Mark Twain Love Essays - Sagebrush School, Mark Twain, Lecturers

Imprint Twain Love Samuel Clemens, better known by his pin name Mark Twain, was maybe one of the most juvenile scholars this nation will ever have. He achieved dispense for a mind-blowing duration, and had the option to go the world over and live numerous undertakings of his own. He likewise invested some great energy uncovering the inhumanities of subjugation and the awful treatment of Chinese migrants. So in addition to the fact that he was a very great essayist however he was likewise thought about the prosperity of different people. When Samuel Clemens was twelve years of age, his dad kicked the bucket. After his passing Clemens went to turn into a printers student. His childhood dream while growing up along the banks of the Mississippi River was to one day become a steamer sales rep, furthermore, ride along the waterway the entire day here and there the stream. Clemens had this objective accomplished right off the bat in life until the Civil War went along putting him out of business. The Civil War pushed Clemens out west looking for gold however wound up turning into a columnist for the Virginia City paper. While in this city Clemens composed under many pin names, after he experienced a wide range of names he at last went along the name Mark Twain which stayed with him. In a matter of seconds he moved to San Francisco where he started composing articles against how the law was rewarding Chinese migrants and workers. This started some mischief so Twain chose to move out to the Sandwich, that are presently known as Hawaii. After a short remain there he returned to the states and started giving the Sandwich Island addresses in which he sold out groups everywhere. While Twain was venturing to every part of the country with his talks he chose to occur on the first Trans Atlantic delight journey where he met the sibling of his future spouse Olivia. While attempting to win Olivia's adoration, Twain composed more than 200 love letters charming her what's more, attempting to acquire her dads regard and have consent to wed her. He at that point after this composed his absolute first smash hit which was named Innocence Abroad. Through numerous authors Twain was gradually turning into our nations first VIP and turned into a house hold name. He earned the primary private phone what's more, started putting resources into numerous developments, attempting to bring in cash off of numerous plans of assorted types. Out of the considerable number of plans he had, the one that worked best was to sell his name, turning out to be spokespersons for every unique kind of items, and putting his face on anything which organizations thought would help sell there items speedier and at greater expenses. While Twain was from general society life however, he was working diligently at home composing endlessly and having the option to make two very notable works of art: Tom Sawyer and The Adventures of Huckleberry Finn. Anyway at one point in time, Twain experienced budgetary issues and needed to opt for non-payment. His next lucrative plan was to venture to the far corners of the planet and bring in cash giving talks which at that point made him a world superstar. During this excursion anyway his significant other turned out to be exceptionally sick and kicked the bucket along it one of his little girls. At the point when he got back he was maybe one of the loneliest individuals one could know and started to remain to himself however. Through the turn of the century, Mark Twain was the most powerful individual in the nation. This man who began as a printers student and a steamboatman had the option to rise and become the most notable individual. Tragically however, Twain kicked the bucket in 1910 is still today a regarded and notable author.

Provisions And Contingencies Essay

Under IFRSs IAS 37, an arrangement is perceived for a legitimate or helpful commitment emerging from a past occasion, if there is a plausible (almost certainly) outpouring of assets and the sum can be assessed dependably (IAS 37.14). Interestingly, as per FASB ASC 450-20-25-2, a possibility (arrangement) is perceived in the event that it is plausible (likely) that an obligation has been brought about and the sum is sensibly evaluated. Situation 1 (1) Under IFRSs: According to IAS 37.22, the defilement of the land offers ascend to a lawful commitment for Energy since it is for all intents and purposes certain the enactment that requires cleanup will be established. Likewise, it is plausible that an outpouring of assets will be required. In this manner, an arrangement is perceived for the best gauge of the expenses of the cleanup. (2) Under US GAAP: with regards to ecological remediation liabilities, it is plausible that a risk has been brought about if an appraisal identified with a domain law has been attested at the very latest the fiscal reports are given and it is likely that the result will be ominous (FASB ASC 410-30-25-4). It is essentially sure that the draft law that requires cleanup will be established not long after the year-end. In this way, an obligation/possibility is perceived for the sensibly gauge the cleanup costs. Situation 2 (1) Under IFRSs: The land defilement offers ascend to a helpful commitment in light of the fact that the lead of the element has made a substantial desire in different gatherings that the element will tidy up the tainting (IAS 37.17). Likewise, it is plausible that installments are required. Consequently, an arrangement is perceived for the best gauge of the cleanup costs. (2) Under US GAAP: An ecological remediation obligation ought to be perceived if a substance is a conceivably party in question to tidy up the defilement and the element has a record to verify that it is related with the site (ASC 410-30-25-15). In this way, an obligation/possibility is perceived for the best gauge of the cleanup costs. Situation 3 (1) Under IFRSs: Under IAS 37.81, a rebuilding arrangement does exclude retraining or moving staff costs on the grounds that these consumptions identify with the future direct of the business and are not liabilities for rebuilding toward the finish of the detailing time frame. No retraining staff cost has occurred

Top 10 Obsolete Grammar Rules - by Guest Blogger Steven Sawyer

Top 10 Obsolete Grammar Rules - by Guest Blogger Steven Sawyer Article by Steven Sawyer. Edited by Brenda Bernstein, The Essay Expert Following The Essay Expert’s post about using the “singular they,” some writers in one of my LinkedIn groups were talking about breaking English grammar rules. Several of us spent a few hours discussing the merits, or de-merits, of using “they” as a singular pronoun. We were essentially divided into two camps:   purists, who would never break a time-honored English grammar rule, and progressives, who know all the rules â€" and delight in breaking them.   By the end of the heated discussion, purists were still purists and progressives remained progressive. Purists love the predictability of our language and the grammar rules that govern it. They still remember how to diagram a sentence.   They can spot a dangling modifier at 50 yards and pick out a subject-verb agreement error faster than you can say “comma splice.” If you went to their houses you might find that they iron their underwear and alphabetize the canned foods in their pantry. (I know a couple of purists who do that.) Progressives, on the other hand, believe that breaking rules connects writers with the masses, who stopped thinking about grammar rules decades ago. (If you dont believe me just ask any passerby to locate the verb in a sentence.) Just last year, a group of Ivy League English language purists lobbied to have “Thou shalt not break English grammar rules” added as the 11th commandment. But language mavens, dictionary writers and even influential linguists are relaxing many writing standards. Some experts are equating this usage shift to the Great Vowel Shift that took place in England in the 15th century. So, my Purist grammar friends, what will you do? Will you suck it up and go with the changes in the language as they evolve?   Or are you determined to maintain pristine prose? Its really okay if purists remain purists. I believe theyll dwindle over time until they become an extinct species, but they do have their place in our culture today. Purists, heres what youre going to have to swallow if you want to keep pace with our ever changing language. Top 10 Obsolete Or Seldom Enforced Grammar Rules Don’t split infinitives. Who would want to shamelessly do that anyway? Active voice verbs are preferable to passive voice verbs. I will never part with this one. I have  encrypted  this rule in my memory’s hard drive. Passive voice will forever be stricken from my writing. That makes me a purist for this rule only. Never start a sentence with “And” or “But.” And why not? It gets easier every time you do it. See 5th paragraph, second sentence. Never start a sentence with “There is” or “There are.” There are many occasions when starting a sentence with “There is” or “There are” is perfectly acceptable. Boring, perhaps, but acceptable. E.g., There is more Canadian bacon in the United States than in Canada. It would be difficult to change the wording in that sentence without starting with “There is”. Never end a sentence with a preposition. Now that’s a rule we can all live without. Always use “more than” instead of “over” with numbers. Okay. Whatever. Math’s not my gig. But truly, either one is acceptable use today. So, purists, get over it. Data is plural, so the verb must always be plural. So data is what data does? Or data are what data do? If they say so. Anyone with a good ear for English knows the answer to this one. Don’t start a sentence with “This.” The grammar gurus now say that you can start a sentence with “This.”   But (Ooops, there I go, breaking rule 3. See how easy that was?)   I believe that [practice] is okay and this [guideline] is perfectly acceptable. Don’t use “free” as an adjective.  E.g., “Can I get that laptop free?”   Nay, nay, writing comrades. That’s purist speak. Feel free to use “for free.” E.g., “Can I get that laptop for free?” Don’t use “fun” as an adjective.   You purists make me giddy.   You’ve always used “fun” as a noun.   E.g., “We had fun at the game today.” But we progressives like to use it as an adjective. “It was a fun weekend reunion with my family.” English is an evolving language. A new word gets added to the language every 98 minutes, according to the Global Language Monitor. That’s 14.7 words per day.   As words get added, usage rules undergo changes as well. Will you adopt the new “rules” of grammar? Your answer determines which camp you’re in. Steven Sawyer is a blogger, author, editor and online English teacher and writing consultant.   Read his blog at https://stevensawyer.wordpress.com/.

