Declining Economic and Military Power Essay Example for Free

Declining Economic and Military Power Essay As the United States prepared to enter the twenty-first century, it could reflect upon the fact that the twentieth century was truly the American century, even with its declining economic hegemony and resulting lose of military hegemony. The U. S. entry into World War I tilted the balance against the triple alliance. It was the U. S. forces that played the major part in the defeat of the Axis powers in World War II . It was the U. S.men and material that contained Soviet Communist expansion until it self-destructed. Even though its military power was unrivaled, the United States had to confront the re-emergence of traditional isolationism at home, the creation of shifting coalitions around the world, and most importantly, its declining economic power in the world. In the 1940s and the 1950s, the United States was extraordinarily competitive in the world market . Virtually anything it produced, it could sell. Although partly the aftermath of World War II, which had destroyed most of America’s industrial competitors, this situation also reflected an American monopoly in high-technology industries and American productivity in lower-technology ones. The United States had a handsome surplus in its international balance of trade, and this surplus could in turn finance large-scale expenditures on U. S. military forces to be deployed overseas in the territories of America’s allies, including West Germany, Britain, Italy and Japan. A productive and competitive economy with high employment also provided a healthy base for federal taxation and spending. In such a happy condition, the United States could maintain a vast system of military alliances and spend 10 percent of its GNP on defense. In the slogan of the Eisenhower administration , the former was underwritten by the latter. Then all this started to change with seeming suddenness. Japan appeared to surge forward at incredible speed. Through the 1970s it’s rising indices of industrial production seemed to propel it above the industrial levels of the United Kingdom, the European Community, the Untied States. As the Soviet Union faltered and then collapsed, Japan and subsequently also West Germany increasingly became the symbols of so-called young economies, in which â€Å"organized capitalism† could achieve miracles which old capitalism could no longer deliver. The inventory of China and Japan’s successes was stressed frequently . Its rapid pace of economic growth, its systematic allocation of vast resources to gross fixed capital formation, its obvious progress in high-tech consumer-oriented production, and its impressive penetration of the global markets all received their due. In contrast, the United States was increasingly depicted as an aging, stumbling giant, losing its preeminence and its leading abilities. From the mid 1970s on, a vast literature asserted with much conviction that the United States was â€Å"deindustrializing,† losing the battle of high tech and unduly shifting its labor force toward services while complacently accommodating itself to falling productivity, low rates of saving, low rates of capital formation, failure in export markets, incessant trade deficits, and growing international indebtedness . If we simply add together economic and military power there is little doubt that the United States remains the hegemon. But it is important to recognize that military hegemon is dependent on economic hegemony, because the military is wildly expensive. Declining economic hegemony creates pressure to cut back on military expenditures. This pressure has been temporarily relieved because of the recent economic growth and the new revenues available to the U. S. federal state. However, it is doubtful that this trend of relatively greater economic growth will continue. Indeed, a collapse of the stock bubble could lead to a U. S. economic crisis that would force a major restructuring of its military capabilities and increase the pressure for other core states to take up the slack. Whether this happens quickly or slowly, predictions show that U. S. economic hegemony will continue to decline, and its military hegemony will follow. This will lead to a new period in which economic power and military power come once again to be recalibrated in a system of more equally powerful and competing core states. This current situation is almost similar in most structural respects to that at the end of the nineteenth century. Declining Britain was still advocating free trade, while the other core states and upwardly mobile semi-peripheries were shifting back to economic nationalism and protectionism. By arguing whether or not this happens in the next few years and to what could prevent another cycle of war over world leadership in the last chapter, a new window of vulnerability to warfare among core states will arrive. The institutional structures of global collective security will again be tested. It is in all humanity’s interest that these institutions be strong enough to prevent another war among core states. With the termination of the Soviet Union and the Soviet Empire in the early 1990s, it became clear that there were no large specific military threats facing the United States . As General Colin Powell, the chairman of the Joint Chiefs of Staff (JCS) from 1898 to 1993, noted in early 1992, the real threat we (the United States) now face is the threat of the unknown, the uncertain. Moreover, despite reductions in its defense capabilities from their Cold War levels, the United States was still far superior militarily to any nation or likely combination of nations in the world. The challenge for the United States was to maintain the sufficient order in the international system so that it could pursue its economic interests. At the end of the Cold War, the United States became one of the largest importer and exporter . Its economic well-being was consequently almost totally dependent upon the absence of chaos in the international arena. Since no one nation posed a specific military threat to the United States like the Soviet Union during the Cold War, the Pentagon was compelled to develop illustrative situations or scenarios in which American interests could be sufficiently jeopardized so that military force would have to be used. Before, there were also seven scenarios created in order to illustrate possibilities of a withdrawal of an attack on Iraqi or a battle plan on Baghdad . In early 1992, the Pentagon developed seven more scenarios with regards to the countries that could launch an attack against them. The first scenario is a repeat of the Iraqi invasion of Kuwait. This scenario assumes that sometime in the mid 1990s, the world’s support for the embargo against Iraq slackens, the regime in Iraq rebuilds its military to 1990 levels, and launches a blitzkrieg attack southward. Unlike August 1990, the Iraqis do not stop at the Saudi border, but move into northeastern Saudi Arabia and take control of its oil fields and major export terminals before the United States and its coalition forces can respond. The second illustrative scenario involves an all-out attack on South Korea by some 300,000 North Koreans. To help the South Korean forces counter this invasion, the United States would deploy five combat divisions to augment South Korea’s 800,000-man army. In addition, this nation would send five aircraft carrier battle groups, two Marine expeditionary forces and 20 land-based air squadrons. This force of about 250,000 Americans and 1 million South Koreans would take about three months to prevail against the forces of Kim II Sung. The third scenario is a combination of the first two. It assumes that the Iraqi and North Korean invasions occur simultaneously and that the United States has to fight a two-front war with over 500,000 people, some 5,000 miles apart. The fourth scenario involves an invasion of the Baltics by an expansionist, authoritarian government in Russia . The Pentagon postulates that 18 Russian and six Belarusian divisions would attack along the Lithuanian-Polish border to â€Å"protect Russian