Value Added

Introduction Conventional financial reporting shows the firm’s disclose of the financial position of a firm (balance sheet), the financial performance of the firm (income statement), and the movement of cash flow (cash flow statement) (Riahi-Belkaoui, 2004).Advertising We will write a custom essay sample on Value Added specifically for you for only $16.05 $11/page Learn More Although these statements are very useful over time, they fail to give important information about the total productivity of the firm and the share of each team involved in the management of resources: shareholders, workers, government, suppliers, customers, and other stakeholders (Riahi-Belkaoui, 2004). Therefore, this paper will attempt to show firm’s value addition and how it is distributed to the stakeholders. Value Added According to Haslam and Neale (2000) value added is the accumulation of the wealth earned through productive utilization of the company’s r esources such as assets before it is distributed to the owners, government, customers, creditors, employees, suppliers and the public in general. Value added as defined by Riahi-Belkaoui (1992) is the return generated by the firm to its owners, government, workers, and capital providers such as creditors, supplier and bondholders and it can be calculated by adding earnings before tax to the financing costs (interest) and payroll costs. Similarly, value added may be calculated by subtracting costs incurred during purchasing of the services or goods from the sales revenue. Additionally, the difference between output and input explains effectively the concept of value added, and in reality this is what is used by the government in calculating value added tax. Wood (1978) defines value added as a measure of the wealth added or created and distributed by the company through an activity like Corporate Social Responsibility (CSR) to various firm’s stakeholders such as shareholders, government, creditors, suppliers, customers among others. Thus, it measures net instead of firm’s gross output. In addition, International Labour Organisation, IMF, OECD, UN, Economic Commission for Europe and World Bank (2004) defines value added as the variance between firm’s output value created in a certain period and the firm’s input value acquired or purchased from various companies in order to produce the output. In the form of an equation, value added can be illustrated as shown below; Value Added = Value of the Outputs – Value of the InputsAdvertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More There are two ways in which value added can be classified; Gross Value Added (GVA) and Net Value Added (NVA). GVA is determined by adding up sales revenue to any other income generated from various sources or services less purchased services or raw materials from other c ompanies (Mandal and Goswami, 2008). GVA can be used to gauge contribution towards the Gross Domestic Product (GDP) made by the industry or sector or individual producer (OECD, 2001). On the other hand, NVA is the variance between depreciation and the GVA. NVA may also be determined through the producer or manufacturer prices or factor prices or basic prices (Eurostat, 2010). To begin with Cox (1979) proposed two methods that can be used to calculate value added; additive method and subtractive method. Under the additive method, value added is determined as follows; Value Added = Profit/Earnings before taxes + Employees’ cost + Depreciation + Taxation + Interest charges The additive method equation illustrates how wealth can be distributed to the creditors, employees, and government among other stakeholders. On the other hand, subtractive method describes how wealth is earned or created and the following formula can be used to determine the value added; Value Added = Sales + Services’ income – Cost of sales/ Services purchased This means that, in order to determine the value added one must use income statement, which indicates the loss or profit made by the company over a certain period like one year or quarter of semi-annual, and how it is calculated as well as appropriated. And just like income statement, value-added statement indicates value added by the firm over a period of time as well as how it is determined and appropriated to the stakeholders.Advertising We will write a custom essay sample on Value Added specifically for you for only $16.05 $11/page Learn More For instance, returns allocated to employees include salaries, wages and the staff expenses; to government include corporation tax and income tax; to shareholders is dividends; to business is retained profits; and financiers is the share capital’s dividends and interest on the loan. In simple terms, profit is determined by subtracting all business costs from sales. While value added is variance between revenue obtained after selling the company’s product and services and raw materials costs purchased to manufacture these services or goods. Indeed, profit is the value added less the costs of value addition by the firm. An Example To show the Value-Added Statement Analysis, BT Plc is used as an example. The following table show the value added that is computed from the BT Plc financial statements for the period ended March 31, 2011. From the statement, the BT Plc’s value added is  £10,355 million, which also applies to various stakeholders.  £ â€Å"million† Sales Revenue/Turnover 20,449 Less: Cost of materials/ services bought 10,094 Value Added 10,355 Applied To Employees (Wages Salaries) 4,798 To Providers of Finance (Lenders – Interest) 861 To Providers of Capital (Shareholders – Dividend) 543 To Government (Payment of Corporation Tax, Income Tax) 21 3 To Maintenance and Expansion of Assets (Depreciation Retained Profits) 3,940 10,355 Table 1: BT Plc Value-Added Statement The value-added concept is an important tool for appraising the firm’s performance whose operations have an effect on the economic and social well-being of the society. It recognises various contributors who have made contributions to the process of generating the value like the government, shareholders, financiers and employees. Relationship between value added, cash flow and profit and firm’s sales performance A strong relationship exists between the firm’s financial statements, in that the value added, profit and cash flow are strongly related to the firm’s sales performance. First, the firm’s profit depends strongly on the firm’s sales performance as well as its target. This means that if the BT is not making any profit one would easily look at the firm’s sales budget and performance. And if sales pe rformance is poor, this implies that the firm is making losses. Conversely, in case the firm is more profitable this means that the firm sold more units and exceeded its budget. But at times high profit does not imply high sales. For instance, the firm may purchase products from the supplier at a lower price, with an expectation that it will sell the same to consumers in huge volumes at a higher price, thus expecting high profit. If the firm does not sell the expected volume, this means that the firm may end up with obsolete stock and losses (Heshmati and Loof, 2006).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More BT Plc requires capital in order for it to survive as well as for it to undertake future investment in new assets. The cash is used to purchase resources used to manufacture services or goods, which are then sold. This process is known as cash-flow cycle, which involves the movement of firm’s incomes and expenditures for a period of time. Cash flow as a vital part of the firm is linked with firm’s sales performance. In case the firm sells services or goods, the volume of sales determines how much is earned by the firm. Thus, if the firm is profitable, the firm’s sales performance is excellent resulting to extra addition of cash to cycle of the cash flow. On the contrary, if firm’s sales performance is poor, the firm may be unable to put more cash to the cycle of cash flow as it had anticipated. Therefore, most businesses fail as a result of inadequate cash flow instead of profitability (Heshmati and Loof, 2006). The value-added statement mirrors how BT Pl c creates wealth and how wealth is distributed to the stakeholders. Revenue is generated when services or goods are sold, not when the cash is paid. Hence, for credit sales, the time of sales is before the cash is required. The revenue can also be considered as the starting point for profit. However, the precise relationship is not necessarily linear that is every dollar of extra revenue does not necessarily translate to an extra dollar of profit for two main reasons: (1), the presence of indirect variable and fixed costs and taxes. Different firms have different levels of gearing indirectly variable costs that normally vary non-linearly with the output, while the fixed costs, which are measured as a percentage of total costs are operating costs like rent, will be constant. Thus when sales increase, the profit will as well increase (Heshmati and Loof, 2006). (2), as a business grows and increases its profit, it requires more capital. However, the cost of capital does not stay the sa me because of the amount of risk that capital providers perceive in investing in the company. This means that larger firms represent lower risk. Therefore, it can be seen that there is a non-linearity between profit and EVA and, hence, a non-linearity between sales and EVA (Referenceforbusiness, 2010). Finally, net profit will turn into net cash flow, but over any time period there is a fluctuating relationship, which is largely influenced by economic circumstances. For example, during economic downturns, demand decreases and BT may be forced to delay payments to their suppliers as a result of decreased purchasing power. References Cox, B. 1979. Value added: An appreciation for the accountant concerned with  industry. London: Heinemann. Print. Eurostat. 2010. Glossary: Gross Value Added at market prices. Web. Haslam, C. and Neale, A. 2000. Economic in a Business Context. London: Business press. Heshmati, A. and Loof, H. 2006. Investment and performance of firms: Correlation or   Casuality? CESIS Electronic Working Paper Series, Paper No.72. Web. International Labour Organisation, IMF, OECD, UN, Economic Commission for Europe and World Bank. 2004. Producer price index manual: theory and practice. Washington DC: IMF. Mandal, N. and Goswami, S. 2008. Value Added Statement (VAS) – A Critical Analysis: A case study of Bharat Heavy Electricals Limited. Great Lakes Herald, 2(2):98-120. OECD. 2001. Gross Value Added. Web. Referenceforbusiness. 2010. Economic Profit. Web. Riahi-Belkaoui, A. 1992. Value added reporting: Lessons for the United States. New York: Greenwood Publishing Group. Print. Riahi-Belkaoui, A. 2004. Accounting Theory, 5th edition. London: Cengage Learning EMEA. Reprint. Wood, E. 1978. Added value: The key to prosperity. London: Business Books. This essay on Value Added was written and submitted by user Justus Rowland to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

