business release :: essays research papers

FDA APPROVES REFRACTECs CKSM (Conductive KeratoplastySM) NON-LASER PROCEDURE FOR FARSIGHTEDNESS CK Uses Radiofrequency Energy, Instead of a Laser, to Reshape the Cornea Without Cutting or Removing TissueIRVINE, Calif., April 16, 2002 Ophthalmic thingummy manufacturer Refractec Inc. today announced that the U.S. f atomic number 18 and Drug Administration has approved CK (Conductive Keratoplasty), a procedure for prospicientness (hyperopia) in plurality everywhere age 40. CK utilizes the controlled turn over of radiofrequency (RF) energy, instead of a laser or scalpel, to reshape the cornea. The minimally invasive CK procedure takes less than three minutes and is d star in-office with only topical (eye drop) anesthesia. Farsightedness, which occurs when the cornea is alike flat or the eye is withal short, is the or so common vision disorder in America and affects more than 60 million people over age 40. Symptoms include difficulty adaptation menus, a computer screen and seei ng to drive at night, or the need to constantly reposition reading material material to find the right focus. For years, the farsighted have been left behind as vision correction progressed RK (radial keratonomy), PRK (photorefractive keratectomy) even LASIK (Laser In-situ Keratomileusis) initially, were all treatments designed specifically for the nearsighted, said world-renowned ophthalmologist Marguerite B. McDonald, MD, checkup monitor for the FDA clinical trials, director of the Southern Vision Institute and clinical professor of ophthalmology at Tulane University, New Orleans, La. CK is one of the first procedures designed specifically for the millions of people with hyperopia.(more)FDA Approves CKPage 2 of 4Due to the flatness of the cornea, farsightedness is the most difficult disorder to treat with LASIK and the most likely to cause complications, according to Robert K. Maloney, MD, headland FDA clinical investigator and director of the Maloney-Seibel Vision Institute in Santa Monica, Calif.Hyperopic LASIK accounts for about 20 percent of my practice, unless 80 percent of the complications, because hypermetropic patients are more likely, after LASIK, to get dry eyes, hazy vision or poor quality of vision, said Dr. Maloney. purpose Appeals to Risk-Adverse Baby BoomersBaby Boomers (those born between 1946 and 1964) comprise the largest segment of the farsighted population, and many view the need for glasses as a sign of aging. Yet, hyperopic procedures comprised only a small share of the nearly 2 million U.S. refractive surgeries performed last year. Consumer research indicates that, to date, very few people between the ages of 40 to 60 have even considered vision correction surgery, as they tend to be more conservative and risk-adverse than their younger, nearsighted (myopic) counterparts.business release essays research documentFDA APPROVES REFRACTECs CKSM (Conductive KeratoplastySM) NON-LASER PROCEDURE FOR FARSIGHTEDNESS CK Uses Radiofrequen cy Energy, Instead of a Laser, to Reshape the Cornea Without Cutting or Removing TissueIRVINE, Calif., April 16, 2002 Ophthalmic device manufacturer Refractec Inc. today announced that the U.S. Food and Drug Administration has approved CK (Conductive Keratoplasty), a procedure for farsightedness (hyperopia) in people over age 40. CK utilizes the controlled release of radiofrequency (RF) energy, instead of a laser or scalpel, to reshape the cornea. The minimally invasive CK procedure takes less than three minutes and is done in-office with only topical (eye drop) anesthesia. Farsightedness, which occurs when the cornea is too flat or the eye is too short, is the most common vision disorder in America and affects more than 60 million people over age 40. Symptoms include difficulty reading menus, a computer screen and seeing to drive at night, or the need to constantly reposition reading material to find the right focus. For years, the farsighted have been left behind as vision correc tion progressed RK (radial keratonomy), PRK (photorefractive keratectomy) even LASIK (Laser In-situ Keratomileusis) initially, were all treatments designed specifically for the nearsighted, said world-renowned ophthalmologist Marguerite B. McDonald, MD, medical monitor for the FDA clinical trials, director of the Southern Vision Institute and clinical professor of ophthalmology at Tulane University, New Orleans, La. CK is one of the first procedures designed specifically for the millions of people with hyperopia.(more)FDA Approves CKPage 2 of 4Due to the flatness of the cornea, farsightedness is the most difficult disorder to treat with LASIK and the most likely to cause complications, according to Robert K. Maloney, MD, principal FDA clinical investigator and director of the Maloney-Seibel Vision Institute in Santa Monica, Calif.Hyperopic LASIK accounts for about 20 percent of my practice, but 80 percent of the complications, because hyperopic patients are more likely, after LASIK, to get dry eyes, hazy vision or poor quality of vision, said Dr. Maloney. Procedure Appeals to Risk-Adverse Baby BoomersBaby Boomers (those born between 1946 and 1964) comprise the largest segment of the farsighted population, and many view the need for glasses as a sign of aging. Yet, hyperopic procedures comprised only a small percentage of the nearly 2 million U.S. refractive surgeries performed last year. Consumer research indicates that, to date, very few people between the ages of 40 to 60 have even considered vision correction surgery, as they tend to be more conservative and risk-adverse than their younger, nearsighted (myopic) counterparts.

Gauguin :: Essays Papers

GauguinGauguin was born in Paris on June 7, 1848, into a self-aggrandising middle-class family. After an adventurous early life, including a four-year stay in Peru with his family and a stint in the French merchant marine, he became a boffo Parisian stockbroker, settling into a comfortable bourgeois existence with his wife and five children. In 1874, after meeting the artist Camille Pissarro and viewing the first impressionistic exhibition, he became a collector and amateur painter. He exhibited with the Impressionists in 1879, 1880, 1881, 1882, and 1886. In 1883 he gave up his secure existence to devote himself to painting his wife and children, without up to(predicate) subsistence, were forced to return to her family. From 1886 to 1891 Gauguin lived mainly in rural Brittany (except for a trip to Panama and Martinique from 1887 to 1888), where he was the centre of a small group of experimental painters cognize as the School of Pont-Aven. Under the influence of the painter mile Bernard, Gauguin turned away from Impressionism and adopted a less naturalistic style, which he called Synthetism. He base his inspiration in the art of indigenous peoples, in medieval stained glass, and in Japanese prints he was introduced to Japanese prints by Vincent van Gogh when they fagged two months together in Arles, in the South of France, in 1888. Gauguins new style was characterized by the use of large flat areas of non-naturalistic colour, as in The xanthous Christ (1889, Albright-Knox contrivance Gallery, Buffalo, New York State). In 1891, ruined and in debt, Gauguin sailed for the South Seas to escape European civilization and everything that is artificial and conventional. Except for one subvert to France from 1893 to 1895, he remained in the Tropics for the rest of his life, first in Tahiti and later in the Marquesas Islands. The essential characteristics of his style changed little in the South Seas he carry the qualities of expressive colour, denial of perspe ctive, and thick, flat forms. Under the influence of the tropical setting and culture of Polynesia, however, Gauguins paintings became more powerful, while his subject-matter became more distinctive, the scale of his paintings larger, and his compositions more simplified. His subjects ranged from scenes of ordinary life, such(prenominal) as Tahitian Women, or On the Beach (1891, Muse dOrsay, Paris), to brooding scenes of superstitious dread, such as Spirit of the Dead Watching (1892, Albright-Knox Art Gallery).

The author uses symbolism that contributes to the success of the text E

The author applys symbolism that contributes to the success of the text is Lamb by Bernard Mac LavertyA figment in which the author uses symbolism that contributes to thesuccess of the text is Lamb by Bernard Mac Laverty. The author uses many a(prenominal) different symbols, including the pinball machine, fish, damns,lamb and many more, to very effectively emphasise points he is tryingto make and hint at how the novel will end.One of the first symbols used in the novel by the author is the symbolof the bird. Brother Benedict is described like a bird alot. The lineBenedict sat time lag with a bird like tilt of the head, sharp,owl-like gives a very vivid description of Benedict. It gives thereader the impression that he is twitching like a bird, waiting on the rightfulness moment to pounce, the words before he pecked continue thisidea. A chicken eying a seed is another line which continues theidea of looking at his mark, waiting on the right moment before hepounces. Birds also are made out to be nasty creatures who bringsadness and pain. The author refers to the cheerless screech ofgulls, which means exactly what it says, that the noise made by thegulls are depressing.Another symbol which is used throughout the novel is the symbol of thepinball machine. His timidity of the steel ball thumping hollowly intothe depths of the pinball machine, the inevitability of it despite thefrantic flicking of the small rubber wings unable to reach is a linewhich shows that no matter how hard you try in the end you will alwaysfail. Funnelled towards the act he had decided upon also shows thisinevitability, that even though he had elect to kill the boy for hisown good, there was no longer any other options, ... ...choice.The myth of Daedalus and Icarus turns out to be highly symbolic in thenovel. It is pregnant because in the myth Daedalus is responsiblefor his sons death while trying to save him from the captivity theking held them in, while in the novel Michael is respo nsible forOwens death, and he is saving him from a life of deprivation andsuffering that he would live when they were finally found by thepolice.In conclusion, Bernard Mac Lavertys use of these symbols is veryeffective as it reveals alot about how the novel will end, byproviding hints to what is going to happen and the reasons for theevent. The way the author uses symbolism to hint at what will becomeis very effective as alot of it is not really noticeable until asecond read of the novel. All in all the authors use of symbolismcontributes highly to the success of the novel.

