Historic Preservation and Environmental Conservation Essay

The preservation of historic sites and other historic artifacts is said to be significant if a society or a community values its heritage that paved the way to how far the society has reached. Historic preservation implies raising the public’s awareness regarding historical objects so as to ensure that these objects will be well taken care of through time. It is not only that these historic objects serve the purpose of reminding the public of their history and from where their society came from long before the present generation existed. It is also that these objects of historical value serve the purpose of providing an insight into the past which could very well contribute to the knowledge of the larger society, teaching lessons and principles from the past that still apply in contemporary times. As Donovan Rypkema explains, historic preservation â€Å"revitalizes and revalues the nearby existing investment of both the public and private sectors (1999, March). † However, there are criticisms against the purposes from which historic preservation is founded. For the most part, preserving large infrastructures that no longer meet the modern architectural standards faces the challenge of justifying the preservation of such historic architectures especially when health hazards to the general public are involved. Another consideration is when historic objects take a huge chunk of finances in maintaining their conditions through decades, if not centuries. While it is certainly convincing to say that the preservation of objects and landmarks that share a sizeable history of a community or a society is important, there remains the challenge of allocating the proper finances and other resources in order to address the task of preserving such objects through time. Moreover, the external conditions which are beyond the control of humanity such as the various forces of weather pose significant threats to the preservation of historical objects which further increase the allocated resources required to fulfill the task of preserving such objects. Nevertheless, the thought that historic preservation might demand for a huge share of resources while risking the health of the public to a certain extent does not necessarily entail that the task of preservation should be abandoned quite easily. Efforts to weigh and mitigate the competing public interests are equally paramount in order to bring about a shared sense for history. That goal can be done in various ways, from legislative efforts in the government to the collaboration of the government sphere with the sphere of private individuals and organizations. Historic preservation can overlap with environmental conservation precisely because these two things are interconnected in some areas. For instance, an effort to hinder the demolition of an ancient landmark to give way for the construction of a modern edifice is connected with the preservation of the natural resources surrounding the landmark. On the other hand, an effort to conserve the remaining flora and fauna in a tropical region can help in securing the area’s present condition which can give way to the preservation of the cultural heritage of the people whose ancestors have lived in the area many years back. In essence, any attempt to preserve history has a corresponding effect on the conservation of what remains of the environment and vice versa. In a more general sense, preserving historic sites and objects creates an impact on the demand of human beings on the resources of the world. That is, as old buildings and other significant landmarks are destroyed and are replaced with new structures, the environment surrounding the area is altered. Especially in cases where the historic landmark that is to be destroyed is situated in an environment teeming with natural resources such as trees and wildlife which local folks depend on for their daily needs to live, destroying the site will also alter the ecological footprint of these people in certain cases. Connecting Historical Preservation and the Environment Conservation The preservation of history and the conservation of the environment come hand in hand in many ways, one of which is the case where the demolition of an existing historic landmark so as to give space for a new building to be constructed requires the alteration of the current geographic and environmental location of the landmark. For example, the historic landmark may be a 19th century railway station which has been used until the beginning of the 21st century in America. The historic value of the railway station may come from the fact that it was the means of long-distance transportation of the people during those times, and that it was the first of its kind in the whole world. It may also come from the fact that the railway station is one which symbolized the beginning of the era of American interstate transportation, and that the landmark was built from the rising demands for an effective and efficient way of providing a cheaper transportation system in America. It may also come from the fact that the landmark has been built by the local people and, thus, the railway station stands as the concrete proof, literally and figuratively, of the common desires of the people and of the unity of the public consciousness during those times. With those things in mind, it can then be said that the railway station’s historic value justifies its preservation. If the landmark is to be destroyed, a portion of American history will vanish with it and that those who labored for its realization after years and years of work will soon just become another page in history books never to be seen firsthand by the generations to come. The part where the environmental conservation aspect comes in is the part where the actual demolition of the landmark transpires. The mere fact that in order to build a new edifice right on the spot where the railway station is built implies that the railway station has to be demolished. Architectural and engineering considerations oftentimes require not only a major altering of the exact location where the landmark is situated but also an altering of the vicinity around the landmark which in this example is the railway station. In the process of demolishing the old structure and building a new one in place of it, trees might be cut down, fertile topsoil might need to be excavated and replaced with cement, and wild animals might be driven away from their habitat just to name a few. Moreover, the debris and other wastes resulting from the demolition of historic infrastructures poses threats to the environment (The Greenest Building). However, if the historic site is retained and the goal of establishing a new edifice in its place is abandoned, there will be no need to cut the trees, to dig the fertile topsoil and to drive away wildlife from their dwelling place. In the end, the status quo of the environment around the old railway station is maintained and, thus, there will be no ecological concerns. Ecological Footprint First used by William Rees and Mathis Wackernagel in the early 1990s, the concept of â€Å"ecological footprint† involves the measurement of the demand of human beings over the ecosystems of the planet. With the planet’s capacity to regenerate its land and water resources, ecological footprint compares the consumption of natural resources with that capacity. Moreover, if all human beings lived a given lifestyle, then it is possible to know exactly how much human demand is being provided for by the planet’s ecosystem through its numerous natural resources in order to support humanity’s existence. Does historic preservation have an effect on one’s ecological footprint? Apparently, there is no easy answer to this question simply because it is not always the case that historic preservation affects one’s ecological footprint. Neither is it always the case that historic preservation does not affect one’s ecological footprint. Simply put, historic preservation may or may not entirely affect one’s ecological footprint depending on the circumstances. The calculation of the ecological footprint for areas with dense population, for instance, is said to lead to the perception that such populations are â€Å"parasitic† because small cities or countries with a huge population have little internal capacity to generate and regenerate its biological resources especially biological resources on the land to provide for its large population. Moreover, the ecological footprint would indicate that these small cities and countries might depend on the hinterlands just to meet the demands for natural resources for its dense population. Since historic preservation basically involves the preservation of historic sites and the objects that may be found in these sites, cities such as the first-class and heavily industrialized ones with historic sites may choose to demolish such sites in order to put commercial infrastructures in its place. And since these cities already depend largely on the hinterlands for its needs of natural resources, there will be a very minimal effect, if not a negligible one, on the ecological footprint of the whole city. There are instances, however, where historic preservation directly affects the ecological footprints of certain groups of people or certain societies. In the case of the people living in the hinterlands and where there are several historical sites which have been left untouched for several years by commercial or business ventures, the obliteration of local historic landmarks such as famous barns and classic farmhouses built in earlier times would alter the current state of the environment. For instance, removing the barns and farmhouses in order to give way to the construction of a new highway affects the production capacity of the locality in making use of the natural resources. Moreover, the construction of a new highway makes the lands in the hinterlands more accessible for capitalist ventures such as the creation of houses and other commercial infrastructures—like wood gathering facilities—in place of the barns and farms. These things would eventually lessen the natural resources available in the land while increasing the size of the population of the locality at the same time. Thus, the failure to preserve historic sites in the hinterlands, for instance, causes the alteration of the consumption rate of the natural resources by the hinterland’s population of both wildlife and the people. This in turn leads to an alteration in the capacity of the ecosystem in the hinterland to generate and regenerate its natural resources since an increase in the demand of resources such as land, water, plants and other animals and a decrease in the locations where the ecosystem can continue to regenerate its resources distorts the balance between the supply and demand for such resources. The hinterlands or the wilderness truly indeed have benefits, specifically from providing critical habitat for endangered animals to maintaining the important biological diversity (Wilderness Society, 2004, p. 1) In essence, the extent of the influence of historic preservation on the ecological footprint of a given population depends on whether or not the population lives in small cities or countries that rely on the resources found outside of their immediate territories to supply their population’s demands. A small city with a dense population that primarily depends on its neighboring hinterlands in meeting its needs for resources may not be directly and largely affected either by the failure or the success of efforts to preserve historic sites situated within its boundaries. On the other hand, a small town with a dense population that largely depends on its internal natural resources and barely depends on the resources coming from other towns will be greatly affected by the demolition of historic landmarks found at its vicinity. The removal of such landmarks for the intent of expanding the commercialization of the town will decrease the natural resources available and, thus, decreasing the resources that would have been regenerated by the town’s ecosystem. Depending on the existing demands, the size of the population and the location of historical sites, historic preservation may nonetheless affect ecological footprints. Demand and supply Conventional wisdom reveals that a high demand for natural resources requires a high supply of those resources as well. The interconnection between historical preservation and environmental conservation is further highlighted with the connection between the demand for resources and nature’s supply of resources. As more heritage sites and cultural landmarks are destroyed in order to give way to the construction of more modern buildings and sites, and while more farmlands are being transformed into residential and commercial areas, the supply of natural resources continue to dwindle. This is because the ecological footprint would reveal how the ecosystem is continuously losing the resources to generate and regenerate, outpaced largely by human consumption. On another note, the demand for knowledge about the heritage and history of peoples and societies is always present whereas the supply of the original sources of such history and heritage is on the decline. For instance, constant looting of ancient tombs in Egypt brings a decline in the artifacts which can be used for further investigative study and research on Egypt’s rich history. As a result, knowledge that could have been eventually derived from such artifacts never gets to reach the awareness of the public. Nevertheless, there are current efforts to preserve what is left of the Egyptian tombs and other important historical sites in Egypt (Aslan, 2007). Historic preservation and environmental conservation are two important factors in the existence of mankind. They not only give the people a sense of history and an attachment to the biosphere—more importantly, both things also give the people a sense of responsibility over the things that provide them sustenance to their physical and mental lives. While the preservation of historical objects and the conservation of the environment are tasks that require concerted efforts and a huge volume of tasks to be completed, the benefits at the end of it all far outweigh the challenges that may stand against the way of humanity. References Aslan, R. (2007). Rescuing Cairo’s Lost Heritage. Islamica Magazine, 15. Rypkema, D. (1999, March). Historic Preservation is Smart Growth. Speech presented at National Audubon Society of New York s Conference on Smart Growth, New York. The Greenest Building (2008). The Greenest Building is the One Already Built. Retrieved July 31, 2008, from < http://www. thegreenestbuilding. org/> Wilderness Society (2004). FACTS: National Wilderness Protection System: 1.

