Comparing Christianity And Islam Similarities And...

Compare and Contrast Christianity and Islam Nature of the Afterlife and Nature of the Divine Christianity and Islam: Similarities and Differences INTRODUCTION Islam and Christianity are the largest religion in the world and share many common beliefs. The two religions co-exist in many parts of the world. However, each religion has it is own territories where they are the dominant religion. The two religions share almost the same history of inception and concepts of faith. Despite, being similar in many ways, they also have marked differences. The differences have led to mutual distrust between the Christians and the Muslims. Many Muslims have come out openly to criticize the Christian religion and Christians have written many articles condemning the Islam religion. The differences and similarities appear in many aspects of the religions. As such, it is easier to discuss them intensively by restricting the discussion to selected aspects. The life after death and belief in the Supreme Being by the believers of Christianity and Islam religions has many differences and similarities. INTERVIEW The purpose of the interview is to get the views concerning each religion. In this regard, two people, a pastor, and an Imam, were interviewed, each representing their respective religion. The pastor and Imam were specifically selected because of their vast knowledge of the Christianity and Islam religions respectively. They were both asked questions about the lifeShow MoreRelatedThree Main Religions in the Middle East 897 Words   |  4 PagesIran, Iraq, etc. The religions are Christianity, Islam, and Judaism. With the close proximity of these countries, but the differing views on things, mainly religion, creates some conflicts and hostility. In America, people are allowed to worship who they want, and believe in what they choose. When someone says they are Christian, there is not a lot of judgement passed, but in these other places, religion rules all. Today we will be assessing each religion and comparing them to one another. One of theRead MoreComparing Islam And Baha I And Islam1264 Words   |  6 PagesWhether it be the various branches of Christianity, the Chinese religions, or even Judaism and Islam, they have so much in common when you work down to the roots of the religions. For starters, I will be comparing Islam and Baha’i. Part of the reason that Baha’i and Islam are so similar is because Baha’i gets its start from some of the base beliefs of Islam. Some of the similarities between the two are the fact that both have obligatory prayers. 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Abraham is considered the ancestor of Israelites, the first Jewish believers, through his son Isaac. Isaac is generally associated with the foundation of the Israelite people while Abrahams other son, IshmaelRead MoreSimilarities Between Christianity And Islam1005 Words   |  5 Pages Compare and contrast ancient Christianity and Islam. Christianity and Islam are both closely related religions, because they are branched of Abraham and other patriarchs mentioned in Hebrew Scriptures. Examples of these books are the Old/ New testament and the Quran. These books serve as their spiritual ancestors and are also know as Abrahamic religions. 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Exploration and education lead to understanding and only when you understand can you feel compelled to navigate real relationships with your spiritual brothers. Christians and Jews all worship the same God; the paths are just different. Believe it or not, Christianity and Judaism are the most similar to all the major world religions. Both Christianity and Judaism believe

The Importance of Organ Donating Free Essays

Speaking from my own experience, it is not easy to make a decision to donate a loved one’s organs, however, my sisters and I knew that our mother wanted to be an anatomical donor. She had filled out an advance directive stating that upon her passing, she wanted to donate any viable organs for transplant purposes. We donated her eyes, and now someone out in this wonderful world we live in has her eyes. We will write a custom essay sample on The Importance of Organ Donating or any similar topic only for you Order Now This person can now see the beauty around them, maybe even their grandchildren for the first time. We made the decision to give this wonderful gift of renewed life and we agree that this was the right thing to do. We are thankful everyday that someone has our mother’s eyes and now has the gift of sight. There is one important fact that every person in this world can agree on: At some point in our lives, we are all going to face the reality of death. Death is imminent to everyone, and the prospect of death is generally very tragic for most people. It is the unknown that can instill the fear of dying in a person or a family. Tragic accidents and terminal diseases are often the source of many deaths, and invariably in those instances we are unable to control the inevitable outcome, which is death. However, in the course of life and death, we have the ability to control certain situations. We have the ability to control the outcome of someone else’s life. This person may be a stranger or a family member, but we can give them a very precious gift. We have a choice. We can offer the greatest gift we can give, the gift of life to another person through organ donation. Life is spared for many people through organ donation. Organ donation is truly a gift that saves hundreds of lives each day. However, even greater than the number of lives saved is the number of deaths that occur each day as people on an organ transplant waiting list continue to wait. Organ donation and transplants must become a reality and readily available to all people in need of transplants. According to the Mayo Clinic, in ancient mythology and the bible, heart transplants are referenced a number of times. Additionally, at the beginning of the 20th century Alex Carrel became a pioneer in making organ transplants a realistic possibility. Estimates reveal that in New York City alone, there are maybe three-hundred fifty people who are organ donors, however, there are at least 7,000 people in this city who are currently awaiting organ transplants. One single organ donor has the ability to save up to eight lives by donating their heart, lungs, liver, kidney, pancreas, and intestines. There are no restrictions on who can become an anatomical donor. (NYU Hospital for Joint Diseases) According to the information found on the web site organdonation. om, family consent is required for organ donation. Requesting people to become anatomical donors is never easy, especially when they are faced with the loss of a loved one, or their own imminent demise. First, consider the wishes of a loved one. Secondly, remember you are giving the gift of life to someone. Organ transplanting and organ donating can and has saved many lives. Dr. Dan Fischer writes in his article titled, â€Å"The Gift of Organ Donation† how becoming an anatomical donor will bestow the distinction of giving a lifesaving gift to a person who needs a healthy organ. This is an opportunity for everyone to give the gift of life to another human being during our lives or after we have passed. I agree with Dr. Fischer that we desperately need organ donors in this country, and everyone should consider themselves a potential donor. (Fischer) Statistics on organ donor’s . html show that well over tens of thousands of people are on waiting lists each year for transplants. Approximately 10-20% of these people will die before they can receive a viable organ that is a match for them. There are many factors to consider when looking at current problems associated with the lack of organ donation and transplants. One of great importance is demographics. Many people in the Eastern portion of the United States do not believe in organ donation for a variety of reasons. For some it is cultural, for others it is religion. Many people are just not comfortable with donating their organs or a loved one’s organs after they have passed on. One possibility may be just the fact that being an organ donor has never been brought to their attention. One way to become an organ donor is to request to be an anatomical donor on your driver’s license or state issued identification. This will show as a restriction and alert medical personnel as to your request. People can also state in their advance directives that they wish to be organ donors. When someone who has died, and has previously given permission for their organs to be donated to another human being, they are giving a gift so precious it cannot be measured by dollars, only by love. For people who cannot survive without a transplant, a donated organ can give them back their lives. How to cite The Importance of Organ Donating, Essay examples