Hamlets Softer Side Essay -- Literary Analysis, Shakespeare

Throughout Shakespeares hamlet, the titular character settlement acts as an indecisive, theatrical college man, but this personality does not completely characterize him. In many instances, Hamlet proves himself to be an understanding and compassionate prince towards his confidants. Because many of his friends and family have disappointed him, Hamlet puts on a persona that divulges his conflicting nature in which he acts crazy but is really sane. Before Hamlet puts on his fictitious play, he gives an honest speech to Horatio that reveals Hamlets more or less sensitive traits. Hamlet begins his list of praise by explicitly stating that his following words do not flatter Horatio. Since Horatio has no revenue but thy good spirits/ To feed and clothe thee, Hamlet sees no need to flatter him (III.ii.60-61). In what seems like an insult at Horatios poverty, Hamlet actually praises Horatios cheerful attitude. Hamlets clever metaphor implies that he humbles himself before Horatios abili ty to put on a happy face. This acknowledgement of a positive outlook on life exposes Hamlets own demeanor as a merriment loving man. Hamlet wishes he could act like Horatio in the same upbeat fashion and conduct himself in his natural behavior unlike his measuring pessimistic state. He continues his masked praise with a jab at courtiers who constantly flatter Hamlet in hopes for a reward. Since Hamlet is a violet prince, he is prone to receive many compliments and bows from people with hidden agendas. To assure Horatio that he means well, Hamlet believes that precisely the candied tongue should thrash about absurd pomp/ And crook the pregnant hinges of the knee (III.ii.62-63). Hamlets language illustrates a young child that wants candy and flatters to achieve some an... ... of the most vulnerable and tender moments in Hamlets dialogues. As Hamlets softer image emerges, he adds new dimension to his personality in which he is not only the angry and crazy son but the loving and kind friend. However, Hamlet behaves more maniacally than benevolently in the play, and this speech is only a small portion of Hamlets speeches. Hamlet cannot linger in this exposed state and feel something too much of this-- (III.ii.76). Although Hamlet pours his sum total out to Horatio, the situation becomes slightly uncomfortable, and Hamlet moves on to his big production. These lines reveal more of Hamlets personality but also add more mystery as the reader never gets to know this Hamlet for very long. The most interesting part of Hamlet is overlooked and fosters an incomplete picture of Hamlet that is too often emotional and too often misunderstood.

Electronic Portfolio’s :: Essays Papers

electronic Portfolios Electronic portfolios or E-folios for short are becoming essential tools, not only for the engineering industry, but also for students, job-seekers, and even employers. E-folios are a great way to express literally anything that you want. This is the reason why e-folios are so curious and mainly why they have the ability to be so versatile. But, what exactly is an e-folio, and how is it created? I will go over these questions and why e-folios should be used whenever possible. Electronic portfolios are selective and purposeful collections of work, designed to showcase knowledge, skills, achievement, and growth over time (Casey). They are made available on the World Wide meshing for easy access. These portfolios tend to focus on the creators previous work and their own reflections of each piece. The purpose of an e-folio is basically to provide documentation and believability to the creators abilities (Ramey). Electronic portfolios rep resent a learning history as well as a reference of the creators capabilities (Casey). The world-class step in creating an e-folio is figuring out what needs to be included (Moody). Although, you can add anything to an e-folio, keep the same theme throughout. For example, youre not breathing out to want obscene college pictures floating around your e-folio if you are trying to make it apart of your job resume. What is the best way to organize an e-folio? Sandy Boyd of the Instructional chopine at the University of Houston says, There is no single correct answer, (Boyd). The second step is just that, trying to figure out what type of e-folio creator you are. If you are a job candidate with no prior job experience, then your e-folio should highlight skills learned in college, training received for the particular job, and any internships or henhouse experiences (Moody). Also, any communication skills or significant social responsibilities that stand out would be m ore than relevant for your e-folio (Moody). If you are an experienced job candidate, then your e-folio should underscore previous job training, performances and experiences (Moody). Any licensures, certifications, as well as, previous job projects should definitely be included (Moody).

Electronic Portfolio’s :: Essays Papers

Electronic Portfolios Electronic portfolios or E-folios for short atomic number 18 becoming essential tools, non whole for the technology industry, but also for students, job-seekers, and even employers. E-folios are a great way to express literally anything that you want. This is the reason why e-folios are so unique and mainly why they have the ability to be so versatile. But, what exactly is an e-folio, and how is it created? I will go over these questions and why e-folios should be employ whenever possible. Electronic portfolios are selective and purposeful collections of work, designed to showcase knowledge, skills, achievement, and growth over time (Casey). They are made available on the World grand Web for easy access. These portfolios tend to focus on the creators previous work and their own reflections of each piece. The purpose of an e-folio is basically to provide financial support and credibility to the creators abilities (Ramey). Electro nic portfolios represent a learning history as well as a reference of the creators capabilities (Casey). The first step in creating an e-folio is figuring out what needs to be included (Moody). Although, you can add anything to an e-folio, keep the same theme throughout. For example, youre not going to want obscene college pictures floating around your e-folio if you are trying to make it apart of your job resume. What is the best way to organize an e-folio? Sandy Boyd of the instructional Program at the University of Houston says, There is no single correct answer, (Boyd). The second step is just that, trying to figure out what type of e-folio creator you are. If you are a job candidate with no prior job experience, then your e-folio should highlight skills learned in college, training received for the particular job, and any internships or co-op experiences (Moody). Also, any communication skills or significant social responsibilities that stand out would be mor e than relevant for your e-folio (Moody). If you are an experienced job candidate, then your e-folio should emphasize previous job training, performances and experiences (Moody). Any licensures, certifications, as well as, previous job projects should definitely be included (Moody).

Another Man’s Poison and New Broom Sweeps

Better late than never. No discord, no concord. Love me, complete my dog. A hedge between keeps friendship green. Good wine needs no bush. A wise goose never lays a tame egg. funds makes the mare go. Man proposes, God disposes. More haste, less speed. Spare the rod and spoil the child. Easier said than do. Grasp only, lose all. Action speaks louder than words. Waste not, want not. blither of the devil and he comes. Let sleeping dogs lie. Nothing venture, nothing have. First come, first served. East and west, home is best. Home is home, be it ever so homely.Home is where the breast is. Strike when the iron is hot . The grass is greener on the other side of the fence. Where theres a will, theres a way. Where there is smoke, there is fire. Where there is life, there is hope. He who has health has hope. A burnt child dreads fire. A friend in need is a friend indeed. As you sow, so you shall reap. Barking dogs seldom bite. A bird in hand is worth two in the bush. Birds of a feathe r flock together. Call a spade a spade . Every cloud has a silver lining. All that glitters is not gold. Every dog has its day. God helps those who help themselves. Great minds think a give care.He laughs best who laughs last. Never do things by halves . Still amnionic fluid run deep. Jack of all trades and master of none. Look before you leap. Honesty is the best policy. One pieces meat is another mans poison. Once bitten twice shy. Like father, like son, like mother, like daughter . Practice makes perfect . Rome was not built in a day. Robbing Peter to pay Paul. It takes two to make a quarrel. Time and tide wait for no one. To err is human, to forgive divine. Whats done cant be undone. Two heads are better than one. When in Rome do as the Romans do. A new broom sweeps clean. To put the cart before the horseThe sky is the limit. A watched pot never boils. Twos company, threes a crowd. One swallow doesnt make a summer. You cant have your cake and eat it. Beauty is in the eye of the beholder. Teach an old dog new tricks. Thats where the shoe pinches. The truth will out. currently learnt, soon forgotten. Live and let live. All work no play makes Jack a dull boy. Beauty is but skin-deep. Seeing is believing, All is hygienic that ends well. Beggars cant be choosers. Let bygones be bygones. Better safe than sorry. No news is good news. Well begun, half done. A clear conscience is a modest pillow. A fall into the pit, a gain in your wit.A little spark kindles a great fire. It never rains but pours. Do as you would be done by. All men cannot be first. A man can die but once. People who live in glass houses shouldnt throw stones. A man is known by the company he keeps. A man may lead a horse to the water, but he cannot make him drink. An idle youth, a needy age. Apparel makes the man. Clothes make the man. A smart coat is a good letter of introduction. Business is business. Can the leopard change his spots? compute not your chickens before they are hatched. Dont trouble trouble until trouble troubles you. Every man has a fool in his sleeve. Might is right. epare for a rainy day. clams my back and I will scratch yours. Early bird catches the worm. Walls have ears. Great talkers are little doers. A centime saved is a penny gained. A rolling stone gathers no moss. Charity begins at home. Give the devil his due, When the cat is away the mice will play. Life is Just a cast of cherries. A thing of beauty is a Joy forever. Prosperity makes friends, adversity tries them. In prosperity our friends know us in adversity we know our friends. reckon not at the shadow and lose the substance. Fools rush in where angels fear to tread. A man is as old as he feels. Custom makes all things