Potential Change Management Issues in Apple Free Essay Example, 4250 words

Krazit (2008) has mentioned that Wall Street is expecting Apple to report earnings per share of $1.07 on revenue of $6.9 billion in 2008. He has also mentioned that Apple is a company which is under-promising and over-delivering (Krazit, 2008). Moreover, Timmer (2009) has mentioned that Apple s revenue crossed $ 10 billion marks in the first quarter of 2009 which was a big change from the last quarter $ 7.9 billion marks. Moreover, the quarter-to-quarter rise in profits and earnings per share were significantly higher during this period (Timmer, 2009). These figures clearly suggest that Apple was able to sustain its business or margins even when the consumers stayed away from the market. Apple is currently the most valued technology company in the world. Kim (2010) has mentioned that Apple Inc pushed Microsoft behind them and attained the second spot in the list of most valuable companies in the United States after Exxon Mobil, as far as market capitalization is concerned. Apple's market capitalization - the sum of its outstanding shares multiplied by its stock price - finished at $222.07 billion, ahead of Microsoft's at $219.18 billion Wednesday, May 26, 2010 (Kim, 2010). Pushing Microsoft behind is not an easy task under any circumstances. We will write a custom essay sample on Potential Change Management Issues in Apple or any topic specifically for you Only $17.96 $11.86/page

Comparison of Oedipus Rex and a Raisin in the Sun Essay

An Introduction to Oedipus Rex by Sophocles. Greek and Roman plays, and even Indeed ancient Indian plays (a common Indo-European Tradition), usually had a pivotal character that â€Å"held the play together†. Also there would be a Chorus that would come into play when the tragedy would begin unfolding. The Greco-Roman variants were almost always tragedies. Be it Homer’s Iliad or Odessey. The hero after long travails always seemed to return to nothing and would come to grief. Achilles, Priam, Agamemnon, Oedipus, all came to grief. In the Greco-Roman tradition, it seems to be a common practice by the Bards and playwrights, to depict their heroes as strong and upright men who fell prey to either their fates or to the whims and fancies of†¦show more content†¦Oedipus the king thought highly about himself and in his pride, thought himself above everyone. And said to the people of the city â€Å"You pray to the gods? Let me grant your prayers† (1231 Oedipus Rex). Oedipus did not see his own life for what it was or the mere mortal that he was. He was vain in that sense, having a lot of pride in who he was and what he had done for the city, after all he was the man who outsmarted the last plague on the city, and saved the city for the citizens. This unfortunately went to his head, and made him arrogant. Jacota was his wife and mother, her character has also been depicted as unwilling to see the truth. She knew in detail about the happenings on night her husband, King Laius was killed, but made it out that there were more than one stranger who murdered him. This remark threw Oedipus off, and he then began searching harder for more clues to this mystery. By this point in the story, Jacota had too much pride to admit what was happening. Later she hung herself so she did not have to face it anymore. In a fashion, Oedipus was a blessed with a good heart and noble intentions, but with a dark fate. He made an honest king, as a king of Thebes, and he wanted the best for his citizens, and he wanted to rid them of the plague that afflicted them. An example of his loyalty was that he sent Creon and he persevered to hunt the murderer to stop the plague. Oedipus was brought up well, he was raised byShow MoreRelatedDeveloping Management Skills404131 Words   |  1617 PagesSUPPLEMENTARY MATERIAL 24 Diagnostic Survey and Exercises 24 Personal Assessment of Management Skills (PAMS) 24 What Does It Take to Be an Effective Manager? 28 SSS Software In-Basket Exercise 30 SCORING KEY AND COMPARISON DATA 42 Personal Assessment of Management Skills 42 Scoring Key 42 Comparison Data 42 What Does It Take to Be an Effective Manager? 43 SSS Software In-Ba sket Exercise 43 PART I 1 PERSONAL SKILLS 44 45 DEVELOPING SELF-AWARENESS SKILL ASSESSMENT 46 Diagnostic Surveys for

Enron Case Study Free Essays

When Sharron Watkins, the former UP of Corporate Development offered to show the problems in counting decisions, Ken Lay, the Chair of the Board refused and said â€Å"He rather not see it†. 2. Regulatory Agencies, SEC and BAS Enron was able to hide their losses behind their ESP. We will write a custom essay sample on Enron Case Study or any similar topic only for you Order Now or Special Purpose Entities by omitting an Spec’s assets and liabilities from its consolidated financial statements and both SEC and BAS failed to provide formal guidelines for companies to follow in ESP. accounting and reporting. As a result of the minimal legal and accounting guidelines for Esp., Enron along with other companies was able to divert huge amounts of their liabilities and asses to off-balance sheet entities. 3. Management and Accounting team of Enron Both management and accounting team Of Enron manipulated the revenue recognition principle by making vague assumptions that inflated the profits booked on Enron’s commodity contracts. There attempt was to keep the stock prices high by showing inflated financial statements in order to receive high credit ratings and increased lender cash flow into the company. 4. Anderson Accounting Firm The Anderson firm, an independent audit firm failed to provide a more transparent financial statements of Enron. Anderson firm audited the many for 1 5 years where its auditors failed to perform their duties and professional standards of accounting. In fact, Anderson made efforts to restructure Enron’s ESP. to continue to qualify as unconsolidated entities once they became aware of Enron’s rapidly deteriorating financial condition. Anderson firm was more interested in retaining Enron as their client to provide consulting services hence creating a conflict of interest. Lists three type of consulting services that audit firm have provided to their audit client in recent years. For each item, indicate the specific threats, if any, that the reversion of the given services can pose for an audit firm independence. Auditors independence is considered a cornerstone in the accounting profession since they are entrusted by the general public to provide true picture of a company’s financial position. It is believed that non-audit services provided by audit firms impair auditors independence to fairly attest the financial statements produced by the client company. Consulting and audit a same firm causes conflict of interest. Anderson firm earned approximately $52 million in fees from Enron in 2000, less than half of which was directly elated to the auditing, rest were for non-audit services. Audit firm may provide many types of consulting services such as: 1. Tax consulting services 2. Accounting system design services 3. Bookkeeping or other related services 4. Financial advice services, including internal audit consulting service. In this highly competitive market, non-audit services have taken precedence over the traditional accounting and auditing services. Even if an audit firm is fairly attesting financial statements and provides honest opinion of a company, its stakeholders and other users may still presume otherwise due o the recent accounting debacles such as Enron and Anderson firm. The additional non-audit services may prove to be a threat to the audit firm’s independence. By providing financial advice services for Enron’s accounting procedures, Anderson provided them an opportunity to manipulate the reporting and treatment of the Esp.. Bookkeeping and following correct accounting procedures are very important components of preparing financial statements. Manipulations of these data are likely to show up when it is audited accurately, and with precision. When the same company repaper and audits the financial statements, it can create conflict of interest just like in this case, where the creators of accounting procedures I. E the management and Anderson team fabricated the financial statements by using complex accounting procedures and loopholes that users could not understand. Any other consulting services such as tax advisory also creates a threat to the independence of the auditing firm, where manipulations are more likely to happen which can hurt the creditability of the audited statements and the auditor’s opinion about the company. For purpose of this question, assume that the excerpts from the Power Report shown in Exhibit 3 provide accurate description of Andersen’s involvement in Enron accounting and financial reporting decisions. Given this assumption, do you believe that Andersen’s involvement in those decisions violated any professional auditing standards? If so, lists those standards and briefly explain your rationale. Arthur Anderson, once known as one of the top accounting firms in nation, was ridiculed and criticized for their questionable accounting and auditing procedures of their client Enron, which ultimately lead to its demise. Their faulty accounting practices shattered investor confidence in auditors throughout the country and made way to Serbians-Solely Act of 2002 and the creation of Public Company Accounting Oversight Board (PEPCO) to oversee the rule-making process for independent audit function. Anderson provided external auditing, internal auditing and consulting services to Enron. They violated several of their professional and ethical standards by accepting large suns in fees and perhaps by looking the other way to the faulty accounting practices contemplated by Enron’s management ND giving them an unqualified audit opinion on the financial statements. Andersen earned around $52 million from Enron during 2000, but only $25 million was payment in reference to the 2000 audit. With such an involvement in non-audit services they were not independent of the company, violating the most important standard of auditing. They put their own interest before the interest of the users of their audited financial statements and opinion. From the excerpts it can be concluded that they were deeply involved in the accounting and structuring of the Esp., where they were more interested in electing millions of dollars in fees and failed to provide objective accounting judgment that should have prevented these transactions from going forward. Andersen failed to bring to the attention of Enron internal Audit and Compliance Committee about the serious reservations brought on internally about the related-party transactions, I. . Esp., which clearly shows the violation of professional auditing standards. Anderson firm should have supervised the auditing services provided by its auditors to maintain independence. This lacks of planning and supervision made Anderson to be highly involved in client accounting and financial porting decisions. Anderson had concerns about the disclosures of the related third-party transac tions in the financial statement footnotes and instead of pointing those out to the Audit and Compliance Committee they vouched on its accuracy and issued an unqualified opinion on the financial. How to cite Enron Case Study, Free Case study samples

