The Lottery free essay sample

The Lottery by Shirley Jackson is a short story about a small town and their unique summer tradition. This stories thematic element is conformity and rebellion, showing a clash between two well-articulated positions in which a rebel, on principle, confronts and struggles with established authority (Abacarian and Klotz, 289). Jacksons short story caught my attention through her suspenseful structural technique, and incorporation of a serious, seemingly absurd, event in a nonchalant manner. Mr. Summers, who devotes his time to running civic activities, runs this event very year on June 27th. The children are always the first to assemble, innocent to the severity of the event that is about to occur. The head of the household each picks a piece of paper out of a black box, and keeps it sealed until everyone has picked. At the same time all of the men open their papers, and whoevers family has the paper with the black dot has been selected. We will write a custom essay sample on The Lottery or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This year, it was the Hutchinson family. Now, the paper with the dot is placed back in the box along with more blank slips to equal the amount of people in the family. They each pick, and the person who picks the lack dot is the winner, who then gets stoned by the town. Until the very end of the short story the reader is very much unaware of the situation and why this lottery is taking place, which is one reason I picked this story. Suspense in a story is one of my favorite elements and always keeps me wanting to read in order to find out what happens. Through most of the story Jackson shows the town quite cheerful and happy, but she begins to hint towards a dramatic event with statements such as a sudden hush fell on the crowd Oackson,342), l wish theyd hurry. I wish theyd hurry Oackson, 343), and a long pause, a breathless pause Oackson, 343). Once I realized what the point of the lottery is, I quickly thought back through the story and realized how apathetic she was towards this event. Throughout the course of the story, Jackson showed many of the characters acting very casual and carefree, even though one of their towns members was about to be stoned. I liked the way Jackson incorporated the idea of stones with the children in the beginning of the story. This makes the reader originally question its relevance and shows the innocence of youth. She then follows later with the elderly man stating that he had been at these lotteries for seventy-seven years, which showed the town being used to the tradition and show normal it was to the society, and how it only negatively affects the person who won and their family. The characters discuss how many towns have gotten rid of this tradition, and Old Man Warner states Nothing but trouble in that,, Old Man Warner said stoutly. Pack of young fools0ackson, 342). This displays the theme of conformity and rebellion, since the younger generations want to get rid of the tradition, and the older enerations with more power over the society believe it is for the best. Even the death of an individual in their town they say is necessary and tradition, which I found astonishing. oliday atmosphere, which concludes with a horrific event. The holiday atmosphere is used to diminish the immortality of the event, but the author successfully uses the happiness to add suspense to the tradition and add a dark twist to the severity of it all. Overall, the suspense positively adds to the structure of the story and the casual aspect of the stoning and death of a citizen follows the theme of conformity and rebellion. The lottery free essay sample Shirley Jackson was a devoted mother and writer. Jackson didn’t fit in well in North Bennington, and the town likely served as the setting for the New England town portrayed in â€Å"The Lottery. † â€Å"The Lottery† caused outrage and controversy when it appeared in the New Yorker in 1948, but many critics now consider it to be Jackson’s most famous work. Jackson was sometimes thought to be a witch because of her interested in witchcraft and black magic. Almost all of Jackson’s work is reflects horror, hauntings, witchcraft, or psychological unease. She also struggled with both mental and physical illnesses as an adult. Unlike other writers, she found the writing process pleasurable. â€Å"The Lottery† starts off in a town on a normal day with children going around and collecting rocks. The men of the households are called forward to a wooden box to draw slips of paper. When one of the men sees that he has the black dot on his slip, his wife immediately starts to argue with how the drawing wasn’t fair. We will write a custom essay sample on The lottery or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The family is brought to the stage where they are to draw their slips of paper. Tess (Mrs. Hutchinson) draws the paper with the black dot and is taken to the center of the town where the town’s people take their stones that the children collected earlier that day. As the villagers close in to primarily take Tess’s life, all you can hear are her terrified shrilling screams. Shirley Jackson in her work â€Å"The Lottery† reveals the corrosive factors that result in our blind acceptance of morally questionable traditions that cause social paralysis. â€Å"The Lottery† starts off as a normal day in the village â€Å"it was clear and sunny with the fresh warmth of a full-summer day† (Jackson 1). This is ironic because it starts off with this allusion of an enjoyable day but really by the end they end up killing one of their own villagers. Jackson does this to create a less serious atmosphere and reflect the attitudes of the community. Instantly, the boys are collecting rocks used to kill the lottery winner at the end of the story. This is an annual thing that the kids do because they have been raised and taught to do so. Because the kids are gradually and systematically exposed to these series of provoking objects and situations, they have become familiar with their actions making it an annual â€Å"game† for the kids (Linz 1). It has become a â€Å"game† for the kids because in the story it states that, â€Å"they gather together quietly for a while before they broke out into boisterous play† and that they â€Å"find the smoothest and roundest rocks to stuff in their pockets. † Because