Revenge In Julius Caesar Essays - , Term Papers

Revenge in Julius Caesar Revenge. Revenge causes one to act blindly without reason. It is based on the principle of an eye for an eye, however this principle is not always a justified one to follow. In Julius Caesar, Antony seeks to avenge the death of Caesar. Antony acts on emotion which leads to the demise of Brutus, who is a noble man that does not deserve to be killed. Revenge is a central theme within Julius Caesar. This is demonstrated through Antony's desire to avenge Caesar's death, and also the return of Julius Caesar's ghost. Revenge is again exemplified through the violent course of action, which is taken by the Plebeians in an attempt to seek justice for the assassination of their Roman superior. The theme of revenge is evident when Antony demonstrates a desire to avenge Caesar's death. After Caesar's death, Antony swears to take revenge on those who murdered Caesar, And Caesar's spirit, ranging for revenge, With ate by his side come hot from hell, Shall in these confines with a monarch's voice Cry havoc and let slip the dogs of war, That this foul deed shall smell above the earth With carrion men, groaning for burial. (Act 3, SC.1, 270-275) This speech is very graphic in nature. Antony describes the upcoming battle as "the dogs of war". Dogs are often depicted in a violent way, which shows that Antony would like to take revenge in a similar violent manner as well. He uses words such as "havoc and "hell". This causes the speech to be dramatic and harsh which demonstrates his rage for revenge. Due to the theme of revenge, he desires to avenge Caesar's death, and this leads to the murder of the conspirators. Revenge is also apparent when Antony organizes an army to defeat the conspirators and brings them to justice. Since revenge is a central theme, Antony uses much effort into organizing the army which will defeat Brutus. He must not only act in front of Brutus so that Brutus will let him make his oration at Caesar's funeral, but he also has to use much effort into composing his oration. When discussing which one of the conspirators should die, Antony suggests that his own brother Publius should also die, These many then shall die; their names are porick'd. Your brother too much die; .. He shall not live... (Act 4, SC.1, 1-6) Due to Antony's agreement upon his brothers' punishment, it is again evident that revenge is a central theme within the play. His rage for Caesar's death is so great that he takes no mercy on the conspirators, even if one of them happens to be his brother. However, not only does Antony desire to avenge Caesar's death, but Caesar himself is also desperate for revenge. The return of Caesar's ghost is yet another event in the play that demonstrates revenge. Caesar's desire to take revenge upon Brutus is shown when his ghost describes Brutus as "Thy evil spirit, Brutus." (Act 4, Sc.3, 281). His sense of revenge is the reason for his ghost's return and its encounter with Brutus, How ill this taper burns! Ha! Who comes here? I think it is the weakness of mine eyes That shapes this monstrous apparition. It comes upon me. Art thou any thing? Art thou some god, some angel, or some devil, That mak'st my blood cold, and my hair to stare? Speak to me what thou art. (Act 4, SC.3, 274-280) As a result of revenge, he returns in the form of a ghost and foreshadows the inevitable price Brutus must pay for his actions, which is death. It is Caesar's deep motive for revenge that keeps his own ghost from rest, and Caesar's ghost will not do so until his death is avenged. Caesar's ghost symbolizes Brutus' inner belief that his end is near; meaning vengeance will take its course. Hence, Caesar's ghost acts as a symbol of revenge. Brutus is so filled with guilt that the mere site of Caesar's ghost overwhelms him with a sense of foreshadowing and death. This fear is revenge by itself. This is clearly shown when Brutus admits to Volumnius that he predicts his death is coming because of the encounter he has with Caesar's ghost, Why, this, Volumnius: The ghost of Caesar hath appear'd to me Two several times by night: at Sardis