A Pleasurable and Educational Preschool Observation Essays

A Pleasurable and Educational Preschool Observation Essays A Pleasurable and Educational Preschool Observation Essay A Pleasurable and Educational Preschool Observation Essay I observed a 4 twelvemonth old preschool category during playday in Staten Island. New York. The category consisted of eight kids. and one certified preschool instructor. There were 4 male childs and 4 misss in the category. During my 60 minute observation I noticed several cases of dramatic drama. peer relationships. relationships with grownups. and self-denial. Dramatic Play During my observation. I witnessed a group of two- one male child and one girl-playing house. Harmonizing to Hutchinson ( 2011 ) kids frequently use playing house as an chance to research world and their societal functions based on grownup behaviour. The two kids that I observed explored world and their societal functions as they pretended to eat dinner together as household. The brace even took it a measure farther as they included doll babes to play as their kids. As the kids played house. the miss cooked dinner and the male child sat at the tabular array waiting for dinner to be ready. As the male child waited for dinner to be ready. he got up. walked around as if he was looking for something and came back with two babe dolls and told the miss. here they can sit following to you . The male child had assigned the miss a sensed female function. to be the female parent and attention for the babe. While the miss had assigned herself a female function. to cook for the male. Therefore. the male child was automatically assigned a sensed male function. to wait for the female to complete cookery so he could eat. The pair’s dramatic drama demonstrates how kids begin to understand standard gender functions and play consequently during early childhood ( Hutchinson. 2011 ) . This drama interaction was non gender segregated. This non-gender segregated drama is a good illustration of how kids play based on their gender. Although. many immature kids prefer to play with same sex couples. I believe this was non the instance because the brace felt playing house required a female and male to suit the right gender functions. I besides believe that mass media plays a strong function in the manner preschool kids play in their sensed gender functions. Harmonizing to Kirkorian. Wartella and Anderson ( 2008 ) . by preschool age kids are active telecasting viewing audiences. Therefore. if kids watch shows that are based on household life. such as Modern Family. they will detect a strong presence of adult females in the kitchen and lovingness for kids. and theoretical account similar behaviours. Relationships with Adults During my observation there was small interaction with the instructor. Children seemed to prefer to play with their equals. One teacher-student interaction I observed was a backdown relationship. The instructor tried to prosecute the brace of kindergartners playing house. However. her battle was unsuccessful. The instructor walked over to the pair’s drama station and asked about the babies’ names. The brace answered the instructor but did non prosecute other than replying the inquiry. During the clip the instructor was oppugning the brace. the miss got up from the drama dinner tabular array and walked over to play with another group. a group of misss. This illustration supports Garvey ( 1990 ) and Harper and McCluskey ( 2003 ) statement that the attending of an grownup or instructor may impede children’s peer interactions. The girl’s reaction to the instructor interrupting her drama scenario was backdown. Another teacher-student interaction I observed was a friendly interaction. The instructor engaged a male child who was with trucks in drama. During this interaction. the male child was playing entirely with autos and trucks. The instructor asked if she could play with him. and he agreed. The instructor and pupil so played with autos and trucks in a friendly mode. This is normal as there is a inclination for instructors to pass more clip with kids who are less societal than more societal kids ( Harper and McCluskey. 2003 ) . The male child in this instance could be perceived as less societal than others as he played entirely the full hr. During my observation I did non see attachment-seeking behaviour from the kids towards the grownups. However. I did hold the opportunity to detect one preschool miss dropped off by her female parent prior to my observation. The preschool girl’s behaviour was crabbed and aggressive. The miss cried and kicked while the female parent signed the miss in. The ma tried to comfort the miss. but looked like she needed comforting herself. By and large. separation from female parents can be nerve-racking for kids. nevertheless. separation from kids can besides be nerve-racking for female parents ( Balaban et al. . 2002 ) . Peer Relationship One equal relationship I observed consisted of three misss playing dress-up. Unlike the old brace that was non gender segregated. this group of misss was gender segregated. Harmonizing to Hutchinson ( 2011 ) in early childhood. kids make friends with other kids of the same gender and age. As these misss engaged in dramatic drama they were really nice to each other. They played with each other’s hair. did each other’s makeup. and referred to each other as my best friend . After the Forth miss in the category finished playing house with the male child. she approached the three misss and asked if she could play with them. The three misss took the Forth misss play induction as a struggle. The three misss so teamed up and said no manner. you’re non our friend to the 4th miss in the category. Young kids frequently use the term friend and playfellow interchangeable. Harmonizing to Hutchinson ( 2011 ) . immature kids see the definition of a friend as person you play with. Therefore. when the 4th miss asked to play with the three misss she was excluded because she played with the male child and was the boy’s friend and non the three girl’s friend. Self-denial During my observation. I witness one case of aggression. One miss was constructing a princess castle with edifice blocks and a male child came by and kicked over the palace. The miss instantly got up and pushed the male child and the male child pushed the miss back. The male child or miss did non demo any self-regulation as they engaged in a battle. Besides. there was no helpful or empathetic prosocial behaviour. as the children’s actions did non forestall negative urges. In this case of self-control or deficiency of self-denial. the male child and the miss exhibited both instrumental aggression. contending over playthings and physical aggression. physical force against person. However. these signifier of aggression is normal for preschool aged kids as aggression additions during early childhood old ages ( Hutchinson. 2011 ) . Fortunately. aggressive behaviours usually deteriorate by the terminal of early childhood as kids learn to better pass on their demands ( Hutchinson. 2011 ) . My preschool observation was a enjoyable experience. I was able to watch eight happy kids play. battle. laugh. and gag with each other. My observation was besides an educational experience as I was able to use theories learned in category to existent life state of affairss. Overall. my observation experience was both gratifying and educational. Mentions Balaban. N. . Brodkin. A. M. . David. J. . Drucker. J. . Feder-Feitel. L. . A ; Greenberg. P. ( 2002 ) . A Great Start To School. Scholastic Parent A ; Child. 10 ( 1 ) . 40-45. Harper. Lawrence V A ; McCluskey. Karen S. ( 2003 ) . Teacher-child and child-child interactions in inclusive preschool scenes: Do grownups suppress peer interactions? Early Childhood Research Quarterly. 18. 163-184. doi:10. 1016/S0885-2006 % 2803 % 2900025-5 Hutchison. E. ( 2011 ) . Early Childhood. In Dimensions of human behaviour: The Changing Life Course ( 4th ed. ) . Los Angeles: Sage. Kirkorian. H. . Wartella. E. . A ; Anderson. D. ( 2008 ) . Media And Young Children’s Learning. The Future of Children. 18 ( 1 ) . 39-61. Garvery. C. ( 1990 ) . Play. Cambridge. Ma: Harvard University Press.