the kids are repeatedly exposed to this violence it diminishes the negative affect that was once upon them. They can no longer see it as wrong or feel remorse. They blindly accept this task thats given to them every year and don’t question it. The constant exposure to violence results in less physiological reactivity to other violent actions going on around them (Linz 1). The killing of the villagers is the violence going on. Collecting stones has become a ritual that they believe is right, because it is what they have been raised to do, even though it is wrong. They are just kids and haven’t been taught that it is morally wrong to be killing friends and family. An example is at the end of the story when Mrs. Hutchinson’s son was handed a few pebbles to throw at his own mother and didn’t hesitate. When they are repeatedly exposed to violence they are less depressed and enjoy the material more with constant subjection (Linz 2). â€Å"Both beamed and laughed (Jackson 6). † This shows how they still find joy in the situation even though they are about to kill a member of their family. The story goes on to talk about the families that are attending this so called lottery. The women are described as â€Å"housewives that gossip† (Jackson 1) and aren’t as authoritative as the men. While the boys are all collecting the stones, the women are â€Å"standing aside talking among themselves. † In the story â€Å"the women began to call their children, and the children came reluctantly, having called four or five times. † When their father calls to them â€Å"they came quickly† (Jackson 1). It is as if their mothers hadnt even said anything. This shows how the men are portrayed as the head of the house and they women more as just the â€Å"housekeeper. † Their voices are not heard in this part of the story and neither at the end when Mrs. Hutchinson claims that, â€Å"It wasn’t fair† and no one does anything about it but continues with the rest of the lottery. Women have been known to rarely work outside the house and live their lives caring for their husbands and children while taking care of their home. Most males are prevailed as the dominant gender. The women are seen on a lower status (Gender Prejudice 1). The lottery seems to be run mostly by the men of the town. They are the ones that are in charge of the black box and most of the ceremony. In the story the women are more resistant to the lottery while the men are the ones in control of it. This results in social paralysis of the town because no one wants to change how the lottery is run or who it’s run by. When its time for the drawing, Mr. Dunbar is unable to draw so because he and his wife don’t have kids the â€Å"Wife draws for the husband† (Jackson 3). This all goes back to the role of the men and women in the village. The women are to produce many children so that it gives their family a better chance of surviving if their spouse is chosen in the first round (Oehlschlaeger 1). Men are the ones that go out and prevail in the business world while their wives stay home all day. When Mrs. Hutchinson arrives late she makes the statement that she â€Å"Thought my old man was out back stacking wood† and that she â€Å"Wouldn’t have me leave m’dishes in the sink (Jackson 2),† implying that her husband was doing the hard labor out in the yard while she was inside doing dishes. They mention that most of the ritual has been forgotten over the years. â€Å"The original paraphernalia for the lottery had been lost long ago (Jackson 1). It has become a habit that no one wants to stop. The lottery has become a social paralysis over time, not allowing anyone to step up and want to change or stop what the lottery is doing to their village. No one questions why they still do it and no one even really knows why they do it in the first place. It has lost its significance over the years and become a yearly act that no one has tried to stop. They don’t want to make a new box because â€Å"No one wanted to upset even as much tradition as was represented by the black box (Jackson 1). Tradition is a belief that has been passes down from generations, just like in â€Å"The Lottery. † Traditions are passes on to gain that sense of continuity and bonding through each other. They are supposed to create that special connection between the families and in this case the town. That’s not what it does though, No one knows the significants of the lottery anymore and no one questions either. Old Man Warner says, â€Å"Pack of crazy fools† to the people that want to give up the lottery. They think that breaking this time-honored tradition would result in them â€Å"living in caves† (Jackson 4). Traditions carry a sense of social and cultural patterns (Tradition 1), such as drawing the paper from the box and having the men draw first then the family. Even though â€Å"So much of the ritual had been forgotten or discarded (Jackson 2),† they still keep that cultural sense to it. The reverence regularly provided in tradition indicates that people follow it willingly even if they don’t know why. â€Å"The people had done it so many times that they only half listened to the directions. † People follow tradition unconsciously because it’s what they are taught to do. This is their blind acceptance of the lottery and social paralysis of not wanting to change what they have continued to do for numerous years. Traditions are invoked to preserve the sanctity of the past family rituals. Societies keep traditions for social connectedness and memories (Tradition 3). Throughout the story, â€Å"The Lottery,† Shirley Jackson uses harsh examples of how the village blindly accepts their morally questionable traditions resulting in social paralysis. They don’t want to change anything about the lottery even though most of the significance has been lost over the years. There is evidence throughout the story that shows how the people blindly accept what they are doing to their town and do it without question. This all demonstrates how society never changes or grows resulting in the social paralysis of the story. Their is social paralysis going on all around the world. Even in Pakistan there are people refusing to act upon the issue of suicide happening at large rates ( Poverty and Social Paralysis. ) The lottery is just an example of how some societies refuse to change even though what they are doing needs to or should be stopped.