Employee Voice And Psychological Ownership -Myassignmenthelp.Com

Question: Discuss About The Employee Voice And Psychological Ownership? Answer: Introduction The present assignment analyzes about the importance of ethical leadership in business. Ethical leadership has huge significance in business as its leads to strategic as well as financial success of the organizations (Avey, Wernsing and Palanski 2012). This study also evaluates on the changing dynamics of the global business from developed to developing countries. The impact of these dynamics on the ethical standards is also analyzed in this assignment. The process of establishing ethical standards for avoiding corruption and supporting corporate social responsibility (CSR) in emerging market is also assessed in this assignment. The standards that should prevail when moral business conducts standards create conflict across borders. The study also analyses about how the leaders in the organization create and maintain organizational standards of business practice that are ethical as well as moral. Changing dynamics of global business from developed to developing nations and its impact on ethical standards For the last few decades, there has been huge change in dynamics of the global business environment owing to advancement of new technology, ethical practices, cultural as well as political ideologies, emerging markets etc. This in turn have huge impact on the various aspects of ethical standards in the business. Recent evidences reflects that some of the business organizations integrates unethical business practices as they faces huge difficulties in meeting with the changing global environment. The unethical practices adopted by the global business organizations includes exploitation of workers, loopholes in tax, corruptions etc. The violation of ethical standards by the global business adversely impacts on their efficiency, profitability and reputation (Hartman, DesJardins, and MacDonald 2014). Furthermore, social media along with smart technologies works together to counteract these unethical practices. However, the business operating in both developed and developing countries ad just their management styles as well as strategies in order to achieve success in competitive business environment. In fact, the investors as well as consumers take into account the organizational practices while making the decision regarding investment of funds and purchase of goods. For example, some of the multinational companies such as Walmart have been alleged with scandals relating to bribery and corruption due to change in global environment, which in turn adversely impacts on their financial performance. Assessing the procedure of establishing ethical standards to avoid corruption and support CSR The procedures of establishing ethical standards to avoid corruption are illustrated below: The organizations should set up proper rationale in order to corruption. Setting up corporate governance framework will help to mitigate the risk of corruption. Certain risk areas of corruption including public procurement should be properly examined and adoption of transparent model will aid to prevent corruption at each levels of business. The companies should step up enforcement or integrity framework through effectual international cooperation. They should properly utilize data analytics as it helps in extracting, analyzing and interpreting data and also detect corruption. CSR refers to the responsibility of companies for the effect of their activities as well as decisions on society and environment. Integration of ethical standards also helps the organizations to support CSR while doing business in the emerging markets (Hartman, DesJardins and MacDonald 2014). However, the business integrating processes like corporate strategy, governance and business procedure redesign aids to reconcile with ethicality while doing business in the emerging markets. Additionally, CSR with proper ethical standard also facilitates to reduce adverse impact that is caused through business operations (Yukl 2013). It also facilitates to increase positive contributions through anti- bribery as well as anti- corruption measures, transparency in reporting, accountability, employees volunteering etc. Standards prevailing when moral business conducting standards creates conflict across borders Several organizations around the globe divide their employees into different levels in order to conduct ethical standards in business. As the employees operating in different layers have varied culture of compliance, the company needs to concentrate on administering compliance in several sections. In addition, the employees at different layers should have proper communication among themselves for making compliance culture exist within business. In fact, leaders also plays vital role in maintaining standards when moral business conducting these standards creates conflicts across borders. They motivate the employees working at lower levels to conduct ethical practice before adhering to higher rankings (Yidong and Xinxin 2013). Western practices apt to portray domestic nation standards as more restrictive than lower standards of the emerging markets. Leaders creating and maintaining companys standards of business practice that is ethical and moral The ethics applied by leaders in the company to manage employees impacts on their moral as well as loyalty. The code of ethics used by the leaders mainly determines disciplinary procedures as well as acceptable behavior for the employees in organizations. The leaders having high ethical standards motivate employees in the company to meet the same level. In addition, the actions of ethical leadership are mainly concerned with creation of ethical institutions and resolving specific ethical dilemmas in leadership (Eisenbei and Giessner 2012). The leaders also negotiate various ethical concerns for remaining competitive in the global business environment. If I were the leader in the organization that operates in both developed as well as emerging markets, personal and organizational standards of business practices that are ethical as well as morale can be created through- Ethical Quality- Several tools will be used for ensuring quality of product and customer service. These tools includes- adoption of six sigma, lean supply chain management etc. Ethical communication- Proper communication will be developed for helping the employees convey truthful information regarding business operations(Yukl et al. 2013). Ethical succession planning- Strong operational procedures and companys standards will be established for the succession planning. Ethical collaboration-All the leaders including myself will collaborate with advisors for incorporating best practices and address issues facing the company. Conclusion Ethical leadership in business helps to improve credibility as well as reputation of the organization by accentuating ethical decisions, ideas, behaviors and boundaries. They also helps to reduce liability in business, assure high quality service to customers, prevents corruption and administrative errors and helps their workers in making good decisions. Moreover, development of principles relating to ethical leadership should also address care of environment and sustainability principles for attaining good reputation in competitive marketplace. References Avey, J.B., Wernsing, T.S. and Palanski, M.E., 2012. Exploring the process of ethical leadership: The mediating role of employee voice and psychological ownership.Journal of Business Ethics,107(1), pp.21-34. Eisenbei, S.A. and Giessner, S.R., 2012. The emergence and maintenance of ethical leadership in organizations.Journal of Personnel Psychology. Hartman, L.P., DesJardins, J.R. and MacDonald, C., 2014.Business ethics: Decision making for personal integrity and social responsibility. New York: McGraw-Hill. Monahan, K., 2012. A review of the literature concerning ethical leadership in organizations.Emerging leadership journeys,5(1), pp.56-66 Voegtlin, C., Patzer, M. and Scherer, A.G., 2012. Responsible leadership in global business: A new approach to leadership and its multi-level outcomes.Journal of Business Ethics,105(1), pp.1-16. Yidong, T. and Xinxin, L., 2013. How ethical leadership influence employees innovative work behavior: A perspective of intrinsic motivation.Journal of Business Ethics,116(2), pp.441-455. Yukl, G., Mahsud, R., Hassan, S. and Prussia, G.E., 2013. An improved measure of ethical leadership.Journal of leadership organizational studies,20(1), pp.38-48. Yukl, G.A., 2013.Leadership in organizations. Pearson Education India.