Discussion 4- Economics Assignment Example | Topics and Well Written Essays - 250 words

Discussion 4- Economics - Assignment Example According to Hugger (2008), the Optimum Currency Area (OCA) criteria can examine the feasibility of adopting a common currency by NAFTA (p. 23). Canada and Mexico have high levels of intra-regional trade and openness. According to OCA criteria, open economies reduce the costs of a common currency and reduce asymmetric shocks. From interest rate correlations, U.S-Canada monetary policies are similar. NAFTA countries are more similar in terms of GDP per capita growth, trade openness and tax to GDP ratios. Given all its benefits, a common currency is feasible for NAFTA. However, like the Euro, member countries must consider political reasons related to adopting a common currency. Theoretical threats of the Euro to the US Dollar in the international trade mean that a common monetary union in North America would allow the United States to compete on the same level ground with the Euro. Grubel (2000) points out that a single currency in North America would bring benefits to these countries in terms of reduced costs of foreign exchange, decreased interest rates and exchange rate risks. Reduced exchange rates would favor North America in facilitating and expanding international trade (p.

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

RUINED - Essay Example The play is an amalgamation of both harrowing and shocking experiences brought together by Kate Whoriskey’s ensemble, sets by Derek McLane and scintillating music by Dominic Kanza. In her 2007 play Nottage paints shocking and evocative portraits of the lives of African Americans while portraying the horrific sufferings and brutalization suffered by them during the decade long civil conflict that took place in the Congo. The clear message of Nottage was to bring about an awareness among the people about the atrocities meted out to the minorities of African Americans and to put an end to such practices in the future. Through the darkest moments of ‘Ruined’ there emerges and shines out awe inspiring nobility and profound tenderness that melts the heart. ‘Ruined is the kind of play that serves as a homage to all those resilient women who have to pull themselves together and lead a new life after they have been ‘ruined’. The primary aim of the playwr ight was to bring a problem that seemed too far away, right into the midst of contemporary society. According to what Nottage states -   "But I wanted to create an emotional bridge, so that when people are reading those articles, they feel that they're connecting with living, breathing human beings, not just statistics." (Lynn Nottage, 2007) The central theme of the plot revolves around the present-day Democratic Republic of the Congo, and traces a young woman’s nightmarish journey to a business savvy woman running a brothel called Mama Nadi during the thick of the Civil War. The director, Seret Scott, was quite capable in unifying the whole act together as a lot of trouble was taken for the costumes, lighting and the setting of each scene. For example, most of the scenes were set in a bar or brothel that was located in a mining area in the Congo rain forest. The regular clients were rustic rebels, miners and government officials who were in charge on that particular area o n any given day. These people were rough and with no sympathy. According to Nottage, â€Å"Rape has become a weapon of war† and these women were raped and mutilated in the most callous manner. The characters in the play each played their part very well and I am sure that their performances would have helped many people identify with them. Though I disliked the character of Mama Nadi, yet I liked the way she performed as the mistress of the brothel house. The reason why I disliked her character was because even though she was a woman herself, she had no sympathy for the other women who were so brutally treated. She goes by rules that are to be followed and everything is business for her. One of the characters that I like in the play is that of Christian played by Oberon K.A. Adjepond, who supplies Mama Nadi with whatever she needs for the house. Christian is a decent character who loves poetry and spontaneously recites a few lines of poetry throughout the play. The reason why I like this character is because he is quite reliable and trustworthy, especially when considering the type of people he is surrounded with. He tries to lend support to the ladies when the bad guys come and argues with them, but it is rather surprising that he somehow gets away with what he says. Sophie is another character that I like in the play. I feel sorry for the way she was brutally raped. Even Mama Nadi who is considered to have a cold heart, is seen to show some understanding and tenderness towards Sophie and this understanding can be

Gender, Power, Authority & Violence in Shakespearean Drama Essay

Gender, Power, Authority & Violence in Shakespearean Drama - Essay Example It is evidently clear from the discussion that in Shakespeare’s plays, clashes and conflicts arise between the members of the hierarchy when those below contradict their superiors or aspire to their positions. But the important conflicts are those which are between reality and appearance; love and friendship, male and female values and love and war. Shakespeare’s Othello, along with Hamlet, King Lear and Macbeth is one of the four great tragedies, and thus a pillar of what most critics consider to be the apex of Shakespeare’s dramatic art. More than anything else that distinguishes Othello from the other tragedies is that it’s a tale of love and betrayal, secrets passion and intrigue. Iago, the villain uses Desdemona’s weakness and naivetà © and succeeds in convincing Othello about the infidelity of his young and beautiful wife with his favorite lieutenant, Michael Cassio. Desdemona is almost overly virtuous, which causes her to feel that she must defend Cassio and speak in a public sphere where necessary. She is stronger than Othello believes her to be and is not the private, withdrawn and a meek woman he would ideally like her to be. Desdemona, a young Venetian woman of high birth and good breeding marries Othello out of love. She is an ideal wife appreciated by everyone except the villain. Desdemona’s wifely loyalty and the physical abuse she withstands at the hands of her jealous and distrusting husband are issues that would have made headlines in today’s society. Her concern for Casio shows her generosity, for she will intercede for him with Othello. We believe her when she says that she does not know what it means to be unfaithful and defends herself by saying that the word ‘whore’ is not in her vocabulary. Though Othello loves his beautiful bride but does not know her that well. He is a strong leader, a great warrior, self-assured in his abilities to handle military matters but he is insecure about his personal qualities. He is unsure why Desdemona chose him for a husband and could only fathom one explanation, â€Å"She loves me for the dangers I have passed.†