Allowing for Inflation and Taxation

ALLOWING FOR INFLATION AND TAXATION Q1. Ethan Co is evaluating Project Z, which requires an initial investment of $45,000. Expected net cash flows are $16,000 per annum for two years at today's prices. However, these are expected to rise by 3.7% pa because of inflation. The firm's money cost of capital is 11%. Find the NPV by discounting money cash flows. (MCQ)Years Cash flows ($) Money cash flows ($)0 (45,000) (45,000)1 16,000 Ãâ€" 1.037 16,5922 16,000 Ãâ€" (1.037)2 17,206$(11,202)$(13,000)$16,079$(16,079)(2 marks) Q2. Philip Co.'s selling prices ; variable costs of construction are $200,000 ; $100,000 respectively and are in current price terms before allowing inflation of 3%/annum on selling price ; 4%/annum on variable cost. Fixed cost for the year is $70,000 before inflation of 2%/annum. Calculate the taxable cash flows for year 2 and fill in the table given below. (FIB)3714752222500$ (2 marks) Q3. A project has the following cash flows before allowing for inflation. The company's money discount rate is 13.5%. The general rate of inflation is expected to remain constant at 5%. Evaluate the NPV by using real cash flows and real discount rates (MCQ)Year Cash flow ($000)0 (600)1 2402 500$31,000$36,300$51,000$53,500(2 marks) Q4. GW Co. is expecting a net of tax receipt of $8,000 (in real terms) in one year's time. If GW Co. expects inflation to increase, what impact will this have on the present value of that receipt? (MCQ)ReduceNilCannot sayIncrease(2 marks) Q5. Which of the following about the inflation values included in the nominal cost of capital is correct?The expected general inflation suffered by the investorsThe previous general inflation suffered by the investorsIt is specific ; historic to the businessIt is expected ; specific to the business(2 marks) Q6. DC Co. has a 31st December year end ; pays corporation tax at a rate of 24%, 12 months after the end to which the cash flow relates. It can claim tax allowable depreciation at a rate of 25% reducing balance. It pays $3m for a machine on 31st December 20X1. DC Co.'s cost of capital is 10%.At cost of capital 10%, what is the present value on 31st December 20X1 of the benefit of the first portion of tax allowable depreciation? (MCQ)$750,000$163,620$180,000$148,680(2 marks) Q7. Ghost Co. needs to have $400,000 working capital immediately for the three-year project. The amount will stay constant in real terms. Inflation is running at 7% per annum, and Ghost Co.'s money cost of capital is 14%. What will be the net present value of working capital? Give answer to the nearest number. (FIB)3708407112000$ (2 marks) Q8. The investment is $200,000 ; the capital allowances will be calculated on the basis of 25% reducing balance basis. The tax rate is 27% which will be paid in arrears. Calculate the capital allowances for year three when the project life is four years? (MCQ)$13,500$10,125$7,594$22,781(2 marks) Q9. Joseph a project manager plans to invest $500,000 in a new project. His company pays a corporation tax of $28% per annum with tax liability settled in the year in which it arises. The tax allowable depreciation can be claimed on the cost of the investment on a straight line basis over the projects life of four years. What will be the balancing charge/allowance for the company? (MCQ) $125,000 (Balancing Charge)$360,000 (Balancing Allowance)$360,000 (Balancing Charge)$140,000 (Balancing Allowance)(2 marks) Q10.The following information relates to two machines:Machine 1 Machine 2Investment $100,000 $50,000Tax allowable depreciation 25% Reducing Balance 25% Reducing BalanceProject Life 2 years 2 yearsScrap value $50,000 $50,000Capital Allowance start Year 0 Year 1The corporation tax rate is 30%. State whether Balancing Allowance or Charge will arise for Machine 1 ; Machine 2. (MCQ)M1 Balancing Charge / M2 Balancing AllowanceM1 Balancing Allowance / M2 Balancing ChargeM1 ; M2 Balancing ChargeM1 ; M2 Balancing Allowance(2 marks) Q11. A project has the following projected cash inflows:Year 1 $50,000Year 2 $75,000Year 3 $105,000Working capital is required to be in place at the start of each year equal to 5% of the cash inflow for that year. Cost of capital is 8%. What is the present value of the working capital? (FIB)3714751905000$ (2 marks) Q12. A company's expected sales for the new venture to be 10,000 units per year. The selling price is expected to be $5 per unit in the first year, inflating by 4% per year over the three year life of the project. Working capital equal to 8% of annual sales is required and needs to be in place at the start of each year. Calculate the working capital increment needed in year 2? (MCQ)$(4,160)$(160)$4,480$0(2 marks) Q13. Tec Co. is planning to invest in a three-year project having following details: Revenue for year 1 $150,000, year 2 $175,000 & year 3 $120,000. 12% of sales will be required as working capital at the start of each year end. Calculate incremental working capital for year three? (FIB)3714752222500$ (2 marks) Q14. Working capital of each year is 3% of sales which will be required at the start of each year. The sales will inflate by 2% per year and the sales are as follows:Year 1 $300,000Year 2 $445,000Year 3 $267,700Calculate Present value using cost of capital of 4%. (MCQ)$(4,271)$5,023$7,281$(1,147)(2 marks) ALLOWING FOR INFLATION AND TAXATION (ANSWERS) Q1. DMoney cash flows ($) Discount rate (11%) Present value ($)(45,000) 1 (45,000)16,592 0.901 14,95017,206 0.812 13,971NPV (16,079) Q2. $31,000Costs Inflation Year 2 ($000)Sales Revenue 200 Ãâ€" (1.03)2 212Variable Cost 100 Ãâ€" (1.04)2 (108)Fixed Cost 70 Ãâ€" (1.02)2 (73)Taxable cash flows 31 Q3. CReal rate: [(1+ 13.5%) à · (1+ 5%)] – 1 = 8%Year Cash flow ($000) Discount factor 8% Present value ($000)0 (600) 1 (600)1 240 0.926 2222 500 0.857 429NPV 51 Q4. BHigh expectation of inflation will have following effects:Higher nominal discount rateHigh expected nominal cash flowExact cancellation of each other Q5. AThe inflation included in the nominal cost of capital is required by the investors to compensate them for the loss of general purchasing power their money will suffer in the future as a result of investing in the business. Q6. $163,620The asset is purchased on 31st December 20X1, so the first portion of tax allowable depreciation is accounted for on the date (as this the year-end). The amount of depreciation would be $3m Ãâ€" 25% = $750,000.Claiming this allowance will save ($750,000 Ãâ€" 24 %=) $180,000 tax when it is paid one year in arrears hence the $180,000 Ãâ€" 0.909 (DF 10%) = $163,620 Q7. $ – 138,472The working capital required will inflate year on year, then the inflated amount will be returned at the end of the project.Year Cash flow Increment (7%) Discount Factor (14%) Present Value0 (400,000) (400,000) 1 (400,000)1 428,000 (28,000) 0.877 (24,556)2 457,960 (29,960) 0.769 (23,039)3 0 457,960 0.675 309,123NPV -138,472 Q8. CYear Working Capital Allowance Tax Benefit1 (200,000 Ãâ€" 25%) 50,000 Ãâ€" 27% 13,5002 (150,000 Ãâ€" 25%) 37,500 Ãâ€" 27% 10,1253 (112,500 Ãâ€" 25%) 28,125 Ãâ€" 27% 7,5944 84,375 Ãâ€" 27% 22,781Balancing Allowance/Charge (Year 4)200,000 – (50,000+37,500+28,125) = 84,375 (Balancing allowance) Q9. B$500,000 à · 4 years = $125,000$125,000 Ãâ€" 28% (tax rate) = $35,000$35,000 Ãâ€" 4 years = $140,000$500,000 – $140,000 =$360,000 (Balance Allowance) Q10. BMachine 1Year 0 100,000 Ãâ€" 25% 25,000 Ãâ€" 30% 7,5001 75,000 Ãâ€" 25% 18,750 Ãâ€" 30% 5,6252 100.000 – (25,000+18,750) = 56,250 – 50,000 = 6,250 6,250 Ãâ€" 30% 1,875 (B.A)Machine 2Year 0 1 50,000 Ãâ€" 25% 12,500 Ãâ€" 30% 3,7502 50,000 – (12,500) = 37,50037,500 – 50,000 = (12,500) (12,500) Ãâ€" 30% (3,750) (B.C) Q11. $ -868Year Cash flow ($) Increment (5%) Discount factor (8%) Present value ($)0 2,500 (2,500) 1 (2,500)1 3,750 (1,250) 0.926 (1,158)2 5,250 (1,500) 0.842 (1,263)3 0 5,250 0.772 4,053-868 Q12. BYear Selling price inflation (4%) Working capital ($) (8%) Increment (5%)0 4,160 (4,160)1 $5.2 Ãâ€" 10,000 = 52,000 4,320 (160)2 $5.4 Ãâ€" 10,000 = 54,000 4.480 (160)3 $5.6 Ãâ€" 10,000 = 56,000 4,4800 Q13. $14,400Year 0 1 2 312% of Sales revenue $18,000 $21,000 $14,400Required WC at end 18,000 21,000 – 18,000 21,000 – 14,400 Incremental (18,000) (3,000) 6,600 14,400 Q14. DYear Inflated Sales ($) Working Capital ($) Incremental WC ($) Discount Factor (4%) Present value ($)0 9,180 (9,180) 1 (9,180)1 306,000 13,620 (4,440) 0.962 (4,271)2 454,000 8,190 5,430 0.925 5,0233 273,000 8,190 0.889 7,281NPV (1,147)

Nuclear Technology

One question that has caused a great deal of controversy over the years is nuclear technology. Although it offers a number of advantages in world peace and green power, it is also a dangerous technology. In this essay I intend to show how these benefits outweigh that disadvantage. The opponents of nuclear power generally base their arguments on the danger it represents to the world. There are two main dangers: the risk of nuclear warfare and the nuclear disasters. If one thinks about Chernobyl, it is easy to understand why people are worried about nuclear power, as it can cause major suffering. There are, however, two good reasons for believing that nuclear technology is generally advantageous. The first of these is that there has not been a major world conflict since the invention of nuclear weapons. While there have been wars, they have not been on the same scale as the Second World War. It is possible to say that the world is a safer place because of nuclear weapons. The other most significant benefit relates to the environment. Perhaps the greatest danger facing our world today is a combination of global warming and the greenhouse effect. This danger is caused partly by burning fossil fuels which leads to our polluted atmosphere. Nuclear power, however, is a much greener alternative which does not have such negative effects. Furthermore, in the last 50 years there have not been too many nuclear disasters and many experts claim that it is in fact a safe technology. In conclusion I would say that nuclear technology is better than the current alternatives. However, I also believe we should keep looking for ways to make it safer.