The Freedom Charter Called for Equality in South Africa

The Freedom Charter Called for Equality in South Africa The Freedom Charter was a document ratified at the Congress of the People held at Kliptown, Soweto, South Africa in June 1955 by the various member bodies of the  Congress Alliance. The policies set out in the Charter included a demand for a multi-racial, democratically elected government, equal opportunities, the nationalization of banks, mines, and heavy industries, and a redistribution of land. Africanist members of the ANC rejected the Freedom Charter and broke away to form the Pan Africanist Congress. In 1956, following extensive searches of various homes and confiscation of documents, 156 people involved in the creation and ratification of the Freedom Charter were arrested for treason.  This was almost the entire executive of the African National Congress (ANC), Congress of Democrats, South African Indian Congress, Coloured Peoples Congress, and the South African Congress of Trade Unions (collectively known as the Congress Alliance). They were charged with high treason and a countrywide conspiracy to use violence to overthrow the present government and replace it with a communist state. The punishment for high treason was death. The Freedom Charter and Clauses We, the People of South Africa, declare for all our country and the world to know that South Africa belongs to all who live in it, black and white, and that no government can justly claim authority unless it is based on the will of all the people. -The Freedom Charter Here is a synopsis of each of the clauses, which list various rights and stances in detail. The People Shall Govern: This point included universal voting rights and the rights to run for office and serve on governing boards regardless of race, color, and sex.All National Groups Shall Have Equal Rights: Apartheid laws will be set aside, and all groups will be able to use their own language and customs without discrimination.The People Shall Share in the Countrys Wealth: Minerals, banks, and monopoly industries would become government-owned for the good of the people. All would be free to ply any trade or profession, but industry and trade would be controlled for the well-being of the whole people.  The Land Shall Be Shared Among Those Who Work It: There will be land redistribution with assistance to peasants to farm it and an end to racial restrictions on ownership and freedom of movement.  All Shall Be Equal Before the Law: This gives people rights to a fair trial, representative courts, fair imprisonment, as well as integrated law enforcement and military. There will b e no discrimination by law for race, color, or beliefs. All Shall Enjoy Equal Human Rights: People are granted the freedom of speech, assembly, the press, religion, and education. This addresses protection from police raids, freedom to travel, and abolishment of pass laws.There Shall Be Work and Security: There will be equal pay for equal work for all races and genders. People have the right to form unions. There were workplace rules adopted including a 40-hour work week, unemployment benefits, minimum wage, and leave. This clause eliminated child labor and other abusive forms of labor.The Doors of Learning and Culture Shall Be Opened: This clause addresses free  education, access to higher education, ending adult illiteracy, promoting culture, and ending cultural color bans.There Shall Be Houses,  Security  and Comfort: This gives the  right to decent, affordable housing, free medical care and preventive health, care of the aged, orphans, and disabled.Rest, Leisure and Recreation Shall Be the Right of All.There Shall Be Peace and Friendship: This clause says we should strive for world peace by negotiation and recognition of rights to self-government. The Treason Trial At the treason trial in August, 1958, the prosecution attempted to show that the Freedom Charter was a Communist tract and that the only way it could be achieved was by overthrowing the present government.  However, the Crowns expert witness on Communism admitted that the Charter was a humanitarian document that might well represent the natural reaction and aspirations of non-whites to the harsh conditions in South Africa. The main piece of evidence against the accused was a recording of a speech made by Robert Resha, the  Trasvaal  Volunteer-in-Chief, which appeared to say that volunteers should be violent when called upon to use violence. During the  defense,  it was shown that Reshas viewpoints were the exception rather than the rule in the  ANC and that the short quote had been taken completely out of context. The Outcome of the Treason Trial Within a week of the trail starting, one of the two charges under the Suppression of Communism Act was dropped. Two months later the Crown announced that the whole indictment was being dropped, only to issue  a new  indictment against 30 people- all members of the ANC. Chief Albert Luthuli and Oliver Tambo were released for lack of evidence. Nelson Mandela and Walter Sisulu (ANC secretary-general) were among the final 30 accused. On March 29, 1961, Justice FL Rumpff interrupted the defense summation with a verdict. He announced that although the ANC was working to replace the government and had used illegal means of protest during the Defiance Campaign, the Crown had failed to show that the ANC was using violence to overthrow the government, and  were therefore  not guilty  of treason. The Crown had failed to establish any revolutionary intent behind the defendants actions. Having been found non-guilty, the remaining 30 accused were discharged. The Ramifications of the Treason Trial The Treason Trial was a serious blow to the ANC and the other members of the Congress Alliance. Their leadership was imprisoned or banned and considerable costs were incurred. Most significantly, the more radical members of the ANCs Youth League rebelled against the ANC interaction with other  races  and left to form the PAC. Nelson Mandela, Walter  Sisulu,  and six others were eventually given a life sentence for treason in 1964 at what is known as the Rivonia Trial.

Small and Medium Enterprises Essay Example | Topics and Well Written Essays - 1250 words

