Greats Gatsby essays

Greats Gatsby essays A dream is defined in the Webster's New World Dictionary as: a fanciful vision of the conscious mind; a fond hope or aspiration; anything so lovely, transitory, etc. as to seem dreamlike. In the beginning pages of F. Scott Fitzgerald's novel The Great Gatsby, Nick Carraway, the narrator of the story gives us a glimpse into Gatsby's idealistic dream which is later disintegrated. "No- Gatsby turned out all right at the end; it is what preyed on Gatsby, what foul dust floated in the wake of his dreams that temporarily closed out my interest in the abortive sorrows and short-winded elation's of men." Gatsby is revealed to us slowly and skillfully, and with a keen tenderness which in the end makes his tragedy Jay Gatsby is a crook, a bootlegger who has involved himself with swindlers like Meyer Wolfsheim, the man who fixed the 1919 World Series. He has committed crimes in order to buy the house he feels he needs to win the woman he loves. In chapter five Nick says, "...and I think he revalued everything in his house according to the measure of response it drew from her well-loved eyes." Everything in Gatsby's house is the zenith of his dreams, and when Daisy enters Gatsby's house the material things seem to lose their life. Daisy represents a dreamlike, heavenly presence which all that he has is devoted to. Yes, we should consider Jay Gatsby as tragic figure because of belief that he can restore the past and live happily, but his distorted faith is so intense that he blindly unaware of realism that his dream lacks. Gatsby has accumulated his money by dealings with gangsters, yet he remains an innocent figure, he is extravagant. Gatsby is not interested in power for its own sake or in money or prestige. What he wants is his dream, and that dream is embodied in Daisy. Ironically, Daisy Buchanan, is a much more realistic, hard- headed character. She understands money and what it ...

How to write a great two-page resume

How to write a great two-page resume For decades, there were some hard-and-fast rules about how you should write a resume: good-quality stationery, a rigid reverse-chronological format, only one page long. But as hiring and applying have changed over the past 10-15 years by going digital, so have those rules. What the â€Å"rule† now comes down to is this: your resume should be a lean, mean snapshot of your professional life. Most resumes are read either by robots or people using different devices, so the length is now much less of an issue. After all, an applicant tracking system doesn’t care how long your resume is- it cares about what’s in it. So let’s walk through some strategies for crafting a great two-page resume.4 steps to writing a long resume to get you hired1. Focus on content over lengthUnless you’re making an academic CV or an IMDB page, you don’t need to include everything you’ve ever done. That said, one page can feel like an artificial constraint. The happ y medium is expanding slightly to go in-depth where necessary (like your skills or your work experience) without having to obsess over fractional font sizes and margins that end up looking ridiculous. Tailor your work experience bullet points to the job you’re applying for now, including only relevant information.With two pages you have a bit more space to play with, but you should still give careful consideration to which elements you want to include. For example, two pages may give you more space up front to craft a significant summary statement instead of a pithy one-line objective. Use your extra space to make your narrative even clearer.2. Use the extra space to your advantageToo much white space can make a resume look skimpy, but some white space is also key for readability. Even if your resume goes through automated system to identify it for further rounds of review, it will (ideally) make it to a pair of human hands at some point. This means it has to be functionally good, but also presentable. Use your two pages to create a clear outline, with well-defined bullet points that are concise and easy for any reader to follow.Resumes that look like solid bricks of text often end up in the â€Å"I don’t have time for this† pile, so an eye-catching, highly readable format will help you position your resume well. Remember that the average hiring manager spends mere seconds looking at a resume to start, so you want to grab and keep attention any way you can. Boosting readability is an easy way to do this.3. Make your resume a cohesive documentYou don’t need to put your full contact info on each page, but it’s not a bad idea to include page numbers in a footer or a header, with your email address on the second page. That way, if your resume gets printed but the pages are somehow separated, the reader won’t be left mystified about why your work experience suddenly leaves off in the middle of 2015.4. Make sure you’re telling a storyYou’re asking the reader to stick with you through more than one page of text, so it’s important to stay on message and make sure you’re using every inch of that space to sell yourself. Start your resume by setting a clear message (again, a summary statement or an objective really helps here), and make sure that every section of your resume supports that story.A two-page resume is an opportunity to expand on your experience and achievements, and declutter your crowded one-page resume. As long as you pay careful attention to what you’re including and how, it can be a great asset for your job hunt.

ASSIGNMENT 1-POLSC 440 Essay Example | Topics and Well Written Essays - 1250 words

ASSIGNMENT 1-POLSC 440 - Essay Example The constituent states of Yugoslavia on the other hand were determined to ensure that they pursued their own nationalist agenda through the acquisition of complete independence from Belgrade. Many of the individuals in these states felt that they were marginalized in the Serb dominated Yugoslavia and wanted to ensure that their own interests were protected and to achieve this, they all wished to have their own independence. The war which developed as a result, especially after the coming to power of Slobodan Milosevic as the Yugoslav president, was extremely complex with many of those involved included the members of various ethnic groups either making alliances or fighting against each other to ensure that they achieved their aims and objectives, however obscure they were. When these wars finally came to an end in the late 1990s, they left the successor states of Yugoslavia in dire economic hardships from which it took them years to recover. There is wide agreement, however, that th e cause of the Yugoslav war was as a result of the development of Serbian nationalism in a state which was ethnically diverse hence the wars of self-determination that resulted. One would suggest that it was the Serbian religious mythology, extreme nationalism, and racist theories which contributed to the occurrence of the war in Yugoslavia. ... The Serbians were the dominant people within the Yugoslav federation and if this state were to collapse, then they would be the biggest losers since their influence over the other ethnic groups in the federation. After Slobodan Milosevic became the Serb leader and by default the leader of the Yugoslav federation in 1987 after a difficult struggle against more powerful member of his party, he encouraged Serb nationalism not only in Serbia but also in the other states in which large Serb communities lived (Vladisavljevic 183). When Croatia, Slovenia, and Macedonia declared independence from Yugoslavia in 1991 these three states came to be recognized at the international level and this did not sit well with the government in Belgrade. In the same year as these states declared their independence, there followed fierce fighting between the mainly Serb Yugoslavian army and Croatia in Belgrade’s attempt to hang on to some of the territories in Croatia and when this was not successful , it turned its attention to territory in Bosnia. A sign of the escalation of war took place in 1992 when the Serb army started shelling the National Library of Bosnia-Herzegovina in Sarajevo and in the process, over a million books, more than a hundred thousand manuscripts and rare books, and centuries of historical records were destroyed. Many historians who have studied this period consider this move to have been a systematic campaign of cultural eradication. In one of the events that took place during the war, Serb troops and paramilitary units descended on the town of Srebrenica in Bosnia and began shelling it besieging civilians within it. The United Nations peacekeeping mission in the town which consisted of French

