Compromise Is The Key Essays - Fertility Medicine,

Compromise Is The Key Compromise is the Key Laws are designed to protect all citizens, even though they are not clear when it comes to deciding on what happens to couples embryos. The judge, in the fact pattern case, is torn because the parents want different decisions. He also has to remember that he will be setting a legal precedent for which other cases will be based on. The decision will be ridiculed no matter the outcome. The embryos should not be destroyed because every living thing has the right to life, there are numerous loving couples who can not have children on their own, and children are still desired by one parent. An embryo is the young of something in an early stage of development. Although, it is not recognizable, two people conceived the embryo in question. Therefore, the fetus should have the same right to life that all existing creatures possess. No one person should be allowed to destroy something already in the process of living. The decision of destroying any living being should be left in the hands of the being, and in this case that is impossible. We have to wait until the child is old enough to ask her. Many couples, who can not have children of their own, want to adopt new born babies. If the embryo is allowed to live nothing but good will happen for it, because of the demand for newborn babies in the adoption market. The child would not end up in a foster home because the mother has feelings for it, and would see the baby is well taken care of. Adoptive parents are known to be loving and caring begetters, because they try hard to bring children into their lives. Consequently, the judge should at least allow another couple to make good use of the embryos. The lady in the fact pattern still has the desire for children. She gave her eggs fully expecting to use them when the time is right. The husband obviously wants nothing to do with the embryos, but the wife could make an agreement to take full responsibility. Therefore, relieving the husband of all liabilities, and placing them on the wife. She may also see these embryos as her last opportunity to have children. Even though, the father would be absent she manifestly has the need to be a mother. There is no easy way to satisfy both parties in the fact pattern case. But, if both sides try they could come to an accord on the issue. They have to realize that compromise is the key to any agreement. There is no good reason to order the embryos destroyed, however there is no rationalism for holding the husband responsible for something he no longer wants a part in. Consequently, the judge needs to give the wife control over the embryos and relieve the husband of liability. That would give an excellent legal precedent.

Every Tourist Is A Voyeuring Gourmand Tourism Essay Essays

Every Tourist Is A Voyeuring Gourmand Tourism Essay Essays Every Tourist Is A Voyeuring Gourmand Tourism Essay Paper Every Tourist Is A Voyeuring Gourmand Tourism Essay Paper This chapter will go on on from chapter two and purposes to discourse in item the culinary tourer. The research worker will specify the term culinary tourer and explicate how these types of tourers can be categorised. This chapter will besides sketch the issues confronting sustainable touristry and genuineness in relation to nutrient touristry and the culinary tourer. Furthermore, the research worker will foreground the Travel Activities and Motivation Survey ( TAMS ) which is considered to be the most comprehensive profiles available of culinary tourers. Finally, the research worker will look into the culinary tourer in Ireland. Although information is scarce in relation to the Irish culinary touristry industry, a Mintel study which was published in 2009 provides some cognition into both the international and Irish tourers who holiday in Ireland. Eating is one of our most basic physiological demands even when outside our usual environment ( Tikkanen 2007 ) . Yet, information on nutrient touristry and the culinary tourer appears rare. Chapter two outlined the fact that nutrient is a really much overlooked component of touristry literature ( Selwood 2003 ) . As a consequence of this deficiency of direct research into nutrient touristry, there are few penetrations into the demographic and psychographic features of nutrient tourers ( Wolf 2006 ) , and those penetrations that do be are considered by Hall et Al ( 2003 ) to be mostly superficial. Murray ( 2008 ) agrees and states that footings such as nutrient touristry or the culinary tourer could be used in ways which are misdirecting and, as a consequence, may do inappropriate determinations to be made by touristry contrivers and operators. Murray ( 2008 ) suggests that one time culinary touristry has been identified as a possible avenue to prosecute, the natural inclination is t o place the market, and that leads instantly to cleavage. However, some tourers may be culinary partisans instead than culinary tourers, and although interested in nutrient, culinary activities are non the chief intent of travel for these types of tourers ( Murray 2008 ) . In malice of the acknowledgment that small is still known about either the nutrient buying-behaviour of tourers or of the function it plays in the overall travel determination, finishs are progressively utilizing nutrient as a agency to distinguish themselves and broaden their market base ( Hall et al 2003 ; McKercher, Okumus, and Okumus 2008 ) . As antecedently discussed, nutrient is an of import tourer attractive force and enhances or is cardinal to the visitant experience ( Henderson 2009 ) . For many, nutrient becomes extremely experiential ( i.e. much more than functional ) when it is portion of a travel experience, it can go sensuous and animal, symbolic and ritualistic, and can take on new significance and significance ( Hall et al 2003, p.61 ) . Long suggests that the culinary tourer anticipates a alteration in the foodways experience for the interest of sing that alteration, non simply to fulfill hungriness ( Long 2004, p.21 ) . Longs definition implies that intentionali ty is required whereas Wolf ( 2006, p.2 ) proposes a more indulgent definition ; the true culinary tourer is non a prig, but instead an adventurer who besides happens to be an ardent aficionado of nutrient and drink . Therefore, the culinary tourer could be defined every bit slackly as person who appreciates local nutrient or person who spends clip in a food market shop in a foreign state. Due to wide definitions such as this, one could admit why research on culinary tourers is rare. The Culinary Tourism in Ontario ( 2005-2015 ) Strategy and Action Plan makes a really baronial effort to distinguish between tourers with intentionality and those who are better described as partisans. The Action Plan illustrates culinary touristry markets being broken down by an apprehension of what motivates the traveler: Primary Travellers whose chief focal point and purpose is for a culinary touristry experience. Secondary Travellers whose focal point on culinary touristry is shared with another touristry incentive such as golf, shopping, sing household and friends. However, culinary touristry is portion of their path. Third Travelers whose itinerary or incentives does non include culinary touristry. Culinary touristry experience is ad-lib or ad hoc to their original purpose ( Culinary Tourism in Ontario ( 2005-2015 ) Strategy and Action Plan, p.21 ) . 3.3 Location, Sustainable Tourism and Authenticity Sims ( 2009 ) comments on the turning organic structure of research which is get downing to turn out that esthesiss of gustatory sensation, touch, sound and odor can play an of import function within the vacation experience, adding that holiday nutrient is going of peculiar importance to research workers ( Sims 2009, p.321 ) . Crotts and Kivela ( 2006, p.355 ) agree and citation that our centripetal perceptual experiences play a major psychological and physiological function in our assessment and grasp of nutrient, as they do for other experiences at a finish . Dining out is a enjoyable centripetal experience, hence, the experience good factor which tourists experience as a consequence of nutrient ingestion at a finish is a pull factor and a selling and trading tool that can non be underestimated ( Crotts and Kivela 2006, p.355 ) . For this ground, one can reason that tourers frequently place considerable accent on how they feel at a finish, and how they experience what the f inish offers, by carefully choosing that particular eating house and/or nutrient that might carry through a peculiar personal desire ( Crotts and Kivela 2006 ) . Although many surveies identify and address factors that affect finish pick and image, really few empirical surveies address the function that nutrient dramas in the manner tourists experience the finish. Dining wonts can besides supply an penetration into ways of life, assisting tourers understand the differences between their ain civilization and those with which they come into contact with ( Hegarty and OMahoney 2001 ) . However, it must be acknowledged that the assortment of nutrients on offer at a finish can hold major deductions for the economic, cultural and environmental sustainability of that touristry location, with research workers reasoning that a focal point on locally sourced merchandises can ensue in benefits for both the hosts and the culinary tourers ( Clark and Chabrel 2007 ; Sims 2009 ) . Sims ( 2009, p.3 22 ) argues that local nutrient and drink merchandises can better the economic and environmental sustainability of both touristry and the rural host community through encouraging sustainable agricultural patterns, back uping local concerns and edifice a trade name that can profit the part by pulling more visitants and investing . Furthermore, Sims ( 2009 ) explains that local nutrient can play an of import function in the sustainable touristry experience because it entreaties to the visitant s desire for genuineness within the vacation experience. At present, there is a tendency towards cosmopolitan standardization and homogenization, which is demonstrated by the spread of fast nutrient ironss ( Henderson 2009 ; Keel 2010 ) . Concurrently, tourers are