Analyzing Financial Statements

Analyzing Financial Statements Elizabeth Black HSM/260 October 16, 2011 Denise Lindley University of Phoenix Analyzing Financial Statements XYZ Corporation Years 2003/2004/2002 (Respectively Listed One Page after Another) 2003 Current Ratio| | | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $82,058. 00 | | | 0. 87| | | Current Liabilities| | $93,975. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Solvency Rate = | Total Assets| $359,863. 00 | | | 1. 39| | | | Total Liabilities| $259,979. 00 | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $632,889. 00 | | | 0. 51| | | Total Revenues| | $1,244,261. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $865,692 | | 0. 66| | | | Total Expenses| | $1,316,681. 00| | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 450,989| | 0. 4| | | Total Expenses| | | $1,316,681. 00 | | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $1,244,261. 00 | | 0. 95| | | | Total Expenses| | $1,316,681. 00 | | | | | | | | | | | | Fund Raising/Expense Ratio| | | Total Fund-Raising Expenses| | | $79,888. 00| | . 06| (Note on this Page)Total Expenses $1,316,681. 00 (Please note), There is no category for fund raising expenses, so I took the figure in the â€Å"Other† column. 2004 Current Ratio| | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $302,902. 00 | | | 0. 90| | | Current Liabilities| | $337,033. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Solvency Rate = | Total Assets| $699,004. 00 | | | 2. 06| | | | Total Liabilities| $338,937. 00 | | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $1,078,837. 00 | | | 0. 51| | | Total Revenues| | $2,191,243. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $1,410,312. 00 | | 0. 66| | | | Total Expenses| | $1,972,131. 00| | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 561,818. 00| | . 29| | | Total Expenses| | | $1,972,131. 00| | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $2,191,243. 00 | | 1. 11| | | | Total Expenses| | $1,972,131. 0 | | | | | | | | | | | | Fund Raising/Expense Ratio| | | Total Fund-Raising Expenses| | | $115,999. 00| | . 06| Total Expense $1,972,131. 00 2002 Current Ratio| | | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $104,296. 00 | | | 0. 75| | | Current Liabilities| | $139,017. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Sol vency Rate = | Total Assets| $391,270. 00 | | | 1. 26| | | | Total Liabilities| $310,246. 0 | | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $617,169. 00 | | | 0. 53| | | Total Revenues| | $1,165,065. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $ 716,105. 20 | | 0. 6| | | | Total Expenses| | $1,185,008. 00 | | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 468,903. 0 | | 0. 4| | | Total Expenses| | | $1,185,008. 00 | | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $1,165,065. 00 | | 0. 98| | | | Total Expenses| | $1,185,008. 00 | | | | | | | | | | | | Fundraising /Expense Ratio| | | Total Fu ndraising Expense| | | $117,903. 00| | 0. 1| Total Expense $1,185,008. 00 Synopsis and Ratio Explanations It is very important for organizations to know how well they are doing financially when most efforts are being made to serve clients. It is easy to forget that pouring money into a problem will not fix it unless revenue flows continue or are increased and expenses are controlled. Some of the easiest computations can be made with information retrieved from balance sheets and income statements provided by accountants. Ratios such as the current ratio, long-term solvency ratio, contribution ratio, programs and expense ratio, general and management expense ratio, fund-raising and expense ratio, and revenue and expense ratio can provide a picture of where a company stands now compared to where it was in past years and what may need to be done in the future. The current ratio gives a picture of the liquidity of an agency; the amount of cash and other assets which can be easily accessed for use to pay expenses. The current ratio is expected to be over 1. 0; if it is less, the agency may have problems meeting its obligations. In this scenario, each year the ratio has shown that XYZ is getting closer to 1. 0; 2002 reflected . 75, while by 2004 it has increased to . 90. This means that while it still may make it difficult to pay obligations, the situation has gotten much better. The purpose of the long-term solvency ratio is to provide insight on how well an agency will be able to pay their annual expenses as they come due. The result of the ratio should be at least 1. 0, but the higher the number the better; if it is less than 1. 0, the viability or likelihood of existence is questionable. (Martin, 2001) In 2002, a figure of 1. 26 was acceptable, but in 2004 it has risen to 2. 06; this is a good figure and shows that the organization is improving in its financial planning and will more than likely remain viable. The contribution ratio is used to show to what extent an agency is dependent upon their main funding source. It is best for an organization to have their revenues spread through many sources rather than becoming dependent on only one or two which may or may not fund them in the future. If the figure calculated is above . 5, the agency is overly dependent on one source of revenue. XYZ Corporation needs to look for more sources of funding. Their contribution ratio is . 53 for 2002 and has remained stable in 2003 and 2004 at . 51. While their dependence has dropped a little bit, they are still working in the danger zone. The programs and expense ratio is based upon a standard set by the National Charities Information Bureau (NCIB). This agency provides the standards which show whether or not a program is making or not making the grade as far as how much of programs expenses are in comparison to overall expenses. It is expected that this ratio be a minimum of . 60. In 2002, XYZ Corporation produced a ratio of . 60; in 2003 and 2004, this number raised to . 66. The beginning figure is acceptable, but the rise in ratios for 2003 and 2004 is even better. The general and management xpense ratio identified how much money is spent on administration of the agency in comparison to the total expenses. If the calculated figure is greater than . 35, the organization should begin to cut the costs related to administration. XYZ Corporation has consistently brought their administrative costs down. Beginning in 2002 this organization had a . 40 ratio, which is unacceptable; then in 2004 a figure of . 29 which is wel l within acceptable range. The fund-raising expense ratio basically tells how much money is being spent related to the total expenses in order to raise revenues to be used by the agency. A ratio of over . 15 is a sign that more money is being spent than necessary to raise the funds needed by the agency; this means that less can be spent for essential services. In 2002, XYZ Corporation’s ratio was . 1, which is within acceptable limits; in 2003 and 2004, they reduce their amount still farther to . 60. While this rate is very good, it is important to be aware that cutting this ratio too close may actually limit the revenues of the agency; some money needs to be spent to identify and court some funding sources or those potential revenues may be lost. The revenue expense ratio is a very important figure in understanding where an organization stands. This ratio informs the reader whether the agency is making money, losing money, or breaking even. It gives a starting point for making decisions about whether a program should continue, if it should be re-evaluated, or if it should be discontinued. The financial management team should be held accountable to the figures they produce and be able to explain shortfalls or positive changes. The acceptable figure for this ratio is 1. 0 or greater. In 2002, this agency had a ratio of . 8, which is just below acceptable. Through hard work it appears that they have raised this number to 1. 11. This is a big change and shows that XYZ is working to make their organization more stable. Overall, based on these figures, this corporation is taking positive steps towards making their agency viable, effective, and efficient. All of their ratios reflect movement towards acceptable levels and if history predicts future behavior, they will continue to grow and be able to provide services for their clients without fear of insolvency. They do need to work on getting more grantors instead of having one major source of revenue, but even now they have increased to two major donors. This in itself is a major accomplishment. XYZ Corporation Fixed Costs, Variable Costs, and Break-even Point Comparison of Years 2002, 2003, and 2004 (respectively) 2002 Fixed Costs for 2002 in Expenses: Rent and Utilities| $150,000. 00 | Telephone| $24,000. 00 | Management and other| $351,000. 00 | Total Fixed Costs| $525,000. 00| Variable Costs for 2002 in Expenses: Other Expenses $117,903. 00 Payroll and benefits| $417,004. 00 | Supplies| $125,101. 20 | Total Variable Costs$660,008. 20 Rounded to $660,008. 00 Per Appendix D What is the BEP for the program since we see that they were in the red for the year? Total Fixed Costs = $525,000 Total Variable Costs = $660,008 Revenue per Customer = Total Revenue/Total Customers $1,165,065. 00/5962 = $ 195. 42 Variable Cost per Customer = $660,008/5962 = $110. 70 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $525,000/($195. 42 – $110. 70) = $525,000/ $84. 72 = 6196. 88Rounded to 6197 2003 Fixed Costs Rent and Utilities $150,000 Telephone 24,000 Management and Other 371,101 $545,101 Variable Costs Payroll and Benefits $520,069 Supplies 171,623 (rounded up the $. 77) Other Expenses 79,888 $771,580 Break-Even Point Total Fixed Costs = $545,101 Total Variable Costs = $771,580 Revenue per Customer = Total Revenue/Total Customers $1,244,261. 00/6821 = $182. 42 Variable Cost per Customer = $771,580/6821 = $113. 12 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $545,101/($182. 2-113. 12) = $545,101/ $69. 30 = 7866Rounded to 7,866 because there is no way to have a partial person and at 7865, we will not make break-even. 2004 Fixed Costs: Rent and Utilities $150,000 Telephone 24,000 Management and other 445,819 619,819 Variable Costs: Payroll and Benefits $915,787 (rounded down) Supplies 320,526 (rounded up) Other Expenses 115,999 $1,352,312 Total Fixed Costs = $619,819 Total Variable Costs = $1,352,312 Revenue per Customer = Total Revenue/Total Customers 2,191,243/11,822 = $185. 35 Variable Cost per Customer = $1,352,312/11822 = $114. 39 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $619,819/($185. 35 – $114. 39) = $619,819/70. 