Justification Report on Marketing Research Paper

Justification Report on Marketing - Research Paper Example Norton is antivirus software, which can prove to be significantly useful for the company to efficiently run its business activities in future. It is so because Simmons Company is engaged in the business of providing professional tax services for its clients who are either individuals or any business firms. Hence, it needs to make use of computers and internet frequently. This fact suggests that Norton can be very helpful for the company to increase its internet security through prevention from various virus and malware attacks. The potential resource that is required to support this recommendation is the use of computer and internet by the company in its business processes. It is also required to have information regarding the need of antivirus for the computers used by the company based on various customers’ feedback which can be easily obtained online and by undergoing a survey. The website of the company can also prove to be a valuable source of getting information regardin g the details of the services offered by the company. Hence this report can prove to be useful for the company to help run its business effectively and efficiently in future. Moreover, it can also help the company identify the needs of implementation of such antivirus software and know how it can be helpful for the Simmons Company. Justification Report Introduction Revise: The introduction should introduce the product (Norton Antivirius software) to the potential client the Simmons Company is selling the product to. Simmons Company is a professional CPA firm located at Salt Lake City, Utah, United States (Simmons & Company, 2012a). Marc L. Simmons is credited to be the owner of the company who is responsible for running the business activities in the organization (Simmons & Company, 2012b). It is engaged in the business of offering professional services related to the field of taxation requirements for its clients. The clients of Simmons Company include either individuals or the bus iness firms (Simmons & Company, 2012c). This report deals with the recommendation of implementing Norton branded computer security product which are produced by Symantec Corporation. Norton Antivirius is a software that is reputed for been effective in protecting computer and network systems against several threats. The software is designed to remove antiviruses, block malicious software, prevent hacking and phishing, clean infected files, and secure online transactions. The recommendation of Norton Antivirus is based on the issues or problems faced by the company related to its computer internet security. The problems identified, the methodologies used to collect information pertaining to the issue, the findings from such information collected, analysis of the findings and finally a conclusion and recommendations based on the findings and analysis will be discussed in this report. Problem Statement Simmons Company offers a variety of services to customers mainly online. However, ev ery now and then, the company’s systems are affected by viruses and malicious software so that customers receive products that are virus infected further risking their systems. In some cases, the company fails to deliver in time as a result of the threats posed by the viruses and malicious software. In some cases, customers complain that their accounts have been hacked following online transaction

See detais below Essay Example | Topics and Well Written Essays - 1500 words

See detais below - Essay Example While doing so, he attempted to explore the relationship between the two aspects of the popular folk story: history and literature. In the story, Knughy deeply explores the characters of the story, all of which plays different roles in creating the story itself. Knughy tried to answer different questions. How could the swagman be so jolly More interestingly, how could the homeless, hungry and tired swagman be so jolly If he was so jolly, why would he want to drown himself While analyzing the questions popping in his head, he recalls a time by the Combo Waterhole when the folk story of the Waltzing Matilda was discussed by him and his friend. He remembered conferring to his friend that the story needed to be truly Australian. Hence, it should be originally written with Aboriginal words. Only when verified the authenticity of the story as purely Australian can they conclude whether the swagman was pulled down by the spirit of the water after being hunted by policemen or he was drowned because he jumped to the water with a full stomach. Wharton's version was debated by many as whether it portrays a social reading of the... A social reading is the act of evaluating a particular work of literature, in the context of its impact to the society. In the time when most people regard 'Waltzing Matilda' as a mere folk story, it is indeed considered a social reading to evaluate the relevance of the story of its factual roots and historical bases. According to the text, the character's mind was in turmoil as his mind was debating what to believe in 'Waltzing Matilda'. Which of the text is fact and which is fiction How can the story be merely mythological How can it be real What was the real reason why the jolly swagman died Did he commit suicide This questions arising in his mind already qualifies as significant bases for Knughy to conduct social reading. Essentially, Knughy was able to conduct a social reading by recalling images of the past, which could be strong determinants of facts and myths. Suddenly, he recalled his mother's words: 'My boy, never but never swim on a full stomach'. From this, he was able to explore another possible angle of the jolly swagman's death. Hence, since he drowned with a full stomach, his death may not be due to suicide or any mythical reasons at all. He may have drowned simply because he jumped on the water with a full stomach. It was not regarded by many as social reading because the story portrays Knughy at present analyzing the text, without anyone else to share his thoughts with. However, an evaluation of a text does not require multiple listeners for it to be considered 'social reading'. This is what I learned in Hergenhen's Australian Short Stories. Contrary to popular conception, I believe that social reading does not need to be literally social; it has to be societal. Remarkably, this was indirectly implied in

Urgent Essay Example | Topics and Well Written Essays - 500 words - 1

Urgent - Essay Example The Indians would be under the protection of the government of United States. If a white man is killed by an Indian, The responsible Indian would be brought for trial and punishment. The converse would also be true. The Indian tribes were also promised annuities by the U.S. government. The Indian were largely satisfied with the provisions of this treaty as their concerns were addresses. However, the treaty could not last long due to encroachment by tribes. According to this treaty, Spain returned to France the territory of Louisiana which France had ceded to Spain in 1763. When the government of United States became aware of the transfer, it raised concern over a threat to its security. With this treaty, France and Napoleon became very powerful as it had the mouth of Mississippi and the outlet for the produce of seven states. Later Napoleon disregarded the treaty and sold Louisiana to United States which was reluctantly agreed by

Write report of CESIM simulation of Production n R n D department Essay

Write report of CESIM simulation of Production n R n D department - Essay Example The director in charge of production provides support to satisfy the demands of all the three continents. Furthermore, the head of production has additional duties of handling manufacturing contracts to supply enough products for outsourcing. The Research and Development (R&D) department deals with improvements and innovations in new technology (Johnson, Whittington, and Scholes, 2011, 89). The department offers information new techniques of developing and improving products, which facilitates the expansion of company business activities as well as production and demand. Scholars identify that businesses have an essential to play in the manufacturing process within their operations (Johnson, Whittington, and Scholes, 2011, 67-8). Management of the same increases the competitive advantage of the company against rivals in the market. Significant relationships exist between supply and demand management therefore the company ought to undertake thorough analysis based on either supply shifter or demand shifter as environmental factors. It is possible to evaluate the capacity of the company to deal with the manufacturing process of the business in satisfying customer demands. In addition, it demonstrates the ability of the fir m to minimize the cost of production that resonates with the demand management. From the marketing outlook point of view and looking at the demand for mobile phones, it is observed that the demand for handsets has significantly increased since passengers are able to use the mobile phones even in the airplanes. Looking at the cost analysis, the transportation cost expected to fall by about 6% while the production cost is expected to remain unchanged. The competitiveness of the economy of China has resulted in its central bank selling huge amounts of Rmb in the FX market. This has consequently made Rmb fall by approximately 10% against the USD as the Euro also rebounds (Cesim,

Personal Development Process Essay Example | Topics and Well Written Essays - 1250 words

Personal Development Process - Essay Example The awkward resolution of a complaint, initiated by Tom, escalated into an uncontained environment that fuelled unsafe and untrustworthy feelings among the group. Toms trouble and unresolved issues with the tutor and college resulted in him feeling isolated, which I understood completely. I could tell this not only for the fact that I had been sitting always close to him but from his very often withdrawn stance and body language. I reflected on how Toms case affected me so much. I could feel his struggle to fight for some basic recognition of his rights as a student, but most importantly as a human being, who as far as I understood was left to his own devices. A strong sense of power and justice came over me from the way Tom was treated. Aware of my tendency to play the role of a rescuer, I held back in making any kind of intervention in relation to his position to the group. However, I also felt that I could no longer ignore Toms actions as part of the group. This time, my rescue mode with Tom had a different flavour. I was recognising that my approach had more to do with me trying to understand Toms world and his experiences of it rather than my need to be useful and feel good about rescuing him. Tom formed in me a sense of vulnerability and the anxious and unsettling feeling of not knowing what to do. The fact that only in the middle of the term was made aware that he had to re-write his essay, even after talking to some senior members of the college, made me think of the unbalanced power that we were possibly subjected to. Silence was very much a focus of this PD term. Many questions were asked about the reason for it and what it provoked in us. I have the view that silence is at times a comfortable and reflective space to be in, but it can also be uncomfortable at the same time. Tashi felt agitated by silence because of the unknown element it brought into the room. My experience of silence was similar

The form and function of Concept Store Essay Example | Topics and Well Written Essays - 4750 words

The form and function of Concept Store - Essay Example The research adopted a survey research design, combining exploratory, inductive, and qualitative study approaches. The exploratory element involved developing research questions, for presentation to selected concept stores staff members and customers, from examining relevant theoretical information on this type of stores. It was possible to look for patterns in the acquired information, while analyzing extant observations made by customers and concept store employees. In consideration of the qualitative study approach, the research involved observation, administration of the structured questions to chosen research subjects, and comprehensive interviews. The focus groups comprised of select individuals from diverse genders, from different regions, and customers who frequented selected concept stores. The comprehensive nature of the research design made it possible to collect already recorded information, as well as, first hand information hence providing a basis for comparison of exta nt and new information. Shopping luxury, associated with fashion retailing in mid and upscale markets, is progressively shifting from product sale to enhancement of customer experience, through specific design considerations in the form and function of concept stores. This chapter aims at providing an in depth analysis of literature addressing the emergence, development, and present day status of concept stores. The analysis of literature seeks to primarily focus on the design aspects of concept stores.