Managing Finance Analysis

Questions: 1. Prepare a report and focus on sources of finance available to the business and discuss internal and external sources separately. Assess the positive and negative implication of the different sources of finance identified. Select a project that is typical to your organisation then identify and discuss various sources of finance appropriate for that business project. You need research the costs of each of sources of finance you have identified. 2. You need to analyse a suitable budget period at least six months and comment on performance and the behaviour over that that period .Also comment on what action should have been taken. You need to give the formula and explain the link between unit costs and selling price decisions using relevant example. Also explain the importance of information on fixed cost, variable cost and break even point. In addition, assess and evaluate the viability of a project using different investment appraisal techniques (Payback period, NPV,IRR,ARR)to ensure project is properly funded and it will be profitable. 3. You need to discuss the main financial statements by explaining what they contain, their purposes And who makes use of them. Describe and compare the formats (structure, content, detail) of main financial statements for different types of business. Analyse three consecutive years of financial statements of your chosen organisation by using appropriate ratios and comparisons , (both internal and external). Answers: 1. Evaluation of the various sources of finances (Internal and External sources of finance): There are various sources of finance available to an organization. They are the internal sources of finance and the external sources of finance. The expansion plan will help the organization to meet the future demand of the customers. The external sources of finance can be for a period of short term and for a period of long term capital. North Midland Construction PLc will use external and internal sources of finance to finance its expansion plan. The company will require 60% of the total requirements to finance their expansion plan. The sources of finance are discussed below Equity Shares Equity shares are also known as the ordinary shares. It provides ownership rights to the equity share holders. The equity share capital is considered as a permanent source of capital. The company has to pay a share of profit as dividend to the share equity share holders. This is an external and long term source of finance for the organization. The equity share holders will have legal ownership of the company. The shareholders have to bear the risk is the company faces severe turmoil. But the share holders will also enjoy higher dividend amounts when the organization will earn huge profits. The shareholders has claim over the profitability of the organization (Kumar, 1994). Preference shares - It is long term source of finance for the organization. The organization can raise capital by issuing preference shares. The preference share holders will get a fixed rate of dividend and enjoy their preferential right. The presence share holders will be repaid first on liquidation of the company. The source of capital has the characteristics of both the equity capital and debt capital. The preference shares are of various types on the basis of the amount of dividend payment, redemption of the divided and convertibility of the shares. The convertible preference shares can be converted into equity shares after a stipulated duration of time. Debenture Debenture is an external source of finance which is taken for a longer period of time. The company can raise capital or borrow money from the market by issuing debentures. The debenture is the acknowledgement of the debt that has been issued by the firm. There are certain terms and conditions of the contract. The conditions are based on the repayment of the principle amount within a specific period of time and company has to pay a fixed rate of interest to the owner of the debentures. The debentures are of two categories. They are redeemable debentures and irredeemable debentures. There are other types of debentures like naked, registered, mortgage and collateral securities. Term Loans The term loans are raised by the business organizations for a short term or medium term basis. The short term or medium term requirement of the organizations can be met by issuing term loans. The term loans are issued by the organization to finance their fixed assets and requirements of working capital. The term loan can be raised for the purpose of expansion of the organization. The term loan can also be raised for the purpose of redemption of the preference share capital, debenture and bonds. The term loan can be taken on payment of a fixed rate of interest which is paid by the owners of the organization to the lenders of the organization. The loan is taken by the owners of the organization against the security of the assets of the company (Levy, Berry and Nugent, 1999). Commercial banks - The organization can take loan from the commercial banks for raising capital for a short term or medium term basis. The commercial banks provide loan to the organization for a fixed rate of interest. Public deposits Public deposit is another means of raising capital. The organization can borrow fund from the public at a rate of interest that has been specified depending upon the period of deposit (Bhaird, 2010). Retained earnings Retained earnings is an important source of internal capital for the organization. It is a long term source of finance for the organization. The profit of organization is utilized by the business organization for its expansion. The Retained earnings will be used by the organization for purchasing the assets. The retained earnings are also used for making improvements within the organization (Sofat and Hiro, 2015). The retained earnings are used for asset purchasing. The retained earnings are the cheapest source of capital for the organization. The organization will not pay any fixed rate of interest. The retained earnings will be an important source of capital for strengthening the capital structure of the organization (Nikbakht, Nikbakht and Groppelli, n.d.). The other internal sources of finance for the organization are commercial papers, deposits etc. Implications of the various sources of finance The various sources of finance are equally important for the business organization to raise capital. The two major sources of finance for an organization will be the equity shares and the debentures. The company can issue equity shares to raise funds so that they can finance their expansion plan. The company can raise the capital without making any charge against the assets of the organization. The company will have to pay the shareholders only at the time of liquidation of the business organization. Thus the company has no burden on it. During financial crisis the company is not liable to pay the divided to the equity share holders. The company will be liable to pay the dividends only if it earns huge profits. The dividend is paid at first to the preference share holders. Then the remaining part is distributed among the equity share holders. The payment of dividend on a regular basis enhances the value of the organization. The credit worthiness of the organization will increase. The equity shares are issued by the organization to raise funds from the market for the expansion of their business. Debentures are another source of finance for the organization. The short term and medium term financial requirements of the organization can be met by raising money via debentures. The company can raise funds by issuing debentures but the share of the company will not be distributed among the share holders. The rate of interest payable to the owner of the debentures is less than the rate of dividend payable to the equity share holders. The interest paid is tax deductible. The redemption of debentures can be done in case of overcapitalization. The possibility of trading equity is enhanced by which the organization can hedge against the problems of inflation. Therefore on analysis of the various implications of the debentures and the equity shares it can be said that it will be advisable to North Midland Construction PLc . to raise money by issuing equity shares as well as by raising debentures to promote the plan of expansion of the organization. Evaluation of appropriate source of Finance The appropriate source of Finance for North Midland Construction PLc . is by issuing debentures by the organization. The issue of debentures will be cost effective for the organization. The organization has to pay a fixed amount of interest on debenture. The rate of interest paid on the debenture is lower than the dividend that is payable to the equity share holders. The interest that is paid to the owner is tax deductible. Thus issuing debentures will not be a burden on the organization. The company can pay high rate of dividend to the existing equity share holders as the burden of the company will be less. Debenture will be a stable source of finance for the organization. The company will be able to raise funds by issuing debentures. The risk of the organization will be reduced (Small Business - Chron.com, 2015). The investment of the organization in issuing debentures is also low. The company can hedge against inflation. This is due to the fact that the company will pay fixed amou nt of interest as termed during the time of issuing the shares. Thus the appropriate source of finance for Quality Window Ltd. will be by issuing debentures. This will be any ideal source to raise money for the expansion of their business (Bbc.co.uk, 2015). The company will raise 1, 00,000 by issuing debentures. The money will be invested in various projects for the purpose of expansion of the business. The company will be able to raise money from appropriate source by effective financial planning. Financial planning is important for rational decision making of the owner of the organization. It will help the organization to use its resources in an efficient manner. The current and future financial position of the company can be evaluated by financial planning (Small Business - Chron.com, 2015). It is an important aid to take major financial decisions of the organization. The future cash flow of the organization can be decided on the basis of present financial position of the organization. The financial plan can be referred to as an investment plan for making the investment decisions of the organization. The financial plan for North Midland Construction PLc will be made by focusing on the specific areas of the risk management. The financ ial planning also includes preparation of budget to organize the finances of the firm (Levy, Berry Nugent, 1999). 2. North Midland Construction PLC Expenses and Source of Funds February March April May June July Operations and Maintenance Expenses 30,000.00 30,900.00 31,827.00 32,781.00 33,765.00 34,760.00 Power and Utilities 2,500.00 2,575.00 2,652.00 2,731.00 2,813.00 2,970.00 Fees Regulatory 500.00 515.00 530.00 545.00 562.00 575.00 Materials supplies and Parts 150.00 154.00 158.00 162.00 168.00 172.00 Total Operation and Maintenance Expenses 33,150.00 34,144.00 35,167.00 36,219.00 37,308.00 38,477.00 General and Administrative Expenses Engineering and Professional Expenses 500.00 515.00 520.00 575.00 546.00 562.00 Insurance 1,000.00 1,030.00 1,060.00 1,092.00 1,125.00 1,156.00 Existing contribution to CIP 16,712.00 16,712.00 16,712.00 16,712.00 16,712.00 16,712.00 Total General and Administrative Expenses 18,212.00 18,257.00 18,292.00 18,379.00 18,383.00 18,430.00 New Funding Project Cost 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 Total Expenses 101,362.00 102,401.00 103,459.00 104,598.00 105,691.00 106,907.00 Revenues Received Cash Revenues 120,000.00 122,000.00 123,000.00 123,500.00 1,237,000.00 123,800.00 Other Fund Sources : Interest 200.00 200.00 200.00 200.00 200.00 200.00 Total Revenue 120,200.00 122,200.00 123,200.00 123,700.00 1,237,200.00 124,000.00 Net Loss or Gain 18,838.00 19,799.00 19,741.00 19,102.00 1,131,509.00 17,093.00 The budget for 6 months has been prepared. The budget shows that cash outflow for the expansion project will 10,000 each month. The total outflow for a period of six months will be 60, 000. The inflow from the project for a period of six months is 352,782. Fixed cost, variable cost and breakeven point are essential to analyze the budget. The volume of product to be manufactured can be ascertained from the various costs and the breakeven point (Balakrishnan, Sprinkle and Sivaramakrishnan, 2015). Calculation of NPV Calculation of NPV Month Inflow PVF PV 1 58,838.00 0.909 53,483.74 2 59,799.00 0.826 49,393.97 3 59,741.00 0.751 44,865.49 4 59,102.00 0.683013 40,367.46 5 58,209.00 0.620921 36,143.21 6 57,093.00 0.564474 32,227.51 PV of cash inflow 256,481.39 NPV = 256481.39 - 60,000 196481.39 IRR Cash Outflow -60,000 Month 1 58,838.00 -1,162 Month 2 59,799.00 58,637 Month 3 59,741.00 118,378 Month 4 59,102.00 177,480 Month 5 58,209.00 235,689 Month 6 57,093.00 292,782 IRR 97% Payback Period 1.02 month 3. Discussion of the Financial Statements The financial statements provide information about the liquidity position of the organization, profitability of the organization. The company will be able to make proper economic decisions on analysis of the financial statements. The financial statement comprises of the income statement, balance sheet and the cash flow statement. The financial statement analysis helps the organization in the process of decision making. The financial health of the organization can be determined from the information gathered from the financial analysis. The main financial statements of the organization are 1. Balance sheet The balance sheet is a statement of the financial position of the organization. It reports on the assets, liabilities of the organization. Information of the amount of equity ownership can be determined from the financial statement. 2. Income Statement The income statement provides an idea of the profitability of the organization. The major income and expenses of the organization can be determined from the income statement. It provides a report of the profit and loss of the organization. The income and expenses of the organization over a period of one year can be determined from the income statement. 3. Cash Flow Statement The cash flow statement determines the flow of cash of the organization in various activities. The flow of cash of the organization in the operating, investing and financing activities can be determined from the cash flow statement. The complexity of the financial statements can vary according to the type of organization and the size of the organization. The financial statement is presented in the annual report of the company which provides a detail of the performance of the organization in the particular year. Financial Ratio Analysis The ratio analysis of North Midland Construction Plc has been conducted. The profitability ratios, liquidity ratios, efficiency ratios and ratios of financial structure have been calculated to analyze the financial performance of the organization. The ratios have been calculated for the year 2013, 2012 and 2011. The external comparison of the financial position of the company has been done with another construction company ORASCOM Construction Industries. Ratio Analysis of North Midland Construction Plc 2013 2012 2011 Profitability Ratios Return on capital employed Net Operating Income/ ( Total Assets - Current liabilities) -0.05053 0.00688 -0.00648 Return on Equity Net Income / Equity -0.49331 0.029557 -0.03397 Net Profit Percentage Net Income / Net Sales -0.03323 0.003197 -0.00383 Gross Profit Percentage Gross Profit / Net Sales -0.03323 0.003197 -0.00383 Operating Profit Percentage Operating Income / Net Sales -0.033 0.004203 -0.00466 Liquidity Ratios Current ratio Current Asset/ Current Liabilities 1.034918 1.18726 1.211314 Quick Ratio Quick Assets / Current Liabilities 1.005238 1.155305 0.971834 Efficiency ratios Inventory Turnover Ratio Cost of Goods Sold / Inventory 119.9477 112.1467 108.3871 Stock Holding Period ( Days) 365/ Inventory Turnover 3.042993 3.254667 3.36756 Debtor's Payment Period( Days) Net credit sales / Average Debtors 3.782488 3.435631 3.778983 In Days 96.49732 106.2396 96.58683 Financial structure Interest coverage ratio EBIT / Interest Expense -49.75 8.875 -8.66667 Price/ Earnings ratio Current Share Price / Earnings Per share -2.28 30 -18.13 Dividend Yield Dividend per share / Current Share Price 3.02% 3.16% 6.07% ORASCOM Construction Industries Profitability Ratios 2013 2012 2011 Return on capital employed Net Operating Income/ ( Total Assets - Current liabilities) 0.001631 0.000945 0.100304 Return on Equity Net Income / Equity -0.02939 -0.02407 0.013597 Net Profit Percentage Net Income / Net Sales -0.54521 -0.40697 0.008218 Gross Profit Percentage Gross Profit / Net Sales 0.057502 0.09279 0.176255 Operating Profit Percentage Operating Income / Net Sales 0.040515 0.022054 0.205801 Liquidity Ratios Current ratio Current Asset/ Current Liabilities 1.204694 1.081639 -1.42112 Quick Ratio Quick Assets / Current Liabilities 0.730774 0.402723 -1.28353 Efficiency ratios Inventory Turnover Ratio Cost of Goods Sold / Inventory 0.117076 0.104938 10.52577 Stock Holding Period ( Days) 365/ Inventory Turnover 3117.631 3478.26 34.6768 Debtor's Payment Period ( Days) Net credit sales / Average Debtors 0.871208 0.639605 2.215178 418.9585 570.6646 164.7723 Financial structure Interest coverage ratio EBIT / Interest Expense -3.75907 -4.40595 5.113374 Price/ Earnings ratio Current Share Price / Earnings Per share -4.51264 -7.33138 0.11 Dividend Yield Dividend per share / Current Share Price 0.00% 0.00% 619.47% Interpretation of Financial Statements using appropriate ratios (Internal and External) Profitability Ratios The financial performance of the organization can be determined from the profitability ratios (Finkler and Ward, 1999). The ratios that determine the profitability of the organization are the return on equity, return on capital employed, net profit margin, gross profit margin and operating profit margin. 1. Return on capital employed The return on capital employed is calculated by comparing the earning before income and tax with the total funds of the business. The return on capital employed has been declining for North Midland Construction from the year 2012 to the year 2013. The company is not being able to maximize its return from the various investments (Desai et al., n.d.). On external comparison of the ratio with ORASCOM Construction Industries, it shows that the return on capital employed for this company has been increasing. The company is being able to earn positive return from its various investments. 2. Return on Equity This ratio shows the earnings available to the equity share holders on net sales of the organization. The higher the return on equity, the equity share holders will receive greater return. For North Midland Construction Plc the return on equity has been declining. As the company is suffering from loss, the equity share holders are not being able to get positive returns. On comparison of the return on equity with ORASCOM Construction Industries, it is seen that the return on equity has been declining for ORASCOM Construction Industries due to political unrest of the country in which the organization operates. 3. Net Profit Percentage The net profit percentage shows the income of the organization on the net sales of the company. Midland Construction Plc has been showing decline in the profit margin from 2013 to 2012. The construction sector has been underperforming which has marked the reduction in profit margin. On comparison of the net profit percentage with ORASCOM Construction Industries, it is seen that the company has been showing decline in the profit margin from 2011 to 2013. 4. Gross Profit Percentage The gross profit margin of the company determines the total income of the organization on net sales. The gross profit margin of North Midland Construction Plc has declined from 2011 to 2013. ORASCOM Construction Industries has shown a decline in gross profit margin from 2011 to 2013. 5. Operating Profit Percentage The ratio shows the percentage of operating profit that is earned from net sales. The operating profit is calculated after payment of the variable costs. The operating profit percentage of North Midland Construction Plc has been declined from 2011 to 2013 due to poor performance of the construction sector. For ORASCOM Construction Industries, there has been significant decline in the operating profit. Liquidity Ratios The liquidity ratio determines the capacity of the organization to meet its short term liabilities. 1. Current Ratio - The current ratio for North Midland Construction Plc has been stable. The company is using its current assets efficiently to manage the current assets. ORASCOM Construction Industries shows stability in managing its current liabilities by using its current assets. 2. Quick Ratio The quick ratio of North Midland Construction Plc is stable. It is efficiently managing its current liabilities using the current assets (Brigham Gapenski, 1988). For ORASCOM Industries the quick ratio has been increasing. It has maintained the 1:1 standard. Efficiency Ratios The efficiency ratio shows the ability of the company to manage its inventory. It is shown by the Inventory Turnover ratio. The debtors turnover ratio shows the repayment period of the debtors (Tamari, 1978). North Midland Construction Plc has been efficiently managing its inventory (Khan and Jain, 2007). The debtor turnover ratio has been stable. For ORASCOM Construction Industries, it is seen that the debtors turnover ratio is increasing. But the company has been managing its inventory efficiently (Peterson Drake and Fabozzi, 2006). Financial Structure The financial structure of the company can be determined by the following ratios 1. Interest Coverage Ratio The ratio shows the ability of the company to repay its interest with the profit. North Midland Construction Plc is not being able to repay its interest regularly (Bhattacharyya, 2011). 2.Price Earnings Ratio The price earnings ratio shows the earning of the shareholders on the price of each share. It is also negative for North Midland Construction Plc (Grier, 2007). 3. Dividend Yield Ratio It shows the ability of the organization to pay the dividend. NMC Plc is unable to pay the dividend regularly to the share holders as it is in loss (Vandyck, 2015). References Balakrishnan, R., Sprinkle, G. and Sivaramakrishnan, K. (2015). Managerial Accounting. pp.400-500. Bbc.co.uk, (2015). BBC - GCSE Bitesize: Sources of finance. Besley, S., Brigham, E. and Aberwald Clark, D. (2002). Essentials of managerial finance. Mason, OH: South-Western. Besley, S., Brigham, E. and Besley, S. (1999). Principles of finance. Fort Worth: Dryden Press. Bhaird, C. (2010). Resourcing Small and Medium Sized Enterprises. Dordrecht: Springer. Bhattacharyya, D. (2011). Management Accounting. pp.10-80. Brigham, E. and Gapenski, L. (1988). Financial management. Chicago: Dryden Press. Desai, R., Palepu, K., Gibson, C., Healy, P., Bernard, V., Wright, S., Bradbury, M. and Lee, P. (n.d.). Analysis of financial statement information. Finkler, S. and Ward, D. (1999). Cost Accounting for Health Care Organizations: Concepts and Applications. Grier, W. (2007). Credit Analysis of Financial Institutions. pp.70-100. Khan, and Jain, (2007). Management Accounting. Kumar, P. (1994). Internal sources of development finance. Westport, Conn.: Quorum Books. Levy, B., Berry, R. and Nugent, J. (1999). Fulfilling the export potential of small and medium firms. Boston, Mass.: Kluwer Academic. Nikbakht, E., Nikbakht, E. and Groppelli, A. (n.d.). Finance. New York: Barron's. Peterson Drake, P. and Fabozzi, F. (2006). Analysis of financial statements. Hoboken (N.J.): J. Wiley. Small Business - Chron.com, (2015). The Advantages Disadvantages of External Financing. Small Business - Chron.com, (2015). What Are Internal Sources of Finance?. Sofat, and Hiro, (2015). Basic Accounting. pp.300-350. Tamari, M. (1978). Financial ratios. London: P. Elek. Vandyck, C. (2015). Financial Ratio Analysis: A Handy Guidebook. pp.10-100.

