Importance of Financial Management - Free Essay Example

INTRODUCTION The modern thinking in financial management accords a far greater importances to the management decisions and making policy. Today financial managers occupy key positions in top management areas and play dynamic role in solving complex management problems. The main object ive of accounting is to provide the necessary information, which is useful for the person within the organization i.e.; owners, management, employees and also outside the organization i.e.; investors, creditors, government, consumers, etc. Financial accounting is concerned with record keeping directed towards the preparation of income statement and financial position statement. It provides information regarding profit and loss of the enterprise and also its financial position as on that particular date. This information is helpful to management to control the major functions of the business i.e.; finance, administration, production and marketing, but details regarding operating efficiency to their lacking financial statements are mainly concerned with the managements interest in future of the organization. Thus the financial performance valuation involves the determination of the companys ability In mobilizing the funds required for the business and utilizing the funds in the business. Therefore, the financial performance is concerned with the appraisal of the following: Capital formation Capital structure Profitability and profit allocation Working capital and liquidity management FINANCIAL ANALYS Financial analysis is the process of determining the significant operating and financial characteristics of a firm from its accounting and its financial statements. The goal of such analysis is to determine the efficiency and performance of the firms management, reflected in the financial records and reports. This analysis will help us to measure firms liquidity, profitability and other indications that determine whether the business is conducted in a rational way or not. METHODS OF FINANCIAL ANALYSIS: There are 7 methods of financial analysis. Such are: Comparative statement Comparative income statement Comparative balance sheet Common-size statement Trend analysis Fund-flow analysis Cash-flow analysis Ratio analysis Cost-volume profit analysis RATIO ANALYSIS: Financial statement plays a decisive role in setting the frame work of managerial decisions for the financial statements viz; income statement and balance statement are prepared to help the management in taking decisions. The Ratio analysis is the most power tool of financial analysis. Meaning: A ratio is simple arithmetical expression of the relationship of one member to another. Accounting ratios are relationships expressed in mathematical terms between figures which are connected with each other in some manner. Ratio analysis shows inter-relationship between the different items in the data. Current ratio: Current ratio = Current assets / Current liabilities The current ratio is calculated by dividing the current assets by the current liabilities. Current assets include cash and those assets which can be converted into cash within year such as inventories, sundry debtors, marketable securities, loans and advances and prepaid expenses. Current liabilities are obligations maturing within a year, including creditors, bills payable, accrued expenses, bank overdraft, income tax liability, loans and advances and provisions. The companys liquidity position was very low in the initial years where as it is very high in the later years. Quick (or) Acid test ratio: Quick ratio = (Current assets Inventory) / Current liabilities The ratio is really at the rate of current ratio and is found out by dividing the total current liabilities. From the analysis, it can be interpreted that the companys liquidity position to pay for current liability is high. This result is higher interest cost on networking capital which affects the profitability of the firm. Debtors days: Debtors days = (Debtors / sales) * 365 The liquidity position of the firm depends on the quality of the debtors to the great extent. This resulted in higher balance in debtors for which company had to pay more interest charges which affected profitability of the company. This can be improved 3 times better as observed in the ratios of well doing firms. This will result in big reduction in interest charges as well as increase in profits. This possible only through better debtors management and optimum credit policy of the firm. Creditor days: Creditor days = (Creditor / Cost of goods sold ) * 365 This ratio is a variation of the credit ratio and gives similar indications. It measures the portion of the firms assets that are financed by creditors. A very high ratio indicates a greater risk to creditors as also to the share holders under adverse business conditions. On the other hand , a low ratio is for the creditors in extending credit. Net income ratio: Net income ratio = (Net profit / sales) *100 This ratio measures the rate of the net profit earned on sales. It establishes a relationship between net profit and sales in overall measure of the firms ability to turn pound of sales into net profit, this ratio also indicate the firms capacity to withstand adverse economic conditions. Gross income ratio: Gross income ratio = (Gross profit / Sales) *100 The gross profit has been arrived by adding the closing stock and subtracting the materials, excise duty, wages and other manufacturing expenses to sales. This ratio reflects the efficiency with which management produces each unit of the product. When the gross margin in subtracted from 100% we get the ratio of cost of goods to sale. Return on equity: Return on equity = Net income / Share holders equity The amount of net incomereturnedas a percentageof shareholders equity.Return on equitymeasures a corporations profitabilityby revealing how muchprofit acompany generateswith the money shareholders have invested. Net income is for the full fiscal year (before dividends paid to common stock holders but after dividends to preferred stock.) Shareholders equity does not include preferredshares. Cost of sales to sales ratio: Cost of sales to sales ratio = Cost of sales / Total sales Through the manufacturing expenses percentage of company is less than the industry average the Cost of sales is slightly more than the industry. This can be, because of more depreciation charges or difference in excise duty. Therefore company has to produce goods by effective utilization of foxed assets to bring down the depreciation cost of sales. Stock turnover days: Stock turnover days = sales / inventory The higher the stock turnover the better, because money is then tied up for less time in