minorities† living in the Baltics. To respond to this situation, the U. S. would deploy seven combat divisions, 49 land-based air squadrons, six aircraft battle groups, and a Marine expeditionary force. Augmented by an additional 11 ground-divisions and 17 tactical fighter squadrons from NATO, Western forces would prevail in three months. The fifth and sixth scenarios involve one-wee invasions of the Philippines and Panama. The invasion of the Philippines by Marine amphibious forces and army paratroopers is made necessary by the chaos that results from a failed coup and endangers some 5,000 Americans in Manila. The Panamanian invasion of airborne and amphibious troops follows from an attempt by rightwing elements close the Panama Canal. The final scenario is based on the possibility that in the next century a resurgent Russia or an emerging superpower adapts an adversarial military strategy and capability to threaten U. S. interests around the world. The U. S. response would be to reconstitute its Cold War military force and its alliance strategy. The first and second scenarios were also the focus of the Clinton Administration’s Bottom-Up Review, published in September 1993. Despite all these scenarios and the decline in both economic and military hegemony, the United States can still be considered to be on top of its league. In addition to this, the end of the Cold War resulted to the shifting of budget due to the cutting or decrease of military budget . Despite the decrease in the economy of the United States and the rapid growth of its competitors such as China, still, the GDP of United States is greater . As such, just like a spring, it can be said that United States is merely pulling itself back in order to spring further beyond the others. References Switzerland (10/07). (October 2007). Retrieved March 9, 2008, from http://www. state. gov/r/pa/ei/bgn/3431. htm Bay, A.(July 18, 2007). Iraqi Withdrawal: Seven Scenarios [Electronic Version]. Strategy Page. Retrieved March 9, 2008, from http://www. strategypage. com/on_point/200771813240. aspx Binnendijk, H. , Simon, J. (December 1995). Baltic Security and NATO Enlargment. Retrieved March 9, 2008, from http://www. ndu. edu/inss/Strforum/SF_57/forum57. html Calleo, D. (2005). Hegemony and Decline: Reflections on Recent American Experience. March 9, 2008, from http://www. sens-public. org/spip. php? page=imprimersansid_article=138 Ching, P. -y. (December 9, 2006). American Imperialism and its Domination Over Asia. Retrieved March 9, 2008, from http://www. aprnet. org/ Corn, D. , Perry, M. (April 3, 2003). The Battle Plan for Baghdad? Washington Post. Huntington, S. P. (Winter 1988/89). The U. S. Decline or Renewal? Foreign Affairs. Pianta, M. (1988). New Technologies Across the Atlantic. Retrieved March 9, 2008, from http://www. unu. edu/unupress/unupbooks/uu38ne/uu38ne00. htm#Contents Shaplen, J. T. , Laney, J. (December 2007). The Decline of U. S. Power in Northeast Asia [Electronic Version]. Washingtons Eastern Sunset. Retrieved March 9, 2008, from http://www. foreignaffairs. org/20071101faessay86606/jason-t-shaplen-james-laney/washington-s-eastern-sunset. html Spring, B. (June 2, 1998). House Resolution Tells President: Defend All Americans from Missile Attack. Retrieved March 9, 2008, from http://www. heritage. org/Research/MissileDefense/EM530. cfm Taylor, C. W. (1993). Alternative World Scenarios for a New Order of Nations: DIANE Publishing. Woolley, J. T. , Peters, G. The American Presidency Project. Retrieved March 9, 2008, from http://www. presidency. ucsb. edu/ws/index. php? pid=10120.

Comparing Criminal Justice Systems: US and China

Comparing Criminal Justice Systems: US and China The two criminal justice systems that shall be discussed in this paper are those of the United States and that of the Peoples Republic of China. When comparing and contrasting these two systems one should start with the premise that both are instituted in their countries in the attempt to curb the proliferation of crime, apprehend offenders and deter potential offenders. Both the U.S. and Chinas criminal justice systems make use of a court system, police enforcement organizations and detention/correctional facilities. However this is as much as similarities go as the two systems are radically different since they are based on ideologically opposing government structures. The U.S government is based on a free market capitalist economy supported by a representative democracy. On the other hand that of China is founded on a social communist ideology. As for demographic figures, the U.S. has roughly 355 million citizens while China has well over one billion, which makes up one fourth of the world population. Klaus MÃ ¼hlhahn (2009), in his book Criminal Justice in China, states that Peoples Republic of China (P.R.C.) was founded in 1949 under a socialist rulership. From that point onwards a push was made to establish basic legislation with regards the administration of the criminal justice and enforced nationwide. The U.S. government is hierarchally based on a unified organization where power is shared between the federal and state governments. Therefore this means that the political system secures autonomy of each state in the U.S. but at the same time adopting a centralized government (Gaines and Miller, 2006). The U.S. justice system is derived from the British common law tradition. Common law is the law that is agreed upon by the common people and exists in two forms, Lex Scripta (written law) and Lex non Scripta (unwritten law). On the other hand MÃ ¼hlhahn (2009), says that the Chinese justice system is quite difficult to put under one unitary system. This is due to the fact that the Chinese criminal justice system was repeatedly reorganized in the wake of political changes and internal party disputes since 1949, when the communist party took over. MÃ ¼hlhahn (2009) also notes that the Chinese justice system under socialism is not an independent administrative system but was integrated into a network of social control and political mobilization. The Chinese Criminal Law is based on the ideological precepts of Marxism, Leninism and Mao Zedong. Its tasks are to use punishments to resist against all revolutionary or criminal behaviour, for the sake of protecting the Chinese autocracy. Gaines and Miller (2006) explain that the police forces of the United States are the successors of Militias originally instituted in the early colonies to protect the population and control the Native Americans. The different forming States developed their own security forces and these operated autonomously. Major cities instituted their own police forces, which function under the control of a city government (Gaines and Miller, 2006). According to Gaines and Miller (2006) Currently the U.S. police forces are structured on local/city/county and federal/state levels, thus having a federal system. All local policing duties are shared between local municipalities and rural localities. Cities, towns and villages are able to institute their own police forces, while others, usually rural localities, rely on a county Sheriffs department for the task of enforcement and policing. Usually the size of police forces in the U.S. is directly proportional to the population of the area being controlled. The 50 States forming the U.S. also have their own police forces that are ascribed to different regions and often patrol undeveloped rural areas. The job of such agencies include investigating crimes against the state such as alcohol licensing violations or welfare fraud, fish and game violations, and highway traffic infractions (Gaines and Miller, 2006). According to a statistic of the U.S. Department of Justice (2008), on average the ratio of police to population in the U.S. is about 2.3 officers per thousand residents, however larger cities generate grater ratios. This police force ratio has stayed fixed around 2.21-2.34 police officers per 1000 civilian population for nearly 30 years. Next up on the U.S. hierarchal police system is the Federal Governments police force that subdivided into various other agencies (Gaines and Miller, 2006). There