To Kill A Mocking Bird By Lee Essays - English-language Films

To Kill A Mocking Bird By Lee Racial categories are created in the film To Kill A Mockingbird through a complex societal hierarchy founded in difference. Although all of Macon county lives in poverty, the town does not unite on the basis of this shared experience, but instead focuses on their differences, both real and imagined, to segregate themselves. The town operates under a general assumption that wealthier whites hold the most power and prestige, followed by poorer whites, while all blacks, regardless of financial station, are considered to be the lowest citizens. General depictions of black men and women in the film are of household servants and ignorant, docile farm workers. The only slight indication that there were any educated blacks in Macon comes from the appearance of the preacher at Tom Robinson's trial. Held on charges of raping and beating a poor, white woman, Mr. Robinson is portrayed as a meek and nearly helpless man. The fact that he can barely speak in his own defense, relays both the idea that black men were uneducated, as well as the idea that blacks were afraid to step over the boundaries of their society. Attics Finch, a kind and fair white lawyer, is the only person to speak up for Mr. Robinson. This demonstrates the idea that the lowly black man needs a benevolent white man to "save" him and direct his life along the right path. Black men and women in the film are unable to make their own decisions. Clearly, there were obvious lines drawn in Macon, delegating specific roles to the various groups of citizens. The dark pigment of Mr. Robinson's skin placed him on the bottom rung of society, forcing him into a subservient position. It is difficult to discern whether the film is attempting to garner sympathy for the oppressed black community, or reinforce stereotypes of ignorant and complacent black men and women. While the initial depictions of the black community center around the Finch's maid, Calpurnia, the respect with which the family treats her is far from the norm. Ranging from the callous indifference of several of the white law-enforcement officers, to the blatant racism of the group of country farmers, much meaning is assumed from difference. The racism of Macon seems to stem from the Southern history of slavery. Blacks continue to be classed as servants, and not equals, to the white townspeople. With no other opportunities available to them, the black workers attempt to make the most out of what they have. They are faced daily with the stigma attached to the color of their skin, a difference which assigns the entire black community an inferior status. Especially evident in the treatment of blacks by the poor, white farmers, is a desire for dominance over the blacks. Bob Ewel, the father of the victim, expresses his distaste by referring to black men as "boy," a term we have seen is weighted by heavy historical significance. This racism most likely stems from the substandard treatment these farmers receive from the wealthier population of Macon. In the blacks, the farmers are looking for a place to vent their own frustration and exert power over another group. The idea of ethnic identity as an illusion opened my eyes to the fallacy of a single identity for every group. Using only the basic elements of family life for example, it is clear to see that the Finch family is very different from the farming Cunningham family, despite the fact that they are both white. This illusion shows up again in the lumping together of all of the black men and women of Macon into a single category, at the expense of any individual identities. Even Tom Robinson, the man held on (false) charges of raping a white woman, is never developed as a character. The audience is left to imagine that he is "just" another poor, black farmer. I chose this film because of the use of difference as a foundation for social hierarchy. Throughout the film, there is much lumping of various ethnic groups. A group identity is favored over the individual identity, and all assumptions are based on the idea that each member of a group shares the same thoughts, values, and identity. Seeing the various episodes of the film through the eyes of the young narrator, Scout Finch, also offered a unique perspective to the film. The questioning eyes of a child are often as critical as any educated outsider looking in on Macon could be. Through this course I have

Murder is Murder(Capital Punishment) essays

Murder is Murder(Capital Punishment) essays Murder is Murder Capital punishment has been a controversial topic almost since it's inception. Since biblical times, an "eye for an eye," or a " tooth for a tooth", has been the established norm for retribution. As society advanced, the methods of capital punishment became more "civilized". However, the result remains the same, legally sanctioned death. Reform of automatic death sentences began in Europe in the 1750's. The social reformers and English law reformers of that time argued that the death penalty was needlessly cruel, overrated as a deterrent, and occasionally imposed in fatal error. The social reformers proposed life imprisonment as a more humane alternative. The social reformers proposal is consistent with my opinion. Any death of any person is wrong. The general population's opinion is that capital punishment permanently removes the worst criminals from society, and is less expensive and safer for society, than long-term or permanent incarceration. It is evident that dead criminals cannot commit any more crimes. However, the same is true for criminals serving life sentences. Most people would think it is less expensive to execute a person rather than keep them in prison, which is not always true. It is estimated that a capital case resulting in execution may cost $2,000,000. However life imprisonment's $20,000 a year is comparable. Of course we would think that execution would not be expensive but the legal fees, appeals and the court cost make execution very costly. It is simply not cost effective. Furthermore, the fact that a person is convicted of a murder and sentenced to death does not always mean he or she is guilty. There are many people who are wrongly accused. What if someone is innocent and they are wrongly ex ecuted? There is no possible way to compensate for his or her wrongful death. In some cases a person convicted of the murder ...