Adoption of Ifrs

ADOPTION OF IFRS ITS BENEFITS AND IMPACTS ON FIRMS AND COUNTRIES AROUND THE WORLD The IASB was established in 2001 and since wealthy person assumed the responsibility of the standard setting from its predecessor body, the International invoice Standards Committee (IASC) and began issuing International Financial Reporting Standards (IFRS). IFRS has of late been despotic the regulatory changes in explanation system for listed companies around the world. Through the years, over 100 countries have adopted IFRS inform, some of which include Australia, the European Union, India, Japan, South Africa, Russia and most recently Canada.In addition, the U. S. Securities and Exchange Commission (SEC) ar working towards the final element of a work plan to incorporate IFRS into the U. S. monetary crossing jurisdiction. In November 2007, the SEC voted to give foreign issuers that report in IFRS to file their financial statements with the SEC without reconciling to U. S. generally accep ted accounting standards (GAAP). Accounting standard setters anticipate that the use of IFRS volition rectify the comparison of financial statements, improve account transparency, and outgrowth the quality of financial reporting which in turn go away lead to greater investor confidence.From an scotch perspective, some gestate that its challenging to perceive that such expectations will be strived as a pass on of converting to IFRS. However according to proponents of IFRS, publicly traded companies believe that get intoing these principles will al hapless for a single set of spicy quality accounting standards as this will contribute to better functioning of the capital markets (Quigley 2007).In the undermentioned paper I will discuss the reasons why loyals around the globe have adopted IFRS in relation to the financial reporting and disclosure quality, compare crossways star signs and countries, and the tolls and upbeats associated with reporting improvements. Most countries are in favor of adopting IFRS, from the viewpoint that IFRS standards are more capital market oriented, which in turn provides higher(prenominal) quality training that will benefit constituencies of financial statement users as supposed to local GAAP (Daske and Gebhardt 2006).If this statement is true, one way to validate it is by dint of recommendations by empirical studies that suggest faithfuls engaging in IFRS implementations should leave an make up in market runniness followed by a decrease in the firms measure out of cost of capital. According to Leuz and Wysocki (2008), they have provided some evidence in relation to the effects of reporting quality on market liquidity. They delegate the issue regarding information dissymmetry, where investors who possess less knowledge of a firms reporting organize or policies, are concerned about affair with the better informed investors.They indicate how these non-informed investors are to lower the price at which th ey are willing to buy, to protect themselves from losses incurred from trading with better informed investors. w and so investors that possess less information about a stock are less likely to trade. These effects of adverse selection and information asymmetry inhibit the liquidity of securities market. Therefore, IASB strongly encourages essential financial disclosure. This will alleviate the adverse selection enigma and will result in increased market liquidity by leveling the playing field among all market participants.In addition, other studies have shown that improvements in financial reporting and disclosure enkindle affect the cost of capital in a variety of ways. Some of which include, investors that require a higher return from less liquid securities and lower estimation risk as this makes it easier for the investor to estimate a firms future cash flow. This in turn, will improve risk sharing in the economy by making investors aware of certain securities or by making th em more willing to hold them (Leuz and Verrecchia, 2004). Hence reducing the cost of capital.As important as it can be for firms to disclose essential information to investors, other firms can also benefit from these disclosures for the purpose of determination making and will cooperate reduce the agency problem existing between shareholders and guidance. For example, disclosure on operating performance and governance arrangement provides useful benchmarks that help outside investors to evaluate other firms managerial efficacy or potential agency conflicts and, in doing so, lower the cost of monitoring ( Leuz and Wysocki, 2008).In addition, the information environment has improved as firms switch over to IFRS, which has also contributed to the increase in higher quality financial reporting. According to Mary E. Barth (2006) firms that voluntarily adopted IFRS generally seek lower earning management, lower cost of capital, and more value relevant of earnings. All of which interpr et evidence of higher accounting quality. Barth indicates that the accounting quality could be mproved by removing other accounting methods that are not brooding of a firms performance and which are employ by managers to manage earnings. As part of his testing, he compared firms earnings management between those firms reporting under IFRS and firms reporting according to their local GAAP. As a result of his study, it was indicated that after firms had adopted IFRS, they had larger volatility swings in last income, increase ratio of variance in cash flows, higher correlation of accruals and cash flows, small positive kale income, and increased occurrence of larger losses.Opponents fight that a single set of internationally accepted high quality financial reporting standards may not be appropriate for certain firms as they are exposed to antithetic cultural, political and legal differences as this might continue to chit-chat major obstacles in the progress towards the harmoniz ation of standards. These differences however may not provide for every greater value relevance and reliability. For example a study conducted by Ball (2006) indicates that premium accounting may be subject to earnings management in countries that have less developed pension systems.Another empirical study indicates that managers can take reward and use different assumptions to manipulate financial statements (Soderstorm and Jialin Sun, 2006). Proponents of IFRS argue that using common accounting standards across countries will make it more cost efficient for investors to identify earnings management. When accounting standards are uniformed and relevant disclosure is provided, investors are more likely to understand the different assumptions used by management to calculate such pension accounting, which will limit the chances of management to engage in earnings management.The second important factor as to why countries have chosen to adopt IFRS, is primarily because of its increas e in accounting comparability across firms. The advantage of a global movement towards IFRS reporting makes it easier for investors and stakeholders to compare different firms and the relevant information to help them assess the company objectives. Comparative reporting will enable users of financial statements in identifying which firms are more or less profitable.Firms that are exposed to high or low risk of return as a result, will reduce investors information asymmetries and lower estimation risk. Moreover, the improvement in comparability across firms allows for increase market liquidity and reduces firms cost of capital (Luez et al. 2008). Studies have suggested that prior to adopting IFRS, firms local GAAP standard which were tailored to the needs of analysts and investors would in theory reduce biased information and build investor confidence.A study conducted by Tan, Wang and Welter in 2009, indicated that once firms had adopted IFRS, their foreign analysts had increased si gnificantly more for those who had the greatest level of GAAP differences. There have been a number of studies conducted to test whether IFRS toleration does in fact increase comparability. The outcome of these studies are mixed. Bielstein et al. (2007) cogitate that IFRS adoption, results in greater foreign investment for countries that have strong reliability and comparability.Other empirical studies claim that cultural, political and business differences continue to impose significant obstacles in increasing the comparability of accounting information. Lang Maffet and Owens (2010) find that accounting comparability does not improve for IFRS adopters relative to a control group of non-adopters. The two conclude that thither is little evidence that IFRS adoption increases comparability. Overall, from the research obtained, there is little empirical evidence proven on the effects of reporting comparability than reporting quality.The 3rd important factor for countries adopting IFR S, are the costs and benefits associated in producing high quality accounting standards and the improvement in comparability across firms. As mentioned previously, the ultimate benefit a firm receives by adopting IFRS reporting is from the increase in market liquidity followed by a lower cost of capital. In order to achieve this high standard, there are costs that a firm is exposed to. Such incurred costs include transitional costs, ongoing costs of compliance to the firms, and enforcement costs relevant to government agencies (Standish, 2003).Standish summarizes his findings in relation to cost and benefits of firms moving to IFRS that will course to see lower transaction costs when preparing financial reports. They will barely be reporting against a single set of accounting standards instead of multiple sets. In addition, he makes note of a positive network outwardness that arises done the use of a single set of accounting standards by all constituencies. This will save market p articipants from requiring additional time and energy of having to learn, give and understand multiple sets of standards.Other benefits that result from the transition to IFRS will improve comparability between firms financial statement for investors and shareholders. Thereby, making investment decisions easier. According to Leuz and Wysocki (2008), there are direct and indirect costs associated with improving reporting. The direct costs include preparation, validity and circulation of accounting reports. These costs can vary and increase significantly. In addition, firms will require assistance and hire consultants that have expertise in IFRS reporting.These specialists help train key personnel in the organizations so that they are able to produce financial statements that are in accordance to IFRS reporting. The costs execute to be more difficult for smaller companies to pay such activities for disclosures and reports, as their profitability margins are small. Disclosure costs have characteristics of indirect costs. Whereby a firm can reduce its monopoly power by providing as well much detail to the market, as sensitive profitability information is assimilated to its competitors.Other empirical studies have noted that with these costs and cost-benefit trade-offs that firms are undergoing, it may not be satisfactory for them to obtain high quality reporting. Rather, encourage firms to provide certain disclosures which the cost of disclosing such information does not exceed their benefit. Moreover, it is of importance that the standard setters recognize the net benefits obtained from the high quality reporting and comparability, as they differ across firm industries and countries (Leuz and Wysocki, 2008).Its relatively evident why most companies would like to switch over to IFRS due to the number of benefits that are associated with the transition as described above. One would automatically presume that a single set of accounting standards that are used un iversally by most firms within different countries would deliver comparability, increase reporting transparency, allow for foreign investments, hence increasing market liquidity and low cost of capital. However, there is very little empirical evidence that claim these characteristics as being true after conversion.Having said that, Ball (2006) has noted that IASB has been roaring in serving the public by developing comprehensive set of high quality standards that have convinced over 100 countries to adopt these principles for the purposes of financial reporting. There are some advantages of having a single set of accounting standards unified. As such, these standards contain characteristics of a public good, for example, the investor can use this information in an annual report without eliminating its usefulness to other investors. In other words, the marginal cost for another investor viewing these annual reports would be zero.A second advantage of unifying accounting standards an d disclosure practices is to reduce management from using their own judgement in financial reporting, by reducing the risk of altering the reports to conduct capital market participants. Moreover, these uniform standards provide protection for auditors against firms. These standards are to also be enforced by auditors, whereby the firm has very little opportunity to shirk, hence reducing information asymmetry and increasing investors and stakeholders confidence of the firm. Lastly, unifying these standards will increase the accounting comparability across firms.If each firm or country were to implement different local accounting standards, this can impose high costs for both the firm and its external users, such as investors as this will create negative externalities and will reduce domestic investments which can impact countries trade volume profitability, where the majority of countries main source of income is driven from. Opponents of IFRS adoption feel that a single set of acc ounting standards do not benefit all firms and countries. These differences in countries arise from cultural, economic, political and legal systems.For example, firms may have to respond to political pressures from the government due to balance sheet volatility, as a result of fair valuing. The IASB should review accounting standards as they are released to pass away the possibility of political pressures on countries that are exposed to such tight regulation. One of the main reasons why countries and firms around the world adopt IFRS is due to the results achieved from reporting quality and disclosure practices. However, IFRS can occasionally produce ineffective reporting quality and disclosure.For instance, IFRS can lack in setting descriptive details in their guidelines that make it difficult for countries to follow. Some countries find their local GAAP easier to read and understand due to the level of detail and examples provided. These complexities in the rules creates havoc f or firms that would like to report in IFRS, but find it challenging to exclusively follow these guidelines outlined by the IASB. As a result, this can lead to poor financial reporting quality. Other countries and firms conclude that fewer rules and guidelines will encourage management to produce effective accounting policies that will rompt them to make appropriate judgement calls. Information asymmetry and agency costs play a significant role in relation to the disclosure and financial reporting quality. The key motivating factor for any firm is, the more disclosure provided will create a positive signal to investors and hence, will reduce the information asymmetry and agency costs. Companies will see increases in investor confidence while earning high profitability levels. Moreover, firms adopting IFRS, chances are that they are subject to fewer opportunities to part take in earnings management or deceive investors.Studies have indicated that countries which have adopted IFRS do n ot all achieve the same degree of benefit. The study implies to those countries which have a weak structure in place for investor protection, will tend to see the most benefits from adopting of IFRS. In contrary, countries that have a strong structure in place for investor protection will see marginal benefits. The increase in benefits received by a country whether small or large will improve investor protection and provide for more comparable and comprehensive financial reporting.The cost and benefits of a firm converting to IFRS can be substantial depending on how one views it. The benefit driven through the implementation of IFRS will include lower cost of capital, increases firm value and creates a stable level of investors confidence. In addition, as discussed above, the benefits will also increase as a result of better financial reporting quality and cross country comparability for foreign investors, auditors and other constituencies. These benefits obtained through adoption o f IFRS are not free. The cost of implementing such an accounting standard can cost firms millions.There are various types of costs that are incurred in the different processes a firm undergoes. The transition costs can be significant in relation to auditing fees. The cost of auditing work will increase, due to testing and validating accounting selective information as most of the assumptions used by firms are judgemental. Other costs involve training key personnel to apply applicable standards in practice. Companies tend to have shortages of staff that have ever been exposed to IFRS accounting, this is more apparent in Canada. As a result, these companies struggle as they need to learn and apply these new standards.Moreover, the cost related to the risk involved of manipulation of accounting standards, as these standards do not provide strict reporting rules for companies to follow, can impose a huge cost on the firm, if the auditor refuses to provide an unqualified opinion on the f irm. Overall, the costs are generally higher during the first straddle of phases through the transition. In the long run, costs tend to decline as employees are more aware of the standards and a basic foundation has been developed by IFRS consultants and auditors. At the present moment IFRS reporting is widely used by many countries across the globe.Based on the studies gathered above, countries and firms are optimistic about alternate their local GAAP to IFRS accounting standards. By moving towards a universal set of high quality accounting standards this will lead to improving the firms performance, by increasing shareholders wealth though investors confidence, lower cost of capital hence reducing information asymmetry. In addition, other benefits include comparability across all nations, this will help facilitate in better understanding by investors of accounting information released in public financials.Comparability will result in an increase of auditors understanding in the types of policies and assumptions companies implement. This will help ensure that companies are not partaking in earnings management. Comparative accounting standards can be most beneficial to analysts. This will enable analysts to predict the firms future forecast of cash flows in comparison to the industry average. As mentioned above, the IFRS accounting standards are costly to implement. Studies have made reference to these transition costs as extremely pricy to develop, however, in the long run their costs tend to decline.This may in fact be true, however, for those companies that have incorporated IFRS standards, will continue to see new accounting pronouncements issued by the IASB, as they work to improve their guidelines. As a result, firms will continue to spend in areas of training and seeking professional advice on how these new standards will impact their firm. References 1. Bielstein , 2007. How the IFRS movement will affect financial reporting in the U. S. Article KPMG 2. Daske andGebhardt, 2006. Discussion of Daske and Gebhardt, Journal ofAccounting Finance and Business Studies. 3. Lang, Maffet and Owen, 2010. Earnings Movement and Accounting Comparability, the Journal of Accounting look into 4. Leuz and Verrecchia , 2004. Firms Capital Allocation Choices, Information character reference and the Cost of Capital 5. Luez and Wysocki, 2008. Economic Consequences of Financial Reporting and Disclosure Regulation, Journal of Accounting Research 6. Mary E. Barth, 2006. Accounting Quality International Accounting Standards, The Journal of Accounting Research 7. Ray Ball, 2006.International Financial Reporting Standards (IFRS) Pros and Cons for Investors, Journal of Accounting Research 8. Soderstorm and Jialin Sun, 2007. IFRS Adoption and Accounting Quality A review, The Journal of Accounting Research 9. Standsih, 2003. Evaluating National Capacity for Direct Participation in International Accounting Harmonization, Journal of Accounting Research 10. T ang, Wang and Welkor, 2011. analyst Following and Forecast Accuracy After Mandated IFRS Adoption. Journal of Accounting Research. 11. William R. Scott, Fifth edition , 2009. Financial Accounting Theory