is the Federal Bureau of Investigation, which is independent of any administration. The F.B.I. intervenes when federal laws are infringed, an interstate crime is committed, or if national security is threatened. However the last case scenario has been taken over by the Department of Homeland Security established after the attacks of September 11th 2001. The U.S. has about 20 federal law enforcement agencies, which also include the Internal Revenue Service Criminal Investigation, U.S. Secret Service, Postal Inspection Service and U.S. Marshals Service. Further more there exist the Drug Enforcement Agency, the Treasury Department, the Alcohol, Tobacco, and Firearm Agency and the Immigration and Naturalization Services handle illegal immigrants while the U.S. Customs officials deal with border infringements. However this specia lization of the different policing agencies has its drawbacks. Problems can arise due to jurisdictional issues, when what one should really take care of is the upholding and maintenance of the law (Gaines and Miller, 2006). According to MÃ ¼hlhahn (2009) the P.R.C. employs around 2 million police officers, of which most work is small offices that serve communities of roughly 10,000 citizens. The main policing agency in the P.R.C. is the Peoples Armed Police (PAP), which includes about 700,000 officers. This agency was instituted in 1983 and was formed by incorporating disbanded units of the Peoples Liberation Army (PLA) on domestic defence duty and armed frontier defence and fire fighting. The rise of the PAP shows how Chinese leadership is more concerned with domestic security than it is with foreign threats (MÃ ¼hlhahn, 2009). The PAPs main task is to deal with domestic disturbances, by acting as riot police, guarding government compounds and also foreign embassies. It usually handles border defence but in some cases it is requested to back up local police. Recently it has been employed to suppress anti-government protests. The Public Security Service (PSB) is both a local police and the Chinese equivalent of the Secret Service in the U.S. The P.R.C. justice system also employs paramilitary armed police and more than 1 million security guards. Quasi-police force known as cheng guan also operates in China (MÃ ¼hlhahn, 2009). These carry out tasks deemed unpopular by the citizens, such as collecting fines and tax money, often these are just thugs hired by the official police to carry out such tasks. The Chinese government introduced a new special unit in December 2008, to counter gun-related crimes and organized crime such as gambling rackets, organized prostitution, drug production and trafficking. By 2009 Chinas public security budget was increased by nearly a third, to $4.2 billion partly to tackle internal stresses related to the unrest in Tibet and western China. Also this increment in the public security budget came about as a result to unrest brought about by unemployed workers and other problems related to the global economic crisis (MÃ ¼hlhahn, 2009). In the past, police forces in the U.S. have been accused of corruption and the Good-Old Boy network of hiring practices. Also in recent years charges of racism, racial profiling, and use of excessive force have been reported by citizens and related organizations (Gaines and Miller, 2006). In China family members of victims of crime have often been criticised police for their incompetence and reluctance to make sensible effort towards solving cases that affect them. Another criticism directed to Chinese police forces is that these have a reputation for being corrupt and connected to smuggling. Also citizens, particularly in rural areas, regard these with suspicion. Chinese police have traditionally been more involved in maintaining government control than solving crimes, and this is directly related with Chinas political ideology. (MÃ ¼hlhahn, 2009). As for the US court system, this is a dual judiciary system, of which the two constituent parts (federal and state) function independent of each other. The federal judiciary system includes district courts, circuit courts of appeals, and the United States Supreme Court. The state system includes trial courts at the local and state levels, intermediate courts of appeal, and state Supreme Court (Gaines and Miller, 2006). The primary agents working along each other are the judge, prosecutor, and defence lawyers in the U.S. system. The U.S. law is derived from four main sources, which are constitutional law, statutory law, administrative regulations, and the common law (Gaines and Miller, 2006). The most important source of law is the United States Constitution, under which all other laws fall. No law can contradict the U.S. Constitution. As already stated the U.S. follows the principles of Common law that were inherited from English jurisprudence. This tradition holds that a decision taken in court is always made on the principle of precedent. This means that each case previously resolved serves as reference and guide for new cases. New aspects of law may be determined or discovered and thus a precedent arises. The U.S. justice system allows for presumption of innocence until proven guilty, plea-bargaining, trial by jury, and the right to a quick trial (Gaines and Miller, 2006). These features compose the U.S. justice system which is flexible and according to Gaines and Miller (2006) caters for the citizens ne eds in a batter way. Chinese Law is based on the Constitution, of which Article 28 declares: The State maintains public order and suppresses treasonable and other counter-revolutionary activities; it penalizes acts that endanger public security and disrupt the socialist economy and other criminal activities, and punishes and reforms criminals. According to an article by Jeffrey Hays (2008), the main task of the Chinese justice system has fundamentally always been to protect the interests of the state rather than the individual and to keep the population under control. There is no independent judiciary in China and courts are regarded as weak and subordinate to the Communist Party and the National Peoples Congress. The court system of the P.R.C. is divided into two types, Courts of General Jurisdiction and Courts of Special Jurisdiction. The first type consists of the Supreme Peoples Court and the local peoples courts. The second type includes courts of the first instance, intermediate courts that handle important local cases for the first instance and hear appeal cases from the basic courts and the high peoples court responsible for issues of provincial level. As for Courts of Special Jurisdiction there exist the Military Court of China, Railway Transport Court of China and Maritime Court of China (Hays, 2008), According to Hays (2008) Unlike in their U.S. counterparts, in Chinese courts unlawfully obtained evidence is not excluded in court and an accused person has no right to remain silent but has the duty towards the state to speak, often after administration of corporal punishment. According to Amnesty International, when the Criminal Procedure Law was revised and promulgated in 1996, commentators pointed to various articles, which although did not explicitly state that suspects were to be presumed innocent, when taken in unison the presumption of innocence could be inferred. The penal system of the U.S., like the judicial system, branches into federal, state and local levels. The prison system is supported by governmental funds, in the form of tax revenue from federal (corporate income), state (sales) and local (taxes) revenues. Is also receives funding through Inter-governmental transfer, in the form of federal grants and state grants. Gaines and Miller (2006) sentencing within the US judiciary system are considerably lengthier than those of other western countries and many states have endorsed a three strikes system which forces the judiciary to sentence a suspect to a life term in the case of a third offence (Gaines and Miller, 2006). The USs penal system has a huge problem because of overpopulation of convicts and thus in order to counter this many states have resorted to the privatisation of prisons. Other problems include the imprisonment of the criminally insane, increase of sexual offenders, dangerous offenders, gangs and drug smuggling in the pr isons. The aim of the penal system in China is to reform criminals, however this is carried out by means which in the west one might deem unacceptable. The USs penal system on the other hand is instituted to punish the criminal and protect the public. Both systems endorse capital punishment as their most extreme sanction and such actions have roused many heated debates within modern human rights exponents. Differences of Standard Profit and Actual Profit: Case Study Differences of Standard Profit and Actual Profit: Case Study Incognitos latest costume set is Meridas outfit in the Disney Pixar film Brave that sold through internet. The purpose of this report is to analyse and compare the differences of standard profit and actual profit. All calculations are available in the appendices. 