Ethics in design

Ethics in design Basically, ethics can be defined as the branch of philosophy that deals with the moral principles of a person with respect to the appropriateness and wrongness of particular measures and to the goodness and badness of the intentions and ends of such measures. These rules of conduct are usually acknowledged in respect to a particular class, group, culture, organization or profession.Advertising We will write a custom essay sample on Ethics in design specifically for you for only $16.05 $11/page Learn More Every profession as well as organization usually has its own fixed ethical principles which are typically in regard to the mode of operation, the effects of the products or services offered and in the association with clients and stakeholders. Ethics in the workplace of any profession helps in ensuring that a strong moral compass is maintained when there is conflict and confusion in times of crisis.[1] As in other professions, maintenance of professional eth ics is required in the design profession. Professional ethics are referred to as the ethical issues that usually come up because of the proficient knowledge that the professional have achieved and the ways in which this knowledge should be administered during the provision of the specific service to consumers. Since the professional has obtained more superior instruction in a specific field as compared to the average people, he/she is competent in making and operating on informed information and thus is seen to carry extra moral responsibilities.[2] A person with this kind of added and superior knowledge is more often than not, accorded more authority and power and the clients often place their confidence on the professional with the belief that the services provided to them will either be of assistance to them or bring profits. It is therefore relatively possible for a professional to misuse the authority he/she has and take advantage of the clients’ lack of understanding. T o avert such client exploitation as well as safeguard the integrity of the profession, there are codes of practice, which all specialists must follow, enforced in nearly all professions.[3] Generally, there are fundamental principles which constitute the basic make up of a principal. The first principle in the ethical practices of design is founded on the client’s needs and states that any and every action should be first and foremost, client centered. Every designer should make sure that their practice places the customer’s interests before their own.Advertising Looking for essay on ethics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This means that a professional designer should adjust to the client’s standards in terms of business and design but staying within the confines of professional responsibility and the context of the professional duty. In relation to this, a designer is expected to avoid working simultaneously on assignments that are bound to create a conflict of interest without the consent of the clients concerned. The only exemption is in the case where there is a principle in that trade for a designer to work at the same time for several competitors.[4] Another basic principle is founded on equality and diversity. Every professional, while practicing should ensure that he/she is promoting as well as demonstrating a commitment to equality and diversity. A designer should ensure that he/she is maximizing the life chances of all the service or products consumers.[5] Therefore a designer should not in any chance, refuse to offer services to a client based on any kind of discrimination of race, tribe, gender, nationality, religion or social and educational status. Conversely, a professional designer should be underpinned by an obligation to encourage diversity and equal opportunity for all people and wherever there is an opportunity, to rectify the impact of educational and social drawbacks.[6] Impartiality is another elementary principle in ethical practices of most professionals including in design. This principle states that a professional, designer or otherwise, must make sure that the delivery of any information, recommendation or guidance services should be duly unbiased. In order to attain this therefore, a designer is expected to make clear anything that limits or creates a barrier to their professional knowledge or other things that are in the framework in which they function that may lead to bias or favoritism. A designer should give a client full and sufficient information about the range of options that are available so that the client has a chance to make a definite and knowledgeable decision. Any design organization should also make its stance on impartiality clear while creating its code of ethics so as to avoid any misconceptions, as well as indicate any constrictions that may limit the variety of options they put before service users.[ 7] In addition, there is the principle of confidentiality which is paramount in any codes of ethics of any profession. In this case, the client’s confidentiality is put at the forefront and should be treated essentially with respect. A design professional should make a clear commitment of their intent on confidentiality and should inform their clients at the earliest time possible on anything that may cause limitation to confidentiality. herefore, every designer is expected to treat any work pertaining to a client with confidentiality and should avoid divulging any of the information in any manner. In this case, that would include the work that is presently in progress preceding the completion of a project as well as any knowledge of the intentions of a client, and details in relation to the work. A professional designer should also make sure that other staff members act accordingly and uphold discretion in their work.Advertising We will write a custom essay sample on Ethics in design specifically for you for only $16.05 $11/page Learn More It should also be made apparent to everyone in the personnel staff that the delivery of a service should be done with respect for the privacy of the client and disclosing any information should only be done with informed consent with the exception of situations that create serious risk to the welfare of the individual or other people involved.[8] However, even with these basic principles put in place, there is a need to instill them in the minds of the professionals and staff members in a working environment. Clearly outlining the principles does not necessary guarantee that the employees will follow them as required and thus the need for an ethics implementation program. Presence of an implementation program ensures that the involved members are inspired to put the ethical principles into use and generally reflects on the professions integrity, character and beliefs. First and foremost, it is important to make sure that the principal body appointed to create the code of ethics has a genuine commitment to the ethics initiative and is willing to devote enough financial resources in the development and maintenance of the program.[9] This way, there will be no slacking in its implementation and progression due to lack of resources. It is also important to assign a single senior supervisor to concentrate only on the implementation of this program. He should be able to visit all organizations whose work entails design and revise and record on the implementation of the code of ethics. He should then keep records, do follow ups and most importantly report directly to the chairman of the program board on the day-to-day aspects of the program.[10] An independent assessment of the current ethical climate in the profession should also be done through interviews, focus groups and anonymous written surveys. This will make it possible to compare the existing codes to those of the up to date and well working programs used in other professions and accordingly make alterations where needed. It would also be encouraging to professionals to create an open ended helpline in which designers can seek for guidance and direction in relation to the ethics principles. This should also include a reporting system whereby individuals can present ethical concerns or violation reports. Publicizing the ethics program throughout the profession and encouraging organizations to adopt it would go a long way in its implementation. In addition, the ethics program board should make a point of reviewing the agenda and principles at least one or twice a year.[11] Bibliography Brenner, Steven N, Ethics Programs and Their Dimensions. Journal of Business Ethics, 11, no 4 (1992): 391-399.Advertising Looking for essay on ethics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Dean, Peter J. Making Codes of Ethics Real. Journal of Business Ethics, 11, no 6 (1992): 285-290. Ferrell, Fraedrich Linda Ferrell. Business ethics: ethical decision making and cases, New York: Cengage Learning, 2006. Fox, Warwick. Ethics and the built environment, Newyork: Routledge, 2000. Gandz, J. Bird, F. G. Designing Ethical Organizations. Business Quarterly, 54, no 2 (1989, Autumn): 108-112 Gardner, Csikszentmihalyi William Damon, Good Work: When Excellence and Ethics Meet, New York: Greenwood Publishing Group, 2002. Golany, Gideon. Ethics and urban design: culture, form, and environment, Canada: John Wiley and Sons, 1995 Russ, Tom. Sustainability and Design Ethics, Florida: Taylor Francis Group, 2010. Sims, Ronald, R. Teaching business ethics for effective learning. New York: Greenwood Publishing Group, 2002. Toffler, B. Doing Ethics: An Approach to Business Ethics Consulting. Moral Education Forum, 16, no 4(1991, Winter): 14-20 Von Weltzien Hoivik, Follesdal European B usiness Ethics Network, Conference. Ethics and consultancy: European perspectives, NM: Springer, 1995 . Footnotes Ferrell, Fraedrich Ferrell Linda. Business ethics: ethical decision making and cases, New York: Cengage Learning, 2006. Russ, Tom. Sustainability and Design Ethics, Florida: Taylor Francis Group, 2010. Von Weltzien Hoivik, Follesdal European Business Ethics Network, Conference. Ethics and consultancy: European perspectives, NM: Springer, 1995 . Dean, Peter J. Making Codes of Ethics Real. Journal of Business Ethics, 11, no 6 (1992): 285-290. Golany, Gideon. Ethics and urban design: culture, form, and environment, Canada: John Wiley and Sons, 1995 Sims, Ronald, R. Teaching business ethics for effective learning. New York: Greenwood Publishing Group, 2002. Brenner, Steven N, Ethics Programs and Their Dimensions. Journal of Business Ethics, 11, no 4 (1992): 391-399. Fox, Warwick. Ethics and the built environment, New York: Routledge, 2000. Toffler, B. Doing Ethics: An Ap proach to Business Ethics Consulting. Moral Education Forum, 16, no 4(1991, Winter): 14-20 Gandz, J. Bird, F. G. Designing Ethical Organizations. Business Quarterly, 54, no 2 (1989): 108-112 Gardner, Csikszentmihalyi William Damon, Good Work: When Excellence and Ethics Meet, New York: Greenwood Publishing Group, 2002.