96 = 8,735Rounded to 8,735 Budgeting There are three basic types of budgeting which apply to human service organizations; line item, performance, and program budgets. Deciding which method will be best for a given agency depends on what information they wish to retrieve and from perspective they wish to look at revenues and expenditures. By listing the advantages and disadvantages of each method, a inancial management professional or Executive Director may make the appropriate decision on which format to use. Line budgeting is the most utilized budgeting method because it simplifies how money is allocated and how well each program is controlling expenditures. (Martin, 2001) Because of its simplicity, employees, financial managers and laymen can readily identify key pieces of information. Financial control is the basic purpose for this type of budgeting. Line item budgets are easy to prepare, easy to justify and easy to understand. They provide specific information as to where money is allocated and for what purposes. There are two major disadvantages to line item budgeting; lack of relationship between the budget, objectives, and the outcome of the program. The second disadvantage is that there is no real way to estimate what the future holds; line item budgets are always based on historical data which may not properly reflect the current situation. The purpose of â€Å"performance budgeting is to relate agency expenses to programs by determining (a) a program output (or unit of service) performance measure, (b) the total program cost, and (c) the cost per output of service. (Martin, 2001) The advantages to this type of budget program are similar to program budgets; with the difference being the concentration of quantity over quality. Being able to know how much a particular output costs gives managers a real picture how much is being spent to provide client services. If adjustments need to be made, they can do so as the program advances or declines in services rendered. This method addresses no t only how a budget will be broken down for departments, but also the efficiency of what departments are meeting their budgetary goals while serving the most clients (based on how outcomes are represented). Fixed costs are added into the budget line items. A disadvantage of performance budgets are that while they do show how many clients are services and at what cost, they do not concern themselves with quality. If quality of service is not a concern then it shows people as numbers, rather than as important beings we are supposed to serve. The other major disadvantage is that calculations can be difficult and require more computer input than the basic line-item type budget. While many calculations can be done by hand, many also need more complex programs to provide appropriate data. Program budgets are concerned with an agency’s activities rather than its expenditures. The cost per outcome is the main concentration of the financial manager and gives information about the success or failure of the program. This is perhaps the best type of budgeting for agency’s that need to know whether they should continue, reorganize, or discontinue their program. The major advantages to this type of budgeting are that it is easier to evaluate programs since costs are tied to results, priorities may be changed quickly and with a minimal amount of work, and programs are broken down into smaller, more manageable budget units. This type of budget concentrates of effectiveness, not just efficiency. The disadvantage is that it is difficult to get all to agree what an acceptable outcome will be for budgetary purposes. The fact exists that if an outcome is only defined as a specific ending, major positive changes in a client’s case may be overlooked as not an outcome. Another disadvantage is that the analysis can be time consuming and difficult. To understand the data which is produced, most people would have to have an accounting background or someone who can explain the reports to them. Fund-Raising—Traditional versus Non-Traditional Organizations from everywhere are begging for funding to keep their programs going and expand services they can offer to their clients. Traditional sources such as government grants, private donor grants (individual or corporate), annual support mailings, and the United Way may offer some assistance, but the reality is that money is a limited commodity and all agencies need more of it. While each type of traditional funding may allow only certain types of programs or projects which target specific groups based on acceptance criteria, there are others that give general funding. The process to receive these funds may involve grant writing, volunteers to send out mailers, and liaisons with other agencies; paperwork and attention to detail are very important in attaining these types of funding. Non-traditional methods arise from much different styles and perspectives. While the â€Å"chunks† of money may be smaller, they do have benefits that more traditional methods offer. We all hate telemarketers, but how would we feel about children from our church calling about a pizza sale to benefit their summer program? The pizzas could be bought in bulk under a discount program that companies offer and then picked up at the church on a given day. Most would probably spend money to help people they know earn money for a good cause. A second non-traditional method of fund-raising is to community rummage sale. Most people have lots of good â€Å"stuff† that they think has value, but have little time or inclination to have a yard sale. By donating these goods to an organization to sell at a community rummage sale, individuals may be given a donation credit on their taxes, clean out their garages, and help the agency make much needed money. Funds that are raised in this manner are not paperwork intensive (in fact, other than writing up posters, there is none) and funds are not required to be spent on an identified program or project. Conclusion After reviewing the financial documents and ratios of XYZ Corporation, it is clear that they are making solid business decision in how their money is spent and how revenue is raised. Most calculations show that their situation has improved since the initial reports of 2002. If history is any indicator of what will follow in the future, they should be able to sustain their growth and perhaps even expand. They have increased the number of clients served while at the same time keeping their budget under control. The only area that really needs improvement is the revenue dependency aspect of their budget. Being too dependent on one funder can spell disaster for any organization. XYZ has made headway in this department by getting the majority of their funds from two agencies instead of just one, but it would serve them to continue to diversify their revenue sources. Hopefully, this corporation will continue to provide quality services to their clientele far into the future and continue to remain solvent. References Martin, L. (2001). Financial management for human service administrators. Needham Heights, MA: Allyn & Bacon. Analyzing Financial Statements Analyzing Financial Statements Elizabeth Black HSM/260 October 16, 2011 Denise Lindley University of Phoenix Analyzing Financial Statements XYZ Corporation Years 2003/2004/2002 (Respectively Listed One Page after Another) 2003 Current Ratio| | | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $82,058. 00 | | | 0. 87| | | Current Liabilities| | $93,975. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Solvency Rate = | Total Assets| $359,863. 00 | | | 1. 39| | | | Total Liabilities| $259,979. 00 | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $632,889. 00 | | | 0. 51| | | Total Revenues| | $1,244,261. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $865,692 | | 0. 66| | | | Total Expenses| | $1,316,681. 00| | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 450,989| | 0. 4| | | Total Expenses| | | $1,316,681. 00 | | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $1,244,261. 00 | | 0. 95| | | | Total Expenses| | $1,316,681. 00 | | | | | | | | | | | | Fund Raising/Expense Ratio| | | Total Fund-Raising Expenses| | | $79,888. 00| | . 06| (Note on this Page)Total Expenses $1,316,681. 00 (Please note), There is no category for fund raising expenses, so I took the figure in the â€Å"Other† column. 2004 Current Ratio| | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $302,902. 00 | | | 0. 90| | | Current Liabilities| | $337,033. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Solvency Rate = | Total Assets| $699,004. 00 | | | 2. 06| | | | Total Liabilities| $338,937. 00 | | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $1,078,837. 00 | | | 0. 51| | | Total Revenues| | $2,191,243. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $1,410,312. 00 | | 0. 66| | | | Total Expenses| | $1,972,131. 00| | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 561,818. 00| | . 29| | | Total Expenses| | | $1,972,131. 00| | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $2,191,243. 00 | | 1. 11| | | | Total Expenses| | $1,972,131. 0 | | | | | | | | | | | | Fund Raising/Expense Ratio| | | Total Fund-Raising Expenses| | | $115,999. 00| | . 06| Total Expense $1,972,131. 00 2002 Current Ratio| | | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $104,296. 00 | | | 0. 75| | | Current Liabilities| | $139,017. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Sol vency Rate = | Total Assets| $391,270. 00 | | | 1. 26| | | | Total Liabilities| $310,246. 0 | | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $617,169. 00 | | | 0. 53| | | Total Revenues| | $1,165,065. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $ 716,105. 20 | | 0. 6| | | | Total Expenses| | $1,185,008. 00 | | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 468,903. 0 | | 0. 4| | | Total Expenses| | | $1,185,008. 00 | | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $1,165,065. 00 | | 0. 98| | | | Total Expenses| | $1,185,008. 00 | | | | | | | | | | | | Fundraising /Expense Ratio| | | Total Fu ndraising Expense| | | $117,903. 00| | 0. 1| Total Expense $1,185,008. 00 Synopsis and Ratio Explanations It is very important for organizations to know how well they are doing financially when most efforts are being made to serve clients. It is easy to forget that pouring money into a problem will not fix it unless revenue flows continue or are increased and expenses are controlled. Some of the easiest computations can be made with information retrieved from balance sheets and income statements provided by accountants. Ratios such as the current ratio, long-term solvency ratio, contribution ratio, programs and expense ratio, general and management expense ratio, fund-raising and expense ratio, and revenue and expense ratio can provide a picture of where a company stands now compared to where it was in past years and what may need to be done in the future. The current ratio gives a picture of the liquidity of an agency; the amount of cash and other assets which can be easily accessed for use to pay expenses. The current ratio is expected to be over 1. 0; if it is less, the agency may have problems meeting its obligations. In this scenario, each year the ratio has shown that XYZ is getting closer to 1. 0; 2002 reflected . 75, while by 2004 it has increased to . 90. This means that while it still may make it difficult to pay obligations, the situation has gotten much better. The purpose of the long-term solvency ratio is to provide insight on how well an agency will be able to pay their annual expenses as they come due. The result of the ratio should be at least 1. 0, but the higher the number the better; if it is less than 1. 0, the viability or likelihood of existence is questionable. (Martin, 2001) In 2002, a figure of 1. 26 was acceptable, but in 2004 it has risen to 2. 06; this is a good figure and shows that the organization is improving in its financial planning and will more than likely remain viable. The contribution ratio is used to show to what extent an agency is dependent upon their main funding source. It is best for an organization to have their revenues spread through many sources rather than becoming dependent on only one or two which may or may not fund them in the future. If the figure calculated is above . 5, the agency is overly dependent on one source of revenue. XYZ Corporation needs to look for more sources of funding. Their contribution ratio is . 53 for 2002 and has remained stable in 2003 and 2004 at . 51. While their dependence has dropped a little bit, they are still working in the danger zone. The programs and expense ratio is based upon a standard set by the National Charities Information Bureau (NCIB). This agency provides the standards which show whether or not a program is making or not making the grade as far as how much of programs expenses are in comparison to overall expenses. It is expected that this ratio be a minimum of . 60. In 2002, XYZ Corporation produced a ratio of . 