A conceptual framework can be easily developed for accounting Essay

A conceptual framework can be easily developed for accounting. Critically evaluate this statement and provide examples to illustrate your answer - Essay Example Solomons emphasized that the accountants must not distort the financial statement to favor one or more parties to the detriment of the other equally interested parties (Solomons 1996). A conceptual framework can be easily developed for accounting. The prior pen and pencil manual recording of business transaction has metamorphosed into the current software based recording of business transactions. FASB and IASB published Conceptual frameworks as guides for the preparation of financial reports. The WorldCom, Enron, and other accounting scandals have precipitated to the U.S. Sarbanes Oxley Act. Presently, there is a move to harmonise the U.S. conceptual framework and the U.K. conceptual framework (King 2006). Interested parties contribute their inputs to increase the ease in formulating the conceptual framework of accounting. A conceptual framework serves as a guide in the preparation of accounting report. A conceptual framework can be easily developed for accounting. Further, the conceptual framework is a group’s painstaking endeavor. Persons and groups from different fields of interest meet to share their opinions, suggestions, comments, and criticisms during the proposal to create a new conceptual framework. Each party will try to make the finalized concept benefit its needs and wants. Finally, a compromised version is approved by a majority of the conceptual framework making group. The approved conceptual framework is then published in accounting journals and explained in the latest accounting textbooks. The companies, especially those listed in the London stock exchange, will incorporate the latest approved conceptual framework in the preparation of its financial statements. Furthermore, accounting is grounded on a conceptual framework. The conceptual framework is to present a fair and true accounting of the daily business operations of the company. Accounting is the language of business. Thus, different parties use the

The Anatomy of Decisions Essay Example for Free

The Anatomy of Decisions Essay †¢ In the real world managers are paid to make decisions on a daily basis, on how your firm’s resources are controlled to meet goals that have been set by higher managers or by yourself. †¢ There are some essential characteristics that manager’s share when making a decision; they are usually made with someone else’s money and need to be justified, they build on one another, the outcome is important to other people, and they are also forgettable. †¢ Decisions with other people’s money: As a manager and not being a self-financed entrepreneur, your job is to make decisions with the money of others, therefore a justification has to be provided to the financers. I believe this puts a pressure on the managers to make sure they make the right decision, since they are not using their own money. That is the reason why managers tend to make their decisions based on instinctive judgment. Previous experiences can save managers from telling their shareholders that they lost money based on the rational and analytically defendable decision. †¢ Decisions that build on each other: Previous experience can be very influential at the time of making the right decision. Managers are asked to â€Å"do their homework† before making an important decision, therefore they look back into previous decisions that have led them to the actual one and analyze what would benefit the firm the most according to previous decisions. Each decision is taken as more information becomes available. †¢ Decisions that matter: Every decision made weather is a good one or a bad one is valid and it matters. Bad decisions are the ones that push managers and the world to become better and keep working to make the right decision on future opportunities, in other words bad decisions are ways to keep progressing. †¢ Decisions that will be forgotten: The way memory works is very beneficial to managers when a good decision has been made. â€Å"Hindsight bias is a tendency to believe that we predicted what actually occurred, when in fact we forecasted the opposite†. After a decision was made and the outcome is positive, managers tend to forget what would have happened if the wrong decision were made. When a bad decision is made and a project fails, partners and other managers who supported the failure decision will claim that they always knew the plan was going to fail. They will believe that they were right all along the way, but never actually tried to convince the other manager to over look at different options before making a decision. In conclusion to this chapter managers are told by different texts and books diverse ways to be great decision-making managers. However, the best decisions yet made, have been made not taking in consideration the characteristics taught to managers through texts. â€Å"The challenge as a manager is not to denying our instincts and following rational theories that cannot work in the real world, but by understanding the strengths and weaknesses of how we do make decisions and by learning to handle uncertainty†. Great managers focus on success and forget failures.

Narcissistic Personality Disorder :: Narcissism Essays

There are two types of Narcissistic Personality Disorders. The individual whose surroundings supports his or her ego, and demands that he or she present their selfish behavior will develop to be a kind of an exhibitionistic narcissist. These types of person thinks that they are superior to others, but at the same time his or her personal feelings are ignored. To make his or her feelings of satisfaction, to come back, the person will attempt to make the environment support his or her enormous claims of superiority and perfection. On the other hand, if the environment feels threatened by the person's ego it will attempt to suppress the person from expressing him or herself. These kinds of persons learn to keep the ego hidden from others, and they will growth to be a closet narcissist. The closet narcissist will only reveal his or her feelings of fulfillment when he or she is convinced that such revelations will be safe.   Ã‚  Ã‚  Ã‚  Ã‚  Is our negative leveling of narcissism a defense against a demanding call of the soul to be loved?†   Ã‚  Ã‚  Ã‚  Ã‚   By denying our narcissistic tendencies and by labeling this part of our dark side as negative, we our only repressing the growth that our soul desires.   Ã‚  Ã‚  Ã‚  Ã‚  The more we push narcissism away from us by disowning it, the more self consumed we actually become. In my own life, self-love was one of the greatest and most valuable lessons learned through very difficult circumstances. I discovered that the importance of self-acceptance must first be established first from the inside our self if I was ever to sincerely receive love from another. Our potential does not create our attitude, but our attitude creates our potential. I think that when people change their perception of self, then their lives will for sure change as well.

Financing the Purchase of a Website - The Small Business Administration (SBA) :: Sell Websites Buy Websites

Financing the Purchase of a Website - The Small Business Administration (SBA) Reprinted with permission of VotanWeb.com One of the Small Business Administration's primary objectives is to help small businesses obtain financing. Although the SBA itself does not make direct loans, it has set up a number of loan programs to assist small businesses. In connection with most of these programs, the SBA provides guarantees to the private sector lenders who actually make the loans. With this guaranty in place, these lenders will generally make loans for the purchase of websites that they would not otherwise make. The discussion below focuses on those programs that are most commonly used by buyers in connection with financing the purchase of a website. Section 7(a) Program The Section 7(a) Loan Guaranty Program is one of the SBA's most important and widely used lending programs. Loans may be used for a wide variety of business purposes, including the purchase of websites and most other types of assets. Although in most cases, there is no limit on the size of the loan which can be requested from the lender, there is a limit on the amount of the loan that the SBA will guaranty. Generally the SBA will guaranty up to $1,000,000 and 75% (85% for loans under $150,000) of the loan. Thus, a $1,333,333 loan would be the largest fully guaranteed SBA loan under the Section 7(a) program. Eligibility for this type of loan guaranty is dependent on a number of factors. The website must be operated for profit, do business in the , and have a reasonable amount of equity invested by the owner. Note that all owners of 20% or more of the website must personally guaranty the loan. The size of the website must also be below certain size limits established by the SBA. These size limits vary by industry. Additional considerations include the website 's cash flow, and the owner's character, management capability, and equity contribution. Other details include: Loan Maturities - Term is based on the ability to repay, the loan purpose, and the useful life of the website. The maximum maturities are (i) the shorter of 25 years or the useful life for most hard assets and (ii) 7 years for working capital. Principal Repayments - Loan principal is structured to amortize over the period of the loan. Thus there is no "balloon" balance owing on the loan's maturity date. Interest Rates - Interest rates can be either fixed or floating, and are negotiated between the borrower and the lender. Financing the Purchase of a Website - The Small Business Administration (SBA) :: Sell Websites Buy Websites Financing the Purchase of a Website - The Small Business Administration (SBA) Reprinted with permission of VotanWeb.com One of the Small Business Administration's primary objectives is to help small businesses obtain financing. Although the SBA itself does not make direct loans, it has set up a number of loan programs to assist small businesses. In connection with most of these programs, the SBA provides guarantees to the private sector lenders who actually make the loans. With this guaranty in place, these lenders will generally make loans for the purchase of websites that they would not otherwise make. The discussion below focuses on those programs that are most commonly used by buyers in connection with financing the purchase of a website. Section 7(a) Program The Section 7(a) Loan Guaranty Program is one of the SBA's most important and widely used lending programs. Loans may be used for a wide variety of business purposes, including the purchase of websites and most other types of assets. Although in most cases, there is no limit on the size of the loan which can be requested from the lender, there is a limit on the amount of the loan that the SBA will guaranty. Generally the SBA will guaranty up to $1,000,000 and 75% (85% for loans under $150,000) of the loan. Thus, a $1,333,333 loan would be the largest fully guaranteed SBA loan under the Section 7(a) program. Eligibility for this type of loan guaranty is dependent on a number of factors. The website must be operated for profit, do business in the , and have a reasonable amount of equity invested by the owner. Note that all owners of 20% or more of the website must personally guaranty the loan. The size of the website must also be below certain size limits established by the SBA. These size limits vary by industry. Additional considerations include the website 's cash flow, and the owner's character, management capability, and equity contribution. Other details include: Loan Maturities - Term is based on the ability to repay, the loan purpose, and the useful life of the website. The maximum maturities are (i) the shorter of 25 years or the useful life for most hard assets and (ii) 7 years for working capital. Principal Repayments - Loan principal is structured to amortize over the period of the loan. Thus there is no "balloon" balance owing on the loan's maturity date. Interest Rates - Interest rates can be either fixed or floating, and are negotiated between the borrower and the lender.