PAPER WRITING SERVICE for College and University Students

PAPER WRITING SERVICE for College and University Students The known fact is students during their educational process are overwhelmed with studies and assignments. It is wise to obtain professional writing help when the deadline is close. Professional paper writing service available on line today are ready to accommodate any type writing request. Whether it is an essay or complex research project, professional writer is able to address the problem and to deliver the quality written essay to anyone who needs it. The specific requirements that clients may have can be done easily as well. Another great feature that our company does offer is an option for Revision. Already written paper may have some adjustments that must be done. The client is able to order a revision of already written offer and receives as many revisions as he likes completely free of charge within 30 days since the order has been placed. It is easy to order an essay writing online. We have carefully gathered a team of professional writers who have over 5 years of essay writing experience. We are able to do the assignments of any complexity. It takes just minutes to place an order. If you have questions, the customer support team will be able to address your questions immediately.

The Professional Health Educator in the 21st Century Essay

The Professional Health Educator in the 21st Century - Essay Example Essentially the health educator can be defined as the facilitator of disease prevention and promotion of healthy lifestyles by way of knowledge and behavioral change. The profession of health care educator exposes the working professional to inter-disciplinary preventative healthcare research and literature. Disciplines incorporated into the profession of health education include biology, physiology, psychology, sociology, education, community services and research methodology. As a science, health educator science is dynamic and continuously developing from previous knowledge. As such, the health educator is required to take part in at least four years of academic training at an approved institute. And although there is no global consensus as to the optimal length of training, health educator students are expected to complete their Bachelor's Degree in Health Education or Health Promotion to be able to practice. As well, the health educator professional has the responsibility to continue their education through professional development courses. This may entail attending workshops and seminars, professional organization meetings, or adding to the ir academic achievements within the formal context of the university. The health educator professional is expected to access to numerous journals and other literature so as to be aware of the changes of knowledge and practices within their discipline.In these ways, members of the public can be assured that the services provided by the health educator are of a very high standard. Their academic studies have focused on concepts of attitude and lifestyles behavior and so the professional health educator can deliver a unique service to the community. Also, in order for the health educator to be accepted as a member of a professional body it is necessary that they demonstrate a high level of proficiency of selected competencies. These competencies have been developed within a Framework for the Development of Competency-Based Curricula for Entry-Level Health Educators.At the national level, professional health educators are contributing to the shaping of legislation in regards to preventa tive health care services. Health educators contribute to legislative changes by way of lobbying or debating government decisions and approaches, either as individuals or as a professional group. Such changes highlight the importance of belonging to a professional organization of health education, as often changes sought are in regards to the profession itself, and the overriding body can lobby for changes to legislation that ensure the optimum standards of pay and working conditions and opportunities for its members. The professional organization, such as the National Commission for Health Education Credentialing Inc (NHEC), the Society for Public Health Education (SOPHE), or the American Association for Health Educators (AAHE), are comprised of members who have been awarded certification of achieving a high level of competencies at university. And it is the professional organizations that determine the standards that must be obtained in order to become a member. Thus, there is little room for lay control from those

Economic, Demographic, and fiscal effects of Immigration Research Paper - 1

Economic, Demographic, and fiscal effects of Immigration - Research Paper Example At the beginning of the new millennium, global migration patterns changed dramatically from those from the last millennium. The 19th and 20th centuries witnessed massive immigration resulting in assimilation and association in terms of economic and social aspects of the host country. The examination of the effects of immigration on employment, as well as wage outcomes of resident workers remains one of the most pertinent concerns in the immigration debate. The possibility that shifts in the composition, as well as size of the demographic layout, could adversely impact the labor force as a consequence of immigration is quite compatible with theoretical models. As a consequence, research on demographic, fiscal and economic effects of immigration, for instance, effects on employment and wage are the core areas of research in immigration. Available literature, save for a few exceptions, points out that immigration has quite a minimal or no effect on the economy of the host country (Friedberg and Hunt 1995, 31). This paper will use suitable data sources to address a myriad of issues on the theoretical level to provide a comprehensive picture of the manner in which immigration impacts the financial and social environment of the host country, taking into account the situation in the US. The substantive number of immigrants residing in the US necessitates this research. As of 2002, 32.5 million immigrants resided in the US. The purpose of thi s paper is to investigate the economic, fiscal and demographic effects of immigration. This investigation entails responding to a number of questions, which include the following: Strong views regarding the value of immigration, or lack thereof has always been a pressing issue. Inclusive research, which attempts to examine the full scope of fiscal, demographic and economic implications of immigration, is a significant undertaking that has been

Simons Stigmata In Lord of the Flies Essay Example for Free

Simons Stigmata In Lord of the Flies Essay In William Goldings novel, Lord of the Flies, the character Simon portrays many characteristics similar to those demonstrated by Jesus in the bible. He is shown to have all the qualities that Jesus has: determination, intelligence and resilience. Even his physical appearance portrays Christ since he is skinny and not much of a tough person. Simon was very calm and caring for others, especially with the little children and enjoyed being alone when he could. Simon embodies a pure spiritual human goodness that is deeply connected with nature and people around him as Jesus did with his disciples. Both Jesus and Simon had prophecies about things to come, and they were both persecuted and were ridiculed of for sharing those prophecies. Whereas Ralph and Jack stand at opposite ends of the scale between civilization and savagery, Simon stands on an entirely different plane from all the other boys. Unlike all the other boys on the island, Simon acts with kindness and purity because he believes in the inherent value of morality. He behaves kindly toward the younger children, and he is the first to realize the problem posed by the beast, that the monster on the island is not real or something that can be hunted down and killed. It isnt physical but rather a savagery that lurks within each human being. In Golding’s view, the human impulse toward civilization is not as deeply entrenched as the human impulse toward savagery. Despite the fact that Simon is one of the smallest biguns he never follows the others way of thinking, nor backs down when it comes to speaking up for himself. One such occasion where he shows his defiance of the others beliefs is when he says to everyone, I think we ought to climb the mountain. (page 128) This shows that he knows the beast isnt real and he shows no fear of the unknown. Jesus called people to do things they thought would be simply impossible just as Simon did, and the fact that not even the stronger boys had the courage to do it shows how assured Simon is to his morals. Simon was sacrificed during the ritual dance so that the other boys could live. Simon was killed by all the boys in an excruciating way and claimed that it wasnt really him. Everyone but Ralph thought that Simon was the beast, and didn’t think twice before attacking him. Ralph knew it was Simon they killed, and he realized how everyone was acting like wild creatures. Also the way Simon was shown in the movie after he died showed him as a Christ-figure in the story; Simon dies on water that is calm and peaceful, as the light reflected off the water it gave a kind of feeling of holiness. Simon’s body was carried out by the waves and the way he was floating with his arms stretched out, replicates the way that Jesus died on the cross. Throughout the story, Simon is shown to have a very strong connection with Jesus by his actions of kindness. He displayed as a person with divine ties with Christ and a reminder that purity is everywhere, even when all hopes seem to be gone. The many occurrences Simon gains the courage to speak up and show how smart, intelligent he really is makes a huge impact on everyone. Simon, like Christ, was never evil and always helped others out with what he could. Simon symbolizes and demonstrates a sort a purity that goes beyond human goodness. However, his brutal murder at the hands of the other boys designates the lack of that goodness in people against an overwhelming abundance of evil that lies deep within each and everyone one of us.

Megans Law Essay -- essays research papers

MEGAN’S LAW PROTECT THE CHILDREN OR THE PEDOPHILES Megan Kanka was an innocent little girl, someone’s daughter, sister, and best friend. The defendant, Jesse Timmendequas, changed all of that. He changed it brutally, savagely, and permanently. In a few moments of unspeakable horror, the defendant destroyed all of Megan’s dreams, all of that joy, all that hope, all that promise. In those few moments, he destroyed Megan Kanka’s life. She would never live to see her wedding day, never have children, and never embrace her family again. Jesse Timmendequas took Megan’s life on July 24, 1994. Her funeral was held on Wednesday, August 3, 1994. Jesse Timmendequas was a twice convicted sex offender. He moved in across the street from Megan’s home without the family’s knowledge of his history as a pedophile. Joseph Cifelli was another convicted sex offender who had spent nine years at the Adult Diagnostic and Treatment Center. He had been convicted after admitting to repeated sexual abuse of a relative that had begun when the child was nine. A third man, Brian R. Jenin had been convicted twice of crimes involving young boys. Jenin, along with Timmendequas, was under investigation in connection with the unsolved murders of two boys in San Diego. All three were Megan's neighbors. Jesse Timmendequas’ convictions stemmed from a 1981 attack on a 5 year old girl, for which he served 9 months. That same year he was convicted for an attempted rape of a 7 year old girl, for which he was sentenced to ten years. After serving only six years, he was free to lure 7 year old Megan into his home where he brutally raped and strangling her with a belt as she bit and fought for life. He knocked her to the floor, hitting her several times in the head. He wrapped her head in plastic shopping bags to prevent her blood from staining the rugs. He then took a toy box and stuffed her inside. Megan’s body was found in a weeded area of a nearby park near a portable toilet. On May 30, 1997, a jury returned a guilty verdict on all counts of murder including capital murder, kidnapping, and aggravated sexual assault and sentenced Jesse Timmendequas to death. It was this little girl’s brutal death that prompted her parents, Richard and Maureen Kanka, to fight for broad based community notification. Megan’s parents believe that if they had known that a pedophile lived nearby, this heinous crime... ...s due process. Due process is best defined in one word--fairness. When a person is treated unfairly by the government, including the courts, he is said to have been deprived of or denied due process. The most common and successful due process challenge is procedural due process. This challenge has occurred mainly in states that classify offenders according to the level of risk they pose to communities. This argument centers on whether an offender is allowed a hearing to challenge a risk classification. The Massachusetts Supreme Court recently found that provisions of the state’s community notification law violated constitutional due process Doe v. Sex Offender Registry Board, Mass. SJC-07608 (July 24,1998). The United States Supreme Court has yet to weigh in it’s opinion as to whether or not offender’s due process or Ex Post Facto rights are being violated by Megan’s Law. Are we bothered by the fact that in the current social climate, the rights of convicted pedophiles are routinely violated and nobody cares. Rules of evidence are stretched, and terms of punishment are increased. The danger of this precedent is impossible to ignore. As parents, though... are we okay with it.