60; in 2003 and 2004, this number raised to . 66. The beginning figure is acceptable, but the rise in ratios for 2003 and 2004 is even better. The general and management xpense ratio identified how much money is spent on administration of the agency in comparison to the total expenses. If the calculated figure is greater than . 35, the organization should begin to cut the costs related to administration. XYZ Corporation has consistently brought their administrative costs down. Beginning in 2002 this organization had a . 40 ratio, which is unacceptable; then in 2004 a figure of . 29 which is wel l within acceptable range. The fund-raising expense ratio basically tells how much money is being spent related to the total expenses in order to raise revenues to be used by the agency. A ratio of over . 15 is a sign that more money is being spent than necessary to raise the funds needed by the agency; this means that less can be spent for essential services. In 2002, XYZ Corporation’s ratio was . 1, which is within acceptable limits; in 2003 and 2004, they reduce their amount still farther to . 60. While this rate is very good, it is important to be aware that cutting this ratio too close may actually limit the revenues of the agency; some money needs to be spent to identify and court some funding sources or those potential revenues may be lost. The revenue expense ratio is a very important figure in understanding where an organization stands. This ratio informs the reader whether the agency is making money, losing money, or breaking even. It gives a starting point for making decisions about whether a program should continue, if it should be re-evaluated, or if it should be discontinued. The financial management team should be held accountable to the figures they produce and be able to explain shortfalls or positive changes. The acceptable figure for this ratio is 1. 0 or greater. In 2002, this agency had a ratio of . 8, which is just below acceptable. Through hard work it appears that they have raised this number to 1. 11. This is a big change and shows that XYZ is working to make their organization more stable. Overall, based on these figures, this corporation is taking positive steps towards making their agency viable, effective, and efficient. All of their ratios reflect movement towards acceptable levels and if history predicts future behavior, they will continue to grow and be able to provide services for their clients without fear of insolvency. They do need to work on getting more grantors instead of having one major source of revenue, but even now they have increased to two major donors. This in itself is a major accomplishment. XYZ Corporation Fixed Costs, Variable Costs, and Break-even Point Comparison of Years 2002, 2003, and 2004 (respectively) 2002 Fixed Costs for 2002 in Expenses: Rent and Utilities| $150,000. 00 | Telephone| $24,000. 00 | Management and other| $351,000. 00 | Total Fixed Costs| $525,000. 00| Variable Costs for 2002 in Expenses: Other Expenses $117,903. 00 Payroll and benefits| $417,004. 00 | Supplies| $125,101. 20 | Total Variable Costs$660,008. 20 Rounded to $660,008. 00 Per Appendix D What is the BEP for the program since we see that they were in the red for the year? Total Fixed Costs = $525,000 Total Variable Costs = $660,008 Revenue per Customer = Total Revenue/Total Customers $1,165,065. 00/5962 = $ 195. 42 Variable Cost per Customer = $660,008/5962 = $110. 70 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $525,000/($195. 42 – $110. 70) = $525,000/ $84. 72 = 6196. 88Rounded to 6197 2003 Fixed Costs Rent and Utilities $150,000 Telephone 24,000 Management and Other 371,101 $545,101 Variable Costs Payroll and Benefits $520,069 Supplies 171,623 (rounded up the $. 77) Other Expenses 79,888 $771,580 Break-Even Point Total Fixed Costs = $545,101 Total Variable Costs = $771,580 Revenue per Customer = Total Revenue/Total Customers $1,244,261. 00/6821 = $182. 42 Variable Cost per Customer = $771,580/6821 = $113. 12 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $545,101/($182. 2-113. 12) = $545,101/ $69. 30 = 7866Rounded to 7,866 because there is no way to have a partial person and at 7865, we will not make break-even. 2004 Fixed Costs: Rent and Utilities $150,000 Telephone 24,000 Management and other 445,819 619,819 Variable Costs: Payroll and Benefits $915,787 (rounded down) Supplies 320,526 (rounded up) Other Expenses 115,999 $1,352,312 Total Fixed Costs = $619,819 Total Variable Costs = $1,352,312 Revenue per Customer = Total Revenue/Total Customers 2,191,243/11,822 = $185. 35 Variable Cost per Customer = $1,352,312/11822 = $114. 39 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $619,819/($185. 35 – $114. 39) = $619,819/70. 96 = 8,735Rounded to 8,735 Budgeting There are three basic types of budgeting which apply to human service organizations; line item, performance, and program budgets. Deciding which method will be best for a given agency depends on what information they wish to retrieve and from perspective they wish to look at revenues and expenditures. By listing the advantages and disadvantages of each method, a inancial management professional or Executive Director may make the appropriate decision on which format to use. Line budgeting is the most utilized budgeting method because it simplifies how money is allocated and how well each program is controlling expenditures. (Martin, 2001) Because of its simplicity, employees, financial managers and laymen can readily identify key pieces of information. Financial control is the basic purpose for this type of budgeting. Line item budgets are easy to prepare, easy to justify and easy to understand. They provide specific information as to where money is allocated and for what purposes. There are two major disadvantages to line item budgeting; lack of relationship between the budget, objectives, and the outcome of the program. The second disadvantage is that there is no real way to estimate what the future holds; line item budgets are always based on historical data which may not properly reflect the current situation. The purpose of â€Å"performance budgeting is to relate agency expenses to programs by determining (a) a program output (or unit of service) performance measure, (b) the total program cost, and (c) the cost per output of service. (Martin, 2001) The advantages to this type of budget program are similar to program budgets; with the difference being the concentration of quantity over quality. Being able to know how much a particular output costs gives managers a real picture how much is being spent to provide client services. If adjustments need to be made, they can do so as the program advances or declines in services rendered. This method addresses no t only how a budget will be broken down for departments, but also the efficiency of what departments are meeting their budgetary goals while serving the most clients (based on how outcomes are represented). Fixed costs are added into the budget line items. A disadvantage of performance budgets are that while they do show how many clients are services and at what cost, they do not concern themselves with quality. If quality of service is not a concern then it shows people as numbers, rather than as important beings we are supposed to serve. The other major disadvantage is that calculations can be difficult and require more computer input than the basic line-item type budget. While many calculations can be done by hand, many also need more complex programs to provide appropriate data. Program budgets are concerned with an agency’s activities rather than its expenditures. The cost per outcome is the main concentration of the financial manager and gives information about the success or failure of the program. This is perhaps the best type of budgeting for agency’s that need to know whether they should continue, reorganize, or discontinue their program. The major advantages to this type of budgeting are that it is easier to evaluate programs since costs are tied to results, priorities may be changed quickly and with a minimal amount of work, and programs are broken down into smaller, more manageable budget units. This type of budget concentrates of effectiveness, not just efficiency. The disadvantage is that it is difficult to get all to agree what an acceptable outcome will be for budgetary purposes. The fact exists that if an outcome is only defined as a specific ending, major positive changes in a client’s case may be overlooked as not an outcome. Another disadvantage is that the analysis can be time consuming and difficult. To understand the data which is produced, most people would have to have an accounting background or someone who can explain the reports to them. Fund-Raising—Traditional versus Non-Traditional Organizations from everywhere are begging for funding to keep their programs going and expand services they can offer to their clients. Traditional sources such as government grants, private donor grants (individual or corporate), annual support mailings, and the United Way may offer some assistance, but the reality is that money is a limited commodity and all agencies need more of it. While each type of traditional funding may allow only certain types of programs or projects which target specific groups based on acceptance criteria, there are others that give general funding. The process to receive these funds may involve grant writing, volunteers to send out mailers, and liaisons with other agencies; paperwork and attention to detail are very important in attaining these types of funding. Non-traditional methods arise from much different styles and perspectives. While the â€Å"chunks† of money may be smaller, they do have benefits that more traditional methods offer. We all hate telemarketers, but how would we feel about children from our church calling about a pizza sale to benefit their summer program? The pizzas could be bought in bulk under a discount program that companies offer and then picked up at the church on a given day. Most would probably spend money to help people they know earn money for a good cause. A second non-traditional method of fund-raising is to community rummage sale. Most people have lots of good â€Å"stuff† that they think has value, but have little time or inclination to have a yard sale. By donating these goods to an organization to sell at a community rummage sale, individuals may be given a donation credit on their taxes, clean out their garages, and help the agency make much needed money. Funds that are raised in this manner are not paperwork intensive (in fact, other than writing up posters, there is none) and funds are not required to be spent on an identified program or project. Conclusion After reviewing the financial documents and ratios of XYZ Corporation, it is clear that they are making solid business decision in how their money is spent and how revenue is raised. Most calculations show that their situation has improved since the initial reports of 2002. If history is any indicator of what will follow in the future, they should be able to sustain their growth and perhaps even expand. They have increased the number of clients served while at the same time keeping their budget under control. The only area that really needs improvement is the revenue dependency aspect of their budget. Being too dependent on one funder can spell disaster for any organization. XYZ has made headway in this department by getting the majority of their funds from two agencies instead of just one, but it would serve them to continue to diversify their revenue sources. Hopefully, this corporation will continue to provide quality services to their clientele far into the future and continue to remain solvent. References Martin, L. (2001). Financial management for human service administrators. Needham Heights, MA: Allyn & Bacon.