Case Studies for Management

While examples of guaranteed payment exist, the length ND size of the payments is considered uncommon. In 2005, the CEO received his guaranteed bonus while the amount of money allotted to the non-salaried employee bonus program decreased by 50 percent. Questions: 1 . How does expected performance relate to the current business outlook? 2. What are the results that need to be achieved In the short and long term? 3. Is senior management prepared to support and communicate this program or issue? 4. Are compensation committee members/board of director members familiar with similar programs or issues? . Has the compensation committee/board of directors reviewed animal compensation programs or Issues In the past? ENRON CORP. In the late sass and into 2001, Enron Corp.. Provided its executives with compensation packages that included equity stakes in business units. Although many companies use equity In rewards programs, the amounts provided to Enron executives were unusually large (greater than 5 percent) and not tied to long-term performance because executives were allowed to convert their equity into either than $310 million by converting equity stakes into cash.In addition to the equity stakes, Enron rewarded two executives large cash bonuses of $54 million and $42 million. The chairman/chief executive of a subsidiary allegedly received a 20-percent stake in his unit, thus becoming a minority owner. He eventually converted his stake into more than $20 million in cash before leaving the company. The executive's stake, however, was not listed on any company's proxy filings, despite the fact that the stake diluted the value of the shareholders' investments. 1 . Are there particular communities/social or political activists that will react to this plan? 2.To what extent do you want to match or differ from market pay practices? 3. Do you know what financial constraints may affect program design? 4. Has your accounting division reviewed this program design from an accou nting treatment perspective? 5. What are the results that need to be achieved in the short and long term? Case #28 KGB HOME The CEO of KGB Home departed in 2006 after an internal investigation revealed that he had backdated his own stock options. The company's internal investigation indicated that the CEO and head of HER had probably altered the dates of stock option grants between 1998 and 2005.As a result of the backdating, the company indicated a need to restate more than three years of financial results and incur an additional compensation expense of more than $41 million. Despite the scandal and ongoing investigation at the time of his departure, the terms of the Coo's employment agreement provided him with the ability to collect as much as $175 million in severance, pension and stock. Because of the backdated options scandal, the company adopted a new policy that all stock option grants and the terms of the grants be approved by the compensation committee.The company also appo inted a nonconsecutive chairman of the board, a chief compliance officer, and did not grant any stock options to executives in 2006. 1 . To what extent is the legal department involved in compensation planning, design, administration and disclosure? 2. Is the legal department comfortable with this design in the current legal/regulatory environment? 3. What is the likely perspective population perceive this program as fair? 5. How and when will you disclose this plan to shareholders? Case #29 WALT DISNEY CO. In 2003, Walt Disney Co. Warehouses filed a lawsuit relating to the $140 million severance package paid to the former the president. Shareholders contended that the directors knowingly or intentionally â€Å"breached their fiduciary duty of due care in approving (the president's) employment agreement,† and failed to consider the terms f the termination ? which was allegedly negotiated exclusively by the CEO. Although the court agreed with shareholders that the CEO had excl usively negotiated the deal and orchestrated the president's hire without input from the board of directors, it found that neither he nor the other directors breached their fiduciary duty.The court did, however, â€Å"criticize the members of the compensation committee for not doing more to inform themselves of the terms of Vita's employment agreement and to become involved in the review and approval process. 1 . What is the process for developing responses and communicating with Warehouses? 2. To what degree does the compensation philosophy align with corporate strategy, culture and organizational resources? 3. What are shareholder expectations about your compensation programs and how do they affect program design? 4. Is senior management prepared to support and communicate this program or issue? . Tools and processes are in place to support compensation committee decision making (e. G. , tally sheets)? Between 2000 and 2002 World CEO Bernard Beers obtained unsecured loans amounti ng to 20 percent of the firm's cash, allegedly at interest rates well below the market rates for large margin loans. Upon leaving the organization, Beers still owed $408 million. World subsequently entered bankruptcy and the share price dropped dramatically. Beers was then unable to pay back the loan by selling his shares, as he had allegedly planned.If the compensation committee had secured the loans, Beers' shares might have been seized in order to sell them to cover the loan when the stock price was still high enough to do so. 1 . Do you have the necessary systems to operational and administer this program? 2. Are there key stakeholders or influences (HER, legal, tax) that need to be part of the program development process? . Is your finance/accounting department prepared to support any special reporting requirements for this program? 4. What is the role of finance/accounting in plan design? . What is the company's position on appropriate level of transparency (disclosing more th an is required, simplification of written communications)? Case #31 Is Raja in needs of Remedial Training? Raja Sahara has been employed for six months in the accounts section of a large manufacturing company in Abridged. You have been his supervisor for the past three months. Recently you have been asked by the management to find out the intrusions of each employee in the Accounts Section and monitor carefully whether they are meeting the standards set by you.A few days back you have completed your formal investigation and with the exception of Raja, all seem to be meeting the targets set by you. Along with numerous errors, Raja's work is characterized by low performance – often he does 20 percent less than the other clerks in the department. As you look into Raja's performance review sheets again, you begin to wonder 1 . As Raja's supervisor can you find out whether the poor performance is due to poor training or to some other cause? . If you find Raja has been inadequately trained, how do you go about introducing a remedial training programmer? . If he has been with the company six months, what kind of remedial programmer would be best? 4. Should you supervise him more closely? Can you do this without making it obvious to him and his co-workers? 5. Should you discuss the situation with Raja? Case #32 SONS AND ARPA COMPANY The Sons and ARPA Company manufactured wooden toys of various kinds; wooden animals, pull toys, and the like. One part of the manufacturing process involved spraying paint on the partially assembled toys. This operation was staffed entirely by women. The toys were cut, sanded and partially assembled in the wood room.Then they were dipped into shellac, following which they were painted. The toys were predominantly two colored; a few were made in more than two colors. Each color required an additional trip through the paint room. For a number of years, production of these toys had been entirely and work. However, to meet the tremendou sly increase in demand, the painting operation had recently been re- engineered so that the eight operators (all women) who did the painting sat in a line by an endless chain of hooks. Those hooks were in continuous motion, past the line of operators and into a long horizontal oven.Each woman sat at her own painting booth so designed as to carry away fumes and to backstop excess paint. The operator would take a toy from the tray beside her, position it in a Gig inside the painting cubicle, spray on the color according to a pattern, then release the toy and hand it to the hook passing by. The rate at which the hooks moved has been calculated by the engineers so that each hook before it passed beyond her reach. The operators working in the pain room were on a group bonus plan. Since the operation was new to them, they were, receiving a learning bonus, which decreased by regular amounts each month.The learning bonus was scheduled to vanish in six months, by which time it was expected t hat they would be on their own, that is, able to meet the standard and to earn a group bonus when they exceeded it. By the second month of the training period. Trouble had developed. The employees learned more slowly than had been anticipated, and it began to look as though their production would stabilize complained that they were going by too fast, and that the time study man had set the rates wrong. A few women quit and had to be replaced with new operators, which further aggravated the learning problem.The team spirit that the management had expected to develop automatically through the group bonus was not in evidence except as an expression of what the engineers called â€Å"resistance†. One woman whom the group regarded as its -leader (and the management regarded as the ring-leader) was outspoken by voicing the various complaints of the group before the foreman; the Job was messy one, the hooks moved too fast, the incentive pay was not being correctly calculated, and it was too hot working so close to the drying oven. A consultant who was brought into this picture worked entirely with and through the foreman.After many conversations with him, the foreman felt that the first step should be to get the employees together for a general discussion of the working conditions. He took this step with some hesitation, but he took on his own volition. The first meeting, held immediately after the shift was over at four o'clock in the afternoon was attended by all the eight operators. They voiced the same complaints again: the hook sent by too fast, the Job was too dirty, the room was hot and poorly ventilated. For some reason, it was this last item that they complained of most.The foreman promised to discuss the problem of ventilation and temperature with the engineers, and he scheduled a second meeting to report back to the employees. In the next few days the foreman had several talks with the engineers. They and the superintendent felt that this was really a trumped-up complaint, and that expense of any effective corrective measure would be prohibitively high. The foreman came to the second meeting with some apprehensions. The operators, however, did not seem to be much put out, perhaps because they had a proposal of their own to make.They let that if several large fans were set up so as to circulate the air around their feet, they would be much more comfortable. After some discussion, the foreman agreed that the idea might be tried out. The foreman and the consultant discussed the question of the fans with the superintendent, and three large propeller-type fans were purchased. The fans were brought in. The women were Jubilant. For several days the fans were moved about in various positions until they were placed to the satisfaction of the group.The operators seemed completely satisfied with the results, and the relations between them and the foreman improved visibly. The foreman, after this encouraging episode; decided that further meetings might also be profitable. He asked the operators if they would like to meet and discuss other aspect of the work situation. They were eager to do this. The meeting was held, and the discussion quickly centered on the speed of the hooks. The operators maintained that the time study man had them at an unreasonably fast speed and that they would never be able to reach the goal of filling enough of them to make a bonus.The turning point of the discussion came when the group's leader frankly explained that he point wasn't that they couldn't work fast enough to keep up with the hooks, but they couldn't work at that pace all the day long. The foreman explored the point. The employees were unanimous in their opinion that they could keep up with the belt for short periods if they wanted to. But they didn't want because if they showed they could