Gender Analysis of The Crying Game

Gender Analysis of The Crying Game Through a close analysis of The Crying Game, examine Judith Butler’s notion of the performativity of gender There appear to be many similarities between Neil Jordan’s 1992 movie The Crying Game and Judith Butler’s theory of the performativity of gender as promulgated in her seminal book Gender Trouble, which has been one of the most hotly contested intellectual studies on feminism published in the past fifty years. Both managed to cause major controversy by turning the traditional notion of gender on its head and both invite the audience/reader to question society’s making of ‘man’, ‘woman’, ‘masculinity’ and ‘femininity’. The following analysis seeks to show how Butler’s ideas managed to permeate Jordan’s film, which is – it should be noted – a much more complex movie than a mere study of gender issues. First, however, a definition of the ‘performativity’ of gender must be attempted so as to establish a conceptual framework for the remainder of the discussion. Judith Butler’s theory on gender should be interpreted within the broader social and political context of feminist theory that came in two distinct ‘waves’ during the 1960’s and the 1970’s. After securing the requisite political achievements gained by the advances of the first wave, the second, more radicalised wave of feminism sought to challenge historical notions of man and woman in western society, â€Å"which maintains male dominance by co‑opting women and suppressing the feminine. These arguments link dominant western forms of rationality with male power and control over women and nature, which is associated with violence, oppression and destruction.†[1] Thus, while Butler’s views are doubtlessly revolutionary, they should also be read within this dominant feminist climate of deep‑seated change that characterised the second half of the twentieth century in the West, which sought to deliberately create divisions between heterosexual men and heterosexual women in order to further the feminist cause. This is also the reason behind the alliance between radical feminism and the gay and lesbian communities, which was forged at this time and which is directly relevant to the performativity of gender as seen in The Crying Game. Butler’s views deviate from the feminist norm with regards to the way in which she formulates the idea of having to ‘perform’ the parts of man and woman in contemporary society. In this sense, she sees both masculinity and femininity as being manufactured by culture and she plants the idea that if this culture were structured along less visibly male‑female lines, then the two g enders would behave in a discernibly different manner. This is the idea which is used in The Crying Game to which attention must now be turned. The Crying Game is a movie that is as much about the Troubles of the IRA as it is a film about trans‑gender analysis. The plot concerns the nucleus of a small band of Irish terrorists who kidnap a British soldier (Forest Whitaker) for the purpose of exchanging him in order to secure the release of captive IRA operatives in UK jails. The gang is led by Maguire (Adrian Dunbar) and also contains Jude (Miranda Richardson) and Fergus (Stephen Rea.) It is the character of Fergus who will become the main focus of the film as first he finds himself unable to the kill the British soldier, Jody and subsequently he embarks upon discovering the dead man’s lover, Dil (Jaye Davidson) to whom he finds himself immediately attracted. This burgeoning relationship between Fergus and Dil is fraught with tension as Fergus feels tortured by guilt for the death of Jody (although Fergus lets him go, the soldier is still accidentally killed by a British tank). This tension is an essential cinem atic precursor to the movie’s central plot twist, which comes as a major surprise to the viewing audience. Before moving towards a critical appraisal of the revelation that occurs within the relationship of Dil and Fergus, mention must be made of the way in which Neil Jordan manages to exploit the traditional notions of woman in film. By picking an androgynous looking actor to play Dil, the director tricks the audience into believing a traditional heterosexual relationship between a man and a woman is about to take place – a relationship rendered tragic by the loss both characters have already suffered. This coupling, in film history, has usually seen the man seducing the woman who acts as the aesthetically beautiful centrepiece of the action. â€Å"In the celluloid brothel of the cinema, where the merchandise may be eyed endlessly but never purchased, the tension between the beauty of the woman, which is admirable, and the denial of the sexuality which is the source of that beauty but is also immoral, reaches a perfect impasse.†[2] Therefore, when it slowly transpires that Dil is not yet another example of the cinematic female beauty but is in fact a man, the sense of shock is all the more pronounced. As with Butler’s idea on the performativity of gender, Jordan stops short of stating this development as a fact; instead, it is left open to conjecture as a philosophical question: does Dil’s biology mean that he is a man no matter what or does the fact that he has assumed a female role mean that he has transgressed the gender divide to become a woman in the cultural sense? This is a key line of inquiry in radical feminist ideology and one that has no direct answer. For instance, although traditionalists would argue that no‑one can ever reverse the gender of their birth liberals would likewise state that gender is a construct of society and that both males and females should be freely able to choose not only their sexuality but also their gender. This is a direct descendent of Judith Butlerâ⠂¬â„¢s Gender Trouble where the author argues the case that men and women both perform the roles of masculine and feminine without ever questioning its validity in this way. â€Å"Gender is †¦ a construction that regularly conceals its genesis; the tacit collective agreement to perform, produce and sustain discrete and polar genders as cultural fictions is obscured by the credibility of those productions – and the punishments that attend not agreeing to believe in them.