Evaluate the Relation Between the Media, Politicians and Big Donors in Essay

Evaluate the Relation Between the Media, Politicians and Big Donors in UK - Essay Example The big donors provide the huge funds for the politician’s campaigns with the aim of influencing some policies or deals when the politicians attain official or elected positions (Koss 17). With these few examples, it is apparent that there is a relationship between big donors, politicians and the media. In politics, the media has direct impact or influence on the public, as it conveys all the political messages required to sway the public in a particular direction. Therefore, for the politicians to be successful in their political bids, they have to be intertwined with the media. This is not unique for the United Kingdom, since other politicians running different affairs in other countries practice the same. The media is the main source of news for every person in the United Kingdom, therefore, making it an important tool in furthering political agendas. It influences the public immensely by swaying their perception about different politicians. The media also helps in exposing scandals that may be detrimental to some politicians’ career (Dean 12). Take the example of the United Kingdom parliamentary expenses scandal that was exposed in 2009 by the Telegraph Group. The Daily Telegraph published copies of the expenses records, which proved that members of parliament had misused the taxpayers’ money through bloated allowances and expenses. The media focused on the scandal, thus provoking anger among the citizens who demanded for the resignation and prosecution of the members of parliament involved in the scandal. The immense power of the media was demonstrated, as it was able to inform the people about secret mischievous dealings that were happening in parliament. The media was able to invoke anger in the public and create the image of a failed legislature. Owing to the media, the public lost confidence in some politicians; therefore, creating pressure for the

The murder of Duncan on Macbeth Essay Example for Free

The murder of Duncan on Macbeth Essay To what extent is it fair to place the main blame for the murder of Duncan on Macbeth? It is obvious that Macbeth did actually kill Duncan, but is Macbeth really to blame for his actions? There are many other factors to take into account. One reason for Macbeths actions is that he was under a lot of pressure from other people and changes in his life. Also there maybe a supernatural element to take into account for the killing of Duncan by Macbeth, which may have influenced Macbeths decisions. There also maybe of coarse, no-body else that could have influenced Macbeth and just Macbeth himself. Or maybe all of the different pressures and influences combined together, making one mass attack on Macbeths mind. The blame for the murder of Duncan could be placed on anyones shoulders, but who do we blame specifically? Do we blame Macbeth, Lady Macbeth, The Three Witches, or was it the atmosphere and society of the 11th century? The most obvious person to blame for the murder of Duncan is Macbeth. This is because he actually took hold of the knife and stabbed Duncan. Therefore he should be and feel responsible for the murder. His motives for the murder are that if he kills Duncan then he will be made king of Scotland. He believes strongly in the afterlife, but still doesnt care about what happens to him when he dies, may it be of old age, or of murder also. All he cares about is becoming king. He backs that up by saying: Wed jump the life to come. It is his high ambitions that drive him into murdering Duncan. But, surely Macbeth knows that killing Duncan is a treasonable offence, and he could also be killed for it. He would lose everything because it would be obvious that Macbeth killed Duncan. This is because no-body else would have the right motives. He would lose his titles of Thane of Glamis, and also when he became Thane of Cawdor, he would lose that too. So he cannot really afford to commit the murder. This is where the argument of whether Macbeth is mentally ill comes into play. A sane person wouldnt risk his life and livelihood like that. His normal personality is that of a human being that hasnt got it in his personality to kill someone who hasnt done anything to harm him. Macbeth is able to kill a man on a battlefield, but that is a totally different situation. On a battlefield you dont know the person you are about to kill, and he is also prepared to kill you also, so it is like killing in self-defense. But by killing Duncan, it is killing in cold blood, someone that is asleep and has no defense. A split personality perhaps, where one minute he is nice, and wouldnt hurt a fly and the next minute he is a cold-blooded killing machine. You could even say that he is slightly sycophantic towards Duncan. Even Duncan himself says that Macbeth is loyal: What he hath lost noble Macbeth has won The word noble says it all in that line. Macbeth has the respect of the King, and so has won the position of Thane of Cawdor. Lady Macbeth or The Three Witches could also have influenced Macbeth into killing Duncan. The Three Witches prophesised that Macbeth would become Thane of Cawdor, and then King. They say: FIRST WITCH: All hail Macbeth, hail to thee, Thane of Glamis! SECOND WITCH: All hail Macbeth, hail to thee, Thane of Cawdor! THIRD WITCH: All hail Macbeth, thou shalt be King here- after! Macbeth was already Thane of Glamis, so that doesnt count as a prophecy, but he wasnt Thane of Cawdor when The Witches spoke to him, but then Ross and Angus came from the battle with the Norwegians, and told Macbeth that he was Thane of Cawdor because Sinel had been killed in battle. So the witches first prophecy had come true. That is when Macbeth fell into The Witches trap, or spell, or whatever you wish to call it. He decided to trust The Witches, so he expected that Duncan would die soon, whether it be of old age or by murder, but the prophecy did not come true. So Macbeth decided to kill Duncan himself, to make the prophecy come true. He was greedy, because the witches forced Macbeth into killing Duncan through temptation. But, Macbeth could have backed out at any point along the road to the murder. Lady Macbeth influenced Macbeth by putting so much pressure onto Macbeth to kill Duncan, to give her and Macbeth a better life. Macbeth gets pushed around by her, and does whatever she tells him to. This may have caused Macbeth to murder Duncan, but again, Macbeth could have backed out at any point. Lady Macbeth first finds out about The Witches prophecies when he writes her a letter. He writes this letter because he knows he needs somebody to push him to kill Duncan. She drives him to the crown, and therefore acts as a catalyst to Macbeth. She bullies his and uses emotional blackmail against him. She knows that he has good positive morals, and so she has to push him. She ridicules him by saying: When you durst do it, then you were a man; And to be more than what you were, you would Be so much more the man. This basically means that when he dared to do it, then he was a man. This is insulting towards Macbeth, because she knows he is a warrior and is mocking his bravery. She also answers every objection that Macbeth has against the murder, and tries to motive his with her answer. Macbeth says this: If we should fail Lady Macbeth then immediately jumps in by saying: We fail? There is a hint of surprise in that reply, surprise about Macbeth, of him thinking that they will fail. But Lady Macbeth could also be implying that if they get caught, then Macbeth should get all the blame. Macbeth also doesnt believe that they will be able to cover up the murder successfully. Lady Macbeth objects to this lack of optimism by saying: Who dares receive it other, As we shall make our griefs and clamour roar Upon his death? This suggests that no one will dare believe anything else (this is referring to the daggers planted on the soldiers), because Lady Macbeth and Macbeth will mourn so much that everybody will think that the couple is genuinely upset. Lady Macbeth also organises the finer points of the murder. When Macbeth come back from the murder scene with the daggers, she is annoyed with him because he is being careless. She then has to plant the daggers onto the soldiers herself because Macbeth is too scared of getting caught. The reason why Lady Macbeth is pushing so hard is maybe because she is possessed. She actually asks to be possessed by Demons or Spirits. She says: And fill me from the crown to the toe top-full Of direst cruelty She is asking to be possessed because then she will be able to lose here feminine side and become cruel and greedy. These evil spirits may be connected to The Witches. Macbeth first meets The Witches after the battle with Norway, and they predict that he will become the Thane of Cawdor and then King. When the first prophecy comes true, Macbeth and Banquo are extremely surprised. We can tell this because Banquo says: Can the devil speak true? This shows us that they did not expect The Witches to be telling the truth. Then Macbeth goes into deep thought about the second prophecy. Banquo tells us this when he says: Look how our partners rapt We could say that Macbeth is thinking that it is his destiny to be King, and therefore King he must be. After this point Macbeth is always thinking about the second prophecy and whether to do anything about it or not. The Witches made him fell like this and so must take some of the blame. The Witches also may have contributed to the murder of Duncan because they were making some kind of spell onto Macbeth at the start of the play. There is obviously some kind of sorcery going on in this first scene because the First Witch says: I come Greymalkin! A Greymalkin is a greycat, which is a spirit associated with the Devil. The Witches would not call to this demon if they werent planning on evil spells, and in this context Macbeth is surely going to be involved. Also, The Witches obviously arent bluffing about their power, because they then hovered off, which is a tricky thing to do if you arent a witch. This proves their power and their strength for the rest of the play. We fist get an idea of what the atmosphere is like in 11th century Scotland when Macbeth and Banquo appear. Macbeth says: So foul and fair a day I have not seen. There is a contradiction here, because a day cannot be foul and fair at the same time. But what he may mean is that the weather is bad, but because of the victory over the Norwegians, it has made his day good. Perhaps The Witches made the weather bad with their evil presence. In the 11th century, it was not unusual for highly respected people to get murdered, so that other people could climb higher up the ranks. Macbeth may have just been following the custom of that time. The atmosphere of the 11th century is evidently that of an evil, brutal place. I conclude that Macbeth should take the main blame for the murder of Duncan. He actually committed the murder and let ambition and greed rule him, despite knowing the consequences. I think that the other three factors are less important, but acted as catalysts, working alongside the main factor. If the other three factors were taken away, then the murder would have still occurred, but not as quickly.