going more adventuresome and are unfastened to new nutrient experiences ( Daniele and Scarpato 2003 ; Henderson 2009 ) . Many culinary tourers are besides seeking genuine and reliable which can be found in local nutrients and eating-places ( Henderson 2009 ) . Therefore, one can reason that tourer finishs could successfully distinguish from other locations through local reliable nutrient. As explained above, reliable nutrient ingestion at a finish creates a pull factor for the consumer ( Crotts and Kivela 2006, p.355 ) . Furthermore, increasing tourer ingestion of local nutrients can bring forth a multiplier consequence that will profit the local economic system and supply a encouragement to rural finishs looking to develop a sustainable touristry industry ( Sims 2009 ; Torres, 2002 ) . In add-on, concerns about the environmental effects of transporting nutrient across the Earth have led research workers to reason that purchasing local nutrient merchandises is critical if the touristry industry is to cut down its C footmark ( Mitchell and Hall 2003 ; Sims 2009 ) . In Rebecca Sims ( 2009 ) article tit led Food, topographic point and genuineness , she studied how local nutrient has the possible to heighten the visitant experience by linking consumers to the part and its sensed civilization and heritage. She focused on two UK parts for her study, the Lake District and Exmoor. Her consequences illustrated that over 60 % of the tourers interviewed said that they had intentionally chosen to devour nutrients or drinks that they considered local while on vacation which suggests that, tourers are seeking merchandises that they feel will give them an penetration into the nature of a topographic point and its people Sims ( 2009, p.329 ) . However, this demand for local nutrient could besides be viewed as a hunt for genuineness. Over 50 % of the tourers interviewed in this survey said that they had bought, or were decidedly be aftering to purchase, nutrient and drink as keepsakes of their vacation, with less than 10 % stating that they were non interested in making so ( Sims 2009, p.328 ) . The keepsake buyers varied in their degrees of enthusiasm, from loath purchasers who felt compelled to purchase little gifts for household or co-workers, to one enthusiastic twosome who, while sing Exmoor, had spent ?60 on specializer tea and java by a celebrated local tea merchandiser in add-on to the usual material like fudge ( Sims 2009, p.328 ) . Tikkanen ( 2007 ) concurs with Sims ( 2009 ) and relates nutrient touristry to Maslow s hierarchy. Tikkanen ( 2007, p.725 ) identifies five attacks to nutrient with regard to motive for a visit. These five attacks are nutrient as a tourer attractive force , groceries as a tourer merchandise constituent , nutrient experience in touristry , the function of nutrient in civilization and linkages between touristry and nutrient production . This attack to the theory environing the culinary tourer demonstrates that nutrient ingestion is regarded as one of the most of import factors in the selling of a finish ( Tikkanen 2007 ) . Hence, nutrient and touristry are progressively combined. Food can pull a individual towards or back to a vacation finish, plus more and more nutrient merchandises are now bought as keepsakes, which, if managed right could ensue in benefits for both the hosts and the culinary tourers. 3.4 Travel Activities and Motivation Survey While few demographic and psychographic informations exist to pull a comprehensive image of the typical culinary tourer, one major survey conducted in Canada can supply some penetration. In April 2001, the Canadian Tourism Commission ( CTC ) released the Travel Activities and Motivation Survey ( TAMS ) , Wine and Cuisine Profile Report which is considered to be one of the most comprehensive profiles available of culinary tourers. This study offers a comprehensive appraisal of travel behavior and incentives and provides a rich and important database by which to develop future selling schemes. Harmonizing to this study, both immature and mature singles along with immature and mature twosomes were most likely to exhibit an involvement in vacation activities associated with nutrient and vino ( TAMS 2001 ) . Interest in such activities besides increased as the degree of instruction and household income increased ( TAMS 2001 ) . While this information represented Canadian travelers, the co nsequences for US travelers were highly similar. The study did non interrupt down travelers by specific age groups but instead categorises travelers as immature or mature. The study found a high correlativity between culinary tourers and geographic expedition ( TAMS 2001 ) . This concurs with Wolfs ( 2006 ) definition above and suggests that culinary tourers are adventurers. Those who exhibit an involvement in holiday activities associated with vino and culinary art were well more likely to hold sought out holiday experiences associated with geographic expedition ( e.g. , sing historical sites, natural admirations ) , personal indulgence ( e.g. , to see the good life, sing a casino, sing metropolis life such as dark life ) and