1.1 Absorption Costing System Absorption costing system is used to cost Merida. It recognizes the importance of absorbing the fixed overhead on valuation of stock in calculating profit as fixed overhead is essential to incur to make product. All fixed and variable production cost is included in stock valuation in absorption costing while, marginal costing only include variable production cost in stock valuation5. It allocates portion of fixed manufacturing overhead to each unit of product and hence, it will be brought forward to next period in the closing stock5. Also, it avoids fictitious losses being reported. For instance, a company produces more on first few months to cater the sales for the next few months. In absorption costing, fixed production cost will only be expensed off when it is sold. While, marginal costing would expensed it off when it is incurred that may cause a huge losses at the beginning. The absorption of fixed overhead in stock valuation helps prices to be set with full knowledge of all costs. This is useful for decision making and preparing financial accounts. Additionally, absorption costing system is consistent with external reporting5. 2 1.2 Variance Analysis Standard costing is predetermined costs that assist in budget preparation and decision-making. It allows profit measurement and inventory valuation purposes. The variance analysis is applied to explain the deviations in the actual results from budgeted amounts8. The results of variance analysis is attributes to different elements such as material, labour, variable overhead and fixed overhead. These would provide a better understanding of the business performance and aware of any changes in the organization, economy, or sector. The variances might due to several reasons. This variance analysis segregates total variance into different element such as price and efficiency8. This sub-decomposition would provide more detail in explaining the deviations. It helps in performance evaluation that could motivate managers and identify areas of concern that enables managers to focus on the most critical areas8. It seeks explanation for variances and helps in planning activity by identifying the necessary early corrective action to be taken depending whether variance is favourable or adverse8. It would allow manager to generate more informed future predictions. Therefore, it acts as measurement system and controlling tool to supervise the progress of a project and controlling of future cost by understanding the present costs9. Key findings of the variance analysis 2.1 Possible reason of variances The most critical areas are adverse variances especially those with significant figures. The adverse variance of sales margin price might due to overestimation of standard selling price; higher quantity discount given by sales manager that result to lower actual selling price or bad response of the product that influences management to decide to lower the selling price. Adverse sales margin volume variance may due to overestimation of budgeted sales that is set without careful analysis of market condition. Also, inefficient sales force such as failure in advertisement (marketing) effort or customer dissatisfaction because of poor quality of costumes. Although the decrease in selling price by $4 should reflect an increment in sales volume, however, in this case, it is shown as adverse sales volume which might due to economic downturn as what happen to unexpected sales drop of Hennes Maurit (Fashion retailer) by 5% during Euro zone crisis6. The purchasing power of consumer will drop. Hence, despite the drop in selling price, the sales volume will decrease. Another possible reason for adverse sales price and volume is the escalating market competition in internet of selling childrens costume that affects both the sales price and volume to decrease by 4 and 190 units respectively. Adverse material price variance (Velour fabric and Metal poppers) may due to management careless in purchasing a batch of material with a higher cost without realizing it, ; general increase in price of the material (inflation) or the used of the improved quality of the material. Moreover, it can due to underestimation of material standard price; losing bulk discount as less has been purchased or inefficiency of purchasing manager in price negotiation9. The adverse material usage variances (Satin fabric, Polyester yarn and Velcro) may due to mistake by production department in allocating materials to jobs which causes wastage. Excessive usage may due to excessive wastage of materials by untrain workers, faulty machines, poor supervision or theft existence. Furthermore, purchasing department may obtain inferior materials where it may be unsuitable for use and causes excessive waste9. Also, it may have stricter quality control where, if any material does not meet certain standards in terms quality would be eliminated2. The adverse labour rate for skilled and unskilled labour may due to inflation or increase pressure by labour union for salary increment. Also, it may be the management strategy to increase workers morale by increasing the pay so to improve worker efficiency as where it is reflected on favourable efficiency of unskilled labour. There may be also payment of unplanned overtime or bonus where it has to pay more2. The adverse labour efficiency of skilled labour may due to error where the standard time were set too tight without careful analysis of operating condition and the employee skills4 or human resource error in employing inexperienced skilled worker and yet still paying high wages of the skilled worker2. Moreover, the usage of inferior quality material that leads to inefficiency where more time is needed to produce each costume2. Additionally, this adverse can result by poorly trained or motivated workers which require more time in processing; faulty equipment causing work interruptions; inefficient work schedule and poor supervision of workers2. Adverse variable overhead rate variance may due to underestimation of the rate by management. While adverse variable overhead efficiency variance, may due to adverse figure presented in skilled labour efficiency. The lower productivity causes more time needed for production. The possibility of factory breakdown causes variable overhead to increase, as a day production is lost. The adverse fixed overhead variance for supervisor and utilities may due to the general increase in market price due to inflation. This inflation resulted to escalated living expenses and hence, a pay increment for supervisor is necessary. While utilities, the possibility for wastage of electricity and water when machinery faulty or equivalent. Although the hiring of skilled labour should result to a favourable labour efficiency variance, this adverse variance is possibly due to insufficient demand to keep the workers busy. Hence, production is reduced from 7,500 to 7380 units due to just-in-time principle. Since workforce is fixed, skilled labour would need to produce less costume, and hence causes inefficient in work as they have more idle time, resulting to the rise of labour hours needed per costume from 1.25 to 1.5 hours. The adverse variance of postage and packaging