Anti Death Penalty Essay -- essays research papers fc

Disasters in Death Introduction I. Roosevelt Collins, a black man in Alabama, was convicted of rape, sentenced to death, and executed in 1937. Roosevelt testified that the â€Å"victim† who was white had consented to sex, which caused a near-riot in the courtroom. The all-white jury deliberated for only FOUR minutes. Later interviews with several jurors revealed that although they believed the act was consensual, they also thought that he deserved death simply for â€Å"messin’ around† with a white woman. Even the judge, off the record, admitted his belief that Roosevelt was telling the truth, QUOTE: â€Å"An innocent man went to his death.† Horace Dunkins was executed on July 17, 1989. His attorney never told the jury he was mentally retarded, with an IQ estimated at 65. When newspapers reported this several years later, one juror told the press she would not have voted for the death penalty had she known of his retardation. The accomplice to this crime w as given a life sentence. II. Everyone has their own opinion of the Death Penalty. The problem is, most United States citizens do not have the facts. As long as the death penalty is a form of punishment, we all should be aware of this information†¦the correct information, and not just what crime the â€Å"Dead Man Walking† committed. III. Myself, Chandra, Steve, and Geoff have done extensive research on the subject of corporal punishment and will discuss those findings with you today. IV. The Death Penalty is a costly, immoral, and imperfect form of punishment. Before Americans chant â€Å"Death† for a moral wrong, we should make sure that we are right. V. Today we will discuss some of the problems with the death penalty, solutions and alternatives to it, and even give you a glimpse into how our future America will be if we continue this immoral deterrent. Chandra will share with us three of the major problems with the death penalty. Steve will discuss some soluti ons and alternatives to corporal punishment. Finally, Geoff will give us some insight how the death penalty has failed as a deterrent and will continue to poison our lives in the future and what we can do to change things. Transition: Chandra will begin by explaining three major concerns with the death penalty. Body of Speech I. First Main Point (Need-Problem): The Death Penalty has three major problems: the cost, immoral issues, and erroneous executions. a. Supporting ... ...h this†¦According to a webpage from ACLU Marquis de Lafayette, speaking to the French Chamber of Deputies in 1830, years after having witnessed the executions of the French Revolution said this†¦ "I shall ask for the abolition of the punishment of death until I have the infallibility of human judgment demonstrated to me." I couldn’t have said it better than that. Bibliography References: Alternatives to the Death Penalty. [Online}. www.cuadp.org/altern.htm. (1998). Amnesty International USA. [Online]. Amnesty International Inc. www.amnesty-usa.org/abolish/index.html. (1999, November 23). Appeals Unlimited. [Online]. Appeals Unlimited/AUSoft. www.appeals.com/ deathpenalty.html. Campaign to End the Death Penalty. [Online]. www.nodeathpenalty.org/fivereasons.html. (1999, October 1). Economics of Capital Punishment, The. [Online]. www.mindspring.com/~ phporter/econ.html. (1999). Death Penalty Focus. (1999, April 24). Cost of the Death Penalty and Myths and Facts. [Online]. www.deathpenalty.org. (version on November 18, 1999). Illinois Wrongful Capital Murder Convictions. [Online]. www.sun.soci.niu.edu/~critcrim/wrong/illmurder.html. (1999, February). Word Count: 1622