Defining Humanities Essay

Humanities is the study of language, philosophy, communication, environ handst, history, religion, sociology, arts, culture, education and ethics. The word humanities originally comes from the Latin word, humanus. The word humanus means human. To be human is to possess the qualities and attributes of man. organism human also has the feelings and dispositions proper to man. However, humanities as the study of the different cultural aspects analyzes mans weaknesses in life and how each can be improved. Culture includes speech, knowledge, beliefs, arts, technologies, ideals, and rules.To be cultured means to be refined and well versed in arts, philosophy, and the languages. It is also to be learned about great men and leaders in the past. Culture should regulate the type of behavior considered appropriate to an individual. Its teaching is essential for one to obtain the proper knowledge in his efforts to come through the status of being a cultured man. On the other hand, understandin g man and his affairs rather than just a body of accepted facts and theories is a purpose for humanities. It has various meanings in different historical periods, but it is only the same.This sums up to remind everyone about humanity. Humanities dealt with philosophy and theology in the 12th, thirteenth centuries and Renaissance period. This was the study of disciplines among languages, fine arts, music, and philosophy. Recognizing literature defined humanities in the past. There were different types of performing arts such as music, dance, theatre, philosophy, and religion. Humanities support various categories of literature. Each and every one of these types were study academically. in the early centuries. Humanities is still an ongoing study of today and the future.