Hamlet Themes and Literary Devices

Hamlet Themes and Literary Devices William Shakespeares Hamlet is considered of the most thematically-rich works of literature in the English language. The tragic play, which follows Prince Hamlet as he decides whether to revenge his fathers death by murdering his uncle, includes themes of appearance vs. reality, revenge, action vs. inaction, and the nature of death and the afterlife. Appearance vs. Reality Appearance versus reality is a recurrent theme within Shakespeare’s plays, which often question the boundary between actors and people. At the beginning of Hamlet, Hamlet finds himself questioning how much he can trust the ghostly apparition. Is it really the ghost of his father, or is it an evil spirit meant to lead him into murderous sin? The uncertainty remains central to the narrative throughout the play, as the ghosts statements determine much of the narrative’s action. Hamlet’s madness blurs the line between appearance and reality. In Act I, Hamlet clearly states that he plans to feign madness. However, over the course of the play, it becomes less and less clear that he is only pretending to be mad. Perhaps the best example of this confusion takes place in Act III, when Hamlet spurns Ophelia leaving her utterly confused about the state of his affection for her. In this scene, Shakespeare brilliantly reflects the confusion in his choice of language. As Hamlet tells Ophelia to â€Å"get thee to a nunnery,† an Elizabethan audience would hear a pun on â€Å"nunnery† as a place of piety and chastity as well as the contemporary slang term â€Å"nunnery† for brothel. This collapse of opposites reflects not only the confused state of Hamlet’s mind, but also Ophelia’s (and our own) inability to interpret him correctly. This moment echoes the broader theme of the impossibility of interpreting reality, which in turn l eads to Hamlets struggle with revenge and inaction. Literary Device: Play-Within-a-Play The theme of appearance versus reality is reflected in the Shakespearean trope of the play-within-a-play. (Consider the often-quoted â€Å"all the world’s a stage† remarks in Shakespeare’s As You Like It.) As the audience watches the actors of the play Hamlet watching a play (here, The Murder of Gonzago), it is suggested that they zoom out and consider the ways in which they themselves might be upon a stage. For example, within the play, Claudius’s lies and diplomacy are clearly simple pretense, as is Hamlet’s feigning madness. But is not Ophelia’s innocent acquiescence to her father’s demand that she stop seeing Hamlet another pretense, as she clearly does not want to spurn her lover? Shakespeare is thus preoccupied with the ways we are actors in our everyday life, even when we don’t mean to be. Revenge and Action vs. Inaction Revenge is the catalyst for action in Hamlet. After all, it is the ghost’s injunction to Hamlet to seek revenge for his death that forces Hamlet into action (or inaction, as the case may be). However, Hamlet is no simple drama of vengeance. Instead, Hamlet continually puts off the revenge he is supposed to seize. He even considers his own suicide instead of killing Claudius; however, the question of the afterlife, and whether he would be punished for taking his own life, stays his hand. Similarly, when Claudius decides he must have Hamlet killed off, Claudius sends the prince to England with a note to have him executed, rather than doing the deed himself. In direct contrast to the inaction of Hamlet and Claudius is the forceful action of Laertes. As soon as he hears of his father’s murder, Laertes returns to Denmark, ready to wreak revenge on those responsible. It is only through careful and clever diplomacy that Claudius manages to convince the enraged Laertes that Hamlet is at fault for the murder. Of course, at the end of the play, everyone is revenged: Hamlet’s father, as Claudius dies; Polonius and Ophelia, as Laertes kills Hamlet; Hamlet himself, as he kills Laertes; even Gertrude, for her adultery, is killed drinking from the poisoned goblet. In addition, Prince Fortinbras of Norway, who was searching for revenge for his father’s death at Denmark’s hands, enters to find most of the offending royal family killed. But perhaps this fatally interlocking network has a more sobering message: namely, the destructive consequences of a society that values vengeance. Death, Guilt, and the Afterlife From the very beginning of the play, the question of death looms. The ghost of Hamlet’s father makes the audience wonder about the religious forces at work within the play. Does the ghost’s appearance mean Hamlet’s father is in heaven, or hell? Hamlet struggles with the question of the afterlife. He wonders whether, if he kills Claudius, he will end up in hell himself. Particularly given his lack of trust in the ghost’s words, Hamlet wonders if Claudius is even as guilty as the ghost says. Hamlets desire to prove Claudiuss guilt beyond all doubt results in much of the action in the play, including the play-within-a-play he commissions. Even when Hamlet comes close to killing Claudius, raising his sword to murder the oblivious Claudius in church, he pauses with the question of the afterlife in mind: if he kills Claudius while he is praying, does that mean Claudius will go to heaven? (Notably, in this scene, the audience has just witnessed the difficulty Claudius faces in being able to pray, his own heart burdened by guilt.) Suicide is another aspect of this theme. Hamlet takes place in era when the prevailing Christian belief asserted that suicide would damn its victim to hell. Yet Ophelia, who is considered to have died by suicide, is buried in hallowed ground. Indeed, her final appearance onstage, singing simple songs and distributing flowers, seems to indicate her innocence- a stark contrast with the allegedly sinful nature of her death. Hamlet grapples with the question of suicide in his famous to be, or not to be soliloquy. In thus considering suicide, Hamlet finds that â€Å"the dread of something after death† gives him pause. This theme is echoed by the skulls Hamlet encounters in one of the final scenes; he is amazed by the anonymity of each skull, unable to recognize even that of his favorite jester Yorick. Thus, Shakespeare presents Hamlet’s struggle to understand the mystery of death, which divides us from even seemingly the most fundamental aspects of our identity.

Apple Assignment Example | Topics and Well Written Essays - 1000 words

Apple - Assignment Example In addition, the discussion of the assignment also tends to focus on current business performance of Apple pertaining to its financial, operational, managing and strategic background of the company. With regard to the major competitive scenario, business organisations have been often identified to involve significant strategic characteristics in comparison to their competitors. In relation to the current emerging trend in the consumer electronics and computer Hardware and software manufacturing business industry, organisations are often considered attaining significant growth by delivering wide range of streamlined products and services to the target customers. The exceptional strategic measures along with striving pace in research and development have substantially enabled the industry to contribute a large portion in the global economy. The striving business practices and performance of the market leaders have been critically identified to obtain a large financial growth over the last two decades in the global consumer electronics and computer manufacturing industry. In relation to the current industry trend, the industry has witnessed to simultaneously perform in line with the unabated economic transition. According to the current statistical reports, global consumer electronics manufacturing industry has been recorded to US$ 226bn over the past five years with an annual growth of 0.7% in 2014 (IBISWorld, â€Å"Global Consumer Electronics Manufacturing: Market Research Report†). In addition, the strategic measures and practices including wider brand differentiation along with unique mode of business operations have substantially enabled the electronic manufacturing market leaders to achieve continuous success than other business sectors. In relation to the current trend in this respective industry, aggressive expansion of business units across

Coal to Liquid Technology Essay Example | Topics and Well Written Essays - 2500 words