China Managed Float

Their low cost productions have made China favorable for foreign company to produce goods for export. However, due to excessive buying and selling of US dollar, US is suffering from an increasing trade deficit. The manufacturing companies in US cannot compete with Chinese imports due to the relatively low product cost. Many of them become Jobless. The US government tried to persuade China into using a more flexible exchange rate policy to increase the Yuan currency. In year 2005, the china government finally bowed to the pressure and they have taken a more flexible exchange rate policy.The Yuan was allowed to move at a certain percentage each day against other currencies. The US government will place a higher tariff on Chinese imports if they are not depreciated further against the dollar. Question 1 Why do you think the Chinese government originally pegged the value of the Yuan against the U. S. dollar? What were the benefits of doing this for China? What were the costs? The Chinese government pegged the Yuan currency against the U. S to control the value of its currency. By doing so, China keeps its Yuan value lower than the U. S. alue. Furthermore, China originally pegged its Yuan value against U. S. s the U. S. dollar is considered as highly reliable financial instrument in the global market. In order for the country to become an export driven economy, the undervalued Yuan will attract more exports from foreign country. The china government also believed that a fixed and stable currency is crucial for the development and growth of the industry. There are many benefits China gained from holding its currency to foreign market. They gain competitive advantage with their low currency.As Yuan currency is undervalued by almost 40%, their exports will be less expensive making it favorable for the foreign company to invest. With this advantage, the profit seeking companies are attracted to invest in China as they have cheap labor and raw material. In addition, due to the government using managed float policy, the currency value is not affected by supply and demand of a given currency. Therefore, the country will not easily get affected with economic fluctuations as the government regularly buy or sell its currency to influence its short term exchange rate.This condition is ideal to encourage investment as it reduces fluctuations and risk. Fixed exchange rates enable firms to make decisions and plan ahead. All of these will help o boost china growth and development. There are disadvantages of using this strategy to both China and U. S. In order for china to maintain its currency as low as Due to excessive export, the country also may face the risk of natural resources depletion. Since China holds most of the global manufacturing, they might use up all the country natural resources in the long run. The U. S also faces a trade deficit as its imports are greater than exports.In addition, the trade deficit is also caused by large amount of U. S do llar being held by foreign nation. A greater trade deficit is unhealthy for the economy as it can lower the currency. Since production cost in China is cheaper, many local manufacturing companies in U. S suffer as it cannot match with the low price offered by china. This causes many U. S manufacturing companies to shut down or lay off workers to cover their expenses. Question 2 Over the last decade, many foreign firms have invested in China and used their Chinese factories to produce goods for exports.If the Yuan is allowed to float freely against the US dollar on the foreign exchange markets and appreciates in value, how might this affect the fortunes of those enterprises? If Yuan is allowed to float freely, the currency will appreciate. As the Yuan strengthens, the foreign firms that invested in china and used china as its manufacturing factory based will not gain any benefits on this. Most of the company invested in china because of its stable and relatively cheap currency in ord er to skim maximum revenues. China, which is favored by its low cost labor, will no longer be made possible if the Yuan currency increases.When the Yuan currency increases, the cost of material, labor and export will increase. Therefore, the production cost will be higher. The foreign company might not be able to sell its product at their usual price and it will affect the company profit margin. They might have to increase the price of the product in order to get the same profit. The increase in price of the product will not please the customers. It will cause a decrease in demand for china made product as they are known to produce goods at lower prices. The customer might shift its preferences with other cheaper substitute.This is not good for the company as it reduces sales and can affect their investment. Mattel for example, which is famous for its Barbie doll brand, outsources nearly 70% of its toy production from China. However, if the Yuan increases, it would result in an incr ease in the U. S dollar. Therefore, the profit margin for Mattel will fall as it has increase in product cost. However, the increase of Yuan currency also raises the Chinese standard of living. The Chinese gain more purchasing power and foreign company can direct its sales towards china market.The company can earn higher profit due to China large population as a substitute for the export market. The foreign company seeking for a lower product cost will have to shift its production to other low cost country in order to maintain its profit. Question 3 How might a decision to let the yuan float freely affect future foreign direct investment flows into China? By letting the Yuan float freely, China will become richer. Besides that, it could increase the foreign direct investment too. This will increase the Chinese economy and Chinese people's purchasing power.Foreign investor will take advantage of the growing China economy because of the higher buying power. Besides that, a freely floa ting Yuan would result to currency appreciation and significant decrease in the demand for Chinese exports. The people who make money of Yuan increased the value of their properties in China increased. If China were to abandon its peg, that could result in a slowdown in its exports. Question 4 Under what circumstances might a decision to let the yuan float freely destabilize the Chinese economy? What might the global implications of this be?A freely floating Yuan can increase the value of China's currency and lower the demand for export. Lower demand for export could mean lower Jobs available and thus higher unemployment. Higher unemployment can lead to domestic unrest and if not controlled to economic destabilization. The idea of keeping Yuan low in value on the global market is for other countries to buy China's exports. This will boost the China's economy. If China no longer provide for the world, all of the other countrys economies will suffer. If Yuan is allowed to float, China will see some of its manufacturing slow as companies lose the benefit of cheap Yuan exports.A stronger Yuan would give the Chinese more buying power, which might benefit foreign investors. If the raise of Chinese Yuan will push up inflation, China makes everything and not only supplies to US, but all over the world. Raise of Chinese Yuan means raising everyone's living cost in a chain Just as the cell phone wire that make in China gets more expensive, your phone cost more, the pizza store who uses phone a lot ncrease the fee of pizza. It will only give a big inflation to all of us (people lives in US. ). Now, people in US are more in demand of low-budget products.Question 5 Do you think the U. S. government should push the Chinese to let the yuan float freely? Why? Chinese legislature basically pegged the worth of the Yuan against the US dollar as an endeavour to rival the US and whatever is left of the world. US dollar was the strongest in the worldwide business. The profits for C hina were that their Yuan might stay week. Their fares might remain modest while their economy thrived on preparation for the US economy. The expenses for China were that they needed to trade for US dollars each month and that their trade was the US shortage.The US dollars development will influence the China's economy either way. The US legislature shouldn't prod the Chinese to let the Yuan float openly. Depending on if the Yuan float unreservedly, it was able to build regulate backing streams into China. An unlimited rushing Yuan makes China wealthier. This will support the Chinese economy and make the Chinese individuals' acquiring power higher. Due to, the higher getting power, different investors will look to profit from the developing Chinese economy (unique87, 2010). Question 6 What do you think the Chinese government should do?Let the yuan float, maintain the peg, or change the peg in some way? In 1996 Chinese money got convertible yet strict controls made it challenging to clandestine the Yuan to different coinage and between 1994 and 2005. To keep the Yuan from climbing against the dollar the midway bank purchases a large portion of the different money that streams into the nation from fares and outside transaction from the nation's business banks and trade them to Yuan. To avert the aforementioned finances from dropping in the oney related framework and fuelling swelling, the centremost bank issues treasury bills to money related foundations.In 1994, China cut the Yuan's worth by 30 for every penny and received a maintained buoy framework. In 1997, throughout the Asian fiscal emergency, the Yuan was pegged to the U. S. dollar. The conversion scale for the yuan was 7. 97 in 2006, 8. 19 in 2005, and 8. 27 in 2002, 2003 and 2004. Numerous exiles need to see the Yuan buoy, with the intention that it reflects its correct esteem and makes Chinese merchandise and labour more costly. They contend the flat Yuan gives Chinese endeavours a crooked point of int erest and akes it hard for makers in different nations†unable to match the level costs of Chinese imports†to contend.The U. S. Secretary of the Treasury has flown out to Beijing particularly to score concessions on this issue yet has Just been given bewildering guarantees that the Yuan will be permitted to buoy openly at a certain time sometime later. The quality of the Yuan is situated by the State Council not the mid bank. The Chinese legislature is agonized over authorizing the development of money crosswise over fringes, fuelling theory blast like the kind that accelerate Asian nvestment emergency in 1997.It additionally contends it ought to gets in banks in place before it can permit the Yuan to buoy; it ought to uphold development to balance work misfortunes in the state-claimed ventures; and coin soundness profits not Just China however each nation that exchanges with China. In April 2006, the Chinese administration issued regulations that made it simpler for Chin ese to contribute abroad and Chinese associations to purchase remote trade. The move was needed to create more surge of strange money and diminish upward force on the Yuan (Hays, 2012).

