an early example of civil engineering. Visiting Santiago de Compostela City of Culture of Galicia, an ongoing project headed by Peter EisenmanCathedral of Santiago de Compostela, a pilgrims destination at the end of the Way of St. James Visiting Valencia City of Arts and Sciences, a complex of educational buildings by Santiago Calatrava Visiting the Madrid Area The Monastery at El Escorial, in San Lorenzo de El Escorial, about 35 miles northwest of Madrid, is a UNESCO world heritage site for its historic association with royaltyCaixaForum, a Madrid museum by Swiss architects Herzog and de MeuronRoman aqueduct, 50 AD, in Segovia, northwest of Madrid Visiting the Seville Area Alcazar PalaceAlamillo Bridge Cà ³rdoba, about 90 miles northeast of Seville, is site to the Great Mosque of Cordoba in the Historic Centre of Cordoba, a UNESCO World Heritage Site. The Mosque/Cathedral is an architectural hybrid, claims UNESCO, that joins together many of the artistic values of East and West and includes elements hitherto unheard-of in Islamic religious architecture, including the use of double arches to support the roof. Visiting Granada Ornamentation at the Alhambra in Granada, Spain. Sean Gallup/Getty Images (cropped) Travel east of Seville a mere 150 miles to experience the Alhambra Palace, a tourists destination not to be missed. Our Cruise expert has been to Alhambra Palace and our Spain Travel expert has been to The Alhambra in Granada. In Spanish language, visit La Alhambra, Granada. It seems that everyone has been there! Visiting Zaragoza About 200 miles west of Barcelona, youll find a pedestrian bridge over the Ebro River designed in 2008 by Pritzker Laureate Zaha Hadid. This modern bridge stands in stark contrast with the historic architecture of this ancient city.

Voting and Ethical Issues Essay Example | Topics and Well Written Essays - 500 words

Voting and Ethical Issues - Essay Example It also seeks to find out whether it is necessary for voters to present their ID in order to cast their votes (Griffith, 2008). In the field of voting, ethics it is important to determine whether a voter should vote or abstain. In cases where a voter is apathetic to the result of the election the voter, the voter should avoid. The voting ethics also determine how the citizens vote and how they should vote. From a moral perspective, voting is not just as ordering food from a menu. When we vote, it is like we are forcing one to everybody else. There are ethical principles that are used to govern how people behave in times of elections (Griffith, 2008). Voter identification laws are contentious because they touch one of the most important political rights. The laws relate to a simple policy that goes around difficult questions, and there arise many disagreements. One of the questions often asked is whether the voter ID affects the voter turnout and if it does, is it to prevent a specific any group of people from voting? In most nations, they advocate the integrity of election system to ensure a fair election and that legitimate vote counts and minimize cases of frauds during the election. Despite the advances in technology in the current democracy, there are cases of voter’s fraud that still arise. There is a resistance to using the use of an ID which can be a solution to this problem. Given the cases of voter fraud, and presentation of the voter's ID to allow one to vote, the majority of US citizens believe that they are required to show identification with a photo such as a driving license. Despite the fraud that occurred during elections, the US Attorney General says that the new voter ID laws were potential for racial bias.  

The Economy of Bermuda Research Paper Example | Topics and Well Written Essays - 1250 words - 1