Theories of Leadership and the Effective organisations Change

Introduction Organisationsal change is a contribution to the organisation leadership. Prudent leadership, therefore, becomes a key to any organisation that aspires to change its way of operation or service delivering to the targeted stakeholders (CanÃŒÆ'as, 2001). Change may be witnessed in the terms of goods and services, as well as organisation’s operations in both management and business, among other areas (Yeo, 2001).Advertising We will write a custom essay sample on Theories of Leadership and the Effective organisations Change specifically for you for only $16.05 $11/page Learn More The idea behind a business change means a possible risk of value in an organisation. With all these factors being constant, organisations change requires sound decision making from the organisations leadership. It is noted that leaders consider different quality hence subjecting their organisations to different changes (Covey, 2004). The changes witnessed depend o n the leader’s qualities and exposure, among others, like the environment issues. There are various theories of leadership which elaborate how leadership in an organisations affects its possible changes, for example, â€Å"Great Man† Theory, Trait Theory, Situational Theory, Behavioral Theory, Contingency Theory, Participative Theory, Management Theory and Relationship Theory (Tomey, 2009). Each leader may have the qualities of one or more theories, hence contributing differently to the organisation. Leaders mentor, control and manage others in the organisation and organisations development, or any kind of change depends on the top leadership. A leader that posses many quality factors has an impact all through the business environment hence initiating the most desired changes in the organisation (Novick, 2008). â€Å"Great Man† Theory According to this theory, leaders are born, and leadership skills are inherited from the parents. According to this theory, leade rs are not made, and one must come from a background of leaders hence making this quality to be of particular use in the society (Sennett, 2006). Leaders, as proclaimed by this theory, foster change and stability in there area of operation with courage and stability. If this theory is used, it then means that the current organisation can not be managed or led by somebody who relies on the education but it is managed by the sons and daughters of former managers or leaders (Novick, 2008). This is a discriminating idea of leadership.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This theory kills innovativeness in the organisations hence leaving all the organisations duties, mainly in decision making, dependent on one leader. As far as effective organisations change is concerned, â€Å"Great Man† theory do not add value, thus all the decisions in an organisations should be resolved by a group of leaders but not by one single great leader because organisations has different department which requires different exposures for one to manage a change (Northouse, 2009). The use of this theory could not be able to effectively manage a worthy change in an organisation, and everything should be embraced to make change in the area of the operation. This theory discourages effective organisations change mainly because it creates an fair authority of one particular person within an organisation hence limiting the decision making process whereby all decisions must come from a single leader, and a particular organisations must be led by a particular leader from a particular background (Northouse, 2007). Holding all the factors constant, this limits diversification whereby different style of leadership is required. Diversification helps to manage different interests in different organisations environment. It is currently encouraged that for an organisation to effectively mange a change, the leaders of different unit must be willing and able to work as a team and not a particular single leader. This theory is been practiced in political field in countries that do not embrace democracy. This kind of leadership does not embrace change of the notion, both socially and economically, hence been rated as a poor leadership practice (Krajewski, 2010). Trait Theory It is similar to the great man theory but it mostly relies on qualities shared by the leaders. Having a similar quality as compared to another leader fails to define the leadership quality due to the changing environment in an organisations (Northouse, 2010). All the same, leaders, according to this theory, do have similar traits. They do not have the same qualities, but they have one objective goal, change.Advertising We will write a custom essay sample on Theories of Leadership and the Effective organisations Change specifically for you for only $16.05 $11/page Learn More The ability to change the quality of the organisations goods and services and the organisations culture within the organisations defines a good leader (Larson, 2011). A good leader has a dream and a vision which he or she wishes to achieve within a particular time frame (Larson, 2011). This is different from the theory’s primary objective whereby it identifies leaders of the same traits but of different goals and vision in a particular area in an organisations. To make a constructive change in an organisations, it turns to be a process but not an event as it can be provided by the theory whereby it identifies leaders with similarities in character and behavior. A leader who provides a change in an organisations must be willing to push to the accomplishment of his or her goals and vision in that particular area (Morgan, 2006). If trait theory is a subject to go up with, it means that the individual quality, vision and willingness to change things will not help the organisation s to identify the desired leaders but only their similarities in some traits. Similarities in traits can not make a good leader, and hence organisations should embrace a vision leadership for them to uncover change. Situational Theory Organisationsal change goes hand in hand with leadership prudence. It is with this notion that situational theory provides a platform where every situation depends on different leader’s action or decision (Northouse, 2010). This theory accommodates different decisions in different organisationsal environments hence facilitating organisationsal change. Every organisations unit, as far as situation theory is concerned, should have its leader who has the right to consult with other stakeholders within the same unit and come up with a good solution (Northouse, 2010). Therefore, leaders are advised to consult with the others, and decision making becomes a consultative move but not an individual one (Northouse, 2010). This improves the decision sensit ivity, hence making sure that the decision made is relevant to the organisations environment. Effective leadership involves the ability to accommodate others in the organisations as well as gives others a chance freely to express their views concerning a particular subject (Nohria, 2010).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This can improve the decision making process as well as making all stakeholders feel a part of the organisations.On the other hand, this theory embraces organisations culture where everyone plays his/her role without fear hence doing his/her the best (Northouse, 2010). This is a positive move towards the organisations change, both internally and externally. The theory provides a platform where all are given a chance to contribute to the organisationsal growth or change in a particular area of concern. A leader in this theory must be willing and able to accommodate others, and the decision should be done in a consultative way (Morgan, 2006). This provides an all inclusive environment where the organisations works as a unit, hence making it easier to make a change or to improve on a particular area of concern. Financial organisations can provide a good example where situational theory is practiced. It is worth noting that this sector is controlled by the central banks by fixing rates both to control inflation and deflation (Marquis, 2009). Leaders in this sector are expected to adopt what is necessary depending on the environmental change (Marquis, 2009). Situation leadership style helps the banks continue making profit irrespective of the economic environment facing the industry. If failed to follow the current environmental factors, the financial institution will be subjected to loses. Behavioral Theory Leaders are made, and they are not born. This is a key statement of this theory, which accommodates everyone, irrespective of the mental capacity or individual background (Lencioni, 2002.p.53). It is noted that leadership is a process which might start to develop in any organisation stakeholder, irrespective of the individual position in the organisation. To impact a change in the organisations, all the stakeholders must be willing and able to work to ward the subject area (Nohria, 2010). This can only be achieved if all are given a chance to do their best to a chieve the subject goal (Nohria, 2010). This gives everybody an opportunity to control and participate in decision masking process making the desired goal relevant, and more attention is given to the action of an individual stakeholder as opposed to individual academic and mental capacity. The ability to be flexible both in decision making and implementation makes an impact on different leaders, so everybody has a chance for a personal growth (Larson, 2011). This helps the organisations manage the current issues mainly because all the stakeholders are given a motivation to make decision and implement it within the organisations. On the other hand, the organisations units stand to grow uniformly hence posing an organisations change. It is noted that for an organisations to grow and make either social or economic change, all the stakeholders must be involved in the decision making process and implementation of the change, and individual contribution should be given a chance to promote a good organisations culture whereby growth is possible (Krajewski, 2010.p. 34). The theory provides a platform where effective leadership is exercised, hence providing the ways by which organisations change concept is possible. Contingency Theory Contingency theory embraces different leadership style depending on the environment. This is a prudent theory which allows change when it is appropriate (Kouzes, 2007). It is advisable for the organisations leadership to embrace different style to manage the environmental challenges facing the organisations. In some cases, the leader is expected to make urgent decisions without consulting the others, and in some cases, he/she may give all the stakeholders to participate in decision making process (Hill Jones, 2009). The ability to know when to involve others in the decision making process or define everything on his/her own is the leader’s ability to lead. Embracing this theory, it is possible for the organisations to manage the c hange and effectively deliver the desired quality. By observing contingency theory, the organisations posses an opportunity to grow mainly because of the leadership and decision making flexibility within its organs. Dependent on the environment, flexibility in decision making process helps the organisations take advantage of the environment, hence competing well (Hands, 2011). To limit decision making flexibility, the organisations cannot achieve the desired change, and in some cases, it will not be able to meet the market expectations (Hands, 2011). This will give other market players an upper hand, hence limiting the organisations profitability. Dependent on the environment, flexibility in decision making process helps the organisations take advantage of the environment, hence competing well (Hands, 2011). To limit decision making flexibility, the organisations cannot achieve the desired change, and in some cases, it will not be able to meet the market expectations (Hands, 2011). This will give other market players an upper hand, hence limiting the organisations profitability. Participative Theory Participative theory accounts and appreciates others’ contribution. This theory gives chance to all to involve in the decision making process as well as provides an opportunity to model their area of operation (Northouse, 2010). This kind of leadership creates an effective organisationsal change in an organisation, whereby all the stakeholders express their views on various issues affecting the organisations (Goleman, 2002). This helps the organisations leaders with wide range of information regarding various subjects make informative decision. Leaders who practice participation theory of leadership build a good relationship with all the stakeholders in the organization, whereby they find a chance to associate with the organisations growth and development (Rampur, n.d). In case the leader fails to practice this kind of leadership, other stakeholders will fin d it difficult to associate with the organisation’s development, hence making it unrealistic to maintain. Marketing development department, for example, must be willing and able to adopt this strategy mainly because it enhances creativity and innovativeness (Jones, Jones George 2011). Holding the fact that the current business environment is changing, it is important for the organisations’ leaders to account for all the suggestions made by professionals within the departments (Rampur, n.d). This will help the organisations competitiveness be realistic and up to date. Failing to accommodate these, the organisations can not withstand various environmental changes (Finkelstein, 2009). Management Theory This kind of leadership is implemented in a competitive business environment where rewards and motivation are expected by the supporting staffs (Covey, 2004. P. 13). A leader in this scope ensures that results are delivered by the staffs with an intention to meet a specifi c goal. Although this kind of leadership can be said to be dictatorial, it is necessary when the leading figure is a result of the oriented person. This kind of leadership ensures that his or her organisation meets the expected targets, maintaining a change in the organisations (Few, 2006). Most of the businesses that are managed by this kind of leadership are aimed at surviving all the environmental, and it is the responsibility of the leader to facilitate this transition. For example, in the financial industry, leaders ensure that their organisations retain a good reputation in terms of both the effectiveness of the services as well as organisations profit motive agenda (Daft, 2011.p. 41). It is the role of the leader to oversee this, so he or she must be willing to motivate the employees if their performance is poor. This ensures that all perform duties well, hence achieving effective organisationsal change (Daft, 2011.p. 41). Relationship Theory It is also known as a transformat ional theory where reflects the relationship between the leaders and the followers in an organisations is only reflected. This theory, if practiced in an organisation, helps to improve the relationship between the leaders and the followers (Daft, 2011.p. 41). If the relationship between the two sides is profound, it then means that the organisations will have a good working relation, hence effectively transforming areas of challenges as a team (Covey, 2004). Teamwork is more embraced by this theory than by any other approach, and all the organisations members work as a team hence delivering more (Covey, 2004. P. 76). A good example to demonstrate this contribution is a marketing department. All the stakeholders in this department must be willing and able to work as a team for the good of their result. One can perform the duty of this department alone. Creativity and innovativeness of the members are necessary for this department to get results (Covey, 2004. P. 12).. Conclusion Prude nt leadership is the key of the organisationsal performance. A leader should be able to relate well with other stakeholders, be able to make decisions as well as manage and direct the others while meeting the organisations duties. With all these leadership qualities, the leader has the capacity, therefore, to impact an organisationsal change in his or her organisations, irrespective of the environmental condition prevailing (Cini, 1999, p 23). References CanÃŒÆ'as, KA, Sondak, H 2011, Opportunities and challenges of workplace diversity: theory, cases, and exercises, 2nd ed, Prentice Hall, Upper Saddle River, N.J. Cini, M 1996, The European Commission: leadership, organisation, and culture in the EU administration, Manchester University Press, Manchester. Covey, SR 2004, The 7 habits of highly effective people: restoring the character ethic, Rev. edn, Free Press, New York. Daft, RL Lane, P G 2011, Leadership, 5th ed., International ed, South-Western Cengage Learning, Mason, Ohio. F ew, S 2006, Information dashboard design: the effective visual communication of data, O’Reilly, Beijing. Finkelstein, S, Hambrick, DC, Cannella, AA 2009, Strategic leadership: theory and research on executives, top management teams, and boards, Oxford University Press, New York. Goleman, D, Boyatzis, RE, McKee, A 2002, Primal leadership: realizing the power of emotional intelligence, Harvard Business School Press, Boston, Mass. Hands, J 2011, @ is for activism: dissent, resistance and rebellion in a digital culture, Pluto, London. Hill, CW, Jones, GR 2009. Strategic management theory: an integrated approach, 9th ed, South-Western Cengage Learning, Mason, Ohio. Jones, G., Jones, G. R., George, J. M. 2011. Essentials of contemporary management, 4th ed, McGraw-Hill/Irwin, Boston. Kouzes, JM, Posner, BZ 2002, The leadership challenge, 3rd ed, Jossey-Bass, San Francisco. Krajewski, LJ, Ritzman, LP, Malhotra, MK 2010, Operations management: processes and supply chains, 9th ed , Prentice Hall, Upper Saddle River, N.J. Larson, EW, Gray, CF 2011, Project management: the managerial process, 5th ed, McGraw-Hill Irwin, New York. Lencioni, P 2002, The five dysfunctions of a team: a leadership fable. Jossey-Bass, San Francisco. Marquis, BL, Huston, CJ 2009, Leadership roles and management functions in nursing: theory and application, 6th ed, Wolters Kluwer Health/Lippincott Williams Wilkins, Philadelphia. Morgan, G 2006, Images of organisations, Updated ed, Sage Publications, Thousand Oaks. Nohria, N, Khurana, R 2010, Handbook of leadership theory and practice: an HBS centennial colloquium on advancing leadership. Harvard Business Press, Boston, Mass. Northouse, PG 2009, Introduction to leadership: concepts and practice, Sage Publications, Los Angeles. Northouse, PG 2007, Leadership: theory and practice, 4th ed, Sage Publications, Thousand Oaks. Northouse, P G 2010, Leadership: theory and practice, 5th ed, Sage Publications, Thousand Oaks. Novick, LF, Morrow , CB, Mays, GP 2008, Public health administration: principles for population-based management, 2nd ed, Jones and Bartlett Pub, Sudbury, Mass. Sennett, R 2006, The culture of the new capitalism, Yale University Press, New Haven. Tomey, A 2009, Guide to nursing management and leadership, 8th ed, Mosby Elsevier, St. Louis, Mo. Yeo, RR 2001, Encyclopaedic visions: scientific dictionaries and enlightenment culture, University Cambridge Press, Cambridge. This essay on Theories of Leadership and the Effective organisations Change was written and submitted by user Vance Marshall 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.