†[3] Fergus’ response to the realisation that Dil is a transvestite is typically male and typical of society’s general horror at such transgressions of sexuality and gender. His first response is to punch Dil in the face and retract his previous statements of affection. He exits the scene, leaving Dil lying bloodied on the floor. Fergus’ disgust is mirrored in the shock felt by the contemporary cinema audience, which was manifested in mass protests from Christian and conformist communities when the film was released both in the UK and abroad. The director makes sure not to over or under dramatise the revelation of Dil’s transgression of gender, preferring instead to let the remainder of the plot play out to the backdrop of the shock of the ongoing relationship between the two main characters. With the spectre of the IRA unexpectedly re‑appearing towards the end of the film, the audience is transported away from the notion of the performativity of gender to see how Fergus is able to rise above his initial feeling of disgust to save Dil from prison after the shooting of Fergus’ old comrade, Jude. Interestingly, Dil is compelled to murder Jude when it transpires that she had enjoyed a sexual relationship with Jody while the soldier was in her captivity. Thus, there is no doubt that – after all that has transpired – Dil still identifies herself as a woman and is directly challenged by the more obviously feminine Jude. At this point, mention must be made of the difference between Butlerâ€⠄¢s notion of the performativity of gender and the kind of transgender concepts encapsulated in drag and cross‑dressing. â€Å"In the majority of the works that have followed in Butler’s wake, drag (as the parodic enactment of gender) is represented as something one can choose to do: the imputation is that one can be whatever type of gender one wants to be, and can perform gender in whatever way one fancies. This is what you might call a voluntarist model of identity because it assumes that it is possible to freely and consciously create one’s own identity. Whilst in many ways this voluntarist account of gender performance is in direct contrast with Butler’s notion of performativity, it is also, at least in part, a consequence of the ambiguity of Butler’s own account of the distinction between performance and performativity in Gender Trouble.†[4] Appropriately, Neil Jordan never alludes to whether or not Dill is voluntarily transgressing gender or whether it is a biological necessity for man to have morphed into woman. This mirrors Butler’s ambiguity and the ambiguity that pervades every aspect of the notion of crossing gender, which is one of the more intellectually challenging concepts for any society to grapple with. Ultimately, though, The Crying Game ends with a hint of the director’s views on the subject. During the final scene, which is set years later, Dil asks Fergus why he took the blame for her. Recounting an earlier scene, Fergus replies, â€Å"It’s in my nature.† This implies that there is no choice with regards to gender, sexuality and performance. We are what we are. Conclusion The Crying Game is a challenging film that operates on a variety of levels. Politics, race and gender are all subject to scrutiny without being dealt with in a moralistic way. Judith Butler’s notion pertaining to the performativity of gender is likewise a multifaceted study that has greatly influenced feminist ideology and has clearly infiltrated the mind of director Neil Jordan. In the final analysis, there can be no doubt that there is a strong link between the two without any simple, broad‑based conclusion being put forward by either party. In both instances, it is left up to the reader and viewer to make their minds up concerning gender and the wider issue of whether it is nature that constructs our sexual being or whether it is cultural nurturing that subconsciously encourages us to play the roles of heterosexual men and women. This is a difficult sensible balancing act to maintain, yet it is also ultimately sensible as both The Crying Game and Gender Trouble arriv e at the opinion that there can be no one deduction that manages to satisfy everyone. The conclusion, like the choice of gender and sexuality, must in the end be wholly subjective. BIBLIOGRAPHY Butler, J. (1990) Gender Trouble: Feminism and the Subversion of Identity London: Routledge Carter, A. (1978) The Saideian Woman and the Ideology of Pornography New York: Harper Row Featherstone, M. (Ed.) (2000) Body Modification London: SAGE Shaviro, S. (1993) The Cinematic Body: Theory out of Bounds, Volume 2 Minneapolis and London: University of Minnesota Press Stallybrass, P. and White, A. (1986) The Politics and Poetics of Transgression London: Routledge Sullivan, N. (2003) A Critical Introduction to Queer Theory Edinburgh: Edinburgh University Press Weedon, C. (1987) Feminist Practice and Poststructuralist Theory London and New York: Blackwell FILMS The Crying Game (Neil Jordan; 1992) Footnotes [1] Weedon, C. (1987) Feminist Practice and Poststructuralist Theory London and New York: Blackwell, p.7 [2] Carter, A. (1978) The Saideian Woman and the Ideology of Pornography New York: Harper Row, p.60 [3] Butler, J. (1990) Gender Trouble London: Routledge, p.140 [4] Sullivan, N. (2003) A Critical Introduction to Queer Theory Edinburgh: Edinburgh University Press, p.87