Hanging (Out) with the Masters

At first glance, it is easy to think that not much is happening in Mark Kostabi’s Hanging with the Masters. We get to simultaneously view works of art from various art movements as they dangle motionlessly from their taut strings. Everything is nonchalant and serene against the sky blue background, the threat of gravity underneath disappears, and even the anonymous human figure tied to a noose by the neck has surrendered. Whatever was supposed to happen in the painting has already happened. No action is caught. This is the state in which we find things because we have unfortunately arrived late.This apparent lack of motion is what makes Hanging with the Masters so busy. By kidnapping an assortment of works of arts, miniaturizing and tying them in place to become manageable spectacles (classic paintings within a present-day painting), Mark Kostabi has converged, or more appropriately eroded, time and space. There is no nostalgia for the kidnapped paintings at all; just a matter -of-factness. Very postmodern. Taken out of their contexts and arranged in a whole new landscape, the works of arts inside the painting call attention to themselves. Each one of them competes for our attention.Even if we recognize only one of the paintings/mobiles/cartoon character Hanging with the Masters blatantly references, we still get the feeling a kidnapping has happened. Something has been violated and celebrated at the same time. The verb hang takes on two meanings: Hang a picture, Hang a person. As if decoration and decoration are the same thing. And Mark Kostabi is unapologetic. DEAD MAN PERFORMING In the middle of it all, there is the faceless, sexless artist with the paintbrush pointing downwards, the hanged human,—all red (red-faced, red-bellied, and red-handed) from an unseen light source. It is as if he/she has failed a mission.In the essay The Work of Art in the Age of Mechanical Reproduction, Walter Benjamin tells us that â€Å"[Mankind’s] self-alien ation has reached such a degree that it can experience its own destruction as an aesthetic pleasure of the first order† (681). After exhausting every possible medium and subject of art, from Campbell’s soup cans to elephant dung, we only have to turn to ourselves next, explore and defy the thresholds of our own body and mind, as if they are the next frontier to turn into art. True enough, the hanged artist in Hanging with the Masters is engrossed in his/her own performance art. He/she is both a subject and object.If in modernism the subject is a â€Å"rational, individualistic, responsible, unified self†, in postmodernism, that subject is dead (Chernus, â€Å"Fredric Jameson’s Interpretation of Postmodernism,† par. 7). What replaces is an â€Å"identity [that] must be conceived as an intersection of conflicting subject positions† (Collins 337). Kostabi’s hanged artist is neither male nor female. We can’t tell if he/she is just p laying dead. We are not sure if his/her execution was forced or self-willed. If this were punishment, we don’t know what the sin was. We aren’t even sure if he/she really is a painter, or just someone with a good grip on the paintbrush.Like a true postmodern subject, everything about the hanged artist is open to speculation. One thing we are sure of though is that now he/she has laid claim to being a work of art. And who doesn’t want to be a work of art, a shiny spectacle, in our YouTube generation? MEETING HALFWAY Hanging with the Masters instantly inherits timelessness just because it gathers samples of classic works of arts all in one place. What’s more is that these works of arts are tied in place. As if we are looking at a museum wall and the theme is A Very Short History of Art.Hanging with the Masters cleverly showcases cultural artifacts of the past (a nude, a cartoon character, a Warhol-style portrait, a mobile, an op-art painting), and at the sa me time it gives a commentary on those cultural artifacts. According to Jim Collins, â€Å"[†¦] the past is not just accessed but ‘hijacked’, given an entirely different cultural significance than the antecedent text had when it first appeared† (333). In postmodernism, such â€Å"highly self-conscious forms of appropriation and rearticulation have been used by postmodern painters, photographers and performance artists† (335).But because they have been hijacked, the works of art have lost their â€Å"aura† and â€Å"quality of presence†, terms which Walter Benjamin uses to describe the authority of the original work of art that is not yet reproduced or recopied (667). For Benjamin, this diminishing aura of the work of art every time it is reproduced or finds itself in a different context (Edvard Munch’s screaming man in a mousepad, for example) is okay because it â€Å"enables the original to meet the beholder halfway† (667) . Also, according to Benjamin, it is perfectly natural and okay for cultural artifacts to lose their original intentions and change into something else.His example is that of an ancient statue of Venus. For the Greeks, it was an â€Å"object of veneration†, but for people in the Middle Ages, it became an â€Å"ominous idol† (669). â€Å"Both of them, however, were equally confronted with its uniqueness, that is, its aura† (Benjamin 669). What we see now in Kostabi’s painting are works of art that are classic examples of the art movements they are part of. They are works of arts that are exclusively tied to a genre, tied in place in the painting’s unseen ceiling, just like the hanged artist. If there is any aura left, it is only a memory of that aura as we try to identify each work of art.Yet, ironically enough, Hanging with the Masters’s style itself is tied to the surrealist art movement. The painting itself cannot escape the same bonds whi ch have taken the other paintings as captives. But of course, this is okay. Everything in postmodernism is okay, and things are not judged based on whether they are good or bad, but only whether they work for us. According to Chernus: †¦a cultural artifact is now just a random collection of signs momentarily existing side by side, ready to change at any moment into another random collection. So it cannot point beyond itself to any meaning.It cannot represent any reality outside itself. It cannot even raise the question of its relationship to any reality outside itself. It refers only to itself; it is its own referent. [†¦] Since the signs are not supposed to relate to anything beyond themselves, it makes no sense to ask what they mean. So the problem of meaning simply disappears. (Chernus, par. 19). THE MEANINGLESSNESS OF IT ALL The meaninglessness of postmodernism can be depressing but that’s what is happening right now. The millions of YouTube video clips uploaded every day don’t have to make sense at all, but we enjoy watching them all the same.The more stupid and the more disgusting, the better. YouTube has given us a platform where we can be our own celebrities, our own artists, our own works or arts, where we can be viewed by millions other simultaneously. And we all wish we’d get lots of hits every day. Just like the hanged paintings in Hanging with the Masters, we try to be amazing so we can be worthy of being looked at. Underneath it all, just like the paintings, we are all just competing for each other’s attention. Maybe we can call each YouTube clip a cultural artifact in its own right. They, after all, tell a narrative.They tell us a little something about the person who uploaded it. They tell us that at one point in time, somewhere in the world, this person took the trouble of recording a clip of himself/herself, never mind the ulterior motive. Sure, for a cultural artifact, it may be fleeting, and it is not e ven tangible, but as each footage weaves into the next one and a medley of voices occur and we are overwhelmed by the sheer number of people out there in the world, a whole community our parents’ parents never knew existed back then, we lose the urge to explain things or make sense of them.We simply turn on our curiosity and enjoy the fact that all these are happening right here right now. As Chernus has said above, there is no reliable meaning anymore and there is no point in finding the relationships of things. It is quite possible then that Hanging with the Masters is really, at the end of the day, meaningless. That, really, it is just a collection of images randomly picked. If the audience recognizes one or two paintings embedded in Hanging with the Masters, then they’re lucky and good for them.That will add a new layer to whatever meaning they decide to put into it. If not, then the painting is still nice, and deep, and mysterious, still very marketable. Which is the fate of cultural artifacts in late capitalism: to become commodities in an everything-is-for-sale world (Chernus, par. 7). It is okay to not find or force any connections among the images trapped inside Kostabi’s painting, or even reunite them with other images outside the realm of the painting.For Chernus, the postmodern way is to â€Å"accept the images living side by side in an ever-changing kaleidoscope† (Chernus, par 26). In this postmodern world where diversity is very much welcome, Hanging with the Masters, as a present-day cultural artifact, makes a strong statement about harmony. In the end, it’s not just about works of art with clashing differences in style and opinion and meanings being able to coexist peacefully in a single canvas. Substitute â€Å"people† for â€Å"works of art† in the sentence and you get the bigger picture.

Bussiness Econs Essay Example | Topics and Well Written Essays - 2750 words

Bussiness Econs - Essay Example The changing market structure might call for changing strategies and lines of action that would all target the people for whom the product is actually designed as well as the competitors with whom the clutter is being broken in the environs of the marketplace. Thus competition brings in more and more quality at the end of the company with regards to its products as well as more sales in the form of its varied and changed stance on focusing towards the customers rather than the product itself. Apart from that, emphasis on need must be the order of the day rather than bringing out more and more varied stock key units just for the sake of it. The different products should satisfy each and every user rather than satisfy the people sitting in the innovation labs and those who invent just to take the company one step further. This trap should thus be avoided under all circumstances. Thus profits could come out in the middle when a company is the sole and dominant player in the whole market structure. Business professionals should keep in mind that the profits have to outnumber the losses in the longer scheme of the whole equation of carrying out a marketing activity. If this is not the case, then the business might not survive for long and the losses will lead it to simply nowhere at all. It is imperative to pinpoint the weak and grey areas and thus set out on a journey on the part of the marketer to tackle the very same and thus bring to light the positives out of the whole equation. Thus significance lies on the shoulders of the main person who has set the ball rolling as far as the business is concerned and it is up to him solely as to what he has in mind, with respect to the vision and mission of the business and the company for that matter. Every big business or multinational that is existent in present times credits itself on to the vision of an exemplary personality which started it all when the going was tough and when there was a huge competition in the related market. Thus to withstand pressure and competition is the hallmark of any successful and long lasting business, company or enterprise, whichever term we might quote it as. Therefore significance is laid on the fact that organizational structure impacts the manner in which work is basically carried out. More than anything else it adheres to the different purposes of the discrete services and the related achievements with the passage of time. This brings to light the notion of discussing the structural basis of the organizations themselves. For starters, these organizations might not be that easy to understand at the very beginning. These can encompass a variety of different aspects, features and traditional mindsets which make up their structures. To start with, we see that an organization can either be formally aligned in its ways and means of doing things and different processes or the same might just be in a way informal in quite a few of its activities and tasks. The manner in which it runs across this paradigm is something that needs to be studied in depth before we

Bereavement Support Group Essay Example | Topics and Well Written Essays - 1250 words

Bereavement Support Group - Essay Example I have a husband and 2 other children (ages 8 & 6). Im shocked, I feel sad, lonely, and isolated, especially being away from my country and my family. Im struggling in my studies and also being forced to continue to deal with everyday life once again as if nothing had happened. Through my exploration, research and groups I am able to present what I have found among those dealing with the grief process and support groups. Support groups commonly were found to share certain traits and built on certain underlying principles and theories while also allowing freedom to stray from those boundaries set by society and prior studies as to what is expected and what the actuality of the situation is. Backgrounds among those who participated in one group study included nursing, social work, counseling, pastoral care, and genetics (Supiano, & Vaughn-Cole, 2011). Foundation of trust is key to any support group; establishing & maintaining trust is directly related to the leader & the leader’s style, ability to communicate and also their sensitivity to each within the group and where they are in the healing process. Group facilitators are educated in numerous ways and come from many professions. They must be able to utilize open ended question to draw out members to share. Previous experience with death, grief, bereavement, and loss are important. Many group leaders have themselves experienced grief and loss. Health care setting students who participated in and organized a group were comprised of 80% who had person prior direct experience with grief and loss. Chronic sorrow can result when there are no coping mechanisms learned, it is persuasive, misunderstood and usually a continuing and resurgent grief. Though it more often related to a long term illness or dementia there is also persistent cases in those who have found no closure. Chronic sorrow is instigated by trauma and events such as the loss of a child and bereavement are very traumatic experiences (Roos,