Small and Medium Enterprises - Essay Example OECD (2009) in one its recent reports states that SMEs happen to be key generators of employment and income while driving the innovation and growth potential. In the OCED area half of the labour force has been employed by the SMEs only. Figures of UK employment indicate that out of 4.7 million business establishments in UK 99.3 percent were small firms with about 50 employees, while only 0.6 percent firms were there with 50-249 employees. With globalisation, the management of SMEs have now started giving more thought towards the viability of the venture in the long-term before making strategic decisions for acquiring different types of resources. The global financial crisis has also impacted the functioning of this sector quite adversely, because they do not have the desired backup of resources, which is available to the larger enterprises. While on the one hand many multinational enterprises have started leveraging the economies of operation in different regions or countries the SME s are bound to look for ways to contain the damage within the limited areas of their operation. While it is believed that even under normal circumstances, SMEs require specific policies and programmes for their survival and growth, under the global financial crisis, it appears all the more crucial that they are in a position to find out a friendly government. While on the one hand the government wishes to have more investment from abroad, thus facilitating the MNCs entry into the country, on the other the safeguard of SMEs interests happens to be a major political issue in the country. Definition Though SMEs exist in good numbers everywhere around the globe, but there is no uniformity on the definition of SME because of practical considerations. Each country has different classifications of SMEs. Some countries define SMEs based on the number of employees, while others depend on the value of the assets. In general, the lower employment limit for a small enterprise is between five to ten workers and the upper limit is between 50 to 100 workers. Similarly the upper limit for a medium enterprise is usually set between 100 and 250 employees. However, it is difficult to adopt one definition of SMEs in all the countries, because the state of the SMEs also depends on the size of the markets or the economy in which they are operating. For example, a firm with 50 employees in the USA would be considered smaller (relative to the size of the U.S. economy) than a firm of this size in Bolivia. In UK, sections 382 and 465 of the Companies Act 2006 define SME based on the turnover and numbe r of employees1. A company with a turnover of not more than 3.26 million and not more than 50 employees is considered a small company and a company with turnover of not more than 25.9 million, with not more than 250 employees is termed as medium sized company. Importance of SMEs Small and medium enterprises (SMEs) play an important role in a nation's economy. They are resources for innovation and they provide a wide base of employment. In addition, SMEs are the most essential sector for a healthy dynamic market economy. Chew

Automotive component Assignment Example | Topics and Well Written Essays - 1500 words

Automotive component - Assignment Example It is part of the wheels of the machine which offer a lot of advantages in the automobile ensemble, as well as within the auto industry in general. The wheels make the automobiles run, and the tires are the coverings of the wheels to make the ride pleasant. They protect the total ensemble from crumbling into pieces when they are used. What are tires ? Tires are parts of automobile that provides the coverings for wheels that is used for the general locomotion of the whole machine. They are black donut like forms generally made up of rubber and other complex materials. Tires make the automobiles steer, brake and corner easily along the road. The presence of tires makes the ride comfortable and safe. Tires must be durable and they make the automobiles last for long time. What are Tires Made of? Tires are products of engineering technology mostly made up of rubber. Rubber compounds come from polymers such as Natural Rubber, Isoprene Rubber, Styrene Butadiene and others. They are mixed wi th softeners, reinforcement materials and other various chemicals. Mostly, natural rubber coming from rubber trees are the preferred materials used to manufacture tires. Rubbers are the most suitable materials for tires because they have high tear strength, wear resistance, impact resilience, and low heat generation. In order for the rubbers to achieve such characteristics, they are subjected to heat and pretreated with various chemicals. The rubber materials are enhanced with substances such as waxes and antioxidants. These substances protect the rubber from aging and wearing caused by heat, ozone and deflection. Tires are structured with steel cords to provide reinforcement and strong body. These steel cords have high level of carbon content to assure that the tires would have superior tensile strength with high modulus of elasticity in the entire length. The total performance of tires depends upon the construction of these cords to assure that tires are durable and would last a l ong period of time (Tire Materials, n.d). What are the design parameters of tires? Tires look simple from the outside, but they are actually mixtures of various materials processed and designed through sophisticated equipment and facilities. They are intricately formed and manufactured so as to make them durable, flexible, and make them last long. There are many parameters in the design of tires to consider them as those having high quality. Tires are designed with tread, beads and sidewalls. Treads are the patterned and molded surfaces that come in contact with the road surface. The body and sidewalls gives the shape of the tire and the rubber covered beads embedded with metals and wires holds the wheel tires. The tread depth is the parameter that shows the wear and tear of the tire. It can be measured through the difference of the top of the rubber tread with the bottom of the deepest grooves of the tire. The tread wear percentage is calculated for the remaining usability of the e ntire tire. Tires have maximum load. The load of the tire is related to the overall size and diameter of the tire. Tires with higher loads are considered to have stronger internal construction. Tires are also marked with their allowable inflation pressure for the general safe operation for tires with specific load ratings. Every tire has an allowable recommended inflation pressure

Apple Financial Analysis Paper

Apple Financial Analysis Paper Apple Inc. is a unique company in the personal entertainment sector. It has been loyal to its design and marketing strategy over the past 33 years and has been able to position itself as a cult brand that is known worldwide for its innovative and market leading business operation. Steve Jobs, CEO of Apple Inc. once said: A lot of companies have chosen to downsize, and maybe that was the right thing for them. We chose a different path. Our belief was that if we kept putting great products in front of customers, they would continue to open their wallets (Warner, 2009). It is this attitude and the provocative but entertaining way the company introduces new products and presents itself to the public that made me want to have a look behind the scenes and into their finances. Background Apple Computer Inc. was founded in 1977 in the United States, in Cupertino, California and renamed to Apple Inc. in 2007 to display its comprehensive product portfolio (Datamonitor, 2010). Today Apple Inc. and its subsidiaries (from here referred to as Apple) operate in the wide field of personal entertainment. This includes designing, producing and promoting a variety of hardware products such as personal computers, mobile communication and media devices, and portable digital music players (Apple Inc., 2010, p. 1) as well as software solutions and services around its products. Over the past 3 years the company has raised its