The Economy of Bermuda - Research Paper Example The country has enjoyed steady economic superiority since the end of the Second World War, although it has been affected by recession since 2007 following the global recession. The country enjoys the fourth highest per capita income, which is 50 percent higher than that of the US. The industrial sector mainly focuses on construction, and there is little agriculture since only 20 percent of the island is arable. Bermuda has a robust financial regulatory system making it an important regional and global offshore financial center. International business is the major foreign exchange generating industry in the country (Anderson, 2011). Bermuda is a reinsurance center and an insurance region with firms writing significant business from USA and U.K. In 2010, 15,078 international companies were registered in the island, many of which are U.S owned (Reinsurance Association of America, 2011). These companies spent approximately $2 billion in the country in 2009, making them an important source of foreign exchange. This sector provided $1.5 billion in its total output corresponding to 26.1 percent of the total GDP. International business is also the third largest employer in the country. The sector had 4,287 jobs in 2010, a reduction from 4,431 in 2009. This reduction has made tourism the largest employer in Bermuda. Bermuda has little exports and manufacturing since most manufactured goods and foodstuffs are imported. The value of imports rose from $551 million in 1994 to 1.051 billion on 2009. USA is the primary trading partner for Bermuda, with $663 million coming from U.S imports (U.S. Bureau of Census, 2011). Other countries involved in the import chain are the UK, Canada, and Caribbean countries. Bermuda’s exports are mainly re-exports of pharmaceuticals. These exports are valued at $783 million and export partners include Spain, Germany, Denmark, and the UK.

The Financial Collapse of General Motors Essay Example | Topics and Well Written Essays - 1000 words - 1

The Financial Collapse of General Motors - Essay Example Gm which has funded approximately $103billion towards employee-related obligations proved to be a disadvantage for the company. Not only legacy cost but also due to its poor business strategy. It relied on its old mode of thinking which resisted the offering, and manufacturing capacity. The business suffered decline where its market share fell from 45% to 22%. In addition, the deteriorating strength of the economy and the loss of purchasing power of its consumers resulted in bankruptcy for GM (Estrada, 2011). In 2009, GM announced that the cash reserves amounted to $14billion after losing $30.9billion in 2008. Thus GM was filed bankrupt and its assets were sold off to the new government-owned organization (The New York Times, 2010). It can be said that managerial finance was not applied by GM because if the financial manager would have made proper decisions with respect to cash flows and how much and the type of equity and debt to be used in order to finance the firm. Lack of proper managerial finance led GM to a debt of about $172.8billion as compare to it’s assess which was $82.3 at the time of bankruptcy petition (The New York Times, 2010). The economic impact with respect to the collapse of the auto industry has resulted to be dramatic. As per a survey conducted by Planning Perspectives Inc, reported that about 68% of the participants revealed that companies would downsize if GM declared bankruptcy, 12% of the respondent said that the business would likely to shut down. It was aid that if GM goes into bankruptcy business across the globe would be affected severely. As per the economic downturn, the American, during the financial crises bought few new cars. The collapse of any of the key players in the automotive industry had predicted a troubled economy. Almost about one-third of the suppliers of the automobile industry was deemed at the risk of bankruptcy  (Gray, 2008). The auto industry is an important employer and there are many related industries attached to it. The effect would not result in the collapse of the single company, not just America but all of Europe and Japan also.

Exercises ; Problems Solutions Essay Example for Free

Exercises ; Problems Solutions Essay Her owner’s equity decreased by $14,000 for the operating expenses recorded on August 10th, by $400 for the interest expense recorded on August 24th, and by $10,000 for the cash dividend recorded on August 29th. In other words, her owner’s equity was increased by revenues, and it was decreased by expenses and dividends. Interest is an expense because it represents a necessary payment to others (i. e. , creditors) for the use of their money—thus, it is a â€Å"cost† of doing business. Dividends are a distribution of profits to the owners of the firm and represent a partial liquidation of the firm. A dividend is not an expense because it represents a profit distribution; it is not a â€Å"cost† of doing business. f. g. When money is borrowed from the bank, an asset (cash) is increased and a liability (notes payable) is also increased by an equal amount. Net income is increased only when revenue has been earned—and money borrowed from the bank represents a liability that must be repaid, not revenue that has been earned. Paying off accounts payable decreases an asset (cash) and decreases a liability (accounts payable) by an equal amount. Collecting an account receivable increases an asset (cash) and decreases another asset (accounts receivable) by equal amounts. In both cases, only balance sheet accounts are involved. Net income is increased by revenues and decreased by expenses. The expense associated with a cash payment of an account payable would have been recorded in an earlier transaction (when the expense was incurred and the account payable was established); by the same logic, the revenue associated with the collection of an account receivable would have been recorded in an earlier transaction (when the revenue was earned and the account receivable was established).Amounts shown in the balance sheet below reflect the following use of the data given: An asset should have a probable future economic benefit; therefore the accounts receivable are stated at the amount expected to be collected from customers. Assets are reported at original cost, not current worth. Depreciation in accounting reflects the spreading of the cost of an asset over its estimated useful life. Assets are reported at original cost, not at an assessed or appraised value. The amount of the note payable is calculated using the accounting equation, A = L + OE. Total assets can be determined based on items (a), (b), and (c); total owners equity is known after considering item (e); and the note payable is the difference between total liabilities and the accounts payable. The retained earnings account balance represents the difference between cumulative net income and cumulative dividends. The problem could be solved without calculating this number.