Kohls 2013 Annual Report Essay

The decision to buy, sell or hold Kohl’s stock is a difficult one. Their 2012 financial statements reflect a descending trend in cash, which may be a positive indication of the company reinvesting funds back into the company and distributing dividends to shareholders. However, their financial statements also reflect an increase in total liabilities, which may be a negative indication of more leverage being used to finance the company. The more leverage the company has the greater the financial risk. In the final analysis, investors should buy Kohl’s stock. Kohl’s stock is affordably priced and the company has extraordinary growth potential. Outlined below are the factors that were taken into consideration before deciding if this was a financially healthy company to invest in. DuPont return on investment (ROI) can simply be defined as: â€Å"A primary measure of a firm’s profitability. † (Berman, 2006) DuPont ROI is an â€Å"expansion of the basic ROI calculation that factors in profitability from sales and the utilization of assets to generate revenue. † (Marshall,2011) Calculations of Kohl’s ROI revealed that the firm gained an 8% profit for every one dollar invested and slightly reduced to 7% in 2012. This illustration of ROI is demonstrated in exhibit 1. 1. The gradual decrease in the DuPont ROI is primarily driven by the shifts in net income and average total assets. Net income for Kohl’s slightly dwindled from 2011-2012. This calculation of net income is illustrated in exhibit 4. 1. As the cost of goods sold and expenses increased net income reduced. The contributing factors directly related to these factors will be further explained. After the United States emerged from a recession, sales increased 2% from 2010-2011 to $18 billion dollars. The incline was attributed to the growth of Kohl’s online E-Commerce shopping site. The site experienced $ 1 billion in revenue, a $269 million increase from 2010. The Huffington Post reported shoppers spent an estimated â€Å"$1 billion dollars in the week following Thanksgiving†, breaking previous online shopping sales. (Barr, 2012)Kohl’s E-commerce shopping sales increased because of the optional size availability and merchandise selection not offered in the retail store. The sales of their â€Å"private and exclusive brands† consisted of 50% of net sales. These items have higher margins; therefore the company makes a greater profit on them. Increased spending on marketing and advertisement contributed to the increase in sales. Moreover, in 2012 revenue numbers reflected continued growth that was cultivated by strong E-commerce sales. Despite strong E-commerce sales retail stores produced less than stellar results. The sluggish retail store sales were brought forth by the slow holiday shopping season in 2012. Shoppers were cautious on spending during the holiday season, as the government’s â€Å"fiscal cliff† raised concern. (Barr, 2012). Retail locations in the Northeast and Mid-Atlantic region suffered a loss due to hurricane Sandy that caused destruction to the area. Finally, throughout the United States warmer climates caused the retailer to experience a decline in the sales of seasonal apparel, due to increased temperatures. In addition, as mentioned above the COGS also affected the firm’s net income. The COGS began to steadily trend up from 2010-2012. This calculation of COGS is illustrated in exhibit 4. 1. During the first six months of 2012, the company experienced a hike in apparel cost from manufactures. The hike in apparel cost was contributed to higher cotton prices. In June 2012, the price of cotton increased as â€Å"demand outpaced supplies† (Laya, 2012) these costs were passed along to shoppers resulting in mark-ups on merchandise. In addition, distribution expenses also increased from $187 million in 2010 to $245 million in 2012. The additional expense is a direct result of higher gas prices and the expansion of their E-commerce site. According to the U. S Energy Information administration, â€Å"the average price per gallon of gas in the United States in 2010 was $2. 70†. â€Å"The average price per gallon of gas in the United States in 2012 was $3. 54. † (U. S. Energy Informantion Administration, 2012)Oil prices continued to increase as the demand for crude oil intensifies. Moreover, the slight increase in Kohl’s average total assets has impacted their Du Pont ROI. Attributing to the decrease is the increased inventory and significant shrinkage in cash. Inventory turnover â€Å"measures how many times inventory turns over in a year. † (Berman, 2006) On average Kohl’s turned inventory 3. 81 times in 2010, as compared to 3. 53 times in 2012. This calculation of inventory turnover is illustrated in exhibit1. On average, the higher the ratio the better the company is at managing inventory it also gives them a better cash position. However, the company anticipated higher sales, but due to external factors mentioned above the company was unable to quickly convert inventory into sales as expected. To move inventory Kohl’s offered discount pricing on merchandise in the last six months of 2012. In anticipation of the 2012 holiday season, Kohl’s spent $523 million on inventory. This investment contributed to the reduction of cash, which adversely impacted average total assets. However, additional factors that aided in the depletion of cash will be explained below. The company has been successful in the past at managing inventory; however it is important to understand because it is a significant driver in the ROI ratio. Kohl’s ROI is important because it is a positive indication that the company is profiting from investments. Additionally, an analysis of the cash flow statement revealed Kohl’s has maintained a positive cash flow over the past three years, despite significant changes in operating, investing and financing expenses. Cash flows in operating activities considerably reduced from $2,139 million in 2011 to $1,265 in 2012. Impacting operating cash flow was the increased spending on inventory to meet anticipated seasonal demand, which has been explained above. Also affecting operating activities was the additional spending towards depreciation and amortization. The inclination of depreciation and amortization can be accredited to computer software and hardware for new stores, remodels and the E-commerce center in Texas. The decline in income from operations due to the factors mentioned is a positive indication to investors that the company is reinvesting profits to promote future growth. Furthermore, investing activities have weakened although Kohl’s has continued to invest in the acquisition of property and equipment. The common size financial statement in the appendix illustrates that property and equipment consisted of 63. 80% of Kohl’s total asset. In 2011, Kohl’s invested $927million dollars into the acquisition of property and equipment and only invested $785 million in 2012. In 2012, Kohl’s had fewer remodels and store opening, however the company continued to expand. Acquiring property and equipment is important to investors because it implies future growth. As Kohl’s continues to expand, so will their potential for growth in production and revenue. This will ultimately increase the value of the company and the profitability potential for the investor. Finally, financing activities has affected cash flows due to the increase in treasury stock, debt repayment and payment of dividends. Kohl’s repurchased 46 billion shares of common stock for $2. 