Initial Public Offerings Essay Example | Topics and Well Written Essays - 500 words

Initial Public Offerings - Essay Example So as to fully understand IPO and how it works this article will briefly discuss the Starbucks Co. (SBUX) IPO. The Starbucks Co. is known worldwide for its ability to provide among the best brewed coffee in the market as well as offer outstanding customer service extending this to the community through Corporate Social Responsibility (CSR). The company specializes in the purchase of high-quality whole coffee beans which it roasts and sells together with fresh ones. Starbucks also supplies an array of richly brewed coffee, ready-to drink beverages, cold blended beverages, various types of premium teas, Italian-style espresso beverages, beverage related equipments and accessories and a myriad of complementary food items. As a result, the company has managed to operate in more than 50 countries where it runs about 15,000 retail stores in the US only. From the year 2001 to 2005, Starbucks managed to open approximately 1,200 stores on a yearly basis. During the same period the company man aged to go public by issuing an IPO. This enabled it to increase its revenues from $2.17 billion to approximately $5.39 billion. Its net earnings also drastically increased from $94.9 million to about $494.5 million. Moreover, Starbucks is committed to developing a long-lasting connection with its customers wherever it is located thereby bringing an exceptional experience to all.

INTB-3000 Essay Example | Topics and Well Written Essays - 250 words

INTB-3000 - Essay Example It is also seen that rise in employment would significantly improve the spending power the people and thereby help improve the overall economic situation. But while, Keynes’ was emphatic that economic reforms must be accompanied by lower interest rates so that small businessmen an cope with the financial burden with more latitude, Krugman has been conspicuously silent on this issue of the stimulus package. The blue print of economic reforms has profusely claimed that the huge public investment on development of new technology, improved public transport system, healthcare and education would greatly facilitate increase jobs, improve prospects of new business opportunities for entrepreneurs and help the government in reining the falling economy. But the fact that Krugman and government both have not specified the various checks and controls for the disbursement of the stimulus package has become a huge concern for the people at

Similarities between college and high school Essay Example for Free

Similarities between college and high school Essay College and high school are very similar because they both focus on making us a better player in the race of life. First of all, students have to earn good grades. In college students have to get good grades in order to have a better career, likewise in high school pupils have to get decent grades to get accepted into a better college. Second, the classes are similar. The courses we take in college and high school have same context, however college courses are more challenging. In addition, college and high school teaches the same way. They both have textbooks, teachers, classrooms, homework, and of course the final exam. Moreover, they both have clubs and organizations. High school and college have organizations and clubs that a student can join that fits their interests, these organizations and clubs can make their college application or a resume look worthy. For these reasons, it is clear that college and high school have similarities in many ways. College and high school are very similar because they both focus on making us a better player in the race of life. First of all, students have to earn good grades. In college students have to get good grades in order to have a better career, likewise in high school pupils have to get decent grades to get accepted into a better college. Second, the classes are similar. The courses we take in college and high school have same context, however college courses are more challenging. In addition, college and high school teaches the same way. They both have textbooks, teachers, classrooms, homework, and of course the final exam. Moreover, they both have clubs and organizations. High school and college have organizations and clubs that a student can join that fits their interests, these organizations and clubs can make their college application or a resume look worthy. For these reasons, it is clear that college and high school have similarities in many ways. College and high school are very similar because they both focus on making us a better player in the race of life. First of all, students have to earn good grades. In college students have to get good grades in order to have a better career, likewise in high school pupils have to get decent grades to get accepted into a better college. Second, the classes are similar. The courses we take in college and high school have same context, however college courses are more challenging. In addition, college and high school teaches the same way. They both have textbooks, teachers, classrooms, homework, and of course the final exam. Moreover, they both have clubs and organizations. High school and college have organizations and clubs that a student can join that fits their interests, these organizations and clubs can make their college application or a resume look worthy. For these reasons, it is clear that college and high school have similarities in many ways. College and high school are very similar because they both focus on making us a better player in the race of life. First of all, students have to earn good grades. In college students have to get good grades in order to have a better career, likewise in high school pupils have to get decent grades to get accepted into a better college. Second, the classes are similar. The courses we take in college and high school have same context, however college courses are more challenging. In addition, college and high school teaches the same way. They both have textbooks, teachers, classrooms, homework, and of course the final exam. Moreover, they both have clubs and organizations. High school and college have organizations and clubs that a student can join that fits their interests, these organizations and clubs can make their college application or a resume look worthy. For these reasons, it is clear that college and high school have similarities in many ways. College and high school are very similar because they both focus on making us a better player in the race of life. First of all, students have to earn good grades. In college students have to get good grades in order to have a better career, likewise in high school pupils have to get decent grades to get accepted into a better college. Second, the classes are similar. The courses we take in college and high school have same context, however college courses are more challenging. In addition, college and high school teaches the same way. They both have textbooks, teachers, classrooms, homework, and of course the final exam. Moreover, they both have clubs and organizations. High school and college have organizations and clubs that a student can join that fits their interests, these organizations and clubs can make their college application or a resume look worthy. For these reasons, it is clear that college and high school have similarities in many ways.

