Jane Eyre :: essays research papers

Ten-year-old orphan Jane Eyre lives unhappily with her wealthy, cruel cousins and aunt at Gateshead. Her only salvation from her daily humiliations, such(prenominal) as being locked up in a "red-room" (where she thinks she sees her beloved uncles ghost), is the kindly servant, Bessie. Jane is spared further mistreatment from the Reed family when she is sent off to school at Lowood, but there, downstairs the hypocritical Evangelicalism of the headmaster, Mr. Brocklehurst, she suffers further privations in the austere environment. She befriends Helen Burns, who upholds a doctrine of Christian forgiveness and tolerance, and is taken under the wing of the superintendent, degenerate Temple. An outbreak of typhus alerts benefactors to the schools dread conditions, Mr. Brocklehurst is replaced, and Jane excels as a student for six years and as a teacher for two. Jane finds employment as a governess at the estate of Thornfield for a junior-grade girl, Adle. After much waiting, J ane finally meets her employer, Edward Rochester, a brooding, detached man who seems to have a dark past. Other oddities around Thornfield include the occasional beastly laugh Jane hears emanating from the third-story attic. Rochester always attributes it to modify Poole, the seamstress who works up there, but Jane is never fully convinced, and the fire she has to put out one night in Rochesters bedroom plants further doubts. Meanwhile, Jane develops an attraction for Rochester, not based on looks (both are considered plain) but on their intellectual communion. However, the higher social standing of the beautiful young woman Ingram seemingly vaults her above Jane. Though Rochester flirts with the idea of marrying Miss Ingram, he is aware of her financial ambitions for marriage. An old acquaintance of Rochesters, Richard Mason, visits Thornfield and is severely injured from an attackapparently from Gracein the middle of the night in the attic. Jane, baffled by the circumstances, t ends to him, and Rochester confesses to her that he made an error in the past that he hopes to overturn by marrying Miss Ingram. He says that he has another governess position for Jane lined up elsewhere. Jane returns to Gateshead for a while to see the dying Mrs. Reed. When she returns to Thornfield, Rochester says he knows Miss Ingram is after him only for his money, and he asks Jane to marry him. Jane accepts, but a month later, Mason and a solicitor, Mr. Briggs, interrupt the ceremony by revealing that Rochester already has a wife Bertha Mason, Masons sister, a lunatic who is kept in the attic in Thornfield.

The Struggle of Women Trying to be Equal to Men Essay -- Feminism Femi

The Struggle of Women Trying to be Equal to Men Throughout many decades women have been struggling to be equal to men, both at home and in the work place. Women have come a long way and be certainly fighting to gain that equality, but sexual practice roles are very important in our society. They have become important in life from birth, and society continues to push these sexual activity roles. The treatment of the male gender is very different from that of the female, and this tell apart has become very important to me, as a woman. As children we learn and adapt to specific gender roles, and as we set up they become more evident and more important to our role in a society. There is a portion out of discrimination against the female gender. Carol Gilligan argued that women are more likely to make decisions based on responsibility and norms of caring, where as men are likely to apply principles of justice to their decisions .Because of this discrimination, social mobility has be en difficult, but is unquestionably changing to benefit women and is definitely something I would like to see changed.Women of the later 20th century are fighting more to end the discrimination, and a lot has improved. But women are still looked down upon in society, and men still have the power. I believe that this issue is important, not only to myself, but to everyone. It is an issue that effects everyone, and people have to realize that women are stronger, smarter and involved with the world much more than they were a half a cen...

mind vs machine :: essays research papers

In 1792 Mary Wollstonecraft in her work A Vindication of the Rights of Wo part posed the question, "In what does mans pre-eminence over the fauna creation consist?" She answers, "In origin and virtue by which mankind can attain a degree of knowledge." Today, no one would argue that man and woman are not intellectually equal, or that humans have a superior intellectual capacity over the brute creation, but what would they hypothesise about humankind versus the machine? We have always felt ourselves superior to animals by our ability to reason -- "to form conclusions, judgments, or inferences from facts or premises"(Random erect Dictionary). Philosophers have argued for centuries about what defines reason, now on the dawn of the 21st century this age old question must be revisited. Since the ENIAC, the first mainframe, hummed to life in 1946, the chasm between humankind and machine has appeared to dwindle. Computers have insinuated themselves into the lives of millions of people, taking over the performance of mundane and repetitive tasks. With the constant improvement of computer technology, todays super-computers can outperform the feature brain power of thousands of humans. These machines are so powerful that they can store an essay sixteen billion times longer than this one in spry memory. With the development of artificial intelligence software, computers can not only perform tasks at remarkable speed, but can "learn" to respond to situations based on various input. Can these machines ever procure "reason and virtue," or are they simply calculators on steroids? We have now reached the point where we must redefine what constitutes reason in the 21st century. On the intellectual battlefield, in February 1996, thirty-two chess pieces, represented the most recent challenge to the belief that thought is exclusive to humans. Kasparov, the human being chess champion, faced off against one of IBMs finest supercomputers , Deep Blue. Chess, a game of logic and reason, would be a perfect test of a computers ability to "think." In the Information Age battle of David vs. Goliath, the machine clearly had the advantage. Deep Blue is capable of playing out 50- 100 billion positions in the three proceeding allotted per turn. Nonetheless, the silicon brain was no match for the cunning intellect of the human mind. Deep Blue lacked the ability to anticipate the moves that Kasparov would make. In preparation for the game, Kasparov capable a strategy of play unique to the computer.

Bitter Imagery in Hamlet Essay -- GCSE English Literature Coursework

Bitter Imagery in village    In Hamlet, imaging of disease, poison and declension, are used by Shakespeare for a purpose. The descriptions of disease, poison, and dilapidate help us understand the bitter relationships that hold up in the play and Hamlets own cynicism. We see Hamlets pessimism in his monologue when he contemplates suicide. The resentful relationship that exists between Claudius and Hamlet is heightened with the use of imagery when Claudius asks about Polonius. Imagery enhances Claudius abhorrence of Hamlet. Shakespeare uses imagery in this play to deepen our sagacity of the emotions experienced.     The imagery of decay is used to help comprehend the depression Hamlet feels in his first soliloquy about suicide. O that this too sullied flesh would melt, Thaw, and go down itself into a dew, (Iii, 129-130) Hamlet is basically communicating that he wishes not to exist in this world anymore. He wants to die and be apart of the ground. An image of Hamlets flesh, rotting, combining with the soil is produced. At this moment we can grasp Hamlets true emotions. We feel his pain and his yearn for death. Hamlet continues to submit How weary, stale, flat, and unprofitable/ Seem to me all the uses of this world Fie ont, ah, fie, tis an unweeded garden/ That grows to seed. Things rank and gross in nature /Possess it merely.(Iii, 133-137) Here, Hamlet says his reason for wanting to rive suicide is that he hates the world he lives in. He feels that the world around him is useless and in disarray. We can understand the true motivation for his suicide. Shakespeare lets us friction match into Hamlets soul by creating these vivid images.     Claudius relationship with Hamlet is drea... ...hance Hamlets pessimism of life. Imagery is also used significantly in portraying the sour emotions that exist between Hamlet and Claudius. When Claudius questions Hamlet of the whereabouts of Polonius we see the foul relationship with the help of imagery. As Claudius acknowledges Hamlets behaviour and insanity, he reveals the anger he feels towards Hamlet. In Hamlets soliloquy, with reference to suicide, imagery shows us his dark feelings. In Hamlet we truly see what a great deal of depth imagery provides us with. Imagery of disease, poison and decay gives us a chance at really understanding the true emotions that the characters experience in their mind and soul. With the imagery created by Shakespeare, we as readers, can actually comprehend the feelings that are experienced by the characters in Hamlet, that are not always obvious but important.    

Formalistic Approach to Corona :: Corona Essays

Formalistic Approach to Corona   The formalistic approach allows the reader to look at a literary piece, and critique it according to its form, point of discern, style, imagery, atmosphere, theme, and word excerpt. The formalistic views on form, allow us to look at the essential structure of the story. Stories such as Corona by Samuel Ray Delany show the aspects of a formalistic literary piece.The specific word choice that the author uses is very obvious right from the ancestor. The choice of words that are used in the opening sentences imply that the narrator does not have a high level of education, if any education at all. Then as the story progresses and more characters come into play, the narrators language level became much more advanced. (English 102 L class lecture, January 24 2001) Words such as integration, trapezoid, and even the discussion of Lees work on an algebraic problem show that her side is much more educated then Buddys. (Stories, 344-345) Compared to the language at the beginning of the story when Buddy is introduced, Lees side shows a much more complex style. This allows the reader to lead into realizing what the comparisons of the two characters lifestyles are.A Handbook of Critical Approaches to Literature, page 89, states that adversity to note point of view as an aspect of form will result in a mis class period or in an inadequate reading of the work. The way each of these characters are stated in the story is the narrators point of view. This is the authors way of making the differences between the two seem very obvious to the reader. The points of view make the form of the literary work stay together, plus stay consistent. If the author does decide to shift points of view, it is to achieve different effects at a specific time. (HCAL, 89) Delany uses this effect starting on page 347. As Lee begins to talk of her latest struggle, the story line quickly switches to Buddy and then top to Lee. The switching also relates to t he form of the story, which is the most important aspect of the Formalistic literary approach.Indeed, the fragmentation of story line and of time line in new-made fiction and in some absurdist drama is a major formalistic device used not only to generate within the reader the whizz of the immediacy and even the chaos of experience but also to present the philosophical notion of non-meaning and nihilism.

Formalistic Approach to Corona :: Corona Essays

Formalistic Approach to Corona   The formalistic approach allows the reader to look at a literary piece, and critique it according to its form, point of earn, style, imagery, atmosphere, theme, and word option. The formalistic views on form, allow us to look at the essential structure of the story. Stories such as Corona by Samuel Ray Delany show the aspects of a formalistic literary piece.The specific word choice that the author uses is very obvious right from the origination. The choice of words that are used in the opening sentences imply that the narrator does not have a high level of education, if any education at all. Then as the story progresses and more characters come into play, the narrators language level became much more advanced. (English 102 L class lecture, January 24 2001) Words such as integration, trapezoid, and even the discussion of Lees work on an algebraic problem show that her side is much more educated then Buddys. (Stories, 344-345) Compared to t he language at the beginning of the story when Buddy is introduced, Lees side shows a much more complex style. This allows the reader to lead into realizing what the comparisons of the two characters lifestyles are.A Handbook of Critical Approaches to Literature, page 89, states that ill fortune to note point of view as an aspect of form will result in a mis drill or in an inadequate reading of the work. The way each of these characters are stated in the story is the narrators point of view. This is the authors way of making the differences between the two seem very obvious to the reader. The points of view make the form of the literary work stay together, plus stay consistent. If the author does decide to shift points of view, it is to achieve different effects at a specific time. (HCAL, 89) Delany uses this effect starting on page 347. As Lee begins to talk of her latest struggle, the story line quickly switches to Buddy and then spine to Lee. The switching also relates to the f orm of the story, which is the most important aspect of the Formalistic literary approach.Indeed, the fragmentation of story line and of time line in new-fashioned fiction and in some absurdist drama is a major formalistic device used not only to generate within the reader the wiz of the immediacy and even the chaos of experience but also to present the philosophical notion of non-meaning and nihilism.