Sociology. Active Listening Steps Essay Example | Topics and Well Written Essays - 500 words

Sociology. Active Listening Steps - Essay Example I was so happy because she got that same award when she was in grade 4. I told her we should pray about it and hope she gets the award. A week after, my daughter came to my room crying. I was watching TV at that time so I turned it off so that I could find out why she was crying. I wanted to give her my 100% attention. I asked her the reason why she was crying. I listened intently to her and looked at her straight in the eye. At the same time I was hugging her too. She told me that she did not get the award. At that instant, I felt the pain that she was feeling. I held her hand and asked her if she asked her class adviser why she did not get the award. She said she inquired and was informed that she was however, the second in contention. Her class adviser told her that she could have gotten the award if only she participated more in class recitations. Her teacher said that she should be more assertive next time. My daughter felt really bad. I felt sorry for her but at the same time I knew that I had to talk to her about it. I hugged her tightly and wiped her tears away. I just embraced her for a few minutes without saying a word. I wanted her to feel my love and concern for her. At the back of my mind, I was trying to gather my thoughts and trying to think of the right words to say so I could pacify her and make her still feel good about herself.

Compare and contrast Plato's claim Essay Example | Topics and Well Written Essays - 1250 words

Compare and contrast Plato's claim - Essay Example Conversely, in Twilight of the Idols, Nietzsche calls into question the very nature of meaning and advances the notion of a transvaluation of values that reconsiders the notion of morality. This essay considers Plato’s characterization of the examined life through his dialogue the Apology and contrasts it with Nietzsche converse understanding from Twilight of the Idols. Apology One of the most seminal of Plato’s dialogues, the Apology constitutes Socrates’ argument to the Athenian court for his innocence. Throughout Socrates’ argument there is the thematic undercurrent that in teaching wisdom and spreading the truth to the Athenian youth he is pursuing the right path, and that to cease doing so and live an examined life to prevent the court form taking his life is not worth doing. The first instance where Socrates indicates as much occurs in his rebuttal of Meletus, when he states, â€Å"a man who is good for anything ought not to calculate the chance of living or dying; he ought only to consider whether in doing anything he is doing right or wrong - acting the part of a good man or of a bad† (Plato). Socrates goes on to explain how according to Meletus’ reasoning the men who died valiantly at the battle of Troy were wrong in doing so. One of the primary complaints that Meletus levies against Socrates is his argument that Socrates has corrupted the youth by advising them not to believe in the gods. In refutation of this Socrates seems to argue that he actually embraces a belief in the gods, just not in the form that is traditionally accepted in Greek culture. Instead, Socrates embracement of the gods comes in terms of his purpose in life, which is living the examined life. In these regards, Socrates states, â€Å"God orders me to fulfil the philosopher's mission of searching into myself and other men, I were to desert my post through fear of death, or any other fear; that would indeed be strange, and I might justly be arraigned in court for denying the existence of the gods, if I disobeyed the oracle because I was afraid of death† (Plato). Here Socrates is indicating that since God has made his purpose that of a philosopher, then the core element of his existence is to live the examined life, so that ultimately Meletus’ claims that Socrates has corrupted the Athenian youth by expounding on the knowledge he gained from living the examined life is erroneous as he has done this out of following the purpose God or the gods placed him on Earth. While this is an interesting rebuttal, perhaps the most notable element of this discussion is the relevance it holds for the current examination of the examined life, and the importance contextualizing Socrates perspective in terms of the argument. While the prevailing wisdom of individuals only cursorily familiar with Plato’s statement through Socrates that the unexamined life is not worth living generally understand it to mean that Socrate s is speaking to all individuals; they believe that Socrates is stating that any individual who chooses not to live an examined life, or the life of a philosopher is unjustified in doing so, when in actuality Socrates is indicating here that this is true only for him. As the Apology continues Socrates keeps with this line of reasoning, and seems to expand his earlier statement to include all men. In considering Socrates’

Are They Partners Essay Example | Topics and Well Written Essays - 250 words

Are They Partners - Essay Example This paper will review such a partnership, and also why it comes off as a partnership. In an example of a partnership, Deana and Eric come together to work on a criminal case. Deana involves Eric by making him co-counsel in the criminal case. Deana and Eric are partners in the criminal case. This is since, in all Deana is working on, there is a direct effect on Eric. Secondly, it is a partnership since Eric is receiving profits from the case equal to Deana. Such a partnership is evident as both these individuals gain something from such an arrangement (Link, 2006). Deana is gaining in the form of Eric’s skills. This is in the form of counsel. The losses and/or damages that Deana may suffer may pass on to Eric. This is if they agree to share everything from the first time they decide to make the union official. In conclusion, the most crucial thing is that both these individuals are aware of the existence of their relationship. If anyone should decide to back down from it before the agreement is honoured, he or she is liable for punishment (Glasbergen, 2007). However, all this is dependent on the agreement reached upon during the formation/onset of such a

Comparison -contrast essay army vs airforce Example | Topics and Well Written Essays - 750 words

Comparison -contrast army vs airforce - Essay Example One of the main differences of course lies in the defence regulations of each branch. It is usually assumed that the air force is the only primary air defence whereas, it is often overlooked that the army also has a large number of defensive aircrafts. The basic difference is that the air force has more aircrafts devoted to research and development wherein new and latest technology is used to make more powerful aircrafts, while the army is always in preparedness and maintains constantly a battle ready fleet of aircrafts. The army when compared to the air force is capable of deploying its own massive air defence if required at anytime. The air force is however focused on maintaining a larger scope and geographically distributed air defence with its fleet, the army on the other hand concentrates on short range and more of emergency support which explains the functional designs of the aircrafts used by them. This reflects why the army uses short range aircrafts as opposed to the long range ones used in the air force, as they are mainly used for the in and out missions which does not require the long distance and high altitude defence strategies. This clearly defines each unit’s role in the defence function and its goals in general. When we take aircraft as the criteria the most general difference is the fact that aircraft focus or specialisation is a part of a very small function of these units when compared to the military as a whole. Stealth aircrafts are more for long range purposes which is why the airforce posses them while the army focuses more on maneuverability which is the main issue when it comes to the capabilities and functions of the aircraft. The airforce which concentrates on airpower therefore focuses on a combination of stealth, maneuverability and super speed with letahl exponents. Thus we can assume that the airforce jets don’t focus on the survivability factor while the the army tends to carry out more

Ethical Dilemma Research Paper Example | Topics and Well Written Essays - 1250 words

Ethical Dilemma - Research Paper Example Thus Margaret should choose which is the most important thing for her either her gender roe or own personality. The point of any story, including all the stories depicted in films, is in description of human choice, which eventually leads to either good or bad consequences. However, unlike some common conceptualizations of choice that claim that choice deals with picking between good and bad, real choice (a complicated one) is always about choosing between equally either bad or good possible consequence. This means that each really crucial choice is an exclusion of something crucial. Ethical dilemma requires an exclusion of some morally valuable thing in behalf of another, probably more important value. So the two important values that the leading character Margaret Keane should choose between are her identity (personal interests) and social status (her social identity). On the very beginning of the film Margaret is described as an obedient wife and a good decent mother. She lives an ordinary life of an American housewife of 1950es, when women’s rights weren’t so developed and society didn’t take them seriously. Thus she identifies herself with the gender role of a typical woman she is used to playing. She believes that being a good mother is a part of the gender role, which cannot be separated from being a wife and being an obedient woman. So as far as her maternity is an important moral value for her, the only way she believes she can implement it best for her child is by playing the complete gender role parked on her by society. Although Margaret manages to get divorced with her husband who she cannot live with, she realizes that society doesn’t accept a single mother who has no professional skills in anything. She meets a man who seems to be a nice one, however eventually it turns out that he is a fraud who cashes in on sailing her genius artworks under his own name, keeping Margaret in shadow. Thus opposite value Margaret has is