Techniques Used By Mahatma Gandhi During Struggles History Essay

Techniques Used By Mahatma Gandhi During Struggles History Essay At the time when Gandhi landed in India from his long sojourn in South Africa, the Indian national movement he was already so involved with from overseas had been becalmed by the long years of split after the acrimonious Nagpur Congress of 1906. He also arrived at the moment when most of the prominent leaders who had sustained it in the first decades of the century were either dead or on the verge of death. The Congress still had not managed to find solutions to the most common objections thrown at it by the British administrators that it was highly elitist and composed of a small faction of babus. Viceroy Curzons comment that The party contains a number of intelligent, liberal-minded and public-spirited men . . . but as to their relationship with the people of India, the constituency which the Congress Party represents cannot be described as otherwise than a microscopic minority of the total population.  [1]  The creation of Home Rule Leagues by Tilak and Annie Besant may have presaged more populist methods than those used previously by the localised and conservative Congress, but the sentiments raised remained Western ideals. Annie Besants tract of 1917 said that India demands Home Rule for two reasons, one essential and vital, the other less important but weighty: first, because Freedom is the birthright of every Nation: secondly, because her most important interests are now made subservient to the interests of the British Empire without her consent, and her resources are not utilised for her greatest needs.  [2]  Highly relevant no doubt to the liberal elite who made the strongest supporters of Congress but not relevant to the ryots and the peasants whose life is not one of political aspiration but of mute penury and toil. Indeed, Gandhi made this point within a year of returning from Africa: the system of education at present in vogue is wholly unsuited to India it is a bad copy of the Western model. It has dried up all originality, the vernaculars and has deprived the masses of the benefit of higher knowledge which would otherwise have percolated to them through the intercourse of the educated classes with them. The system has resulted in creating a gulf between educated India and the masses.  [3]   One of the first tasks which Gandhi therefore set himself on rejoining his political career was to make moves to create a real national unity and to fuse together previously local or sectional interests into a genuine national movement. Indeed, he recalled of first political organ with which he chose to involve himself Gujarat Sabha that for me the value of it lies in the education that the masses will receive and the unity that the educated men and women will have of coming in close touch with the people.  [4]  Gandhi spoke to the peasants of Champaran in 1917 not of political demands, not of home rule nor for reformed legislatures and voting rights, but of the troubles which the rural folk poured out to him how they were forced to grow indigo on their best lands, of the weight of the money payments in place of the indigo obligation, how the planters servants bullied them, and how the planters enforced illegal demands on them.  [5]   Throughout all of this time that Gandhi was involved in Congress, the movement was largely characterized by its new responsiveness to the needs for links with these dominant peasant communities. This began with Gandhi though his travels across the country meant that he himself never acquired exclusive links with any particular groups in the countryside. His chief collaborators came from across the country, and themselves became involved in rural issues: Vallabhbhai Patel was a Patidar lawyer from Gujarat; Rajendra Prasad, a small landowner lawyer from Bihar; Rajagopalachari the small town lawyer from Tamil Nadu; Abdul Ghaffar Khan, a small landowner from the Frontier. Peasant communities were also encouraged to make connections with Gandhi and his collaborators: he went to Champaran and Kheda in 1917-8 after direct requests from local leaders. For the first time, as well, there were genuine moves to create a political community involving Hindus and Muslims, with Gandhis involvement with the Khilafat movement in 1920-1. As he said, I hope by my alliance with the Mahomedans to achieve a threefold end to obtain justice in the face of odds with the method of Satyagraha and to show its efficacy over all other methods, to secure Mahomedan friendship for the Hindus and thereby internal peace, also, and last but not least to transform ill-will into affection for the British and their constitution which in spite of its imperfections has weathered many a storm.  [6]   The more inclusive religious politics may have faltered later on, but Gandhi still felt confident of telling the Round Table Conference in November 1931 that All the other parties at this meeting represent sectional interests. Congress alone claims to represent the whole of India, all interests. It is no communal organisation; it is a determined enemy of communalism in any shape or form. Congress knows no distinction of race, colour or creed; its platform is Universal.  [7]  The Nehru Committee recommendations in 1928 also made so bold as to say . . On the assumption that India is to have the status of a member of the British Commonwealth of Nations there is scarcely any difference of opinion between one section or another of political India. It may be safely premised that the greatest common factor of agreement among the well-recognised political parties in India is that the status and position of India should in no case be lower than that of the self-governing dominions.  [8 ]  A more inclusive set of concerns for national politics did pose problems for the Government of India, who wished to cast the national movement as being as unrepresentative as it had previously been and it did indeed do so on several occasions, such as the Government of Indias resolution on the Non-cooperation movement in 1920: The confidence of Government in the good sense of India has already been in great measure justified by the unanimity of her best minds in their condemnation of the folly of non-cooperation. For a most weighty body of educated opinion has rejected this new doctrine as one that is fraught with the most mischievous potentialities for India.  [9]  However, as direct action proved a larger and more diverse constituency for national politics, this line of argument was quietly dropped. Gandhi also provided the national movement with innovative and attractive forms of protest which gained much more attention than the pre-war pamphlets and meetings. Where in the partition of Bengal, the boycott had been used, it had quickly descended into sporadic violence due to lack of leadership and tacit support for himsa methods. Gandhis addition of symbol and religiosity provided an extra nobility and purity to what otherwise could have descended into jacquerie. Even the British Report of the Committee appointed to investigate the Disturbances in the Punjab, in April 1919 drew attention to the sacred vow which Gandhi ordered all his followers to take: we solemnly affirm that in the event of these Bills becoming law, and until they are withdrawn, we shall refuse civilly to obey these laws and such other laws as a committee to be hereafter appointed may think fit, and we further affirm that in this struggle we will faithfully follow truth and refrain from violence to life, perso n or property.  [10]  Gandhi also brought considerable skill as a publicist and columnist for his ideas but most importantly of all he chose techniques of protest in which the disenfranchised could also play a prominent role. The campaigns of noncooperation did not bring the raj to a grinding halt British administration carried on in its usual cumbersome fashion. However, where the means of protest were as simple as changing spending habits, it was perfectly possible for people to choose the action appropriate to them, from attending a meeting to closing a shop, staying away from classes, or persuading local to stop selling foreign cloth and liquor. The handspun cloth which Gandhi hailed as the symbol of a swaraj soon became the virtual uniform of Congressmen who in an earlier generation had prided themselves on their semi-Western sartorial elegance. Even some of the more religious actions could have serious consequences for the British not least the temperance movement which hit British excise revenue hard. For those looking to be yet more active, Gandhi managed to make jail an attractive form of political protest even for such notable and law-abiding Indians as Motilal Nehru, who now went to jail as an honour, though before 1921, they would have considered it a shameful disgrace.  [11]  Between 1921 and mid-1922, four areas each produced well over 1,000 convictions, arising out of the movement.  [12]  Yet even despite this popularisation of the political process, in the early 1930s, Congress and British sources seemed to agree that the Congress standing army is at most one lac (100,000); and although in 1936 lakhs was in the plural, it was still not claim millions, or crores (10,000,000).  [13]   What allowed such a disparate group of people to nevertheless campaign together was to some extent the fact that Gandhi chose tactics which convinced all of a common enemy in the shape of the British rulers. By picking off targets on particular issues such as tax reassessments and lack of consultation rights, Gandhis supporters could join together in spite of their apparently insurmountable differences for example, Gandhi was able to win the support of both mill owners and weavers of Ahmedabad. His tactics for action also were designed to place maximum pressure on the legitimacy for British rule which the Liberals had questioned for decades at home in any case. Mahatma Gandhis statement on satyagraha in November 1919 stated that On the political field, the struggle on behalf of the people mostly consists in opposing error in the shape of unjust laws. The law-breaker breaks the law surreptitiously and tries to avoid the penalty; not so the civil resister. He ever obeys the laws of t he State to which he belongs, not out of fear of the sanctions, but because he considers them to be good for the welfare of society. But there come occasions, generally rare, when be considers certain laws to be so unjust as to render obedience to them a dishonour. He then openly and civilly breaks them and quietly suffers the penalty for their breach.  [14]  With just 100,000 Europeans in the whole country, it was clear that only a low level of civil resistance to the economic and legal bases of British rule would be sufficient to severely jeopardise the security of British tenure. By going beyond this to question even the British fitness to rule, Gandhi moved decisively beyond the aims of the nineteenth century nationalists and severely embarrassed the European rulers. For example, the commanding officer of the Amritsar Massacre was condemned by the Government of India, but received great sympathy from the British public. Gandhis response was to condemn the official report an d the government response to it as pages of thinly disguised official whitewash and called on the Indian nation to rise against an intolerable wrongs not by armed rising, but by non-cooperation: if we are worthy to call ourselves a nation, we must refuse to uphold the Government by withdrawing co-operation from it.  [15]  The 1930 salt march generated great India-wide publicity and drew large numbers to meetings, at which Gandhi appealed to village officials to resign from their posts which buttressed the imperial regime. Resignations began to occur in large numbers, under pressure of publicity and social boycott, and the Viceroy reported to London how grave the situation was as Gandhi challenged the legitimacy of government. In Gujarat the personal influence of Gandhi threatens to create a position of real embarrassment to the administration . . . in some areas he has already achieved a considerable measure of success in undermining the authority of Government. As the government of Bombay saw it, the real problem was that more and more people who used to be judged sane and reasonable were joining Gandhi, not because they expect any definite results from anti-salt laws campaign but because belief that British connection is morally indefensible and economically intolerable is gaining strength among educated Hindus, Gujaratis mostly but others also.  [16]   Yet in 1934, Gandhi agreed that three years of civil disobedience had served their time, and that the time had come for Congress to return to constitutional politics to test the forthcoming Government of India Act. Rajagopalachari argued that If the magic of the Congress name and memory of its past sacrifices are utilised, then a position of trust and confidence among the masses could be established, and whatever the new constitution may be it can give us the power., Congressmen released from prisons soon became not just leaders of a political movement, but cadres of a political party seeking to win elections. To the dismay of the British and their supporters they were able to draw on the moral authority which Gandhi and their own participation in satyagraha had won for them. Their campaign was slickly managed, appealing to traditional nationalist themes, as well as highlighting the fruits of full responsible government in the provinces, which the new Government of India Act of 1935 now provided, was, moreover, assiduously fostered. The control this allowed over land revenue administration was particularly emphasised a key theme for the zamindar class who had previously seen their interests best served by the British rather than the nationalists. In the 1926 elections, Congress had not polled very well, but in 1934, on a similarly small franchise, Congress overwhelmingly won the Central Legislative Assembly. It went on to win innumerable district board elections in the next two or three years; and in 1937, at the end was a long three-year campaigns eventually secured legislative majorities in the provincial elections in seven of the eleven provinces of India.  [17]   The fact that Gandhi still managed to inspire and to some extent control such levels of political activism for example the salt march in 1930 and the 1941 individual satyagrahi was due to a personal magnetism not shared by any other Indian leader of his generation. From the very first political actions he took in India in 1917, a young English ICS man commented that to the peasants Gandhi seemed their liberator, and they credit him with extraordinary powers. He moves about in the villages, asking them to lay their grievances before him, and he is daily transfiguring the imaginations of masses of ignorant men with visions of an early millennium.  [18]   This personal attraction was not confined to peasants, but even to the members of Congress. As the official record says for 1919, In proposing the fifth resolution Mahatma Gandhi made a speech in Hindi He said he was bound to condemn mob excesses. He admitted that these were committed under grave provocation given by the Government, but he wanted that even in grave provocation they should not lose their heads. He wanted true Satyagraha of them.  [19]  It also proved that much of the national unity which Gandhi brought into his campaigns such as the Khilafat and Rowlatt Acts in 1920-1 was based on his own personal leadership after being jailed and subsequently retiring from public life, it seemed to many that the movement he symbolized had died. Yet in response to the Simon and Nehru Commissions, Gandhi returned with a campaign of civil disobedience which brought thousands into active opposition to continued British rule. During the 1937 election campaign, it was reported that à ¢Ã¢â€š ¬Ã‚ ¦ many villagers observed fast on the day of polling and broke it after exercising their franchise in favour of the Congress candidateà ¢Ã¢â€š ¬Ã‚ ¦ village voters bowed before the Congress candidates box as a mark of respect to Mahatma Gandhi.  [20]  Even the government understood the personal charisma the Mahatma brought with him, and had striven not to reinforce this position with martyrdom in 1922 and 1931. His value to both followers and opponents increased, even though he was behind bars, and his year-long prison term was marked by the negotiations with the Viceroy which culminated in the Gandhi-Irwin agreement. Ultimately, despite the great veneration for Gandhi, he failed to convince other nationalists to agree with his Eastern model of swaraj. In Hind Swaraj, he said the present system of education in India perpetuated immoral ideas, bred generations of Indians eager to collaborate in an imperial regime which was importing an evil civilization and threatened to create a widening gulf between the so-called educated and the masses. He argued trenchantly for the use of vernaculars as opposed to English, and the abandonment of the current over-literary and foreign syllabus in favour of study soundly based on spiritual values in the context of practical labour.  [21]   While symbolically Nationalist leaders were in favour of this, divergences became very obvious. So much so that Gandhi retired for a second time from Congress politics, saying in 1934 that I have referred to the common goal, but I have begun to doubt if all the Congressmen understand the same thing by the expression Complete Independence. For me Purna Swaraj has an infinitely larger meaning than Complete Independence, but even Purna Swaraj is not self explained. No one word or compound expression will give us a meaning which all can understand.  [22]  Clearly it did not have this meaning to Gandhis colleagues. Even Gandhis ideas of swadeshi did not create the impression he had intended: I put the spinning wheel and khadi in the forefront. Hand-spinning by the Congress intelligentsia has all but disappeared. The general body of them have no faith in it. The removal of the khadi clause in the constitution would mean removal of the living link between the Congress and the millions w hom it has from its inception sought to represent; and yet if it remains, it has to be rigidly enforced. But it cannot be, if a substantial majority of the Congressmen have no living faith in it. . .  [23]  Gandhis early consideration for the Muslim community did not prevent the Muslim community withdrawing from the Congress actions; and although Gandhi himself was very opposed to the two-nation theory, the Muslim Leagues demands were never seriously heeded by a Congress whose focus was securely on the British raj. In fact, Congress refused to go into coalition with the Muslim League after the 1937 legislative elections. Even the distinctively Indian conception of self-rule which Gandhi spent his life trying to deliver, did not force out Western political doctrines. Jawaharlal Nehru used his Presidential Address at the 1936 Congress to say I am convinced that the only key to the solution of the worlds problems and of Indias problems lies in socialism, and when I use this word I do so not in a vague humanitarian way but in the scientific, economic sense. . I see no way of ending the poverty, the vast unemployment, the degradation and the subjection of the Indian people except through socialism. That involves vast and revolutionary changes in our political and social structures, the ending of vested interests in land and industry, as well as the feudal and autocratic Indian States system. . . Some glimpse we can have of this new civilisation in the territories of the USSR. Role of Netaji Subhash Chandra Bose in the Freedom Movement In the Congress, there was a group which was influenced by the socialistic idea. This group had young elements such as Subhas Chandra Bose, J.L.Nehru, J.P.Narain, Acharya Narendra Dev, Dr. Ram Manohar Lohia, as its workers. They worked in mobilizing the working class and the peasant for the national movement and radicalizing the Congress. Again there was a division in this group. Some members formed Forward Block with Subhash Chander Bose as its member. Netaji did not agree with Gandhiji on peaceful agitation. He launched an uncompromising struggle against the British imperialism after the outbreak of Second World War. The government banned this organisation and arrested almost all its important leaders. Subhash Chander Bose was also arrested but, in a, very mysterious way, he escaped from the-custody of the government and reached Germany and japan via Kabul. He organised Azad Hind Fauz though a stop in this direction had already been taken up by Captain Mohan Singb.Hemade Indian Nat ional Army out of the Indian prisoners in Japan. He was Supreme Commander of the Azad HindFauj. A womans regiment (Rani Jhansi) was also formed under the captaincy of Laxmi Swaminathan. He came to Singapore via Japan. He established a provincial government ofAzad Hindustan with H.Q_ at Singapore on October 21, 1943. His government was given recognition by many nations. He declared war against the U.S.A. and its allies and made Burma as H.Q. He called upon the people to give him their blood and he would give them independence. The Indian National Army perxtrzted into the Indian soil and took possession of some area of Manipur Aishavpur. He planned to march 6y declaring Delhi Chalo (March to Delhi). laspite of his determination, his dreaund liberating the motherland was 1*x)t fulfilled due to shortage of food, tack of forces, ammunition and onset of monsoon. The action of the Indian National Army awakened the national feelings and had its impact on all sections of the people. The people were prepared to make any sacrifice f6r the country. The slogan Jai Hind influenced the people greatly. It is sad to say that Netaji was reported to be killed in an air-crash. Shah Nawaz, Dhillon and Sehgal who had deserted Indian Army to join INA of Netaji Subliash Bose were tried before a Court Martial in Red Fort, Delhi. The Congress leaders defended these patriotic sons of India. The Court Martial convicted them and awarded death penalty for sedition. There was resentment among people against this decision. As such the government did not dare to execute them. Governor-General set them free by using his special powers. The contribution of Netaji and members of Indian National Army is significant. They aroused national feelings. Their action forced the British government to free the country at the earliest, His dreams came true and India became free on 15th August, 1947 after a long struggle. The Britishers exploited our economy. They used our economic surplus for their own gain and drained our wealth to their motherland. They devised the policy of divide and rule and aroused communal feelings in our society: In 1857, there was a revolt against the regime of East India Company because of exploitation and other factors. Our leaders termed it as First War of Independence whereas Britishers dubbed it as Mutiny a mere sepoy rebellion. Although it failed because of the absence of common purpose, unity and co-ordination, and non-availability of modern weapons and Social, religious and economic factors awakened the national feelings among the people of India. Communication and transport, introduction of western education brought the people closer to each other and they decided to dislodge the British Government. The people felt the need fora common platform to oppose the Britishers and they started forming associations in order to right the Government unitedly. It was in 1885 that the Indian National Congress came into existence. During the first 20 years of its inception, the Congress was reformist and liberal organisation. In the beginning of 20th century, young members of Indian National Congress became opponents of liberal policies of the Moderates. Because of the difference of opinion the Congress was splitted in the year 1907 at its Surat session. However, with the efforts of Annie Besant and other leaders, both groups, got united in the year 1916 and the Congress started the struggle for freedom unitedly. Non-corporation (1920-22), the Civil Disobedience (1930) and the Quit India (1947} Movements proved milestones in the subsequent period. Finally it was in 1947 that India got Independence from the British rule. In 1915, Mahatma Gandhi came back from South Africa, where he successfully opposed the policy of racial discrimination of the South-African government with non-violent means. After the passage of Rawlatt Act which aimed at arresting-any Indian without trial, there was a protest all over the country. The feelings of Indian people were suppressed-resulting in Jallianwala Bagh massacre. Congress became agitated with the above massacre and with other events in the country and decided to launch non-cooperation movement under the leadership of Mahatma Gandhi. In this movement, people boycotted foreign goods and govt. institutions and made bonfires of foreign goods. However, Mahatma Gandhi suspended this movement because of violence in Chauri Chaura (Gorakhpur). Mahatma Gandhi launched civil disobedience movement again in 1930 by a march to DANDI to break the salt-law. The Congress in its Lahore session held on 31st December, 1929 adopted a resolution for complete independence and decided to observe 26th January every year as independence day fill the country gets independence. With the out-break of second world war and Britishers not taking the Congress into confidence for war, Congressmen became agitated, Congress under the leadership of Mahatma Gandhi decided to launch Quit India Movement. He termed this as the last struggle of his life to win the freedom. This was a decision to do or die. ft was a mass struggle based on non-violence. But this movement was also crushed with a heavy hand. Netaji Subhash Chandra Bose with his Indian National Army played a significant role in the achievement of freedom. He declared war against the British. He aroused national feelings among the people. Netaji and other freedom fighters dream became true and India got independence on 15th August, 1947 after a long freedom struggle.