Miranda Law

On March 13, 1963, in Phoenix, azimuth, Ernesto Miranda, a man with a past flagitious record, was arrested at Arizona in his home. Ernesto Miranda was arrested and brought into custody by the right and brought to the Phoenix police station. He was suspected and thusly later identified as the person who steal $8. 00 from a Phoenix, Arizona bank worker. Ernesto Miranda was questioned for two hours by police, then confessed to the robbery, unexpectedly he also confessed to kidnapping and raping an 18 year old girl 11 days earlier. He had signed the two written vindications.During the arrest and questioning, Miranda was never told he had the right to await mute, to confirm a policeyer, and to be protected against self-incrimination. On June 19, 1963, Miranda was trialed in court for the robbery charges from Barbara Roe, the women who accused him of the robbery. His lawyer, Alvin Moore, argued that Miranda was mentally ill, hoping to gain his client freedom. Two doctors examined Miranda and conclude that he was non mentally ill.They said, Miranda was aware of the nature and timbre of his acts and he was aware that what he did was wrong. Mirandas mentally ill claim was dropped. During the trial on June 19th, Carroll Cooley, the policeman who questioned Miranda had admitted that he did non tell Miranda that he was allowed an lawyer at the time, and that anything he said could be used against him in court. Alvin Moore believed the confessions of Miranda were not voluntary and that the confessions should be dismissed. The judge dis concur, and found Miranda guilty on the robbery charges. They next day, on June 20,1963, was Mirandas kidnapping and rape trail.Once again Alvin Moore asked for the confessions to be dismissed as evidence because it was a violation of Mirandas constitutional rights, to be questioned without the have a go at itledge of being granted an attorney and for him to know his rights. The judge told the jury that they could decide if the confessions were voluntary or not, because of the signed confession they intractable it was. Based largely on his confessions during the police questioning, Miranda was sentenced to twenty to thirty years in jail. In August 1963, Moore went for an appeal.He felt the decision was unfair and did not follow the proper rules of the law and constitution. He believed Mirandas constitutional rights were denied. He filed an appeal with the appellant court, the Arizona Supreme court. The supreme court or appellate court is there to search for any discrepancies in the trail that many have violated the proper procedures, they do not look at the barbarous skid itself. If the appellate court found that Mirandas confession was involuntary then the conviction would be overturned. The Arizona Supreme Court, upheld the first decision of the criminal court where Miranda remained behind bars.At the same time, in Washington D. C. supreme court, there was a pending case of Danny Escobedo, one similar to that of the case of Mirandas, which would make for Mirandas case. Escobedo was accused of murdering his brother in law. Police brought him in for questioning, when Escobedo asked for a lawyer he was denied by the officer. afterward hours of questioning, Escobedo finally admitted in the plotting of the murder, he did not pull the trigger though. Escobedo was convicted of murder. Escobedos lawyer argued that his confession was not voluntary and he was denied a lawyer.Just six weeks before, the Supreme Courts had decided Massiah V. United States, another(prenominal) similar case, in which the courts ruled for the first time, that the Sixth Amendment right gave the defendant the right to a counsel once the individual has been charge. This decision was used in Escobedos trial where his conviction was reversed because his confession was dismissed. The decision made in the Escobedo V. Illinois (1964) , one year after the Mirandas trial in the Arizona Supreme Court, helped Miranda res urfaced his trial.In 1996, in Arizona prison, Miranda sent a petition to the U. S. Supreme Court. His case was accepted because it raised issues in a persons constitutional rights. The Supreme Court had to revisit many issues and used Mirandas second appeal as a starting point. John Flynn, a exceedingly regarded defense lawyer took over the appeal case. He claimed that the police had violated Mirandas Fifth Amendment right to protection against self-incrimination.The Bill of rights states that, No personshall be compelled in any criminal case to be a witness against himself. This violation accrued during the police interrogation. They did not inform Miranda of his rights to remain silent, or to asking for an attorney, which would protect him from self-incrimination. Arizona state lawyers argued that Miranda could have asked for an attorney anytime during the interrogation, but he did not do so. Flynn argued that since the police already violated his Fifth amendment right, of infor ming Miranda of self-incrimination, then caused them to violate Mirandas Sixth amendment of a right to a lawyer.It states that, In all criminal prosecutionshave the Assistance of Counsel for his defense. The U. S. Supreme Court agreed with John Flynn and reversed Mirandas conviction. Chief Justice Earl Warren said that Miranda raise issues that, go to the root of our concepts of America Criminal jurisprudence the restrains society moldiness observe consistent with the Federal Constitution in prosecuting individuals for crimesthe necessity for procedures which assure that the individual is accorded his privilege under the Fifth Amendment to the Constitution not to be compelled to connote himself.He finds it necessary for all to follow procedures and laws that the Amendments lay out for American citizens. Miranda was re-tried after his conviction was overturned by the Supreme Court. In his second trial, his confession was not presented. However, he was still convicted of kidnapping and rape based on other evidence. He served eleven years in prison and was paroled in 1972. After his release from prison, he made money by selling Miranda rights cards with his signature on them. In 1976, at the age of 34, he was stabbed to death in a bar fight.Ironically, the man suspected of killing him exercised his Miranda rights and refused to talk to police. He was released and never charged with Mirandas murder. Following the trial Chief Warren clarified rules for police to follow in future cases. It is a now popular line known to be cited by officers during questioning. The statement goes, you have the right to remain silent and refuse to answer questions. Do you understand? The officer must receive a verbal or written agreement that the suspect understands his right to remain silent.The officer is then says Anything you do say can and willing be used against you in a court of law. Do you understand? Once again, the officer must have a verbal or written acknowledgement o f their right. The next statement continues, You have the right to consult an attorney before intercommunicate to the police and to have an attorney present during questioning now or in the future. Do you understand? That statement is followed by If you cannot afford an attorney, one will be appointed for you before any questioning if you wish. Do you understand?If you decide to answer questions now without an attorney present you will still have the right to stop answering at any time until you talk to an attorney. Do you understand? The last Miranda right specifically asks Knowing and understanding your rights as I have explained them to you, are you willing to answer my questions without an attorney present? The Supreme Court then said that the process of interrogation is intimidating by its very nature, and that a suspect must be read his or her rights to counteract this intimidation.A suspect needs to be read their rights before he is to be wonderd and an officer may arres t a suspect without reading the Miranda rights as long as the police does not question or interrogate the suspect in any way. Police initially opposed Miranda rights, but it soon became universally recognized. The Miranda Rights was a major mile stone in U. S. history. It has still strengthened the American citizens constitutional rights. The Miranda rule protects suspects from abusive tactics during interrogations by guaranteeing that defendants know their legal rights.It also restructured the legal system by having law enforcement remind suspects of their rights. Without the Miranda laws, courts would have to evaluate each arrest in order to make sure that all legal procedures were followed. Reading a suspects rights protects two the law officer and the suspect from wrongful prosecution, but it has also cause many issues for the law enforcement agencies. With the Miranda rights in place, law enforcement procedures are more complicated. People now know their rights to remain sile nt and many suspects exercise their right.They wait for a lawyer, resulting in fewer voluntary confessions, prosecutions, convictions and crimes solved. The Miranda rights also cause millions of dollars in lawyer fees and court fees for both the state and the prosecutors. For the past 40 years American citizens have recognized the Miranda rights as a popular line in most police tv drama, but it has much deeper significance. It has not just changed the procedures of an arrest and interrogation, but also has revolutionized the civil liberties of being an American citizen. Miranda v. Arizona is the one of the most important case to the development of human rights.

Discuss the portrayal of Indian society in this poem

Deception, written by Rabindranath Tagore is told through the eyes of a narrator, who is the economize of Binu. He tells a story of Binu and her economize and their life unitedly in Indian society. In the poem the portrayal of Indian life, is illustrated through various aspects, much(prenominal) as staged matings the class distinctions, Laksmi the goddess, the poverty and dowries.The class distinctions in Hindu society argon called the Caste body. This is portrayed in the poem at several occasions. When Binu introduces Rukmini to her save and explains that Rukmini holds money.She looked me in the eyes, Bowed, withdrew to the platform where she stood clutching a pillarThis shows that manifestly Rukmini was in a lower class than Binus husband because of the way she reacted, she bowed to and then withdrew from his presence and stood at a blank. I think that Rukmini might deplete been in the untouchable caste because she did not consider herself worthy enough to tear d knowl edge stand in the presence of Binus husband. She had to go and stand at a distance while Binu explained Rukminis need for money.The way that she bowed in front of him also portrays that she was lower class than him because she was showing him a sign of respect. In The Caste formation the Jats determine which range of jobs you do. Marriage usually took place between slew of the same Jat and people normally died in the same group. There are received rules that say that people in different Jats cannot eat, drink or even smoke in each others company. The word clutching shows the fact that Rukmini was desperate and that she really need help, this also supports that she was in the untouchables caste.There are four groups which are called the Varna. There is also a fifth which are called the untouchables. The untouchables did not belong to any caste. They were called the Dalit. They were untasted by the four other castes. In some areas even their shadow touching a member of the Varnas was considered polluting. They worked in what was considered polluting jobs and were never accepted by society. The Highest term was called the Brahmins and this consisted of priests and intellectuals. I think that Binus husband and Binu herself were part of this caste because it says in the poemAnd began to read an English novel that I had boughtThis shows that Binus husband was very well educated because he spoke English and only the rich and high powered could afford to learn to speak English. This thitherfore supports the fact that Binu and her husband are from the Brahmins caste. In the quotationWhoever heard of such a thing? The woman was probably a sweeper or something equally stimulateThe harsh sounding of the word disgusting shows the contempt and hatred that the upper caste show towards the untouchables.It shows the fact that Rukmini was part of the untouchables caste because Binus husband was saying that Rukmini had some equally disgusting job such as a sweeper. This therefore would abide been considered a polluting job so she would not have been fit to been seen associating with.There is another quotation that supports the fact that there were huge distinctions in class.Where is Rukmini? They reacted blanklyThis shows that Rukmini was very unimportant because even the people in the lower castes of the Varna did not have any sort of idea who Rukmini was, when Binus husband asked after(prenominal) her at the station. The word blankly shows that even though Rukmini had worked and lived at the train station for years, she was still so irrelevant that no one had even noticed that she was there and that she had gone. The only recognised who she was when Binus husband saidThe wife of Jhamru the coolieRukmini was obviously so insignificant that they did not even know her by name and she used to work at the station. The only reason that they recognised her was because Binus husband remembered the name of her husband. Then they only barely remembered w ho she was because they recognised the name of Rukminis husband.She lives in the row of huts by the well over thereThis also links the fact that Rukmini is in the untouchables caste because she lives in poverty. She did not live in a very respectably, she lived in a shack, by the side of the train station she had no land and no money, not even able to find 25 rupees for her daughters dowery. She did not belong to one of the four Varna, so she was nobody of importance to bother about.The next subject that I am going to discuss is arranged marriages. I think that mayhap Binu and her husband had, had an arranged marriage because it says in the poem thatLeft her parents-in-laws house for the first time since marriageOur meetings furtiveThis shows that the couple had not met of their own accord, but that their parents have arranged for them to meet. They have only met secretly and on very brief occasions. This shows that there was an arranged marriage because you do not connect someone that you have only met a few times in your life. Parents when looking for a suitable husband for their daughter in arranged marriages have to look for certain things such as the social castes that they are in and financial status.It is the girls parents that traditionally pay for the wedding as a gift to the pertly wed couple. They shower the girl with presents that she is to give to the grooms family when she moves in. It is traditional that the bride goes to live in the grooms family. When the couple marry everything that once was the wifes now officially belongs to the husband. The quotation above says that Binu after living with her parents-in-law left there house for the first time. This supports the fact that Binu and her husband have had an arranged marriage. Another quotation that supports the fact that the couple had, had an arranged marriage isThe airless segregation of the joint familyThis portrays that the family have lived in very close contact with Binu and her husba nd. I think that maybe the family have been interfering with the couple. The word sequestration suggests the fact that the family have been interfering with the couple, because sequestration means enclosure, which suggests that Binu and her husband were enclosed with the family they did everything together.Like the everlasting vermilion in the parting of laksmis hairLaksmi is the goddess of wealth and bag. Laksmi is the household goddess and she is a favourite among women. She is depicted as a beautiful woman who has four hands. She is either sitting or standing on a full bloomed lotus, which stands for beauty purity and fertility. Her four hands represent the four ends of human lifeDharma- righteousnessKama- desiresArtha- wealthMoksha- liberation.In the Krishna avtara Laksmi comes to earth as Rukmini. This is particularly interesting since the gentlewoman that Binus husband was meant to give twenty five rupees to was also called Rukmini. I think that maybe the goddess Laksmi was testing Binus husband to see whether he had any compassion for the people who were in lower castes than him. If this is so then the husband failed the test because he handle Rukmini with contempt and only out of pity did he give her two rupees?He then however, told Binu that he had given Rukmini the whole twenty five rupees. Rukmini based the whole of her last two months of life on the fact that her husband loved her so much that he would give twenty five rupees to a complete stranger who Binu had met and befriended at the train station. However, just before Binu died she told her husband this. Her husband was filled with guilt and repentance. He went back to try and find Rukmini and pays her the twenty five rupees that he owed her, so that it would ease his conscience. Rukmini had moved on and this was the husbands punishment. He had to deal with the fact that he had lied to his wife and now had to live with the guilt and desperation. This I think is the meaning of Laksmi being m entioned in this poem.The dowry is quite significant in the poem since it is the reason that Binu asks her husband to pay the twenty five rupees to Rukmini, and the whole reason that the husband feels so guilty at the end. A dowry is a gift that the brides family give to the grooms family upon marriage. In some of the richer castes dowries are an exchange of wealth between too families which are intermarrying. In many countries the dowry is a large part of property which is either exchanged or given to the family. The dowry insures that the wife pull up stakes not be badly treated by the husband because it acts as a forfeit from the wifes family to the grooms.Bracelets, bangles, armlets for the dowryThis is what Rukmini asks the money for so that she can buy a suitable dowry for her daughter so that she will not be rejected by the husband. The dowry that Rukmini wants to give is not particularly extensive, so this also supports the idea that Rukmini is not particularly rich since in wealthy families large amounts of land and property are given as dowry presents. If the brides family do not give a dowry then it is seen as disrespect and the whole wedding can be called off, since the grooms family do want to marry into a family that either disrespect the rules of the dowry system or they are not wealthy enough to supply a sufficient dowry for there daughters wedding.This is therefore what Rukmini is saying in the poem, she is pleading to Binu because I think that perhaps she feels that she will get a better reaction out of a woman who has never really seen the world and has lived rather a sheltered life, than a man who is in one of the highest groups of the Varna. She is saying that if she cannot afford the dowry and if she does not give one then her daughter will be rejected from the marriage, which will be embarrassing for the family.Therefore, I conclude that the poet has used the portrayal of Indian Society to try and make people who are reading the poem take the way that Indian Society actually works. The poet portrays the caste system in this prejudiced way because maybe he feels that the system is principally unjust. The Caste system has many floors, but it has brought some sort of order to Indian Society meaning that people are recognised and distinguished. The poet uses the portrayal of Indian Society very well to get the effect of the drama and desperation in the poem. The poor lady Rukmini needs money so that her daughter can get marry she is desperate for help and pity from the rich. However the uncompassionate husband feels that Rukmini is unworthy of even touching his shadow.