Aldi Inc Strategic Swot Analysis Review Essay

Summary Aldi, Inc. (Aldi) is a grocery retailing company. The company’s stores supply various food and general merchandise such as fresh meat and produce; refrigerated and frozen foods; snacks and sweets; bakery, dairy, pantry items and beverages. In addition, it also offers skincare and beauty products, house hold must have products, and beer and wines. Aldi operates over 1,200 stores in the US and sells over 1,400 of the most frequently purchased grocery and household items in manageable, non-bulk packaging. It operates as a subsidiary of ALDI Einkauf GmbH & Co. oHG. The company is headquartered in Batavia, Illinois, the US Our Aldi, Inc. provides a comprehensive insight into the company’s history, corporate strategy, business structure and operations. The report contains a detailed SWOT analysis, information on the company’s key employees, key competitors and major products and services. This up-to-the-minute company report will help you to formulate strategies to drive your business by enabling you to understand your partners, customers and competitors better. Scope – Business description – A detailed description of the company’s operations and business divisions. – Corporate strategy – Our summarization of the company’s business strategy. – SWOT analysis – A detailed analysis of the company’s strengths, weakness, opportunities and threats. – Company history – Progression of key events associated with the company. – Major products and services – A list of major products, services and brands of the company. – Key competitors – A list of key competitors to the company. – Key employees – A list of the key executives of the company. – Executive biographies – A brief summary of the executives’ employment history. – Key operational heads – A list of personnel heading key departments/functions. – Important locations and subsidiaries – A list of key locations and subsidiaries of the company, including contact details. Note: Some sections may be missing if data is unavailable for the company. Reasons to Buy – Gain key insights into the company for academic or business research purposes. Key elements such as SWOT analysis and corporate strategy are incorporated in the profile to assist your academic or business research needs. – Identify potential customers and suppliers with this report’s analysis of the company’s business structure, operations, major products and services and business strategy. – Understand and respond to your competitors’ business structure and strategies with Our detailed SWOT analysis. In this, the company’s core strengths, weaknesses, opportunities and threats are analyzed, providing you with an up to date objective view of the company. – Examine potential investment and acquisition targets with this report’s detailed insight into the company’s strategic, business and operational performance.

Amazon vs. Barnes & Noble Essay

The qualitative services department was hired to provide an in depth analysis of two leaders in their industry, Barnes & Noble and Amazon. The purpose of this report is to provide all the necessary data in an unbiased manner, so that the accounting partners may make their investment decision knowing all the facts and figures about both companies. Our report was developed as a result of conducting independent and group research about each company’s background, competitors, philosophical differences in management, success stories, challenges (past and future), strategic moves, as well as key comparative statistics. Our research was compiled using a variety of online sources. The analysis of these key areas will provide greater understanding as to which company to invest in, Barnes & Noble or Amazon.com. Background Barnes & Noble was founded in 1893 in Wheaton, IL as a printing business but has developed into the largest book retailer in the United States today. Headquartered in New York, Barnes & Noble has 675 stores worldwide and partners with 686 collegiate bookstores. It is traded on the New York Stock Exchange and employs more than 30,000 employees. Barnes & Noble has a significant presence in the United States as a physical retailer of books and magazines. Amazon was founded in 1994 and is headquartered in Seattle, Washington. It is traded on the NASDAQ, and as a strong historical performer, is a component of the NASDAW 100 and the S&P 500. Amazon was founded initially as an online bookstore but soon into seemingly every segment of consumer goods. Amazon is heavily involved in the Internet as an online retailer and producer of various applications linked to its tablet products. Amazon does a significant amount of business in books, both online and print, but differs from other book retailers in that it is a selling platform for seemingly anything you could think to purchase on the Internet. Competitive Strategy Barnes & Noble has a significant competitive advantage over Amazon and a number of other book retailers in that they have a physical location. While online shopping is a significant competitive force, it is very difficult to beat a physical store. Barnes & Noble goes to great lengths to ensure that their customers are comfortable in their stores, outfitting them with plush couches and chairs. In addition, Barnes & Noble often has cafes in their store locations. The goal is to keep customers in store as long as possible, even if they spend most of the day reading a magazine or a book, to ensure that they are making some kind of purchase. The store locations serve a two-fold purpose; they act as a physical showcase for books that can be purchased online and have environment that fosters community. The college textbook business is a very profitable segment of Barnes & Noble’s business. There is a great degree of markup on college textbooks that is deflected to students, and when students sell books back to colleges, it is at a greatly reduced price. Books repurchased by Barnes & Noble are repackaged and resold for a price greater than cost. Barnes & Noble is set apart from competition in this regard because no other retailer has a similarly structure partnership. The simple model that Amazon operates under is its key to success. Amazon uses little more than a bare bones online platform to sell its products meaning a minimal cost structure. At the same time, this business model requires no asset investment in physical store locations. Through an online platform, Amazon can offer products from a variety of sellers on a global scale, allowing them to mitigate expensive shipping costs. This online platform also means increased transferability to mobile devices, meaning they can offer the same services through application stores and exchanges. Amazon’s Kindle product line is a competitive advantage because it was first to market for handheld book readers. Since releasing the first Kindle, Amazon has only increased the Kindle’s capabilities to match that of the iPad, Nook, and Galaxy tablets. Amazon’s distribution process is a work of art. Amazon has been working very  hard to revolutionize the distribution process, from creating futuristic technology to developing basic processes that would increase efficiency of distribution channels. Currently, Amazon’s distribution channels are almost entirely automated. When a product is ordered, a â€Å"robot† processes the order and searches out the product on the warehouse shelves. The robot packages the product and returns it to the front of the warehouse, while dozens of other machines are operating simultaneously. Amazon’s extensive distribution network is far superior to any other competitors. Vision for the Future It’s clear that both companies understand the importance of e-commerce and accessibility to consumer goods on the online realm. Amazons’ chief business model is Internet commerce, but Barnes & Noble is moving towards this realm of commerce with the creation of the Nook. Both companies see business via handheld tablets becoming more prevalent, evident in the ever-increasing capabilities of the Nook (B&N) and Kindle Fire (Amazon). Barnes & Noble has beefed up their online presence while reducing their number of stores as well. Amazon’s vision of the future has more to do with distribution than anything else. Amazon is doing everything in their power to create a shopping experience similar to going to an actual store; including the instant gratification of receiving your purchased goods right as your purchase them. Amazon is moving towards an incredibly automated distribution channel that will reduce time to consumer through revolutionary technology. One of these te chnologies is drones that will fly purchased goods to a consumer’s home and drops them on the front step. Both companies understand the profit potential of the industry and are taking steps to capitalize on profit opportunities. Company Success Stories Both Barnes & Noble and Amazon.com have experienced great success in their years in business. Barnes & Noble originated in 1873 and opened its first bookstore in New York City in 1917. In the 1970’s they became the first bookstore to advertise on television, as well as the first bookstore to discount New York Times bestsellers at 40% off. From 1992 through 2003, Barnes & Noble released a series of classics for adults and children under the imprint Barnes & Noble Classics Collection. Barnes & Noble stores are also known for their Starbucks cafes, where people often sit and relax with a cup of coffee or a snack. Undoubtedly, Barnes & Noble’s greatest success comes from the NOOK, their electronic book reader, introduced in November 2009. The NOOK’s biggest competition for the tablet market comes from the Amazon Kindle Fire, and Apple’s iBooks for iPhone, iPad and iTouch. Although only in business 17 years, Amazon.com has experienced great success and is now the world’s largest retailer. Amazon has separate retail websites for the following countries: United States, Canada, United Kingdom, France, Germany, Italy, Spain, Japan, and China, with international shipping to certain other countries for some of its products. Amazon.com sells a variety of retail goods online including books, jewelry, baby items, tools, software, toys, and is a huge third party reseller. Amazon Prime membership is very popular and for an annual fee, a user can join, which entitles them to free two-day shipping on eligible purchases. Amazon Prime also provides Amazon Instant Video and access to the Kindle Owner’s Lending Library. Amazon’s greatest success to date is the introduction of its e-reader, Kindle, in November 2007 and the Kindle Fire in September 2011. Since 2007, Amazon has released multiple versions of the Kindle e-reader and two versions of the Kindle Fire. Its biggest competitors in the tablet market are the Barnes & Noble NOOK and the Apple iPad being used in conjunction with the Kindle app. Past Challenges The challenges that these two companies have faced, and continue to face, are the digital landscape and competition. Barnes & Noble became the last hope for bookstores after the collapse of Borders. Barnes & Noble is now the last major bookstore chain standing. The company is in constant competition with e-commerce sites, e-readers and tablets. It is safe to say that Barnes & Noble’s primary competitor is Amazon. Barnes & Noble began to utilize their website, offering more titles and including free shipping for members. After Amazon launched its tablet, the Kindle, Barnes & Noble was forced to step up in the digital landscape. It created the NOOK and the NOOK Bookstore. Several generations later, the NOOK has come a long way in its  evolution. Now it has become a tablet with color, a built in light, Internet searching and application capabilities. Its newest tablet comes in high definition. While the NOOK looks more appealing than it did in previous years, one thing stands i n its way of success, which is price. Amazon’s Kindle, is priced anywhere from $69-$100 cheaper than the NOOK. This is not to say Amazon doesn’t have its challenges either. Amazon has made a name for itself globally, however it still has competition with other e-commerce sites like e-Bay. EBay allows individual sellers to auction essentially anything they want for a fee. Amazon has limitations on what individual sellers can sell due to competition with other retailer partnerships with Amazon. However, according to a recent Forrester report, 30 percent of all online shoppers start at Amazon to research products as opposed to Google or eBay (Savitz, 2012). Another competitor Amazon faces is Apple. The highly coveted Apple iPad is in fierce competition with Amazon’s Kindle. While the iPad is more expensive than the Kindle, Apple fans might point out that the iPad has far more tablet-optimized apps, options for 4GLTE connectivity, and is the thinner and lighter device of the two. However, Amazon’s Kindle is a cheaper alternative for those who cannot afford an iPad or even the NOOK. Future challenges Any company trying to survive in today’s economy will undoubtedly face challenges. The key to success lays in predicting these challenges and implementing strategies to overcome them. The places where Amazon finds opportunity seem to be the same places where Barnes & Noble faces challenges. Firstly, Amazon continues to make it very attractive for authors to self-publish their titles with their publishing services including, the Kindle Direct Publishing option for online books, and the CreateSpace option for print books. Barnes & Noble does offer its own self-publishing service, PubIt, but its services are only offered for e-books, not print. In fact, 28% of the top-selling titles on Kindle are not even available on the NOOK (McIlroy, 2012). If Barnes & Noble wants to compete it will have to expand  its self-publishing services and offer better incentives to authors. Another challenge that Barnes & Noble faces is its lack of an international presence. The fact that Amazon operates in so many countries worldwide is a serious challenge for Barnes & Noble. The Kindle is available internationally, but the NOOK is not. The NOOK is one of Barnes & Noble’s most successful products. Therefore, it would seem logical to expand the number of locations where this product can be purchased. However, it still remains unclear as to when and if Barnes & Noble plans to expand to international markets. One challenge that Amazon could face may be the law. Since it allows an unlimited number of people to sell on the site, from all over the world, it is difficult to monitor every single product that is sold under the Amazon.com brand. In order to prevent future lawsuits it is crucial that Amazon.com employs a highly skilled legal team, and closely monitors its sellers and their products. Recommendation We have found that Barnes & Noble and Amazon may appear to rivals but this appearance is only visible on the surface. With further examination of the facts, it is evident that one company is far more successful than the other. We have concluded that Amazon.com is that company. These are the main factors that have contributed to our conclusions: †¢Amazon has more appealing future growth with the implementation of drone shipping. †¢Amazon’s success of the Kindle compared to Barnes & Noble’s NOOK. †¢Amazon sells internationally. Barnes & Noble only operates in the US. †¢Amazon allows an unlimited number of sellers to do business on its site. Barnes & Noble restricts its number of sellers to 200. †¢Amazon.com is more attractive and rewarding for self-publishing which is set to play a leading role in the future of industry. †¢Amazon has the capital to sell its products cheaper than Barnes & Noble. Therefore, with the evidence provided in this re port, we have determined that the most secure investment opportunity of these two companies is Amazon.com. Based on current performance, and the opportunities for future success that were outlined in this report, it is now clear that Barnes & Noble simply cannot compete with Amazon.com’s current success and future potential. Works Cited Amazon.com. (2011, October). Retrieved from http://phx.corporate-ir.net/phoenix.zhtml?c=176060&p=irol-mediaKit Barnes and noble booksellers. (2011). Retrieved from http://www.barnesandnobleinc.com/for_investors/for_investors.html barnesandnobleinc.com . (2012). Retrieved from http://www.barnesandnobleinc.com/our_company/our_company.html McIlroy, Thad, (2012), Four Disadvantages for Barnes & Noble in the Bookseller Wars Retrieved from http://www.digitalbookworld.com/2012/four-disadvantages-for-barnes-noble-in-the-bookseller-wars/ Savitz, Eric. (2012, October 29). Amazon’s Hidden Weak Spot: Lack Of Local Leverage. Retrieved from http://www.forbes.com/sites/ciocentral/2012/10/29/amazons-hidden-weak-spot-lack-of-local-leverage