love affair and relaxation ( e.g. , experience familiarity and love affair, relax and recuperate ) ( TAMS 2001, p.19 ) . A more recent TAMS, based once more on the Canadian and US markets was published in 2007. The study revealed that 37 % ( or 7.7 million ) of Canadian travelers and 33 % ( or 58.6 million ) of American travelers were wine and cuisine partisans, exhibiting either a moderate or high involvement in vino and cuisine-related activities while on trips during the old ages 2005-2007 ( TAMS 2007a ; TAMS 2007b ) . Similar to the 2001 study mature ( 35-64 old ages old ) twosomes and households ( those with childs ) were more likely to be interested in vino and cuisine-related activities. Young twosomes ( less than 35 old ages old ) and senior twosomes ( over 64 old ages old ) , though to a lesser extent, were besides actively engaged in activities associated with vino and culinary art ( TAMS 2007a ) . Once once more the 2007 study shows a strong association between tourers with an involvement in vino and culinary art with increasing degrees of instruction and household income ( TAMS 2007a ; TAMS 2007b ) . Besides interesting to observe is the fact that vino and culinary art partisans were frequent travelers, taking an norm of 4.1 trips between 2004 and 2005 versus 3.2 trips for other travelers ( TAMS 2007a ; TAMS 2007b ) . Relative to other travelers, vino and culinary tourers had a higher inclination to confer with a big figure of information beginnings when they were be aftering trips. Using the cyberspace ( 86 % ) , sing their ain yesteryear experiences ( 63 % ) and taking advice from friends and relations ( 55 % ) were the most popular information beginnings ( TAMS 2007a ) . They were besides more likely to read the travel subdivision of day-to-day and weekend newspapers and to surf travel-related web sites than other travelers ( TAMS 2007a ; TAMS 2007b ) . It must be noted that this study evaluated the demographic behavior of Canadian and American culinary tourers ; hence, an chance exists to look into whether culinary tourers from other states portion similar demographic and psychographic traits. 3.5 The Culinary Tourist in Ireland As explained above, surveies into the demographic and psychographic features of nutrient tourers are in the minority. While the TAMS provide an penetration into American and Canadian tourers, a Mintel study which was published in 2009 provides some cognition into both international and Irish tourers who holiday in Ireland. Among Irish tourers, quality is the most of import factor for nutrient. Availability of local green goods is besides important, it is nevertheless recognised that these factors result is a premium monetary value for nutrient and so are most appealing among the older and more flush consumers ( Mintel 2009 ) . Mintel ( 2009 ) reported that younger grownups and those from lower socio-economic groups were more monetary value medium while vacationing in Ireland, hence, low cost fast-food entreaties to this section, doing them less of import for the nutrient touristry market. This survey stated that the most likely consumers to see all right dining and local independent eating houses, and those most likely to demo a acute involvement in nutrient while vacationing in Ireland are those elderly 35 to 64, and those that fall under the upper in-between category, in-between category, lower in-between category ( ABC1 ) age bracket. These age groups are fortuitously the fastest turning in Irish society and forecasted to do up the largest section of the Irish population for the following decennary. In footings of broader touristry tendencies, it is consumers from these age and socio-economic classs that are most likely to see Ireland from abroad, and are the most likely to remain in Ireland from the Irish population. Irish culinary tourers have become of peculiar importance during the current economic clime as many Irish consumers are now sing vacationing at place instead than traveling abroad. Furthermore, this study stated that the cyberspace is the most widely used beginning by tourers for both engagements and seeking information prior to taking a vacation or short interruption within Ireland. This presents a strong portal for the publicity of the Irish nutrient touristry industry through tourer authorization web sites such as Failte Ireland and Tourism Ireland. At present, these web sites provide small or no information about nutrient in Ireland. However, it should be noted that many older consumers have been slow to follow to the cyberspace, and given that these consumers form the key groups for nutrient touristry, traditional channels should non be abandoned. Besides mentioned in the study was Ireland s a‚Â ¬200 million festival sector, another cardinal channel for the nutrient touristry industry, which has a big part dedicated to nutrient and drink. Ushers such as the Michelin usher, the Michelin Pub Guide, and the Bridgestone Guide are seen as exceptionally influential on consumers picks. Positive online reappraisals besides have an influence as more consumers than of all time utilize the cyberspace. Mintel ( 2009 ) acknowledge a the tendency that Irish and UK consumers have a turning affinity with nutrient, with broadening gustatory sensations and a renewed grasp for local ingredients and modern takes on traditional dishes, as seen with the growing of husbandmans markets and artisan nutrient manufacturers. Much of this resurgence and new involvement in nutrient has been driven by the media with channels like Channel 4, the BBC and RTE utilizing primetime slots for cookery and nutrient involvement programmes. Evaluations figures from the Broadcasters Audience Research Board for the first one-fourth of 2009 show that some of the more popular cookery programmes are among the top five highest viewed shows, peculiarly Masterchef on BBC and programmes having famous person chefs like Heston Blumenthal and Gordon Ramsay on Channel 4. However, due to the current economic crisis, a turning figure of people are eating and entertaining at place, and telecasting has become a extremely influential forum for advancing good quality nutrient. Although this may hold taken slightly from the eating house industry, this is in bend making possible for cooking schools. With the turning involvement in nutrient, and the turning figure of people entertaining at place there are positive signals for cookery schools, peculiarly within the domestic touristry sphere. However, the cookery classs at these Centres are comparatively expensive compared to other vacation activities and in recessive times, luxuries such as these may be less accessible if pricing schemes are non reviewed. Although this study portrayed a positive position for the Irish nutrient touristry market, value for money remains a major factor impeding the development of culinary touristry in Ireland. As discussed in Chapter 2, there are issues sing the perceptual experi ence that Irish nutrient is expensive, service related issues, Irish nutrient cost issues and the deficiency of invention among nutrient manufacturers ( Coughlan 2009 ) . The study suggests that the authorities has dedicated a important sum of funding toward advancing touristry ; nevertheless, high revenue enhancements are impacting fight. Failte Ireland found that although about 98 % of tourers would urge sing Ireland, 19 % of these had some reserves. Of this 19 % , 26 % stated that their chief reserve was the high monetary values in Ireland ( Failte Ireland 2010 ) . In add-on to this is the concern that non adequate accent is being placed on advancing Ireland as a nutrient touristry finish ( Mintel 2009 ) . These issues must be addressed if Ireland is to be perceived as a coveted finish for the culinary tourer. 3.6 Drumhead The literature reveals that there are few penetrations into the demographic and psychographic features of nutrient tourers. Yet, eating is one of our most basic physiological demands even when outside our usual environment. Hence, everyone demands to eat. Therefore, it is hard to specify and depict the culinary tourer. Furthermore, some tourers may be culinary partisans instead than culinary tourers, and although interested in nutrient, culinary activities are non the chief intent of travel for these classs of tourers. However, for some tourers, nutrient becomes extremely experiential and consumers are progressively cognizant of the benefits ( economic, environmental and wellness related ) of local green goods, and there is an increased desire to try local dishes, groceries and drink. Although, there is small known about either the nutrient buying-behaviour of tourers or of the function it plays in the overall travel determination, finishs are progressively utilizing nutrient as a agency to distinguish themselves and broaden their market base. From this treatment of the literature, it can be seen that local nutrient has the potency to play a cardinal function within the touristry experience. There is a renewed involvement in local nutrient and drinks festivals, every bit good as an increased involvement in local markets as tourers seek out reliable nutrient experiences. These local nutrient and drink merchandises can better the economic and environmental sustainability of both touristry and the rural host community. This chapter besides discussed TAMS which is considered to be one of the most comprehensive profiles available of culinary tourers. This study offers a comprehensive appraisal of travel behavior and incentives and provides a rich and important database by which to develop future selling schemes. Furthermore, an penetration into the both the international and Irish tourers who holiday in Ireland was provided utilizing a a Mintel study which was published in 2009. As suggested in the above subdivision, nutrient touristry is a possible competitory advantage and it can be a nucleus component in the stigmatization of a state or finish by sellers. Domestic and international visitants are going more adventuresome and unfastened to new experiences overall and with specific mention to nutrient. Many are besides looking for the echt and reliable, which, it is believed, can be found in local nutrients and eating-places ( Reynolds, 1993 ) .