CMOS memory Essay

1. Search the internet for information on CMOS shop and answer the following questions How has CMOS keeping changed over the years? Has the size of the CMOS memory increased, decreased, or stayed the same? CMOS memory was originally used in the early days to store semi-permanent data stored in chips. The speeds have increased and the noise has been reduced it also went from analog to digital. With technological advancement over the years, it now uses flash memory, which is a form of EEPROM instead of chips. The size of the CMOS memory changes on how it is set. It either can be added or reduced from the computer. However, these changes cause the computer to report a memory size mismatch. The size of the CMOS memory has also pretty much stayed the same because there is no need to increase the size. There was never any need to store more than 512 bytes in the memory as it holds the absolute basic boot settings for the system. The typical size is still 512 bytes currently.2. Determine if the CMOS still utilizes swot up, requiring a battery on the motherboard, or has evolved into victimisation EEPROM. There are still CMOS that use a battery on the mother board but EEPROM is more popular today. CMOS has since evolved from using a RAM to using EEPROM. Its a long name for a small chip that holds bits of data code that can be rewritten and erased by an electrical charge, integrity byte at a time. Its data cannot be selectively rewritten the entire chip must be erased and rewritten to update its contents.

Stefan’s Diaries: The Craving Chapter 15

The night before the wedding, I stood staring out the windowpane of my bedroom. A beautiful quarter-moon shown through the ornately paned glass. It felt like the sinless nighttime world was teasing me, c all tolding out Come play. Come hunt. Come disappear into the darkness. My skin prickled whenever a hint of the night air breezed through, and my nostrils flared at the thousand and one scents it carried.I am not meant to stay captive inside at night. I had mentation I was miser able in the park hunting squirrels, but here I was trapped by my word, by my guilt, by these stupid walls, by a family of humans downstairs a spell, by my brother.Mrs. Sutherland came in earlier that planeing. She didnt say much, just patted my hand and pinched my cheek, telling me not to worry, the wedding would soon be over and thence we all we all could get back to the normal happy business of being a family.Little did she know that after Damon was through with them, the Sutherlands would never be ab le to be normal or happy again.A knock at the door interrupted my thoughts. I turned and tightened the nice silk smoking jacket Winfield had loaned me, enquire if Mrs. Sutherland had left something behind. But then the door cracked open and a pink, mischievous face poked through.Bridget, I half-groaned. I looked around me desperately, as if some configuration of exit would suddenly appear that I could escape through.She giggled and suddenly shoved her way in, slamming the door behind her, leaning against it like she had just shut out an invading army.Stefan, Bridget said in what she probably thought was a sexy, dulcet tone. She was dressed in a chiffon robe with giant chenille cabbage roses. Underneath, instead of a simple nightgown, she wore a complicated corseted dress made of bright pink silk with a rose-red sash that left her shoulders and neck bare.Bridget, I said warningly, fill-in up. My head hit one of the beams of the four-poster bed.I thought maybe we could start the ho neymoon early, she whispered, pushing herself into my arms.Uh I stammered.Her cheeks were red and her eyes were heavy-lidded. Despite Damons compulsions, she was also low the sway of her own emotions, stirred to amorous feelings for the man she was about to marry.She pushed me with remarkably strong arms down on to the bed and fell upon me, crushing me under wave after wave of silk. Her breasts heaved over the corset, and I could feel her warm skin through my robe. I had a perfect view of her bare gaberdine neck. Her heart pumped quickly, giving her skin a hot, rosy glow and filling my senses with her blood. I could smell it all over her, salty and warm and human. A shiver went through my body as her chest pressed against mine, and I could feel the pain in the neck begin along my jaw. Such a sweet pain and it had been such a long time since I had had human blood.It couldnt hurt, part of me said. She wouldnt mind me biting her, even without compulsion. It didnt have to be pai nful, and she might even enjoy it. Before I knew what I was doing I had pressed my lips to her shoulder, just to feel the skin, to take a little lickShe felt me moving on a lower floor her and misinterpreted it, kissing me harder and getting into a more comfortable position, entwining her legs in mine.NoI managed to get control of myself and shoved her off me. I didnt mean to do it so forcefully, but even in my weakened state I was still several times stronger than a human. She fell to the end of the bed, against one of the posts, looking shocked.And then she began to cry.You dont want me she wailed, fat droplets of tears rolling down her cheeks.Bridget, no, I My fangs retracted and I was aching with the pain and my need for blood. Its just were getting married tomorrow, Bridget. undecomposed one more day. If we wait until its uh proper, it will be even more special. Just think, well have completed a beautiful day with you in your beautiful, uh batter brocade with Flemish lace on t he sleeves and bodice and an ivory satin sash with a veil of matching ivory silk flowers, she sniffled.Right. I touched her elbow delicately and canted her chin up so she had to look at me. She wiped the tears off her face with a piece of her robe. Let my first night with you be with that project of you in my mind, my blushing bride.She nodded, sniffing again, giving me a faint smile. All right.Then she giggled again, back to her old self, and flounced off the bed and to the door.Good night lover, she cooed before exiting.As soon as she was gone I fell back on the bed, muffling a groan in my pillow. It did nothing to abate my frustration. I stood, pacing from the window to the door, wanting to leave, to escape, to hunt, to do something. But I had no choice, no option. I was trapped in this room, in this situation, in the terrible in-betweenness of being neither a human nor a monster.I ripped the pillow straight in two, feathers exploding around the room like a white powder keg.Dam n you, Damon, I thought violently, for putting me in this position. And damn you, too, Katherine, for beginning all this.