Image of Nurses in the Media Essay Example for Free

Image of Nurses in the Media Essay The image of nursing as portrayed by the media swings like a pendulum in between negative and positive attributes. However, most times, the portrayal is more on the negative side. Most nurses will readily agree to the fact that the way the media paints the profession is way beyond what they believe in or practice. Indeed, it falls short of fair and truthful image. In as much as all other media- newspaper, TV ,Radio, Internet services e.t.c are to an extent guilty of this same negative depiction of nurses, Hollywood paints the worst pictures and theirs greatly mold the public opinion and view of nursing as pictures don’t need million words to be captivating! These stereotypes about nursing are largely planted and nurtured by Hollywood shows and spread throughout the world. As far back as 1932, Hollywood in its film â€Å"A farewell to Arms† depicted nursing as having no security and autonomy. The chief nurse in the film was shown as being weak, helpless and reluctant to fight for a nurse who was dismissed because a surgeon believed that she was a distraction to his ambulance driver. In other words, physicians dictate what happens in nursing. With that coward perspective, many nurses entered into the profession answering ‘yes doctor’ to all orders without any question. Nurses are then at the receiving end of Doctors’ and patients’ bullying. In more recent times, nursing is still depicted as being reserved for those who are not able to make it to college or medical schools. This is seen in the movies like House, Gracie, Grey’ anatomy, Akeelah the bee and others. Nurses were either seen idling, rattling, bemoaning their fate or submissively stupid leaving the physicians with all the decisions and care of their patients. Also in ‘Akeelah and the Bee’ (2006), nurses were portrayed as those needing attitudinal changes. Tanya in the film is a nurse but seen very angry all the time, not encouraging her daughter and smoking in a house that harbors kids. The message sent across is either that nurses don’t practice wha t they preach or they are so dumb to know the medical implications of such behaviors. Moreover, it was also said that Tanya settled to be a nurse after dropping out of college. Implicitly, one does not need a college education to be a nurse. Such deduction was seen in the film ‘Blue Valentine 2008’. In another film ‘Million Dollar Baby’, nurses were pointed out as ‘amateurs’ who sole rely on physicians orders in maintaining health and that was aptly shown when Maggie in the film bit her tongue and the nurse’s only solution was sedation mocking what nursing really entails-prevention, promotion of health, advocacy, support and others. Same cluelessness of nurses was projected in ‘Brooke Ellison Story (2004) and equally showing nurses as negligent, ill-mannered and not been empathetic. Nurses are also seen in Hollywood as insignificant in healthcare. In the film, Sicko (2007) and Living in Emergency, no recognition was given to the nurses who fought with the physicians to save the lives they were applauding for. However, some Hollywood works e.g HawthoRNe, Rookies, Angels in America, Nurse Jackie were able to project nurses as brave advocates, empathetic, intelligent, skillful and not prostituting. To change the mindset of the public and erase the implanted stereotype about nursing, nurses first need to see the job as a profession and then struggle relentlessly to be intelligent and reliable professionals. Then, nurses need to be stronger and louder in speaking back to the media in general. Messages of what nursing is should be sent across through televisions, radios, newspapers, billboards, internet services ,CDs, DVDs, Magazines, Schools and other available means. Letters need to be written to Tv program stating our ideas and counteracting any false notion against us. Nurses in notable positions should persistently speak up and defend the profession, redeem its image and make it more attractive. More public approval and acceptance can advance nursing, help in the looming shortage of nurses and as such help the care system in the long run. References Laura A. Stokowski (2010) : A letter to Hollywood. Nurses are not Handmaiden. Medscape. Sandy and Harry Summers (2010): Saving lives: Why the media portraya of nurses puts us al at risk. Retrieved from http://www.nursingtimes.net/nursing-practce/clinical-zones/educators/the-image-of-nursing1/21/2013

The Increasing Popularity Of Internet Marketing Essay

The Increasing Popularity Of Internet Marketing Essay With the increasing popularity of internet, we see that online shopping is penetrating in the lives of people. It is so, because of the wide distribution and rapid progress of computer use and internet, it has offers consumers not only access to an endless amount of information but also an opportunity of making purchase at home. However, due to this change, online shopping has been regarded as very popular for consumers and it has become an accepted way of purchasing different types of goods and products. Online shopping also known as internet shopping, e- shopping, e- commerce, and online purchasing is viewed as a process where consumers buy directly from a seller without any intermediary throughout the net. Thus, in a more general sense, consumers can stay at their own leisure or at their own comfort of their house and browse through the internet to buy goods or products according to their desires or specifications anywhere in the world. Moreover, changes in the lifestyles are pushing consumers to go for online shopping. Instead of spending times and doing shopping activities in a retail stores, consumers are finding it easier and pleasant to shop online at any time or during festival season. People are now buying many types of goods and services as well, on the internet. Thus, according to a survey it has been found that due to the growing trend of online shopping, many companies are finding it advantageous to join the bandwagon and offers their consumers to shop online, otherwise they could have incurred losses if only they would concentrated on retail store. Further to that, in this new age, technology is actually the main motive that is in terms of e-commerce which has become an integral part for most youngsters. Nowadays, it is very common especially for youngsters to go online and buy their desires needs and wants. Moreover, in todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s time, there are apps (short for application) i.e. software that you buy from your preferred online store, which has different functions that has makes life more easier or simply for entertainment and which has mostly attract the youngsters due to its various purpose that is; gaming, variety of news and information, social networking, sports news, weather forecasting and amongst others. Thus, with all these facilities, people are benefitting enormously. At the present time where people have smartphones, IPhone, android and amongst others they are always connected with Internet and at any point in time they can buy anything that they want. When you log onto your iPhone or android phone, y ou get updates about new games and new apps. Some free, some try and buy. With this temptation, no one actually can resist and 95% eventually end up buying something. Although, we see that some companies are also making online shopping easier and more interesting by giving some facilities such as to try and then buy. Thus, through this, people are finding it relatively easier and are adopting it. However, due to this new trend, we see that the behavior of consumers are changing as well as their attitudes, that is by having all this facilities, they are engaging more upon that. Hence, this study will try to investigate the internet usage pattern and also the attitude of internet users toward online shopping. It will also examine to which extent are the consumers being influenced toward online shopping and also the benefit and drawbacks associated to it. Further to that, this research will also attempt to provide a holistic view of those shoppers and online shoppers. Their demographics, psychographics, shopping experience and level of satisfaction and dissatisfaction with online shopping will also be analyzed in details. 1.1 Motivation My motivation in conducting this study is simply because nowadays, with the rapid change in the technological advances, it has revolutionaries the way people do their shopping. In this era, online shopping has created a unique stand and thus become very popular for everyone whether youngsters or adults. Everyone keeps an interest to that. Moreover, internet has been introduced in Mauritius since 1996 and the number of people connecting to internet is constantly increasing. Thus, undoubtedly online shopping is a new feature that has been recently created. Definitely, online shopping has a double side coin which consists of some benefit and drawbacks as well. Since it is a relatively new occurrence, this has encouraged me more on doing this typical survey. In addition to that, products such as laptop, camera, mobile phone, all the technological gadgets, cloths, shoes and amongst others are the main stuff for the online shoppers. There are a number of websites such as amazon, e-bay and many others that provide consumers a wide choice of products so that they can make their purchase. Nevertheless, these websites also provides guarantee to their product, thus as a result it gives assurance to their consumers. Through its risky yet people like to do online shopping. Further to that, it is believe that nowadays, online shopping has become a lifestyle as everyone finds it more interesting and they are making online shopping some part of their life. Thus, I was motivated to do this survey as it is something new and people are finding adaptable and interesting. 1.2 Background Due to the invention of computer use and internet, it has created a paradigm shift of the traditional way people shop. People used to go to market, retails stores to purchase the products but nowadays, we see that consumers is no longer bounded by any opening or closing hours nor by any specific location. Meaning that at any time and place, he can purchase products and services as well. Hence, indeed internet has become a medium for communication and information exchange which has become very essential and present in everyday life. Long ago, people used to go to market, retails stores to find and make a purchase of the products they required. Normally, they had to travel to go to these shops. Before buying a particular product goods, they would choose their products very carefully and once they were sure about the products, they would buy it. Thus, these were the traditional shopping method but nowadays, it is not the only shopping method that exists. The rapid growth of internet has brought another way of making purchase that is online. Customers search on the internet for products according to their specific needs. Today, internet is considered as a mass medium as it provides consumers with purchase characteristics that is in term of convenience. It provides consumers the ability to view and purchase product at any time and also to visualize their needs of the products. In addition to that, there are already a number of websites created for selling products such as amazon, eBay and amongst others. In this environment of customer choice, people have the ability to search for a range of products on the internet and that too with a variety of better choices and experienced as compared with traditional retail stores. They have also given the opportunity to the same people to sell their items online. In the study of Oppenheim and ward (2006), he explained that earlier people use to shop on the internet because of the price but now it has been converted into convenience. Thus the current primary reason for people to shop online is just because of convenience. Hence, online shopping is just a process where consumers decide to shop on the internet. Moreover, many previous papers have analyzed this concept of online shopping in respect of consumerà ¢Ã¢â€š ¬Ã¢â€ž ¢s attitudes and behavior for example, Hunt (2007) has discuses about the various methods of online shopping and Wolfinger has studied the situation involves in online shopping and many others . In present times, it has become more easier, it is so as people who have IPhone, Android, Smartphone or tablets can easily have access to internet easily and then whenever, they want to shop they can shop at anytime and anywhere. Due to the progression of technology, a software called apps have been created which give many facility in various ways. Thus, through all these, online shopping is becoming more accessible to all. We even see that in other countries, some companies are emphasing more in online shopping. They are giving option of trying before buying, thus this is a newly designed features that been created to attract more consumers. Thus to conclude, due to the improvement of technology, it has given more facilities to consumers to shop online and to experience new things. A as a result, internet has developed a highly competitive market, where competition over the consumers is fierce. Objectives of the project To gain an insight about the profile of current internet users. To examine the factors which encourage and discourage consumer from purchasing online. To identify the key factors which influence the Mauritian online shopping behavior. To investigate the level of consumerà ¢Ã¢â€š ¬Ã¢â€ž ¢s attitude toward online shopping. To determine how socio-demographic affect consumer attitude toward online shopping. Research questions; What are the factors that influence decisions on whether to purchase online or at physical store? What are the advantage and disadvantage of purchasing online or at the physical store? How do these factors influence the consumer to purchase online? What are the mode of payment and delivery of goods being done when purchasing online? What is the level of consumerà ¢Ã¢â€š ¬Ã¢â€ž ¢s attitude toward online shopping? What is the relative impact of socio demographic and attitude in online shopping and purchasing behavior? Layout of the project Chapter 2; literature review This chapter will presents a critical summary of all previous researches that has been done on attitude and behavior of people toward online shopping. It is divided into many sections which will be further elaborated. Chapter 3; research methodology It will describe the research process that has been used to carry out for this study. The research design and sampling plan will be further described. The sources of data both primary and secondary sources will be used and the questionnaire design will also be presented. Chapter 4; analysis and findings of the study Chapter 4 will deals with the analysis of data collected. This analysis has been in line with the objectives and therefore the finding will be extracted from this analysis and which will be presented in a way that would be easily understood. Chapter 5; recommendation and conclusion It will present the conclusion that has been drawn from the analysis of the research. Further scope for the research and some implication also will be discussed. Summary Since the rapid development of the internet, online shopping has become a new and widely used medium. Despite the fact it is relatively a new thing peoples especially youngsters always keeps an interest to that ant that also do not have any problem using this medium. Thus, I wanted to have a clear information about the current usage pattern on online shopping and also about the benefit and risk associated to online shopping. What actually I want in this research is understand the consumers and what influence them toward online shopping and also their attitude and behavior toward this new occurrence of technology. This is what I want to accomplish with this research.