Situation analysis Essay Example | Topics and Well Written Essays - 1250 words - 1

Situation analysis - Essay Example Direct competitors include Seattle’s Best, Figaro and others while other fast food chains also poses as indirect competitors such as Dunkin Donuts, McDonalds and other fast food chains offering coffee as part of their menu. Competitors can either be direct or indirect competitors. Direct competitors are those companies who could offer the same product and services while indirect competitors are companies who could offer an alternative product or services (Mà ¶ller, 2006). Needless to say, Starbucks operate in a very highly competitive environment. Competition in the industry was aggravated by the recent financial crisis which changed the buying behaviour of Starbucks customers whose purchasing habits changed dramatically along with their choices of coffee products. Starbucks used to market its product as premium coffee commanding premium prices in the market. This strategy however changed with the changing behaviour of consumers in the aftermath of recent financial crisis. The â€Å"premium coffee† preference suddenly became less a priority and convenience and affordability moved to the forefront. The â€Å"prestige orientation† of Starbucks is no longer applicable in the changing behaviour of its customers. This trend continues and is now the reality of the market. Demand however is not seen to diminish. Customers however are now price sensitive to the coffees they purchase. Economic environment determines the financial capacity of its market and business has to adjust correspondingly for it to survive. In the case of Starbucks, economic environment made Starbucks reconsider its position in the market when the financial crisis hit in 2008-2010 that companies were compelled to adapt to the new market realities to stay afloat as a business (Miron, 2013). The main strength of Starbucks is its brand that commands confidence in

Malinowskis Legacy and His Views on Theory Essay

Malinowskis Legacy and His Views on Theory - Essay Example Malinowski's approach was holistic. The interaction of the natives was associated with magic, spirituality and kinship. He did later field work in Africa and the Oaxaca Valley in Mexico. Malinowski was the first Chair of Anthropology at the University of London. He lectured at Harvard and Cornell Universities and in many cities worldwide. He was a visiting professor at Yale University. His reputation as a lecturer and writer was excellent. He was fluent in English and other European languages and also became fluent in the languages of the native tribes he studied. Malinowski founded Anthropological Functionalism. He believed that all parts of a society formed a balanced system by interacting with each other. One of his achievements was to combine cultural theory with psychology. He believed that all beliefs, ideas, customs and objects fulfills a necessary function, has a goal to attain and is a vital part with the working of the entire society. His emphasis was on the characteristics of rituals, beliefs, religion, ceremonies, sexual taboos and customs. (Bronislaw Malinowski 1884 - 1942) Humans have a quest for knowledge and the truths about reality. We observe the universe in its entirety. Then, we chose a part of the universe to study. A hypothesis is formulated about our observations. Then, we experiment to see if what we have observed can be duplicated each time the methods we have chosen are used. When this happens, we have found truth. An example is that two molecules of hydrogen and one of oxygen will form water. This never varies. Not all theories can be verified by what is called the scientific method. An example of this is the factors that can cause a child to become a juvenile delinquent. A theory might attribute this to a child in a single parent family who is abused and lives among peers who are delinquents. Not all children who have one parent who abuses them and who live in a subculture of crime will become juvenile delinquents although this makes the possibility of delinquency greater. Philosophy is the quest for knowledge and wisdom to be able to understand the natures of humans, the universe, purpose, spirituality and other facets of life. Functionalism is a doctrine of the philosophy of the mind. The theory is that which causes a mental state is not internal, but depends on the role or function a person plays in his or her cognitive system. This is based on Aristotle's theory of the soul. He believed that the soul is "the form of a natural, organized human body - the set of powers or capacities that enable it to express its 'essential whatness', which for Aristotle is a matter of fulfilling the function or purpose that defines it as the kind of thing it is." (Stanford Encyclopedia of Philosophy) The soul is not is not a product of the physical condition of the physical body, but show itself in certain parts corresponding to stages of biological development influenced by reason, movement and nutrition.