may due to general increase of international shipping. Measure should be taken to control the escalating material, labour, variable and fixed overhead rate and decrementing usage efficiency as it would reduce profitability. It should also understand the reason for favourable variances, so these practices will continue and be used within the organization. Firstly, favourable material price variances (Satin fabric, sequins, polyester yarn, metal hoops and Velcro) may due to inferior quality material usage which incur lower price, changed to a lower-price supplier, obtaining bulk discount by buying in bulk, industry oversupply of those materials causes the price to drop or material standard price is estimated too low4. The favourable material usage variance (Velour fabric) may due to efficient usage of the material by labour. There may have existence of inter-relationship of material usage and price. The better quality of velour fabric used, the higher the efficiency of the material2. Hence, material wastage decreases due to lesser defective material. The favourable labour efficiency variance for unskilled labour may relate to ergonomics whereby work motivation arises when there is improved quality of equipment or materials, or better techniques of production. Also, it may due to salary increment. Hence, the productivity increases lead to higher efficiency. The favourable fixed overhead variance (rent) may due to market price for rent have reduced or it shifted to another venue with a cheaper rent. 2.2 Implication of variances The adverse variance indicates ineffectiveness and overspending by the business as compared to budgeted figures and vice versa for favourable variances. Adverse variances would have a negative impact to reconciliation statement that causes lower profit, as more have to pay (Higher expenses) and used (More time and material used). Also, the reputation would be affected as it is less efficient. Whereas adverse sales price and volume indicates lower selling price and volume sold which causes lower sales revenue. Favourable variances have a positive effect towards reconciliation statement that causes higher profit as less have to pay (Lower expenditure) and used (Lesser time used). 3.1 Comparison Incognito has a net profit margin of 2% as compared to retail clothing sector average of 7.86%. It shows that Incognito has a higher risk that a drop in sales would wipe off profits and cause net losses. This may due to inefficiency in controlling cost as shown in several adverse variance figure (Material, labour, fixed and variable overhead). Also, the recession and continuing uncertain economic climate became the greatest threat to sales over the recent years as what happen to HM with sudden drop of 5% sales and which believed has influenced Incognito with drop of sales from 7,500 to 7310 costumes6. It founds that fancy dress industry is competitive as there shown a growing number of fancy dress like companies and website retail sales exceeded 10 billion in UK alone1. This would limit Incognito growth opportunities and reduce its profitability. 3.2 Recommendation To improve sales, it is prudent to increase marketing (Advertisement) efforts during slower sales periods as there are more competition and fewer consumers especially during current Eurozone crisis. It should utilise social networking features such as Facebook to extend business coverage. Nonetheless, it should keep up-to-date on the costume trends so it would not be left behind by its competitor. If the adverse sales are due to quality issues, it may consider using better quality materials or purchasing new machine. New machine would improve quality, productivity (Efficiency) and less maintenance is needed in the long run. Also, it is recommended to develop maintenance schedule to avoid future machine breakdowns that affects efficiency and costumes quality. To reduce material price, it is recommended to purchase material in bulk which lower the overall material price due to bulk discount given by the supplier. However, it should caution of not causing excessive inventory4. Also, it can bargain with the current supplier for a better deal by ascertaining a positive relationship. Nonetheless, it should always monitor the market for other alternative supplier that offers a better deal in term of lower price without compromising the materials quality. To ease labour rates, it is advisable to hire part-timer rather than full-timer as they are paid according to the actual hours work. This can prevent money being wasted during the idle time and improve labour efficiency. It can consider outsourcing certain jobs to low-cost areas such as Vietnam which is highly productive with lower labour rates. If adverse variance is due to inflation, it is advisable to revise the standard cost regularly so that it will always reflect the current market rates. For utilities rate reduction, it is recommended to negotiate a deal (Lower utilities rate) with the utilities company or seek for alternative utilities companies that may provide a lower utilities rate. To strengthen online presence, it needs to continue develop its B2C websites to ensure it is user friendly; high security to build trust and provide sufficient information on products offered3. Nonetheless, interaction with customer and respond to their feedbacks is important3. Also, it should increase its product range of innovative new fancy dress costumes so it would have larger market1. Ethical issues are important for sustainability as UK adults claiming to have made purchase decisions for ethical reasons7. It should concern with the material used to ensure it is up to certain quality, environmental friendly and cruelty free; employee working condition and pesticide used7. Furthermore, issue regarding trademarks copyright. Incognito took design of Meridas costume, a character in the Disney film Brave without the consent of the original designer. This could be subject to copyright issues and can be liable for fine. It is unethical as it is consider stealing of others trademark. It should encourage employee personnel development by providing training and improve employee attitudes through motivation. Frequent timely non-financial performance measure is advisable for control purposes such as observing defect rates and number of costumes completed without rework4. Additionally, it should identify its market share and target for planning purposes such as expanding and determining quantity to manufacture. 4.0 Conclusion Precautionary action should be taken to prevent material price and usage; labour rate; variable and fixed overhead rises uncontrollably in the future which reduces profitability. Nonetheless, non-financial issues such as environmental, working condition and ethics should be taken into consideration. (2000 Words)

Auschwitz: Overview of the Concentration Camp Essay -- Germany Hitler

Auschwitz: Overview of the Concentration Camp The Holocaust was one of the most horrifying crimes against humanity. "Hitler, in an attempt to establish the pure Aryan race, decided that Jews, Poles, Soviet prisoners of war, Roma (Gypsies), and homosexuals amongst others were to be eliminated from the German population. One of his main methods of exterminating these â€Å"undesirables† was through the use of concentration and death camps. In January of 1941, Adolf Hitler and his top officials decided to make their â€Å"final solution† a reality. Their goal was to eliminate the Jews and the â€Å"impure† from the entire German population. Auschwitz was not only the largest concentration camp that carried out Hitler's â€Å"final solution,† but it was also the most extensive. It was comprised of three separate camps that encompassed approximately 25 square miles. Although millions of people came to Auschwitz, it is doubted that more than 120,000-150,000 ever lived there at any one time. (Encyclopedia of the Holocaust) On April 27, 1940, the head of the SS and German police, Heinrich Himmler, ordered that a new concentration camp be established near the town of Oswiecim. A short while later the building of the camp in Zasole, the suburb of Oswiecim, was started. The camp was to be called Auschwitz. The first laborers forced to work on the construction of the camp were three hundred Jews from Oswiecim and its vicinity. (Encyclopedia of the Holocaust) After the completion it covered two square kilometers and took approximately one and a half hours to walk around its perimeter. (Feig, 340) On the gate of Auschwitz was a sign in German that read, â€Å"Arbeit macht frei,† which translates into English as â€Å"work makes one free.