resources for research and development leading to expenses of $1,109 million in 2008, $1,333 million in 2009 and $1,782 million in 2010, a total increase of 60% (2008 to 2010). As a result Apple launched several new and revolutionary products such as the iPhone in 2007, the time capsule software in 2008, a new edition of the iPhone in 2009 and the iPad in 2010 which have led to a sustained success that reflects in the financial statements of the recent years (Datamonitor, 2010, p. 9): In the fiscal years 2008, 2009 and 2010 ending in September of each year Apple increased its revenue by 14,4% to $42,905 million (2008 to 2009) and thereafter by 52% to $65,225 million (2009 to 2010). The companys net profit was $6,119 million, $8,235 million and $14,013 million in 2008, 2009 and 2010 which resembles an increase of 34,6% (2008 to 2009) and 59% (2009 to 2010). The introduction of the iPad, where 300,000 pieces have already been sold on its launch day, April 3rd 2010, and 7,458 million pieces since its launch (Apple Inc., 2010, p. 33) as well as the new release of the iPhone and the third-party offers in the iTunes Stores being music and electronic book downloads are mainly responsible Apples recent success (Dowling, Press Release, 2010). In order to gain a deeper understanding of the effects of the end of year financial results for Apple and its past and future development a critical analysis of its financial statements has been conducted and is presented hereafter. Analysis The critical analysis of the financial statement of Apple includes the general comparison of Apples main financial influencing factors and secondly a ratio analysis which will provide an in depth audit of the financial performance and its effects on the company. Main financial influencers The main influencing factors of Apples financial statements are the revenue, operating profit, net profit, cost of sales and earnings per share. These indicators show the overall financial performance of the company. The overview given in Table 1 (Refers to Appendix V) highlights the superior performance of the company from 2008 until 2010. Apple Inc. is an American based company, which is why the figures are expressed in USD and in the following table in $ million except for the earnings per share, which express the per share amount. Apples financial results are a good indicator for the economys progressing recovery from the financial crises of the recent years. The above-average rise of Apples revenue and profit are the result of its investments in product developments which have met the needs and wants of the target markets. The image of the company was strengthened by its very good sales performance which was influential for the rise of earnings per share. The great increase for Apples costs of goods sold result from the development and production of the iPad, which will also be visible in the result of the financial year ending September 2011, as well as the development and production of the new release of the iPhone. Ratio Analysis A ratio analysis is used to express how the figures in the financial statement relate to each other and by interpreting the ratios to explain how the figures affect each other and the companys development and performance (Dyson, 2010, p. 219). Comparisons of the figures are made within Apples own performance over the past financial years and where appropriate the figures are compared to two Apples competitors. For this critical analysis the competitive companies are Dell Inc. since they compete within the personal computer segment and Microsoft, who are one of Apples main competitors in the computer software sector (Datamonitor, 2010, p. 27). It shall be mentioned that currently there is no other company which provides a similar product portfolio as Apple. Therefore no absolutely satisfactory industry comparison can be made for the ratio analysis but indications on the positive or negative trend on the figures can be made. Liquidity ratios Liquidity ratios allow the assessment of the amount of cash which a company has access to from its own resources within the next twelve months. The two ratios which are put into one context are the current ratio and the quick ratio (Table 2 Refers to Appendix I). The norm result for the current ratio is 2:1 (Hendricks, 2010, p. 6). The higher the current ratio, the more liquid resources are available for the company to pay its short term debts. The current ratio for Apple was higher in 2009 but is still within the industry norm in 2010. By reducing the stock, the quick ratio is considered a more reliable statement of a companys liquidity. A ratio of 1:1 accounts as safe. This again has been greatly outperformed in 2009 and slightly decreased towards 2010 which indicates on Apples good ability to turn assets into cash quickly. The overall reduction of both ratios in the Financial Year 2010 (FY 2010) can be traced back to the fact that the companies liabilities have increased due to RD, production and retail store investments. Profitability Ratios Profitability ratios calculate the earnings a company generates in relation to the expenses and costs it has during the financial year. An increase of the value of a profitability ratio indicates that a business performing well. In order to interpret the companys performance a comparison to two competitors in Apples operating environments has been drawn. Apple has invested in its fixed assets by expanding its retail segment which explains the slight decrease in return on gross assets (ROA). As financial analysts state a ROA should not undergo 5%, Apple is in a very good position with an ROA of 24.66%. (Table 3 Refers to Appendix II,A,B). A high return on shareholder equity (ROE) expresses a companys effective employment of stakeholder investments and in return high earnings for the stakeholders. The figures show that Apple has been able to invest more effectively in FY2010. But the company comparison reveals that even with a great loss in ROE for Dell in 2010 it can compete with Apples performance. Where as Microsofts ROE with 40.6% is much higher. However since the ROE should be interpreted in relation to the debts, and Apple only has short term debts which the company covers quickly, the investment strategy of Apple can be considered as benefiting for both the company and the shareholders. Apples gross ratio decreased in FY2010. This is due to the less efficient use of its fixed assets in raw material and manufacturing. The company comparison shows that Apples gross ratio is at a high percentage a positive indication for profit that is confirmed in Apples overall results. The figures of Apples profitability ratios in relation to its competition display Apples ability to manage its investments and sales lucrative. Efficiency Ratios Efficiency Ratios express the ability of a company to use its resources profitably. An increase of the ratio figures over the years show an efficient management of resources. (Table 4 Refers to Appendix III). The rate of stock turnover (ROST) can be described as the number of times the stock is being replaced per year. A high ROST show the efficient investments and a low ROST can be an indicator