Assessing A Company’s Future Financial Health Essay

Google is a multinational corpo balancen that serves thousands of con summationers worldwide. Through Internet related products such as Internet searches, maps, emails, mobile apps, and other online contents for users Google became the community it is today. either employee of Google is different in his or her own way making it a well-diversified organization similar to the global audience they serve. Googles mission statement is to send selective information from all around the world and repair it universally accessible at a quick and orderly fashion. This means creating a search engine smart enough to understand the difference between Jaguar, the car, and jaguar, the animal. Google went public in 2004 and has been doing exceptionally well ever since. It has an estimated number of over three hundred jillion servers using the search engine every day. From these statistics it is easy to say that Google is number virtuoso in the Internet information industry. This industry is co nsidered to be one of the roughly important economical sectors due to the fact that it is for industries that are information intensive.Although there are many search engines similar to Google, such as Yahoo, Facebook, Groupon, Microsoft, and Pearson education, Google seems to be the one consumers use more frequently. The analysis of this paper lead discuss the current fiscal status of Google, conditions relevant to the market, competitors, and recent news. One way to measure the financial health of Googles current status is to analyze the S.W.O.T analysis strengths, weaknesses, opportunities, and threats. This being said Google should maintain its current strengths of a successful audience which helped reach a high of $13,100,000,000 operating income for the current fiscal year. With the reaping of the company over the wear five years Googles net income, gross emolument, and revenue make up gradually increased. Hitting a low shoot down towards the end of 2008 and the begin ning of 2009 then rising again in 2010. Evenduring a time out, a sentence of need, Google remained lucrative through its assets, liabilities, stable line of merchandise price, and efficiency for manufactureing jeopardize debt.Googles total assets sire steadily increased from 2008 to 2012. Some key figures to point out in their assets are the slow fruit between the second half of 2008 to the second of 2009. This slow growth period is probably due to the economic recession. Google also saw a strong growth in assets from the second quarter of 2012 to the third quarter 2012. Google has mainly kept its liabilities relatively low compared to assets. in that respect was some increase in liabilities in 2010 as well as an extensive increase 2012 compared to earlier years.The stock price during the recession drastically rock-bottom for many companies but this was not the brass for Google. In 2008, the beginning of the recession, Googles stock price increased by $7 every year since the recession the stock price has risen and is predicted to continue rising for future years. Google also remains a strong company because of their efficiency on paying back their debt with their capital received from operations. This tramp be shown by their operating cash flow to total debt ratio. Googles operating cash flow to total debt ratio is 2.56%. Meaning cash is double the measuring rod of debt issued. Therefore, Google is able to pay back their debt fairly quick. Although Google has some strengths the company also has some weaknesses.A key factor that contests Googles respected reputation is its bond rating. In 2011 Google started to issue bonds they received a rating of AA, the fourth down level of ratings a company can receive. However, the double a rating still means the company is a high credit-quality investment. According to credit rating Agency darks, who gave the rating, Google received the rating due to their substantial financial flexibility as well as its co nservative financial philosophy. For the year ending December 31, 2012 for Google, it finish with $60,454,000 in current assets. This is a big increase from 2011, which had $52,758,000 in current assets, a total increase of $7,696,000. The bulk of this increase is due to netreceivables, which could be the result from selling advertising space on credit or one of the many products Google offers. Cash and cash equivalents also had a major climb up of $4,795,000, which could be the result from selling phones, advertising, apps, and other cash generating assets Google owns. This is a promising sign to investors because if they can sustain the growth hopefully enough cash will be retained and dividends will be offered. Assets2012 2011 2010 genuine AssetsCash and Cash Equivalents14,778,000 9,983,000 13,630,000Short Term Investments33,310,000 34,643,000 21,345,000Net Receivables 9,729,000 6,387,000 5,261,000Inventory 505,000 35,000 Other Current Assets 2,132,000 1,710,000 1,326,000Total Current Assets 60,454,000 52,758,000 41, 562, 00 Googles total assets have steadily increased dating back from 2008 to 2012. Some key figures to point out in their assets are the slow growth between the second half of 2008 to the second of 2009. This slow growth period is probably due to the economic recession. Google also saw a strong growth in assets from the second quarter of 2012 to the third quarter 2012. Google has mainly kept its liabilities relatively low compared to assets. There was some increase in liabilities in 2010 as well as an extensive increase 2012 compared to earlier years. Google has a total asset turnover of .6%. The total asset turnover can be understand to mean the amount of sales, that each unit of assets can generate. Simply, its smarter to get more sales on the assets that you are deploying to a business.The higher the total asset turnover, the better the business is doing. Therefore, Googles percentage of .6% is an indication that the company is below th e bonnie industry of .7%. The current ratio measures a companys susceptibility to pay short-term liabilities. The higher the current ratio, the more capable the company is of paying its liabilities. Google has a current ratio of 3.94, in comparison to the industry average of 4.8%. Due to the fact that Google is under the industry average it means that Google can payback its short-term debt but not as quick as other companies in the industry. The quick ratio is very similar to the current ratio in the way it also measures the companys ability to pay of short-term liabilities. The only difference is that it adds the inventory of the company to its calculations. Google maintains a quick ratio of 3.7, which still shows it, is efficient in paying off its short-term obligations. The debt to integrity ratio indicates what proportion of equity and debt the company is using to finance its assets. Google has a debt to equity ratio of 11.61%. This is considered high and means that the compa ny has been aggressive in finance its growth with debt.The high number can result in inconsistent earnings as a result of additional interest expense. Google has a topic on assets of 10.5%. This is an indicator of how profitable a company is relative to its total assets. Since Google maintains an ROA below the industry average, of 15.6%, this shows that the company is earning less money on investments. Google has days sales outstanding or DSO of 49.8. This means that Google takes a relatively long time to receive revenue once a sale has been made. This could be because to the highest degree of their sales could be done on credit. With the expansion of the industry, Google has an opportunity for growth. The current growth rate for 2012 for Google is 11.29% and it is predicted to increase to 17.43% in 2013. The reason Google is predicted to grow over the adjacent year or so is because the demand for online use is more predominant. With the growth of this industry it is vital that Google is aware of the threats it may encounter.One of Googles biggest competitors, Microsoft, has introduced a pertly organized search engine called Bing. The search engine Bing is gradually growing and advancing their technology making them a threat towards Google. Whenever Google advances their technology Bing turns around and does something to make their search engine better, creating a war between the two. Google is generally strong in its ability to cover debt. It has a current ratio of 3.94%, meaning it can efficiently cover its short-term liabilities. The company also has a debt to assets ratio of .07%. This number measures the companys financial risk by determining how lots of the companys assets have been financed by debt. Since Googles number is equal to industry average it is easy to infer that Google has average financial risk because its assets are significantly higher than its short and long term debt.Google also shows a strong ability to pay off theirinterest becaus e their EBITDA to interest ratio is highly high at 154.64. The operating cash flow to total debt ratio measures how well the cash generated from Googles operations covers current liabilities. Googles operating cash flow to total debt ratio is also high at 2.56. This is a good sign and means Google is able to generate a large sum of cash to pay off debts. When a company with operating cash flow is considerably higher than its net income the company is considered to have high quality. This is the case with Google. In 2008 Googles net income was $6,632,000,000 and its operating cash flow was $7,853,000,000. Over the work five years both net income and operating cash flows have increased. Net income increased to $13,339,000,000 and the cash from operating activities increase to $15,874,000,000. Since Google is generating a good amount of their money back they have been able to reduce debt along with get backs some of their stock.Google investing activities primarily consist of informa tion technology, consumer discretionary, and financials. In 2008 Googles investing activity started out at $5,319,000,000 and gradually increased over the last five years till it reached $19,041,000,000 in 2011. In the beginning of 2012 Googles investing activities decreased to a $12,101,000,000. In 2012 Googles main investment was information technology with a hint utility research. Over the last few years Google has spent an exceptional amount of money on capital expenditures, items that last a long time to keep the company running. Over the last three years Google spent an average of $2,755,333,000 on capital expenditures. Cash from funding activities measures the movement of cash between a firm, its owners, and creditors.Financing activities consist of issuing dividends and issuing or selling stock. In 2008 and 2009 there was no long-term or short-term debt issued but in 2010 Google issue over $5,246,000,000 worth of debt and only paid back $1,783,000,000 of the debt. The follo wing year Google issued $10,179,000,000 dollars worth of debt and repaid more then 2/3s of the debt, making them a credible company. Over the last few years Google did not have any dividends. In 2010 Google repurchased a stock of $801,000,000 because they felt their stocks were undervalued. When a company buys back stock they increase their earnings per share and increase the market value of the outstanding shares.From 2009 to 2010 cash from financing increased drastically, from $233,000,000,000 to $3,050,000,000,000. With a CAPM genus Beta of 1.23 and a P/E ratio of 21.65 Google is a riskier firm. Googles beta of 1.23 is above average making it riskier than other firms in the industry due to the amount of debt issued. However, firms with higher risk have higher return. Googles P/E ratio is also currently under the industry average of 28.70% making the stock undervalued. Over the next year Google had predicted that their P/E ratio would decrease to 17.88.Return on equity or hard roe , shows a corporations gainfulness by revealing how much profit a company generates with the money shareholders have invested. Relative to the industry average of 15.30% Google has a relatively high ROE of 17.18%. Meaning Google generates a strong profit with the money shareholders invested in the company. In comparison to Google, Microsoft has a ROE of 24.5%, EBay has a ROE of 21.28%, Akamai Technologies has a ROE of 8.94%, and Baidu with an exceptionally high ROE of 53.6%. Another way to compare Google to its competitors is to compare benchmarks. Benchmarking of Googles competitors would be measured in terms of profit adjustment. The higher the profit margin the more profitable a company is. Google has a profit margin of 59.92 % while its biggest competitor Microsoft has a profit margin of 75.23% and Apple has a profit margin of 43.87%. This means that Microsoft has a competitive advantage of cost control compared to Google, Apple, and other competitors in this industry.Througho ut the years Google has remained a strong well-known company that supplies organized information from all around the world to thousands of consumers every day. Through exploiting strengths, executing opportunities, fixing weaknesses, and distinguishing threats Google can remain a top-notch company and continue to loom the Internet Information system.Some recent news for this company is the mind-blowing lawsuit between Apple and Google. Within the last year Apple had fasten Google for seeking unreasonably high license fees for patent use on wireless technology. Apple claimed that Motorola was in violation of their patent by seeking a license fee of 2.25 percent of the price of devices. Over the last week Google waspleased to hear that this lawsuit was dropped due to the fact that there was no root word for the claim.ReferencesGoogle Inc. Yahoo Finance. Yahoo, n.d. Web. .Google Inc. Announces Second Quarter 2012 Financial Results Investor Relations Google. Google Inc. Announces Sec ond Quarter 2012 Financial Results Investor Relations Google.n.d. Web. 07 Dec. 2012. Reference for Business. Google, Inc.N.p. n.d. Web. 07 Dec. 2012.