Coal to Liquid Technology - Essay Example Although, renewable energy is an alternative it takes time and additional resources. Some countries are very poor but have coal in abundance. It therefore means that clean technology has to be found to produce energy from coal. Several methods of transforming coal to liquid are available. Some of these are low yield in comparison to others that have yields of up to 70%. The task is to ensure that the level of greenhouse gas emissions is kept low in order to save the environment for the next generation. 2.0 Coal consumption and reserve of the world and the US According to the EIA (2012) the total coal consumption of the world for the year ended December 2010 was 7,994,703 million short tons. EIA (2012) also provides data for the year ended December 31, 2008 which indicates that the amount of coal reserves in the world was 948,000 million short tons. The tables labeled Table 1 shows comparative figures for coal consumption for those years and four (4) years prior to those years. Table 2 shows figures for coal reserves for 2008. Consumption of Coal Description 2011 2010 2009 2008 2007 World NA 7,994,703 7,318,283 7,327,554 7,014,934 USA 1,003,066 1,048,295 997,478 1,120,548 1,127,998 US as a percentage of the world 13.11% 13.63% 15.29% 16.07% Table 1: Coal Consumption USA and the World (source U.S. Energy Information Administration (EIA)) The table indicates that USA alone accounted for approximately 14.33% of the world’s coal consumption between 2007 and 2010. In 2007 the US accounted for 16%. Although the world’s consumption of coal increased in 2008, coal consumption in the US declined by a small margin. Both world consumption and US consumption declined in 2009. However, while the world consumption declined by negligible amounts (9,271 million short tons) the US consumption declined by approximately 11% (123,070 million short tons). In 2010 the US consumption increased by approximately 6% while world consumption increased by approximately 9%. The US accounted for 13% of the world’s consumption in 2010. Coal Reserves 2008 Description 2008 2007 2006 2005 2004 World 948,000 USA 260,551 Table 2: Coal Reserves USA and the World – Source U.S. Energy Information Administration The table shows that in 2008 the US held 27% of the world’s coal reserves. This is a very high percentage and indicates how beneficial coal would be if a way is found to reduce its effect on the environment. 3.0 Arguments against the use of coal Many arguments have being put forward against the use of coal. They include: i. Health and safety hazard ii. Large quantities of water are used in coal mining iii. High levels of pollution (Hansen 2009) iv. Destruction of mountains v. Accidents caused from coal mining 3.1 Health and safety hazard Coal is hazardous to the health and safety of all who come in contact with it, especially coal miners. The Center for Disease Control (2012) indicates that between 1998 and 2007, 8,111 persons died from Coal Workers Pneumoconiosis. Most of them were male (8,010), white (7,865) and age 65 years and over (7379). Although the death rate has been declining, it is still cause for concern. A number of accidents have also resulted from inadequate safety measures as miners are left to risk their lives at some mining operations. In fact, in an article entitled Justice for Upper Big Branch, The New York Times (NYT) (2012) indicates that 29 miners died from an explosion at a mine in West Virginia.. In relation to this case a United States attorney filed fraud charges against a Superintendent of the Massey operated Upper Big Branch Mine in West Virginia of plotting to conceal hazards, doctor’

Language and Communication Essay Example for Free

Language and Communication Essay Choosing a college is one of the most difficult choices you can make in regards to your career and there are many facets which need to be looked at when making that decision. Since we have a similar career path, I wanted to take the time to share with you the many different reasons why I chose Western Governors University as my college of choice. Credited certification courses, online access, flexible scheduling, expediting graduation date, and cost were all major factors I considered when I chose WGU. Information Technology certifications many times can still be a requirement that employers look for, even if you have a degree, as I know, it is also one of your major concerns. WGU offers industry certifications as a part of their course curriculum, which is one of the only colleges to do this. They include many of the different types of certifications depending on your learning track like Microsoft, CIW, CompTia, and Oracle. By incorporating them into the courses it enhances your resume, not only by the ability to declare your education but also that you have certifications that showcases your knowledge within the information technology industry, giving you an edge. Having an outstanding online program with easy access to the certification and course material was another advantage of choosing WGU, which is another concern you raised due to your current travel demands with your job. The online presence offered by WGU is the best that I have seen and having used it for the last year, and I know firsthand its quality and accessibility. Whether I am in the hotel, a rest stop, or having lunch at work I can access all my program information. Furthermore, they utilize Pearson, Task Stream, course mentorship, online communities, and workshops and have an extensive online library. The online dashboard outlines your entire degree program, course descriptions, emails, course contacts, degree tracking, and financial aid information. Overall the quality of the online functionality is the best, and will help ensure your experience is a great one. By having a well laid out online degree program not only assists you gaining, access but also actually helps you stay on track with flexible scheduling. With a busy work schedule, I am not bound by offsite classrooms, conference calls, or online live classes which can be mandatory for some schools; I pick the time to work on my education. Having this flexibility is key as I move forward in my current job meeting its demands, and meeting my education demands as well. Whether it is before work, lunchtime, after work, or weekends it is up to myself to find the time when it allows. Also, meeting the demands of an active family life can be very difficult to manage. With on-demand materials, when you want them, you can maintain a normal family lifestyle. To be empowered with flexibility of scheduling your classes online, along with a dynamic, robust education platform, make Western Governors a clear choice. Even though flexible scheduling is an import aspect of WGU when considering a college, the power to expedite your graduation date is just as important. When you sign up with WGU, you select your courses that match your degree program and can control what semesters you would like to take at that time. Once you have completed all your courses for a semester, you can still take additional courses within that semester. By utilizing the pre-assessments within the online dashboard, you can pre-qualify what you know about the course and move forward with the test, completing the whole course in days rather than months. This is great if the course is on something you have already established industry knowledge in the work place. Another great aspect is that if you already have certifications that you have earned, you can get credit for it, thus fulfilling a credit course. Being able to expedite your graduation is a huge value in saving your time, efforts and, most importantly, costs. College tuition has been on the rise over the years, and choosing a school that provides a top knowledge education, that is credited, sums up yet another reason for choosing WGU. They have a unique cost-cutting education system where you pay by the semester, not by each credit. So as you complete each course and then add more within that semester, you can actually reduce your overall cost for that degree. There are also savings found when you do not have to take additional certification classes and tests outside of your normal tuition, because it is all included. Another cost saving piece is that the school provides all the course materials for free, the books for each class is provided electronically. You save on commuting, as well as room and board which can also add to the bottom line of your education costs. The value of going to WGU for a top quality education is an undeniable benefit to you and your family, and should be a major factor in your decision. The decision to go to school or going back to complete your education can be a daunting task and one not to be taken lightly. But with your own research, you will find out what I have, that WGU is the best answer to your quest for success. With the certification built into the program, it just makes sense not to duplicate learning tracks. Online access gives you the resource to control your education and gives you a wider, flexible schedule to work with. Expediting your graduation date can only speed up and increase career opportunities. Finally, the cost comparison between a campus college verses an online education at WGU will give you the sense of value for the money spent well. Western Governors University is one of the fastest growing, premier online schools, providing a great education in a timely manner and results that will enhance your career.