Four Control Objectives Of Wages System Accounting Essay

Four Control Objectives Of Wages System Accounting Essay According to Millichamp Taylor (2008), control objectives of wage system are as follows: To ensure that wages are paid to the existing employees at authorized rates of pay To ensure that wages are computed in accordance with work-performed records, in respect of working time, units produced, and other criteria To ensure that gross pay and net pay are calculated correctly and payments are made to the correct employees To ensure that payrolls deductions to Central Provident Fund Board are correctly accounted and paid (b) As the external auditors of Blake Ltd, write a management letter to the directors in respect of the shift-workers wages recording and payment systems which: Identifies and explains FOUR deficiencies in that system Explains the possible effect of each deficiency Provides a recommendation to alleviate each deficiency [14m] The Board of Directors Blake Limited 1208 Chancery Lane, Strand, London. 08th DEC 2010 Dear Sirs/Madams, BLAKE LIMITED REPORT TO MANAGEMENT FOR THE YEAR ENDED 30TH DECEMBER 2010 Following our recent audit, we bring to your attention certain observations in the companys operations which we believe can help you in improving the profitability and efficiency of the business. First Deficiency: Logging in process The logging in process using an electronic identification card is not monitored. Possible effect: Card scanned doesnt mean that work starts! As the logging in process is not monitored, collusion between employees by helping each other scanning the identification cards may result receipt of wages on the non-approval leave days or working hours. Recommendation: Replacement of electronic identification card to finger-print scanning may effectively cut off the collusion, yet it may be costly for the management. Spot check on the number of workers on the production line by shift manager from time to time and compare the number of employees logged in via the time recording system. Second Deficiency: Overtime supervision The shift foreman is not required to monitor the extent of any overtime working. Possible effect: As overtime working is not supervised, the employees may get wages paid at overtime rates for no work done by logging-off late. This phenomenon not only reduces the productivity, but also increases the labor costs. Recommendation: As each group of shift workers (25 persons) is allocated with specific vehicle at specific amount, the management may adopt piece-work systems, where employees are paid for output instead of time [Dunn, 1990]. Change of existing working environment where the overtime working should be monitored by the shift foreman or through the installation of CCTVs. Third Deficiency: Code word in computerized wage system The authorization code word (pets name) uses in comparing the accuracy of time worked from the time recording system to the computerized wages system is generally known around the department. Possible effect: Unauthorized alterations may be made by the employees inside and outside the department. Recommendation: Further security steps should be carried out, such as authorization using personnel identification number and password. This will help in keeping the records of the employees name who certified the wages amount of particular employees. Change of code word on a regular basis and only inform to the responsible employees instead of whole department, may help in reducing this deficiency. Forth Deficiency: Termination of employees No effort in ensuring the receipt of e-mails sent from personnel department to payroll department which stating the details of employees termination. Possible effect: Terminated employees may remain on the payroll system [Leung, Coram, Cooper Richardson, 2009] and hence the accounts department clerk will continue making payments to those employees as there is no link between accounts and personnel department. Recommendation: It is essential in ensuring that the termination e-mails are received in personnel, and this can be done by sending a notification feedback mails from payroll department to personnel department. We hope to discuss the report with you at our forthcoming meeting. May we take this opportunity to express our thanks to you and your employees for the assistance provided during the audit period. If you require any further information on the above, please do not hesitate to contact us. Disclaimers: This letter does not identify all the weaknesses in the company internal control systems. This letter is for management use only. Yours Faithfully, Fung Jason Smith Audit Co. (c) List THREE substantive analytical procedures you should perform on the shift managers salary system. For each procedure, state your expectation on the result of that procedure. [6m] Substantive procedures are designed to obtain audit evidence to reduce detection risks relating to specific financial statement assertions [Rick, Dassen, Schilder Wallage, 2005], using the tools: tests of details of transaction and balances, and analytical procedures. Analytical procedures consist of the analysis of significant trends and ratios, which entail the use of relationships and comparisons to determine the balance of accounts and reasonability of data [Porter, Simon Hatherly, 2008]. When analytical procedures serve as substantive tests in the shift managers salary system, substantive analytical procedures may be conducted by auditors comprise of: (i) Trend Analysis The analysis of changes in an account balance over time [Rick, Dassen, Schilder Wallage, 2005]. Procedure: Regular independent comparisons of shift managers salaries paid with budgets and previous year, through investigation of variances [Porter, Simon Hatherly, 2008]. Expectation: Assuming that the budgeted shift managers salaries included the 3% increment in second half year and the 5% annual bonus, variances between actual and budgeted total salary expenses should persist at similar level. On the other hand, presuming that the number of total shift managers remained unchanged, only inflation rates supposed to take place when comparing current and previous years salary expenses. (ii) Ratio Analysis The comparison of relationships between financial statement accounts, the comparison of an account with non-financial data, or the comparison of relationships between firms in an industry [Rick, Dassen, Schilder Wallage, 2005]. Procedure: Data collection of employment and rates payment of each shift manager in Blake Ltd from HR department [Porter, Simon Hatherly, 2008]. Calculation of aggregate amount and compare it with the actual salary disclosed in financial statement [Rick, Dassen, Schilder Wallage, 2005]. Expectation: As non-financial data may serve as a basis for comparisons, the estimated total payrolls can be achieved through the multiplication of total number of shift managers with the mean salary rates. (iii) Reasonableness Testing The analysis of account balances or changes in account balances within an accounting period in terms of their reasonableness in light of expected relationships between accounts [Rick, Dassen, Schilder Wallage, 2005]. Procedure: Data collection of number of shift managers hired and terminated, the timing of pay changes (increment of 3% in July and annual bonus of 5% in November), and the effect of vacation and sick leave, a model on shift managers payroll expenses could be created [Rick, Dassen, Schilder Wallage, 2005]. Expectation: As reasonableness testing develop explicit information, the monthly salary expenses should be quite constant in the first half years and an approximately 3% increment took place from July onwards and a further increment in November due to the annual bonus paid. (d) Audit evidence can be obtained using various audit procedures, such as inspection. APART FROM THIS PROCEDURE, in respect of testing the accuracy of the time recording system at Blake Ltd, explain FOUR procedures used in collecting audit evidence and discuss whether the auditor will benefit from using each procedure. [8m] The collection and gathering of audit evidence lies at the heart of the audit, where Mautz and Sharaf claimed that Auditing in its entirety is made up of two functions, both closely concerned with evidence. The first one is the evidence-gathering function; the second is that of evidence evaluation. [Dunn, 1991]. Test of controls is the tool uses in testing the effectiveness of control policies and procedures in supporting the detection of control risk [Rick, Dassen, Schilder Wallage, 2005]. Apart from inspection, the procedures and techniques used in collecting audit evidence and the benefit to auditor in testing the accuracy of time recording system are as follows: (1) Confirmation The receipt of a written or oral response from an independent third party verifying the accuracy of information that was requested by the auditor [Loebbecke, 1999]. Benefit/Applicability to auditor in testing the accuracy of time recording system: As the evidence is from independent third party, it is highly persuasive. However, the time recoding system manufacturer may feel reluctant to share the weaknesses and problems of the system in order to protect its product and business. Due to the time constraint and the inconveniencies in obtaining information, this procedure is less likely to be selected by auditors. (2) Observation A control consists of looking at a process or procedure being performed by others [Rick, Dassen, Schilder Wallage, 2005], which can be a significant procedure in determining whether the control system is operating [Mascarenhas Turley, 1990]. Benefit/Applicability to auditor in testing the accuracy of time recording system: This procedure enables the auditor to find out whether collusion in logging-in and out among shift workers takes place. However, observation may not provide an accurate reflection as employees will usually perform duties appropriately while being observed. Hence, combination with other procedures in gathering evidence may be necessary step in order to achieve higher accuracy [Mascarenhas Turley, 1990]. (3) Recalculation The procedure of checking the arithmetical accuracy of source of documents and accounting records or performing independent calculations [Rick, Dassen, Schilder Wallage, 2005]. Benefit/Applicability to auditor in testing the accuracy of time recording system: Recalculation helps in confirming the total hours paid are the same with the total time logging-in and out on the time recording system. Recalculation may provide strong evidence but the evidence is rarely persuasive and conclusive by itself [Rick, Dassen, Schilder Wallage, 2005]. A further step via re-performance procedure may help in increasing the overall accuracy of the time recording system. (4) Analytical Procedure The analysis used to evaluate financial information by studying plausible and predictable relationships among both financial and non-financial data [Mascarenhas Turley, 1990]. Benefit/Applicability to auditor in testing the accuracy of time recording system: This procedure could be a reasonably effective test, which enables the auditor to monitor the number of total hours claimed (time recoding system) and the total cost of wages paid (computerized wage system) through standard costing system [Dunn, 1990]. Any excessive variance occurred should be investigated. In conclusion, auditors always face difficulties in deciding the most suitable procedures which is most appropriate to achieve the objective. Guideline on Audit Evidence suggests the following: Documentary evidence is more reliable than oral Evidence obtained from independent sources outside the enterprise is more persuasive than that secured solely from within Evidence originated by the auditor is more reliable than evidence obtained from others [Dunn, 1990]

Technology Advances Enterprise-Wide Planning Essay -- Technology Busin

Technology Advances Enterprise-Wide Planning Enterprise resource planning (ERP) systems utilize internal and external management information across an entire organization (Alshare & Lane, 2011). This systems embraces finance/accounting, manufacturing, sales and service, customer relationship management, and many more. The ERP system uses an integrated software application that helps the system to become automated. Its purpose is to facilitate the flow of information between all business functions inside the boundaries of the organization and manage the connections to outside stakeholders (Alshare & Lane, 2011). ERP systems typically include the following characteristics: a complex system that operates in real time without relying on periodic updates, a common database that supports all functions, a consistent model throughout each module and installation of the system without much hassle and development (Wixom, Watson & Werner, 2011). In 1990 Gartner Group first carried out the ERP as an extension of material requirements planning and ERP came to represent a larger whole, reflecting the evolution of application integration beyond manufacturing (Alshare & Lane, 2011). By the mid–1990s ERP systems addressed all core functions of an enterprise. Governments and non–profit organizations also began to employ ERP systems. The ERP systems experienced rapid growth in the 1990s because the year 2000 problem and introduction of the Euro disrupted legacy systems. Many companies took this opportunity to replace such systems with ERP. This rapid growth in sales was followed by a slump in 1999 after these issues had been addressed. The ERP systems, in the beginning, focused on automating back office functions that did not directly af... ...eed to take this into consideration. In the deployment presented in this paper, we have achieved ROI in both R2R control and FDC related to the early deployment phases. The APC technical and business models will allow organizations to complete the remaining phases, and migrate into new areas such as fault prediction and APC incorporation with yield management. References Alshare, K. A., & Lane, P. L. (2011). Predicting Student-Perceived Learning Outcomes and Satisfaction in ERP Courses: An Empirical Investigation. Communications of AIS, 2011(28), 571-584. Wixom, B. H., Watson, H. J., & Werner, T. (2011). Developing an enterprise business intelligence capability: The norfolk southern journey. MIS Quarterly Executive, 10(2), 61-71. Moyne, J. (2009). A blueprint for enterprise-wide deployment of advanced process control. Solid State Technology, 52(7), 35-37.

Beowulf vs. Harry Potter Essays -- J.K. Rowling

In countless ways Beowulf and the Harry Potter series can correlate through specific themes, events, etc. In ways they contradict each other, and in some, they concur thoroughly. Throughout both the book and the series they have roughly the same central idea which is to vanquish the evil that remains in a fixed world and bring it into safety again. Each character has his individual weaknesses and powers, which are used to their advantage during the course of the story. Beowulf’s powers involve physical super strength. Harry’s powers aren’t as much as physical strength as mental and magical powers. Both make faults in some of their actions which sometimes causes failure. Beowulf shouldn’t have let his gluttony and arrogance outweigh his wit when fighting the dragon, otherwise it would probably have spared his life. Like Beowulf, on occasion, Harry thinks before he acts. His follies aren’t always life threatening, and they can actually turn out to be life-saving. Both cases are a battle between good and evil that affects all. Unlike in Beowulf, not only must Harry fight evil, evil has its followers and he must work around them while Beowulf confronts only the chief of evil itself. The two must not only fight for their lives, but they also fight for the well-being of others. Harry’s fight is for safety and, in a way, he is forced into it, but he accepts it. Beowulf fights predominantly for further gl ory, pride, and treasure. They each have their own â€Å"army† but a lot of their struggles are engaged independently and in special cases rely on their allies. Harry might be a hero, but he was born an ordinary wizard unlike Beowulf who was born into the royal family. Harry was also looked down upon by those who saw him ... ...character and even Beowulf when he dies. His last words seemed considerate instead of selfish. Although Harry is a hero he still has authority over him because of his age, unlike Beowulf who is the son of a king and is older. Harry’s battles didn’t just involve physically fighting like Beowulf’s did. He had to find weaknesses in the Dark Lord and use them against him to finally kill Voldermort after several fights. In the end of both tales good triumphs over evil and the wicked is ultimately defeated perpetually. Harry goes on to live an honorable life among his friends, but Beowulf dies a noble man for the welfare of his people giving his throne to someone else deserving. Even though both endings are concluded in somewhat of a sad note, they both give you a sense of accomplishment because of the overall victory over what used to rule the world they lived in.