stockpiling and poor sales. Since Apples sales have greatly increased in FY2010 the decrease in ROST of 33% from FY2009 to FY2010 most likely result from inefficient stockpiling. Speculations can be made that a too high prognosis on iPad sales in combination with a lower sales rate of iPods may have led to an increased inventory level. The fixed asset turnover (FAT) has decreased by 27% in FY2010 which means that Apple was less successful in using its fixed assets to generate sales. The reduction in FAT is the result if Apples investment in its retail branch and therefore an increase of fixed assets. While the ROST and FAT are decreasing naturally the cost of sales ratio (COS) will increase. Apples has more money tied up in its fixed assets and was not able to handle its stock as efficient as in recent years. The debt ratio expresses the percentage of assets which are financed by debts. Apple only has short term liabilities and no long term debts (Apple Inc., 2010, p. 27). Even though the short term debts have increased to 36.43% which Apples should reduce over the coming financial periods 63.57% of Apples assets are covered by equity. The risk for Apple therefore is low. Investment Ratios This part of the ratio analysis helps to judge how remunerative a potential or existing investment is or might be (Table 5 Refers to Appendix IV). Apple does not pay dividends per share to its shareholders explaining the dividend yield of $0.00. Therefore the company has more financial resources to reinvest in its business and the development of its products to maintain a peer position in the market. The earnings per share (EPS) allot the profit of a company to its number of shares and therefore indicating on the companys overall profitability. Apples EPS increased by 67% to $15.41 in FY2010 which relates to the nearly 60% higher net profit in 2010. It also reveals an increase in investment in the companys shares which most likely result from Apples positive consumer and investor awareness through the introduction of its new product developments. A high price/earnings ratio (P/E) describes the high demand of the shares and therefore the confidence of investors towards a positive future of the company. With the high increase in EPS the P/E has risen as well. Apples market price per share ($) tradedÂÂ  at 14.76x the EPS of $15.41. Over the past years Apple has proven to be a lucrative company to invest in and it is likely that this trend continues for the following financial year. Impact of current event since last balance sheet The publishing date of Apples recent annual financial report is the 25th September 2010. Since then Apple has introduced a new developments of its MacBook, the MacBook Air, a thinner and more powerful version of the Apple laptop (Dowling, Press Release 2, 2010). This will affect the sales of the iPad since it can be seen as a competitive product and it is likely to increase Apples stock turnover ratio because it is an additional product in the companys range. But at the same time Apple has made a move to stay competitive in the personal computer sector and it is likely that the company will increase its total revenue until the next financial report. Conclusion and recommendations Financially the fiscal year 2010 was a very successful year for Apple. The company has increased the investments in research and development of new products and its retail branch. This has led to the launches of the iPad and the new iPhone generation and has brought the focus of public attention to the company enhancing its image and increasing its desirability in the minds of shareholders and investors. Apple has increased its revenue by more than 50% and is taking a leasing position in the personal computer market despite the intense competition and price sensitivity of the consumers. The software and online services Apple is offering through third parties, such as the e-books have gained popularity. A negative affect has been recognized when analyzing Apples efficiency in using its resources. The stock turnover decreased compared to the previous year which affected the cost of sales and fixed asset turnover. It is recommended to continue the trend of high investments in research and development as this is a key success factor for Apple to be one step ahead of its competition. Additionally the service offers though third party suppliers in the range of music, e-books and applications for the mobile phones should be kept up, as they increase the popularity of Apples products. Furthermore Apple could compensate the negative effects of the decrease in stock turnover by introducing improvements in its marketing and promotion efforts to boost sales.

Robert Frost :: essays research papers

Robert Frost Robert Frost (1874-1963) was one of the finest of rural New England's 20th century pastoral poets. Frost published his first books in Great Britain in the 1910s, but he soon became in his own country the most read and constantly anthologized poet. Frost was awarded the Pulitzer Prize four times. Robert Frost was born in San Francisco, California on March 26, 1874. His father, a journalist and local politician, died when Frost was eleven years old. His Scottish mother resumed her career as a schoolteacher to support her family. The family lived in Lawrence, Massachusetts, with Frost's paternal grandfather. In 1892 Frost graduated from a high school and attended Dartmouth College for a few months. Over the next ten years he held a number of jobs. In 1894 the New York Independent published Frost's poem "My Butterfly" and he had five poems privately printed. In 1895 he married a former schoolmate, Elinor White; they had six children. Frost worked as a teacher and continued to write and publish his poems in magazines. From 1897 to 1899 Frost studied at Harvard, but left without receiving a degree. He moved to Derry, New Hampshire, working there as a cobbler, farmer, and teacher at Pinkerton Academy and at the state normal school in Plymouth. In 1912 Frost sold his farm and took his wife and four young children to England. There he published his first collection of poems, â€Å"A Boy’s Will† (1913) followed by â€Å"North Boston† (1914), which gained international reputation. The collection contains some of Frost's best-known poems: "Mending Wall," "The Death of the Hired Man," "Home Burial," "After Apple-Picking," and "The Wood-Pile." After returning to the US in 1915 with his family, Frost bought a farm near Franconia, New Hampshire. He taught later at Amherst College (1916-38) and Michigan universities. In 1916 Frost was made a member of the National Institute of Arts and Letters. In the same year appeared his third collection of verse, â€Å"Mountain Interval†, which contained such poems as "The Road Not Taken," "Birches," and "The Hill Wife." Frost's images - woods, stars, houses, brooks, - are usually taken from everyday life. With his down-to-earth approach to his subjects, readers found it easy to follow the poet into deeper truths, without being burdened with pedantry. In 1920 Frost purchased a farm in South Shaftsbury, Vermont, near Middlebury College. His wife died in 1938 and he lost four of his children.