3 billion in 2011 and 26 million shares for $1.2 billion in 2012. The repurchase of stock depleted the amount of cash and increased treasury stock, which in turn impacted financing activities. Treasury stock repurchase is important to investors because it increases earning per share (EPS). EPS has increased throughout 2012, which means more money for investors. Also the issuance of dividends a ffected financing activity. In 2012, Kohl’s paid cash dividends of $300 million dollars during. This is important to investors because it is an additional source of income, in addition to the increased stock value or capital appreciation. Furthermore, investing activities were also affected by the repayment of $400 million dollars of long term debt in 2011, which shows the company’s efforts to pay down debt and reduce interest payments on long term debt. Following the economic recession in 2011 banks were eager to extend credit with reduced interest rates to help encourage consumer spending. After the repayment of $400 million in long-term debt, Kohl’s was granted $650 million of debt with a lower interest rate. The statement of changes of shareholder’s equity displayed in exhibit 5.1 illustrates the increased dependency on debt to finance the company. In 2012, 57% of Kohl’s assets were financed throughcredit and 43% of the assets were financed by investors. As compared to 2011, 54% of the company’s assets were financed through credit and only 46% was financed by investors. The increase in liabilities directly resulting from the increase in long-term debt, increase in treasury stock which impacted shareholders equity and the decline in total assets all contributed to the percentage changes in 2012. Based on the statement of shareholders equity it is indicated that the company is relying more on credit to finance the company. In addition, the debt to equity ratio (measures how much debt the company has for every dollar of shareholder’s equity) for Kohl’s in 2010 was 0. 89 and significantly increased to 1. 30 in 2012, which shows that the company has more debt than equity. According to the Financial Intelligence text, â€Å"debt to equity ratios considerably larger than one has more debt than equity. † (Berman, 2006) This high debt to equity ratio in 2012 could present the company with difficulties acquiring more debt to raise cash. However, the increased amount of leverage taken on by Kohl’s comes as no surprise as â€Å"more companies are being forced into high financial leverage positions to survive competitive pressure. † (Marshall, 2011) Despite the amount of leverage, based on the current ratio Kohl’s will have the ability to meet its obligations with vendors and creditors. According to Marshall, McManus and Viele, â€Å"Well managed corporations have made the efforts to streamline operations by reducing current ratio to 1. 0-1. 5 or even lower. † (Marshall, 2011) Target’s declining ratio shows that Kohl’s is meeting industry standards in terms of the current ratio. The current ratio according to the Authors of Financial Intelligence, the current ratio â€Å"measures the company’s current assets against their current liabilities† to see how quickly they will be able to pay off their short-term debt. (Berman, 2006)In 2010, Kohl’s had a current ratio of 2. 03 and in 2012 a current ratio of 1. 86. The slight decrease in the current ratio is due to a smaller cash balance, which has been explained above. Kohl’s is not the only retailer experiencing a declining current ratio. Competitor Target had a current ratio of 1. 70 in 2010 and 1. 16 in 2012. Target’s current ratio increased because of the significant amount of cash on hand . Illustrated in exhibit 6. 1 In the midst of the recession retailers were clinging to cash to avoid bankruptcy or financial loss as most business were experiencing during this time. Based on the scale of Kohl’s operations the current ratio in comparison to Target demonstrates the retails growing dependency on leverage to remain competitive in the market. In 2010, Target invested $1,729 million dollars in expenditures for property and equipment. In 2011, the company increased spending to $2,129 million. The increase in 2011 is due to acquisition of 189 â€Å"Zeller sites† totaling $1,861 million. (10-k, 2012) Target also sold 54 Canadian sites for $225 million and invested $74 in start-up for Target stores in Canada. These investments impacted cash. The firm reported a cash balance of $1712 in 2010, which declined to $794 million in 2011 and remained flat in 2012 after the investments. In comparison to Kohl’s, the company operates on a much larger scale. Target has expanded their operations to groceries, electronics and other household items not available for sale at Kohl’s. Target also includes â€Å"highly liquid short-term investments† in their cash balance. (10-k, 2012), on the other hand Kohl’s does not include these items in the cash balance. The depletion of cash is primarily due to investments, which in turn decreased the total current assets for Target. However Target has account receivables, which is something that Kohl’s does not have. Target accounts receivable has contributed to the Target’s current assets. In addition, Target paid $869 million in dividends in 2012 and $750 million in 2011. The repayment of dividends reduced the firm’s cash and current assets. Target has a significant amount of current liabilities, due to an incline in accounts payable. Accounts payable increased from $6,857 million in 2011 to $7056 million in 2012. The significant increase can be attributed to â€Å"book overdrafts. † Based on Target and Kohl’s ratio it is clear that more firms are depending on leverage to finance operations and promote future sales growth. Moreover, after a careful assessment the estimated growth rate for Kohl’s department 2012 is 2. 5%. This projection was determined by subtracting 2011 revenue from 2012’s revenue then dividing the sum by 2012’s revenue. Sales are expected to grow based on historical sales trends. In addition, retail sales are up 10% in the United States. The growth in sales can be contributed to the creation of jobs and reduction in unemployment in the United States. According Bloomberg, retailers are expected to see a â€Å"3. 9% increase in sales over the holiday season, with majority of the sales being generated online. † (Rupp, 2013) With continued investments in the expansion of the E-commerce online shopping site Kohl’s will experience a significant growth in sales. Cost of goods sold for 2013 is estimated to account for 63.8% of sales. The estimate is relatively consistent with the previous years. As the cost of fuel continues to increase in the United States, the cost to transport goods will also increase for Kohl’s, as explained above. Operating expense is estimated to remain consistent with the previous years, declining slightly. The company plans to continue increasing marketing effor ts to increase sales. The increased sales would offset the increase in distribution cost that’s trending up as gas prices climb and store payroll as the company continues to grow. Income tax rates will remain fairly consistent with previous years Furthermore, after carefully reviewing Kohl’s financial statements, management discussion, financial statements and balance sheet it was revealed that non-reoccurring or extraordinary items did not apply to the firm. The decision to encourage the purchase of Kohl’s stock was discovered during the research of the company’s 10-k. After carefully reviewing financial statements and balance sheet I accurately calculated the firm’s ratios to help determine the financial health of the company. Using the information from the company’s income statement and balance sheet I manually calculated and composed a common size financial statement to better analyze and pinpoint value changes over the past three years. After identifying the driving factors that contributed to the fluctuation in values using the materials reviewed, I was able to make a sound decision on the investment in the company. In conclusion, the purchase of Kohl’s stock will be a valuable asset as time progresses. Kohl’s has managed to increase revenue each year through strategic planning and robust marketing efforts. The increase has awarded them with a return allowing them to reinvest in the growth of the company. The growth potential has been exhibited through the acquisition of property and equipment and the expansion of the E-commerce shopping site. Despite an unexpected upset in the sales forecast, which depleted cash and increased inventory the firm maintained a positive cash flow. This is a great stock to purchase low with the potential to sell high or hold to reap the benefits of increased EPS and additional income from dividends. Kohl’s has the proven capabilities to continue to invest in the future of the company and in its shareholders