do this for short periods they would be expected to do it all day long. The faster or slower depending on how we feel†. The foreman ag reed to discuss this with the superintendent and the engineers.The reaction of the engineers to the suggestion was negative. However, after several meetings it was granted that there was some latitude within which variations in the speed of the hooks would not affect the finished product. After considerable argument with the engineers, it was agreed to tryout the operators' idea. With misgiving?, the foreman had a control with a dial marked ‘low, medium, fast' installed at the booth of the group leader; she could now adjust the speed of the belt anywhere between the lower and upper limits that the engineers had set.The operators were delighted and spent many lunch hours deciding how the speed of the belt should be varied from hour to hour throughout he day. Within a week the pattern had settle down to one which the first half-hour of the shift was run on what the operators called a ‘medium' speed (a dial setting slightly above the point marked ‘medium'). The next t wo-and-a-half hours were run at ‘high' speed the half-hour before lunch and half hour after lunch were run at ‘low' speed.The rest of the afternoon was run at ‘high speed' with the exception of the last 45 minutes of the shift, which was run at ‘medium'. In view of the operators' reports of satisfaction and ease in work, it is interesting to note that the constant speed at which ,the engineers has originally set the belt was slightly below medium on the dial of the control that had been given to the women. The average speed at which they were running the belt was on the high side of the dial. Few, if any empty hooks entered the oven, and inspection showed no increase of rejects from the paint room.Production increased, and within 2 weeks (some 2 months before the scheduled ending of the learning bonus) the operators were operating at 30 to 50 per cent above the level that had been expected under the original arrangement. Naturally their earnings were correspo ndingly higher than anticipated. They were collecting their base pay, a considerable piece-rate bonus, and the learning bonus which, it will be remembered, had been set to decrease with time and not as a function of current productivity. The operators were earning more than many skilled workers in other parts of the plant. 1 .From the angle of Job enrichment, which core Job dimension or Job characteristic was most influenced by new system of group regulated speed? Evaluate the reported success of the case against the principles of Job Enrichment. 2. Comment on the method of payment to the operators. How good do you think such a system is? 3-4. Would you consider the initial discontent of the operators as a grievance? Why or why not? 5. How would you characterize the involvement of the operators after the introduction of group-regulated speed? OLD ORDER CHANGED? Modern Industries Limited (MIL) in Bangor is an automobile ancillary industry.The company started manufacturing automotive components over two decades ago in a small way and has grown steadily over the years, employing over 4,000 persons at present with the turnover exceeding RSI. 100 scores. Its products are selling well and earning a sizeable amount of profits. The company is controlled and managed by an industrialist family. Known for their shrewdness and business acumen. They are among the first generation industrialists who started their industrial ventures in a modest way, during the early phase of industrialization in the country and along with the growth of automotive industry, MIL also grew up.The present Chairman, Mr.. Surest Shah had been with the company right from its inception; He started his career as an engineer trainee, rose to the position of the Managing Director and in 1983 became the company's Chairman. As a result, he is acquainted with every minute detail and also with every employee who has been in the company for long. He continues to keep in close touch with them and is easily accessible to all of them, overruling hierarchy. A high premium is placed on their loyalty and their long services are valued.The Chairman of the company firmly believes that each one of them has contributed significantly towards the growth of the company. In the light of the fact that the company maintained a â€Å"strong utilitarian culture† all along, the contribution of each and every employee had to be substantial and they were rewarded accordingly. At the same time, there were many instances, where the services were terminated due to inadequate performance. Mr.. Kandahar Taker owned MIL as a training instructor, over two decades ago. Prior to that, he served as an instructor at an Industrial Training Institute.He had himself obtained the craft instructors' certificate from IT'. He was 35 years old and his main task was to recruit young persons as trainees, either under the Apprentices Act or as company trainees and then train them as craftsmen. Most of these trainees we re absorbed to meet the growing needs of the company, and Mr.. Shah used to personally involve himself in the process of recruitment and training of craftsmen. Mr.. Taker was directly reporting to Mr.. Shah, despite the vast gap in the hierarchy. Mr.. Taker was promoted to the rank of training Superintendent in 1980, though there was not much change in his Job content.The growing phase of the company was practically over by that time, and the Apprentice training became a mere statutory activity. The company did not have the vacancies to absorb the trained apprentices, and therefore, Me. Became a subsidiary activity and was not given much importance. The winds of change were blowing through MIL also. Mr.. Nail Shah, the son of the founder industrialist took over as the Managing Director of MIL in 1983, whereas Mr.. Rammers Shah continued to be the Chairman of the company. The young MD was full of new ideas.He wanted to revivalist the company from all aspects and diversify into high t echnology areas. He wanted to modernize the present plant and change the management style from the traditional direct control approach to a systems controlled approach. A modern computer was bought and computerizing was introduced. The company had to face many problems while introducing these changes. One of the major hurdles was the problem of a number of senior employees, who were not adequately qualified or developed, but had grown into senior positions. Earlier the touchstone was loyalty and hard work rather than impotence.In the light of this situation, new competent professionals had to be hired to introduce the changes. MIL was well-known for its aggressive personnel policies. Anyone who Joined the company had to struggle hard for his survival as the company was ruthless in sacking those who were not meeting the requirements. It was particularly so in case of the new appointees, which in turn necessitated them to be ruthless in their work The older employees felt threatened a nd resented the changes and the consequent pressures. Therefore, they collectively approached the Chairman and requested him to intervene and safeguard their interests.The Chairman, who was not himself happy with all the changes, issued instructions to the MD, to the effect that no old employee be dislocated. The new MD had no other option but to comply with the order. The MD was interested in trying out the HARD approaches to train all the employees, particularly employees who were turning out to be deadwood's. He hired Mr.. Kumar in 1984 as a Training Manager. Mr.. Kumar was basically an engineer but had considerable experience with a multinational company in the field of HARD, particularly in Training and Management Development. He reorganized the training set up by inducting two Assistant Managers.Mr.. Taker was next to the Assistant Managers in the hierarchy ‘and reported to Mr.. Kumar directly and continued to manage the affairs related to apprenticeship training. Until Mr.. Kumar came along, Mr.. Taker had enjoyed the position of the head of the training division, though there was no other training activity apart from apprenticeship training. He was operating independently and was reporting directly to the MD. He continued to do so even after the organization have grown in proportion. Mr.. Taker felt demoted in the new set up. Fie lost his position and individuality in the organization, and his pride was seriously hurt.He was not prepared to accept Mr.. Kumar as his boss . And he started behaving in an irrational manner. He resented the vast gap created between him and the top man in the new structure. Mr.. Kumar tolerated him with the hope that Mr.. Taker would reconcile himself to the changes, in time. Unfortunately, he continued to behave in the same way and there was no improvement even after one year. When Mr.. Kumar tried to counsel him, Mr.. Taker demanded to be promoted to the level of Assistant Manager, as he happened to be the senior mos t people in the department. Kumar promised to look into his demand.On a careful analysis of the personal docket of Mr.. Taker and all the previous the Job that he was doing. Leave alone being entitled for further promotion, Mr.. Taker was not even fit for his present position. The company did not have a formal performance appraisal system. Its products were selling well, the profitability was good and accordingly all the employees were rewarded well. Promotions and extra increments were given arbitrarily based on the personal likes and dislikes of the top man, rather than on any objective analysis of performance or potential of an individual.No formal manpower planning or organizational planning existed. No efforts were made to forecast implications of such a system in future. On the whole, the company did not have any formal projection for the future. The company followed the practice of giving long service . Certificates and awards to all those who had completed 20 years of servic e in the company. Mr.. Taker had got his certificate only recently. There were several employees belonging to Mr.. Thacker's category. All of them united and met both formally and informally to discuss their strategies and demands. They used to put up their grievances to the management collectively.They had established a very strong rapport with the Chairman, Mr.. Shah. Mr.. Kumar presented all the facts to Mr.. Taker to convince him that his promotion was not possible. As the latter was not used to the kind of logic presented by Mr.. Kumar, he dismissed all his arguments as sophisticated Jargon, irrelevant to the context of his company. He was particularly bitter about the fact that his promotion was turned down whereas there were several people with similar background who have got their promotions. Therefore, there was further deterioration in his behavior. He started ignoring the directions of Mr..Kumar and worked as per his own whims and fancies, behaving arrogantly. He even wen t to the extent of challenging Mr.. Kumar that he could neither promote him nor demote him in the prevailing situation. So long as he was protected by the Chairman of the company, there was nothing for him to worry about and his Job was practically secure. Mr.. Kumar optimistically hoped that Mr.. Taker could overcome his frustration and anger over a period of time. Unfortunately, even after another six months there was no sign of any progress. In fact, the situation deteriorated further with Mr..Taker becoming more confident in his belief that' Mr.. Kumar was powerless to deal with him. He turned out to be a drag in the department, purposely creating problems for Mr.. Kumar. In MIL the annual increments and general raises were given as a policy to every employee who is termed as. The â€Å"Kanata raise† Mr.. Taker was quite sure that he would get his Kanata raise and reconciled himself to that. Mr.. Kumar tried to stop this raise but could not do so. There were several bulli es belonging to Mr.. Thacker's category in the organization and one of the tasks of the Training Manager was to handle such people.Though he had organized a few training workshops in the behavioral areas, it had not brought about the required attitudinal changes. Right under his nose he had a person whose behavior he was not able to amend. Mr.. Kumar realized that the desired changes were not possible, so long as the â€Å"flat security† was there. Due to a change in the governmental policy, there were several new competitors to MIL and the MD felt there was a strong need and urgency to bring in changes in the organization, to make it more dynamic and competitive. It was no longer possible to carry on the organizational dead woods. Mr.. Kumar was under great pressure to look