Mythology and Archetypes in Harper Lees To Kill a Mockingbird Essay

Mythology and Archetypes in Harper Lee's To Kill a Mockingbird      Ã‚  Ã‚   Of all the various approaches to criticism, the Mythological/Archetypal achieves the greatest impact over the entire literary scope, because the themes and patterns unearthed apply universally to all works, yielding results that can be applied to a great many texts. This is because the very nature of the Mythological/Archetypal approach is the exploration of the canon for widespread and pervading symbols, plots, and characters. These are all greatly extant in Harper Lee's classic novel To Kill a Mockingbird, an extraordinary examination of the Depression-era South through the eyes of a young girl with rare intelligence and insight, living in a small town which is filled with these archetypal images. To Kill a Mockingbird, when approached from the Mythological/Archetypal viewpoint, is a prime example of the three primary elements that the method of criticism inspects: universality in character, symbol, and plot.      Ã‚  Ã‚   Universal characters in To Kill a Mockingbird are present, and well documented. For example, Jem and Scout embody the ideals of youth and the naivety of innocence, while Tom Robinson with his withered arm symbolizes the crippled powerlessness of the black community.      Ã‚  Ã‚   The scene where Tom is revealed to be physically handicapped is particularly strong:       Tom Robinson's powerful shoulders rippled under his thin shirt. He rose to his feet  Ã‚   and stood with his right hand on the back of his chair. He looked oddly off  Ã‚   balance, but it was not from the way he was standing. His left arm was fully twelve  Ã‚   inches shorter than his right, and hung dead at his side. It ended in a small shriveled  Ã‚   han... ...d proves to be a novel rich in allusions to other characters, symbols, and plots in the literature.   Ã‚  Ã‚   Work Cited Anglin, Laura. "Allusory Justice: Ramblings in a Mythogenic Zone." May 5, 2000.   http://www.chebucto.ns.ca/Culture/HarperLee/laura.html Bruccoli, Matthew J., ed.   The Short Stories of F. Scott Fitzgerald. New York: Scribners, 1989. Johnson, Claudia Durst. To Kill A Mockingbird: Threatening Boundaries. New York: Twain,   1994. ---. Understanding To Kill A Mockingbird: A Student Casebook to Issues,   Sources and Historical Documents. Westport, CT: Greenwood, 1994 Lee, Harper. To Kill A Mockingbird. Philadelphia: Harper & Row, 1960. Margaritopoulou, Cleopatra. "Symbolism and Allegory in To Kill A Mockingbird." May 5, 2000.   http://www.chebucto.ns.ca/Culture/HarperLee/cleo.html   Ã‚  

Management Accounting Assignment

602 Management Accounting David Xu Id: 65990771 Session Preparation Assignment (SPA) #2 Understanding Key Cost Relationships 1. Read Chapter 2 of SN, Key meanings in the Chapter. Understanding key cost in a firm is the most important issue in management accounting. That is because business survives on value exchange. Customers and business are willing to exchange money and services (products) based on the costs. How products cost can effect a firm’s financial health is very important for managers. Cost objects are the different aspects of a firm’s operation, or products, it is essential concept in management accounting.If not properly handled, cost objects can hinder, not help, the manager to understand to company’s reality. The example here is very easy to explain the situation. Also cost objects are vital to planning, motivation, and controlling. In some cases, manager makes decision to close or open new store in a region based on the cost objects. We can also see products as cost object, normally happen in manufacture business. Because accrual accounting makes a number of judgement and assumptions and all that are subjective, so it is common that managers sometimes understate or overstate a company’s profits in a period.Direct cost and indirect cost VS Raw Material and Maintenance cost The main business in NZ and Australia are service business, mostly dealing with people. Cadbury is a good example for manufacture business. Product cost and period cost. The later is a new concept and is not difficult to understand. Apportion indirect cost. Deciding indirect cost in a company is often not straightforward and sometimes involving a number of judgements and assumptions. We can attach overhead cost to products to better understanding the reality. Function based costing system Predetermined Overhead Absorption ratesActivity based costing systems Variable costs are normally direct costs, it is used in the cost of work-in-progress and fini shed good inventories of products. Fixed and variable costs VS Rates and Raw Materials Variable cost and company’s activity level Cost-Volume-Profit Analysis Use of function can help to understand the analysis Very good example to explain the case Contribution margin = Sales – Variable Costs Managers have to make some assumption to in terms of how cost and profits may change at different level of activity 2. Think back to your answers to Section 3 in SPA#1. hat might be the key costs of Ryman Healthcare Ltd? What might be the key issues facing Ryman in terms of managing its costs? Why do you think this? What might be the key cost relationship that you would need to deeply understand in order to be able to manage the business of Ryman Healthcare? The key costs according to the principles of cost objects, they can be: 1) Costs to maintain the retirement villages, including nursing cost, medical cost, etc. 2) Costs to construct retirement villages, including building mate rials, mortgages and interests, etc. ) Costs