Anti-alcoholism Programms - Smart Custom Writing Samples

Anti-alcoholism Programms - Smart Custom Writing Gulf Spill's Estimated Impact May Be More than $1.7 Billionâ€Å"If tourism losses reach 30 percent and fishing losses 80 percent what Addy called the worst-case scenario the overall economic loss would reach more than $3.3 billion, with almost 49,000 jobs wiped out and up to $150 million in state and local tax revenues not collected† (Woodruff, By Cosby). The British Petroleum oil spill is measured as a cost in monetary value. However, it is more than that. It is a failure of policy. An act of greed. A disrespect of life itself. Rebecca Solnit has shed light on all the widespread repercussions of the British oil spill in her article entitled ‘Diary’. She has effectively used pathos as well as ethos to communicate her claim and I strongly agree that the combination of both these is necessary to explain such an issue. Moreover, she has mentioned first hand and gathered insight from the ground workers themselves. Thus, I support her approach on the issue. The article, based on the writer’s personal experience, has the appeal to ethos as well as pathos right in the opening paragraph which immediately identifies that the writers is well-informed and is absolutely clear about her approach to the argument. This method is reasonably effective to explain an environmental issue because such issues inherently involve both the use of facts as well as an appeal to ones feelings. The article starts by a vivid description of the most perfect environment to live in, with ‘oak trees’, ‘Spanish moss and Mardi grass beads’,’ beautiful old houses with turrets’ and most importantly, ‘no refineries’ for miles.   Suddenly, the reader is engaged with an abrupt transition from the thoughts of the heavenly abode to the bitter reality, that is, of the existence of ‘powerful smell of gasoline’ and a ‘strange metallic taste in ones mouth’. Here, the writer has effectively gained the reader’s attention by reminding them that the even the most serene environments, free from massive development, are negatively affected by the BP oil spills. Moreover, the writer also pinpoints the inadequate measures taken by the authorities in regard to the spills. She reminds the reader of the fact that the tragic incident of the British Petroleum oil spill was only catered for or more appropriately, temporarily unplugged, in mid-July. Millions of gallons of oil was still floating in the ocean and travelling in the air.   She also highlights the fact that the handout published by the Disease Control and Prevention and the Environmental Protection Agency was unhelpful. Furthermore, it provided evidence of the policy maker’s indifference as the handout bluntly stated ‘These effects should go away when levels go down or when a person leaves the area’. However, she presents a weak argument to support her assertion. The fact that a birdwatcher, Drew Wheelan, wrote on his blog, ‘that 20 hours later my mouth and tongue still feel as though they’ve been burned by a hot liquid’, does not provide concrete evidence that the effects ward off with distance. It might just be a fictitious claim or an attempt to generate negative propaganda. If the claim was verifiable or has she been able to establish Drew Wheelan as a reliable source, than the case might have been in her favour. The writer has accommodated all class of people being affected by the environmental damage in her article to highlight the widespread affects of the spills. She writes. ‘ it’s home, for pregnant women, for children, for old people who’ve spent their entire lives here, for people who love the place passionately   †¦ And for countless birds, fish, crustaceans, cetaceans and other ocean life. The spill has hit them all hard’. Here, the use of pathos is again very effective as she instantly strikes an emotional cord when she mentions that people of all age group, gender and medical condition are adversely affected by the traumatic repercussions of the oil spill. Her approach to the oil spill being better explained as synonymous to a blowout on policy also identifies her deep understating of the widespread repercussions of the issue. She claimed that she also saw the pictures of oiled pelicans like the others, but insists that the sensitivity of the issue is far complex than just a spill causing threat to life (human and animal both). It is actually a failure of policy under ‘the Bush-era corruption that turned the Minerals Management Service into a crony-ridden camp’. Here again, she has been able to highlight another flaw in the system which most of the articles on environmental damage fail to account for. Along with highlighting the failure of the companies and policies involved, she has also pointed the general apathy and ignorance of the people. She emphasized that petrol is part of our daily life, we are well aware of the threats posed, but never bother. Thus, she has rightfully held both profit oriented companies and people responsible for the hazards. This also adds complexity to her approach on the issue and makes it more appropriate. Most of the facts mentioned have been gathered through reliable sources like CNN and the employees themselves. For example, she mentions the BP clean up worker who quit because he was asked to only remove the surface sand. Similarly, another worker was fired on questioning over the clean up process and keeping the media at bay. Workers had to sign non-disclosure agreements and all their recording technologies were confiscated. All these provide evidence that the BP was well aware of the health and environmental violations but displayed unexplainable apathy. Perhaps the strongest argument presented by the author is the comparison between natural and technological disasters. She explains that hurricanes come, wreck and are soon over. Hurricane Katrina alone led to eight million gallons of petroleum being spilled. However, the damage was rectified. However, the damage posed by technological disasters like meltdowns, contaminations and toxic spills can neither be measured and nor be controlled. Effectively Building her argument further, she explains that ‘uncertainty has been central to the horror of spills’ as ‘the spill has no clear termination, no precedent, there’s little that ordinary people can do to respond, and no imaginable end to its consequences’. As mentioned earlier, the writer has cleverly presented the issues of people with differences in age, gender and social status. She quotes a poor tattoo artist, the person who called the first big demonstration against BP in New Orleans and co-founder of the organization ‘Murdered Gulf’, saying that ‘I don’t even eat seafood anymore, because that shit’s fucked up.’ Similarly, she highlights the threat to the $330 million fishing industry posed by the diversion of Mississippi river water. The industry is the livelihood of highly skilled but poorly educated people. On the other hand, a University of Alabama economist, Sam Addy claims that "Water transportation was not affected to our knowledge, fishing lost at least one major season out of two annually, and tourism was not wiped out al though it was severely impacted in the two coastal counties". The evidence against this assertion is the fact that twenty-one years after the Exxon Valdez spill, fishing industry has not revived. It is unjust to deny the repercussions and avoid taking responsibility of one’s act. Moreover, the existence of adverse affects after twenty-one years presses one to ponder how long would the BP oil spills last and what will be the repercussions.   The article finishes on the same note and thus, a solemn message was communicated effectively. Almost all the aspects of the issue were covered and diverse perspectives were also highlighted. Woodruff, By Cosby. "Gulf Spill's Estimated Impact May Be More than $1.7 Billion | Montgomeryadvertiser.com | Montgomery Advertiser." Montgomeryadvertiser.com | Montgomery Advertiser | Montgomery News, Community, Entertainment, Yellow Pages and Classifieds. Serving Montgomery, AL. 06 Nov. 2010. Web. 06 Nov. 2010. montgomeryadvertiser.com/article/20101106/NEWS02/11060346/Gulf spill s estimated impact may be more than 1.7 billion.