It is Worth the Struggle essays

It is Worth the Struggle essays In the autobiography I Know Why The Caged Bird Sings, by Maya Angelou, a question is posed about growth and outlooks on life based upon surroundings alone. If society is formed based on its ethics, then the people in them have no choice but to be caged birds. The main character Marguerite, also known as Maya, pushes the false images of struggle and hardship out of her way, blossoming into a strong and prosperous young woman. The sounds of the new morning had been replaced with grumbles about cheating houses, weighted scales, snakes, skimpy cotton and dusty rows. In later years I was to confront the stereotyped picture of gay song-singing cotton pickers with such inordinate rage that I was told even by fellow blacks that my paranoia was embarrassing. But I had seen the fingers cut by the mean little cotton boils, and I had witnessed the backs and shoulders and arms and legs resisting any further demands. (Angelou 7) Stamps, Arkansas was Mayas cage. At a young age she truly knew nothing else but the perch of prejudice she stood on. However she knew it was wrong, and it was not the place she wanted to be. Mayas eyes are wide open to the prejudices around her, not the ones placed by white people, but from black people themselves. He must have tired of being crippled, as prisoner tire of penitentiary bars and the guilty tire of blame... and the looks he suffered of either contempt or pity had simply worn hi m out, and for one afternoon he wanted no part of it. Maya spoke of Uncle Willy. I understood and felt closer to him at that moment than ever before or since. (Angelou 11) This one image is what I believe ignites the fire within her to say I can. to anyone who stands in her way. Uncle Willy was not as prominent a male figure in Mayas life as her brother Bailey. One year her senior, Baileys strength adheres to Maya and begins forming her into an intelligent and ...