Bird Imagery in Portrait of the Artist as a Young Man Essay -- essays

Bird Imagery in Portrait of the Artist as a Young Man The works of twentieth-century Irish writer James Joyce resound vividly with a unique humanity and genius. His novel, A Portrait of the Artist as a Young Man, published in 1916, is a convincing journey through the inner mind and spirit of Stephen Dedalus. Portrayed with incredible fluency and realism, imagery guides the reader through the swift current of growth tangible in the juvenile hero. Above all heavy imagery in the novel is the recurring bird motif. Joyce uses birds to ultimately relate Stephen to the Daedelus myth of the â€Å"hawklike man;† however, these images also exemplify Stephen’s daily experiences, and longing for true freedom . By using imagery of birds as threatening, images of beauty, and images of escape, the reader can unify the work and better understand Stephen’s tumultuous journey through life. The opening scene of Chapter one portrays a conversation between a very young Stephen and Dante, Stephen’s nanny. She scolds him for an unconventional thought, warning him that â€Å"the eagles will come and pull out [your] eyes†. This obviously graphic image suggests to Stephen the threatening presence of eagles that are minding all his thoughts. Joyce’s vividness with such gruesome imagery has a real effect on Stephen; he repeats Dante’s caution in his childish song, chanting: â€Å"Pull out his eyes, Apologize†. A playful, yet sensitive Stephen must immediately conformeven his innocent unorthodox actions in fear of the threatening phantom eagles to save the consequences they will bring. His thoughts are threatened again by birds when he meets an acquaintance named Heron when walking down a dark street. Stephen immediately notes the peculi... ...of how the creatures of the air have their knowledge and know their times and seasons because they, unlike man, are in the order of their life and have not perverted that order by reason†. In order to seek true emancipation, Stephen â€Å"must go away for they were birds ever going and coming...ever leaving the homes they had built to wander†. Stephen resolves to leave his Irish homeland; free and wild as his images of the birds. The attributes which mold Stephen Dedalus’ growing integrity and life decisions stem from the actions which surround him. The reader associates Stephen by the images he encounters and his reaction to them. In James Joyce’s A Portrait of the Artist as a Young Man, Stephen’s connection with bird imagery helps to define his search for a role in his society, and helps readers define and identify with his quest.

fully just? :: essays research papers

Fully Just? The death penalty debate is an extremely controversial issue affecting the world today. In today’s society, people argue whether the death penalty is an acceptable form of justice. In America, the pros and cons of the death penalty are an ongoing debate. Countless questions arise whenever someone mentions the death penalty. Is Capital Punishment just? The death penalty is just. As a citizen of the United States, I am interested in this issue because I live under the statutes of the American justice system. Someone who disagrees with the death penalty claims that it is wrong to promote murder, yet he or she promotes murder by opposing an equal punishment for those who commit the crime. Not executing criminals who commit horrific crimes is preserving a life that has devalued all life. People have been sentenced to death for various forms of wrongdoing all throughout history. One can trace back execution all the way to the crucifixion of Jesus. Stoning, drowning, burning at the stake, impaling, and beheading are other forms of punishment that people used hundreds of years ago. These previous methods are found cruel and unusual and evolve to what we refer to today as modern capital punishment. Capital Punishment today is the legal infliction of death as a penalty for violating criminal law and is justly so. Since 1976, capital punishment is accomplished through various means; lethal injection (primarily), electrocution, and gas chamber are the most prominent (Death Penalty Information Center). These new methods are more efficient and less inhumane for the party receiving the sentence of death. Thirty-eight states across the country currently take part in capital punishment; thirty-seven of which use lethal injection as the primary means. The law executes both men an d woman for various crimes, but for the most part the severity of the punishment increases with the severity of the crime (Death Penalty Information Center). The crime most punished with the death penalty is murder, and rightfully so. Society is better off without people who commit inhumane crimes. Opponents of the death penalty commonly portray the death penalty as a barbaric "eye for an eye" approach to criminal justice. Although most parts of the world do not take this philosophy literally, our culture still follows the spirit of this law. In America, two out of every three people support the death penalty, about sixty-six percent (Death Penalty Information Center).