† (Feig, 334) This was one of the many lies which the Nazis told their prisoners. The first Jews in Auschwitz believed that they were just being taken there to work for the Nazis. As more and more people died word leaked to the outside world about what was really happening at Auschwitz. The Jews and other undesirables were forced by S.S. soldiers to leave their homes and nearly all of their possessions behind to board crowded trains to Auschwitz. Ironically most of the time they had to pay for the train rides that eventually led to their death. The train rides to Auschwitz were an introduction to the treatment that the deportees were to receive at the ca... ...ewly constructed factories such as the German Armaments Works and the German Earth and Stone Works. (Encyclopedia of the Holocaust) Auschwitz was the largest graveyard in human history. The number of Jews murdered in the gas chambers of Birkenau is estimated at up to one and a half million people: men, women, and children. Almost one-quarter of the Jews killed during World War II were murdered in Auschwitz. Of the 405,000 registered prisoners who received Auschwitz numbers, only a part survived; and of the 16,000 Soviet prisoners of war who were brought there, only 96 survived. Works Cited Bauer, Yehuda. A History of the Holocaust. New York: Franklin Watts, 1982. Feig, Konnilyn G. Hitler's Death Camps. New York: Holmes & Meier Publishers, 1979. Guttman, Isreal, Ed. Encyclopedia of the Holocaust. New York: Macmallin, 1990. Hellman, Petrt. The Auschwitz Album. New York: Random House, 1981. Lynott, Douglas Josef Mengele: The Angel of Death Mà ¼ller, Filip. Auschwitz: Three Years in the Gas Chambers. New York: Stein and Day,   Ã‚  Ã‚  Ã‚  Ã‚  1979. Nyiszli, Dr. Miklos Auschwitz: An Eyewitness Account of Mengle's Infamous Death   Ã‚  Ã‚  Ã‚  Ã‚  Camp. New York: Seaver Books, 1960.

Filling the Gap in My Heart :: miscellaneous

Filling the Gap in My Heart Flavia Weedn once said that â€Å"some people come into our lives and leave footprints on our hearts and we are never the same.† Recently I had a life-changing experience that narrates to that notable quote. This experience opened my eyes to a whole other part of me that I never knew about. I learned that giving second chances doesn’t always have an unconstructive outcome and that building relationships aren’t effortless. When I opened my heart I faced a lot of poignant anxiety that guided me to a blissful and rewarding ending that I am grateful for. Growing up there was always a fraction of my heart absent that I had always wanted to have fulfilled. Not having a father throughout my childhood has put a mild affect on me expressively. In my eyes, having no father for eighteen years meant that it would be too late to ever have one in my life. That emotion came to an end on the day of my high graduation when my biological father showed up on my front porch. I was absolutely stunned and soundless of words. I didn’t recognize him in any way but the reaction that dispersed through my body when I opened that door led me to know that he was my father. Why was this stranger finally deciding to see his daughter? I kept asking myself that question repeatedly in my mind until we finally got the chance to sit down and converse. He informed me that I had three half siblings which consisted of one brother and two sisters. At that moment I felt left out like as if I didn’t do my role as a big sister all their lives. The hole in my heart seemed to get deeper as he spoke until he finally confessed the real truth to why he had abandoned me for all these years. He began explaining how he had been in prison for the last fifteen years for transporting illegal drugs over the U.S border. There was no method of contacting me and if there was he didn’t want me growing up knowing that my father was incarcerated. At that moment everything seemed to make sense and I actually wanted to give this gentleman a hug and perhaps even a chance to be in my life. Once he departed all I could feel was excitement within my heart.

Descriptive VS. Narrative, You Decide Essay

Many think that narrative and descriptive styles of writing are one in the same, but they are not. Although they complement each other for a complete story; you can successfully write using one style without the other. The authors Connell, C.M. & Sole, K. define narrative writing as, â€Å"Narration is storytelling from the perspective of a narrator, and the story may be true, false, imaginary, or a combination.† (2013, chapter 6.3). When you tell a story you want your readers to experience it through your words as if they were there when it happened. Connell, C.M. & Sole, K. define descriptive writing as, â€Å"Description is a pattern of writing that can be defined as painting pictures with words.† (2013, chapter 6.4). A descriptive story leaves no detail unrevealed and appeals to all of your senses. When comparing Maya Angelou’s descriptive poem â€Å"Caged Bird† and Judy Brady’s narrative essay â€Å"I Want a Wife†, it is clear that there many similarities and differences between the two styles of writing. However, because Maya Angelou’s poem has descriptive language that appeals to your five senses, specific detail descriptions and uses figurative language to compare the unfamiliar with something more familiar it makes it a superior piece of literature. In the narrative style essay written by Judy Brady (1971), â€Å"I Want a Wife†, she uses out right sarcasm and exaggeration with a slight humorous tone. This demonstrates her stance on the unrealistic demands that were placed on women in that era. She starts off her essay stating â€Å"I belong to that classification of people known as wives. I am A Wife. And, not al-together incidentally, I am a mother† (1971). As if being a wife and a mother was almost an undesirable task to bear in life. I suppose that in the 1900 century it pretty much was to an extent. The way Brady goes on to list the expected duties of her wife, makes her sound more like a servant than anything else. She even mentions her wife performing things like party catering, financially supporting the family and goes so far as to say, â€Å"I want a wife to go along when our family takes a vacation so that someone can continue to care for me and my children when I need a rest and change of scene† (1971). Brady’s narrative essay uses a block arrangement structure, with a priority style order. Brady (1971) begins her story by stating, â€Å"Not too long ago a male friend of mine appeared on the scene fresh from a recent divorce. He had one child, who is, of course, with his ex-wife. He is looking for another wife. As I thought about him while I was ironing one  evening, it suddenly occurred to me that I, too, would like to have a wife. Why do I want a wife?