27 Ways to Use the Verb Fare in Italian

27 Ways to Use the Verb Fare in Italian The verb â€Å"fare† is one of the most diverse verbs in Italian. You can use it to ask how the weather is and to talk about an upcoming trip you’re taking. You can use it to tell someone you’re going on a walk and that you’re waiting in line. In short, you can express yourself in a lot of ways using the verb â€Å"fare.† Since the verb â€Å"fare† is derived from facere, a Latin verb of the second conjugation, it’s considered an irregular second conjugation verb. It doesn’t follow the regular pattern of conjugation (infinitive stem endings). How to Conjugate â€Å"Fare† Fare (to do, to make) is conjugated in the present tense as follows: io faccio noi facciamo tu fai voi fate lui, lei, Lei fa loro, Loro fanno Fare also has an irregular past participle: fatto. Ways to Use the Verb â€Å"Fare† IDIOMATIC EXPRESSIONS USING FARE fare i compiti to do ones homework fare il biglietto to purchase a ticket fare la fila / la coda stand on line / wait on line fare la spesa to go grocery shopping fare le spese to go shopping fare forca to play hookey fare vedere to show someone something fare una domanda to ask a question fare una fotografia to take a picture fare una passeggiata to take a walk fare colazione to have breakfast fare un viaggio to take a trip fare un capello in quattro to split hairs farsi la barba to shave farsi coraggio to take heart fare castelli in aria to daydream fare fingere to pretend, make believe fare male to be painful, to ache farsi in l to step to one side fare di tutto to do everything possible fare del proprio meglio to do ones best farsi degli amici to make friends fare alla romana to split the check fare il pieno to fill up the gas tank fare passare to let through The Weather- Il Tempo The verb â€Å"fare† is used in many expressions relating to the weather. Che tempo fa? - How is the weather?Fa bel tempo. - The weather is nice.Fa cattivo tempo. - The weather is bad.Ha fatto caldo. - It has been warm.Qui fa sempre freddo. - Its always cold here.In primavera fa sempre fresco. - In spring, its always cool. Note!: In the preceding examples, it is an impersonal subject and is not translated into Italian. The verb â€Å"fare† expresses the basic idea of doing or making, as in â€Å"fare gli esercizi - to do exercises† and â€Å"fare il letto - to make the bed,† but is is also used in many idioms. Proverbs with â€Å"Fare† Besides idiomatic expressions, the verb â€Å"fare†   is used in a number of proverbs. Fare e disfare à ¨ tuttun lavorare.- Its all go, its a hard life.Chi la fa laspetti.- You will get as good as you gave.Chi fa da sà © fa per tre.- If you want something done, do it yourself.Non fare agli altri cià ² che non vorresti fosse fatto a te.- Do as you would be done by.Tutto fa brodo.- Every little bit helps.Chi non sa fare, non sa comandare. - A bad worker is a bad master.

The Hunger Games Essay Example | Topics and Well Written Essays - 750 words - 1

The Hunger Games - Essay Example Katniss emerges winners in the game in many perspectives: she is lovely and likeable, perhaps attributes that make her the envy of other girls her age. She is adored by many because of her sheer struggles, never relenting even when other characters in the play would have given up. Katniss is the rock, the foundation of her family. She becomes a role model to her sister, Prim. She is protective. She helps a young girl, Rue, from her neighborhood with food she forages from the forest. Apart from food, they share companionship and clothing. In her words, she teamed up with the young lady â€Å"because she is a survivor, and I trust her, and why not admit it? She reminds me of my Prim† (15.28). Through her survival and protective instincts, one can conclude that she has weathered many storms even at her tender age. What is more, girls her age cannot survive on their own, let alone protect themselves. She seems to be older than her actual age. This means that she is a survivor, another quality that makes her a winner in comparison to other characters in the play. She provides for yet another boy from a different district. The girl is named Peeta Mellark. She is skilled in hunting than a boy, Peeta. She comes out as a stronger character with a resolve to succeed in life regardless of her unfortunate background. Towards the end of the play, she risks her life so that she can help Peeta by going into the dangerous forest to bring the only medicine that can cure the boy. She is a reliable character that many people, within and without her neighborhood, can depend on. She protects people whenever she can, even at the expense of her own life. She is courageous, not a coward. This makes her a winner. When it is evident to her that she could win the Hunger Games, she asks: â€Å"For the first time, I allow myself to truly think about the possibility that I might make it home. To fame. To

Oil in North America Annotated Bibliography Example | Topics and Well Written Essays - 1000 words

Oil in North America - Annotated Bibliography Example This short article is a review of a much longer book on the subject of the American strategic petroleum reserve which was first created after the first oil crisis of 1973-1974. Van Doren acknowledges the factual account of what happened following the decision to create such a reserve, but his review focuses mainly on the political dimension of oil policies in the United Sates from the mid-1970s until the present day. Successive presidents adopted varying strategies, sometimes using government resources to fill up the reserve, and sometimes halting this process when deficits in the budget squeezed their ability to spend freely. The impact of the Kuwait war is mentioned, and specifically as a brief interlude when the reserve was actually used up partially, and although there was an immediate drop in the price of oil , Van Doren comments that this was probably not connected with the use of the strategic reserve.