Johnson Johnson PR Campaign

Johnson Johnson PR Campaign Executive SummaryThe purpose of this paper is to provide a Public Relations Campaign to Johnson Johnson for moving an existing production facility overseas. This is a very sensitive topic, but the business analysis showed this would in the best interest for the corporation. This PR campaign is to be reviewed with the board of directors for approval as the budget for the campaign is $277,000.00.PR CampaignThere are public relations and political risks associated with deciding to outsource beyond our borders. In a weak domestic economy in which good, high paying and stable jobs are hard to come by, there is increasing public and political resistance to allowing foreign workers into the U.S. This resistance is reflected in a reduction in the number of U.S. visas being issued, and political resistance to outsourcing work overseas. Such resistance has been expressed in the recent passing of laws prohibiting the outsourcing of certain state funded call center operations to service provide rs overseas, notably in New Jersey.Bryan & Gov. Johnson, Sacramento, Calif. (LOC)Also, if the economy weakens it is possible that there will be political pressure to pass laws barring the procurement of technology developed overseas by any state or the federal government.Furthermore, be on the lookout for large-scale consumer backlashesagainst companies that make extensive use of offshore outsourcing arrangements to reduce costs. It is clear that many companies are concerned about potential public relations issues based on the efforts that companies undertake to avoid revealing the fact that they use offshore service providers.At Johnson and Johnson, the opposition that we are receiving is not from angry protesters and politicians but from our own employees. This area of the PR campaign will focus on this group and how to help alleviate some of their concerns.Their opposition can take many forms. Individuals...