Voting Essay :: essays research papers

Voting Essay Can you imagine walking into the scheduled spot chosen in your riding for voting, to find a group of young teenagers just hanging around talking and laughing amongst themselves? Wouldn't you be thinking, what do those kids know about voting? Look at them just mingling about with each other! This election could determine my lifestyle in the future! For this reason and others, I believe the voting age should be left at 18, if not raised a year or two.   Ã‚  Ã‚  Ã‚  Ã‚  Is it not true that the Young Offenders Act was created because youths under the age of 18 cannot think rationally for themselves and need special guidance? Well one could argue that for the same reason, youths shouldn't be given the right to vote. Politics, Federal Bills, and the government can all be classified as jobs for the elders. Perhaps it is best for the elders to decide upon who they are. Don't get me wrong, I'm not trying to put down young people, obviously not, look at myself, its just that it is safe to say that citizens older then me, even one year older have more knowledge then me and would have better understandings of who to vote for. People may argue that some teens do have more knowledge then some adults, but we're talking majority wise.   Ã‚  Ã‚  Ã‚  Ã‚  Voting is also not an easy task. It takes a lot of effort and research to distinguish which Member of Parliament would be the best to vote for. Some representatives may even come door to door to persuade you to vote or them and since they would be aware that young teens now have a say in elections, they would use their sneaky minds and somehow promise something attractive to youths, possibly a four day school week or three months summer of summer break as opposed to two. Surveys have shown that teens are much more gullible then adults and this could also cause a problem within a group of friends. e.g.(Hey man! Who are you voting for? Umm… The Reforms. All right sounds good to me, I'll choose them too.