Issues in Academic Library: Essential Skills of Information Professiona

1.0 Introduction An academic library is a library where it is to be found in an academic institution. As stated by Burke and Miller (1993), â€Å"the information world has expanded dramatically over the last decade due mainly to developments in communication. Information technology developments have resulted in new methods of communications whilst the latest telecommunications systems have altered the speed of communications. Both of these major changes have affected the way in which information is handled, stored and exchanged across the world.† Therefore, an academic library acts as a source of information where the users within the institution have the access to dig in information and look for guidance from the librarians. It is also known as the heart of the institution. An academic library would not be complete without their information professionals. According to Missingham (2006), â€Å"librarians and library technicians are at the heart of many exciting developments in information se rvice in the twenty first century.† In other words, we need their expertise and skills to manage the never ending information that we have today. Ashcroft (2004) also stated that, â€Å"in line with the rapid and ongoing materialization of new technologies, library and information science has become a profession characterised by fast-paced change, new and emerging sets of skills, and a shift in the relationship between the customer and the professional (be that relationship between library user and librarians or between librarians and information suppliers or publishers.† Generally speaking, an information professional has to possess essential skills to compete in this information abundant era. 2.0 Literature review Information professionals (IPs) must... ...1502320&show=abstract Ashcroft, L. (2004). Developing competencies, critical analysis and personal transferable skills in future information professionals. Retrieved from http://www.emeraldinsight.com/journals.htm?articleid=859761&show=abstract Burke, M., & Miller, S. (1993). Responding to challenges: the training and educating of the information professional for the next millennium. Retrieved from http://www.emeraldinsight.com/journals.htm?articleid=1705990&show=abstract Kakabadse, A., & Korac-kakabadse, N. (2000). Leading the pack : future role of IS/IT professionals. Retrieved from http://www.emeraldinsight.com/journals.htm?articleid=880388&show=abstract Missingham, R. (2006). Library and information science: Skills for twenty-first century professionals. Retrieved from http://www.emeraldinsight.com/journals.htm?articleid=1556742&show=abstract

Act I Scene I as an introduction to Julius Caesar :: William Shakespeare

The scene opens in a street of Rome. The play starts with an air of excitement. The workmen of Rome are rejoicing in Julius Caesar's triumph over the sons of Pompey, his old rival. Since the very beginning of the play, there is an atmosphere of disunity. The Tribunes rebuke the crowd angrily and order them to return to their work. A touch of humor is imparted to the scene by the Cobbler who indulges in puns. There is a verbal dexterity. The Cobbler is a brilliant player on words. This would please the Groundlings. The Cobbler is being rude to the Tribunes. This shows the disagreement that exists between the Plebeians and the Tribunes. Flavius and Marullus, the Tribunes, are very hostile to Caesar and are jealous of his growing popularity and power. Marullus rebukes the people for being ungrateful He treats them as "senseless things". Since the start itself, we see how popular Caesar is. All the Plebeians are his followers. He has got the support of the commoners. Pompey was a great founder of cities and he restored cities. He was a great general and a great organizer. History repeats itself. When Pompey won the battle, people followed him, now that Caesar is victorious, they support him. A short time ago, they had enthusiastically acclaimed Pompey, now Pompey?s sons have lost their lives in a war against the very man for whom they have now declared the day to be a holiday. Marullus and Flavius are very disappointed with the people ho are unfaithful to Pompey. They scorn the people and the Plebeians ?vanish tongue tied in their guiltiness.? The final speech of Flavius clearly indicates the widespread feeling that Julius Caesar is growing too ambitious and that his pride needs to be taken down a step. ?These growing feathers, plucked from Caesar?s wing, will make him fly an ordinary pitch?. Caesar is being compared to a bird with wings which may fly high and dominate the people. Marullus and Flavius fear that Caesar will fly so high that he will become a dictator. Flavius intends to pull down all Caesar?s images so that the latter would feel less confident and think that he is not very popular. This will make him less confident and prevent him from being a dictator.

Using a ‘Human Model’ to Examine the Vision of Albino Rats :: Biology Essays Research Papers

Using a ‘Human Model’ to Examine the Vision of Albino Rats Unless a question is directed towards vision, the thought of the underlying processes in which the eyes and brain perform together is never considered. So, if we were to analyze the underpinnings of vision what would we find? Would there be a simple network of interconnected neurons which simply convey information from the periphery to the brain? The art of seeing is very complex and is sensitive to conformational changes occurring in the eye. The loss of a particular type of photoreceptor can determine whether an individual is color-blind and/or a sudden decline in the eye’s normal level of a neurotransmitter may cause photosensitivity. Knowing that an aberration from the usual construct of the visual pathway can be responsible for several disorders directs attention to examining vision in albino rats. Experimental studies tend to use albino rats because of their passivity; it is interesting to note that albino rats and humans manifest similar symptoms for example, photosensi tivity. Often drug testing or brain lesions are performed on animals to create animal models which are used to make generalizations to the human population. There are not many studies pertaining to the visual pathways in albino rats but since animal models are created to make inferences to humans, this paper proposes to use the ‘human model’ of vision to speculate the underlying problems between photosensitivity and the albino rat’s visual pathway. Human Eye Model As mentioned before, the visual pathway consists of an elaborate network of neurons. In order to discuss photosensitivity, first we must look at the manner in which information is processed in the eye and relayed to the brain with the use of photoreceptors. The development of the eye is very unique: it develops in an inside to out manner(1). From the rostral to caudal portion, the retina consists of the epithelium layer, photoreceptors, horizontal cells, amacrine cells and the ganglion cells (the ganglion endings make up the optic nerve). The structure is considered inside/out because light needs to pass through several layers before converging on the photoreceptors. The role and properties of the pupil and photoreceptors are key structures in relation to albinism. In the human eye, the pupil is made of melanin. Melanin is a photoreceptive pigment; when present it protects the eyes from ultraviolet light(2). After light passes through the pupil, cornea and other structures it converges on the back of the eye known as the retina.

Cast System in india

History of the Indian caste system From Wikipedia, the tree encyclopedia Jump to: navigation, search Indian society has consisted of thousands of endogamous clans and groups called latis since ancient times. The Brahmlnlcal scriptures and texts tried to bring this diversity under a comprehensible scheme which hypothesised four Idealised meta groups called varna.The first mention of the formal varna Indian caste system Is in the famous Purusha Sukta of the Rigveda, although it is the only mention in the entire body of the Vedas and has been decried as a much later, non-Vedic insertion y numerous Indologists like Max M?ller and also by Ambedkar. [citation needed] Contents 1 Hindu scriptures 2 Emergence of rigid caste structures 2. Mobility across the castes 3 Reform movements 4 Reterences 5 External links Hindu scriptures In the Vedic period, there also seems to have been no dlscrlmlnatlon against the Shudras on the Issue of hearing the sacred words of the Vedas and fully participating in all religious rituals, something which became progressively restricted in the later citation needed] Manusmriti, dated between 200 BCE and 100 CE, ontains some laws that codified the caste system. The Manu Smriti belongs to a class of books that are geared towards ethics, morals. nd social conduct – not spirituality or religion. Emergence of rigid caste structures In its later stages, the caste system is said to have become rigid, and caste began to be inherited rather than acquired by merit. In the past, members of dfferent castes would not partake in various activities, such as dining and religious gatherings, together. In addition, the performance of religious rites and rituals were restricted to Brahmins, who were the designated priesthood. Mobility across the castes The view ot the caste system as â€Å"static and unchanging† has been disputed by many scholars.For Instance, sociologists such as Bernard Buber and Marriott McKlm describe how the perception of th e caste system as a static and textual stratification has given way to the perception of the caste system as a more processual, empirical and contextual stratification. Other sociologists such as Y. B Damle have applied theoretical models to explain mobility and flexibility in the caste system in India. [2] According to these scholars, groups of lower-caste individuals could seek to elevate the status of their caste by attempting to emulate the practices of higher castes.Some scholars believe that the relative ranking of other castes was fluid or differed from one place to another prior to the arrival of the British. [3] According to some psychologists, mobility across broad caste lines may have been â€Å"minimal†, though sub-castes (Jatis) may change their social status over the generations by fission, re- the question of rigidity in Caste. In an ethnographic study of the Coorgs of Karnataka, e observed considerable flexibility and mobility in their caste hierarchies. [5][6 ] He asserts that the caste system is far from a rigid system in which the position of each component caste is fixed for all time.Movement has always been possible, and especially in the middle regions of the hierarchy. It was always possible for groups born into a lower caste to â€Å"rise to a higher position by adopting vegetarianism and teetotalism† i. e. adopt the customs of the higher castes. While theoretically â€Å"forbidden†, the process was not uncommon in practice. The concept of anskritization, or the adoption of upper-caste norms by the lower castes, addressed the actual complexity and fluidity of caste relations. Historical examples of mobility in the Indian Caste System among Hindus have been researched.There is also precedent of certain Shudra families within the temples of the Shrivaishava sect in South India elevating their caste. [2] Reform movements There have been cases of upper caste Hindus warming to the Dalits and Hindu priests, demoted to outc aste ranks, who continued practising the religion. An example of the latter was Dnyaneshwar, who was excommunicated from society in he 13th century, but continued to compose the Dnyaneshwari, a Dharmic commentary on the Bhagavad Gita. Other excommunicated Brahmins, such as Eknath, fought for the rights of untouchables during the Bhakti period.Historical examples of Dalit priests include Chokhamela in the 14th century, who was India's first recorded Dalit poet, Raidas, born into Dalit cobblers, and others. The 1 5th- century saint Ramananda also accepted all castes, including untouchables, into his fold. Most of these saints subscribed to the Bhakti movements in Hinduism during he medieval period that rejected casteism. Nandanar, a low-caste Hindu cleric, also rejected casteism and accepted Dalits. [7] In the 19th century, the Brahmo SamaJ under Raja Ram Mohan Roy, actively campaigned against untouchability.The Arya SamaJ founded by Swami Dayanand also renounced discrimination agains t Dalits. Sri Ramakrishna Paramahamsa founded the Ramakrishna Mission that participated in the emancipation of Dalits. Upper caste Hindus, such as Mannathu Padmanabhan also participated in movements to abolish Untouchability against Dalits, opening his amily temple for Dalits to worship. While there always have been places for Dalits to worship, the first â€Å"upper-caste† temple to openly welcome Dalits into their fold was the Laxminarayan Temple in Wardha in the year 1928 (the move was spearheaded by reformer Jamnalal Baja]).Also, the Satnami movement was founded by Guru Ghasidas, a Dalit himself. Other reformers, such as Mahatma Jyotirao Phule also worked for the emancipation of Dalits. Another example of Dalit emancipation was the Temple Entry Proclamation issued by the last Maharaja of Travancore in the Indian state of Kerala in the year 1936. The Maharaja proclaimed that â€Å"outcastes should not be denied the consolations and the solace of the Hindu faith†. Ev en today, the Sri Padmanabhaswamy temple that first welcomed Dalits in the state of Kerala is revered by the Dalit Hindu community.The 1930s saw key struggles between Mahatma Gandhi and B. R. Ambedkar, most notably over whether Dalits would have separate electorates or Joint electorates with reserved seats. The Indian National Congress was the only national organisation with a large Dalit following, but Gandhi nalysis of Untouchability, but lacked a workable political strategy: his conversion to Buddhism in 1956, along with millions of followers, highlighted the failure of his political endeavours. 8] India's first Prime Minister, Jawaharlal Nehru, based on his own relationship with Dalit reformer Ambedkar, also spread information about the dire need to eradicate untouchability for the benefit of the Dalit community. In addition, other Hindu groups have reached out to the Dalit community in an effort to reconcile with them, with productive results.