† then she proceeds with an exaggerated list of tasks for her wife to fulfill. From the wife working full time, to caring for her and her children, cooking, cleaning, counseling, playing, pleasing, catering parties, shopping, planning and entertaining, all while Brady just goes to school and lives a carefree and extremely selfish life. In the descriptive poem â€Å"Caged Bird†, written by Maya Angelou in 1983, she uses her talent of vivid and eloquent writing to express her stance on being African-American and living in the United States during segregation and the Civil Rights movement. Although she never actually mentions race in her poem the metaphors that she uses makes it clearly evident. Angelou starts her poem talking about a free bird and his arrogance referring to the Caucasian race. According to Angelou (1983) in â€Å"Caged Bird†, she starts off with a free bird riding the wind’s back, and he’s floating as long as the current will take him; when he â€Å"dips his wing in the orange sun rays† and has the audacity to c laim the sky. Now when she goes on to her second stanza; she speaks about the African-American race as the caged bird. She writes, â€Å"But a bird that stalks down his narrow cage can seldom see through his bars of rage his wings are clipped and his feet are tied so he opens his trout to sing† (1983). In Angelou’s poem, she uses a dramatic order in a point-by-point type structure to describe experiences she witnessed as an African-American person living in America. One way that the descriptive is different from the narrative writing is figurative language. Figurative language is the comparison of something unfamiliar to something familiar in order to paint a clear picture. â€Å"Cages Bird† (1983) has a clear example of this in the second stanza, which says, â€Å"But a bird that stalks  down his narrow cage  can seldom see through  his bars of rage  his wings are clipped and  his feet are tied  so he opens his throat to sing.† From this quote, you can see that the bird stalks down his narrow cage like a prisoner in a cell and the bird can seldom see through his bars of rage also  refers to a prisoner in a cell. Much like how slaves were imprisoned on the plantations in the south. On the other hand, the narrative essay â€Å"I Want a Wife† does not rely on fugitive language; instead it just uses concrete language without the extra detail that appeals to the five senses. Another way descriptive writing is different from narrative writing is the use of specific detail description. It is clearly visible in the fourth stanza of â€Å"Caged Bird†. Angelou (1983) writes, â€Å"The free bird thinks of another breeze  and the trade winds soft through the sighing trees   and the fat worms waiting on a dawn bright lawn   and he names the sky his own.†   In her description of the trade winds soft through the sighing trees and the fat worm on the dawn bright lawn. However, in â€Å"I Want a Wife† Brady (1971) merely writes, but without detail. Instead she says, â€Å"I want a wife who is a  good nurturing attendant to my children, who arranges for their schooling, makes sure that they have an adequate social life with their peers, takes them to the park, the zoo, etc.†Ã‚  As you see Brady doesn’t use specific detail in her writing just simple concrete words. Another highlight to Angelou’s writing style was her use of alliteration; which is defined in Essentials for College Writing as â€Å"repetition of initial consonants in words in a series† Connell, C.M. & Sole, K. (2013). An example of her alliteration would be, â€Å"The free bird thinks of another breeze and the trade winds soft through the sighing trees  and the fat worms waiting on a dawn bright lawn   and he names the sky his own.  But a caged bird stands on the grave of dreams   his shadow shouts on a nightmare scream   his wings are cl ipped and his feet are tied   so he opens his throat to sing. The free bird thinks of another breeze and the trade winds soft through the sighing trees and the fat worms waiting on a dawn bright lawn and he names the caged bird sky his own. But a caged bird stands on the grave of dreams  his shadow shouts on a nightmare scream his wings are clipped and his feet are tied so he opens his throat to sing. You see it in the trade winds soft through the sighing trees and in his shadow shouts on a nightmare scream† (1983). With Angelou’s careful selection of words you can almost feel the pain and despair of the caged bird; as well as see the free bird floating through the air in the warm orange sunlight. Although Brady also uses alliteration she uses mostly the same words which are â€Å"I Want a Wife Who Will† (1971). Then she follows with naming a chore of some kind but mostly cooking or cleaning. In conclusion, when considering which of the two forms of literature was superior to the other, not just for personal preference. I would have to deem the descriptive style of Angelou’s writing to be a better overall polished piece of work. Not only does it provide extensive language to portray its message with detail to the most important parts of its story. Like bringing the characters to life and shining light on important social issues, but also submitting a few subtle details in the technique used to compose the text. Like alliteration and metaphors so that parts of her short poem stick out and stay with you more so than others. I believe the more magnificent and detailed the picture is that your words paint, the more impact it will have on its audience. This is something that she was well aware of, so the way Maya Angelou selected her words helped to give her audience a sense of pathos. It also helped to shine light once again on the views and opinions she felt so strong ly about in society.

Ethical Issues Involved in Non-Admittance of Financially Incapable Clients Essay

Running a service-oriented business is never easy. One has to deal with a lot of things and consider a lot of factors in order to manage the business effectively. Policies are always set for the purpose of achieving the goals of the company and at the same time, adhering to the laws of the state and contributing to the common good. Being a case manager requires knowledgeable field and relevant experience to resolve issues concerning the benefits of the clients and the company as well. A health center has the responsibility to meet the needs of its patients. Sometimes, it has to impose policies that are against the existing ones to ensure the survival and growth of the center as a business entity. The clients are needed to be carefully informed of these policies and rules because they are the ones who are directly affected when these policies take into effect. As for the ethical issues involved in the problem of a certain dialysis center, the situation calls for adherence to the set policy rules of the company, concurrently, to the ethical standards of human services professionals as is quoted from the National Organization for Human Services (2007): Human service professionals provide services without discrimination or preference based on age, ethnicity, culture, race, disability, gender, religion, sexual orientation or socioeconomic status. As a health care provider, the company must admit patients without discrimination based on different aspects. This may be suitable for health centers which are not yet in the brink of bankruptcy or closure. If the center is at a high risk of shutting down in the near future because it lacks budget and the expenses are exaggeratingly greater than the income, then non-admittance of patients who are not financially capable may be justifiable for the economic survival of the business. As a health care provider of a hemodialysis center which advocates for the patients’ needs, the best thing to do is to cut down the patients’ 3 times a week visits to once or twice a week, depending on how much they can pay. Firstly, the company must check the benefits of the insurance to cover the expenses that may be incurred, and allocate these benefits to the whole health program. The company may also offer the patients financial help through different government agencies so they can still continue with their hemodialysis. Transportation to and from other government dialysis centers may also be offered for a discounted cost or, if the company can handle it, it can be offered for free to those who are in dire need of treatment in order to sustain life even longer. A health care organization may contradict its code of ethics if the economic status and the future of the company are put at a high risk. The company may choose to impose policies that may be unacceptable to the clients but are just and reasonable for the welfare of the company. It is also reasonable for a health care professional to refuse the admittance of a certain patient having an infectious disease that will later cause severe damage to other patients’ condition, let alone cause loss of lives. In this case, the company may offer help by means of referring the client to other health care organizations specializing in that kind of disease.