Essay on Latin American Politics

Essay on Latin American Politics Essay on Latin American Politics Has the argument against immigration reform changed? It seems that immigration has always been a big issue since the United States of America was founded. In Peter Schrag’s book, Not Fit For Our Society Immigration and Nativism in America, he describes how the arguments against immigration reform have not changed. One of the more recent immigration reform that caught national headlines for being unjust, is that of which Arizona’s Maricopa County, Sheriff Joe Arpaio enforced. â€Å"Early in 2009, Arpaio’s deputies marched some 220 immigrant detainees, shackled and in striped prison uniforms, none convicted of any crime, through the streets of Phoenix on their way to the sheriff’s tent-city detention center.† (NY Times, 81) That is just one example of the many ways Sheriff Joe Arpaio is notorious for enforcing Arizona’s immigration reforms. Among other things, he and his deputies under his command are accused of racial profiling. Demanding ver ification of residency and turning them over right away if they fail to provide proper documentation. In 2003 local governments started training local cops to work with immigration, this program is now known as ICE or Immigration and Customs Enforcement. And in 2006 ICE agents started performing sweeps of local businesses. In one of those sweeps, â€Å"ICE agents arrested both executives and some 1,100 illegal workers at eight IFCO Systems plants that made crates and pallets for produce shipping in a half-dozen states. In another instance, called Operation Wagon Train- ICE raided six Swift meat packing plants in the West, Southwest, and Midwest and detained nearly 1,300 illegal aliens† (188) Many of these illegal immigrants had obtained stolen identification to work in the United States. Which lead their case to not only be an immigration issue but also a felony for the stolen identity, making ICE’s case more important to Americans. People went as far as comparing ICE to a modern day Salem Witch Hunt, where ICE, would go on there â€Å"sweeps† of different businesses and location where they believed harbored illegal immigrants. Proposition 209 in California is another example of how immigration reform has not changed. Proposition 209 prohibits the use of race in any public schools, employment, and contracting. â€Å"Proposition 209 almost certainly also reflected public reaction against the extension of affirmative action preference to Latinos. African Americans, who had been affirmative action’s original beneficiaries, were indisputable victims of three centuries of slavery and Jim Crow. Latinos, on the other hand, had come here voluntarily, were often recent arrivals, and this had far more dubious claims to the amelioration of the lingering effects of historic discrimination.† (174) soon followed the removal of most bilingual education classes in public school where Proposition 209 had been passed. After the horrors of World War II many Europeans found themselves in refugee camps from their homes and villages being destroyed form when Hitler and his Nazi dominated Europe. Eight million Europ eans were crowded into in few refugee camps. Having won the war of the worlds, President Harry S. Truman passed the Displaced Person Act of 1948, allowing two hundred thousand Europeans over two years to settle in to the United States. However, â€Å"the law also drew such tight limits that Truman only signed it, he said, â€Å"with great reluctance.† The legislation, Truman charged, â€Å"discriminates in callous fashion against person of the Jewish faith. This brutal fact cannot be obscured by the maze of technicalities in the bill by the protestations of some of its sponsors.† (151) we won the war we restored peace. But, with eight million Europeans displaced, President Truman only reluctantly opened the doors to those few less than half displaced Europeans. Not only did they suffer genocide, but

The Skulking Way of War by Patrick M. Malone essays

The Skulking Way of War by Patrick M. Malone essays "The Skulking Way of War" is an examination of the culture of warfare of the Native Americans in Southern New England during the period of 1600-1677. This academic work is mainly a chronicle of the technological developments and advancements of the Southern New England Native tribes and how European influence and trade acted as the catalyst. Moreover, it investigates the military tactics used by the Natives during this period and how they developed over time with the arrival of the Europeans and how their influence transformed the Indian concept of war. At the beginning of this book, Malone states that technology has been the most influential component in shaping warfare from the beginning of time. It has had a dominant role in sculpting and evolving the way military's have fought and will fight wars between each other. Those who lack the technological superiority in battle will have the disadvantage, and most likely will be wiped out. Technology is a limiting factor. That is, warfare is limited by a militarys technological abilities. Malone introduces one more component that shapes warfare and is especially cardinal when examining the Southern New England Indian warfare, and that is geography. In the exploration of the transformation of Native warfare in New England, Malone integrates two major wars between the colonists and the New England Indians: the Pequot War and King Philips War. Through analysis of these two wars, a distinction can be seen in the way in which they were fought by the Indians and the true impact European technology and tactics had on Indian warfare. Before Malone dives into the real analysis, he describes the trouble in such exploration of the past and the affect it has on a study like this. Unlike the English, The Native Americans in New England had no written accounts of their lives which would help us understand truly their way of thinking when it came to warfare. Although archaeologica...

Investigative Procedures Assignment Example | Topics and Well Written Essays - 1250 words

Investigative Procedures - Assignment Example The allegations against the accused must be verified independently to ascertain reasonable grounds for further investigations. Once this is done, the CEO and CFO must be informed. Using a suitable team for instance the manufacturing plants' accounts department, documents should reviewed for any evidence. Investigations should then proceed to neutral persons then to third parties to corroborate evidence. Care should be taken not to violate suspect’s rights or break the law in seeking evidence and the truth. Introduction Internal fraud is becoming a common problem in organizations today because the employees have knowledge of the internal mechanisms and procedures for the organization. Some are in charge of divisions and so influence decisions and can manipulate by abusing their positions to commit internal fraud and thefts and still be able to cover their tracks. The employees may also leak information to outsiders who then use that information to commit frauds and the employee gets a payoff for their services. Employee fraud incidences have been on a steep incline especially during and immediately after the global financial crisis. The US for instance reported employee fraud that cost firms a total of $ 994 billion. The UK CIFAS data show that staff fraud increased by 40% since 2008 and the trends are interesting because it is the younger employees who are reportedly committing more crimes (Cohen, 2011). The same report also showed a 63% increase in staff fraud in 2011, compared to 2008 with fraud statistics in 2010 showing that staff fraudsters were mostly youngsters with 29% being under the age of 21 years while those aged between 41 – 50 years making up just 30% while no instance of internal fraud was reported for those above age 50 (Cohen, 2011). This paper will answer various questions and thereafter make a conclusion 1. Given the situation, discuss some of the options the company has for handling this situation.   This is obviously a preca rious situation since the plant manager gets a lot of respect from the CEO and CFO and their families are very close. However being close to the CEO and CFO should not stop investigations from taking place since this would amount to complicity and cover-ups by the top management. The investigator should be a senior manager for instance the Human Resources manager or the Legal advisor; since the crime is just alleged at this point. Certain facts should be ascertained to meet a specific threshold before in depth investigations can be carried out with the plant operator being interviewed and maybe being forced to go on leave pending investigations. To avoid upsetting the existing relations and causing too much friction, the signs and evidence of internal fraud must be established. These include accounting anomalies, weaknesses in internal controls, analytical symptoms, lifestyle symptoms, behavioral systems and employee tips and complaints. From the given scenario, Mr. Reynolds should consider the case serious and warranting an investigation since he has already received a tip from an employee in that plant, that the plant operator is exhibiting an erratic personal behavior while his lifestyle has changed beyond his normal means. Care must be taken to protect the identity of the informer (Goldman, 2007). Mr. Reynolds should then obtain prior evidence from the relevant person’s incognito and write a report, and request a report from the informer. An auditor or accounts

Evaluating Vision And Mission Statements At Harley-Davidson Essay

Evaluating Vision And Mission Statements At Harley-Davidson - Essay Example As the discussion stresses  the statement falls short of describing the geographical territory of operations but mentions that the organization offers its products/services in selected market segments. The third characteristic of unique benefits/features/advantages offered is also present as the mission statement declares that Harley-Davidson fulfills dreams through the experience of motorcycling.  From this paper it is clear that the mission statement mentions ‘an expanding line of motorcycles and branded products’ alluding to the characteristics of technology used in production/distribution and fundamental concern for survival through growth and profitability.   It is however important to mention that there is no specific information on the technology used by the organization. Likewise, the growth and profitability plans have not been explicitly stated. The mission statement of Harley-Davidson does not specify the values and beliefs and therefore does not bring o ut the managerial philosophy of the organization. The characteristics of public image sought and self concept are also conspicuous by their absence in Harley-Davidson’s mission statement.  Harley-Davidson’s vision statement is lengthy and difficult to remember by heart so it does not possess the first characteristics of being brief. The achievement of the aspirations can be verified by checking the annual reports, sustainability reports, website and press releases of the organization.   