Masculinity As A Construction Of Identity

Masculinity As A Construction Of Identity This thesis seeks to investigate the understanding of masculinity as a construction of identity. This study explores developing identities, and how this may relate to wider constructions of masculinity in the media, with particular reference to lifestyle magazines aimed at men. Methodologies This Study focuses on For Him Magazine known now as FHM, one of the leading mens magazines that is published in 27 countries. The methodology that will be used to carry out this study will be a content analysis. Through a content analysis, 6 issues of FHM in from the years 2005 through to 2010 will be examined, in order to examine if there has been any shifts in the portrayal of men or what is meant by the term masculinity. Bibliography from year two Benwell Bethan, (2003) Masculinity and mens lifestyle magazines: chapter 6; Published by Wiley-Blackwell) Bignell, Jonathan (1997), Media Semiotics, an introduction. Manchester: Manchester University Press Edwards Tim, (2006) Cultures of Masculinity; men masculinity and feminism, chapter 1 (Routledge) Jackson Peter, Stevenson Nick, Brooks Kate (2001) making sense of mens magazines; chapter four (Wiley-Blackwell). Galician Mary-Lou, L. Merskin Debra (2007) Critical thinking about sex, love and romance in mass media: media; chapter three (Routledge) Gaunlett David, (2002) Media, gender, and identity: an introduction, Mens magazines and modern male identities; chapter eight (Routledge) Gunter Barrie (2002) Media sex: what are the issues? chapter 6 (Published by Lawrence Erlbaum Associates) Itzin Catherine, Newman Janet (1995) Gender, culture and organizational change: putting theory into practice chapter fourteen (Routledge) Litosseliti Lia, Sunderland Jane (2002) Gender, Identity and discourse analysis. (John Benjamins Publishing Company) The Construction of the Male Identity in the UK Mens Lifestyle Magazine FHM (DRAFT) INTRODUCTION: THESIS OUTLINE This thesis seeks to explore how masculinity is represented and constructed within the pages of FHM (UK) magazine of the modern male identity. Through a content analysis of the branding of masculinity in the UKs leading mans magazine, the study explores the trends and the portrayal of men but also the types of products advertised in mens magazines. It will examine the rationale of FHM in constructing the portrayals of men and masculinity and the role that FHM plays in shaping attitudes about masculinity. The central research question is: Exactly what ideas does FHM generate or convey about masculinity? More specifically, in the magazines construction of masculinity, what is emphasised and what is ignored? Considering gender and sexuality to explore and address the stereotypical representations and attitudes that are likely to be reinforced to its readers. The first chapter of this thesis demonstrates a detailed depiction of the UKs FHM position and role in the mens lifestyle magazine market, from its inception from For Him Magazine through its incredible development to its contemporary brand expansions. It also discusses FHMs influence on the mens magazine market as well as on broader industry concerns related to the young male market, particularly advertising. Essentially, this chapter offers a rationale for why FHM is an important site for investigation. Chapter 1 The mens magazine market is a moderately new phenomenon. Mens magazines today have become sites of significant inquiry that offer alternative views on the representation of the modern man. Men have purchased and read magazines in the past, though previously, the term mens magazine referred to publications structured around masculine themes to designed to interest men, such as cars, fishing, DIY and pornography. However, as sociologist Tim Edwards (1997) notes, It is, to put it simply, that they werent called mens magazines and this is what constitutes the key difference: the self-conscious targeting of men as consumers of magazines designed to interest men if not necessarily to be about men (p.72, emphasis in the original). Since contemporary mens magazines are embedded in the rise of a new lifestyle genre, they are considered mens lifestyle titles as opposed to simply mens interest magazines (Edwards, 2006).1 The growth of the mens magazine market in the UK, which saw an invasion of lifestyle titles in the 1980s, commencing with the launch of Arena in 1986. The Focus The aim of this study is to investigate and analyse the different representations of masculinity in the modern day 21st century. The endeavour of this is to answer the research question, which is; has the definition of masculinity and or the portrayal of men changed over time, in particular in print advertisements in mens lifestyle magazine FHM (For Him Magazine). Although this may sound like a popular research case study, very little academic research has been performed in the field of mens magazines and even less on the construction and representation of masculinity. This study therefore aims to firstly, classify the term masculinity, to conclude a definition, of what is means to be a men?, which is often used to ascribed to males in todays society. This study will also explore sex roles and common stereotypes that men are regularly being labelled with. This study will further examine if the characteristic that what once associated with traditional masculinity is dying out, or if t here is more than one masculine identity. Thirdly, this study will examine the presentation of male images and products in advertising exploring the emerging trends of mens images where the predominately female female-orientated markets of body enhancements, cosmetics, and personal grooming products are being aimed at male consumers. Through a context analysis, this study addresses male images in advertisements in For Him Magazine (FHM) from 2005 to 2010. Examining the changing trends in the portrayal of men and the types of products advertised in mens magazines. Furthermore, this study will argue, that masculinity makes more sense in relation to individual performances of identity than it does in terms of any measurement of gender or sexuality, a notion which is often disregarded in both popular and academic discourses about gender identity. Chapter 1: Introduction Over the last few decades the role of men in British society has changed considerably. Traditional notions of masculine images, such as males being the sole breadwinner or provider has come under attack, undermining traditional images of the masculine identity. Males have also faced a changing Image in advertising. Traditionally, females were the ones that have been associated with sex in advertising, but today males are also being used to connote or imply sexual situations in advertisements. Modern day advertisements feature provocative images of men and women in reveal outfits and postures selling a variety of products, most of which have no association with sex. There has too been an increase in product advertisements in mens magazine, most popular out of these is beauty and accessions. Suggesting that men today, have developed a conscious self-awareness of the way they look. Men in are taking great pride in their appearance, replacing beer or health supplements and abs tonners. M en now have a keen eye for fashion, and indulge in grooming/beauty products- this identity has today been coined as metrosexual. Adapting the characteristics of men, this new man has blurred the distinction of masculinity. Traditional masculinity referred to heterosexual men, interesting in extreme sports, cars and DIY. This request the question is the term masculinity (means to be macho) changing? Or is there more then one masculine identity? Metrosexuality was first developed by Mark Simpson in his book Male Impersonators. According to Simpson (2003), metrosexuality is a new, narcissistic, self-conscious kind of masculinity produced by film, advertising, and glossy magazines to replace traditional repressed, unmoisturised, unreflexive, unmediated masculinity. However, this term has become widely used in the United States media and in the advertising industry in the late 1990s, referring to straight men who posses feminine traits and care about fashion, grooming, cleaning and using beauty products (Mereditch and Wells; 2003). However, very little academic research exists on the meaning of metrosexuality for masculinity. This study examines modern masculinity and metrosexuality of men in the 21st century mens lifestyle magazines, within the UK, drawing particular attention FHM. However, there are limited studies on masculinity and mens images (Windholz, 1999/2000; gates 2001; Tincknell and Chambers, 2002). Although media across the globe are widely discussing the newly emerged phenomenon- metrosexuality- there is almost no academic research on this phenomenon. Since metrosexuality and masculinity are so closely related to each other, this study aims to explore both issues within mens lifestyle magazines. Chapter 2: Definitions of Masculinity Whilst, we have identified the main attributes that can be grouped under the term traditional masculinity, we still do not have an recognized definition of what masculinity itself might be. Craig contests that masculinity is what a culture expects of its men (1992:3). This description suggests that masculinity exists only in a cultural context, as something that stems from traditions, codes and in particular expectations commonly held by society. Similarly, Mosses definition of masculinity as the way men assert what they believe to be their manhood (1996:3) insinuates that masculinity is widely understood as a way of behaving in accordance with ones sex-defined characteristics, either as a manifestation of ones sexual identity, or by the way of a responsibility towards the general order provided by understanding of gender. Gilmore (1990; 1) defines manhood as the approved way of being an adult as the approved way of being an adult male in any given society. Within the cultures, where value is attracted to a notion of manhood, Gilmore further claims that there is three particular criterias that are repeatedly associated with the masculine role, firstly, to impregnate women and secondly, to protect dependents from danger (1990; 223). Berger, Wallis and Watson (1995) states that masculinity, the asymmetrical pendant to more critically investigated femininity, is a vexed term, variously inflected, multiply defined, not limited to straightforward descriptions of maleness. Masculinity takes a variety of forms for men and it differs according to sexuality, race, class and age. It is noticed the society and media hold very distinct stereotypes towards different ethnic and race groups. For Caucasians, the most common dominate ideology of masculinity represents ideals of strength, toughness, coolness, attractiveness, heterosexuality and whiteness (OShaughnessy 2003). However, these ideals are very difficult for men to attain in reality. With the increased attention given to mens bodies and the resurgence of their imagery with the media, men nowadays pay more attention to the media and work to improve their physical appearance (Wienke, 1998; Shilling, 1993). These effects are further pushed forward with the new ideal met rosexual, which simply suggests that men who possess feminine traits are ideal. As men are now facing so many identities, so what makes a man? A closer investigation is presented next. Chapter 3: Gender and Masculinity In general, the characteristics associated with men are grouped under the term traditional masculinity by many writers. Three of its main character traits are strength, command and ambition- all useful in getting ahead, and more often than not viewed in a positive light. Even the less positive attributes associated with traditional masculinity such as competitiveness, aggression and stubbornness maintain an air of respectability in that they remain symptomatic of power and control rather than weakness. Theorists in the field of gender studies have sought to understand how these masculine traits came to be associated with the male role first and foremost, and why they continue to permeate society and popular discourse as common sense notions of gender roles. Consequently, gender as a concept is open to much greater debate than sex, and it is clear that masculinity, as one aspect of gender identity, can take on an entire range of potential meanings. Mort observes that we are not dealing with masculinity, but with a series of masculinities (1988; 195; his emphasis). As well as recognizing that class, race and sexual orientation, and several other factors all enter the equation at the level of identity, the term masculinities refers to the fact that no two peoples performance of so-called masculine characteristics will ever be exactly the same. As Horrocks states, there is clearly not a homogenous monolithic identity possessed by all men in all contexts (1994:3). Byne suggests that, as human beings, we are motivated to create an identity for ourselves that allows us to make sense of our position in the apparent world. In order to be understandable, this must accord with the already existing conventions, as we perceive them; no matter how we seek to position ourselves in relation to these, we still accept that they exist. Conversely, men must strive to meet an extremely demanding stereotype of the male role as provider, achiever and conqueror- a task that is, in its self unattainable, and which causes men much self-doubt and anguish. This, Kaufman conclude, also inspires fear for it means not being a man, which means, in a society confusing gender and sex, not being a maleà ¢Ã¢â€š ¬Ã‚ ¦losing power and ungluing basic building blocks of our personalities (p.149) Together, these two behaviours are more destructive than either on its own, combining to both cause the problem and make it impossible to escape from. Chapter 4: Masculinity in the United Kingdom British Men According to Benynon (2002), there are three ideal versions of contemporary masculinities in the United Kingdom. The old man is relatively uninterested in fashion, is married and holding down a regular job, and remains somewhat sexist and homophobic in outlook. The new man is narcissistic, progressive and ambivalent in his sexuality, yuppie- influenced and generally anti-sexist. When he first emerged he was viewed variously as the same as the same old wolf, but in designer clothing, a revolutionary in his relations with women and his willingness to display the emotional side of his nature, and a marketing opportunity, for new visual codes. The new lad is