Stephen Vincent Benet :: essays research papers

Stephen Vincent Benet   Ã‚  Ã‚  Ã‚  Ã‚  Only in a time when the pressure of the world amounts to angst and the fight for freedom can a world advance in it's literary achievements. A writer, just like an artist, builds his creations from the mood and settings of the surrounding atmosphere. In the first half of the twentieth century, the atmosphere was filled with resources to stimulate literary creativity, such as the second World War and the Great Depression (Roache 102: 14). The social genre of the time gave way to the broad appeal to American life and the focus of freedom leading to original stories and historical themes (Folsom 3: 953). Of course, the past would remain a constant influence. Some common topics were the Civil War and the settlement of western U.S. frontier life (Magill 1: 174). Stephen Vincent Benet took all these factors into mind during his life as a twentieth century writer/poet. Keeping the times, the life, and the literature of Stephen Vincent Benet a major part of his influence and achievements, he helped push America towards a united cultural victory.   Ã‚  Ã‚  Ã‚  Ã‚  Stephen Vincent Benet was born in Bethlehem, Pennsylvania to James Walker Benet, a career military officer, and Francis Neill Rose Benet on the twenty-second of July 1898 (Roache 102: 11, 13). He described himself as a positive-thinking and modest man, who is thin, attractive, vivacious, whereas his wife and his mother-in-law would consider him a plain, tall, large biter-of- nails who carries a foolish expression, but whose intellect is too much for words (Parsekian 1).   Ã‚  Ã‚  Ã‚  Ã‚  He couldn't have been too foolish of a person due to his positive upbringing. Benet's parents planned for him to be a success in whatever he chose to do. Their open-mindedness encouraged him to explore books and ideas in a professional state., as well as to appreciate and take literature and history very seriously (Roache 102: 13). Because of this upbringing, all three Benet children became poets and authors. (Stephen Vincent Benet was the youngest of them.) Much influence over the Benets came from love for the country because James' military work called for traveling between Georgia, California, Illinois, New York, and Pennsylvania (Griffith 11).   Ã‚  Ã‚  Ã‚  Ã‚  Benet's education shows how successful he really was. He entered Yale University at 17 years old, when he published his first book. About that time, he became professional with New York writers (Roache 102: 13). Stephen Vincent Benet earned his Bachelor of Arts degree in 1919 and his Master of Arts degree in 1920 at Yale before accepting a fellowship to Paris where he could live cheaply and write his first novel and would later find his wife.

Methods Armitage and Duffy Use to Convey Their Ideas About Essay

Both Carol Ann Duffy and Simon Armitage use a range of methods in their exploration of the theme of change. Duffy’s poems tend to be more personal although in her poems about change, such as ‘Pluto’ and ‘The Captain of the 1964 Top of the Form Team’ she writes in a male voice which then distances her from the speaker. Armitage writes more universal poems, few of which are written of personal experiences in the first person. Both write about change in a mostly negative manner, particularly seen in ‘Pluto’, ‘The Captain of the 1964 Top of the Form Team’ and ‘Afterword. The use of form and structure contributes considerably to the exploration of the theme of change. It is used variably through their poetry. In ‘Man with a Golf Ball Heart’ by Armitage, he uses what could be a sonnet to express change. The poem has fourteen lines and at the sixth line begins with ‘but’ which signals change. It could therefore be a modernised petrarchan sonnet. This would be appropriate as one of the poem’s themes is change and would be an original way to explore that theme. The poem is written in prose-like free verse as Armitage is telling a story of what happened when he opened up a golf ball and is then likening it the man’s heart. By doing so he uses more description and creates clear visual images. The graphic description of the golf ball uses words such as ‘bitter’, ‘bad’ and ‘weep’ which have negative connotations. The view of change in this poem is negative and tells of how the man became. The prose technique is again used by Armitage in ‘Goalkeeper with a Cigarette’ in which the poem is written entirely in that style. This poem is a detailed description of an old-fashioned goalkeeper and therefore is helped by this writing style. By using an effective description technique Armitage is able to explore the theme of change in a different way in that this poem looks upon change in a nostalgic way that is not negative. However, in the poem ‘Afterword’ Armitage uses a very different structural technique. It is written in three quatrains and a couplet which is organised in a style preferred by Duffy. This is used as the poem is quite  straightforward in its description of when two twins become distanced. It does not look at how, merely focuses on an instance when they are reunited. The structure then enhances the simplicity of the poem. The tone of the poem is less romantic than that of Duffy’s work. Its tone is cold. Alliteration accentuates the ‘f’ sound in the first stanza which sounds harsh. This highlights change as it is not a tone that one would associate with twins who grew up together so therefore a change must have occurred. It also uses lots of rhyme where the words are matched up, in a way that twins are. In the second stanza all the rhymed words rhyme with twin. The rhyme also creates a steady internal rhythm. Carol Ann Duffy also uses form and structure to accentuate meaning. It is used in a very particular way in ‘Pluto’. In this poem the layout is different to others. Rather than the normal organised stanzas they are uneven and the second and third stanzas are indented. Duffy does this to represent a change in tense. This is done quite dramatically, as the style is very different to her preferred method, and so emphasises the change in tense and the emotions the speaker is feeling in being different to how he once was. His thoughts are written in italics which further adds to the uneven form of the poem. The form and structural techniques used in ‘The Captain of the 1964 Top of the Form Team’ more like Duffy’s style. The stanzas are organised and all are end stopped. It looks organised on the page and is preferred by Duffy. The first three stanzas are spoken as if from the past and the final stanza jumps to the present, therefore highlighting a change in the speaker’s life. Duffy uses italics again here to highlight quiz questions, answers and sounds. This breaks up the rhythm of the poem which could be a reflection of the speaker’s dissatisfied attitude to his current state and how his mind is still in the past before the change to his life occurred. Duffy again uses organised stanzas in ‘Before You Were Mine’ which are five lines long and each is end stopped. The way the poem is told is unusual as it is talking about the future from the perspective of a child before that child was born. The change in the poem is therefore told from a different  and unusual angle. This method compares how the speaker’s mother was to how she is now. Both Armitage and Duffy use register and lexis to give their poems a certain feel. In ‘The Captain of the 1964 Top of the Form Team’ Duffy uses words with connotations such as ‘satchel’ and mentions icons such as the ‘Supremes’ in order to give the poem a 1960s feel. This highlights the change from ‘then’ to ‘now’. The poem has a negative view towards change shown in its negative tone and register. The speaker is bitter about how his life has turned out. This is revealed in Duffy’s lexical choice such as referring to his children as ‘thick’ only because they do not know what their father does. Duffy distances this poem from herself by using a man as the speaker and therefore making the poem more universal. They also both use an informal register and colloquial expressions. These can be seen in ‘Goalkeeper with a Cigarette’ by Armitage and ‘Before You Were Mine’ by Duffy. In ‘Goalkeeper with a Cigarette’ the poem has a nostalgic, ‘good old days’ theme and so in keeping with that theme the lexis used is old fashioned. Duffy chooses colloquial expressions such as ‘jersey’ and ‘cadging’. The register is informal in ‘Before You Were Mine’ as Duffy is talking directly to her mother. She also uses colloquial language such as ‘eh?’ By using this register both Armitage and Duffy suggest times gone by and therefore change to what exists now. Such as, people do not particularly wear jerseys anymore. A technique also used by both is that of metaphorical language and, more specifically, imagery and symbolism. Armitage uses symbolism and metaphors in ‘Man with a Golf Ball Heart’ as he uses the metaphor of the golf ball to symbolise the man’s heart and the change it went through; how it was an apple once. This particular poem is all a metaphor for the man’s heart, however, in other poems by both Armitage and Duffy symbolism and metaphors are used more to create certain images. In ‘Goalkeeper with a Cigarette’ it is used to create a certain image. By using phrases such as ‘pouch of tobacco and skins’ and ‘sausage-man gloves’ a clear picture of the keeper is formed in the reader’s mind. Further imagery is used in ‘Afterword’ when Armitage describes how the brother’s relationship has become. He writes: ‘each eyeing the other through a telescope which had once been a mirror.’ Armitage uses the metaphors of mirror and telescope to highlight the distance that has grown between them. Duffy uses imagery in a similar way. In ‘Before You Were Mine’ she likens her mother to Marilyn Monroe. This creates an instant image of what her mother may have been like, or how the speaker saw her. In ‘Pluto’ Duffy uses imagery in a way more similar to that of ‘Man with a Golf Ball Heart’. The way the speaker is feeling is compared to the existence of Pluto. Pluto is imagined to be a very lonely, dark place. This is likened to the existence of the old man, alone in a Home. He refers to ‘another world out there’ which can be taken as a double meaning for both Pluto and his previous life which now feels like another world away. By creating this metaphor Duffy is able to illustrate the emotions of the speaker. She also creates images for physical descriptions such as ‘brown coins on my face the size of ha’pennies’. Using metaphorical language in these poems contributes to the exploration of change. By creating images it forms comparisons of what was and what is and shows the difference between them. It highlights the changes that have taken places and the speaker’s view of them. Duffy and Armitage have different general styles in their writing techniques. Both use different themes, tones and forms. However in their poems which portray their ideas of change they often both use similar techniques to each other, although each maintains their own style and none  of the poems could be confused for one of the others’.