Path Goal Theory

Path Goal Theory In order to encourage, support and actuate their following, Path Goal Theory requires a loss attractor to take into account situational factors when adapting a leadership style. Successful integration of situational factors with a leadership style apprise lead to maximized joy and effort from the follower. The Path Goal Theory states leaders must Forge a path for followers to obtain their polish with teach and direction Remove roadblocks and obstacles that atomic number 18 preventing followers from accomplishing goal Increase rewards and incentives along the way 1.Subordinate Factors (Follower Characteristics) A. Ability A followers self-efficacy and self sensing of competence in performing projections to achieve goals. B. Authoritarianism is defined as the degree to which the followers seek structure and chore clarity. C. Experience Knowledge of or skill in achieving a goal. D. Locus of see to it How one perceives how much they can control events that affect their goal achievement. Those with low internal locus of control seek to participate and engage in decision making. On the contrary, those with a strong external locus of control like to be directed and provided structure.Coach Lengyel has a diverse congregation of followers with a variety of contrasting personal characteristics. Due to their lack of experience, youth and general rag-tag composition, the players on the squad lack confidence, ability, ropiness and self efficacy. Given these characteristics, these players conduct a high external locus of control and yearn for task clarity and guidance. In contrast, Coach Red Dawson and impermanent chair Donald Dedmon have much autonomy and have established themselves more in their respected roles.Lengyel adjust to the varying characteristics of these followers by engaging them more in the decision-making process and seeking their advice on certain issues that arise. 2. Environmental Factors A. Task structure A leader ne eds to analyze the elements and nature of a task a follower is responsible for and identify and remove any difficulties it could pose to the follower. B. Formal authority is the power position of the leader which can affect the satisfaction of a follower. If directive leadership and a highly formal authority system are in place, the redundancy can cause follower dissatisfaction.C. prepare group Group dynamics and relationship among followers. In situations where team cohesiveness is low, followers need collateral leadership. Where a group is more established and talented, a directive or achievement oriented style is more optimal. The players face significant environmental challenges in both their task structure and work group dynamics. First, the vast majority of the team consists of freshmen or students who have never played organized football. Learning the complex play schemes and the intricacies of the competitive collegiate game in such a short period is certainly daunting.Mor eover, positions players such as the punter do non fully comprehend everything their roles entail. Since almost all the players havent played with each other, the team lacks the camaraderie and cohesion of their competitors. The confluence of these factors and the physically demanding tolls of the game have created significant roadblock in accomplishing their goals. The fear of clumsy the community and university with poor performance on the field and the stress of the tragedy compounds the challenges the team face and weighs on them greatly.As a result, the players are more sensitive and an lordly and authoritarian leader will only exacerbate the situation. Similarly, the stress of the tragedy is also weighing significantly on both Coach Dawson and Interim President Dedmon. After losing colleagues and players he coached and recruited from the tragedy, Dawson has significant doubts about whether he can be around the game anymore. The drastic changes with Dawsons workgroup and fo rmal authority figure are daily reminders of the tragedy that occurred with the team.The tragedy wears on him and he has a significant effect on his confidence and motivation to fulfill and execute the tasks associated with the booster coaching job. With Dedmon, the opposition by some in the community to rebuild the football program has made Interim President insecure and timid when approaching tasks with the job. Furthermore, Dedmons confidence erodes initially when numerous coaches around the country turn down the offer to coach the Marshall team due seemingly insurmountable challenges veneering the program. Dedmon has to adjust o a changing environment surrounding the university and to Coach Lyngels energetic and enthusiastic style which contrasts greatly with his own. 3. Leader Behavior A. positive leadership Consider the needs of the follower, showing concern for their welfare, being approachable as a leader and creating a friendly working environment. This approach is top hat when the work is stressful, ambiguous and or hazardous. B. Directive leadership Telling and providing leaders with structure, task clarity while giving appropriate guidance along the way.The leader sets clear standards of performance in order to decrease role equivocalness. This form of leadership can be helpful when the follower is inexperienced. C. Participative leadership Effective when followers are autonomous. This form involves consulting with followers and making them an integral part of the decision process. This approach is most effective with followers who are knowledgeable and skilled and have a high internal locus of control. D. Achievement-oriented leadership Setting challenges goals, both in their work and in self-improvement.The leader establishes high standard of excellence and leader shows confidence in the capabilities of the follower to succeed. This approach is best when the task is complex. Lengyel has to question whether the famous sports tenet, Winning is nt everything its the only thing is applicable to the appease Marshall is about to embark on. His predecessor, like a majority of other coaches led with predominately directive and achievement-oriented styles. Due to the nature of the sport and the intolerance of role ambiguity in the game, Coach Lengyel also exhibits a directive style of leadership in some scenarios.The players perceptions of their abilities are relatively low and Lengyel helps them by clarifying and enjoin them how to do their tasks. For instance, this directive style of leadership is evident when Lengyel instructs and clarifies the position players like the punter and offensive lineman how to do everything that their role entails. Given the players desire for task clarity and guidance, the directive style would most likely be the most effective leadership style with inexperienced players in most scenarios.The most principal(prenominal) factor however that impacts the follower characteristics and environmental factors is the stress and pressure resulting from the tragedy. Realizing the enormity of the tragedy, Lengyel utilizes a supportive style that provides psychological support and concern to his followers by their acknowledging the pain and frustration. Knowing that Dawson is in a sensitive emotional and mental state, Lengyel isnt too aggressive in his pursuit to have him on the coaching staff and always carefully listens and assesses Dawsons objections and feelings.Lengyels pregame speech at the resting spot of six of the players from the Marshall team also exemplifies his exceptional ability to conjointly assess both characteristics of his subordinates and the environmental factors when trying to motivate and instill confidence in his team. In the speech he addresses the tragedy of the past, the current teams shortcomings and even mentions how the team theyre facing has more ability and talent. He declares if they give maximum effort they will not lose and will arena their goals of honoring the memory of the teammates killed in the plane crash and making the community proud.Lengyel realizes that due to the circumstances, that leading with the directive and achievement oriented styles isnt the most contributory approach. To motivate the players on the team, Lengyel has to utilize a Supportive style that taps into and emphasizes with the emotions of the players and tries to alleviate the stress and pressure of the situational factors. While some other leaders and his peers in the end fail in certain circumstances for their stubbornness, Lengyels biggest leadership strength in contrast is his flexibility.As mentioned, with the players on the team Lengyels demonstrates mostly directive and supportive styles. In regards to followers with contrasting characteristics of the players, Lengyel is able to successfully adapt his leadership approach to engage and accommodate them. After assessing that the players on the team do not have the ability to execute relatively complex offensive schemes and tasks, Lengyel realizes they need to simplify their playbook. In this instance, because the assistants have established themselves in their respected roles, Lengyel engages them in the decision-making process.Utilizing the Participative leadership style results in Coach Dawson coming up with the idea to use the simplified Veer Offense. In addition to building trust and satisfaction from the assistant coaches, the players also benefit as it reduces a significant roadblock for them 4. Outcome A. Performance Helps followers reach their peak performance. B. Satisfaction Makes working to obtain goal more satisfying. By successfully adapting to both the characteristics of his subordinates and of the environment, Lengyel helps his followers exert maximum effort and gain satisfaction from obtaining their goals.Coach Lengyel was able to forge a path for his followers by taking into account the different strengths and weaknesses of his followers. As articulated in his speech the teams main goal of honoring the memory of the team was to lay it on the line and provide maximum effort. Whether it was the players on the players on the field or even Interim President Dedmond aggressively petitioning the NCAA to let their freshmen play, Lengyels followers were clearly motivated by his leadership

Exemplar

INVESTIGATING THE ECOLOGICAL NICHE OF THE CRAB USING A FAIR TEST INTRODUCTION The ecological niche of the screak Hemigrapsus edwardsi. The bitch is a member of the Crustacea phylum and is in the family Grapsidae. This crab species is found only in New Zealand on rocky shores. The rocky shore, where the crabs studied in this investigating were found is quite exposed. There is a large rock platform that provides small crevices and small rocks which help to protect them from wave action and predators. There ar also sea lettuce, and other algae growing on parts of the rocks.The crab has many adaptations that discontinue it to live on the rocky shore including colourize/black colour for camouflage food detection structures (antennae on its head and hairs on the mouth parts to sense chemicals in the sea water) 4 pairs of legs with muscles that allow it to move sideways, as well as forwards and backwards behavioural adaptations such as scuttling under rocks when the tide goes out or to avoid predators frost when being attacked (we noticed this when we touched some of them on their backs). This efficiency confuse predators. gills for gas exchange.The rock pools provide a micro-climate where the temperature and salinity of the water will change, depending on the weather. If it was a really hot day, the rock pools will get warmer, more than water will evaporate and the salinity will increase. The crab would have to be adapted to cope with these changes in salinity, otherwise, as the tautness of salt in the water around it changes, it will gain or loose mass callable to osmosis. Through the process of osmoregulation, the crab is able to maintain a constant water balance in its body, entirely to do so requires energy and this could be measured by an increase in the respiration rate.This is what I am going to investigate. Aim To determine whether the respiratory rate of the crab changes in several(predicate) salinities. Hypothesis The respiratory rate of the crab will increase as the salinity changes away from normal salinity. METHOD Thirty crabs of similar size, were self-possessed from the rocky shore. The salinity was varied by diluting the 200% conc. seawater provided in to five dollar bill several(predicate) concentrations. The volume of the solutions was 200mL each. The concentrations were 150%, one hundred twenty-five%, 100%, 75%, 50% conc. Water with 100% concentration is equivalent to the concentration of normal seawater.Sixty-five mL of the 150% solution was poured into a petri dish. The petri dish had a thin layer of stones in the base to recreate the natural environment of the crabs. One crab was put into this petri dish and left for five minutes to allow them to adapt to the conditions. The petri dishes were floated on a water bath which was set at 180C. The water bath was placed in the room where the light intensity was the same for all petri dishes. An indirect method of estimating respiration was used. This was to count the number of currents watchn on the surface of the water.I assumed that a higher number of currents indicated a higher respiration rate. A little buffalo chip of carmine red was sprinkled onto the solution in the petri dish in order to see the movement of water more clearly. The crabs were left in the petri dishes for five minutes before counting the respiratory currents. The respiratory currents were counted for 30 seconds. This amount was doubled to give the rate per minute. 5 more trials with different crabs were through with(p) at each concentration. Each time a fresh 65 mL of solution was added. The results were recorded and the rates per minute were averaged.This process was repeated for the 4 remaining concentrations and the results for these were averaged. Results Average respiratory rate of the crab in different concentrations of seawater. % concentration of the water (100% = normal sea water) 50 75 100 125 150 Average number of respiratory currents per minute 7. 2 6. 75 6. 00 7. 50 12. 42 Average respiratory rate of the crab in different seawater concentrations. Statistical analysis of results The graph of the results suggests that at that place is a significant relationship between the concentration of the seawater and the respiratory rate of the crabs. This is confirmed by the r2 value of 0. 9642, which indicates that 96% of the variation in the results is explained by the change in seawater concentration. ConclusionThe respiratory rate of the crab, as measured by respiratory currents, increased when the concentration of the seawater either increased or decreased from the 100% conc. (normal seawater). Discussion This investigation was carried out to determine whether respiratory rates of the crab increased as the salinity was changed from normal levels. The crab is a euryhaline organism that lives on the rocky shore, often in rock pools. Because of the tidal movements of water, the salinity of the crabs environment fluctua tes. To maintain homeostasis, the crab osmoregulates.This means it actively controls the salinity levels inside its body. As the seawater concentration increased or decreased from the concentration of normal seawater (100% conc. ) the respiration rate increased. This is because the crab is most comfortable at the concentration of normal seawater. As osmoregulation involves the active transport of ions, it requires energy to adjust to higher or lower seawater concentrations than 100% seawater. As the salinity of the crabs environment increases or decreases from the salinity of normal seawater it requires more energy in order to osmoregulate.So in order to obtain that energy, it needs more oxygen and its respiration rate increases. This is necessary for the crab as it essential deal with a range of salinity as the tidal pools dry out. If the concentration of the water is greater than that of the crabs internal environment, it will go through osmosis. Although the crab has an exoskele ton, water can still leave its body through the space around its joints and gills. Evaluation Initially I found that there were several problems with my investigation.The most significant one was that the crabs were out of their natural environment which do them more fidgety. Some of mine even attempted to sidestep from the petri dishes during the trials. This clearly shows that they were unsettled and perhaps not responding as they usually would. If they decided to stay inside the petri dish, they stayed close to the edge and moved away from the movement of mountain around them. I moved my investigation to a more secluded position and screened them off with a cover so that were not able to see what was around them.I also lined the petri dish with a thin layer of stones to attempt to somewhat recreate the natural environment. This change made the crabs calmer and produced a more natural response. The counting of actual respiration itself was difficult as it was a humid day and th e carmine red seemed to be congealing before being placed in the water. Perhaps in humid conditions chalk dust or very fine sand would have been more suitable but these were not available where I was carrying out the investigation.Where the crabs were sampled from may have biased the outcome of the results as the position in the tidal zone might influence the levels of salinity that they were accustomed to. Most of my animals appeared to be female, this may also have biased my results. Further investigations would need to be carried out to determine if awake or original location influences crab respiration rate. Despite these limitations my results show that the increase in respiratory rates can be explained by the changing concentration of the seawater. INTRODUCTION ECOLOGICAL NICHE AIM HYPOTHESIS Explains aspects of the ecological niche that are related to the investigation. Hypothesis linked to ecological niche. VARIABLE single-handed VARIABLE CONTROLLED VARIABLE DEPENDENT VAR IABLE Controlled variables A valid range of the Independent variable Controlled variables Dependent variables Sufficient information PROCESSED DATA pic statistical ANALYSIS CONCLUSION Sufficient data that is appropriately and accurately processed to show relevant pattern. (raw data is in log book) Workable method outlinedSufficient data that is appropriately and accurately processed to show relevant pattern. (raw data is in log book) Statistical analysis of the validity of the finale A valid conclusion that is justified by the data and relates to the hypothesis DISCUSSION EVALUATION Critical evaluation through analysis of the validity of the investigation Critical evaluation limitations discussed and changes made to the method justified in relation to validity of investigation Discussion of results related to niche Significance of findings in relation to the ecological niche