defensive about fashion, ambivalent in his attitude towards women (he has pornographic notions of them rather than relationship with them) and he believes life should be one huge alcoholic and drug induced festival. (Beynon, 2002, p.118) Among the above three ideals, the new man seems to be the most popular ideal in the United Kingdom. These ideals can be illustrated by the most influential British celebrity football player, David Beckham. David Beckham defines a new trend of men in the United Kingdom. In a recent study reported in The Observer (Campbell 2003), One David Beckham: Celebrity, and the Soccerati, co-authored by Andrew Parker of Warwick University and Ellis Cashmore of Staffordshire University, highlights how Beckham successfully combines a mixture of traditional and modern values to create an inspirational healthy role model. The study praises Beckhams different public personae including the national ambassador, aggressive competitor, loving husband, doting father, fashion model and gay icon. This study further concludes that Beckhams massive popularity could influence young males, encourage greater tolerance and acceptance of a new concept of masculinity. As suggested by the author of the study, Beckham has helped create a complex new concept of masculinity by defying expectations in areas such as what clothes men should wear or how men should style their hair. Indeed, Beckham fits all of the contemporary masculinity ideals he is a combination of new man (nurturer and compassionate partner), new lad (football legend, fashionable father, conspicuous consumer) and old man'(loyal dedicated, bread- winning) (Cambell, 2003). Chapter 5: Gender Representation in Advertising Research has revealed that advertising does not exist in a vacuum but instead is very much interrelated with the existing social relationships within society (Duffy, 1994). Goldman (1992) suggested that we tend to take for granted the deep social assumptions embedded within advertisements as we are so used to the quantity of advertisements around us and the routine ways in which we read them. More importantly, we do not see or recognise advertising as a sphere of ideology. In a consumer society, advertising acts as a magnet, luring individuals into embracing a consumption culture that is part of an economic and social institution that helps to perpetuate what Goldman called the supremacy of commodity relations. Interactions between individuals are now greatly being defined by the material possession of commodities. The consumer society is primarily about contentment and pleasure, but there are broad complications beyond the realm of Contentment and pleasure. One of the most important implications is the area of gender identity. Sex-role stereotype, like any other stereotype, allows us to make sense of the world that we live in. Gender, of course, is one of the most important forms of systematised behaviour in all societies, and every culture has accepted routine forms for communicating gender identity (Leiss, Kline Jhally, 1990, p. 215). Our everyday environment is articulated mostly by what we see in the media and the task of advertising is crucial. The target audiences self-identification with the gender images is a basic requirement for an advertisements effectiveness, and the meanings encoded in the images are persuasive cultural symbols for societal behaviour. The earliest research into the portrayal of men in sex roles in advertisements was carried out in the 1970s by many researchers an d drew many conclusions: men were portrayed as more self-governing than women. They were portrayed in different occupations in comparison to women who were usually shown as housewives, cleaning, cooking and caring for children. Specific products such as Alcohol and cigarettes were most frequently portrayed by men, while women were mostly depicted in advertisements for household products (Dominick Rauch, 1972; Schneider Schneider, 1979; McArthur Resko, 1975; Courtney Whipple, 1974). According to Fejes (1992), the results from these researchers carried out in the early 1970s, did not fluctuate much from those conducted in the late 70s and early 80s. In the last few decades, the role of men in the UK has changed considerably there has been an increasing visibility of the male body in the media and popular culture. Men are getting increased exposure not just of their bodies, but of their lifestyles, consumption preferences and emotional needs. Men are gradually gaining on women in the display of their bodies on billboards, fashion photography and magazines. Moreover, it is not just the number of images of men that has increased; it is the emergence of a new representation in popular culture where male bodies are depicted in an idealized and erotized manner (Moore 1988; Simpson, 1994). Furthermore, in the consumer markets around the world-the predominantly female-oriented market like cosmetics, personal grooming and even body enhancements are attracting seeing more male consumers. Through a content analysis of advertisements over six years in a magazine for men, this paper studies the trends in the representation of images, product s and sexual portrayal of men. Chapter 6: Men in Advertising Fejes (1992) noted that Skelly Lundstrom (1981) conducted a study on print advertisements analysing a total of 660 magazine ads from 1959, 1969 and 1979 to establish whether there was any change in the portrayal of men in print advertisements over the two decades. They found that there was a small and gradual movement towards more non-sexist portrayal of men. Fejes (1992) also noted that Lysonskis study (1985) showed similar results. Kervin (1990) too carried out a research study on the ads, focussing particularly on Esquire magazine. He examined whether the representation of men and the definition of masculinity had changed or remained over time. The study closely examined at ads from Esquire magazine for 50 years from the 1930s to the 1980s, and discovered that specific stereotypical representations of masculinity still remained after 50 years. What is fascinating, though, is her suggestion that these stereotypes exist because they complete certain needs and concerns of the men in society relating to their sense of powerlessness as individuals. She suggested that these stereotypes may be there to offer some form of compensation, in the form of admiration from others and possession of products for the men to define themselves adequately in society. She also discovered other new constructions of masculinity emerging over the years. The form of the male body is beginning to be portrayed as an erotic spectacle, suggesting that advertisers are adjusting to the changing attitude of consumers and exploiting it. Marian Salzman, Director of Strategic Content, JWT Worldwide, in her new book, The Future of Men (2003), interestingly, notices an important gap of the young male demographic that marketers and advertisers often fail to notice. Salzman, who conversed about the rise of the metrosexuals in 2003, deems the days of the metrosexual are numbered as men want their manliness back, and they are tired of taking their behavioural and fashion cues from their female companions and from mens magazines. But this may not be true, as Kelton Research discovered in his research which was performed on 600 men, found that men can now be classified into men who value their personal style and appearance without sacrificing their masculinity, and ubersexual men who care about their appearance from head to toe. Moreover, men may try to act laid-back when it comes to personal maintenance, but the reality is, nearly two out of three surveyed not only own a variety of grooming products, but use them again and again. More importantly, about 98% of these products- men have no qualms about strolling into a store to buy a grooming related product (Wellikoff, 2006). Chapter 7: The Macho The Metrosexual Lee (2003) noted that men of all sexualities are taking a wider interest in their appearance. Hairdresser is where they go for a haircut instead of the barber shop and they are turning to other form of cleanser as soap is too harsh on their skin. More men are going to the gym instead of engaging in outdoor activities such as sports and some of them are even indecisive when it comes to choosing something to wear. These men are called the metrosexual and David Beckham who has been credited as the man who is changing male behaviour is classified as the ultimate metrosexual. A few years ago, concern over weight and diet regimes was strictly womens issue and having a pot belly was accepted for a man. But now, it is completely acceptable for men to watch their weight too and follow diet plans. This new breed of man blurs gender lines. In the Future Man'(Salzman, 2003) concludes that British men are becoming metrosexuals who have embraced customs and attitudes once deemed by women. Salzman further connotes that men today are confident in their masculinity and in their sense of self. In addition, they look and feel good and are knowledgeable about fashion and accessories regardless of what people might consider these things unmanly. This new breed of man does oppose the traditional male role. ABC news reported that Leo Burnett, a Chicago advertising firm, conducted a global study of masculinity in 2005 and half of the men in their sample say that their role in society is unclear than in previous decades. More than seventy percent of them said that advertising is out of touch with mens reality. Reports seem to indicate there is a new form of manliness emerging that is both macho and sexual at the same time. Stephen Perrine, editor in chief of Best Life magazine in the United States, mentioned on ABC news, The new manliness is about being competent and of value. Its less of men looking into their own navels. He also listed actors like Huge Jackman and Brad Pitt as the role models for this new manliness (ABC news, 2006). Research Questions Advertising is an incorporated part of any economy in the world. And where there is rapid growth and changes in the economic profile of a society, there is a parallel increase in consumption patterns. This study aims to examine the portrayal of men in advertising as the emerging trends indicate that the predominantly female-oriented markets like cosmetics, body enhancements and personal grooming, are being directed at more male consumers. By studying the changes taking place in the portrayal of gender roles in advertising, it would allow us to get an insight into the changes that are taking place in society at given times and trends over periods of time. RQ1: What are the changes in the images (as per the categories) of men in FHM Magazine from 1998 to 2005? RQ2: What is the classified level of dressing (as per the categories) of the male models in FHM magazines used for the various categories of pictures? RQ3: What are the differences in the race of male models in FHM magazines in the categories of photographs/illustrations? RQ4: What are the differences in the types of products advertised in FHM magazines from 2000 to 2010? RQ5: What is the classified level of dressing (as per the categories) of the male models for the various categories of products? RQ6: Has the portrayal of men in Print advertisements changed in any way over the last six years? Methodology For the purpose of this study a content analysis was chosen and deemed appropriate as it will provide an overview on the coverage and frequency of use of male models in the advertisements selected. This quantitative research method is also useful for evaluating empirically the changing trends in society, while allowing us to summarize results and report findings in accurate, quantitative manner. The unit of analysis enables replication of the study over periods of time, thus providing an opportunity for comparison and review. Sampling Selection and Sample Size Six years (72 issues) of FHM magazine, from the United Kingdom were selected for this study. These magazines were published over a six year period from 2005 through to 2010. Through a systematic random sampling method of these 72 issues, one was selected from each year making it a total of 6 issues in the sample size. The unit of analysis is all full and half page advertisements or posters that have male or female models. Those advertisements without any models were excluded from the categorization. Categorization System The advertisements and posters from each year were systematically coded by placing them in pre-defined categories. Category of dressing Description Demure dress Everyday, casual clothing, including walking shorts and sports outfits. Suggestive dress Excluding evening gowns, which expose cleavage. Mini skirts, short shorts, muscle shirts, hiked skirts that expose thighs Partially clad Models in bathing suits, wearing undergarments and three-quarter length or shorter lingerie. close- up shots of models bare shoulders. Models in nothing except a towel. Nudity Unclothed Models, including; translucent lingerie/ undergarments and silhouettes. Extent of Contact Description No contact Positioned side by side. Not touching. Tame contact Holding hands. Hands on shoulders or around waist. Intimate contact Kissing. Very intimate contact Depiction and suggestion of sexual behaviour. Category of Race Description Caucasian of European or North American Origin Others Races that does not fit into the above category or race can not be established. Category of product Description Clothing All cosmetics, skin care, hair care, oral care products. Beauty Clothing manufactures, department stores and fashion houses Transport All cars, motorcycles and airlines. Technology-related All electrical products, cameras, phones and websites. Food-and food related All food and equipment, drinks, health- supplements, cooking oils, cutleries and utensils. Accessory All watches, sunglasses, jewellery, footwear and bags. Tourism- related All holiday packages and hotels. Other All products that do not fit in the above categories. Category of Content Description Family man Fatherly role depicted with wife and Children. Can be seen wearing a Wedding band. Working man Depicting an occupational role, e.g. at work. Mans man/ Engaging in conservative mens Classic man activities. Drinking beer, smoking, football etc. Can be portrayed as overcoming physical challenges e.g. mountain climbing. Carefree man Portrayed with unbridled laughter and enjoying the moment with a woman or a group of friends. The gentleman Alone or in the company with just one woman. Playboy Depicted in the company with one or more women. Women are shown to be objects of desire.