Filipino People and Maria Anna Mae

Chapter 14 Rizal in London (1888-89) SS014-Rizal Chapter 14 Rizal in London Report by: Isidro, Maria Anna Mae S. †¢Lived in London May 1888 to Mar. 1889 †¢3 reasons why he stayed there: 1)To improve the his knowledge of the English Language 2)To study and annotate Morga’s Sucesos de Las Islas Filipinas 3)London was a safe place for him to carry on his fight against Spanish Tyranny †¢Filipiniana studies †¢Completing annotating Morga’s books †¢Wrote many articles in La Solidaridad †¢Penned Young Women of Malolos †¢Had romance with Gertrude Beckett Chapter 14 Rizal in London (1888-89) SS014-Rizal Stay in London Report by: Isidro, Maria Anna Mae S. Trip across the Atlantic †¢Made friends in his atlantic voyage †¢Amazed some American and European passengers †¢Had a chat with newspaper men but became disappointed †¢Arrived on Liverpool May 24, 1888 †¢Ã¢â‚¬Å"Liverpool is a big and beautiful city and its celebrated port is worthy of its great fame. The entrance is magnificent and the custom house is quite good. † Chapter 14 Rizal in London (1888-89) SS014-Rizal Report by: Isidro, Maria Anna Mae S. you Chapter 14 Rizal in London (1888-89) SS014-Rizal Life in London Went to London May 25, 1888 †¢Stayed as a guest at Dr. Regidor’s home †¢Became a boarder at the Beckett’s by the end of May †¢Was called â€Å"Pearl of Man† by Dr. Reinhold Rost †¢Played Cricket and Boxing with Dr. Rost’s sons. Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Good and Bad News from home â⠂¬ ¢Bad News †¢Persecution of the Filipino patriots who signed the â€Å"Anti-friar Petition of 1888† †¢Persecution of Calamba tenants †¢Furious attacks on Rizal by Senator Salamanca and Vida in the Spanish Cortes and by Desenganos (Wenseslao E. Retana) and Quioquiap (Pablo Feced) in spanish newspapers †¢Rizal’s brother-in-law, Manuel Hidalgo was exiled in Bohol Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Good and Bad News from home †¢Good News †¢Rev. Vicente Garcias’ defended Noli against the attacks of the friars. †¢Content of the letter We young Filipinos are trying to make over a nation and must not halt in our onward march, but from time to time turn our gaze upon our elders. We shall wish to read in their contenances approval of our actions. We are anxious to learn of the Philippines’ past which we need to understand in order to plan intelligently for the future. We want to know all that our ancestors knew, and then add our own Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Annotating Morga’s books †¢Spent many days in the reading room of the British Museum reading Morga’s books and old stories of the Philippines †¢Wrote a letter to Blumentritt on Sept. 17, 1888 †¢Mariano Ponce urged him to edit a newspaper but refused Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Short visit to Paris and Spain †¢September 1888 he visited Paris for a week †¢Entertained in a gay French Metropolis by Juan Luna and his wife †¢He returned to London †¢Dec. 11, 1888 he went to Spain †¢Met Marcelo H. del Pilar and Mariano Ponce Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Christmas in London †¢Rizal returned to London on Dec. 24, 1888 and spent his Christmas and new year ‘s day with the Becketts. †¢He sent a gift to Blumentritt and Dr. Carlos Czepelak †¢Received a gift from Mrs. Beckett Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Rizal becomes leader of Filipinos in Europe †¢Chosen to be honorary president †¢Wrote a letter of thanks adressed to the members of Asociacion La Solidaridad on Jan. 28, 1889 †¢Letter content †¢When defeated never surrender †¢Great deal of integrity and much good Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Rizal and the La Solidaridad paper †¢Graciano Lopez founded La Solidaridad on Feb. 15,1889 at Barcelona †¢Marcelo H. del Pilar about their newspaper †¢Rizal congratulated Lopez Jaena nd the associates and wrote articles Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal First Article in La Solidaridad †¢Los Agricultores Filipinos (The Filipino Farmers) †¢Published Mar. 25, 1889 †¢Depicted the deplorable conditions in the Philippines which cause the backwardness of the country. The Filipino farmers has to struggle not only against petty tyrants and robbers. Against the first, defense indeed was permitted; against the latter not always†¦ After the floods, locusts, fires, bad harvests, and the like the farmer capitalist has o deal with constable who takes away from Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal First Article in La Solidaridad for being suspicious persons or for no reason whatsoever, and they manacle them to clean the barracks and thus compel the capitalist to live on better terms with the chief and, if not, they take away his carabaos, oxen, inspite of many protests. At times it is not the constable or the civil guard who opposes so indirectly the minister of colonies. An official of the court or the provincial government, dissatisfied with he farmer, urgently summons this or that laborer, if not two or three. The unfortunate man underyakes a tripoftwo or three days, uneasy and distrustful, spends his savings, Report by: Isi dro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Writings in London †¢La Vision del Fray Rodriguez (The vision of Fray Rodriguez) †¢Published at Barcelona †¢Letter to the Young Women of Malolos †¢M. H. del Pilar †¢Praise the young ladies of Malolos for their courage to establish a school where they could learn spanish despite the opposition of Fr. Felipe Garcia, Spanish parish priest of Malolos. 1. A Filipino mother should teach her children love of God, fatherland, and mankind 2. Filipino mother should be glad, like the Spartan mother 3. Filipino woman should know how to preserve her dignity and honor 4. Filipino woman should educate herself, aside from retaining her good racial virtues; Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Writings in London †¢Specimens of Tagalog Folklore †¢Two Eastern Fables †¢Requested by: Dr. Rost Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Romance with Gertrude Beckett †¢Gertrude Beckett †¢Buxom English girl with brown hair, blue eyes, and rosy cheeks †¢Eldest of the three sisters †¢Fell in love with Rizal †¢helped him in his painting and sculpture †¢Ã¢â‚¬Å"Gettie† †¢Rizal finished 4 sculptures †¢Promotheus Bound †¢The Triumph of Death over Life †¢The Triumph of Science over Death †¢Composite carving of the heads of the Beckett sisters Report by: Isidro, Maria Anna Mae S. Chapter 14 Rizal in London (1888-89) SS014-Rizal Adios London †¢March 19, 1889 Report by: Isidro, Maria Anna Mae S.