stocks. A quicker stock turnover also means that the firm gets to make its profit on the stock quicker, and so the firm should be more competitive. However, it will vary between industries and so it is important to compare within an industry. Return on net assets: RONA = net income / (Fixed assets + Networking capital) Here, Networking capital = Current assets Current liabilities. It is the useful measure the profitability of all financial resources invested in the firms assets. It evaluated the use of total funds without any regard to the sources of funds. Higher the ratio more effective is the firm is using the pool of funds. Sales to net assets employed: Sales to net assets employed = sales / net assets Here, Net assets = Fixed assets + Current assets Current liabilities. This ratio is also called the earning power of the firm and represents the return of the funds. It indicates how well management has used funds supplied by the creditors and owners. Higher the ratio better is the position of the firm and more efficient of the management in utilizing funds, entrusted to it. CONCLUSIONS In the overall of a business is to earn a satisfactory return on funds invested in it, consistent with maintaining a sound financial position. The position of the company according to ratio is satisfactory in the year 2008 2010. That means each year profit had been increased. BIBLIOGRAPHY Financial management M Y Khan P K Jain https://www.investopedia.com

How The Environment Influences Schizophrenia and Possible Prevention - Free Essay Example

Abstract: Schizophrenia is a complex and heterogeneous disease that affects over 1.5 million people in the United States alone. It causes structural abnormalities in multiple brain regions as well as alters neuronal signaling causing a plethora of symptoms that affect an individuals day-to-day life. Globally it accounts for almost 1% of disability adjusted life years (DALYs), yet there is no known cure (Samele, 2007). However, for the disease to manifest it is currently thought that there must be both a genetic vulnerability, as well as environmental factors that result in a disease state. There is significant evidence showing that prenatal malnutrition (in specific regards to folate and vitamin D), childhood trauma, IQ and social cognition, social stressors, adolescent cannabis use, and expression of endogenous retroviruses all contribute to the development of schizophrenia (Davis, 2015). The large role epigenetics plays in the development schizophrenia presents an untapped potential to decrease rates of the disease through preventative treatment. Introduction: Schizophrenia is a form of psychosis that manifests in the early 20s for males and late 20s for females. While the exact mechanisms of the disease are unknown it is hypothesized that it results from improper neural development leads to the widespread dysfunction of multiple pathways in the brain. Functional scans show abnormal activity in both the frontal and temporal lobes as well as a reduction of tissue volume in these regions. This decrease in volume is thought to be a result of thinning of the cerebral cortex in the frontal and temporal lobes. Schizophrenic patients also typically have larger ventricles that control subjects. This is hypothesized to be the result of decreased tissue volume (Aleman, 2014). Increased dopamine secretion by the ventral tegmental area (VTA) is also commonly seen in schizophrenia; this causes abnormalities in the mesocorticolimbic pathway. This pathway is thought to be the main contributor to positive symptoms and the target for most anti-psychotic me dications used to manage symptoms (Aleman, 2014). The disease is characterized by 3 different subsets of symptoms: positive, negative, and cognitive. Positive symptoms are the most distinct symptoms of the disease and are categorized by an additional feature in which there is no corresponding normal phenotype. These symptoms include hallucinations, delusions, and catatonic behavior. Negative symptoms are the loss of normal function including the lost ability to express and distinguish emotions as well as loss of motivation. This is usually seen in the form of avolition (loss of interest/motivation), alogia (poverty of speech), and flat affect (inappropriate response). The third and final subset of symptoms are classified as cognitive and are generally more subtle. When tested schizophrenic patients often show decreased cognitive functioning, memory consolidation, and learning abilities- this relationship is linear, with more severe cases showing greater cognitive declines (Vacic, 2013). The diagnosis of this disease requires at leas t one positive symptom accompanied with either or both negative symptoms or cognitive symptoms as well (Vacic, 2013). Research shows that schizophrenia is largely a genetic disease†having a diagnosed parent has a conference of 10% while having a monozygotic twin with the disease infers a 50% probability of the other twin also having the disease. Over one-hundred genes have been linked to schizophrenia; however, the underlying mechanisms and effects of different genes are yet to be known (Ripke, 2014). Currently the development of schizophrenia is a two-hit hypothesis, meaning that without environmental influence, individuals with a genetic vulnerability will never develop schizophrenia (Davis, 2015). Malnutrition: Malnutrition is perhaps the most apparent and notable influencer. Prenatally malnourished rats were found to have decreased neural aborization in the prefrontal cortex and hippocampus for both dopaminergic and seratonogic neurons (Davis, 2015). After the Dutch Hunger Winter of 1944 and 1945 as well as the famine in China during the 1960s, schizophrenia rates in the offspring of mothers who lived through the famines doubled (Davis, 2015). Folate, iron, and vitamin D deficiencies are all micronutrients associated with later onset of schizophrenia. An increase in homocysteine plasma levels in the third trimester of pregnancy (a marker for low folate levels) is associated with a two-fold increase in risk for schizophrenia (study controlled for both ethnicity and education) (McGrath, 2011). It is hypothesized that a deficiency in folate induces changes in methylation causing epigenetic changes in the expression of maternally imprinted genes (Kirkbride, 2012). Plasma levels of anemia in th e third trimester (marker for iron deficiency) were shown to confer a four-fold increase (Kirkbride, 2012). Lastly, vitamin D, which is perhaps the most studied with regard to schizophrenic onset, when supplemented is associated with a 77% risk reduction in subsequent schizophrenia (McGrath, 2004). The role of vitamin D deficiency is the proposed explanation for the