Oppisition Arguments Essay

Animals deserve the same rights as people because they can feel pain; therefore, everyone in the world should become vegetarians. Animals do not deserve the same rights as humans. If so then we should give plants and vegetables rights as well. We kill a lot more plants then we do animals, so I believe that everyone should eat strictly meat only. America should not act as a â€Å"World Policeman† because it has enough domestic issues of its own to deal with. Even though America has a lot bases throughout the world, this does not mean that we are the world Policeman. We are just helping our allies so we could keep trading with these countries for natural Resources. Immigration should be allowed without any caps because it brings in skilled workers and increases the cultural variety of American Society. If we decided to take the cap off on immigration then we can see a lot more businesses hiring cheaper labor which means the unemployment percentage will go up and cause us to have another great depression. Parents should never be held responsible for the crimes of their juvenile children because children should be held responsible for their own actions, even if it means trying them as an adult. Parents should be held responsible for their kids because it is their job to raise them and look after them. If they were watching their kids then their kids probably wouldn’t be committing crimes. Beauty pageants are a fantastic way for young girls to increase their self-esteem, practice public speaking and cultivate their talents. Beauty pageants are one of the worst places for young girls to increase self-esteem. You’re in a competition were all the contestants are trying to be the most beautiful of them all and will try to put you down to win.

Cyber-security Essay

The internet is no man’s land. The whole world has been melted into a global village as the Internet pervades the homes, offices and even phones. The internet has become closer to our thoughts and feelings every day as chat engines can now express feelings and depict thought patterns. Information about self, plan of work, career, and family are also speedily available and sent via the internet. Most, if not all, companies own a website where the clients/customers can access their information. In fact, financial institutions run transactions through cyber space. Security outfits have private and confidential data on Networks that can easily access the Net. All these point to on pellucid fact: the cyberspace cannot be ignored. It cannot be ignored because of the risk associated with such move. This underscores the need for cyberspace security. The responsibility of government is not just for the internal and border security of her people; it also includes security across the internet. Although the internet belongs to no one, government can take certain steps to promote her people from Internet fraud, spyware and other security threats. As the world shrinks, the Internet will definitely be a means for evil doers and enemies of progress and freedom to use to perpetuate their obnoxious. This is another reason why the government must take the issue very seriously. This is why the collaboration between Symantec and National Cyber Security Alliance is commendable. This provides statistics about security issues on the Internet: it postulates that only about one-fifth of computer and internet users have adequate security protection although most believe they are protected. This means there is a gap: most believe what is not. Bridging the gap is an important aspect of the work of Department of Homeland Security and NCSA. It is not enough to have statistics although they are fundamental facts upon which decisions are based. I believe these figures are even worse than what is said. The report does not show how many users were used for the research and how reliable that percentage can be. If this is the case, vigorous mass publicity and campaigns will help. This will involve state and federal agencies, and private organizations that provide internet and computer service. The article titled ‘Americans confused as ever over cyber-security’ gives a clear picture of what the challenge is. The question is who is responsible for this confusion? The users of cyberspace have a big chunk of this confusion as they need out information about how to safeguard themselves from internet threats. It is likely they would have tried but the information is not accessible. This means that information on cybersecurity is not user-friendly; this is a field where they really have to work. Besides, staying safe online appears daunting for many users. Since antivirus, antispyware and firewall software are the frontline basic protections Americans should have, information should be readily accessible. Cybersecurity is obviously will continue to be important. Efforts have to mad now to safeguard computer and Internet users. This can be achieved first through information made available at the point of purchase; tell people about security. Then, computer accessories Unit should have also succinct information for their customers. Internet service providers have a big role to play: they need to prepare a package on cybersecurity like FAQs that can be used by their clients. Regular updates should also be made available.

This study was to investigate on the main reasons for the group’s interest in this degree. The WritePass Journal