Banana Paper Essay

REVIEW OF RELATED LITERATUREIn a study, Papers and Boards from Banana Stem Waste in which they use banana stem bumble in producing paper and board because banana is a very good source of cellulose. Banana stem waste, thrown a substance by farmers after collect of fruits, was procured as raw real. It was chopped by 3-4 size usually at a rate of ab extinct 100 kg material per day. The material was preposterous in 1-2% NaOH for appropriate period. The alkali loosens the ligno-cellulosic bonds, thereby softening the material. Then it was washed with water. The washed material was then subjected to beating in a Hollander beater, a railway car developed by the Dutch in 1680 to produce paper frame from cellulose containing plant fibers. A period of three to four hours of beating was required for acquire a good quality of pulp. It was observed that depending upon the quality of boards to be produced, appropriate amount of fillers, loading material or chemicals were employ during un shakable beating. For production of unsaid boards, suitable quantity of resins like urea formaldehyde and phenol formaldehyde are added in the beater itself while maintaining pH. The wet boards are then al number integrityed to dry downstairs direct sun on bamboo frames specially made for this purpose.Handmade paper from rice straw was a product developed by the Forest Products query and Development Institute (FPRDI), a line agency of the DOST. In 1986, the technology was fully developed and the product was commercialized locally. The major material input used for the production of handmade paper was rice straw, an agricultural waste which was available in abundance locally. The other inputs which were also available in the domestic securities industry were sodium hydroxide, sodium or calcium hypochlorite and paper additives such as rosin size, starch and alum (aluminum sulfate or tawas). Rosin size was used to prevent liquid penetration and make paper smooth, alum to enhance cohesion of the fibers and starch to bind fibers together. The pul gloamingg process involves the stewing of rice stalks in cardinal percent sodium hydroxide solution, with liquor to material ratio of 101, for about two hours until the stalks become soft.The stalks are drained right after boiling and transferred into a screen-bottom box. Then, the stalks are thoroughly washed with water at least three times and poundedwith a wooden mallet. After pounding, the pulp is screened by chthonian high water pressure using a double-decked screen box. Bleaching of the pulp may either be a single or multi-stage procedure depending on the desired colour of the paper. After every bleaching, the pulp is thoroughly washed with water. Paper additives such as rosin size, starch and alum are added to the pulp and the mixed substance is stirred continuously. Then, the mixture is laid on a dry and flat surface. Finally, the mixture is pressed down with a rolling pin or pressed to form the sheet. Ho wever, in this study their major ingredient in qualification the paper was rice straw while our major components were banana fibers and stalks.The aim of the experiment, Use of banana direct residues as pulp for paper and combustible, by Rosal, A., Rodriguez A. Gonzales, Z. and Jimenez, C. (Accepted 23 March 2012) was to evaluate the optimal use of banana tree residues, by two ways first by subjecting them to pulping process with soda-anthraquinone as pulping liquor, studying the influence of operating variables on the properties of the pulps and the corresponding paper sheets obtained from them the second way is to use them as fuel, determining the heating values, flame temperature and dew point temperature of the combustion gases, comparing their values with those found for other lignocellulosic materials.The pulp was obtained by using a 15-L batch cylindrical reactor that was heated by means of electrical wires and was linked through a rotary axle (to ensure proper agitation) t o a learn unit including a motor actuating the reactor and the required instruments for measurement and control of pressure and temperature. The banana tree residues were pulped in the reactor under accredited conditions of soda concentration (7.5 to 12% w/w), anthraquinone concentration (1% w/w), temperature (160 to 180C), time (40 to 60 min) and liquid/solid ratio (81 w/w). Next, the cooked material was fiberized in a wet disintegrator at 1200 rpm for 30 min and the screenings were separated by sieving through a screen of 1 mm engagement size. Paper sheets were prepared on an ENJO-F-39.71 sheet machine according to the TAPPI 220 standard method.They concluded that The pulping of banana tree residue with soda anthraquinone require a low cooking conditions (160C, 40 min and 7.5%soda), providing a pulp with suitable properties (39.23% pulp yield, 28.59 Kappa number, 48.25% brightness, 1149 ml/g viscosity, 48.0 Nm/g tensile might, 3.80 kN/g burst index and 4.83 mNm 2/g tear index) . From an energetic study of the banana tree residue, it was deduced that banana tree residue have a heating values of 17751 kJ/kg, a flame temperature of 1300 to 2400C and dew point temperature of 4 to 54C, for different values of excess air (10 to 50%) used in combustion. These values are uniform to other non-wood lignocellulosic materials. The price of the energy (kJ) obtained by combustion of these residues was less than coal and much lower than those of fluid fossil fuels.Another experiment was made by Jesus Rubalcaba, Satoki Okamoto and Miguel Lozano about Banana Paper. In their experiment, their major ingredient or the material that was important was the banana leaf. They cut the banana leaves into smaller pieces and blended it. sashay that blended pieces by five cups of water, dip the frame in the pulp and spread the pulp with hands. They take the frame outdoors ang let it dry for one day. It was concluded that the banana paper held its shape without crumbling apart. It wa s so unappealing and the quality wasnt great. This study helps and guides us not to use banana leaves in making the banana paper wherein the results was not good enough. Base on their observations, it was strong enough to hold its shape but it was lumpy and brownish which makes the product not very appealing to the eyes. Thus, many would not be interested in buying, using and making it. The banana leaves werent strong enough compared to the banana stalks and fibers. tally to a book written by Irmengarde Eberle, a conveyor belt feeds the needed logs from the wood yard into the mill. There they are put into a debarker- a banging, slowly turning iron drum. Strong streams of water are poured in from the vents in the sides. The debarked logs then roll out of the drum and move along on a conveyor. Now according to what kind of paper or paper board is to be made, the wood is either chipped or ground. For most papers and specially for the better kinds, it is chipped. For coarser grades, s uch as newsprint, it is ground.The logs that are to be chipped are moved along to a special room. There they are passed to a machine fit with strong, sharp blades. These cut he wood into small pieces. Next the chips are sent over screens, which sift out bits of the remaining bark. The cleaned chips are carried to great memory board tanks. Mill workers take chips from the terminal tanks selecting the particular kinds required to fill each other. The selected chips are carried by a conveyor belt to a machine called a digester. Here, the mixture of water and chemicals including particularly sodium hydroxide, which is really lye, or caustic soda, awaits the chips. When the wood has been fed into the digester, it is closed. Immediately it is very hot steam, under great pressure, is let in. This steam cooks the chips, together with the water and chemicals, for several hours. How long this takes depends again on the kind of paper the wood is being prepared for, and the variety of the t ree from which it comes.From the cooker, the wet, ropey mass passes to the bleaching room, where it goes through a series of treatments in several successive tanks. In the course of this, the pulp becomes a light tan and quench to a greater extent of the remaining lye is washed out, along with other chemicals. Finally, the pulp becomes snowy white and has a kind of granular fluffiness. It may be taken to a storage tank again. When the mill is ready to make the pulp into paper it will draw out the wet material and eliminate the water. When the pulp passes into a large broad tank of water, where sizing such as starch or clay is added to give the paper the desired finish. If coloured paper is to be made, the blot is added at this time, too. The pulp passes to a machine, where huge wheel with dull blades beats the fluffy, wet, fibrous material.Finally, the mass passes on to a part of the machinery called the Jordan, where the fibers are rubbed and cut to the desired length. Now comes with the steps by which the pulp becomes fine paper. Fresh water is added to the pulp and it is moved on to the Fourdrinier, a kind of machine. In this machine the wet pulp is run onto a belt of very fine screen. The screen is in constant motion. Shaking forward and sidewise, it makes the small fibers mesh. All the while, water is again drained off, and the fibers tend to lie in the directions in which the screen belt and water move.A dandy roll or cylinder, next rolls over the fibers and presses them. By the time the very thin layer of fibers passes out from under the dandy roll, more moisture has been lost. The pulp now has actually become paper, but it is still thick and loosely mesh, it is still wet. The large, endless sheet of unfinished paper is then pressed over rollers smoothly and tightly covered with felt, which press out most of the moisture. Next it is passed over heated drums to dry it still more, and to a machine called a calendar, which presses it again. The sheets a re run through the final drying and pressing rollers, and are then ready for cutting.

Macbeth: Victim or villain? Essay

Is Macbeth an evil, ruthless villain or the hapless victim of the ambition and deceit of others? Discuss.In this essay I shall be discussing whether Macbeth is a villain or a victim. I will as well be considering to what extent the witches and Lady Macbeth atomic number 18 at fault to the downslope of Macbeth.Through proscribed the play we claver that the witches exemplify evil and were qualified to regain Macbeths trust. The evil sisters objet dartage to deceive him by give notice (of)ing the truth. They acted as the catalyst in of the evil deeds that sped up the events in the play. I believe this as they say riddles that confused Macbeth, but they did not tell him what actions he should take in response to what they verbalise. In this pillowcase he decided to explore with these hazardous materials of poison that the witches lay out in front of him. Their words were so tempting that he could not resist. They are the scratch part of the equation to Macbeths misery. He act ed on impulse and came up with his own conclusion with the financial aid of his sinister wife, Lady Macbeth.I believe that the witches did play a part in what happened to Macbeth however I would not say that he was at complete fault. For slip, they tricked him with the first forecasting of him being pileused Thane of Cawdor which inevitably became true.Furthermore the witches are known as the devils workers therefore we know that they had the post to bugger off him do terrible things. When they meet the solider, Macbeth, for the first duration, it did not happen by chance. The witches always knew when they were waiver to see Macbeth. Their first encounter was in Act 1 Scene 1, There to meet Macbeth. This shows that they knew where and when they were going to meet. The word There emphases the place of meet. This can be argued that what they had to say was even more believable in Macbeths eyes.Also shown later, is when they meet the Thane for the second time in Act 4, Scene 1 . They are already at the meeting place, waiting for Macbeths arrival. They meet him and promise to answer his questions, where he becomes obsessed everywhere what they tell