Disadvantages fast food Essay

Fast food is pretty controversial. It has some advantages like saving time and money, but also some drawbacks, most of them related with one’s health condition. The popularity of fast food is on the rise in more and more countries of the world. Many people consider it a convenient source of food especially given the fact that the modern man is always in a hurry. This type of food is prepared and served very quickly and it can be excellent for busy people or for single persons who don’t have time or desire to cook. Even though it certainly comes with a bunch of advantages, there are also disadvantages of fast food which need to be considered carefully. Undoubtedly, the main advantage of fast food is the fact that it saves time. Home cooked meals don’t only require the actual time for preparing the food, but also time spent shopping and washing the dishes. Such problems simply don’t exist when going for fast food. This is also an excellent choice for people who don’t like or don’t know to cook or for single people who don’t feel like cooking for one. Fast food is definitely cheaper, especially for people who live on their own. When cooking for a single person, you almost always end up with more food than necessary. Fast food on the other hand comes at a lower price than home cooked meals. Even though the main disadvantages of fast food are health related, people on a diet can also find good options in the menu of most fast food chains. There are salads to choose from and whole wheat breads. Some fried products also have boiled alternatives. When it comes to drinks, one can skip the sugary ones and go for fresh juices or low fat milk. Fortunately, fast food is not very rich in desserts, so there is no temptation. People can also customize their orders and exclude unhealthy ingredients like mayonnaise for inst ance. Fast food opponents argue that there are many disadvantages of fast food for the health condition of the consumer. This type of food is richer in salt, fats, oils and artificial substances than home cooked meals. This increases the risk of developing cardiovascular diseases. Unfortunately, obesity is on the rise and it is strongly connected with the popularity of fast food. While the body definitely needs salt and fats, the amount of these ingredients in fast food is too high. Additionally, the cooking method of fast food usually implies frying which destroys most nutrients. The adverse effects of the fats, sugars, chemicals and salt in fast food are definitely enhanced by a  sedentary lifestyle. In most of the cases the people who eat lots of calories from fast food don’t burn these calories because they don’t exercise enough. The result is that the extra calories transform in fat and lead to obesity. Disadvantages of fast food are not only related with the health condition. If fast food is cheaper for a single person, things change when an entire family consumes such food regularly. Enemies of fast food also come up with the argument that eating ready to serve food reduces the quality time that a family can spend together cooking and eating. Ordering and eating in a fast food restaurant is very quick and people don’t take the time to enjoy food and to chat while eating. While there are undeniable benefits of fast food, there are also aspects which should worry regular consumers. As always, moderation is needed in consuming this type of food. Occasional visits at a fast food restaurant are not as harmful, especially if they are combined with plenty of physical activity. However, a sedentary lifestyle and constant consumption of fast food can lead to health problems. More than 13,000 McDonald’s restaurants in the United States itself, and over 8000 KFCs in 80 countries, only goes to reflect the popularity of fast food all over the world. Food that is prepared and served quickly is termed as ‘fast food’. Such type of food suits perfectly into the fast paced life of a working individual. There is nothing more than ready-made food that a hard-working professional living in the city away from family could ask for. However, those who are against fast food highlight the adverse effect that it has on our health. Despite all the debate about the advantages and disadvantages that fast food has, the industry is flourishing. Is fast food good or bad? The most evident advantage of fast food is that it saves time. In today’s fast-paced life, there is nothing better than getting a ready meal. No matter how much the chefs praise the benefits of fresh food, at the end of a hard-working day, when one returns home all tired and hungry, a pizza or a burger can be godsend. Besides the time an individual has to spend in the kitchen, cooking a meal also requires one to make a trip to the supermarket to buy the ingredients for the dish. Then there is the added effort and time consumed in washing and peeling the vegetables. All this  makes eating fast food score more preferably over cooking a meal for a busy individual. Besides time, cost saving gives fast food an edge over the meal prepared in the kitchen. If one lives alone, then it is cheaper to buy a meal at the supermarket instead of cooking it at home. Also certain fast foods like fries and burgers come pretty cheap. Fast food does raise health concerns. However, if careful, you can find some options on the menu of a fast food restaurant t hat could be healthier. Salads are a smart choice. Go for bread products that are made from wheat bread. Opt for lean meat. If you could choose between the fried and boiled options, order the boiled preparation. Avoid ordering carbonic drinks when you are thirsty. Go for fruit juices, low-fat milk, diet soda. Is there anything better than plain water to quench your thirst? These days, nutrition information of the food served (and ingredients used) is displayed in the menu card. You could always resort to the ‘make to order’ option that certain fast food outlets offer, where you could restrict the use of ingredients that are not healthy. As dessert does not play an important role in the fast food meal menu, you can keep yourself away from delicious and tempting sugary dishes. Usually, fast food is higher in soya, fat, sugar, oil, fried meat, salt, cheese, mayonnaise and obviously calories. The greatest disadvantage of fast food is the adverse effect that it has on one’s health. It is a fact that fast food is more unhealthy than home-cooked meals, as it contains higher amounts of unwanted nutrients like salt, fat and various types of additives (artificial chemicals). It may contain harmful bacteria too. Frying destroys most of the essential nutrients from the food. Very small amounts of vegetables and fruits are normally present in fast food. Moreover, ‘serving larger portions’ when most people don’t need extra portions has led to several health problems. We require a small amount of salt to maintain the health of the cells and tissues. Fast food being rich in salt, adversely affects the heart health and the overall health of an individual. Such type of food is an important contributor to obesity in the American population. Obesity is on the rise, and a direct link is being cited between fast food and obesity in children. Given the sedentary lifestyle that we lead today, the excess fats and calories that we take in with fast food is not used up completely. The result is that these accumulate in our body as fat deposits that cause complications like cardiovascular diseases and other related diseases of the  heart. With obesity come other problems like high blood pressure and diseases of the joints. It is like a chain reaction set off by fast food and carried forward by our unhealthy lifestyle. In fact, a recent study has shown that people who live within walking distance of a fast food restaurant are at 13% higher risk of suffering from strokes than those who live a considerable distance away. The greater the number of people at a meal in a fast food restaurant, the larger is the bill. Eating at fast food outlets is economical only for a single person. Going out to a fast food eating joint with family once in a while won’t matter much. However, frequent visits to such restaurants with one’s family can become quite an expensive affair, besides being unhealthy. Fast foods joints are also being seen as a factor that is making a number of families spend less and less time together. Family meal time is something that is considered as an opportunity for all the members to come together and share their experiences. However, the fast food centre is quickly eating into this quality time. This is especially true about youngsters for whom a fast food centre is a good place to hang out with friends and peers. Fast food is an invention of the modern times. Ready-made food being served fast and right in front of us is like a blessing after a hard day’s work. However, like everything, it has its own pros and cons. Citing a few points about the advantages of fast food does not mean that I am denying its drawbacks. It is a fact that high amounts of fats and salt in fast food are raising concerns about their adverse effect on health. However, by making some smart choices while placing the order and also resorting to an active lifestyle, we can definitely minimize the drawbacks of fast food.