Modern Tragedy

This essay is a view on the mishap and the common man, primarily circling around Death of a Salesman and All my Sons. Its divided into triplet embark ons. First well talk rough Arthur milling machine and his life and what could have motivated to write these p set d testifys, the second will be an analytical view of his bets. And the third part will give detailed idea on why it can be c every(prenominal)ed a cataclysm. The structure of disaster has been altered fourth dimension to time to oblige the timeline of the society.The time when Arthur milling machine writes the hearty scenario is rational and more than psychoanalytical, hence the subject of the sad chock also changes, from being a conventional sad hit man from a highschool status. Arthur Millers plays have a common man as the tragic hero. This paper will elaborate on the views of Arthur Miller and his idea of a tragic hero. We will keep in mind the timeline and the scenario of the society and the country of th e time Miller wrote his plays to understand the idea behind the plays. primary theme in both his plays Death of a Salesman and All my newss is related to the almighty illusion of the Statesn romance. The moon which plays a major role in downfall of both tragic figures, Willy Loman and Joe Keller.LIFE OF ARTHUR MILLERArthur Miller was born on October 17, 1915 in New York and died on February 10, 2005 in Connecticut, United States. He is a very long-familiar playwright and essayist he got immensely popular during late 1940s to early 1960s. Arthur Millers family was a victim of the Economic fall, he belonged to a very wealthy family, his give owned a womens clothing manufacturing company and had around 400 employees, they had all the wealth , a summer hold etc. But because of the Market Crash they lost almost everything and Miller had to deliver bread before att checking school in order to wait on his family, and had to do several menial jobs to pay up for his college tuition fe es.What is a tragedy?According to the dictionary tragedy is A play dealing with tragic events and having an unhappy ending, especially iodin concerning the downfall of the main character. Tragedy is basically the downfall of the hero, for the actionshe has taken in the sometime(prenominal), or some fallacy in him, causing him his misfortune. According to Aristotle in poeticsTragedy, then, is an imitation of an action of high importance, complete and of some amplitude in language enhanced by distinct and varying beauties acted non narrated by means of pity and fear effectuating its purgation of these emotions. However, the explanation of tragic hero has changed from the Ancients and the Elizabethan times to now. Both these times Elizabethan and the Greeks potrays the tragic hero as a man of rank and high stature, a king or a noble man, on whom the entire nation depended, that in newfangled times the hero of the tragic fall especially in Miller plays is the common man, under the pressure of society, illusions, and liar to himself and the society.The not commensurate differences between the three timeline is that the ancients had a religious aspect playing a major role in it, and the fate of the gods did matter a lot, the Elizabethan or especially Shakespe atomic number 18an tragedies were self-inflicted, because of the tragic heros one quality that makes him powerful and weak. Modern times the tragedy surely is self-inflicted, but it is more society oriented, and man thinking in term of keeping his status in the society. The hero in both Greeks and Elizabethan period atomic number 18 the same, coming from high ranks, but the in the innovative tragedy it has drastically changed, portraying the hero from a common class.I am just keeping Arthur Miller in picture and not everyone in the contemporary times to justify the characteristics of the tragic hero as the common man. Ultimately tragedy what in general is that which d bigts the down fall of the protag onist after a lengthy suffering of him, provoking the emotions of pity and fear in the auditory modality. Arthur Millers idea of tragedyIn Arthur Millers essay, Tragedy and the common Man, he outlines his ideas on what a tragedy and tragic hero are to mean solar day. He says that the tragic hero does not have to be a king or of a noble background, but instead, the common man can be considered a tragic hero. Miller makes the point that the tragic flaw is the idea that the tragic hero is unable to fill anything that may affect their status or self-image. Miller also states that tragedy is not supposed to be pessimistic, but quite an an optimistic display of human being qualities. I believe that the common man is as apt a subject for tragedy in its highest sense as kings were.-Arthur Miller Tragedy and the Common ManIn his first argument, Miller states that the tragic hero does not need to be royal or noble, for the common man can pop off the role as aptly. Miller explains that t his is now obvious through the archetypes such as the Oedipus complex, which were originally enacted by royal beings, but which don to everyone in similar situations. He believes that if tragedy were to lone(prenominal) apply to kings, then it would be impossible for everyone else to cherish and comprehend it.The most crucial characteristic of a tragic hero according to Arthur Miller is that of the character possessing a sense of personal dignity. This is his notion of having a tragic hero not from high stature or rank. He is modifying the characteristics of tragic hero from the ones in Ancients and Elizabethans. I think the tragic feeling is invoked in us when we are in the presence of a character who is make water to lay down his life, if need be, to secure one thing his sense of personal dignity.-Arthur Miller, Tragedy and the Common ManArthur Miller believes that if tragedy were to that apply to kings, then it would be impossible for everyone else to comprehend with it. The only quality needed for a character to be a tragic hero, according to Miller, is the readiness to lay down his life, if need be, to secure one thing-his sense of personal dignity This concept of the average man being a tragic hero is translucent in The Crucible, through John Proctor, a local farmer.The play is nearly witchcraft practices in a small town, and towards the end John Proctor gets pin down in the wrong accusation that he forced his maid to sign the devils book. In the end of The Crucible, Proctor is supposed to sign a confession which will be put on Church notice board, but he refuses that because he doesnt want to be in that define because it is not true that is how Proctors sense of personal dignity is conveyed when he tears his confession in order to preserve his good name, even at the salute of his life.According to Miller there is not anything like tragic flaw in particular, it is but his inherent unwillingness to remain passive in the face of what he concei ves to be a challenge to his dignity, his image of the rightful status. Meaning the tragic fall is occurred because, it get downs to gaining his rightful social status. The common man, like in All my Sons, Joe Keller is prevarication to himself and to the society well-nigh his involvement in the faulty plane parts so that he can his rightful position of being a businessman back in the society. He elaborates on this point by saying, The quality in such plays that does shake us, however derives from the underlying fear of being displaced, the disaster inherent in being torn away from our chosen image of what and who we are in this world. Among us today this fear is strong, and perhaps stronger, than it ever was. In fact, it is the common man who cognises this fear.Though the tragic hero commonly receives punishment for his or her way of being, Miller finds the connection between tragedy and pessimism to be a misconception. According to Miller, tragedy promotes a condition of life, a condition which the human personality is able to flower and realize itself, and therefore does not correctly assistant with pessimism. Because according to Miller Tragedies do not promote pessimism but it strengths the viewpoints of the spectator towards the human. There is a misconception of tragedy with which I have been struck in freshen after review, and in many conversations with writers and readers alike. It is the idea that tragedy is of necessity allied to pessimism.Even the dictionary says nothing more about(predicate) the word than that it means a account with a sad or unhappy ending. This impression is so firmly fixed that I almost hesitate to claim that in truth tragedy implies more optimism in its author than does comedy, and that its final result ought to be the reinforcement of the onlookers brightest opinions of the human animal.-Arthur Miller, Tragedy and the Common ManMiller has written plays which have a social context to it, because he was influenced by H enrik Ibsen. In All My Sons he uses the similar style of bringing the past into present, the action taken in the past become the consequences of the present. The action of no facing the lawsuit and ship the engines resulting something grave in the present. Likewise, incepting the idea of success with well-liked also results into a present failure. But these consequences which end in a tragedy is not pessimistic because it corrects the general audience to some extent. G.B Shaws plays although not tragedy did show the audience the contemporary scenario of his time reflecting the society. Likewise Arthur Miller shows the audience the present scene of society, blindly believing in American romance, and sense of personal dignity are some factors of it.Keeping in mind the two famous plays by Miller All My Sons 1947 Death of a Salesman 1949 we will see how Arthur Miller has portrayed his tragic hero as an average man.Analysis on Death of a SalesmanIn Death of a Salesman Willy Loman is try ing to achieve American dream blindly without believing in hard acidify and associating the success with being well liked, to some extent that is his flaw or Hamartia. I am using this term just to make the concept more straight forward, as we learnt that Miller doesnt believe in tragic flaw. However trying to achieve the illusion of America Dream is what Willy Loman wants because that is what he wants his social image to be, to be a well-liked businessman. He fails to do so because of his misinterpreting the dream into being well-liked.Even though this play does follow most of Aristotles tragic conventions which are the unity of time, place and action o bloodshed on the stage instead of let loose use of music, action beginning from the middle it fails to justify Willy as the classical tragic hero because even towards the end he doesnt realize that this was the flaw the will to attain the dream. It was just a misconception. He does not realize that and commits suicide so that his s on Biff gets Willys insurance money. And the social status varies in ancients and innovational tragedies. Willy Loman can therefore be called a Modern Hero not the classic. Language and Style-In Death of a Salesman because it is a box play with the possibility of props it didnt have chorus to constantly comment on the play but the play uses the help of music and lights to highlight the past and present phase so thatthe audience doesnt