A Study On Zero Tolerance Policy

A Study On Zero Tolerance Policy There are hundreds if not thousands of students in any given school. The sheer size and magnitude of the student population encompassed in these schools leads to complications of school safety. Zero tolerance is a policy which was brought about enforcing school safety more firmly, and aimed to better protect students. However, the way in which these students are protected is highly debatable, making the zero tolerance ideology very controversial. Exactly which approach is most effective in protecting a student, let alone, thousands? Is strictness more effective than leniency? Overly strict policies aim to protect the majority, however, severally punish those who have to deal with the wrath of zero tolerance, those who violate the rules. Overly lenient policies can lead to dreadful events, however, give students a sense of reason, in turn creating an understanding of what they have done wrong. In the long run which method is most effective in protecting students? These type of questi ons, along with the excess amount of questionable cases, compose a highly controversial topic. The well being of a student is the single most important factor for public schools. No parent would ever send their child to school if there was a high probability of violence. For this reason there are people who favor zero tolerance. Domoine D. Rutledge, general counsel for the East Baton Rouge Parish School System in Louisiana, reports that zero tolerance policies have aided in creating a culture inside schools that â€Å"certain things will not be tolerated, period.† However, whether or not that policy is effective relies on â€Å"how fairly it’s enforced and how consistently it’s enforced.† He continues saying that: Schools districts have had to really balance the interest of the whole school, the student body, teachers and faculty . . . as well as the rights of individual bad actors. The ability to strike that balance, and to do it fairly, more than likely influences the effectiveness of the zero-tolerance policies. Whether or not zero tolerance is effective brings about more argumentative material. Statistical data reports a significant drop in school homicides following the 1999 school shooting at Columbine High School in Littleton, Colorado strongly suggesting, as Rutledge advocates, zero tolerance has in fact led to safer schools for students. (nces.ed.gov) Kay S. Hymowitz, a contributing editor for a magazine published by the conservative Manhattan Institute, stated that, â€Å"The arrest of a pair of New Jersey 8-year-olds for pointing paper guns at classmates was just the kind of episode that leads people to question zero-tolerance policies.† (Billitteri) Statements such as those insinuate a basis of anti-zero tolerance and further complicate the controversy. However it must be noted that, â€Å"It’s not so easy to distinguish the prankster from the wild-eyed adolescent with a [lethal] plan when lives are at sta ke,† Hymowitz says. (Billitteri) How is one supposed to know the intentions of a giving situation? While the general consensus will no doubtingly agree that a pair of 8-year-olds pose little to no threat, on the slight chance of an event occurring, the questions of â€Å"why weren’t they stopped† or â€Å"how could you assume† will undeniably be asked, and in this sense, it is without a doubt better to assume the ugly and end up being wrong, than to assume no harm and end up with fatal consequences’. Hymowitz continues, stating that, â€Å"Zero tolerance may be more symptom than cure for the uneasy disciplinary climate of our schools. Certainly it’s no final answer to out-of-control 5-year-olds or revenge-crazed teenagers. But as the threats continue and the bombs and guns appear, it’s all we’ve got.† (Billitteri) Bringing back the topic of effectiveness, those with the â€Å"get-tough† attitude witness no proof of zero tolerance policies creating a safer environment in schools. In fact, a decade of research on such policies by the American Psychological Association have concluded that zero tolerance â€Å"can actually increase bad behavior and also lead to higher dropout rates.† â€Å"Schools are not any safer or more effective in disciplining children than before these zero-tolerance policies were implemented,† the association said. (APA) There is much debate surrounding zero tolerance, however, the real problems arise when zero tolerance is set in motion.

Explain the difference between the marginal propensity to consume Essay

Explain the difference between the marginal propensity to consume (MPC) and the average propensity to consume (APC) and show how one helps to explain the size o - Essay Example For Ð µxÐ °mplÐ µ, if Ð ° housÐ µhold Ð µÃ °rns onÐ µ Ð µxtrÐ ° dollÐ °r of disposÐ °blÐ µ incomÐ µ, Ð °nd thÐ µ mÐ °rginÐ °l propÐ µnsity to consumÐ µ is 0.65, thÐ µn of thÐ °t dollÐ °r, thÐ µ fÐ °mily will spÐ µnd 65 cÐ µnts Ð °nd sÐ °vÐ µ 35 cÐ µnts. MÐ °thÐ µmÐ °ticÐ °lly, thÐ µ mÐ °rginÐ °l propÐ µnsity to consumÐ µ (MPC) function is Ð µxprÐ µssÐ µd Ð °s thÐ µ dÐ µrivÐ °tivÐ µ of thÐ µ consumption (C) function with rÐ µspÐ µct to disposÐ °blÐ µ incomÐ µ (Y). It is cÐ °lculÐ °tÐ µd Ð °s thÐ µ chÐ °ngÐ µ in consumption Ð µxpÐ µnditurÐ µ, DC, dividÐ µd by thÐ µ chÐ °ngÐ µ in disposÐ °blÐ µ incomÐ µ, DYD, thÐ °t brought it Ð °bout. In othÐ µr words, thÐ µ mÐ °rginÐ °l propÐ µnsity to consumÐ µ is mÐ µÃ °surÐ µd Ð °s thÐ µ rÐ °tio of thÐ µ chÐ °ngÐ µ in consumption to thÐ µ chÐ °ngÐ µ in incomÐ µ, thus giving us Ð ° figurÐ µ bÐ µtwÐ µÃ µn 0 Ð °nd 1. ThÐ µ MPC cÐ °n bÐ µ morÐ µ thÐ °n onÐ µ if thÐ µ subjÐ µct borrowÐ µd monÐ µy to finÐ °ncÐ µ Ð µxpÐ µnditurÐ µs highÐ µr thÐ °n thÐ µir incomÐ µ. OnÐ µ minus thÐ µ MPC Ð µquÐ °ls thÐ µ mÐ °rginÐ °l propÐ µnsity to sÐ °vÐ µ. It is Ð °ffÐ µctÐ µd by fÐ °ctors such Ð °s thÐ µ prÐ µvÐ °iling intÐ µrÐ µst rÐ °tÐ µ Ð °nd thÐ µ gÐ µnÐ µrÐ °l lÐ µvÐ µl of consumÐ µr surplus thÐ °t cÐ °n bÐ µ dÐ µrivÐ µd from purchÐ °sing.1 TotÐ °ling, Ð µconomists oftÐ µn spÐ µÃ °k of thÐ µ mÐ °rginÐ °l propÐ µnsity to sÐ °vÐ µ (MPS), which is thÐ µ frÐ °ction of Ð µxtrÐ ° incomÐ µ thÐ °t pÐ µoplÐ µ sÐ °vÐ µ. GivÐ µn thÐ °t pÐ µoplÐ µ Ð µithÐ µr sÐ °vÐ µ or consumÐ µ Ð °dditionÐ °l incomÐ µ, thÐ µ sum of thÐ µ mÐ °rginÐ °l propÐ µnsity to sÐ °vÐ µ Ð °nd thÐ µ mÐ °rginÐ °l propÐ µnsity to consumÐ µ should Ð µquÐ °l onÐ µ. ThÐ µ vÐ °luÐ µ of thÐ µ mÐ °rginÐ °l propÐ µnsity to consumÐ µ should bÐ µ grÐ µÃ °tÐ µr thÐ °n zÐ µro Ð °nd lÐ µss thÐ °n onÐ µ. Ð  vÐ °luÐ µ of zÐ µro would indicÐ °tÐ µ thÐ °t nonÐ µ of Ð °dditionÐ °l incomÐ µ would bÐ µ spÐ µnt; Ð °ll would bÐ µ sÐ °vÐ µd. Ð  vÐ °luÐ µ grÐ µÃ °tÐ µr thÐ °n onÐ µ would mÐ µÃ °n thÐ °t if incomÐ µ incrÐ µÃ °sÐ µd by $1.00, consumption would go up by morÐ µ thÐ °n Ð ° dollÐ °r, which would bÐ µ unusuÐ °l bÐ µhÐ °vior. For somÐ µ pÐ µoplÐ µ Ð ° MPC of 1 is rÐ µÃ °sonÐ °blÐ µ, mÐ µÃ °ning thÐ °t thÐ µy spÐ µnd Ð µvÐ µry Ð °dditionÐ °l dollÐ °r thÐ µy gÐ µt, but

Smith & Ricardo vs. Malthus, Bentham, Senior, J.S. Mill and Say Essay - 2

Smith & Ricardo vs. Malthus, Bentham, Senior, J.S. Mill and Say - Essay Example Both theories assumed that there was full employment in a country (Smith, 35). Malthus has vehemently opposed Ricardo’s doctrine on political economics stating that it was impossible for effective demand to incur a deficiency. However, Malthus did not quantify his argument by explaining how effective demand could be in excess or deficient. This aspect of invalid quantification of the argument resulted in anonymous adherence to Ricardo’s doctrine by statesmen, city, and the academic world. The effective demand which was an idea that Malthus tried to nature, vanished into thin air since its discussion ceased and it was also ceased to exist in the city’s literature (Malthus, 10). Jeremy Bentham became the leading theorist in Anglo-American in the field of philosophy of law. James Mill was Benthans student and collaborator. He held an absolutely different opinion on the monetary economy in comparison to Ricardo’s ideas. He was absolutely aware of the relevance of saving that is forcefully imposed on consumer prosperity, saving and investment relationship. The monetary view was based on the fundamental concepts employed in his theory of utilitarian decision making. His work is valued and considered as a leeway to modern economics. The utilitarian concept stated that nature has placed human beings under the sovereign governance of either pain or pleasure and on the other hand the measure of wrong and right. These factors in their entirety govern mankind in whatever he thinks, says or does (Bentham, 21).

Mothers Against Drunk Driving Essay Example | Topics and Well Written Essays - 750 words

Mothers Against Drunk Driving - Essay Example She then went on to found MADD in May 1980. Now MADD has over 600 chapters and 2 million members and supporters (http://en.wikipedia.org/wiki/Mothers_Against_Drunk_Driving#History). This interest group, which according to the website is made up of "dads and daughters, sons and uncles, friends and neighbors, and mothers"( http://www.madd.org/) has worked very hard over the years to help reduce the number of fatalities involving people who drink and drive. Starting just two years later in 1982, MADD helped pushed for a resolution for the first national Drunk and Drugged Driving Awareness Week to become law. By the end of this second year, MADD has already expanded into over 100 chapters. By the end of their third year, the government reported that 129 new anti-drunk driving laws had been passed (http://www.madd.org/aboutus/1179). The success story for MADD only continues as The Federal Minimum Drinking Age Law was signed by Ronald Regan on July 17,1984. By the end of 1984, MADD had expanded into Canada, and now had more than 330 chapters in 47 states. Just a few years later, in 1988, MADD helped push for another law, the Omnibus Anti-Drug Abuse Act, which extended the same right of other crime victims to the victims of DWI. Also, by the end of 1988, all 50 states had signed the federal bill, making the minimum drinking age throughout the county 21. All of MADD's grass roots style of work has only continued to expand through out the years. Because of the hard work of the organization, the numbers of drinking while driving deaths has decreased from the 1980s. Following statistics from the National Highway Traffic Safety Administration (NHTSA), alcohol related deaths per year have declined from 26,173 in 1982 to 16,885 in 2005(http://en.wikipedia.org/wiki/Mothers_Against_Drunk_Driving#History). This is a significant decrease in the number of deaths caused by drunk driving, and the numbers alone help show how much work MADD has done, and how greatly it had effected out society. By the hard work, telecommunications, and fighting for their loved ones, the people of MADD have been able to become, what they call a "non-profit grass roots organization with more than 400 entities nationwide" (http://www.madd.org/aboutus/1094). Recently, MADD has announced a new, national, campaign to end drunk driving. With a combination of new, stronger laws, and advanced technology, MADD hopes it can continue its battle against drunk driving into the future, and keep drunk drivers off the road. The new MADD campaign may seem extreme to some, but it has decided that it wants to "completely" get rid of drunk driving ( http://www.madd.org/campaign). Even thought MADD has seen its share of victories, there is some contempt for the group. The founder of MADD, Candy Lightner, left the organization in 1985 and has since then gone on to criticize what the group has become. She has called the group "new-prohibitionists", and that is worries to much about the problems of alcohol, and is not focused on specifically drunk driving, as was her original intent (Bresnahan). Writer Radley Balko says that, "In fairness, MADD deserves credit for raising awareness of the dangers of driving while intoxicated. It was almost certainly MADD's dogged efforts to spark public debate that affected the drop in fatalities since 1980, when Candy Lightner founded the group