Philosophy Essay

1. Settings: I scheduled my AA meeting for Tuesday September the 18th at 10 p.m. at the Sobe Room in Miami Beach (1718 Bay Rd. Miami Beach, Fl. 33139). When I arrived I noticed that the parking was far away from the actual meeting point. The meeting point was a church type structure with no sing or any other identification. The door was open so I just went in; I waited about 5 minutes for the meeting to start. The meeting took place in a large room, and the chairs were organized in a semicircle and at the front there was a kind of podium. In the Sobe Room all meetings are open, so I didn’t have to set an appointment. In the meeting were about 50 people, I guess because it was in south beach the majority were young people under 40. There were mostly white males, followed by white females some Latin and some African Americans. There were about 15 people who were there for the first time. I didn’t have to say why I was there but I did have to say my name when everyone else did. 2. Philosophy Alcoholics Anonymous (AA) was founded in 1935 by Bill Wilson and Dr. Bob Smith. The primary purpose of AA is to stay sober and help other alcoholics achieve sobriety. Although AA was founded on Christian principles and by white men, the organization has evolved to be multicultural. AA doesn’t keep a list of members’ names, but estimates that it has 2 million members who come from all backgrounds. The philosophy behind Alcoholics Anonymous is that alcoholism is a disease. Even if someone stops drinking, they are not â€Å"cured.† The individual is a recovering alcoholic. The organization follows a 12-step structure designed to help the recovering alcoholic have a healthy mind and spirit. By following the 12 steps in sequence, the recovering alcoholic can improve their thought processes and work on healing their emotions. 3. Therapeutic content Even though AA is an independent organization and is not based on psychological or therapeutic research or interventions, they have adopted some techniques of different theoretical models to help the group members deal with their illness. AA uses techniques from diverse psychological theoretical models such as existentialism, gestalt, and narrative therapy. The existentialism theory invites clients to explore their being and ask themselves philosophical questions such as what is the meaning of live, how do actions define individuals and to continually revise their set of values. AA uses this approach in its program when they talk about the greater power, the purpose of their lives, etc. Gestalt theory sees each client as a unique individual and states that any change made by the client has to be his or her own decision, gestalt therapy is also very confrontational, and in both characteristics are included in the AA program. AA states that the client will get better if and only they really want it and commit to it. Also AA uses an approach similar to the narrative therapy by treating the addiction as an illness and as a problem independent of the client, it externalizes it to try to confront it. 4. Impressions and significance: When I arrived to the meeting the first thing that called my attention was the fact that we had to park really far away from the actual site (about two blocks) I later found out that it was purposely made this way so the members wouldn’t feel self conscious about having their cars outside of something that could be affiliated with alcoholism. I entered the location, it wasn’t an actual church, but it had a church like structure. The doors were opened and most people seemed to know each other, before the meeting started some people said hi to me but no one asked any questions. The meeting began with a shot prayer called the serenity prayer, which had me thinking about some contradictions found in the AA philosophy since they claim not to have any