increased rates of schizophrenia in offspring born in the winter-spring, migrant populations, and populations that live far from the equator (Graham, 2015). Childhood Trauma: Meta-analyses suggest that people with a history a trauma are 3x more likely to develop psychosis later in life (Davis, 2015). Those who underwent past traumatic experience also reported worse positive symptoms than other patients with the disease. This is thought to be the result of increased cortisol secretion hypothalamic pituitary adrenal (HPA) axis activity that is commonly seen in trauma survivors (Laurens, 2016). Brain Derived Neurotropic Factor (BDNF) has shown to have decreased mRNA levels in the hippocampus of those exposed to trauma which have been shown to cause volume reductions. This supports evidence for the widely held hypothesis that the hippocampal decreases seen in schizophrenia are a ramification of decreased expression in BDNF (Bennett Lagopoulos, 2014). Social Stressors: Marginalized, alienated, and/or migrant groups of a population are shown to have over 2 times greater of a risk for development of schizophrenia. Poverty, social uprooting, and discrimination are more prevalent in these populations suggesting that social stress contributes to the difference in rate between native and marginalized populations (Susser Patel, 2014). This may have major global health implications as the people most likely to need resources and support for schizophrenia dont have access to these types of services, exacerbating the problem (Susser Patel, 2014). IQ: Lower IQs have been connected with a higher risk of schizophrenia. Children with an IQ more than 2 SD below the average have an 8x greater risk of developing schizophrenia (Leeson, 2009). Some studies have shown that an above average IQ may decrease the risk of developing the disease; however other studies suggest that a higher IQ may confer an increased risk for a subtype of the disease (Davis, 2015). HERV activation: Several studies indicate that the genetic modulation of human endogenous retrovirus (HERV) elements can alter neuronal development when modulated at vulnerable stages of development. HERVs constitute 8% of the human genome; however they usually remain unexpressed (dormant) unless stressors, parasites, or other factors that upregulate expression of harmful viral transposed DNA (Davis, 2015). There has been extensive research connecting the parasite Taxmoplasma Gondii to HERV expression and later onset of schizophrenia (Torrey, 2006). Knowing some of the epigenetic factors gives society the opportunity to mitigate these risks and combat schizophrenia through preventative measures. While there is no known cure, if this debilitating disease can be tackled from the other side it may be possible to prevent schizophrenic onset and limit the people that have to live with the side effects of anti-psychotic medications. Methods: A population based control study was done to assess neonatal vitamin D deficiency and its effects on the risk of schizophrenia. It was hypothesized that lower concentrations of vitamin D would confer a greater risk of schizophrenia. To do this an individually match case-control study was conducted from a population-based cohort. This included 424 healthy individuals as well as 242 individuals with schizophrenia. Using liquid chomotogrophy tandem mass spectroscopy, the concentration of 25-hydroxyvitamin D3(25[OH]D3) was measured. The concentration of 25- hydroxyvitamin D3(25[OH]D3) was obtained from neonatal dried blood spots that are stored for all individuals born in Denmark since May 1, 1981. By identifying people with schizophrenia that who were born later than May 1 of 1981, they were able to find a control that was born the exact same dya, was the same sex, and had no history of schizophrenia and compare neonatal vitamin D levels. Those in the lower 3 quintiles for of 25- hydrox yvitamin D3(25[OH]D3) concentration (lower than 40 nmol/L) were linked to a 2-fold increased risk for schizophrenia. This supported the hypothesis that low concentrations of neonatal vitamin D are associated with an elevated risk for schizophrenia later in life (McGrath, 2010). An epidemiological study based in Finland looked at trends in seasonal birth, and migrant populations in relation to rates of schizophrenia. Using information regarding schizophrenic diagnosis from the Finish Civil Registration system, they found over 5x greater rates of schizophrenia in dark-skinned migrant populations and a 3x greater rate in individuals born in winter or spring months. These two different cohorts of people are statistically known to have profoundly higher rates of vitamin D deficiency, suggesting that vitamin D deficiency is linked to the development of schizophrenia; however, the authors of this study emphasize that this is mearly an association and there are likely numerous variables that may have influenced the results of the study (McGrath, 2011). As mentioned previously, another risk factor thought to contribute to the onset of schizophrenia is infections that lead to variations in genetic expression. One of the most prominent infections associated with schizophrenia is a parasite known as Toxoplasma Gondii. Research from the Center For Disease Control (CDC) measured the number of antibodies against T. Gondii in groups of people with and without schizophrenia. Controls were randomly selected and schizophrenic individuals had been diagnosed using current diagnostic criteria there were two different groups of schizophrenic individuals in the study: medicated and unmediated. Antibodies were measured using enzyme immunoassays. As predicted, in this study, as well as many others, the schizophrenic patients had significantly more antibodies to T. Gondii than controls. There was also a statistical difference in the number of antibodies between medicated and non-medicated patients, with medicated patients having fewer antibodies. Thi s suggests anti-psychotics may cause a decrease in antibody levels (Torrey, 2006). In a study aimed towards prevention of schizophrenia, emotional recognition was analyzed to determine if schizophrenia could be predicted by testing emotional recognition. Tree different groups were compared: (1) First-episode schizophrenic patients, (2) individuals with high risk of schizophrenia, (3) control. High risk individuals were identified using genetic factors. This was defined as those who had a first-degree relative with schizophrenia (this was assessed using the Family History Research Diagnostic Criteria). The PANSS test is the best test to acess psychiatric symtoms; this test was used to control for degree of symptoms. The experiment consisted of over 110 slides of faces representing fundamental