to market in selling the retirement village units, including advertise, commercials, etc. 4) Logistics costs, includes warehouse, etc. 5) Overheads, including power, rates, security, etc. If I am the CEO of Ryman Healthcare, I think the key issues in managing the costs will be: 1) Hidden costs between different departments in the company. These costs are usually indirect costs in Ryman Healthcare Ltd, like costs to fix leaky buildings in the village units, ever increasing financial costs in the recession economy. ) How to properly apportion indirect costs to Ryman’s main service, occupation rights of individual retirement village units. We have to make some judgement and assumptions in the process. For example, when fix a leaky buildings, the costs can be categorized in building maintenance costs; when financial costs increases because of the financial crisis (more difficult to borrow money), it can be categorized to construction c osts. 3) To analysis the fixed and variable costs in the company. Fixed costs are staff wages, electricity, rates, etc. variable osts are village unit construction cost, outsourcing nursing cost when extra help needed, etc. The key task here is to increase profits and also put the variable costs under control, which is big challenge to CEO in Ryman Healthcare. 4) Use different methods in dealing different department of the company. We can use functional-based costing system method in construction department, and use activity-based costing system in nursing department in apportioning of the indirect costs. Key cost relationship in Ryman Healthcare: The cost relationship can be best expressed in Cost-Volume-Profit Analysis (CVP).Function y is variable cost and x is number of village unit, then y = f(x). We assume that variable cost is straight-line function, which means when village units increases, the variable costs (costs to run the villages) increase in the same trend. In reality, when running a retirement village, it has a minimum cost regardless how many units are occupied. We call this minimum cost is M. We also use C as cost to run each unit, the total variable costs can be represented as: Y = M + C x X Y: variable cost M: minimum cost to run a village, it is fixed cost C: cost to run one village unitX: number of village units From the financial statements of Ryman, it has $40 million profits last year, way above break-even point, so we will focus on minimising the total cost. In the above function, if we increase the number of units X, and keep fixed cost at a certain level, then the average fixed cost per unit will reduce. Here we also assume that cost to run per unit is hard to reduce and unchanged at a certain level of village units, and used as constant here. In this CVP analysis, CEO of Ryman Healthcare can deeply understand the cost relationship between fixed cost and variable costs.

The Federal Governments Effect on Renewable Energy in...

The Federal Governments Effect on Renewable Energy in the United States In an article posted by Reuters on October 24, 2006, the global conservation group, formerly known as the WWF, stated that â€Å"humans are stripping nature at an unprecedented rate and will need two planets worth of natural resources every year by 2050 on current trends† (Blanchard). The report indicates that, if every other country were to use the same amount of energy as America does, five planets worth of resources would be needed to support the world. America, as one of the largest consumer countries of energy, has been making attempts to implement methods for using alternate energy sources in order to preserve the already dwindling resources of its†¦show more content†¦However, very few realize the urgency in dramatically improving our living conditions in order to preserve the resources that are diminishing in front of our eyes. In the early 1990s, scientific researchers began recognizing the shifting experienced in global climate change. Upon acknowledging the fact that global warming did exist, scientists sought after ways to alleviate this developing social problem. In order to use sources already existing in our environment, alternative energy resources, such as solar energy, have come to the forefront in solutions. The implementation of technologies that use solar energy, that is any form of energy radiated by the sun, date back to A.D. 100 when Northern Italian summer homes with windowed rooms were constructed using thin sheets of mica or selenite (Skylar and Sheinkopf 7). From that time forward, inventors have created ways in which solar energy can be used to fuel our daily lives. Innovations in solar water heating, solar pool heating, solar electricity, and even solar cooking are currently offered as an alternate means of energy. The question remains, however, as to why more Americans are not taking advantage of these accessible energy-saving resources. In comparison to other energies used to fuel the nation, â€Å"solar energy is the cleanest, safest, most environmentally gentle energy option† the United States hasShow MoreRelatedThe Current Energy Policy For The United States1542 Words   |  7 PagesThe current energy policy for the United States of America is quickly becoming obsolete in current times. With issues of national security, pollution and global warming, and sustainability all becoming ever more important in today’s world the nation is in need of a serious energy overhaul. As it stands now government entities and officials rely primarily on private companies to create and transport the energy that the American public uses daily. 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