An Essay on the Magna Carta

An Essay on the Magna Carta The Magna Carta is widely considered to be one of the most important documents of all time, and is seen as being fundamental to how law and justice is viewed in countries all over the world. Prior to the Magna Carta being created there was no standing limit on royal authority in England. This meant that the King could exploit his power in whatever way he saw fit, as he was not subject to any laws[1]. This paper will examine the Magna Carta, the reasons for its creation, its impact on England and whether it fulfilled its purpose or not. I will be making the argument as to why it has gone above and beyond its original intentions and has over time paved the way for liberty. The most important part of the Magna Carta is clause 39, and is as follows â€Å"No free man shall be seized or imprisoned, or striped of his rights or possessions, or outlawed or exiled. Nor will we proceed with force against him. Except by the lawful judgement of his equals or by the law of the land. To no one will we sell, to no one deny or delay right or justice[2].† Now given at the time this wasn’t considered particularly important but over time it became interpreted as guaranteeing individual rights and liberty. This has also been exported into other nation’s constitutions, particularly Western countries namely the United States in the form of the Bill of Rights. The Magna Carta finds its roots in early 13th century England under the rule of King John. Traditionally considered to be a ruthless, authoritarian king[3], John had a myriad of issues facing England when he took the throne and it seems that much of the resentment towards him is unwarranted. It is worth noting that England was practically bankrupt due to John’s brother, King Richard incurring exuberant costs from going on Crusade and later ransom from captivity at the hands of the Holy Roman Empire[4]. After Richards’s death due to injuries sustained while fighting in France, King John faced adversity from the French and English nobility who had supported John’s nephew the young Arthur of Brittany. When Arthur was killed in an altercation while under the custody of John, many implicated John in the killing. Soon afterward the French attacked and took Normandy from English hands[5]. As a result of this John began to raise taxes to build an army to re-take Normandy . The end result of the war was disastrous, the English army was left in ruin and country had all but run out of money. Upon returning to England King John was faced with rebellion from his barons and found that he had very few allies left. In 1215 these baronial rebels forced King John to sign the Magna Carta[6], literally meaning the â€Å"Great Charter[7]†. These 25 barons sought to outline the unwritten customs that had in effect governed the country for centuries and put them into written law that would have to be observed by the king. Now at the time of its inception the charter wasn’t meant to be a principle of law that would apply to everyone, it was simply a way that the ruling elite of the time, the barons could put some limits to the king’s power. The charter itself was really the product of difficult back and forth negotiations between King Johns government and the barons, both really wanting to avoid civil war and trying to find a compromise. The en shrinement into law of feudal custom and the operation of the legal system, one which even the king would have to abide by was the driving force behind most of the clauses. Once brought into law it was made clear that certain aspects were to be made more important and are considered to be the main reason why the barons wanted such legislation in the first place. The biggest issue was the oppressive taxation that King John imposed to fight against the French. Despite making significant advancements in the revenue system within England there had been a general sense of growing discontent with the arbitrary way the royalty imposed heavy taxes. In truth there was little John could do given how the coffers had been drained from his aforementioned brother and from his father, Henry II’s forays into France[8]. As such it isn’t very surprising that more periods of high taxation was all that was needed to incite the barons to revolt and force John into signing. The charter made it clear that the monarchy would have to follow some set of rules regarding taxation and other customs according to the nobles. These included the protection of the English church, the special significance of London and the rights accompanying its status. Others are concerned with family law, transportation across England and what I see as being the most important the clauses dealing with justice. Again I will refer back to clause 39 which is interpreted today as being concerned with what is known as habeas corpus. The immediate impact of this clause was not felt by a great many people, for at the time it was of course intended for those of high privilege. As such at the time it was more of a settlement between the royal head of state and England’s most powerful families. The barons wanted a kind of safeguard against a reckless king having seen far to much of what can happen when one spends with abandon as many kings before John had, while not wanting to go so far as to repl ace the king himself. The Magna Carta itself was in a rather precarious situation as only weeks after being signed by King John it was denounced by pope Innocent III as having been forced on the king[9], and John was happy to agree and renounce it as well. This lead to the barons inviting the French king, Philip to invade and take the crown. A civil war ensued and the fate of the charter was in question. The rebellion ended with the death of King John in 1216, this left the throne to his son 9 year old Henry III. The nobles agreed that young Henry should be the one to take the throne, as despite being the son of the king whom they had despised, they weren’t about to abandon the lines of succession with regard to heredity. The Magna Carta was reaffirmed by Henry with the key focus being on a good reliable government led by the king. Eventually Henry began to deviate from the guidelines the charter had laid out for him and once again the barons went into open rebellion. The reb ellion was put down but only on the condition that the king would adhere to the charter once again. This is important as it set a precedent by which other English kings could not simply ignore the Magna Carta and do as they pleased, out of risking open rebellion. The charter comes in prominence again with the reign of Henry III’s son, Edward I. Once again frustration mounted over the heavy tax burden the king set upon the country and Edward had to admit that he was in fact bound by the Magna Carta, thus giving concession to the nobles. By this time the charter had become prominent enough that certain clauses pertaining to individual liberty were become common practice. As free men in England could enjoy the rights set forth in the Magna Carta. The structure of the charter is as such that it has an open-ended nature allowing for small tweaks and revisions at times when it is warranted. Over time we see events of great importance in England with the Magna Carta being the backbone of the movements. This is apparent with attempts to limit the royal powers of kings following Edward I. It isn’t until the late 14th century do we see however the charter being used in such an all-encompassing way. Under King Edward III the Magna Carta was proclaimed to be the law of the land and that no other law present or future could challenge it. We also see the first instances of the Magna Carta affecting general law, including the expansion of clause 39 making it in effect the due process that all men would be condition to if subject to the justice system. It is around this time that we see the gradual shift from the charter serving only the purpose of giving power to the nobles against the crown, to a general defense of human liberty in England. This can only be seen as a good thing as until this time the charter by and large only served the privileged few. The common people were subject to mistreatment at the hands of those in power in England for a very long time, the idea that they now have rights was an entirely new concept but one that gradually began to take hold, as the Magna Carta was reinterpreted. When taking into account the Magna Carta the role the English church played is one of great import[10]. It is explicitly stated in the charter that the church be given full freedom and unimpaired liberty, the fact that this is mentioned long before any mention of liberties for the freemen of England is important to take into account[11]. Of course it is hard to say that King John considered these clauses a concession, as the church already possessed many liberties given their unique position within England. The church had an expectation that they could practice their spiritual tasks without interference from the king. Society in this period had many dependencies on the church and as such it made sense for the king to observe the freedoms the church enjoyed rather than infringe upon them and threaten the peace that the church held in the kingdom. King John seemed to regard the freedom of the church as something of paramount import in England, even deferring to the pope on several occa sions. The evolution of the Magna Carta can also be attributed to the privileged status of the church itself. The type of freedom that those within the church enjoyed was outlined in the charter and a connection was made between this and the clauses dealing with the freemen, or the individual. This is important because without the church there would simply be no precedent for liberty in England. The Magna Carta then can be seen as a very important step towards liberty, especially considering the time when it was written. Its evolution from a document which was originally intended to force King John to consult the nobility on issues pertaining to taxes and justice in the realm, to the cornerstone of individual liberty is of great importance. The novel view that a king should be respectful of the rights of the nobility and church would be extrapolated into one in which all people regardless of birthright would be protected by law. As such I would say that yes the Magna Carta has indeed served its purpose and then some. Its continuing influence can be seen even today, enshrined in constitutions all over the western world[12]. The gradual shift in England towards individual rights and movement of government towards democracy can be attributed to the Magna Carta. As because individuals gained more rights including the common people this lead to the rise in the democratic process, including the creation of the English parliament where commoners could participate in government. Looking back however on its inception it is hard to say that the barons really had a specific goal in mind with the Magna Carta’s creation. The extent to which King John was an evil, tyrannical king seem to have been blown way out of proportion, given the circumstances I don’t see how he could have changed much of what he did during his reign. The idea that the barons were these visionaries thinking well ahead of their time is laughable, and seems more likely that they were simply distrustful of King Johns rule and were looking out for their own short-term interests. That is not to say of course that there weren’t some good ideals enshrined within the charter as it is apparent that there were, only that the majority of what was actually included seemed to be a result of various motivations on the part of upset barons. One of the most important aspects of the Magna Carta, and its most enduring is the idea of due process. Now granted due process and the subsequent trial by jury were not of any great importance to the barons at the time of the charters writing, although given the framework it is hard not to say that a few of them weren’t thinking ahead of what may become of it. This malleable framework provided just what subsequent generations needed to reinterpret certain clauses within the charter and make them take on a more general meaning apply to a much larger spectrum. The effects of continued reinterpretations have been profound on western society, first in the form of Habeas Corpus which served to strengthen what due process had already given the general populace. The point being that after Magna Carta and all its various iterations people had a series of natural rights and liberty by law, these influences have helped shape constitutions and how countries are governed today. [1] Jenkins, â€Å"A Short History of England,† 65 72 [2] â€Å"Magna Carta 1215† [3] Warren â€Å"King John† 174 181 [4] Jenkins â€Å"A Short History of England† 65 72 [5] Warren â€Å"King John† 76 93 [6] â€Å"Roger of Wendover:Runneymede 1215† last modified June 1997 [7] DanzigerGillingham â€Å"1215 The Year of Magna Carta† 255 277 [8] Jenkins â€Å"A Short History of England† 57 65 [9] Thorne E. Samuel et al â€Å"The Great Charter† 16 17 [10] DanzigerGillingham â€Å"1215 The Year of Magna Carta† 137 153 [11] â€Å"Magna Carta† 1215 [12] Hindley â€Å"The Book of Magna Carta† 193 201