emotions- sadness, anger, happiness, disgust, surprise, fear, and neutral. These were shown for 0.5 seconds 4 slides consisting of a number between 1 and 10 were randomly integrated to control for attention. Using a Prosody was also assessed using 4 different phrases: They must stay here.; He will come soon.; She will drive fast.; and We must go there. These 4 sentences were spoken with with different moods by actors. Subjects listened to 60 total sentences with a total of 5 different emotions. It was hypothesized that there would be a significant difference between controls and the other 2 groups in the interpretation of both sadness and fear. The statistical test utilized were a one-way ANOVA and an ANCOVA which was adjusted for sex, age, and current IQ. Significant differences were seen between control groups and both high risk individuals as well as the first-episode schizophrenics with regards to sadness and fear when evaluating emotional recognition in facial expressions; however, there wasnt significant variance between the other emotions. For Prosody, the only emotion with a statistical difference between controls and both high-risk and first-episode schizophrenics was anger. While the results of facial recognition supported the hypothesis the res ults with regards to prosody did not, suggesting that it is schizophrenia cannot be identified simply by the inability to interpret fear and sadness (Amminger, 2012). Discussion: With more and more research providing evidence of environmental factors that contribute to schizophrenic onset, preventative measures have become easier to implement and there is a greater understanding of the tests needed to determine high-risk individuals (Brown, 2011). Malnutrition: The results from studies aimed at vitamin D show that vitamin D levels of less than 40 nmol/L in utero greatly increase the risk for schizophrenia. It also explains why offspring born in certain seasons as well as migrant populations have dramatically higher rates of schizophrenia. This allows us to implement prevention initiatives in this regard. Education programs aimed to inform future mothers, high-risk populations as well as the general public about vitamin D deficiency in utero and the consequences associated with the deficiency would likely decrease rates of schizophrenia and minimize other consequences that result from vitamin D deficiency, such as rickets. In the majority of the Scandinavian countries programs targeting the high-risk populations such as dark skinned migrant populations provide vitamin D supplementation for these individuals. Dark-skinned migrants are on of the groups with the highest rates of schizophrenia as they have the greatest rates of vitamin D deficie ncy (McRaith, 2011). Their ancestors lived closer to the equator where there was plenty of sunlight; therefore, having the enzyme needed to synthesize vitamin D was evolutionarily unfavorable. Most prenatal vitamins contain 400 IU/day of vitamin D; however the State of Alaska Epidemiology released a report this year stating that 400 UI is not nearly enough. The study recommends pregnant women taking over twice that amount, 1,000 IU/day (McGraith, 2011). It is likely that with this newfound information companies will start changing the concentration of vitamin D in prenatal vitamins; however, women should be informed with regard to the amount of vitamin D they should be supplementing and may need to supplement vitamin D in addition to using a prenatal vitamin. While vitamin D is the most studied micronutrient linked to schizophrenia, supplementation of iron and folate (mentioned above) should parallel these preventative measures to mitigate risk further. Childhood Trauma: Limiting the risk due to trauma is not as straight-forward as vitamin D which can be solved by taking a pill. Childhood trauma is an issue in itself and there are many groups that strive to limit this such as Blue Knot in the United States that provides resources to children that are in traumatic situations or survivors of traumatic situation (Supporting adult survivors of childhood trauma abuse, 2018). Social services also serves to help limit the amount of children in abusive or neglecting homes, and most school systems require teachers to report signs or indications of possible abuse. Luckily the majority of children in the United States are well-cared for and protected from this risk factor, and hopefully that percentage will grow as more resources are put in place. Social Stressors: Populations accustomed to chronic social stress are known to have a 2x greater likelihood of developing schizophrenia. This may have major global health implications as the people most likely to need resources and support for schizophrenia dont have access to these types of services, exacerbating the problem (Susser Patel, 2014). Resources for low SES families exist; however, the resources available fall short of the need. Inclusive societies and distribution of financial opportunities are needed to help mitigate this risk factor. HERV activation and T. Gondii 12 out of 13 articles show that antibodies for T. Gondii are significantly higher in schizophrenic individuals than controls (Davis, 2015). Currently 1/3 of the population is infected with T. Gondii (Torrey, 2006). In many European states prenatal T. Gondii testing is required, yet it is rarely done in the United States. Testing, particularly for individuals with a family history (and thus a genetic predisposition to schizophrenia) could provide important information and instigate additional testing to determine if the baby has also been infected. Also as mentioned in the study outlined above, antipsychotics are linked to lower levels of antibodies against T. Gondii. When researched further it was found that some antipsychotic medications inhibit the growth of T. Gondii in cell-cultures (Torrey, 2006). This shows another potential way antipsychotics suppress the symptoms of schizophrenia and while it currently provides most insight into treatment, it is likely this information may contribute to preventative outlooks down the road. Emotional Recognition: While many studies suggest it may be possible to identify the future onset of schizophrenia by testing emotional recognition, results from the study outlined in the methods portion suggest that this is not a liable way to do so. While they did note some statistically significant findings these varied greatly based on the method in which the emotion was expressed- facial expressions and prosody (Amminger, 2012). While it may be possible in the future to identify high risk individuals by testing emotional recognition current studies havent produced a way in which to do this or the potential mechanisms behind it.