Filipino People and Beauty Salon

Mario Bellatin’s Beauty Salon, translated elegantly from the Spanish by Kurt Hollander, is a strange and beautiful parable about human bodies living and dying on the fringes of society. The brevity of Bellatin’s novella is deceptive—in just sixty-three pages, the story of this unnamed narrator, a cross-dressing, homosexual hair stylist who turns his beloved beauty salon into a hospice for victims dying of a mysterious plague, prompts us to consider our collective attitudes toward, and treatment of, the human body—in illness, in death, in poverty, and in opposition to dominant conceptions of sexual behavior.Bellatin’s narrator has become the lone caretaker for men (only men are welcome here) dying of a plague that has stricken his unnamed city. â€Å"The Terminal,† as his beloved former beauty salon for local women is now known, has become the last stop for those affected by the plague. As the disease ravages the city, leaving its victims to d ie alone in a society than shuns them, at risk of attack from the predatory Goat Killer Gang, the Terminal offers precious refuge.Curiously—and this is what makes the novella so compelling—the narrator is more concerned with describing the tropical fish he houses in the elaborate aquariums of the hospice-turned-salon than he is with the hospice itself or those he cares for within it. This obsession is a significant part of the structure of the novel: the narrator reluctantly provides information about the daily events of the Terminal in asides that distract him, to his annoyance, from the aquarium, but which he still feels compelled to offer.The narrator’s hesitance, and his unusual priorities, make reading Beauty Salon a particularly enigmatic experience. Bellatin subverts attempts to understand his character’s motivations and psychology by making this psychology opaque to readers. This deliberate opacity prevents the kind of understanding many readersâ €”particularly many American readers, I’ll contend—may be accustomed to.Contemporary mainstream American literature is dominated by a particular brand of psychological realism that rewards readers in a way that Bellatin has no apparent interest in—these novels  carefully track a character’s innermost thoughts, and the smallest of actions is revelatory of character in a strict one-to-one ratio. Bellatin, however, gives us none of this—what we are given is narrative, the narrator’s story, and there is no interceding narratorial presence to account for the protagonist’s actions, or paternally guide our interpretation. According to him Beauty Salon is a parable, but one grounded by its specific social critique.The ill are refugees from the social institutions that purport to care for them, but with a very narrow vision of what â€Å"care† actually entails—hospitals will not allow them to die there, not with any degree of respect or dignity, at least. The narrator’s distrust of religion reflects his belief that religious institutions, too, impose upon the ill, falsely leading them to believe in a fate for the body that is mystical and untrue. It is notable that the owner of the beauty salon is a homosexual man prone to cross-dressing, who occasionally engages (happily) in prostitution—his is a body that acts in discord with socio-sexual norms.Like his patients, who have been shunned and cast aside, he too is an outsider. The confluence of these factors, as well, suggests an allegorical commentary on the HIV virus and AIDS and the history of the treatment of infected individuals in our society. http://wordswithoutborders. org/book-review/mario-bellatins-beauty-salon 2. -According to the U. S. Small Business Administration, â€Å"Inventory refers to stocks of anything necessary to do business† (U. S. Small Business Administration, 2010, pp 1-2). The U. S.Small Business Administr ation publication describes what constitutes successful inventory management (balancing cost versus benefits of inventory), including 1) Maintaining a wide assortment without spreading the rapidly moving items too thin, 2) Increasing inventory turnover without sacrificing service, 3) Keeping stock low without sacrificing performance , 4) Obtaining lower prices by making volume purchases, 5) Maintaining an adequate inventory without an excess of obsolete items. Anyone in business must understand the business of inventory.Below is a look at six different inventory systems as well as a comparison of the advantages and disadvantages. Wal-Mart Inventory System Wal-Mart runs its stores on a perpetual inventory system. This system records the quantity of items sold as items are purchased. The computer system at Wal-Mart constantly keeps up with additions or deductions from inventory and tells management what items are on hand. The organization also conducts counts of employee manual counts of inventory periodically.When an item arrives at the Wal-Mart distribution center it is scanned into the inventory system. When the items are purchased by the consumer, the point-of-sale system reduces the inventory from that purchase. According to Wal-Mart’s Gail Lavielle, a leaner inventory will help clear out store clutter and help Wal-Mart focus on specific brands and products that consumers want (The Associated Press, 2006). http://www. studymode. com/essays/Related-Literature-Of-Sales-And-Inventory-613069. html 3.Janes (2011) stated that computers are extremely reliable device and very powerful calculators with some great accessories applications like word processing problem for all of business activities, regardless of size, computers have three advantages over other type of office equipment that process information because computer are faster, more accurate more economical. 4 -According to Shanker (2013), the main difference between manual and computerized systems i s speed. The processed data through accounting software can create reports much faster than manual systems. A calculation through automation minimizes errors and increases efficiency.The inputted data can easily be summarized in just a few clicks. While the manual computing with paper and pencil is much cheaper than a computerized system, which requires a machine and software. Other expenses associated with computerization include training and program maintenance. http://www. studymode. com/essays/Related-Literature-And-Studies-Inventory-System-1875708. html Foreign study 1 -according to Parisa Islam Khan from Eastern University Ayesha Tabassum, Eastern University The beauty-care service industry is one of the flourishing industries in Dhaka, the capital and largest city, in terms of population density, in Bangladesh.The growing number of beauty-conscious women and their demand for variety of services cater to the growth and importance of this industry. This study aims at measuring the service quality and customer satisfaction level of high-end women’s parlors in Dhaka. Other purposes of this study are to assess the importance of different attributes of customer’s preference, evaluate the service quality level and the extent of customer satisfaction and reveal the final factors that create customer satisfaction.This study includes in-depth interviews of beauticians and executives and questionnaire survey of 260 customers of high-end beauty parlors of Dhaka city. The findings show that customers put utmost importance in issues such as the service provider’s behavior, knowledge, environment, counseling system and affordability of the parlors. The customers of the high-end parlors are highly satisfied with the environment, executive’s politeness, complaint handling system, trustworthiness and materials.The politeness of the service providers, knowledge level of the executives and safety and hygiene issues are also satisfactory. Factor