Mantis Shrimp Facts (Stomatopoda)

Mantis Shrimp Facts (Stomatopoda) The mantis shrimp is not a shrimp, and except for the fact that its an arthropod, its not related to the praying mantis, either. Instead, mantis shrimps are 500 different species belonging to the order Stomatopoda. To distinguish them from true shrimp, mantis shrimps are sometimes called stomatopods. Mantis shrimps are known for their powerful claws, which they use to bludgeon or stab their prey. In addition to their fierce hunting method, mantis shrimps are also known for their extraordinary sense of sight. Fast Facts: Mantis Shrimp ï » ¿Scientific Name: Stomatopoda (e.g., Odontodactylus scyllarus)Other Names: Stomatopod, sea locust, thumb splitter, prawn killerDistinguishing Features: Eyes mounted on movable stalks that can move independently of one anotherAverage Size: 10 centimeters (3.9 in)Diet: CarnivorousLife Span: 20 yearsHabitat: Shallow tropical and subtropical marine environmentsConservation Status: Not evaluatedKingdom: AnimaliaPhylum: ArthropodaSubphylum: CrustaceaClass: MalacostracaOrder: StomatopodaFun Fact: A strike from a mantis shrimp claw is so forceful it can shatter aquarium glass. Description There are over 500 species of mantis shrimps in a range of sizes and rainbow of colors. Like other crustaceans, the mantis shrimp has a carapace or shell. Its colors range from brown to vivid rainbow hues. The average mature mantis shrimp is around 10 centimeters (3.9 in) long, but some reach 38 centimeters (15 in). One was even documented at a length of 46 centimeters (18 in). The mantis shrimps claws are its most distinctive feature. Depending on the species, the second pair of appendage- known as raptorial claws- act as either clubs or spears. The mantis shrimp can use its claws to bludgeon or stab prey. Vision Stomatopods have the most complex vision in the animal kingdom, even exceeding that of butterflies. The mantis shrimp has compound eyes mounted on stalks, and can swivel them independently of one another to survey its surroundings. While humans have three types of photoreceptors, a mantis shrimps eyes have between 12 and 16 types of photoreceptor cells. Some species can even tune the sensitivity of their color vision. Peacock Mantis Shrimp (Odontodactylus scyllarus) eyes. Sirachai Arunrugstichai / Getty Images The cluster of photoreceptors, called ommatidia, are arranged in parallel rows into three regions. This gives each eye depth perception and trinocular vision. Mantis shrimps can perceive wavelengths from deep ultraviolet through the visible spectrum and into far red. They can also see polarized light. Some species can perceive circularly polarized light- an ability not found in any other animal species. Their exceptional vision gives the mantis shrimp a survival advantage in an environment that can range from bright to murky and allows them to see and gauge distance to shimmering or translucent objects. Distribution The mantis shrimp lives in tropical and subtropical waters worldwide. Most species live in the Indian and Pacific Oceans. Some species live in temperate marine environments. Stomatopods build their burrows in shallow water, including reefs, canals, and marshes. Behavior Mantis shrimps are highly intelligent. They recognize and remember other individuals by sight and smell, and they demonstrate an ability to learn. The animals have a complex social behavior, which includes ritualized fighting and coordinated activities between members of a monogamous pair. They use fluorescent patterns to signal each other and possibly other species. Reproduction and Life Cycle On average, a mantis shrimp lives 20 years. During its lifetime, it may breed 20 to 30 times. In some species, the only interaction between males and females occurs during mating. The female either lays eggs in her burrow or carries them around with her. In other species, shrimp mate in monogamous, life-long relationships, with both sexes caring for the eggs. After hatching, offspring spend three months as zooplankton before molting into their adult form. A peacock mantis shrimp carrying its egg ribbon, Anilao, Philippines. Brook Peterson/Stocktrek Images / Getty Images Diet and Hunting For the most part, the mantis shrimp is a solitary, reclusive hunter. Some species actively stalk prey, while other wait within the lair. The animal kills by rapidly unfolding its raptorial claws with an astounding acceleration of 102,000Â  m/s2 and speed of 23 mps (51 mph). The strike is so quick it boils water between the shrimp and its prey, producing cavitation bubbles. When the bubbles collapse, the resulting shockwave hits prey with an instantaneous force of 1500 newtons. So, even if the shrimp misses its target, the shockwave can stun or kill it. The collapsing bubble also produces weak light, known as sonoluminescence. Typical prey includes fish, snail, crabs, oysters, and other mollusks. Mantis shrimps will also eat members of their own species. Predators As zooplankton, newly hatched and juvenile mantis shrimp are eaten by a variety of animals, including jellyfish, fish, and baleen whales. As adults, stomatopods have few predators. Several species of mantis shrimp are eaten as seafood. Their meat is closer in flavor to lobster than shrimp. In many places, eating them carries the usual risks associated with eating seafood from contaminated waters. Conservation Status Over 500 species of mantis shrimps have been described, but relatively little is known about the creatures because they spend most of their time in their burrows. Their population status is unknown and their conservation status has not been evaluated. Some species are kept in aquaria. Sometimes they are unwelcome aquarium denizens, as they eat other species and can break glass with their claws. Otherwise, they are valued for their bright colors, intelligence, and ability to craft new holes in living rock. Sources Chiou, Tsyr-Huei et al. (2008) Circular Polarization Vision in a Stomatopod Crustacean. Current Biology, Vol 18, Issue 6, pp. 429-434. doi:10.1016/j.cub.2008.02.066Corwin, Thomas W. (2001). Sensory adaptation: Tunable colour vision in a mantis shrimp. Nature. 411 (6837): 547–8. doi:10.1038/35079184Patek, S. N.; Korff, W. L.; Caldwell, RL. (2004). Deadly strike mechanism of a mantis shrimp. Nature. 428 (6985): 819–820. doi:10.1038/428819aPiper, Ross (2007). Extraordinary Animals: An Encyclopedia of Curious and Unusual Animals. Greenwood Press. ISBN 0-313-33922-8.