Essay Anthem for Doomed Youth by Wilfred Owen - 1182 Words

Anthem for Doomed Youth by Wilfred Owen The sonnet ‘Anthem for Doomed Youth’, by Wilfred Owen, criticizes war. The speaker is Wilfred Owen, whose tone is first bitter, angry and ironic. Then it’s filled with intense sadness and an endless feeling of emptiness. The poet uses poetic techniques such as diction, imagery, and sound to convey his idea. The title, ‘Anthem for Doomed Youth’, gives the first impression of the poem. An ‘anthem’, is a song of praise, perhaps sacred, so we get the impression that the poem might me about something religious or joyous. However, the anthem is for ‘Doomed Youth’ which is obviously negative. The title basically summarizes what the poem is; a mixture of thoughts related to religion and death,†¦show more content†¦The climax in irony is ‘Shrill, demented choirs of wailing shells’; however, just as the poems irony climaxes, we are taken away from the war to the ‘sad shires’. Furthermore, the last two lines of the octet are transition lines: they prepare you for the sestet by slowing the pace and softening the tone, ‘And bugles calling for them from sad shires.’. The sestet of the poem, by using strong religious motifs, concentrates on what will happen after the war: about the friends and families left behind. The vast number of dead ‘cattle’ is described by Own when he says that there aren’t enough ‘candles’ to ‘speed them all’, and there aren’t any official funerals, but they can only be mourned by releasing their ‘holy glimmers of good-byes’ and that ‘the pallor of girls brows shall be their pall’. Lastly, it is stated that for the ‘patient minds’, each day passes by very ‘slow’ and they ‘draw down’ their ‘blinds’ as if slowly getting rid of any hope left. Nevertheless, they are finally in serenity. The poem is divided into two different ideas. The first part’s tone is at first violent, firm and negative; while the second part’s is miserable and unhopeful. The mood of the octet and sestet is similar to their tone: angry and depressive. Throughout the sonnet, Owen has used two rhetorical questions: one at the beginning of the octet and one at the beginning of the sestet. The diction and the actualShow MoreRelatedAnthem For Doomed Youth By Wilfred Owen1187 Words   |  5 PagesWilfred Owen joined the corps in 1915, at the tender age of twenty-two therefore his poems are testimonial, reflecting the gullibility evinced by many of the other young soldiers who fought in the World War. Consequently, Owen’s poems allude to a theme of the loss of innocence in the young soldiers as they were unprepared for the reality of what they would encounter. He also illustrates that the soldiers joined for materialistic reasons (e.g. titles, patronage) spurred in by the fervent propagandaRead MoreAnthem for Doomed Youth by Wilfred Owen776 Words   |  3 Pages â€Å"Anthem for Doomed Youth† is a poem written by Wilfred Owen who was a soldier that died in the Great War. Throughout his poem he effectively communicates the distress and terror he experienced during his time of service. By Owen using a sonnet layout he is using irony as he is talking about an anthem of war not an anthem of love. The use of a traditional sonnet provides an emphasis on the severity of the subject. The poem is structured in 14 lines which Owen has divided into two stanzas. BothRead MoreAnthem For Doomed Youth By Wilfred Owen932 Words   |  4 Pagesâ€Å"Anthem For Doomed Youth† by Wilfred Owen helps us open up our thoughts to be able to look deeper into the meaning of how boys put their lives on the line to protect their country. The poem is 14 lines with themes of war, religion and death. In just two stanzas there is a rhyme scheme of ABABCDCD EFFEGG that is seen. The first stanza represents the octave and the second stanza represents the sestet. Owen’s poem in the form of a sonnet puts the volta going from the first to second stanza by connectingRead MoreWilfred Owen Anthem for Doomed Youth Analysis1000 Words   |  4 PagesAnthem of the Doomed Youth by Wilfred Owen The poem I chose to study is Anthem of the doomed youth by Wilfred Owen. Wilfred Owen, the son of a railway worker, was born in Plas Wilmot, near Oswestry, on 18th March, 1893. Owens youthful illusion of the glory of fighting as a soldier was reflected in his words to his mother on his return to England shortly before volunteering for the army...I now do most intensely want to fight. In the summer of 1917 Owen was badly concussed atRead More`` They `` And Wilfred Owen s `` Anthem For Doomed Youth ``1460 Words   |  6 PagesSiegfried Sassoon’s â€Å"They† and Wilfred Owen’s â€Å"Anthem for Doomed Youth† depict disillusionment with religion justifying or romanticizing World War I. Both these poems express the authors’ frustrations that religion cannot justify the tragedies and consequences of the war. These frustrations are conveyed through tones of mocking and sarcasm, in addition to other methods. In â€Å"They† Sassoon creates a conversation between a Bishop and soldiers to express his frustration, while Owen uses sarcastic questionsRead MoreEssay on Anthem for Doomed Youth Commentary Wilfred Owen1216 Words   |  5 PagesThe sonnet ‘Anthem for Doomed Youth, by Wilfred Owen, criticizes war. The speaker is Wilfred Owen, whose tone is first bitter, angry and ironic. Then its filled with intense sadness and an endless feeling of emp tiness. The poet uses poetic techniques such as diction, imagery, and sound to convey his idea. The title, ‘Anthem for Doomed Youth, gives the first impression of the poem. An ‘anthem, is