religious affiliation but it certainly felt a little inclined towards the Christian side. After the prayer everyone introduced themselves (most people said their names and I’m an alcoholic, but some didn’t) I said my name but gave no further information. Then someone proceed to talk a little about the AA program and the 12-step structure. After the greeting process a guy (27) stood up and went to the podium. He started by repeating his name and saying he was an alcoholic. He said that since this time he saw a lot of new faces he wanted to share his story again. The man shared a very powerful story about his involvement with alcohol, he stated he started drinking around the age of 14, he said that at the moment he thought he was just having fun and doing the same that everyone else did, but that now that he thinks about it he realizes he was using alcohol as a coping mechanism to deal with the confusion he was facing about his sexuality. He stated that he came out of the closet at the age of 16, that it was a very difficult time and that he was dating older men who encouraged him to drink. He continued talking about what coming out had done to the relationship with his family members; he described the time as very painful and he cried while telling the story (some of the people in the meeting cried as well). He said that his mother was very supportive since the beginning, that his younger brother had a hard time understanding; he said that he was a jog in school, so no one expected him to come out since he wasn’t â€Å"the gay type†. But that the real issue was with his father, as soon as he gave him the news the father became very angry and he kicked him out of the house. He said that he sort of expected the reaction but thought that he would eventually get over it, but that that hadn’t happened yet, and that it’s been 10 years and 7 months since the last time he spoke with his father. He said that he joined AA when he was 23, he decide to attend a meeting because he and his partner were having terrible fights while he was under the influence of alcohol and he even tried to hit him once. At that point the partner threatened with leaving him if he didn’t get treatment. He stated that it was the best decision he made in his live. He has now been sober for 3 years and 4 months. Before going to the meeting I had many opinions about what I would find there, I was sure that most people would be people of low socioeconomic status probably many homeless and very angry people. I was afraid of being forced to speak and that they wouldn’t understand the reason that I was participating in the meeting. I expected to see a lot of people praying, singing, and hugging at the end. But the truth is that the reality was very different to what I had in my imagination, I think my perception was heavily influenced by movies I’ve see about it. One thing that caught my attention was the first to realize that most people in the group were people with jobs and life situations fairly normal. But mostly I was surprised that people were a bit cold and distant. I was hoping that dodos were united and friendly to each other but not the case. For me the story of gay guy was very powerful and I felt good to see people around me responding positively and nodding. One thing I did not like was the strong Christian influence of the program; I feel that excludes many people who do not feel identified with this dogma. I think AA is a very powerful tool and can help many clients, but I also think is not for everyone. I would recommend it to clients with maladaptive behaviors that do not have the skills to deal with day-to-day problems. I think that a person has to be religious to some point to really identify with the program. I would not recommend this program to teenagers because I think that there are other programs more suitable for this population.