analysis (Principal Component Analysis) has been carried out by taking sixteen variables and the result indicates that four service quality factors are creating customer satisfaction. These factors are Support & Facility Factor and Employee. http://www. studymode. com/essays/Beauty-Salon-1108126. html Local Literature 1. -According to Dean Francis Alfair, Filipino men are spending millions to look — and feel — good.As was stated in his article, â€Å"Machos in the Mirror†, a metrosexual like himself doesn’t generally think of himself as vain, but then there’s this incident where Mr. Alfair remember from high school: some of his friends were assembled at his house so that they could all ride together to a party. As they were getting dressed in their Spandau Ballet-inspired finery (then the height of fashion), one of the barkada produced, from out of the depths of his bag, a can of mousse, which none of them hapless males had ever seen or even heard of before. Naturally, they all had to squirt some into their hands and smear it on their hair.Not knowing that they were then supposed to blow-dry or otherwise style it, they left the house feeling snazzy, while looking pretty much the same as they had prior to applying the mousse — at most, their hair was a little damper, vaguely crispy in texture, and certainly stickier than before. But they felt utterly transformed. They felt really good looking. Mr. Alfair stated â€Å"These days (long past high school, thanks), I don’t exactly wander around feeling guapo, but according to a survey by global research firm Synovate last year, a good many Filipino males do — 48 percent of us, in fact.This is just a slightly lower percentage than males in the United States at 53 percent, and considerably higher than our Asian neighbors: 25 percent of Singaporean men think they’re sexy, and only 12 percent of guys from Hong Kong. Moreover, while less than half of us (whi ch is already a significant figure) think that we’re God’s gift to Pinays, a whopping 84 percent of Filipinos rate their looks as â€Å"quite† or â€Å"very† important to them.Assuming that the survey is accurate, this means, statistically speaking, that there is no male racial group on earth vainer than Filipino men. And, to my shock, I am one of them. † If you think about it, , the evidence is all around us, and has been for decades. Way before the term â€Å"metrosexual† was ever coined (in 1994, by British journalist Mark Simpson, in case you’re interested), Filipino businessmen were going around toting clutch, but which also frequently contain combs and the occasional small mirror.Your average Pinoy traffic cop, while likely to sport an enormous gut that completely engulfs his regulation belt, is just as likely to brandish gleaming, rosy-hued, meticulously manicured fingernails. And practically everyone has at least one uncle or o ther older male relative who keeps his hair so slickly brilliantined that everyone else can conveniently fix his or her own hair by merely glancing at its mirror-like surface. Those are just what we’ll call the â€Å"traditional† examples.Among the younger set, the author recall a time when you couldn’t walk into a classroom of boys without nearly asphyxiating on the overwhelming communal scent of Drakkar cologne. Nowadays the choice of fragrance is more varied, but the rabidly enthusiastic application of cologne, aftershave, or that hybrid substance strangely labeled as â€Å"deo-cologne† remains constant. The Synovate survey tells us that Filipino men bathe an average of 1. 5 times a day.(I’m not really sure how one takes half a bath, but I’m told by informed sources that such regular male hygiene is a source of relief and delight for Filipino women. ) Since the 1970s, the majority of Philippine beauty salons have become â€Å"unisex,â₠¬  resulting in a large and growing number of young men who have never even set foot in a barber shop, which means that most of us go to salons — every three weeks or so, according to salon magnate Ricky Reyes, â€Å"for pampering. † Not that barbershops themselves are exactly bastions of simplicity and pure functionality anymore.High-end ones offer â€Å"personal care† services ranging from facials to foot scrubs to ear cleaning. (Does ear cleaning count as vanity? ) Men also go to massage parlors — real ones, not quote-unquote massage parlors — not just to soothe their tired muscles, but often for skin-improving treatments like mud baths and herbal wraps. And speaking of skin treatments, more and more cosmetics companies are coming out with â€Å"just for men† lines of grooming products, including face scrubs, lotions, and astringents.What’s significant is that more and more Pinoy men are actually buying them: just 10 years ago, me n accounted for only 10 percent of the total Philippine beauty care buying public. That figure has now mushroomed to 40 percent, meaning that there are nearly equal numbers of Pinoys and Pinays out there, snapping up creams and cleansers. Even cosmetic surgery has become not just acceptable, but desirable for many Filipino men — from standard dermatology for simple problems like acne, to unapologetic vanity procedures such as liposuction and â€Å"age-defying† Botox injections.Dr. Vicky Belo of the popular Belo Medical Clinic confirms, â€Å"Before, (men) only accounted for one-fourth of my total clientele. Now they are about one-third. † It’s gotten to the point where â€Å"Who’s your derma? † is a topic that can actually enjoy lengthy discussion time in a man-to-man conversation, and surgical treatment has become something of a mark of status in Philippine showbiz.Actors Albert Martinez and John Lloyd Cruz, as well as singer Janno Gibbs, a mong others, readily (and proudly!) admit to being regular clients at the Belo Medical Clinic. Can all this male vanity be laid at the door of celebrities like these and metrosexual poster boy David Beckham? Apparently not. For one thing, as Mr. Alfair mentioned earlier, the Filipino trait of being vanidoso well predates Becks and his ilk. Besides, a metrosexual, by definition, is â€Å"a male who has a strong aesthetic sense and spends a great deal of time and money on his appearance.†While it seems that Pinoys certainly do make the time and shell out the cash for our looks, we don’t always have enough of an aesthetic sense to know what we’re doing†¦ unless there actually is a segment of the female populace I don’t know about that really does swoon over pink, manicured fingernails on a man. I can’t be sure there isn’t, having never tried the look myself. As for why metrosexuals willing to spend so much time and money, it may, surprisin gly, be a product of social and economic factors. During the U. S. recession, it was observed that lipstick sales shot up, only to taper down again once the recession was over.Consistent repetition of this phenomenon led economists to conclude that, when consumers feel less than confident about the future, they tend to purchase small, comforting indulgences such as lipstick rather than splurging on larger items like appliances and electronic gadgets. Correspondingly, Ricky Reyes has noted that more customers flocked to salons during the 1997 economic crisis in the Philippines, turning to relatively low-priced services like haircuts in order to make themselves feel better in an unstable living environment.While the purchase of lipstick per se may not exactly be applicable to the Filipino male, we can obviously draw a corollary with your average Pinoy, who might be understandably reluctant to buy, say, a flat-screen TV in a country where coup d’etat rumors circulate at least tw ice a year. Instead, he might choose to spend his money on his appearance, perhaps subconsciously http://chrisonis. wordpress. com/2012/07/08/chapter-2-local-literature/