a song of praise, perhaps sacred, so we get the impression that the poem might me about somethingRead MoreThe Soldier By Rupert Brooke And Anthem For Doomed Youth By Wilfred Owen1367 Words   |  6 Pages‘The Soldier’ by Rupert Brooke and ‘Anthem for Doomed Youth’ by Wilfred Owen are two World War One era sonnets, both making a comment on what it means to die in war. The two poets show very different views on war, as both had very different experiences in war. Rupert Brooke died before he made it to war, his poem highlights the soldier as a hero and glorifies dying in war, in contrast Wilfred Owen shows a grittier side to death in war, as he experienced war first hand and his poem is real and brutalRead MoreEssay about Analysis of Anthem For Doomed Youth by Wilfred Owen937 Words   |  4 PagesAnalysis of Anthem For Doomed Youth by Wilfred Owen The first poem that I am to analyse is Anthem for Doomed Youth, written by Wilfred Owen. This poem is a sonnet. It has fourteen lines. In this poem, the first and fourth lines rhyme, as do the second and third. The first stanza is mainly about the battlefield, whereas the second stanza is more about the feelings of friends and family back at home. This poem starts off at a quick pace, and then slows down throughout Read MoreAnthem For Doomed Youth And Dulce Et Decorum Est By Wilfred Owen1378 Words   |  6 PagesWilfred Owen is today recognised as the greatest poet of the first World War, his poetry at the time was considered to be controversial as it revealed the truths behind trench warfare and contradicted popular attitudes at the time. The works of Wilfred Owen, and specifically, the poems of ‘Anthem for Doomed Youth’ and ‘Dulce et Decorum Est’ are both successful in powerfully giving a voice to the soldiers of war and conveying the dark and inextricable truth behind war provoking the reader to considerRead MoreAnalysis Of Poem Anthem For Doomed Youth By Wilfred Owen And Trench Duty927 Words   |  4 Pagesimportant factor affecting many people’s lives. The two sonnets â€Å"Anthem for Doomed Youth† by Wilfred Owen and â€Å"Trench Duty† by Siegfried Sassoon are two tal es inspired by their experiences fighting in WW1 and all the horrors that war made them experience. Both poets use different sonnet structures, yet convey quite similar messages. In addition, these poets develop powerful images and metaphors, but in subtly different ways. Sassoon and Owen use structure, imagery and metaphor to show his audience the

Développer - to Develop - French Verb Conjugations

The  French verb  dà ©velopper  means to develop. Find conjugations for dà ©velopper  in the tables below. Conjugations of  Dà ©velopper Present Future Imperfect Present participle je dveloppe dvelopperai dveloppais dveloppant tu dveloppes dvelopperas dveloppais il dveloppe dveloppera dveloppait nous dveloppons dvelopperons dveloppions vous dveloppez dvelopperez dveloppiez ils dveloppent dvelopperont dveloppaient Pass compos Auxiliary verb avoir Past participle dvelopp Subjunctive Conditional Pass simple Imperfect subjunctive je dveloppe dvelopperais dveloppai dveloppasse tu dveloppes dvelopperais dveloppas dveloppasses il dveloppe dvelopperait dveloppa dveloppt nous dveloppions dvelopperions dveloppmes dveloppassions vous dveloppiez dvelopperiez dvelopptes dveloppassiez ils dveloppent dvelopperaient dvelopprent dveloppassent Imperative tu dveloppe nous dveloppons vous dveloppez Verb conjugation patternDà ©velopper  is a  regular -ER verb

The Epic Of Gilgamesh, By Herbert Mason - 880 Words

Gilgamesh is an ancient text which still exists today, it dates back to approximately 3,000 B.C. Despite the fact that it is old, people can still relate to its themes today. A few themes portrayed within the story include, love, friendship, the meaning of life, and death. A book that well represents a human’s existence in this world. At some point every individual experiences those issues in their life. Gilgamesh represents existentialism; a philosophy that emphasizes individual existence, freedom, and choice as one learns about themselves through acts of will. Three examples that relate to existentialism in Gilgamesh by Herbert Mason, involve relationships, how boredom leads to exploration, and how one discovers themselves throughout the journey by questioning the meaning of life. To begin with, Sadigh says that human relationships play a part in existentialism, which offer wisdom about the nature of relationships. From the start Gilgamesh’s description is unpleasant. He is disliked by all of his people; they want him gone because of his dictatorship. Therefore, the people plead to the gods for help. Because of that, the gods send a prostitute to humanize Enkidu, since he is one third man and two-thirds animal. He self-develops and becomes closer with the prostitute as they make love. Sadigh mentions that, â€Å"relationships play a significant role in our gaining of self-consciousness† (79). Shamhat certaonly helps Enkidu with his self-conscious, she brings out the manShow MoreRelatedThe Epic Of Gilgamesh, By Herbert Mason2237 Words   |  9 Pagesour losses. However, in the story of one man who couldn’t take the fact that someone as powerful as himself could lose a loved one, had no other choice but to learn the hard way of how to cope with his loss. In the Epic of Gilgamesh, a retold story by the best-selling author, Herbert Mason, tells the story of a king who was two thirds god and one third man. He was full of pride and made himself superior to others. Because he was so arrogant and oppressive to his people, it seemed