get lost. The play also starts from the middle and we are made aware of the story with the use of past and present, due to the technological revolution since the Greek times, the play has a lot of symbolism using the stage props hence it is very much the visual connection which the audience can make rather than depending on simile and metaphors. For example in Death of a Salesman at the end of Act I, a magnificent contrast has been given in the talk and the light adjustment where Willy is talking about the greatness of Biff in football when he was yo ung and Biff is standing in the darkened kitchen corner.Analysis on All my SonsIn Millers other play All My Sons the tragic hero is Joe Keller, his downfall is caused because of his narrow point of view which is always about being rich and about his family, and to live up to the fact that he is living an American dream. All My Sons shows us images of the American dream and it really happens as Joe belongs to the lower class of society, rises up and achieves all the luxuries for him and his family. But his narrow minded thought process leads him to ship damaged aircraft engine cylinder heads so that he does not run out of business.Besides shipping off the parts, he does not accept the responsibility in the courtroom, making the excuse that he was ill the day it was shipped off and the blame goes to his partner Steve Deever. Well this can be connected to the scenario of Millers age when after the World War II during Nuremberg trials, the national socialist who were accused of certain charges were executed. Some of them committed suicides, other people did go through the trials and face the execution. Because of Kellers decision of shipping faulty aircraft parts his son Larry Keller feels absolutely disgusted with him and we know of that at the very end of the play, and that is where the reversal of action comes.Because till now Larry Keller is not shown to the audience and Joe doesnt know about his death, he is trying to escape the reality and go back to the normal life. But in the end when he hears the letter out from his other son Chris Keller, Joe is completely shattered and takes the blame on himself and kills himself. The letter was written to Ann Deever, who was supposed to marry Larry. Larry in this letter states that he is extremely disgusted by hisfathers deed, and because of his father he can not face anyone, and he is going on a mission from which he is never going to come back. We some to a conclusion that Larry committed suicide, because he could no t face what his father did to the military for his own benefit.Language and StyleThis particular play does not take us back and forth in past and present like death of a Salesman does, but it reveals the events occurred in the past through conversation, like Henrik Ibsen does, in A Dolls House which is the story of Nora and Torvald Helmer. The language in this play is very straightforward making it sound natural. And the action takes place in a backyard of a house, which is symbol in itself. The play is about the ugly truth that lies behind the American dream. A backyard can be significant in one of two ways.One, it could imply the backdoor idea, which is selfish and ethically wrong ideas. It could also mean backyard being one of the center of American families and a happy place, but where all the ugly truths come out and where the perfectly happy, normal living the American Dream family crumbles and experiences downfall. This play is about the betrayal, about American families, abo ut guilt, about denial, about money, about needs, about egotism, about father and son relationship.According to the Ancients and the Elizabethan playwrights the protagonist is always of a high position or stature i.e. king, prince or an of the essence(p) person from the army, Miller excluded this notion from his plays by making the average man the protagonist. We will call this average man the common man- someone who is like us, who has a regular life and whose tragic fall is not going to affect the whole nation.Arthur Miller has highlighted American dream in both these plays and has also successfully made it the cause of tragedy. Both these plays have followed many tragic conventions making them tragic plays even after changing the idea of having a tragic hero belonging to the noble family yet invoking the particular set of emotions in the audience.What is American Dream?I would like to highlight the major idea in Millers plays, the action of these two plays are based on the Ameri can Dream. The well-known definition of American dream is The traditional social ideals of the United States, such as equality, democracy, and material prosperity. But this idea is deeply rooted in the American history. We hold these truths to be self-evident, that all men are created equal, that they are gift by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the Pursuit of Happiness. That to secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed -Thomas Jefferson, United States Declaration of Independence 1776The American Dream is that dream of a land in which life should be better and richer and fuller for everyone, with opportunity for each according to ability or achievement. It is a difficult dream for the European upper classes to interpret adequately, and too many of us ourselves have grown weary and mistrustful of it. It is not a dream of motor cars and high wages merely, but a dream of social order in which each man and each woman shall be able to attain to the fullest stature of which they are innately capable, and be recognized by others for what they are, regardless of the fortuitous circumstances of birth or position. James Truslow Adams, The Epic of America 1931In The Epic of America James Truslow Adams Coined this term called American Dream. He says that the American Dream is not about the motor cars and high wages, the dream is about the social order, that everyone can achieve the maximum of what they are capable of, and people will recognize them for it. It does not matter how fortunate they were when they were born. Well but these definition has resulted in having a dream of materialistic values. Even widely pictures depicting American dream shows the luxurious objects in it like a car, a braggart(a) house, two children and a dog and so on. Well the pictures only show white families in it, so American dream is also misinterpreted as havi ng a white family with all the luxurious amenities. So there has been an idea of how American dream looks like, but even California Gold rush in 1849 has contributed to the modern definition.The ld American Dream was the dream of the Puritans, of Benjamin Franklins Poor Richard of men and women content to accumulate their modest fortunes a little at a time, year by year by year. The new dream was the dream of instant wealth, won in a twinkling by audacity and good luck. This currencyen dream became a prominent part of the American psyche only after Sutters Mill. -W.H BrandsMost people know about the Sutters Mill, as it was one of the foremost mill about to dig out gilt. Sutters Mill was a sawmill owned by 19th-century pioneer John Sutter in partnership with James W. Marshall. It was located in Coloma, California, at the bank of the South Fork American River. Sutters Mill is most famous for its association with the California Gold Rush. On January 24, 1848, Marshall found severa l flakes of gold that began the transformation of California from a sleepy outpost to a bustling center of activity. Sutter tried to keep the discovery secret, but eventually the word got out. During the bordering seven years, approximately 300,000 people came to California (half by land and half by sea) to seek their fortunes mining for gold or selling supplies like picks and shovels to the gold prospectors.The idea can be applied to Willy Lomans older brother Ben from Death of a Salesman. As he goes to the forest of Africa and finds diamonds there, because of his hard work and he was lucky. Looking at these definitions now we might have an idea of images associated to the American dream, these ideas were converted to the will of possessing good wealth and good family. But this American dream fell flat on its face during the Great Depression.Because after the economic fall people started to disbelieve in the America Dream of anyone can mountain chain the top. And this was when Ar thur Miller had hardships in his life. Hence he tries to criticize this illusionary concept of the American dream in Death of a Salesman as well as in All My Sons. This dream was largely held by common men, because the images of this dream showed him there, hence every average man wanted to attain this dream that is what was performed in Millers play Death of a Salesman. And Joe Keller achieves it in All my sons.ConclusionRaymond Williams in his Modern Tragedy had come up with a concept of tragedy and social disorder. In this he talks about revolution, revolution which is in general violent but it is to reshape the conditions, and it is honored and justified but only successful revolution becomes epic. When the revolution is in progress it is chaotic and tragic. Hence it is not an epic in time of its progress but it is tragic. If we apply this speculation of revolution in the society and the tragic effects to it, we can makes sense out of Arthur Millers both the characters i.e. Wil ly Loman and Joe Keller, as these characters are present in the time of capitalism, depending on the new worlds economy.Now I being from the post-modern world can see this revolution of economic change as an epic but keeping in mind the Arthur Millers timeline and the characters based on the same timeline, it is tragic. Seeing revolution as the powerhouse of chaos they are tragic heroes, but seeing the change as an epic they are revolutionary heroes. But this idea of seeing them as revolutionary heroes can only happen now, because we see from a different age. Maybe Miller chooses the tragic hero as a common man because the time when he wrote the concept of royal people and their tragedy was out of fashion.Because Arthur Miller was an American playwright and because America has functioned in a democratic way, so there is not only one person at the highest and there is no monarchy. And the people of New England had started thinking rationally, even the literature of that era had begun to talk about psychoanalysis and sociology and the audience had become more literate because of the printing press and the daily newspaper service, and also because of the explosion of novel writers and readers. People started to have a voice of their own and a thought process of their own because America was a democratic country, they might have not wanted the tragic hero of a high stature but a tragic hero that they could connect to.The age had seen the sudden economic twist, like a tragic story, one day you know that there is The Great Gatsby like scenario with the economic boom and the parties and richness and happiness and the very next day you know people jumping off the edifice due to stock market crash. Maybe this could have made Arthur Miller to write about the current tragic hero which is common man. Ultimately his audition did achieve the success, as the audience did appreciate seeing common man as the tragic hero.