Battle of Cambrai - World War I - Western Front - Tanks

Battle of Cambrai - World War I - Western Front - Tanks The Battle of Cambrai was fought November 20 to December 6, 1917, during World War I (1914 to 1918). British General Julian Byng2 corps324 tanks Germans General Georg von der Marwitz1 corps Background In mid-1917, Colonel John F.C. Fuller, the Chief of Staff of the Tank Corps, devised a plan for using armor to raid the German lines. Since the terrain near Ypres-Passchendaele was too soft for tanks, he proposed a strike against St. Quentin, where the ground was hard and dry. As operations near St. Quentin would have required cooperation with French troops, the target was shifted to Cambrai to ensure secrecy. Presenting this plan to British Commander-in-Chief Field Marshal Sir Douglas Haig, Fuller was unable to obtain approval as the focus of British operations was on the ​offensive against Passchendaele. While the Tank Corps was developing its plan, Brigadier General H.H. Tudor of the 9th Scottish Division had created a method for supporting a tank attack with a surprise bombardment. This utilized a new method for targeting artillery without registering the guns by observing the fall of shot. This older method frequently alerted the enemy to impending attacks and gave them time to move reserves to the threatened area. Though Fuller and his superior, Brigadier-General Sir Hugh Elles, had failed to gain Haigs support, their plan interested the commander of the Third Army, General Sir Julian Byng. In August 1917, Byng accepted both Elles attack plan and along with Tudors artillery scheme to support it. Through Elles and Fuller had originally intended for the attack to be an eight- to twelve-hour raid, Byng altered the plan and intended to hold any ground that was taken. With fighting bogging down around Passchendaele, Haig relented in his opposition and approved an attack at Cambrai on November 10. Assembling over 300 tanks along a front of 10,000 yards, Byng intended for them to advance with close infantry support to capture enemy artillery and consolidate any gains. A Swift Advance Advancing behind a surprise bombardment, Elles tanks were to crush lanes through the German barbed wire and bridge the German trenches by filling them with bundles of brushwood known as fascines. Opposing the British was the German Hindenburg Line which consisted of three successive lines approximately 7,000 yards deep. These were manned by the 20th Landwehr and 54th Reserve Division. While the 20th was rated as fourth-rate by the Allies, the commander of the 54th had prepared his men in anti-tank tactics utilizing artillery against moving targets. At 6:20 AM on November 20, 1,003, British guns opened fire on the German position. Advancing behind a creeping barrage, the British had immediate success. On the right, troops from Lieutenant General William Pulteneys III Corps advanced four miles with troops reaching Lateau Wood and capturing a bridge over the St. Quentin Canal at Masnià ¨res. This bridge soon collapsed under the weight of the tanks halting the advance. On the British left, elements of the IV Corps had similar success with troops reaching the woods of Bourlon Ridge and the Bapaume-Cambrai road. Only in the center did the British advance stall. This was largely due to Major General G.M. Harper, commander of the 51st Highland Division, who ordered his infantry to follow 150-200 yards behind his tanks, as he thought the armor would draw artillery fire on his men. Encountering elements of the 54th Reserve Division near Flesquià ¨res, his unsupported tanks took heavy losses from the German gunners, including five destroyed by Sergeant Kurt Kruger. Though the situation was saved by the infantry, eleven tanks were lost. Under pressure, the Germans abandoned the village that night. Reversal of Fortune That night, Byng sent his cavalry divisions forward to exploit the breach, but they were forced to turn back due to unbroken barbed wire. In Britain, for the first time since the start of the war, church bells rang in victory. Over the next ten days, the British advance slowed greatly, with III Corps halting to consolidate and the main effort taking place in the north where troops attempted to capture Bourlon Ridge and the nearby village. As German reserves reached the area, the fighting took on the attritional characteristics of many battles on the Western Front. After several days of brutal fighting, the crest of Bourlon Ridge was taken by the 40th Division, while attempts to press east were halted near Fontaine. On November 28, the offensive was halted and British troops began to dig in. While the British had been spending their strength to capture Bourlon Ridge, the Germans had shifted twenty divisions to the front for a massive counterattack. Beginning at 7:00 AM on November 30, German forces employed stormtrooper infiltration tactics which had been devised by General Oskar von Hutier. Moving in small groups, German soldiers bypassed British strong points and made great gains. Quickly engaged all along the line, the British concentrated on holding Bourlon Ridge which allowed the Germans to drive back III Corps to the south. Though fighting quieted on December 2, it resumed the next day with the British being forced to abandon the east bank of the St. Quentin Canal. On December 3, Haig ordered a retreat from the salient, surrendering British gains except for the area around Havrincourt, Ribà ©court, and Flesquià ¨res. Aftermath The first major battle to feature a significant armored attack, British losses at Cambrai numbered 44,207 killed, wounded, and missing while German casualties were estimated at around 45,000. In addition, 179 tanks had been put out of action due to enemy action, mechanical issues, or ditching. While the British gained some territory around Flesquià ¨res, they lost approximately the same amount to the south making the battle a draw. The final major push of 1917, the Battle of Cambrai saw both sides utilize equipment and tactics that would be refined for the following years campaigns. While the Allies continued to develop their armored force, the Germans would employ stormtrooper tactics to great effect during their Spring Offensives.