that he needed companionshipRead MoreThe Role of Enkidu Essay1064 Words   |  5 PagesEpics are characterized by longevity of text, a poetic style, and an account of the accomplishments of a legendary hero. Herbert Mason’s interpretation of an extract of the Epic of Gilgamesh lacks a large amount of text and the legendary hero so common in later epics such as Odyssey and Beowulf. Because the later epics are considered to be based on the Epic of Gilgamesh it is important to consider why, in Mason’s translation, is there a lack of an impressive amount of text and of a legendary heroRead MoreCompare Contrast Gilgamesh and Beowulf1426 Words   |  6 PagesComparison and Contrast Essa y Final Draft: Gilgamesh vs. Beowulf The epics of Beowulf and Gilgamesh are about a pair of heroes who had many common characteristics as well as characteristics that contradict one another. 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William Faulkner, A Native Of Mississippi, And Flannery O...

William Faulkner, a native of Mississippi, and Flannery O’ Connor, a native of Georgia, are widely recognized as two of the most important and challenging American writers of fiction in the 20th century. Both of them are also two of the most typical writers who use the Southern Gothic style in their stories, which employs the use of ghastly, ironic events to investigate the values of the American South, such as A Rose for Emily of Faulkner, and A Good Man Is Hard to Find of O’ Connor. In the story A Rose for Emily, one of the most famous stories of Faulkner, a well-to-do woman is discovered to have the rotting corpse of her lover in her bedroom. O’ Connor’s short story A Good Man Is Hard to Find depicts a southern family’s demise at the hands of ruthless murderer. While both O’ Connor and Faulkner use the southern gothic style, however, they use it to illuminate different aspects of southern culture. The most important and defining aspect of southern gothic writing is the use of macabre, or grotesque, events. To define, â€Å"The grotesque is a literary technique or style that distorts the normal to the point of absurdity, ugliness and caricature. A setting, character or action can be bizarre, incongruous, ugly, unnatural or fantastic. In Faulkner, West and O’ Connor the grotesque is a mixture of the comic and tragic. Their characters are not only physically but spiritually deformed, and hence are signs of deeper, tragic conflicts.† (qtd. in Harmon and Holman). These macabre

Business Ethics & Organization Studies-Free-Samples-Myassignment

Questions: 1.In your own words Identify and briefly describe two major ethical issues from the article titled Enron Ethic. 2.How might we enact and develop virtuous traits? How does this theory Compare to Consequentialist and Non-Consequentialist theories? 3.Do you think that Kelloggs CSR statement is sincere, or is the company merely trying to convince stakeholders that it is a socially responsible company? Assess Kelloggs CSR statement using Kantian theory. 4.Fair trade can sometimes be grounded in the assumption that it helps to address slave labour and give fair returns to farmers. What other perspectives on fair trade could be considered? Do corporations have a responsibility to the global Community? Answers: 1.The initial phase of the twenty first century has experienced a large number of organizational failures because of wrong ethical practices. According to Sims and Brinkmann lack of attention in organizational culture to ethical practice leads to organizational collapse and corruption. The Enron scandal is a significant example of organizational failure because of ethical misconducts in accounting and finance business (Soltani 2014). Through this corporate scandal the managements practice of pressuring the employees for improving the economic profit. Sims and Brinkmann showed how Enrons ethics showed the contradiction between promise and practice. It fore grounded the conflict between the organizations rotten structure and deceiving glossy (Sims and Brinkmann 2003). The auditor of Enron Arthur Andersen engaged in unethical practice by misrepresenting the financial statement. Enron kept hidden their financial problems from its investors and stakeholders (Giannetti and Wang 2016). The top management of Enron developed an organizational culture within the company that valued the bottom line profits above the right ethical practice. The leaders reaction to the crisis also brings the organizational value to the surface. The leaders started pointing and blaming each other. The accusations the leadership was receiving initially the deliberately overlooked it but after the accusations started coming to the surface they applied different strategies. The organization strategically fired everyone who started blaming the managements wrong pr actice before they officially announced it. The employees were forced by the leaders to stretch the ethical limitation as further as possible to achieve the next big financial target. 