Homeschooling with Dysgraphia

Homeschooling with Dysgraphia Parents of children with special needs often worry that theyre not qualified to homeschool. They feel that they dont have the knowledge or skill to meet their childs needs. However,  the ability to offer a one-on-one learning environment along with practical accommodations and modifications often makes homeschooling the ideal situation for special needs children.  Ã‚  Dyslexia,  dysgraphia, and dyscalculia are three learning challenges that may be well-suited for a homeschool learning environment. Ive invited Shawna Wingert to discuss the challenges and benefits of homeschooling students with dysgraphia, a learning challenge that impacts a persons ability to write. Shawna writes about motherhood, special needs, and the beauty of everyday messes at Not the Former Things. She is also the author of two books, Everyday Autism and Special Education at Home. What unique challenges do students with dysgraphia and dyslexia face? My oldest son is 13 years old. He started reading when he was only three years old. He is currently taking college-level courses and is quite academically advanced,  yet he struggles to write his full name. My youngest son is 10 years old. He cannot read above a first-grade level and has a dyslexia diagnosis. He participates in many of his older brother’s courses, as long as they are verbal lessons. He is incredibly bright. He, too, struggles to write his full name. Dysgraphia is a learning difference that affects both of my children, not just in their ability to write, but often in their experiences interacting in the world. Dysgraphia is a condition that makes written expression extremely challenging  for children. It is considered a processing disorder – meaning that the brain has trouble with one or more of the steps, and/or the sequencing of the steps, involved in writing a thought down on paper. For example, in order for my oldest son to write, he must first bear the sensory experience of holding a pencil appropriately. After several years and various therapies, he still struggles with this most fundamental aspect of writing. For my youngest, he has to think about what to communicate, and then break that down into words and letters. Both of these tasks take much longer for children with challenges such as dysgraphia and dyslexia than for an average child. Because each step in the writing process takes longer, a child with dysgraphia inevitably struggles to keep up with his peers - and at times, even his own thoughts - as he laboriously puts pen to paper. Even the most basic sentence requires an inordinate amount of thought, patience, and time to write. How and why does  dysgraphia  affect writing? There are many reasons that a child may struggle with effective written communication, including​​: Graphomotor processing  Ã¢â‚¬â€œ trouble with the fine motor coordination required to manipulate a writing instrumentAttention disorders  Ã¢â‚¬â€œ difficulty planning and seeing writing tasks through to completionSpatial ordering  Ã¢â‚¬â€œ challenges in organizing letters and words on the written pageSequential ordering – difficulty in determining the logical order of letters, words, and/or ideasWorking memory – trouble recalling and holding onto the information the writer is trying to communicateLanguage processing – difficulty in using and comprehending language in any format In addition, dysgraphia often occurs in conjunction with other learning differences including dyslexia, ADD/ADHD, and autism spectrum disorder. In our case, it is a combination of several of these difficulties than affect my sons’ written expression. I am often asked, â€Å"How do you know it’s dysgraphia and not just laziness or a lack of motivation?† (Incidentally, I am often asked this type of question about all of my sons’ learning differences, not just dysgraphia.) My answer is usually something like, â€Å"My son has been practicing writing his name since he was four years old. He is thirteen now, and he still wrote it incorrectly when he signed his friend’s cast yesterday. That’s how I know. Well, that and the hours of evaluations he underwent to determine a diagnosis.† What are some of the signs of dysgraphia? Dysgraphia can be difficult to identify in the early elementary school years. It becomes increasingly apparent over time. The most common signs of dysgraphia include: Messy handwriting that is difficult to read  Slow and laborious writing  paceInappropriate spacing of letters and wordsTrouble gripping a writing instrument or maintaining grip over timeDifficulty organizing information when writing These signs can be difficult to assess. For example, my youngest son has great handwriting, but only because he painstakingly works to print every single letter. When he was younger, he would look at the handwriting chart and mirror the letters exactly. He is a natural artist so he works very hard to make sure his writing â€Å"looks nice†. Because of that effort, it can take him much longer to write a sentence than most children his age. Dysgraphia causes understandable frustration. In our experience, it has also caused some social issues, as my sons often feel inadequate with other children. Even something like signing a birthday card causes significant stress. What are some of the strategies for dealing with dysgraphia? As we have become more aware of what dysgraphia is, and how it affects my sons, we have found some effective strategies that help minimize its effects.   Writing in other mediums – Often, my sons are better able to practice the art of written expression when using something other than a pencil. When they were younger, it meant practicing spelling words by writing them in shaving cream on the shower wall. As they grew, they both graduated to using Sharpie markers (making grip much easier) and then finally onto other implements.Allowing larger text – My sons write much larger  than the lines on the college ruled paper in their notepads. Often, they write even larger than the wide ruled paper in their elementary notepads. Allowing larger text size enables them to focus on the sequencing and motor skills associated with writing. Over time, as they have become more comfortable, their written text has become smaller.Occupational therapy – A good occupational therapist knows how to help with pencil grip and the fine motor skills required for writing. We have had success with OT, and I would highly recommend occupationa l therapy as a starting point. Accommodations – Speech-to-text applications and programs, offering additional time for written testing, allowing keyboarding for taking notes, and taking frequent breaks are all accommodations we employ to help my children write more effectively. New technologies have become an invaluable resource for my children, and I am grateful we live in a time where they have access to these types of accommodations. ThoughtCos Eileen Bailey also suggests: Using paper with raised linesBreaking writing assignments into smaller tasksNot penalizing students for spelling or neatness on timed writing assignmentsLooking for fun writing activities   source Dysgraphia is a part of my sons’ lives. It is a constant concern for them, not only in their education, but in their interactions with the world. In order to eliminate any misunderstandings, my children are aware of their dysgraphia diagnoses. They are prepared to explain what it means and ask for help. Unfortunately, all too often there is an assumption that they are lazy and unmotivated, avoiding unwanted work. It is my hope that as more people  learn what dysgraphia is, and more importantly, what it means for those it affects, this will change. In the meantime, I am encouraged that we have found so many ways to help our children learn to write well, and communicate effectively.

Strategic Management Accounting Essay Example | Topics and Well Written Essays - 3000 words - 5

Strategic Management Accounting - Essay Example rocuring cheaper resources can enable a company to keep product costs low, thereby helping either in generating higher profit margins, or lowering selling prices and increase the company’s competitive edge in the market (Lister, 2014; Caplan, 2014). Some of the types of product costing methods are: Standard costing is the conventional method of costing used by most of the companies today. In this method, a company computes the product cost by forecasting the prospective expenditures that the company is going to incur based on expenditures in the previous fiscal; and derives the final price of its products after forecasting future demand of its products. In short, it is a retrospective process that tries to create benchmarks for future costs of production based on its past costs of production. There are 3 components of standard costing: cost of raw materials, cost of labour and overhead expenditures. These three costs are combined and using the targeted value of production, the company determines the cost of each unit of the product. Standard cost can be defined as the budgeted cost of a unit of output The prime benefit of standard costing method is the simplicity of this method. It helps in setting a target cost of production by benchmarking the costs of each factor of production. Creating cost benchmarks using this process is beneficial to the overall cost budgeting of the company. Also, it enables a company to create target revenue levels that it should derive from the sale of each unit of its products. However, standard costing method does not provide the platform for a company to analyse the individual cost factors in details. Also, actual costs incurred by a company for producing its goods during a particular fiscal year may be significantly more than the standard costs of production estimated, due to various real-time factors such as inflation, availability of raw materials and price increments by suppliers. Due to this, the standard costing method is