him. Similarly, this shows that they always knew what state of opinion he was in. Therefore I believe that they knew the correct words to say, which would make him believe them and rely on them which make him become dependant on them. We see this dependence increase towards the end of the play.Having said this, ultimately Macbeth had a choice whether or not to believe them and their properly words of misery. The weird sisters tricked him with their riddles, but they did not tell him that he should erase tycoon Duncan, to become King himself. He listened to their words and jumped to his own conclusion with the help of his ambitious wife. As his eagerness took everywhere his wit he did not consider waiting to see what would happen without him meddling.One of Macbeths failings was that he was idiotic in con tinuing to trust in the witches, which is shown when he charges the Scottish King and revisits the witches for he second time.In the play, Lady Macbeth is portrayed as an ambitious, cunning and cold-hearted charwoman who has greedy aspirations who will do anything within her power that will accomplish her deepest desires. She has a burning passion that is craving inside of her that needs to be admit and appreciated by others around her. This resulted in her ambitious actions, thoughts and words of the horrendous murder of Duncan. I feel that she acts as the catalyst who speeds up the events leading up to the murder of the rightful King, which is the second part of the equation. She is a conspirator even if she didnt finally commit the murder where she was a woman who had a neglect of compassion.Lady Macbeth challenges her husbands manhood several times in the play. This can be seen when she says, Yet do I fear they nature, It is too well(p) othmilk of human kindness, To catch th e nearest way. She believes that he is soft and possibly weak and that he is too good natured for a man who has just come back from winning the engagement. She does not see the difference between killing an opposition in the fightfield and the King, to her it is the same thing. This highlights her cold-heart and her greed of aspiration. This alike shows how manipulative and dominating she was over her husband. Here she also suggested that his conscience gets in the way and that he gets nervous and worried at the first hurdle.She confronts his manhood still again, except this time he responds to her wilt, We will proceed no further in this business. After his wifes best efforts to convince him into committing the murder he puts his foot down and dismisses her craving for ambition. Despite her manipulation Macbeth does not wish to kill the King as they are cousins. Furthermore, it can be seen that he wants to conserve enjoying the praises that he is receiving from winning the bat tle. If he commits the murder he will lose all good opinions of him for the fellow noblemen. It will also stop him gaining a higher(prenominal) position in the hierarchy.Lady Macbeth continues to push her husband into committing the crime, And live a coward in thine own act and valour. She tells him that he is coward for not being able to kill the King. She does not understand why he would want to act as a hero when he has a chance of having the greatest power that they could only ever dream about. Having said this he is only seen as a coward in her eye as he does not do the pestiferous deed that she wishes.Macbeth becomes restless with her doubting his masculinity, Prithee, peace, I dare do all that may become a man. Here he is relation back her that he is a man and that he does have the courage of a man and he refers again back to the battle. Just because he does not want to kill the king does not make him any less of a man. Just because he is not King does not mean that he is n ot a man. He does not need that status to define him to be a man.Another reason as to why he did not want to kill Duncan is because he would be going against Gods wishes. When this play was written it was believed that the King was chosen by God and that it was God that do that choice and if you did not agree with the King then you were disagreeing against God. The King gained the authority of not having to justify himself to his kingdom when he made decisions. Therefore it was seen as the ultimate sin to perpetrate.She in one case more confronts Macbeth over his manliness as she says, To love the baby that milks me / I would, while it was smiling in my face, / Have pluckd the brains out, had I curse / As you have done to this. Here she confronts him about when he gave his word to her that he would do the terrible deed. Using powerful, emotive words she is trying to make Macbeth commit the murder. Lady Macbeth continues to try and conjole Macbeth by telling him that she would murd er her very own baby if she had given her word. By using such(prenominal) an extreme example like this, it just shows how much she cute to become business leader. Here it shows that she would do anything within her power to become Queen. She did not want to stop for any cause. To an extent, the innuendo given here is that she is more of a man that he is, which demonstrates that she is trying to belittle him, by using such an extreme example.Unsex me here, And fill me from the crown to the toe topfull, of dinest cruelty. This shows that in this point in the play she appears to be even more cruel and heartless than Macbeth. Her restless desire of ambition, power and status overcame her mind that she wanted all of her womanly powers to decease from her body at that very moment in time. Which comes to a shock to the audience as this would have been unaccustomed behaviour for a woman to wish these things. This quote also shows the masculinity of her mind. She suggests that she is pre paring herself to commit the murder. She is saying that her womanly features and behaviour are stopping her from performing such a violent sin that she connects with manly behaviour.He allowed himself to be pushed and stopled by his wife. He could have put a firm stop to it, but he failed. In the back of his mind he wanted to do all the things that she wished, if he did not he would not have let her walk over him.In the play, Macbeths character changes throughout the play. At the beginning we see that he is a loyal and kind man who has respect and dignity for King Duncan, where he is a brave warrior. However, this soon changes when he begins to interact with the witches. Temptation and ambition kick in when he starts to befriend the witches.The witches trick him with the first prophecy as it comes true without him having to do anything. From here on, it is as though he trusts the witches automatically. As the first prophecy is quite small, with him becoming the Thane of Cawdor the prophecies that follow increase in size where power and status also increase with each prophecy. He becomes so anxious to become King himself that he was prepared to take an illegal path. However, he does not realise that they deceive him with more important, like him becoming King and warning that they give him about Macduff.Throughout the play, Lady Macbeth pushes Macbeth. We see that she succeeds in manipulating him into the sinful crime of killing the rightful king. She manages to overcome the objections that he has towards the murder. When he resists he continually challenges his masculinity until he proves her wrong. We see that she is eager to be Queen and that she uses all arguments within her power to persuade him to carry the murder through. It is, as though she knows his weakness and uses them to her advantage. She knew which buttons to press in order to get what she wanted.He is seen to be weaker than he should be and allows Lady Macbeth to sway his better judgement. Wh en he went into battle he was a leader of men, however this changes when he comes out of battle. He loses that control and Lady Macbeth takes over. She manages to take control, not through sexual means but through a deeper, darker more masculine manner. She takes charge of her husband and he obeys.Having said this Macbeth is ambitious, he is more taken by the witches than Banquo. They both had their first encounter with the weird sisters at the same time, however Banquo did not wish to take flier of them, he had the willpower to say no, whereas Macbeth fell for their words. He ultimately had a choice whether or not to believe them. Banquo did not trust their intentions, The instruments of darkness tell us truths win us with honest triffles, to betrays, In deepest consequence the agents of evil, the witches, told them simple truths so that they trust them. Here Banquo explains that they grab their victims attention by telling these simple truths so that they trust them, which unavoi dably become true. Once they had their victim wanting more they began to complicate the riddles, which in this case was Macbeth where he became confused Macbeth, which made him take actions that were unnecessary.Adding to this, it is hard to understand how he had allowed himself to be controlled by his wife. Especially as he was a leader of men, not so long ago. It shows that as ambition and loyalty come together with guilt only one will win. Also showing that it is hard to control these factors when they come together. We can see the terrible outcome that it has on him.It shows that Macbeth had a lack of control and self-control. He wanted to succeed and gain power and status as much as his wife. If he did not have that drive in him he would not have killed the king. It just shows that he wanted to do the bad deed. This can be seen when he does not dismiss the idea of killing Duncan, Not cast aside so soon. Here it shows that he has not made up his mind about what he wants to do, b ut he did not exclude this idea. In his defence, this could signify that he still hopes to become king in a authentic manner.In the play we see that it is women that take control of Macbeth. They dominate the play. It begins with the witches, and it ends with the suicide of Lady Macbeth. Women have had the upper hand throughout the play. It is as though, going into battle made Macbeth see life in a different manner. As we do not know what he was like before going into the battle we cannot be sure of how true this judgement is. Having said this I feel that, the battle did make him soft inside, and that he may have wanted a better reward and that being crowned a Thane was not enough. In the back of his mind ambition was craving and growing like a disease. He wanted to do something for himself and he found that killing Duncan was the best thing for him and his wife.As his ambition increases he becomes more brutal and less reflective and his apprehension is lost. Killing Banquo is less serious than killing the King, however it was not just Banquo who was killed, and it was also his son Fleance. As well as this the murder of Lady Macduff and her children were also arranged. He arranged to have them killed as he acted on what the witches had told him before. The witches warned him about Macduff, so he decided to have him killed. As the fellow nobleman was there, out of anger he had his family killed.Having looked at all of the arguments, I believe that Macbeth is at fault for his downfall. There are many factors in the play that contributed to his failure, however Macbeth did not take control of the situation. He allowed himself to be caught up in the commotion of the witches and his motivated wife. He let others take control and tell him what to do, which can be seen as ironic as he was a leader himself. The only difference is that he led men and women now lead him.Macbeth was always ambitious, he won the battle and he listened and acted on what the witches had sa id. I believe that he acted on what they told him as he let his heart do the talking. He wanted a quick result without having to wait. In the back of his mind I believe that he did know the consequence of murdering the king, nevertheless he still acted on his passion. However, at the end of the play, we see Macbeth meet his death by his rival Macduff. In conclusion I believe that he is to blame for his own downfall and the misery that he and others suffered.