2.According to Aristotle if we obtain good habits we will be able to regulate our emotion and reason in a better way (Yu 2013). This will help us to take right moral decisions even in the difficult situations. In the critical thinking individual characteristic contribute significantly. The ultimate goal of happiness could be achieved if we build up virtuous character. He focused more on finding the mean than the moral virtue in order to cultivate a virtuous character. We have to act honestly in the right way at the right time. We must have to avoid extreme emotions and actions to be virtuous. To develop ourselves as the ethically virtuous human beings we have to cultivate human virtues not too little or not too much (YouTube 2012). In the consequentialsit school of virtue the morality is judged by the consequences (Portmore 2016). If the consequence results in positive way then it is considered to be ethically right but if it results negatively it is morally wrong. In the practice of Non-consequestialism the reasons are valued not the results. The intentions decide the ethical quality. The responsibility to do the right things drives us to engage in right ethical practice. Therefore both are focused on judging the actions in consequestialist and non-consequestialist theory but Artistotles virtue ethics judges the character. 3.The Customer Social Responsibility statement by Kellogg does not appear sincere. After examining the various issues it is evident that the company is superficially trying to convince the stakeholders that they highly value socially responsible service. Instead it has been found that they are engaged in irresponsible business and customer misguiding. The company has claimed to invest their money for improving public health by producing nutritious food products (Kelloggcompany.com 2017). The British Food Commissions investigation found that their Coco Pops bar is harmful for health as it contains high sugar and fat. Another product of the company the LCM bar also lack dietary fibre and carries high amount of saturated fat. These products highlight the contradiction between Kelloggs big promise and their practice. The unethical behavior of the company has come to the surface by their production of harmful food. The Kantian theory can be interpreted in the business CSR in various ways. One aspect would be acting by the universal laws. The theory encourages treating everyone as human beings and not just as a mean to achieve something. The organizations should treat stakeholders as persons, not like Kelloggs treatment towards it stakeholders. They are making false promises just to get more profit. The Kantian theory of subjects acting as a member of ideal kingdom can be interpreted as the organizations act as an ethically strong community (Michaelson et al. 2014). The CSR method by Kellog does not support the customers profit as they only want to ensure their own profit by producing potentially harmful products for public health. 4.The trade fair is also potential for the small producers for long term benefit. In a fair trade system helps them to nurture leadership and grow strongly bonded communities (Brett 2017). In the direct trade a single farmer gets benefitted but in the trade fair they gain profit collectively. Therefore the trade fair strengthens the farmer community. They increase their business by sharing knowledge and participating in the decision making. However there are different views on the topic as well. In the developing countries the market share is so small that it fails to influence the common living standards. The organizations do not engage in effective communication outside the corporations. Also though trade fair cuts off the middle man but the organizations cannot effectively transfer the full amount the producers. The organizations from the developed countries should engage more in improving the system. The corporations should allow average priced products in their markets by large quantities. Most private corporations in the world covers global economys three quarters, so there contribution to the global community is significant. The organizations must engage in responsible business and economic development. The organizations from the developed countries must address the issues such as food security. The corporations donating money also proves their interest to improve the global community. This not only helps its reputation to the global market bust also to its stakeholders. The corporations should participate more responsibly in order to break the monopoly of certain organizations and enhance the global corporate economy. The need of the global community must be addressed. The organizations should encourage sharing their values, working collaboratively and by strengthening the global commun ity developing a sustainable business. References Brett, A., 2017. Fairtrade, fair-trade, fair trade and ethical trade: reflections of a practitioner.Fairtrade Impacts: Lessons from around the world Rugby, p.121. Giannetti, M. and Wang, T.Y., 2016. Corporate scandals and household stock market participation.The Journal of Finance,71(6), pp.2591-2636. Kelloggcompany.com. (2017).Ethics Culture. [online] Available at: https://www.kelloggcompany.com/en_US/about-ethics.html [Accessed 26 Aug. 2017]. Michaelson, C., Pratt, M.G., Grant, A.M. and Dunn, C.P., 2014. Meaningful work: Connecting business ethics and organization studies.Journal of Business Ethics,121(1), pp.77-90. Portmore, D.W., 2016. The Dimensions of Consequentialism: Ethics, Equality and Risk, written by M. Peterson.Journal of Moral Philosophy,13(6), pp.747-750. Sims, R.R. and Brinkmann, J., 2003. Enron ethics (or: culture matters more than codes).Journal of Business ethics,45(3), pp.243-256. Soltani, B., 2014. The anatomy of corporate fraud: A comparative analysis of high profile American and European corporate scandals.Journal of Business Ethics,120(2), pp.251-274. YouTube. (2012).Aristotle's Virtue Ethics. [online] Available at: https://www.youtube.com/watch?v=ruPdUxkqqoA [Accessed 26 Aug. 2017]. Yu, J., 2013.The ethics of Confucius and Aristotle: Mirrors of virtue(Vol. 7). Routledge.