An Introduction to Religion in China Essay Example | Topics and Well Written Essays - 1000 words - 1

An Introduction to Religion in China - Essay Example Different communities had different beliefs, thus developing differing attitudes towards religion. This paper looks to demonstrate how the Chinese conception of religion in relation to their beliefs and practices. This paper will also seek to determine whether religion existed in China during pre-modern times and outline what might be at stake when the Chinese are asked these questions. In the ancient times in China, people lived in small villages and towns typically of up to one to one thousand residents. Their exposure to cultural horizons was not far much wide as almost all of them were illiterate. Any chance they had of learning about the tradition in the west or the outside world had to come in the type of songs and speeches in their native language. There is certainly no doubt that the people who lived in the same are all shared common practices and beliefs. However, other Chinese citizens in different locations across China also had their doctrines and practices that varied fr om others I one way or another. Despite of these differences that developed between these people, all their cultural beliefs were still regarded as Chinese. Vernacular ideologies explain why these cultural beliefs and practices were collectively shared. Similar language, customary laws and equivalent proverbs were also common. This coherence of similar cultural practices summed the Chinese beliefs and practices (DeBary, Lufrano & Chan 76).... A European traveler, Father Evariste Hue, who had spent quite a lot of time in China, was able to discern the progress that the Chinese were making. Presentations were still a common occurrence, and different social classes were beginning to emerge. The rich were gradually differentiating themselves from the poor but despite these developing differences, various kinds of rituals still retained their primary role in the symbolic heart of China. According to Hue, temples, family ceremonials and religious processions where springing up with almost the same accuracy as were the different kinds of rituals taking centre stage in china. It is noteworthy that the Chinese embraced religion with almost the same enthusiasm as they valued their beliefs. The Chinese incorporated their beliefs into religion. This is seen when they perform procedure gods. This script execution formed a means of communication between them and their gods (DeBary, Lufrano & Chan 97). Religion existed in China long bef ore they developed ties with the west though it is vital to mention that faith was developed further after China had developed ties with the west. Temples still existed in the pre-modern times. The presence of this temple shows there was some of the worship. Rituals were performed in these temples to communicate with the gods. These gods, the Chinese people believed had some super natural powers over them. This shows that though an inferior form of worship as compared to modern day religion, that the Chinese believed in religion long before meeting civilization from the west. The refining of fire ritual is one excellent example to show further prove to affirm that religion was already in china before civilization. This

Financial Strategy Essay Example | Topics and Well Written Essays - 1500 words - 2

Financial Strategy - Essay Example â€Å"Value added† is only meaningful in the context of some kind of value that a firm's portfolio has that isn't immediately apparent from their stock prices or investment guide. The fact that a company is connected to a larger company, for example, would be relevant to investors. Managing cost centres is normally quantified on the balance sheet anyways, but even when it isn't, it is a tiny part of the value added picture. Lu, Tsai and Yen (2010) point out that intangible assets are immensely important to valuing firms. â€Å"In knowledge-based economy, the method for creating firm value transfers from traditional physical assets to intangible knowledge. As intangible assets value is an important part of firm value, valuation of intangible assets becomes a widespread topic of interest in the future of economy† (Lu et al, 2010). Lu, Tsai and Yen point to six particular value-added sources that their data-mining from Taiwanese firms found: â€Å"R&D intensity, family, p articipation in management, pyramids, profitability, and dividend† (Lu et al, 2010). Intangible assets are clearly vital to a company: Indeed, they are the company, the money being the way for those assets to be deployed. What makes a company like Microsoft grow ten-thousand fold is intangible elements like strategy, intuition, etc. The problem with these assets is manifold: 1. These assets are not easily fungible. Bill Gates would not have been worth very much before Microsoft's ascension. 2. These assets are not easily measurable. Creativity, political connections, inherited knowledge from family, secret recipes... until they have been tried and tested in the market, they have no quantifiable value. 3. They are context-specific. A piece of land is worth however much it is objectively. But Bill Gates and Paul Allen were a team. Split them apart and their separate value was probably far, far lower. Aside from the factors that Lu, Tsai and Yen (2010) identify, intangible assets of value include far more. Political connections are immensely valuable: If someone can exert political pressure to protect one from upcoming regulation or other important legislation, that can be worth millions to the shareholders. Families are value-added because they typically have a shared sense of camaraderie and loyalty with less need for monitoring and because they have special knowledge passed down a family line not accessible to those outside of it. Again, the problem is the signal-to-noise ratio: The vast majority of family knowledge is not applicable to business success, but sometimes an individual piece of information in the flotsam and jetsam, like a recipe, actually is. Innovation is particularly important, especially a culture of innovation. Companies like Google, 3M, Microsoft in their heydey and Mac now are known for being innovators, which is partially created by the people they hire but also heavily determined by the organizational practices they implement. Partn erships with other firms would be another value-added investors should be aware of. Strategic partnerships have a proven track record of raising company value. In small-to-medium sized software companies, Kennedy and Keeney's research found that â€Å"strategic partnerships were initiated to take advantage of firm synergy, reputation and credibility

Fast food in American culture Essay Example | Topics and Well Written Essays - 1250 words

Fast food in American culture - Essay Example n American eats at a fast food restaurant is probably four to five times a week indicating towards the trends that people do basically not prefer to cook at their own homes. (Counihan) The history of fast food in America is almost 70 years old when during the first half of the 20th century; an individual with the name of Carl Karcher started to sell the hot dogs and other fast food products. This was basically to provide the speedy service to the customers and it gradually became the main characteristics of the American life also which value speed and efficiency much. It is therefore important to note that fast food has some deep impacts on the way American life actually work and how the common Americans act and respond in certain situations. Fast food as the name suggests is the food which can be prepared and served very quickly however, it is also important to note that any meal which is prepared within shortest possible time can be considered as fast food. Fast food is served over small kiosks or through restaurants and some of the best restaurants offer fast food through their chains. McDonalds, KFC, Burger King are some of the fast food chains offering different kind of burgers and sandwiches as well as other fast food stuff including coffee also. Coupled with the business of fast food chains is the concept of franchising wherein the fast food restaurants basically sell their ideas and operational secrets to whoever purchase the franchise and sell under the same name. The rapid spread of fast food culture and restaurants is mostly a result of the process of franchising wherein the original owners of the restaurants provided the support; brand name and recipes to franchisees in order sell the similar product. The culture of fast food eating also flourished as the US economy started to grow and the average hourly rates of common Americans increased. This increase in the income of the persons actually allowed them to afford the luxury of eating out and thus

Financial Strategy Essay Example | Topics and Well Written Essays - 1500 words - 2

Financial Strategy - Essay Example â€Å"Value added† is only meaningful in the context of some kind of value that a firm's portfolio has that isn't immediately apparent from their stock prices or investment guide. The fact that a company is connected to a larger company, for example, would be relevant to investors. Managing cost centres is normally quantified on the balance sheet anyways, but even when it isn't, it is a tiny part of the value added picture. Lu, Tsai and Yen (2010) point out that intangible assets are immensely important to valuing firms. â€Å"In knowledge-based economy, the method for creating firm value transfers from traditional physical assets to intangible knowledge. As intangible assets value is an important part of firm value, valuation of intangible assets becomes a widespread topic of interest in the future of economy† (Lu et al, 2010). Lu, Tsai and Yen point to six particular value-added sources that their data-mining from Taiwanese firms found: â€Å"R&D intensity, family, p articipation in management, pyramids, profitability, and dividend† (Lu et al, 2010). Intangible assets are clearly vital to a company: Indeed, they are the company, the money being the way for those assets to be deployed. What makes a company like Microsoft grow ten-thousand fold is intangible elements like strategy, intuition, etc. The problem with these assets is manifold: 1. These assets are not easily fungible. Bill Gates would not have been worth very much before Microsoft's ascension. 2. These assets are not easily measurable. Creativity, political connections, inherited knowledge from family, secret recipes... until they have been tried and tested in the market, they have no quantifiable value. 3. They are context-specific. A piece of land is worth however much it is objectively. But Bill Gates and Paul Allen were a team. Split them apart and their separate value was probably far, far lower. Aside from the factors that Lu, Tsai and Yen (2010) identify, intangible assets of value include far more. Political connections are immensely valuable: If someone can exert political pressure to protect one from upcoming regulation or other important legislation, that can be worth millions to the shareholders. Families are value-added because they typically have a shared sense of camaraderie and loyalty with less need for monitoring and because they have special knowledge passed down a family line not accessible to those outside of it. Again, the problem is the signal-to-noise ratio: The vast majority of family knowledge is not applicable to business success, but sometimes an individual piece of information in the flotsam and jetsam, like a recipe, actually is. Innovation is particularly important, especially a culture of innovation. Companies like Google, 3M, Microsoft in their heydey and Mac now are known for being innovators, which is partially created by the people they hire but also heavily determined by the organizational practices they implement. Partn erships with other firms would be another value-added investors should be aware of. Strategic partnerships have a proven track record of raising company value. In small-to-medium sized software companies, Kennedy and Keeney's research found that â€Å"strategic partnerships were initiated to take advantage of firm synergy, reputation and credibility

Addressing Nursing Shortage Research Paper Example | Topics and Well Written Essays - 3750 words