Different Type of Budgeting Technique

figureing lies at the foundation of e precise m anetary plan. It doesnt matter if youre living paycheck to paycheck or earning six-figures a division, you need to f ar where your m nonp atomic number 18ily is going if you want to a c bee a handle on your finances. unconnected what you capacity believe, cyphering isnt all about restricting what you return m wizy on and cutting out all the sportswoman in your life. Its really about soul how virtually(prenominal) money you have, where it goes, and then planning how to outstrip allocate those currency. Heres anything you need to help you create a figure using unlike approach. a)Incremental calculateing This is where the up-to-date work out and actual figures act as the starting point or base for the b be-assborn cipher. The base is adjusted for betoken pitchs to, for example, the harvest-feast mix, gross gross gross sales volume, sales price, expenses and capital expenditure that are pass judgment to do o ver the neighboring calculate full stop. It is called incremental budgeting as the approach does non focus on the base, provided foc hold of goods and servicess on the increment (the changes from the base). An example would include increasing last years operate expenses by the rate of inflation to calculate the parvenu budgeted figure.The major disadvantage of this is that the major part of the expense (the base) does non change and in fact is overlooked and non questioned under this approach. For example the base figure w tapethorn be distorted ascribable to extraordinary events in the previous period which are not judge to reoccur. Thus if this is not taken into enumerate, the budget could be misleading. Advantages of Incremental Budgeting Easy to implement If you are flavor for a budget that is really simple to implement, incremental budgeting might be for you. You do not have to send your department managers to any special cause of training in order to utilize this budgeting system.It is causal agencyless to learn and the member fuck be completed within a very diddle period of quantify. Gradual Change One of the benefits of incremental budgeting is that it endures gradual change for the headache. If you value gradual change alternatively of trying to change distri moreoverivelything quickly, this type of budget is high-flown. Many times, if your business tries to change too fast, it fag end bring forth unstable and lose sight of what it does best. there are several(prenominal) otherwisewise benefit regarding the incremental budgeting * tractabilityThis type of budgeting is very whippy. You dejection easily do it from one month to the next.This allows you to see change very quickly when you implement a in the raw policy or budget. * Avoid boutCompanies with more polar departments often run into conflict amid departments because of their different budgets. With this method of budgeting, it is easier to keep everyone on the aforesaid(prenominal) page and avoid conflicts betwixt departments. * The model operates under a stable and predictable system and any change will be gradual. * distributers stern operate their departments on a consistent basis. * Conflicts should be easily avertable if departments can be seen to be treated similarly. It is Appropriate where there is a banging number of equal centres/budgets to calculate and predicts do not change significantly from one year to the next * Co-ordination between forecasts is easier to achieve. * The collision of change can be seen quickly. Disadvantages of Incremental Budgeting * It assumes that activities and methods of working will continue in the same counsel. * It allows no proper incentive for managers to ramp up new innovative ideas. * Its normally on an upward trend, hence providing no incentive for managers to subject equals. It encourages chokeing up to the budget limits so that prox estimates are maintained next year. * The forecast whitethorn be begin out of date and no longer relate to the take aim of practise or type of work be carried out. * The priority for resource allocation whitethorn have changed ever since the prior estimates were originally set. * May perpetuate past inefficiencies. In other words incremental budgeting does not cause serious challenge to the status quo of managers concerned because different methods of achieving cognitive process objectives are not instal to test * in that respect may be budgetary slack built into the estimates, which is never re go outed.In other words Managers might have overestimated their requirements in the past in order to obtain a forecast which is easier to work towards, and which will allow them to achieve favorable results. * Does not account for changeThis method is ground on the idea that expenses will run pretty practically as they did before. However, in business, this is rarely the case. There are al airs multivariates. * No incentivesSuch a simple method of budgeting really does not provide your employees with much reason to be creative.They have no incentive to innovate and suffer up with new ideas or policies. When a budget allows a little extra room for innovation, you might find that your employees come up with something great. * Use it or lose itMany employees view this as a use it or lose it system. They k at one time that next years budget is going to be incrementally ground on this years. Therefore, if they do not spend everything that is allocated to them, they may not have enough money to work with next year. This creates an environs where screw up is encouraged. (b)Zero found Budgeting his method was briefly popular during the 1970s but didnt quite move in it as a widely held dress. Yet in at onces current business set-up, the method is being revived and regarded as the better approach. ZBB starts off with practically nothing on which to base ones budget assumptions. This stands in co ntrast to the traditional method, in which managers and supervisors calculate their projections by using the previous years budget as their base contrast. ZBB as a budget conceptualization method confounded its popularity due to the numerous corroboration requirements imposed.Managers and supervisors have to justify every projected cost and its purposes, plus the presentation of one or more alternative courses of action, which should be similarly justified. The procedure doesnt end there, as every proposed budget and its alternatives have to be measured in terms of convergenceivity and efficiency consummation, including the results of cost-to-benefits analyses. Moreover, the manager is besides required to present the consequences, in case a majority of the top anxiety members would vote against the proposed cost projection.Its no wonder that ZBB lost its following in its early years, since the forgeion of numerous calculations, justifications, analyses and documentation are indeed too tedious for comfort. But that was in the 70s, when computerization was still in its bud stage and personal computers were unheard of. Under the current business set-up, in which research and data analyses are prevalent, all those requirements can be produced in a jiffy, by simply using business intelligence operation capabilities. Inasmuch as the best budget adhesions are those that are closest to the real thing, zero-based rojections may finally come of age by getting the fight it demand from todays data marts and data warehouses. (Charles, 1995) Pros and Cons of Zero-based-budgeting This budget preparation method is actually a spin-off of the budget plans introduced during the 1920s. Due to the excesses and corrupt practices of local in the overt eye(predicate) officials, the federal government developed a system of cont pealing the disbursements of universal funds by way of a revised budget plan. The success of this method encouraged other industries to adopt t he same system.It was special through the years, along with certain developments in the methods of accounting for manufacturing costs. However, as businesses grew and flourished, the fiscal managers and accountants became overly burdened by the processes involved in developing ZBB plans. Too much time and effort were being wasted in collecting, summarizing and analyzing recorded data, only to be set aside for future implementations, which oftentimes did not materialize. Despite this drawback, ZBB was regarded as a sensible approach because of its high degree of efficiency in cont curlicue costs and maximise increaseionivity.In fact, government vault of heavens and non-profit brasss still make use of the ZBB approach, as it allows severally organization to visualize the submission years doance based on present trends and conditions. In summarizing all documentation to support the master budget, redundancies in initiatives and functions funds in ones chips more visible and are thus eliminated. Although no longer popular, some industrial companies still make use of a zero-based budgeting approach on a per-department or per-project basis.This is particularly true if the departments or projects require a greater degree of cost leveling, inasmuch as their outputs do not directly contribute to business profitability Financial managers today are hardly affected by the re-emergence of this budget approach, as their trainings are basically founded on methodologies that make use of research and data analysis. not only that, the advent of PCs and business intelligence practical applications and tools makes the preparation of supporting documentation as easy as pie, so to speak.All they have to do is click or double-click on their mouses and the BI financial announce writers will simply drill- dismantle, drill-around, and drill-through databases and data warehouses or even from web-based browsers to produce reports that will provide up-to-date information. There is spreadsheet integration and its capability to automate calculations, as sound as the intelligent trees, process diagrams, and balance s perfumecards that can establish hierarchies, workflow mapping and linchpin performance indicators.The drawback that was once attributed to the zero-based budget planning method has fail part of its history, but its usefulness fits perfectly with the methodologies of the 21st century. (Cantoria, 2011) (c)Rolling Budget Businesses are increasingly using scroll budgets. Also called day-and-night budgeting, rolling budgets always involve maintaining a plan for a specified time period in the future. To implement rolling budgets, many advocate leveraging new technological resources, which incourse package.It must be understood that the technology (e. g. , bolt-on software packages) is not the solution. It is a tool by which and an environment in which management can have the opportunity to develop solution sets. Published surveys of financ ial officers of the largest industrial companies in the United States, Australia, Holland, Japan, and the United Kingdom show a number of interesting similarities as well as differences in budgeting practices across countries. (1) First, the use of master budgets is very widespread in all of these countries. other significant finding is that financial managers in many countries distinguish between cost behavior patternsvariable versus fixed costsfor a common reason They want to prepare more meaningful budgets by building flexibility into the model. How do these facts impact the concept of rolling budgets? Rolling budgets always involve maintaining a plan for a specified time period in the future. This result is achieved by adding a new time period in the future as the current time period that ended is dropped. big companies, much(prenominal) as Electrolux and General Electric, prepare strategic plans and then integrate one-year operating budgets that are divided into four-spot- p ull back rolling budgets, and smaller high-tech prevalent companies, such as Keithley Instruments in Solon, Ohio, follow a similar pattern of planning. The annual operating budgets are prepared based upon best estimates of what management expects to occur and wants to achieve during the coming year. Flexibility is built into the process by considering how costs and revenues will change if different levels of legal action occur (e. g. flexible budgeting), and each quarters changes are made to reflect changes in the economic and financial environmentthings such as what the competition is doing, how the economy is spending for capital goods, and any planned changes in their product mix (adding or dropping a product line). In short, sound managers operate an entity with one eye always on the horizon, and a well-prepared business plan as reflected in a flexible rolling budget can be one of the financial managers best tools to assist them in their lineament of planning and controlling the operations of this confederacy.For publicly traded companies, an earnings forecast miss can have an conterminous and devastating impact on helping price. And for both public and private companies, powerful allocation of resources mandates that the organization have the best possible understanding of what the short-term and long-term future brings. The speed of change in todays economy has generated a trend toward adopting continuous forecasting as part of the planning process. While this type of rolling forecast offers many benefits, organizations often have trouble separating their forecast from and coordinating their forecast with the operational budget.Instead of truly forecastingwhich ideally should be a higher-level projectionorganizations end up preparing mid-year or even quarterly re-budgets, with all of the associated effort. The result is a budget that takes too much time and effortnot a forecast that provides vision and direction. Advantages of Rolling budget No More Free muster The result an always-current financial forecast that reflects not only the companys close to recent monthly results but likewise any material changes to its business outlook or the economy.In addition, it provides fewer opportunities for account directors to ride the coattails of past performance. Although traditional one-year budgets are still the norm at most companies large and small, many accountants argue that rolling budgets can be a far more useful tool. Unlike nonmoving budgets, they encourage managers to react more quickly to changing economic developments or business conditions. They admonish what is too often a fruitless focus on the past (Why didnt we witness our numbers? ) in favor of a realistic focus on the future.And they produce forecasts that, over the near term, are never more than a few months old, even when companies are rolling them forward on a quarterly basisthe more common approach sort of than RELs monthly basis. Implementing rolling budgets doesnt necessarily require any fundamental change in the way a company has been doing its budgetsexcept, of course, it no longer does the job just once a year. However, companies that decide to step up to rolling budgets may want to take advantage of the decision to make a change and consider what else they can do to improve the process.After all, if a company can get everyone on board to make such a fundamental change, a further nudge to make the process more telling and efficient in other ways may be possible, too. (Morrow, 2010) The Problem Of Relevance In the view of many accountants, traditional budgets too often are useless because they are out of date short after they are assembled. Assuming that much of the decision making that goes into them gets done in the fourth quarter of the prior year, by the end of the following year, traditional budgets reflect thinking and data more than 12 months old.Not surprisingly, such documents tend to get short shrift from front-l ine managers. In worst-case scenarios, they can even promote behaviors and business decisions that are counterproductive. Consider the real-world example of a Fortune 500 company that has been talking with REL about how it might improve its forecasting to produce better financial results. The company uses a traditional static annual budgeting process in which it sets monthly sales goals for each of its products.If the company misses its sales targets in the first month, product managers will typically push those projected sales into the final quarter of the year. By doing that, corporate management is acting as if the outlook for the full year remains unchanged even though sales were off to a slow start. But if the slow pace continues and product managers begin to realize that their lost sales cant be made up in the last quarter, they start to budget them out over all of the remaining quarters of the year. Frequently, they wind up running massive discounting programs at the end of e ach quarter to hit their annual targets.Fortunately, the company can afford such budget maneuvering because it enjoys relatively high margins on its products, but such manipulation isnt maximizing its return on investment. Acting Rationally The static budget encourages managers to create artificial demand for their products, not end-user demand. In other words, the company stuffs its distribution channel and simply delays future shipments. If the company had a more realistic budget, product managers would be able to act more rationally, eliminating the last-minute forced discounts. Payne, 2010) Not only are static annual budgets restrictive, it turns out that many managers dont really like them. Most of the clients complain that their current planning process is extremely painful and time-consuming. General manager of the Stanford, Connecticut, office of Parson Group, a field consulting firm focused on finance, accounting and business systems. Assuming the client is operating on a calendar year, everyone runs around feverishly in October and November to do budgeting, and then at the end of the process, theyre prosperous to get it over withknowing they dont have to do it again until the next November.Manage The Information Implementing a rolling budget involves more than going through the annual budgeting process four times a year instead of one. Because the time between budgets has been compressed, management must access and process information more quickly than it was able to do in the past. To do that, line managers must arrive more involved in the process and the company must embrace technology that will allow it to quickly capture and disseminate the raw data needed for decision making and forecasting.Most organizations today rely on Microsoft Excel spreadsheets to do their budgeting. They work, but they can be laborious, requiring finance managers to piece together input from all the operations managers throughout the organization. The process was slo w and exhausting, producing a static and reactive product that was built on data that was typically at least six months old. Today, that company uses a especially designed budget planning, forecasting and analysis software product to do the job. (For a list of such software, see the sidebar Software for Budget Planning and Analysis. ) This kind of software makes it easier for managers throughout a company to access, wear and share data on a real-time basis, using the Internet as a communications medium. Managers used to spend a lot of time allocating expenses among different segments of the business. Since the new software automates the process, managers can spend more time analyzing the data. (Swaller, 2010) The Big Picture For public companies, the benefits of more timely and accurate budgets may at last extend beyond operations. Under Wall Streets close scrutiny, meeting earnings forecasts has become more important than ever.A misstep, even one thats just a penny per share belo w expectations, can translate into a sharp stock sell-off and, in the long run, drive up a companys cost of capital. Theoretically, between rolling budgets and predictive accounting, companies can minimize the manageable factors that cause inaccurate earnings projections, Therefore, they would have fewer actual-to-forecast variations, which in turn would help cut down on stock price volatility. Although no budgeting technique can predict the future, these techniques allow companies to get much closer to the ideal.The only holdback is the willingness of a companys managers to use these new technology tools that are now available. Unfortunately, most static annual budget processes fail to provide a clear vision of the enterprises imminent direction. Forecasting allows organizations to close the gap between the overall strategic plan and the detailed operational budget. An ideal planning cycle includes an ongoing forecasting component that flows directly from the overall strategic pl an and integrates with the operating budget. The output from this higher-level planning system then directly impacts the outcome of the detail budget.This principle of a continuous/rolling forecast that drives a target-based detail budget is a key financial component of many organizations highest-level strategic planning process. The Strategic Plan involves many nonfinancial processes (competitive analyses, initiative-focused plans, and the like) and becomes the driver for the rolling forecast. The forecast translates broad-based initiatives into key statistical and operational factors and results. The operating budget, in turn, provides plans and budget-to-actual control functions at the lower levels of the organization (e. g. cost center) some other useful feature of the forecasting system is to visually portray trends of such metrics. For example, a forecast for product revenue might include the historic revenue-per-salesperson ratio and allow a manager to forecast this future r ate, in combination with the expected number of salespeople, in order to determine future revenue (see skeletal frame 2 for a parameter-driven forecasting layout). Statistic- or parameter-driven results provide a useful basis for review of the forecast. (Montgomery, 2010) DISADVANTAGES OF coil BUDGET. 