Peter Pan Syndrome Essay

Peter Pan syndrome, is exactly how it sounds. It’s a disorder that is derived from the novel Peter Pan written by J.M. Barrie that defines those who appear as an adult but their actions are quite childlike. The ‘Peter Pans’ of present society â€Å"see the adult world as very problematic and glorify adolescence, which is why they want to stay in that state of privilege†, according to Humbelina Robles Ortega, professor of the Department of Personality, Evaluation and Psychological Treatment of the University of Granada and an expert in emotional disorders. Although it can affect both men and women it is often seen in the male population. The syndrome is developed through environmental factors, and cannot be genetically inherited. â€Å"What causes Peter Pan syndrome?†, you may ask. According to top psychologist, it is do to overprotective parents. What this is exactly is that the parent is so overprotective that it does not allow the child to have their own life experiences to grow up and learn on their own, so the â€Å"child† is in need of constant parenting. Dan Kiley, who defined Peter Pan syndrome in 1983, also suggests behind every â€Å"Peter† there is a â€Å"Wendy†. Thus creating the term â€Å"Wendy syndrome†, which is used for women who shadows their companions as a motherly figure. Women with â€Å"Wendy syndrome† The consistent parenting figure in the person’s life with PPS, Peter Pan syndrome, never gives them a chance to grow up. The typical PPS victim experienced a great deal of permissiveness in his upbringing. This led to a lack of self-discipline, demonstrated by laziness and irresponsibility, along with the inability to learn how to control their emotions. PPS may be diagnosed once the person begins to show symptoms and signs. Certain symptoms are outbursts of emotion, expressing anger to the point of wrath, happiness that turns into extreme panic, frustration that leads to self-pity and/or depression, and they always feel guilty. The use of anger is used to push the person away that is trying to push reality upon them. People diagnosed with this also show difficulty relaxing and can be really undependable considering their childlike characteristics. They are also narcissistic with dependency and manipulation tendencies. Basically, this syndrome characterizes the personality of an immature person and also includes narcissistic behavior. Another serious problem people with Peter Pan syndrome have is developing relationships. Referring back to the person’s relationship with their parents, men often find themselves fixated on their mother. Usually because of their fixation with their mother, this is when they develop feelings of anger and guilt due to their conflicting feelings for their mother. The relationship with the father is at odds since the person diagnosed believe his love and approval is off limits. The hang up on their mother is what will cause difficulty in future relationships. Individuals with this syndrome have a hard time building relationships with peers. As a result they become depressed and feel desperately alone in their attempt to belong. They often don’t fix the problem though because their solution to any problem is to ignore the issue and until it disappears. Most people, especially men, with this diagnosis cannot have a real connection with friends because they believe they can only be bought. When they do get friends, they often ‘drag their feet’ and cause a delay when hanging out because they share characteristics of the condition called narcissistic personality disorder. Males with PPS have trouble keeping a love life as well. They tend to become easily extremely jealous and exhibit violent outbursts. If the woman tries to assert her independence, the male becomes easily provoked to fits of anger. They fear if the woman asserts their independence, then they’ll appear weak and not like a man in front of friends. This often causes the male to refuse to share feelings. This may result to having difficulty expressing love, especially when it comes to being sensitive. Men often pick younger women to have relationships with because that way they don’t have to worry about responsibility such as settling down and having a family. People with the disorder could live a normal life. There is no physical or brain function change for those with this disorder. It may take energy from their partner, but with dedication they could show them having a committed relationship can be worthwhile too. If their partner begins to suffocate them then they’ll scare them off, so it’s better to give them their own space. If it is a man, then make sure they still get their â€Å"man cave†. As long as both partners are understanding of the person’s needs with PPS then it’ll work out. The only thing that could stop them from having a bad life would be the narcissistic characteristics of Peter Pan syndrome. They tend to be absorbed with imaginative comfort in their minds which attracts them to introspection. This leads them to be imprisoned by childhood fantasy, not the realities and difficulties of life that they need to overcome. In an attempt to avoid the realities of life, it could cause them to use prohibited drugs and abuse alcohol in an attempt to escape the obstacles of life. The only major complication of Peter Pan Syndrome for individuals having the disorder is not being able to build strong relationships. However, they remain unsuccessful at facing fears and responsibilities, and may also acquire other psychological disorders. According to research, people having Peter Pan Syndrome have very low self-esteem and are unmotivated leaving them feeling depressed. Individuals having Peter Pan Syndrome do not usually exhibit the self-confidence, motivation and determination that are keys for being successful. Treatment for Peter Pan syndrome is uncertain. Peter Pan syndrome is still unrecognized as a mental disorder by the American Psychiatric Association and WHO, which is why there is no specific treatment. There are therapies such as the wilderness therapy, which covers psychodrama, cognitive behavioral therapy, strength-based therapies, solution-focused therapy, trans-personal counseling, and family therapy. There is other treatment modalities as well, such as: The Healing Sound of Silence, Embracing The Twelve Step Philosophy, and Transforming Into An Effective Adult. The Healing Sound of Silence helps the individual keep away from refocusing their addiction on something else such as: watching TV, computer games, drugs, etc. Instead, they put the focus on themselves and their issues in an attempt to get their life back on track. It allows them to learn the basics on how to face the real problems of life. The Twelve Step Philosophy is a camping therapy. It’s a twelve-step program that helps them recognize the importance of a support system. They learn that every individual has a role and purpose. They also learn self care. The transformation into an effective adult is when the Peter Pan-like person begins taking responsibilities. Even though there is no established cure for the disease, the only time that the person with Peter Pan Syndrome is treated is when the individual shows willingness and awareness of their disorder. Since Peter Pan Syndrome is a disorder caused by factors during childhood, any prevention measures should be directed at parents and their awareness on how to raise a child. Parenting discussions should be organized, especially for teenage parents so they are aware of techniques to teach their children about responsibilities. Also, the environmental factors still need to be considered when raising a child. The right role models should always be around as well for positive influence.