Addressing Nursing Shortage - Research Paper Example This essay discusses that prior to 1980s healthcare was solely a physician’s concern and certain problems like cardiac malfunctions were not considered problems until after symptoms were developed. This caused a lot of financial stress on the patients when they were treated at late stages of the disease. As a result of research it was suggested that care provided before the advent of symptoms can cost far less than the care provided after symptom development. Since then the trend of â€Å"Preventive Care† that is avoidance of disease or accident before it occurs, evolved. Managed care is the current concept for running a successful healthcare system which is a pre-planned treatment of the patient. In this system patient is considered as a client whose health is continually monitored and evaluated and treated accordingly. Health Maintenance Organizations (HMOs) are examples of managed care system. This concept has entirely changed the healthcare scenario. The role of phy sicians and nurses has been redefined. According to World Health Organization, a commendable health care system is one which provides quality services to people in need. The components of a good health system vary from country to country, however the basic mechanisms like, adequate financing, well-trained physicians and medical staff, reliable information on which policies are made, fully-equipped facilities and delivery of quality medicine and modern technology to the patients should remain the same everywhere. The health care system of United States is one of the best systems in the world in terms of funding and modern technology usage but it is also characterized by a lack of central planning, direction and control. The system is a blend of public sector and private health providers. This system is highly decentralized and complex and on top of that costly services make it quite unaffordable for a certain population. Two major health insurance programs Medicaid and Medicare are f unded by the federal government. Medicaid is funded jointly by federal government and the states and it serves the low income and poor people. While Medicare is a federal government funded two-part program that cover hospital costs and few nursing home services and physician services respectively (Nagelkerk, 2006). Despite these efforts the rising health care costs have proved to be a significant hurdle in the betterment of the system. Many problems are faced by the U.S healthcare system, a major problem being the uninsured public. According to U.S Census Bureau the number of uninsured rose to 49.9 million in 2010 from 49.0 million in 2009. Another problem which we will study is the nursing shortage. The term refers to a situation where the professional nurses’ demand exceeds the supply. The phenomenon is observed both nationally and globally and in the developed and developing countries. The shortage can be measured in terms of nurse-patient population ratio. Nursing: A Brie f overview Caring for the sick and injured has been a centuries old tradition. It has evolved throughout the years from a domestic work to professional arena. Care is practiced in different ways in the world but United States has set an example for the rest of the world. Before we discuss modern care we take a look at the nursing history in the States. Nursing is an integral part of any health care system and it plays a significant part in attaining patient care outcomes. The nurses care for the patients, work in collaboration with the medical team and assess and treat the problems. The nursing work force mainly includes director of nursing (DON), registered nurses (RNs), Licensed practical nurses (LPNs), certified nurse assistant (CNA) and other staff such as aides, orderlies and personal care attendants (Buerhaus, Auerbach, & Steiger, 2009). Following chart shows the percentage breakdown of nursing facility employees in various categories (American Health Care

Genetically Food Essay Example for Free

Genetically Food Essay An arguable statement about genetically engineered food being the means to end hunger around the world is gaining momentum as the population continues to increase and people continue to die of starvation. In the biotech world, what is known as agricultural biotechnology, supporters believe that this could guarantee and maintain food security for the hungry. On the other hand many people have concerns over consuming genetically engineered food. Many foods on the market today contain some part of GM (genetically modified) food. Approximately 85% of corn, 91% of soybeans, and 88% of cottonseed are genetically engineered which are used on food for human consumption. (http://truefoodnow. org/campaigns/genetically-engineered-foods/) The question remains on whether genetically engineered food safe? Various groups do not deem biotechnology as the answer to ending world hunger but they consider poverty to be the reason for the shortage of food worldwide. In order to discuss the possible advantages or disadvantages of genetically engineered food, it must be defined. Genetic Engineering as defined by Merriam-Webster is a group of applied techniques of genetics and biotechnology used to cut up and join together genetic material and especially DNA from one or more species of organism and to introduce the result into an organism in order to change one or more of its characteristics. The term Genetically Modified is commonly used term to describe food that has been modified in a laboratory to produce preferred traits such as resistance to pest and diseases, increased nutritional value, and much more. Farmers have been crossbreeding animals and plants for years to produce desired traits but this traditional form can be a lengthy process and not very accurate at times. Using a laboratory for genetic engineering not only can they yield the traits being sought after but can do it in a much faster rate and with more accuracy. In 2008, GM crops were planted on an estimated 308. 8 million acres worldwide, a year-over-year increase of 26. 4 million acres. (Turk Bensel, 2011) There are currently 25 countries growing genetically engineered crops. (Turk Bensel, 2011) In 1994 the first genetically engineered whole product, a tomato, went on the market. (Whitman) This not a new technology but people are becoming more aware of what they are in taking with their food. Supporters of GM food say that these foods pose no risk and are not different from conventional foods. As Tietel and Wilson stated in their book, Genetically Engineered Foods: Changing the Nature of Nature: What You Need to Know to Protect Yourself, Your Family, and Your Planet, would you want to be on a jetliner and open your morning paper as the plane is taking off see that they are just now doing test to determine whether or not the new model plane you are in is safe? Of course not, one would hope that all testing has been done prior to the plane being put into use. Our government, scientists, and researchers who support the concept are willing to allow genetically engineered food into our diets without sufficient testing being done to understand any long term effects. Numerous environmental groups feel that genetic engineering must be discarded due to the unknown effects they may have on humans. Some of the main arguments against GM foods are what environment hazards they may cause, the health risk to humans, and economic concerns. Genetically modified food is already present in some many food sources that we ingest; one would have to ask if there disadvantages to producing and utilizing genetically engineered food? Like anything else that is done there are hazards associated with the process and they must be addressed. The FDA set forth guidelines for testing to ensure the safety of bioengineered food. In 1994 they also established a consultation process to assist developers in meeting the safety standards set forth in their guidelines. (Bren, 2003) The problem many protestors of GM food see is that the consultation is not mandatory and is only on a volunteer basis. Nothing guarantees that all companies are using the volunteer process although the FDA believes they all are. A main safety concern involving genetically modified crops is the danger of introducing allergens and toxins into these foods. The news will report on huge jumps in childhood food allergies, but the reports fail to consider the link between the changes in America’s diet. (Smith, 2007) In the 1990s a study was done showing that people who were allergic to nuts had an allergic reaction to soybeans that had been altered using a protein found in Brazil Nuts. Some people have severe food allergies to nuts and reactions can be life threatening. The only way to conclusively test for allergies is by human consumption. Opponents of GM food state the people are being used as guinea pigs. (Smith, 2007) Incidents such as the allergic reactions to GM soybeans shows how vitally important it is to label products that have been engineered. Governments and factions that back genetically engineered foods don’t feel labeling are necessary because they say there is no significant difference between GM food and unmodified food. If genetically modified food is going to be a success, we have to market it, not hide it, said Elbert van Donkersgoed, executive director of the Christian Farmers Federation of Ontario. (Strathdee, 1999) Consumers have the right to be informed. Organic foods are labeled; beef that has been grass fed only and contains no hormones are labeled, as well as eggs that were produced by cage free chickens. Everything has a label saying what it is made of except when it comes to GM food. By not labeling GM products it makes it seem as if there is something to hide about them. Fears over what genetically modified crops may do to the environment have activist condemning corporations for putting profit over possible hazards. Herbicide-tolerant crops are designed to tolerate herbicides that are used to kill unwanted plants such as weeds but can also kill the crop. These types of are commonly known as Roundup ready because they are designed to resist Monsanto’s glyphosate herbicide, known as Roundup. (Turk Bensel, 2011) The worries is that weeds will cross-breed with the Roundup ready crops and create a super weed that will be hard to kill. Now the weeds that died when treated with Roundup are now resistant just like the crops. Having super weeds would force companies to come up with different chemical compounds to combat the issue possibly causing new toxins to be released into the environment. Roundup ready seeds become useless and now farmers lose money because they can’t keep the weeds out of their crops. Not only do you worry about cross-breeding the possibility of cross-pollination can happen from one farmer’s field of GM crops to another farmer’s field of non GM crops. Farmers have been sued because companies feel slighted saying that GM seeds were used and they received no money from it. Moral questions are raised whether it is truly about the money are helping to produce better food sources? Along with herbicide-tolerant crops, you also have insect-resistant crops that have pesticides inserted to help with pest control. Just like with herbicide-tolerant crops, you run the risk of insects mutating and no longer being affected by the pesticide. DDT (dichloro-diphenyl-trichloroethane) which was developed in the 1940s was used to fight insect-borne diseases such as malaria, typhus, and others that effected crops and animals as well. For awhile it was affective on mosquitoes but some species became immune to and rendering it ineffective. It was eventually banned due to be harmful to humans and the environment in the United States. Using crops that have pesticides in them we run the risk of pesticides becoming useless. Besides the health and environmental hazards, there are also economic concerns as well. Making genetically modified food is costly and lengthy process and agricultural companies are looking to make a profit. They patent their products and technologies so that no one can violate their rights and use them. Consumers worry about prices been driven up by the patents and farmers and poorer countries not being able to pay for them. With all these negative aspects that I have mentioned it no wonder that so many are against the use and genetically modified crops. Consumer advocates see that most companies seem to be in it for the financial gain and not to end world hunger. Not every aspect involving genetically modified crops is bad. They contain some very good attributes that may be able fix the supply and demand for food for the world’s growing population. Food would no longer be a scarce commodity and the supply could be increased to meet the demands of a growing population. The main advantages of bioengineered crops are the ability to incorporate pesticides and herbicides into the seed, being able to increase the nutritional value to better meets the needs of the impoverished, pharmaceutical purposes, cold and drought tolerance, and phytoremediation. Crop losses for farmers from insects can ravage them financially cause famine for third world countries. Due to the threat of insects farmers use a lot of chemicals to protect their crops. Chemicals have proven to be harmful to the environment, animals, and humans. Agricultural waste has polluted water ways and damaged some ecosystems beyond repair. Genetically modified crops with pesticides added into them reduces the need to spray large amounts of chemicals that pollute the air and water. Similar to crops altered with pesticides, herbicide-tolerant plants reduce the amount of herbicides used keep crops from being killed by them lessens the destructive outcome on the environment. Spraying herbicides is very time consuming and often will take multiple sprayings to be affective. Expenses associated with treating crops are reduced and agricultural waste is nearly eliminated. This transforms to savings for consumers and makes food more affordable for those living in poverty. Certain areas of the world are prone to drought while others may have unexpected frost. Scientist and developers have created an anti-freeze gene that will keep crops from dying off in during a cold snap. With climate change and weather becoming unpredictable this technology will benefit so many. In countries like Africa that dessert conditions farmers will be able to grow crops that are able to survive long periods without rain. States that receive snow and freezing temperatures as earlier as October will be able to yield crops after the first frost. Everyone has seen the commercials on of the starving children asking to you to give just thirty cents a day to help feed them. Children featured are malnourished and living off nothing more than rice and water. Where poverty is so far spread in underdeveloped countries and people’s diet only consist of a few items, they still lack the necessary nutrients that are needed for survival. Consequences of not getting a balanced diet full of vitamins and minerals will cause many to die or suffer other ailments that are preventable with vitamins and minerals such as blindness. What if the rice may possibly be altered to add in the vital missing vitamins and minerals? The nutritional value of the food could be enhanced to include beta-carotene which is vitamin A, that would fix the deficiency and keep people from going blind due to the lack there of this vitamin. Researchers at the Swiss Federal Institute of Technology Institute for Plant Sciences have created a strain of golden rice containing an unusually high content of beta-carotene. (Whitman, 2000) There millions of people around the world in undeveloped countries and are impoverished and unable to afford life saving vaccines and medicines. Vaccines and medicine are costly to produce and sometimes require certain storage conditions which a lot of countries don’t have where the poor live. Scientists are growing plants that will produce anti-bodies to fight heart disease, cancer, and tooth decay. (Bren, 2003) Not only that, they are also experimenting with fruits and vegetables that contain vaccines. This would make them so much easier to ship, store, and administer compared to traditional ways. Countless lives may possibly be saved. Survival of the human race and the ending of pointless suffering is great advantage to biotechnology. Humans have caused so much pollution to the planet. Numerous ecosystems have been destroyed and thousands of species are now extinct. Phytoremediation is the altering of plants such as trees to help clean up heavy metal contamination from the soil. The roots would soak up contaminates and clean the soil so that it becomes viable once again. Pollution plagues society in almost everything we do. Biotechnology is the wave of the future. Advocates of GM food truly feel that the technological advances ought to be seen as beneficial and way to end global hunger and help the environment. Famine and malnourishment could be things of the past. Picture a world where everyone has enough food to eat, afforded medicines, and vaccines, and the environment is cleaner due to less chemicals being used. Scientist and researchers are always looking for ways to better the planet for the survival of mankind for generations to come. The issue arises is that there are still so many unknowns with genetically modified food. Further test need to be conducted to fully conclude that no long term effects exist and that is safe for humans and animals. The answer to world hunger is staring us in the face and through proper education we should not be afraid to use it. References http://www. epa. gov/pesticides http://www. merriam-webster. com http://truefoodnow. org/campaigns/genetically-engineered-foods/ Bren, L.(2003). Genetic Engineering: the Future of Foods? FDA Consumer; Nov/Dec 2003; 37, 6; Research Library Core pg. 28 Marshall, M. (2012). GM food: The Case For The defense. New Scientist, 216(2886), 8-9. Smith, J. (2007). Genetically Engineered Foods May Cause Rising Food Allergies—Genetically Engineered Soybeans Retrieved from http://www. responsibletechnology. org/gmo-dangers/health-risks Strathdee, M. (1999). Group demands mandatory labeling of genetically altered food. Canadian Press News Wire. Retrieved from http://search. proquest. com/docview/359528626? accountid=32521 Thomas, L. Of, T. P. (2002). Genetically altered food creates labeling dilemma for the industry. St. Louis Post Dispatch. Retrieved from http://search. proquest. com/docview/402087128? accountid=32521 Teitel, M. , Wilson, K. (1999). Genetically Engineered Foods : Changing the Nature of Nature: What You Need to Know to Protect Yourself, Your Family, and Your Planet. Park Street Press. Turk, J. , Bensel, T. (2011). Contemporary environmental issues. San Diego, CA: Bridgepoint Education, Inc Whitman, D. (2000). Genetically Modified Foods: Harmful or Helpful? Retrieved from http://www. csa. com/discoveryguides/gmfood/overview. php.