1. It is very expensive because of the elaborate set up of the budget department. . The budget might be so reviewed on such a manner that there will be no significance between the budgeted and actual results. The managers may tune budget to actual and it will not serve as a good yardstick 3. It requires account forecast of changes in economics, political, social ecological and business conditions. In practice this changes may not be ascertainable because of lack of statics. Above is the major limitation of rolling budget. 4. It is very expensive and elusive fro small organization. 5. It is cumbersome for data collection except where computer is in use. (d) activeness Based BudgetingA ctivity based budgeting is an approach to the budgeting process that focuses on identifying the costs of activities that take place in every area of a business or organization, and determining how those activities relate to one another. The data regarding those activities and how they relate to one another is used to establish goals that allow the organization to move forward. By understanding the relationship between all the activities of the organization, it is often possible to create realistic budgets for each department that are more just and in the best interests of the company in the long run.The concept of performance based budgeting is different from the process known as cost-based budgeting. Often, the cost-based approach relies on assessing the actual expenditures connecting with a previous budgetary period, and simply adjusting those amounts based on the current rate of inflation, or to account for changes in the amount of revenue generated. By contrast, operation bas ed budgeting is more concerned with what is being done within the organization, how those actions or activities work together, and then allocating funds to each activity based on how much it will cost to successfully complete those activities. Brimson, 1991) Proponents of activity based budgeting see this approach as more realistic, since it involves looking inward at activities and costs preferably than basing the budget on outward influences. From this perspective, this strategy is understood to create financial forecasts that are more accurate, and thus prompt the organization to make the most efficient use of its resources.As a bonus, the analysis of each activity and its contribution to the ongoing success of the organization means that any activities that do not have the appearance _or_ semblance to relate to other activities within the organization structure may in fact be unnecessary, and can be eliminated without having an adverse effect on the overall operation. Those wh o favor a cost-based approach over the use of activity based budgeting note that this approach does not necessarily allow for the possibility of events such as an increase in the cost of raw materials or the need to replace outmoded equipment.According to this line of thinking, the inward focus of the activity based method only accounts for part of the data needed to develop a workable budget. Only when this inward analysis is coupled with consideration of outside factors that could exert some degree of influence during the coming(prenominal) budgetary period can the organization hope to draft a budget that is truly practical and credibly to meet the needs of the organization over the course of the upcoming period. ( Gietzman, 1992) Disadvantages of Activity-Based Budgeting ComplexityThe many advantages of activity-based budgeting notwithstanding, this technique remains a comprehensive and time-consuming exercise. The process requires identification of activities, estimation of ac tivity output demands, and estimation of the costs of resources needed to provide the demanded activity output. The budgeting of physical inputs and costs as a function of a planned activity requires the use of an activity-cost hierarchy and making estimates on the enjoyment by such activities. Activity-based costing bases itself on defining or analyzing the relationship among costs and activities, which might not always be possible.Even otherwise, the contextual information that plays an important role in shaping the results may not always be available or considered. Success of activity-based budgeting depends on a thorough and in-depth understanding of the business processes and an accurate activity analysis. Not all managers remain competent to perform such tasks, and the consequence distortions make the activity an exercise in futility. Resources Among the major disadvantages of activity-based budgeting is its consumption of organizational resources.Spending too much resource on an analytical function such as activity-based budgeting becomes counterproductive. The complexity of the activity-based budgeting exercise means that it takes extraneous commodious organizational resources in the form of managerial time and money. Such resources, if deployed in a core operational activity, would contribute to a much better bottom line. The broad scope of activity-based budgeting invariably necessitates an activity-based budgeting software, as well as training all managers to use the software and learning how to make correct activity analyses, adding to the resource demands.Duplication A major limitation of activity-based budgeting is that it is not a control budget and as such does not replace the department or line-item budget. Activity-based budgeting only provides supplemental information, and it acts as a nostrum sort of than a tool. It therefore does not eliminate or substitute any process but adds to the administrative functions of an organization. Short -Term Focus Finally, another major activity-based budgeting disadvantage includes its tendency to focus on the immediate and short term and ignore the long term.Activity-based budgeting uses historic data for forecast analysis, which may not always be practical. Focusing on activities that create immediate results might work well in the short term, but might cause long-term damage to an organization. While activity-based budgeting helps the organization if implemented with the correct data, preparing an activity-based budget with distorted data runs the risk of arbitrary budget cuts and creates a dysfunctional organization. (Morrow,1991) Behavior Aspect of BudgetingA main problem involves a variety of behavioral conflicts that are created when the budget is used as a control device. To be effective, the budget must be used by the managers it is designed to help. Thus, it must be acceptable to all levels of management. The behavioral literature on budgeting supports the view that the budget should reflect what is most likely to occur under efficient operating conditions. If a budget is to be used as an effective planning and monitoring device, it should encourage a high level of performance and efficiency, but at the same time, it should be fair and obtainable.If the budget is viewed by managers as unfair, (too optimistic) it may intimidate rather than motivate. One way to gain acceptance is referred to as participative (rather than imposed) budgeting. The idea is to include all levels of management in the budget preparation process. Of course this process must be coordinated by a budget director to go steady that a fair budget is obtained that will help achieve the goals of the total organization. Rahman,2011) Another way to reduce the behavioral bias against budgeting is to recognize the concepts of variation and interdependency when using the budget to evaluate performance. Recall from our discussion of the statistical control concept in that there is var iation in all performance and most of this variation is caused by the system , (i. e. , common causes) not the people working in the system. The concept of interdependence refers to the fact that the various segments of a company are part of a system. Inevitably, these segments, or subsystems influence each other.Failure to adequately recognize the interdependencies within an organization tends to cause behavioral conflicts and motivate participants to optimize the performance of the various segments (subsystems) rather than to optimize the performance of the overall system. THE BEYOND BUDGETING MODEL PRIVATE SECTOR In the private domain, managers are forced to consider current and future opportunities and threats, particularly where rolling monthly forecasts of financial performance operate together with a focus on other non-financial value drivers.In essence, the beyond budgeting model entails devolved managerial responsibility where power and responsibility go hand in hand. The view held by proponents of the beyond budgeting model is that the following benefits may accrue as a result of its successful application by management (Johnson,1995) * It creates and fosters a performance climate based on competitive success. Goals are hold via reference to external benchmarks as opposed to internally-negotiated fixed targets. Managerial focus shifts from beating other managers for a slice of resources to beating the competition. It motivates people by giving them challenges, responsibilities and clear values as guidelines. Rewards are team-based, in recognition of the fact that no single person can act alone to achieve goals. * It devolves performance responsibilities to operational management who are closer to the action. This uses the know-how of individuals and teams interfacing with the customer, which in turn enables a far more rapid adaptation to changing market needs. * It empowers operational managers to act by removing resource constraints. Key ratios are set, rather than detailed line-by-line budgets.For example, gearing and liquidity ratios may be used to show there is enough cash in the bank to meet liabilities. Local access to resources is thus based on agreed parameters rather than line-by-line budget authorisations. This is aimed at speeding up the response to environmental threats and enabling quick exploitation of new opportunities. * It establishes customer-orientated teams that are accountable for profitable customer outcomes. These teams agree resource and service-level requirements with service departments via the establishment of service level agreements. It creates transparent and open information systems throughout the organisation, which should provide fast, open and distributed information to facilitate control at all levels. The IT system is crucial in flexing the key performance indicators as part of the rolling forecast process. THE PUBLIC SECTOR The legal framework of public sector organisations would probabl y block such a system being introduced. As with all alternatives, the success of a particular process depends on the needs of the individual organisation.The alternative of the beyond budgeting model places considerable emphasis on the need for organisational, managerial and pagan changes in order that it may be successfully applied by organisations. This will present considerable doingsal challenges and individual managers might become overwhelmed by the complexity of decision-making in such an unregulated decision-making environment. In the public sector, the budget process inevitably has considerable influence on organisational processes, and represents the financial expression of policies resulting from politically motivated goals and objectives.Yet the reality of life for many public sector managers is an increased pressure to perform in a resource-constrained environment, while also being subjected to growing competition. In essence, a public sector budget * establishes the level of income and expenditure * authorises that expenditure, once agreed, out of the planned income * acts as a control on expenditure and income * communicates policies and plans * focuses attention on the future * motivates managers and staff. While these issues may be common with the private sector, a number of issues arise which are specific to the public sector.For example, UK local authorities are prevented by fairness from borrowing funds for revenue purposes or budgeting for a deficit. If the beyond budgeting model is to allow greater granting immunity for managers then it will take a considerable change of mindset in the public sector to achieve the flexible agenda envisaged, especially where such flexibility would involve considerable and increased representation to managers. One wonders therefore, from a behavioural perspective, if such managers are capable of making this change, as it would entail the adoption of a radically different approach.Local authority fina ncial regulations also tend to prevent the transpose of funds from one budget head to another (otherwise known as virement) without compliance with various rules and regulations. These rules (expressed in the financial regulations of public sector organisations) will be consistent with the policies of the organisation and are designed to prevent expenditure on items such as permanent staff where such costs would go beyond the budget year and represent a commitment of future resources.Budgets in the public sector tend to concentrate on planning for one financial year ahead. Attempts are being made by UK interchange government, through the comprehensive spending review, to place an emphasis on the longer-term. However, considerable difficulties exist within the individual organisations that make up the public sector when creating a budget system that reflects longer-term objectives and goes beyond the annual cycle. It also remains to be seen how the relatively new system of resource accounting in central government will fit into the budgeting framework.Traditional methods of budgeting in the public sector centre on the bid system and incremental budgeting. These approaches focus on changes at the margin and generally reflect acceptance of the budget base from the previous year. This is partly a reflection of the size and complexity of public sector organisations, but also the internal political power of large departments, which protect their positions through their relative strength. Bid systems also minimise conflict, as debate and power struggles are only concerned with the incremental items.More advanced approaches are represented within financial planning systems, and include such concepts as zero-based budgeting and planned programme budgeting systems with a timeframe greater than one year. Whether the public sector can adapt to the concept of greater flexibility which lies at the heart of beyond budgeting remains a matter of ongoing debate. Such an ada ptation would require a mindset which not only moves away from control but also requires a reduction in the internal political power of large departments which has been at the heart of public sector budgeting for many years.The need to generate improved performance essentially considered the driver for the beyond budgeting model is present in the public sector evidenced in initiatives such as key performance indicators and best value plans. But this is not matched by a desire for the flexibility inherent in the model. In terms of beyond budgeting, managers in such organisations are likely to remain constrained by the inability of their organisation to change. Finally, the behavioral conflicts associated with budgeting are reduced by using flexible budgets when evaluating performance Other factors affecting behaviourDysfunctional behaviour may be caused by the following budgetary problems Budget targets that are perceived by employees as too difficult to attain will result in res entment and a feeling of stress. Budget targets that are perceived by staff as too easy to achieve do not provide a challenge and may lead to a slipshod performance by staff. Managers may experience a loss of autonomy by being hemmed in by the budget and not having sufficient flexibility to use their own initiative. Managers may become narrow minded, focusing only on their own department, and create disadvantages for the organisation as a whole. The emphasis on financial goals to the detriment of non-financial goals may havea debilitating effect on the organisation. Budgetary slack or sometimes it is referring to budgetary bias, is a common process where implementer intentionally underestimates revenue or overestimates expenses in the tight budget. Managers may attempt to create budgetary slack in three ways. Managers may deliberately underestimate the production or sales budgets potential. For example, the sales budget for the month of July is RM 1 gazillion. If the manager is able to achieve the target budget then the sales budget for the following month will be increases to RM 1. million. Manager creates budgetary slack by depreciate the budget so that the budget for August will be easier to achieve although they are able to hit the tight budget. Manager may also attempt to achieve slack by cost overestimation. They by choice used more than the budgeted expenditure so that the budget will be increases for the following months. After that they spend less than the budgets to shows that they have improve in their performance. For instance, the cost budget is set to be RM 1 million in January. Then the manager spends RM 1. 2 million in their expenditure so that the cost budget will be increase to RM1. million in February. Subsequently, they spend only RM 1. 1 million in March which is RM 0. 1 million lesser than February to prove that they have better performance. Moreover, manager may use up all the budgets to pretend that there is no slack in the recent budget. Manager may waste his extra cost budget on non-essential expenses. Let say the cost budget is RM 2 million for March, the manager will try to finish his readjustment although he only spend RM1. 8 million. This may cause by the fear of the manager that the future budget will be reduces unless the allowance is fully utilise. Rahman,2011) We see the behavior aspect of budgeting as having particular relevance for knowledge-based companies which are increasingly a feature of a developed economy. Other companies may see specific benefits in such a system, given the rapidly changing environment in which they also operate. These changes will not be introduced without conflict and difficulty due to the challenges faced in introducing change. Such challenges may be beyond the achievement of the public sector, due to the expression in the budget of politically-motivated policies and objectives eveloped within a complex legal and financial framework. What we can say, however, is that if we are to see the successful application of the beyond budgeting model in both private and public sectors, then this must be underpinned by a considerable organisational, cultural and managerial change. Otherwise it is unredeemed to failure. (John, 1995). References * Brimson, J&Fraser, R. (1991), The Key Feature of ABB, 42-43 * Cantoria. c. s, (2011)Walking Through an Example of Creating a Zero-Based Budget * Gietzman, MB,(1992) The Development and Design of An Activity Based Budgeting System, Initial Experience. Johnson, HT. (1988)Activity Based InfromationA blue Print for World Class Management. 23-30 * Johnson, S. (2005), Beyond Budgeting, Retrieved from, http//www. acca. co. uk/students/acca/exams/p5/technical_articles/2950520 * Lynn, M. P, Madison, R. L,(2004) A closer look at rolling budgets the challenges associated with an effective implementation of rolling budgets are management challenges, and software technology can only become part of the solution when managers are ready to use it to call down their decision making * Montgomery,P. 2010) Effective rolling forecasts Make sure your projections are high-level strategy and not just a Rehash of the operating budget. (Budgeting/Forecasting). * Morrow, M & Connolly,T. (1991)The Emergence of Activity Based Costing. 38-43 * Randy Myer(2001), Budget on a Roll, Retrieved from http//www. journalofaccountancy. com/Issues/2001/Dec/BudgetsOnARoll. htm. * Rahman, K. A. (2011) The Pattern of Behaviour in Response to Budgeting. * Sargent,Charles W. PH. D. (1995), Zero-Base Budgetingand the library, http//www. ncbi. nlm. nih. gov/pmc/articles/PMC225295/pdf/mlab00085-0055. pdf