The Secret of Ella and Micha Chapter 23

Ella We decide to visit Grady before we part ways and head off on our separate adventures. Amy, his nurse, called me and told me that Grady was still in the hospital, but that he was allowed to have visitors. We make the hour drive around the mountains and to Monroe Hospital, trying to enjoy our last few days together. It's a bright, sunny day, and the trees on the side of the road are green. I hang my head out the window, watching the road, feeling like there's so much waiting for me in life. â€Å"What are you doing?† Micha teases, turning the music down. â€Å"Trying to be a dog?† I shake my head and look up at the bright blue sky. â€Å"No, I'm just enjoying the nice, warm day.† He laughs at me and turns the music back up. My head remains out the window until we reach town, then I return to my seat. When we pull up to the hospital, blue and red lights light up the parking lot and my stomach constricts thinking about the night they showed up to take my mother's body away. Micha squeezes my hand, letting me know he's there for me. â€Å"You ready for this?† I nod and we walk hand-in-hand across the parking lot and through the automatic glass doors. A lot of people are sitting in the waiting room and there is a baby crying loudly on a woman's lap. The smell of cleaner collides with my nostrils as we walk up to the front desk where a secretary is talking on the phone. She's young with dark hair woven in a bun on top of her head. I catch her eyes skimming across Micha as she hangs up the phone and turns to us. She overlaps her hands and sets them on the counter. â€Å"Can I help you?† â€Å"Yeah, can you tell us what room Grady Morris is in?† Micha asks with a polite smile. She taps her fingers on the keyboard and then reads the screen. â€Å"He's on the second floor in room 214.† We nod graciously and head for the elevator. Micha swings his arm around me, guiding me closer as we reach the floor and I slip my hand into the back pocket of his jeans, craving his comfort. When we enter the room, my insides twist until I notice Grady is sitting up in his bed, eating a cup full of green Jell-O. He looks pale under the florescent light, his arms nearly bones, and his eyes are more sunken in then the last time I saw him. A machine is hooked up to him, beeping in the corner, and an IV is taped to the back of his hand. Some of his items from home are hanging on the wall, making them not so bare. Somehow, he manages to genuinely smile. â€Å"Just what I wanted. To see my two favorite people in the whole wide world.† I loosen up and Micha and I pull up chairs beside his bed on opposing sides of one another. Grady pushes the tray out of the way and sets his hands in his lap. â€Å"So do you want to tell me what's up?† he asks and Micha and I exchange confused looks. â€Å"With the cuddly entrance you two made.† â€Å"Micha made me do it,† I joke, sliding a glance at Micha. â€Å"He was being a baby. Said he needed to be coddled.† Micha winks at me. â€Å"Yep, and you fell for it.† Grady shakes his head and a frail laugh escapes his lips. â€Å"Ah, it's good to see you two back together.† He grows silent, fixing his attention on me. â€Å"You look happier than the last time I saw you.† â€Å"I am happier,† I tell him, resting my arms on his bed. â€Å"You're still not there though,† he says with concern. â€Å"I know,† I say. â€Å"But I'll keep working on it.† He seems content with my answer. â€Å"I have something for you over in the corner.† Micha and I track his gaze to a small box nestled in the corner of the room. I walk over to it and peer down inside. My smile expands as I pick up that broken vase I destroyed when I was a child. It's black, with a red pattern around the top, but the bottom is shattered out, so it can never hold flowers again. I turn to him with the vase in my hands. â€Å"You kept this?† He shrugs. â€Å"Just because it's broken doesn't mean it loses its importance. And I figured I'd give it to you one day when you realized it was okay to make mistakes.† Tears build up in the corners of my eyes. â€Å"Thank you, Grady. And I mean that. Thank you for everything. For giving me a small amount of comfort during my childhood and letting me know that not everything has to be difficult.† â€Å"You're welcome,† he says simply. I go over to the bed and hug him, trying not to cry, but a few tears slip out and I quickly wipe them away before I pull back. We talk a little more about the stuff we're doing, then the nurse shows up and shoos us out so she can change his sheets. Micha and I leave, knowing it will probably be the last time we see him again. I cry the whole drive home, clutching on to the broken vase. But with Micha at my side, I know I'll be alright. Micha â€Å"Now are you sure you packed everything up?† My mom asks for the billionth time. I never told her what happened with my dad. I didn't want her to have to worry more than she already does. That's one moment I'll keep locked away forever. I pick up my guitar case from my bedroom floor and swing my bag over my shoulder. â€Å"Yes, I have everything packed, Mom. Now will you relax? You're driving me crazy.† â€Å"I'm sorry,† she apologizes. â€Å"Oh wait. Do you have enough money?† I shake my head. The woman's going to worry herself to death. â€Å"Of course.† Tears puddle in the corners of her eyes and she gives me a hug that nearly squeezes the air out of me. â€Å"Micha Scott you're the best son a mother could ask for.† I press my lips together, trying not to laugh at her overdramatic reaction. â€Å"I'm going on the road for a few months, mom, not dying.† She pulls away, wiping the running mascara underneath her eyes. â€Å"It doesn't mean I'm going to miss you any less.† â€Å"Yeah, we'll see if you say that after I'm back for a week and you're finding bras in your bed again.† She swats my arm and points at the door. â€Å"Okay, now you can go.† Laughing, I head out the back door. Naomi isn't here yet, so I sit down on the steps, staring at Ella's house, wondering if she's going to come out. She's never been good at good-byes so when her bedroom window slides open, I'm surprised. But I'm even more astonished when she scales out of the window and down the tree. She has the sexy, strapless dress on, and her auburn hair is covering her bare shoulders. She doesn't say anything as she flings her arms around my neck. Her breath is hot against my ear and she buries her face into the side of my neck. I drop my guitar case and bag to the ground, pick her up, and embrace her with everything I have in me. â€Å"I'm going to miss you,† she whispers softly. I run my hand up and down her back, shutting my eyes, and breathing her in. â€Å"It'll be okay. I'll be back and annoying you before you know it.† She looks at me with her big green eyes and then seals her lips over mine, kissing me indefinitely. My hands feel every part of her body, memorizing every curve, and the smoothness of her skin. I back us up against the tree into the shade, and slip my hand underneath her dress, feeling her there too. â€Å"Alright Romeo, it's time to go.† Naomi honks the horn of the SUV. Sighing heavily, I release Ella and she puts her feet back on the ground. â€Å"I'll call you every day.† I kiss her one last time, then get into the car. She watches me the entire way down the driveway, with her arms folded, fighting to stay composed. When we turn onto the road she walks to the end of the driveway, keeping her eyes on me for as long as possible. But eventually we slip away from each other.

The Impact of Inflation on Capital Budgeting and Working Capital

A major impact on both financial theory and the practice of financial decision making has been the economic instability, especially in prices, evidenced in the U. S. economy since the mid 1960’s. Inflation in the past few years has not been a major macro economic problem, but its spectere, as demonstrated by the Fed’s recent increases in interest rates, is never for the agendas of financial decision makers. Macro economic instability has necessitated that expectations about the future rate of inflation be taken into consideration in making decision(s) about which capital projects will be undertaken by a firm. Nominal cash flows determine its degree of profitability. However, in making the capital budgeting decision both real and nominal concepts must be considered. The purpose of this paper is to continue the discussion of the role of inflation in capital budgeting, and to focus on the individual components of the process to draw specific conclusions with respect to the interaction between the cost of capital, inflation, and the cash flow variables within a DCF – IRR framework. Much research has been published examining the impact of inflation on the capital budgeting decision making process, and, although inflation is not currently a serious problem, bitter lessons from the 1975-1985 period of rapid price increases, coupled with the potential of future inflation, argue for continued research in this field. In a famous article, Rappaport and Taggart [14] examined various methods for incorporating the effect of inflation into capital budgeting. They provided an analysis which showed the differential impact of using a gross profit per unit approach, a nominal cash flow approach (where individual forecasts are incorporated into each component of cash flow) and a real cash flow approach in which a general price deflator is used to deflate nominal cash flows. In another early article dealing with the subject, Van Horne [16] showed that to be consistent, inflation in forecasting cash flows must also be reflected in a discount rate containing inflation; that is, a bias was introduced if nominal cash flows were discounted at the real and not nominal cost of capital. Cooley, Roenfeldt and Chew revealed the mechanics by which inflation adjustments can be incorporated into the capital budgeting process [6]. At the same time, Nelson [12] demonstrated the theoretical impact of inflation on capital budgeting and showed how inflation would shift the entire NPV schedule of a capital budget downward for a set or projects. Bailey and Jensen [1] have analyzed how price level adjustments affect the process in detail and specifically how various price level adjustments might change the ranking of projects. Rappaport and Taggart attempt to combine the simplicity of a gross profit per unit methodology of adjusting for inflation with the more realistic nominal case flow and real cash flow approaches. A gross profit per unit focus on Revenues – Cost of Sales divided by units, and can treat inflation by simply inflating this gross profit per unit as opposed to measuring inflation for both revenues and cost of sales. This is done by making the simplifying assumption that gross margin as a percent of sales is constant over time, [14, p. 2] which they point out is the same as assuming that EBIT is a constant percentage of sales over time, or that revenues and costs increase at the same rate. In this paper we examine a number of issues raised by Rappaport and Taggart in the area of inflation and capital spending. Specifically, we will analyze the following areas: 1. What is the relationship between the cost of capital and inflation? 2. What is the relationship between inflation in the ag gregate and the price a firm places on its specific product that results from a capital budgeting decision? Assuming costs rise at the aggregate or average rate of inflation, what can we say about expectations of the price of output of the firm? 3. What role do depreciable and non-depreciable assets play in the interaction of the variables? How does the presence of plant and equipment as a depreciable asset and the presence of net working capital as a nondepreciable asset impact on the role of inflation in the capital budgeting process?

Autism Spectrum Disorder ( Asd ) - 909 Words

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