Immanuel Kant Essay

Deontological ethics are concerned with what people do and not with the consequences of their actions. It teaches some actions might be correct or defame because of their nature, and it is the duty of the people to act accordingly, regardless of the consequences that might occur, for the good or bad. It basically means one has to adhere to the universal rules and guidelines irrespective of the consequences and act in accordance to them. Getting to the means is not important by the way or choice of getting to the mean is important.Immanuel Kant, the man who formulated this theory had a method to practice this theory and this was known as the mottos. Before testing the finales of the increase manager with the three maxims, lets look at the decision from a business and not an ethical point of view. The crossroad manager has chosen the Thai company and it benefits his company financially as his costs go down by 1/3 rd the price, thus making sense from a business point of view. There is other way of looking at this situation, it could be said that this decision of the product manager is providing those families with work and giving them a chance to make some money and earn a victuals and provide for themselves.Also the decision makes sense on a personal level as he stands to earn a hefty bonus at the end of the year. In spite of the decision making financial and business sense, on his way back the product manager had an ethical dilemma as the decision questioned his morality as the situation involved inhumanity and child apprehend, leading him to think is this the right decision? Testing the decision against the three maxims, I allow decide whether the decision taken by the product manager is ethical or not.Considering the three maxims a lot of valid points can be argued for and against the decision of the product manager. Maxim 1 The first maxim states that Act only according to that maxim whereby you can at the selfsame(prenominal) time pass on that it should become a universal fair play without contradiction. The decision contradicts the universal law as the product manager does not want to see his nieces in the same situation as the kids making the toys. He wonders about his nieces and whether he would like to see them grow up as the kids making the toys.He wants his nieces to support a good life with education, shelter and all basic necessities. According to maxim 1, even the children making the toys should have the same privileges. As a solving this decision by the product manager fails maxim 1 and although it makes financial sense, ethically it will not be right and according to the universal law the decision does not support deontology theory as the product manager is not at ease with himself in the same situation. As a emergence according to maxim 1 it will be a non-ethical decision. BAFD2 1321A PAGE 2 morals in Business Studies Maxim 2The second maxim states that Act in such a way that you treat humanity, whether in y our own person or in the person of any other, never entirely as a means to an end but always at the same time as an end. This means one should treat another person as one would like to be in the treated himself. The product manager would definitely not want to be in the same situation as the family making the toys, where young children who are supposed to go to school and have a normal childhood sitting all twenty-four hours and making toys and an old lady preparing meals for everybody as the family lives in sub-standard conditions.He would not want his nieces in that confusable situation or his family living in similar circumstances. This cannot be considered humanitarian and as a result the decision of the product manager fails the second maxim of deontology and cannot be considered to be an ethical decision. Maxim 3 The third maxim states Therefore, every rational being must so act as if he were through his maxim always a ordain member in the universal kingdom of ends. This maxim does rationalise the decision of the product manager. These families that make the toys depend on this for their livelihood and need it for their survival.So if the product manager declines the offer some other company might take it up and the families will continue to work and live in the same situation. If the product manager declines the contract he may be depriving the families of their income. On the other hand by accepting the contract he is supporting child labour and inhuman working conditions. This makes him wonder and he would not want to see his family in a situation where he is sitting in a barn with his nieces working and his mother cooking a meal.The children that should be at school are forced to work and elderly women are forced to work too. eyesight his family in a similar situation would want to make him decline the contract on ethical grounds. However with regards to the third maxim the decision to take on the Thai company does not pass the test but neithe r does it fail the maxim test. The decision to decline may not be warranted as some other company might take up the contract but on a rational and ethical ground declining the contract will be a correct decision on part of the product manager.As we have seen in this essay the decision of the product manager to train the Thai company does not pass all three maxims and as a result it should be considered as an unethical decision. BAFD2 1321A PAGE 3 Ethics in Business Studies References Bbc. co. uk, (2014). BBC Ethics Introduction to ethics Duty-based ethics. online Available at http//www. bbc. co. uk/ethics/introduction/duty_1. shtml Accessed 15 Jul. 2014. Crane, A. and Matten, D. (2010). Business ethics. 1st ed. Oxford Oxford University Press. Ethics. iit. edu, (2014). Deontological ethics. iit. edu. online Available at http//ethics. iit. edu/ direction/deontological Accessed 15 Jul. 2014. BAFD2 1321A.

Kiddie Land Gym Essay

Starting in March Kiddie landed estate would begin to promote a new a new product super Gym open-air(prenominal) childrens Exercise center. The problem or the issue was the follow has never shipped nearlything this big, they had to come up with ideas of how to withstand a profit and how to reach it to the customers.Case Questions1. Advantages and disadvantages of purchasing a two-wheeled trailer for each stash away to use for ceasey of the Super Gym AdvantageKiddie land could do its own deliveries saving the company some money DisadvantageBumpers on the newest autos cannot accommodate trailer hitches.2. Advantages and disadvantages of using local trucking companies deliver from the retail stores to the customer AdvantageAccording to market research 85% of the customers drive less than 25 minutes to the store, so with the flat rate of $40 per shipment it would be cheaper to deliver for the company. Disadvantage local companies that were found prefer deliveries twice a week but not daily.3. Advantages and disadvantages of stocking Super Gym at the statistical distribution center and having the truck withstand deliveries to the retail stores also make deliveries to customers AdvantagesConsolidator-Ship more than one saving to the retailer or customer equals fewer trips. DisadvantagesBurning too much fuel with double deliveries to distribution center then retailer storesSqueezing an 18 wheeler into a subdivision would not make any senseKnocking down a couple of mail boxes andTruck tracks in some homeowner lawns.4. Advantages and Disadvantages of charging customers for home delivery if unable to carry AdvantageCharging customers for delivery would absorb the cost of $40 for delivery per set. DisadvantageChasing away customersWith added minor insects to catch customers attention may cost the company later.5. I would prefer using Local trucking company due toThe company can avoid high-ticket(prenominal) shipping and handling expense to the customers andAvoi d charging the customers for home deliveries.6. With a purchase of our new product the Super Gym Center we will deliver to your doorstep for free7. My Follow up on SUV would be Do they have enough room for the Super Gym? To maintain sales, how many SUVs would the company want? How many employees would be willing to part with their trucks for company business and for how much?

George Orwell’s novel Essay

George Orwells clean 1984, has been the center of much discussion since it was first published in 1949. A novel near a dystopian society that is ruled by a government with supreme power called tough Brother, 1984 raises a lot of curiosity ab divulge security review and how secure freedom of speech really is for those who purportedly bring on it. Orwell implements the novels main character, Winston, as the vessel for carrying his message about censorship. Winston works for the Ministry of Truth, rewrite historical texts to suit the needs of a sect giant Brother called, the Party.History in Oceania essential be censored so that it appears monstrous Brother has been and will always be there to draw over the citizens. Winston believes Big Brothers ways to be unethical and illegal purchases a daybook to record his individualized thoughts, even though he knows such(prenominal) actions argon considered to be thoughtcrimes. If he is caught, he will be severely punished. Though Winston has the desire to rebel, he is able to stifle his individuality and personal desires quite well.His act, however, becomes more complicated after he meets a beautiful, dark-haired girl named, Julia. Because personal relationships are not appropriate, Julia gives Winston a note she has written in which she proclaims her love for him. Because love, like everything else in Oceania, is censored, Winston and Julia develop their relationship in secret. They eventually move into an apartment together and things seem to go smoothly. Both Winston and Julia feel that Big Brother has too much control over the lives of the citizens.Citizens are not allowed to speak up for themselves, fall in love, nor are they allowed to experience natural freedom of appearance. The lovers are able to put aside their fears of being caught in order to experience the intense passion that often comes with falling in love. Things, however, eventually take a turn for the worse and the lovers are discovered. The discovery, is in part, due to Winstons fatalistic nature. He becomes unnecessarily forged and carries with him intense paranoia that they will eventually be caught.Due to the novels grim ending that involves Big Brother prevailing over the hero, Winston, 1984s messages stay with the reader for hours, in part, because extreme forms of censorship have existed in earthly historical societies and in many an(prenominal) societies today. Examples of past instances of harsh and extreme censorship accommodate the Inquisition, and the Holocaust. During both of these horrific historical events, people were denied some right of expression. During the Inquisition, people were denied the right to choose their religion. For many, that radical right is similar to the right to love, which the citizens of Oceania were denied.The Catholic institution, like Big Brother, attempted to convert heretics or slaughter them for their disobedience. The Nazi party was to a fault similar to Big Brothe r. Members of the party could not imagine speaking out against Hitlers regime for fear of being killed or punished. The Nazi party, like Big Brother, made use of propaganda, and children who were easily influenced. Such propaganda is, in a way, a form of censorship because it promotes an idea that plays into the desires of a major organization, making it seem better than the alternative.When these historical examples are taken into consideration, it is easy to imagine why Orwells warning of extreme censorship is still valid in todays society unheeding of its technological advancements. Making Orwells message even more appropriate, however sad and unfortunate, are examples of such censorship today. Because censorship is still an issue today, the novel resonates with readers. Everyone experiences censorship often, perhaps on a cursory basis. People may feel the need to censor themselves at work, home in front of children or parents, in class, etc for fear of being judged harshly or hurting anothers feelings.Another cat valium example of modern censorship is keeping ones sexual orientation a secret. umteen feel the need to fall in love in the shadows like Winston and Julia because of what society may think of them. Sadly, todays society is also responsible for many hate crimes every year. Many also keep journals and diaries like Winston in order to express their most private thoughts, dreams, desires, and fears. Because Winston is like so many normal people in todays society, his character is very successful.Like Winston, the average person, when set about with something they feel is wrong or inappropriate, feels powerless to make a difference. I, for one, relate to his secret note-taking, his hidden relationship, and the chirk up to overcome societys censorship because I still believe in the freedom of expression that supposedly exists in America. However, I, like Winston, am powerless to make any real change, so I succumb daily to desires that are not my own. The strength of Winstons character alone makes 1984 a novel to stand the test of time. Or, perhaps it will be a book to be burned if censorship in our society continues to prevail.