Sitting Bull Exile to Canada :: American America History

Sitting Bull Exile to Canada Many things influenced Sitting Bull's decision to cross the border into Canada. After Custer's defeat at Little Bighorn, Sitting Bull had to live life in fear. He fought on the defensive for years. Sitting Bull and his followers fled from the onslaught of American howitzers. He then was able to find sanctuary in the White Grandmother's Country, north of the international boundary. "Most of the band drifted back in the next few years; Sitting Bull himself was to return in 1881 to end his exile" (Andrist 298)). They faced unknown obstacles, and challenges, all for a chance to live the way they wanted to. When times were bad they looked to the Canadians for assistance. When they could not help Sitting Bull struggle ended and asylum. Canada was no longer an option for Sitting Bulls starving people. For Sitting Bull and his people "the winter of 1876-77 was a winter of despair. "Soldiers occupied the hunting grounds and kept the war going even when the snow fell and the temperature plunged"(Utley 174). Sitting Bulls options for the survival his people were being held in the hands of the soldiers surrounding his winter encampment. Who could at any time " burst into their village, shoot down the people, and destroy their homes and food supplies"(Utley 174). Sitting Bull disliked the alternative of an unconditional surrender, which was out of the question. This surrender would have cost Sitting Bull and his people their guns, and horses. This was unreasonable for people who relied on these valuable tools in almost every aspect in their lives. In April of 1877 the Miniconjoous, Sans Arcs, Hunkpaps, and others of equal prominence conviened a council at Beaver Creek. Spotted Eagle and Sitting Bull would make speeches advocating continuing the war against the white man. They would eventually realize them necessity to act in the best interest of the people. Sitting Bull stood firm in his way of life, as a hunter. Around this time Crazy Horse made his decision to surrender. On May 6, Crazy horse surrendered at the Red Cloud agency in Robinson Nebraska. The group which consisted of 889 people, surrendered "12,00 ponies and 117 arms"(Utley182). Sitting Bull faced new uncertainty in Canada. He had traveled to this country before "following Buffalo or seeking Slotas to trade with" (Utley184). He also knew from experience the contrast between the Grandmother (Canada) and the Great Father of the United States.

The Use of Symbolism in Hemmingway’s A Farewell to Arms

A Farewell to Arms is one of the greatest tragic love stories of the twentieth century. The novel which was written by Ernest Hemingway was published in 1929, and could possibly be one of the best novels that was been written about World War I. Throughout the novel Hemingway tries to bring light to the truths about war. He does not focus on the heroic picture that many picture of war, as shines a light on the hardships of war. The author makes use of symbolism throughout the novel in order to show the reader the struggles such as hardships with death, wounds inflicted from war, and the toll war can take on relationships.The Use of Nature To be able to properly analyze the novel, the reader has to understand how the symbolic structure is formed by the author. In this case, Hemingway has used nature as a way to contrast with the emotions of the characters. Chapter 1 begins with the following: â€Å"In the late summer of that year we lived in a house in a village that looked across the river and the plain to the mountains†¦the plain was rich with crops†¦and beyond the plains the mountains were brown and bare† (Hemingway 3). The author positioned the main character on a kind of lookout point which effectively conveys feelings of detachment (Bloom 31).But for several scholars, this is just another example of Hemingway’s style: â€Å"lean, understated, evocative, spare and without emotion† (Bloom 31) The introductory line to the novel sets the mood for the rest of the chapter. This form of imagery was used in the first chapter, leaving it up to the imagination of the reader to interpret the characters emotions. The author does this so that he does not have to go into detail about the characters feelings. Bloom says that Hemingway’s use of nature as symbolism is no surprise as he is one author well-known for his â€Å"love of open water and other wild places in nature† (Bloom 31).Hemingway portrays life in the first chapter as– brown, bare, hopeless when he uses the words bare and dusty to describe a road that the troops marched on. The narrator goes into detail describing the plains as follows: â€Å"The plain was rich with crops; there were many orchards of fruit trees and beyond the plain the mountains were brown and bare† (Hemingway 3). This description allows the reader to know that the people of the town were able to go on with their lives, with plenty of food on the table, living as comfortably as they could while the war went on in their backyards.The author shows us that this place is considered a normal home for villagers. Yet, with all that is occurring on the side of the mountains, how can home be considered normal? Hemingway uses nature as symbolism in chapter 1 when he describes the following night. â€Å"In the dark it was like summer lightning, but the nights were cool and there was not a feeling of a storm coming† (Hemingway 3). The villagers knew that fighting wa s going on all around them, but it was far enough away that it did not impact their daily lives. Towards the end of Chapter 1 a switch occurs.While not much had occurred in the village, the fighting had become quite unsuccessful. When the troops had experienced this change in the fighting force, they also experienced a change in the weather- fall was arriving. The author uses this change in weather and foreshadows that something terrible is coming. The author tells the reader that things went very badly. Winter had arrived, and with winter came the permanent rain which accompanied cholera. The intestinal disease took out seven thousand soldiers that year from the Italian Army. In the novel, the rain was used as a symbol of death.A year passed between Chapters 1 and 2, and the name of the main character, Frederick Henry, had yet to be introduced to the reader at this point. The protagonist isn’t much of a bold character. He tends to sit back and observe the crowd with no comme ntary; he is an observer. Henry is a Lieutenant serving in the ambulance corps in the Italian Army. As spring began to approach, Frederick finds himself stuck in a state of confusion about his life. The war is affecting him and others in such a way that he becomes uncertain with what he’s doing in his life, whether he is content or not.As Henry goes through these changes within himself, spring is upon his and with spring comes a sign of hope. The Use of Light With the change of the season, change occurs immediately upon reading Chapter 4. â€Å"The battery in the next garden woke me in the morning and I saw the sun coming through the window and got out of the bed† (Hemingway 15). The light is symbolic towards Henry’s mood, even though the character himself doesn’t know it yet, everything is going to change for him. It was on this sunny day that he met Ms. Catherine Barkley. In the beginning of their romance, the reader is confused by the actions of both M s.Barkley and Mr. Frederick. â€Å"He is impulsive and fatalistic about his choices [such as driving the ambulance for the Italians while he is an American], and she plays with the notion that everything has an explanation [â€Å"I was brought up to think there was†]† (Bloom 33). As one see’s how the relationship between Catherine and Henry develops, they can see how quickly the two have become intimate with one another due to the effects of the war. At first, Catherine seems to be using Henry for comfort due to her loss. Catherine then reveals to Henry about her previous engagement to a man whom she’d lost due to the war.Although he did not believe so himself, Henry was falling in love with Catherine. At first Henry had wished it would simply be a relationship based on sexual pleasure. Hemingway represents the love that the two have for each other through Catherine’s hair. Henry says: â€Å"I loved to take her hair down and she sat on the bed and kept very still, except suddenly would dip down to kiss me while I was doing it†¦ and it was the feeling of inside a tent or behind a falls† (Hemingway 114). â€Å"Henry and Catherine being inside her hair which forms a kind of tent over them, while they make love, may be taken as a womb symbol† (Rao 57).Her hair also being seen as a womb is symbolic as for later in the novel when Catherine becomes pregnant by Henry. The Use of Symbols One can go into great detail trying to analyze the many ways that Hemingway uses symbolism in the novel A Farewell to Arms. Taking a look at the novel, the occurrence of rain is constant from the beginning to the end. The author has presented the rain in many different manners such as rivers, lakes, rain and snow. As was covered in Chapter 1, the reader is able to contrast that rain symbolizes death. â€Å"Catherine sometimes sees herself and Henry dead in the rain† (Rao 59).This was the most direct ways that Hemingway used r ain as a symbol of death. Although, when reading through the climax of the novel, the author gives the reader hope for it was through means of water that Henry escaped the war and returned to Ms. Barkley. The rain was a symbol of trouble and turmoil for Henry. â€Å"When Fredrick was wounded, he is taken to the field hospital and â€Å"a rain† of blood falls on him from the stretcher above him. This is used to associate rain with destruction and pain, struggles and sufferings† (Shams).Catherine is seen to be afraid of  the rain due to her fear of seeing herself dead. â€Å"As Frederick and Catherine try to escape to Switzerland across the lake in a boat, their journey is lashed by rains† (Shams 45). The events that occurred when Catherine went into labor are tragic, and could be foreshadowed upon when it rained the day that she told Henry of her pregnancy. To finish the novel, after Henry discovered that Catherine and the baby were gone, he left the hospital a nd walked back to the hotel in the rain. (Hemingway 332). The author ended the novel with the word rain. The main character was left with nobody.He had fled the Army, snuck off to be with Catherine and the baby, to be left with only rain. The river and the lake are used symbolically to divide the opposing sides from one another. The Austrian front is separated from the Caperatto retreat in Chapter 3 by a river. Fredric and his company were trapped in the enemy side of the river. This shows how the river is used to divide territories, creating a place where one can distinguish the sides between the opposing and the allies. Ishteyaque Shams takes note that it is important to see that the retreat of the Italian Army, which occurs at Gorizia, is accompanied by rain (45).Fredric’s escape from capture and death by jumping into the river shows how the river is symbolic when dividing the enemy lines. The river was the divider between his life and his death. Snow represented the first time that the soldiers weren’t fighting. â€Å"â€Å"Snow† is seen as able to postpone the consequences of death but doesn’t really cure mortality; it is viewed as an aesthetic† (Shams). Whether it is the snow or the color white, it brings a sense of false hope into the novel, for death is only delayed for a little while longer. The snow is a form of safety, like when Catherine and Henry were in the Swiss Alps surrounded by snow.Other means of representing the tragedy that occurs throughout the novel is with the mountains. The battle front is located upon mountains where the battle is fought, and where many dead lay. Fredrick was wounded at the end of a long mountain, and he is bothered by the violence that arises from the mountains. The snowing in the mountains of Switzerland encourages Catherine and Fredrick to go to the mountains. Irony is then implemented into the novel, because Catherine and Frederick escaped to the mountains of Switzerland so that they could escape from the war.The plains in the novel are similar to the symbols used for the rain and the mountains. Things such as diseases, suffering, death, non-religious, and war were presented to the novel when the priest says suggested that Henry take leave and go to Abruzzi, the Priest’s hometown. That is has kind and polite people and with hospitality and a sense of natural beauty. â€Å"The plains are some sort of sharp contrast to this, it is characterized with drunkenness, prostitutes, destruction, cheap cafes and some other signs of low level life style† (Shams). ConclusionSymbolism was implemented in many different ways throughout the entire novel. Ernest Hemingway is able to link two things together in a manner allowing the novel to be easily understood by the reader. He manages draws the readers in by using symbols to represent something more than just what it is, such as rain to represent death, weather to represent mood, etc†¦Ã¢â‚¬Å"It is someth ing really important and interesting to see that in A Farewell to Arms Hemingway makes a very intricate but meaningful combination of images and symbols in order to be able to express whatever he has to convey to his readers† (Shams 44).