Atonement By Ian McEwan | Summary

Atonement By Ian McEwan | Summary The fourth novel that I chose was Atonement by Ian McEwan. In the introduction, a young girl name Briony is producing a play to put on for her brother. Brionys mother, sister, and three cousins are introduced as well as a family friend and employee Robbie Turner. Throughout the day Brionys attempts to put the play together fail, and she eventually gives up on the endeavor. She witnesses an interesting encounter between Robbie and her sister Cecelia that complicates the adults relationship and moves the plot forward. 2. Rising Action After the relationship between Robbie and Cecelia, and the curious and scheming nature of Briony, is established, chaos ensues. Briony intercepts an intimate letter from Robbie to Cecelia, and from then on thinks that he is crazy and wants to hurt her sister. To make matters worse, she witnesses them in a position that to her, looks like he attacked Cecelia. On a hunt for two of the cousins that ran away, someone rapes the eldest cousin. Briony finds the victim first and immediately assigns the blame to Robbie. Robbie and Cecelia are thus torn apart through the rest of the book, while Robbie gets sent to prison for a crime he didnt commit and then off to war. The book follows the two lovers and their letters to each other. It describes their brief meetings and their estrangement to Cecelias family following the betrayal. 3. Climax The climax of this book is when Briony goes to see her sister after the many years of conflict. Briony goes to see Cecelia without knowing whether Robbie is dead or alive, or if they have seen each other since he went to war. During their meeting the reader finds out that Robbie and Cecelia are living in her apartment and are finally together again. 4. Falling Action After the dramatic moments of Briony and Robbies meeting, the book slows down. Robbie and Cecelia make their demands of Briony and the rest of the family to make atonement. The rapist from the beginning is revealed, and their lives at that time are resolved. 5. Resolution In the resolution, Briony goes back to her familys estate many years later for her birthday. Some young relatives put on her old play for her at the birthday party. In the last chapter of the book, you find out that the previous chapters are the pages of Brionys book, her final atonement, and that the ending where Robbie and Cecelia end up together isnt what really happened. Robbie and Cecelia both died in the war in the same year, and Briony never confronted them. Reader Response Journal #6 Describe your reading of The Wifes Tale. Was this story confusing? Were you surprised by how it ended? What phrases or sentences did the author use as clues to help you understand the story and its plot twists? Was this a good story? Why or why not? At first, I thought that this story was confusing. I assumed at the beginning that they were already human, so when the husband started getting bigger the fear in the other characters didnt make sense. Then the wife described all of the hair coming off as he grew and that didnt make sense either, unless he was a very hairy man. The wife used various clues though to help me understand what was happening. She specified that he stood up on two legs, which would be insignificant if he were human before, and then she started howling, which kind of gave her away, as well as the snapping at the branch. Also before that the story said that the change only happens in the dark of the moon, which is significant of a type of curse or werewolf. She also talked about her sisters mane, and described her community as a pack. I had a feeling that the husband eventually died just from the context at the beginning, but it seemed a little sad when I read the ending that he died. I thought this was a goo d story because of the twist and because it made me reread to figure out what was going on. It definitely keeps your attention, but the ending is sad and kind of gross and typically I dont like endings like that. Reader Response Journal #7 Describe one or two of the themes in The Growin of Paul Bunyan. Use examples from the story to show how the author presented these themes. One of the themes that I got out of the story is the need for people to sympathize with each other. When overcoming differences or conflicts in life, trying to view things from the other persons standpoint is invaluable. In the story, Paul Bunyan assumes several things about Johnny Appleseed; one of them being that Johnny had challenged him. The author showed that by assuming, he did more harm than good. The affect that Paul Bunyans actions had on Johnny is expressed when Johnny said, All the rest o my dreams is so much kindlin wood, so why dont you take this an see if its so easy to make it grow. Only when Johnny challenged Paul Bunyan to grow a tree did he finally value the hard work and effort that Johnny had put into growing all of the other trees that he cut down. The author shows this when Paul Bunyans tree dies and you see how much it affected him; he yelled, Johnny! Johnny! Why didnt you tell me how much it could hurt? Now that Paul Bunyan had experienced what Johnny went thr ough, when he saw that Johnny had turned his axe into a giant tree, he appreciated the creation and he never cut down another tree again. If we put ourselves in the other persons shoes when trying to solve a problem, overcoming it becomes easier and many potential trials are avoided in the process. I think that is one of the themes in the story. The Growin of Paul Bunyan The Growin of Paul Bunyan obviously has some very powerful themes. This assignment will help you work through the story, its characters, and its messages. In the Venn diagram below, describe the differences and similarities between Paul Bunyan and Johnny Appleseed. Put the differences in the areas of the circles that dont overlap and the similarities in the area where they do overlap. Work hard Good at what they do. Like Trees Likes a Challenge Is Impulsive Likes to cut down trees Thinks Ahead Is Non-confrontational Likes to grow trees In the chart below, describe the physical characteristics of both Paul Bunyan and Johnny Appleseed. (You must include at least five things about each character.) EMBED Word.Picture.8 When Paul thinks hes won the contest with Johnny, why is he so disappointed with Johnnys reaction? Paul gets upset because he wants Johnny to admit that he won the challenge and that hes stronger than Johnny. He thinks that growing them is as easy as cutting them down, thus he won the contest. Describe four things Paul does to help this little seed grow. a. Paul runs back and forth 200 miles to carry water in his hands for the tree. b. He moves the rabbits away from the tree and carries many of them to the stream with him so they wont get the seed. c. He protects it from the cold by covering it with his hands and breathing on it. d. He shields it from the sun during the day. What happens to Pauls ax? Johnny turns it into a giant evergreen tree. What do you think is the meaning of the title, The Growin of Paul Bunyan? I think that the title is symbolic of Paul Bunyans dynamic change that he makes in the story. It is used not only in the sense that Paul Bunyan grows something, but that he grows himself. He becomes a better person after he learns a lesson from Johnny Appleseed. Do you think that this title gives the readers clues about the themes of the story? If so, how? The title of the story allows the reader to make inferences about what the theme of the story is. The fact that Paul Bunyan is already huge and couldnt grow much bigger physically implies that it is a different kind of growth. You could infer that the play on words suggests that the theme is that physical strength or size is not what is important, but it is the size of the inner person. How do you think a person who relies on the lumber industry for a living would respond to The Growin of Paul Bunyan? Why? I think that there are certain parts of the story that theyd agree with, and certain parts that would seem unreasonable to them. Its easy to agree with Paul Bunyan when he said that without logging people wouldnt have houses and many other materials that people use every day. But there is a reality to what Johnny Appleseed said about eventually not having any more trees to cut down. I dont think that the story was so much against logging as it was against cutting trees down for fun or to prove something. What do you think is the main theme of this story? I think that the main theme of the story is that it isnt physical strength that makes someone better than another, but that the most important thing is a persons inner qualities and their ability to grown and improve. What clues in the story helped you determine this theme? The last sentence in the story helped me to determine the theme. It explained what Paul Bunyan learned from the whole experience: A little man who chops somethin down is still just a little man, but theres nobody bigger than a man who learns to grow. Johnny showed that growing on the inside counts for more than physical strength by saying, Its always easier to chop somethin down than to make it grow. 11. Are there any minor themes that you noticed in the story? I noticed several minor themes throughout the story, such as: Having a talent doesnt make you a hard worker or a good person. To solve problems you have to see things from other peoples perspective. Sometimes we take things for granted until theyre gone. Theme Paper #1 By Kelsey Davis One of the six novels that I read was The Picture of Dorian Gray by Oscar Wilde. It is 229 pages and takes place in the late 1800s in London. One of the major themes in this book is: the pursuit of pleasures and beauty does not result in a successful and happy life. This novel is about a beautiful young man, Dorian Gray, who becomes friends with two men: Basil Hallward, an artist, and Lord Henry Wotton. Basil becomes infatuated with Dorian upon seeing him for the first time, feeling that Dorian Gray will forever change his art and become his muse. Dorian has a similar effect on Lord Henry, who immediately claims Dorian as a lifelong friend. Lord Henry and his opinions and philosophies on living life fascinate Dorian; and when Basil paints a portrait of him, he, like Narcissus, falls in love with his own beauty. Under the leadership of Lord Henry, and the giving of his soul for eternal youth and beauty, he lives a selfish and debauched life, creating the theme for this story. Throughout this novel, there is much dialogue between Lord Henry and Dorian. The discussions that they have and how these affect Dorian establish a consistent theme throughout the book. Lord Henry continually gives Dorian the twisted advice to pursue the fulfillment of ones senses and to satisfy every whim. During their first meeting, Lord Henry says such things as: Youth is the one thing worth having. Be always searching for new sensations. But we never get back our youth . . . we degenerate into hideous puppets haunted by the memory of the passions of which we were too much afraid, and the exquisite temptations that we had not the courage to yield to. In response to this guidance, Dorian becomes less and less sensitive to others and more and more self-concerned and evil. He retains his beauty and youth while Basils portrait ages and becomes corrupt, bearing the sins of his soul. During the next twenty years, Dorians reputation gets worse, and his relations with others become scandal. Basil confronts Dorian about the things hes done and encourages him to change. After revealing the dreadful secret of his youthfulness, Dorian murders Basil. The sequence of events after Basils death reveal Dorians unhappiness and his dissatisfaction with the way his life has turned out. He tries to convince himself that he can change, but realizes, with the help of Lord Henry, that he cant and that his attempts would be out of vanity. He thus arrives at one conclusion: destroy the painting that had destroyed him and be rid of his last piece of conscience. As he does so the ugliness and age of the portrait go to where they belonged all along: to the living Dorian. Corrupt, ugly, and alone, Dorian kills himself. In this Hedonistic novel, Oscar Wilde shows how relying on superficial qualities leads to unhappiness. Dorians regrets are clear when he says, There is no one with whom I would not change places, . . . The wretched peasant who has just died is better off than I am. From personal experience, trying to pursue every sensation to the full may create a temporary happiness, but it is void of true fulfillment and satisfaction. Even in small actions, seeking self-gratification repels others and spoils good qualities. Theme Paper #2 By Kelsey Davis The fourth book that I read was Atonement by Ian McEwan, which is 351 pages. A major theme that I think the author was trying to get across is the gravity and significance of our actions. Atonement is about the consequences that came from a little girls accusation. One of the main characters, Briony, blames her sisters boyfriend for a terrible crime. Though she was a young girl and was relatively sincere in her accusation, she made a decision that affected the future of her family, and most importantly the accused. The novel follows the lives of three characters, Briony, Robbie (the accused), and her sister Cecelia. After Robbie gets accused of raping Brionys cousin, he gets sent to prison and then to war. Through the years, the love and relationship between Cecelia and Robbie is strained from their separation. Their intense pain and alienation from their family is described in the book vividly. The misery that Robbie goes through starts in chapter fifteen, which begins, There were horrors enough, but it was the unexpected detail that threw him and afterward would not let him go. Robbie later recalls the events before prison, before the war, before the sight of a corpse became a banality, and dreams of a future when he and Cecelia would no longer be isolated. In the book, Cecelia and Robbie are both killed in the war before they are able to fully reunite. In the last chapter, Briony is an old woman. She has written a book about her story, about Robbie and Cecelia, and offers it as her final atonement. In her book, she rewrites the ending of the lovers tale, so that they end up together and she is able to make her peace with them. Obviously from the way she wrote her book, she was never able to confront Robbie or Cecelia and thus somewhat absolve her guilt. She calls herself a coward for being unable to confront her sister after Robbies death. Her regrets are expressed at the end of the novel when she explains that in her lifetime she hasnt traveled very far. She says, Or rather, Ive made a huge digression and doubled back to my starting place. In the end, Briony can never be forgiven, and she takes her guilt with her to the grave. Her actions, even as a child, were very costly. She had to live with the fact that what happened to Robbie and Cecelia was because of her childish assumptions and her lies. I think this is the strongest theme of the book: that that we are all responsible for our actions, and, if our actions are bad, no one can take the blame or absolve the guilt for what we do but us. Anyone who has a healthy conscience knows that the bad things we do, intentional or not, are the hardest to forget. However unnatural and painful that is, it is the truth. Ian McEwan reminds his readers that our past and our decisions make us who we are. Theme Paper #3 By Kelsey Davis The book that I chose for my sixth reading was A Farewell to Arms, a 332-page book by Earnest Hemingway. This novel is semi-autobiographical and tells the story of an American ambulance driver in the Italian army during WWI, Lieutenant Henry. This story contains a lot of dialogue, so a prominent theme can be hard to interpret. However, the philosophy of life that Henry has throughout the story develops into its own theme. Through his beliefs and actions, Lieutenant Henry establishes a philosophy: life has no order, and no ultimate purpose. You have to make the most of it using your own personal values and find your own meaning. This is a major theme of the book. Henrys approach to life can be seen in his interactions with his friends and lovers. Also in his opinions of the war and of religion you can see evidence of his philosophy. Several times in the beginning chapters Henry shows his tendency towards instant gratification. When he takes his leave in chapter three, instead of taking a healthy vacation, he spends his days and nights drunk and in the company of prostitutes. In the beginning of his relationship with a nurse he states, I did not care what I was getting into . . .. I knew I did not love Catherine Barkley nor had any idea of loving her. This was a game, like bridge, in which you said things instead of playing cards . . .. Nobody had mentioned what the stakes were. It was all right with me. Henry didnt have a total lack of integrity or morality in the book; this is shown by his loyalty to Catherine and his care for the priest, Rinaldi, and the soldiers beneath him. In many instances though, he showed that he didnt care about or c onsider outcomes. His drinking, for example, eventually resulted in jaundice but he didnt decrease his habit much. Henry didnt believe in a God, in an established order, or in ensured justice. The tragic events in Henrys life reaffirm his convictions of the hostility of life and strengthen endurance when under trial. He establishes his own order by sticking to courage and love. When he faces death from his own army, he escapes and flees to Switzerland with Catherine where they find happiness within each other. In the book, the war and Catherines death help to shape Henrys attitude towards life, and thus, the theme. Parts of Henrys philosophy I agree with. I admire his endurance, and his value of life, especially in light of the fact that he felt no higher meaning or purpose. I like that when he fell in love with Catherine, though he still cared for his responsibilities, he always did what made them both happy. I pity Henry though. Catherine was the only thing that made him truly happy; he couldnt be happy and find purpose on his own. Once she died he was alone, left with the same unordered universe he had before. All the meaning he found in life was in things that could be taken away from him. In the end, what sense of hope does that leave?