This study was to investigate on the main reasons for the group’s interest in this degree. Introduction This study was to investigate on the main reasons for the group’s interest in this degree. IntroductionBackgroundObjectives:MethodologyFindings:Conclusion:Recommendation:Bibliography References: Related Introduction Background This report has been written to uncover the main reasons for the group’s interest in the degree and their knowledge, personal qualities and in particular, skills that the group felt they brought to the degree programme. Secondly, this report also emphasizes on the different ways the members used to cope with the time needed to study the course. This is because, different members from the group have different commitments and the hours of work are different. Furthermore, this report was also performed to survey on the time demanding to study the course the members chose and it also states upon how the group spends their time during the week and if there is any anticipated changes. Last but not the least, to get an idea upon the group’s positive key points and anxieties about at the start of the programme and also to demonstrate the methods used by each member of the group to solve any anxieties caused at the start of the course. Objectives: The objectives of this report are to identify the reasons for the choice of the members of the group to do the course. Secondly, this report also identifies the knowledge, personal qualities and in particular, skills that the group felt they brought to the degree programme. Moreover, this report also includes the time demands on the group, how the group spends its time during the week and any anticipated changes and at last what the group felt positive or anxious about at the start of the programme and how group members will address any anxieties. Methodology A questionnaire consisted of open ended questions were sent by electronic mail to 5 members of the group discussion. The questionnaire was designed for the members to define their interests towards the course chosen. These members of the group were allocated to me by the UEL/ICS on Monday 4th April 2011.The deadline for the response was due on the 8th April 2011.Open ended question were chosen for this research to the fact that they are very useful in getting people to talk in their own words and they allow them to express more differently. The statistics were analysed by collecting data from the questionnaire returned by the members. Among these 5 members, only 2 of the members had responded to the questionnaire. Findings: The significance of this report was that all the members of the group had rather the same reasons of choosing the specific courses, that is, to further their career in teaching. But the reasons of their time demands and their anxieties towards their course were different and the method they used to tackle it was unparallel as well. Each member of the group has different opinions towards their knowledge, personal qualities and in particular, skills that they felt they brought to the degree programme. Conclusion: The main conclusion that can be drawn is that the course chosen by the members of the group discussion leads us towards only one reason, which is, to further the career in teaching. Secondly, whatever the ways used to tackle the problems cropped up in the course or any changes anticipated towards the course, it can be concluded that the time demand to study the course is the same for all the members. Given the fact that I have been able to do the discussion only with two of the members of the group, therefore conclusions have been based upon the information given by the two members. Recommendation: To my opinion, I think, it would have been better if the other three members in the group would have been active as well. The result of my report would have been more specific and elaborate. Bibliography References: Book: Drew, S. D. Bingham, R. B. (2004), The student skills guide, 2nd ed, Ashgate, Burlington. Page 83 to page 97(report writing) Internet: Academic Report Writing Template (2010), Available from: http://www2.elc.polyu.edu.hk/CILL/reports.htm [Accessed: April 16, 2011]

Compare and contrast any two energy sources, for example solar and Essay - 1

Compare and contrast any two energy sources, for example solar and coal, in terms of cost and safety - Essay Example On the other hand, non-renewable energy sources like coal have adverse impacts on the ecological system as well as individuals’ health. This is because it significantly contributes to pollution and triggers global warming. Therefore, it is not safe to use coal and other non-renewable energy as power source. Renewable energy sources are infinite energy resource and this implies that they never run out. This report compares and contrasts these two sources of energy in relation to cost and safety. This report is well structured and coordinated to ensure that all the ideas presented flow smoothly. Both primary and secondary sources have been used exhaustively to acquire important and relevant information to write this report. The information has also been acquired though surveys, telephone, mail as well as internet surveys. Extensive research has also been conducted to make this report effective. Coal is not expensive as compared to solar energy, but again solar energy costs are dropping. Coal may not be expensive but it requires expensive air pollution controls such as mercury because it emits higher levels of carbon dioxide. It has a higher environmental impact from mining and burning since the carbon dioxide released during the process contributes to global warming and creates acid rain (Evans 2005, p.138). Coal mining has always been known to be dangerous and associated with many problems (Britton 1977, p.118). Moreover, coal as a source of energy is a significant contributor to acid rain and global warming and this is directly linked to its pollution ability because it emits major greenhouse gases that play a leading role in triggering global warming and climate change. Solar energy is somehow cheap because sunlight is usually free when available (Chiras 2014, p.363). Solar energy does not generally cause pollution but there are some emissions associated with the manufa cturing,

Juvenile gang in Birmingham, AL Research Paper Example | Topics and Well Written Essays - 1000 words

Juvenile gang in Birmingham, AL - Research Paper Example This paper will examine the nature of gang problem in Birmingham, Alabama. Gang presence in Birmingham, Alabama is a real problem just as it is in the various states that make up the US. A gang may be defined as a group of 2 or more people, who come together for the common purpose of acquiring financial and/or political benefits through illegal means (Delaney, 2005). To achieve this, gang members utilize violence, intimidation, harassment and other unconventional means to establish and maintain their influence and significance in areas, which they perceive as their territories. Gangs, therefore, are a major threat to security within their areas of operation and though the federal government and state governments have continued to arrest and prosecute gang members, not much has been achieved (Delaney, 2005). This paper is a critical evaluation of gangs and gang related crimes in Birmingham, Alabama. Gang violence in Birmingham, Alabama is not a new phenomenon especially due to the fact that it is one of the places in the US, which are rich destinations for immigrants (Howell, 2011). However, the authorities, in the past, have continued to downplay and under report gang existence probably in an effort to mask their inability to deal with the problem. On the other hand, some law enforcers and community leaders especially in the FBI gang taskforce have acknowledged the rising cases of gang behavior especially in the young population comprising mostly of school children. The taskforce observed that immigration of people of Hispanic origin to the region has been one of the major contributing factors to gang behavior in the area as they are known to have the culture of influencing and participating in organized criminal activities such as drug and gun trafficking. Reports indicate that gangs, such as SUR 13, which is highly associated with Mexican mafia, have