Analysis Of Pacific Coffee In Festival Walk

Analysis Of Pacific Coffee In Festival Walk Pacific Coffee is a Hong Kong home-grown coffee brand established in 1992. The mission of Pacific Coffee is to provide the perfect cup anytime, anywhere. Pacific Coffee is active in making contributions to society and communities, while at the same time emphases the importance of protecting environment in their business. Strength ii. Reading-book service (make Pacific Coffee a multi-functional place for spending leisure time); iii. Special seat for people working with their own computers (may not increase revenue in short run but in long run can increase consumer’s loyalty); iv. Inside area has dark decoration with soft light offering a relaxing atmosphere for customers spending times with families, chatting with friends or working on their own business. But for people who prefer bright environment, they can choose outdoor open area which brings a different atmosphere and feeling. Up-to-date technology with long-time partner PCCW: free Wi-Fi service, on-line order service an d several computers in the shop are offered for its consumers. No matter for business or leisure, the availability of these services is essential for a great number of consumers. High-quality employees-crucial human resources: nearly all employees are proficient in both Mandarin and Cantonese while also have at least basic master of English. Employees are smiling and patient when they talk to customers. Pacific Coffee fully realizes the importance of this crucial resources and offer various training to its employees regularly so that they can provide excellent service and ultimate customers’ satisfaction. Local brand and good reputation-vital intangible resources: Pacific Coffee has been recognized as the ‘Best Coffee in Hong Kong’ and has won several honor in Hong Kong Magazine’s ‘Readers Choice’. And since Pacific Coffee has always devoted itself to community affairs, environment issues as well as promoting fair trade, it has a pretty good c ommunity image and good reputation among customers. High quality product–professional coffee beans: collecting top plateau coffee beans from all over the world. Today more and more customers are not satisfied with instant coffee anymore and focus more on the quality of coffee. So the quality of Pacific Coffee is quite crucial for its success.

Historical cost accounting is meaningless in todays complex business Essay

Historical cost accounting is meaningless in todays complex business environment - Essay Example Historical cost accounting and its alternatives have uses for different firms, markets, management and investment strategy, and auditing approaches, and there is no reason why they cannot both be used even within the same financial report! Historical Cost Accounting Summary Historical cost accounting is the process of accounting based on the historical value of an asset at the time of purchase after taking into account depreciation (Williamson, 2003; National Audit Office, 2009, 88). Historical cost accounting was once a near-universal standard, but now many different standards may threaten coherence (Cao). Disadvantages Historical cost accountings do have serious limits, and they deserve to be addressed. First: Depreciation is arbitrary because it's based on out-of-date values and estimations rather than any real benchmark (Greuning and Koen, 2001, p. 47). The depreciation charges don't end up making a realistic estimation of the actual replacement cost either. However, aside from t he advantage of keeping the information all self-contained, historical cost accounting also tends to report information from the firms' perspective: This asset was bought at price X and term Y. Second: Profits will be exaggerated because actual trading will involve replacing assets, which means giving up old assets which are undervalued (Gruening and Koen, 2001, p. 47). However, not all assets are fungible at full price. Historical cost accounting has the advantage that it lets the company recall what the product was worth at any given time. Third: There are possible negative tax implications (Gruening and Koen, 2001, p. 47). Overstating profits by undercharging the depreciation value (e.g. if I buy land twenty years ago, the depreciation isn't on the market value at that time but the value of the land currently as it depreciates or appreciates) and charging cost based on the historical costs of inventories can cause higher tax charges. The value of labor is also not included or dev eloped by historical cost accounting (Stovall, 2001, p. 2-4). Traditional accounting theories, in line with neoclassical economic theory, tend to view everything that is quantifiable as all that makes up an economy (Stovall, 2001, 2-4). Human capital, which is harder to measure and has growth rates which are not easily predictable, do not easily fit into the model and thus are jettisoned. Then again, Stovall (2001, p. 2-4) makes clear that fair value, current purchasing power and net present value accounting do not do this either. The failure to account for inflation, aside from the other problems already discussed, means that the firm may not be protecting its capital base (Gruening and Koen, 2001, 47). It also makes it hard to benchmark performance because different market conditions aren't being accounted for, allowing management to sit on their laurels since it's difficult to see if the company's value is really growing even after controlling for inflation. That having been said , inflation-keyed metrics can lull investors into a false sense of security (Fukui, 2003, p. 2). In fact, it may not be fair to measure executives against inflation of the market in general, given that the market is a cross-section which includes a mixture of high and low risk growths whereas individual firms are not. Another issue