BA (Hons) Accounting Essay Example for Free

BA (Hons) Accounting Essay Abstract In â€Å"Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet† article, the authors would like to deliver the message about studies on open-book accounting to rivet on mainly on the functions and difficulties, determinants and consequences, and of interorganizational cost management. To offer a new direction, authors seek to detect and systematize applications of open-book accounting. They follow a qualitative approach to analyze why and how open-book accounting is being used in practice. Data were obtained from 59 interviews conducted with purchasing experts and analyzed through content analysis. Authors find that being used for interorganizational cost management, open-book accounting is used in price management. This includes increasing negotiation pressure on a supplier. Based on this finding, we develop a framework to systematize different open-book accounting uses according to both underlying motives for cost transparency and purchasing strategies. The research finding the following to show that cost transparency can be used to achieve to support price management and that it does not necessarily require a trusting and cooperative customer supplier relationship. The background of cost transparency A qualitative research design supplemented by quantitative analysis. Set up a three-tiered design that allows us to evaluate all of the aspects indicated above. Using an online questionnaire that was designed to either affirm or contradict the results obtained from the interviews and to allow for certain quantitative analyses. From a total of 59 interviewees, and received 46 completed questionnaires. Take into account the reverse perspective. To support the results, especially for data manipulation, authors conducted 18 interviews with sales experts. Use the data retrieved from the three step to analysis and explanation on Open-book accounting uses and the article â€Å"Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet† Introduction Cost transparency in the supply chain is the ability to discover how much a particular stock costs, treatment costs or service costs, preferably before receiving the stock, treatment or service. The cost of suppliers is mostly unknown to buyer. We have no way to price in an any services or the cost of a stock, nor do we find pricing published anywhere that helps us compare prices to make better consumer decisions. Cost transparency uses are difference methods in many difference area reform efforts to understand if supplier price increases are justified. We don’t want to pay too much, but you don’t want to knock him down either Literature Review In the world, India is the fourth largest economy and expected to become the fastest growing greater economic in the next few decades. To achieve its economic and development goals, the Indian government targeted the economic growth rates of about 8-10 percent a year for the next few decades. (Rastogi, 2011) The balanced scorecard is a strategic planning and management tool that helps an organization understand and work towards, and allows monitoring the indicators. A completed scorecard system aligns the organization’s picture, with business strategy and daily operation, the fulfillment of the strategy developed by the direction. Strategic performance measures are the better way to notify the decision-making and show progress toward the desired  results. The organization can focus on the most important areas that they are needed to achieve its vision, at the same time it helps an organization make effectiveness objective. (Sharma, 2009) At present, the balanced scorecard is used as strategic analysis system, which indispensable within the strategic management field for future organizations and the competitive business environment. Although balanced scorecard is widely used, but the model has some issues are unable to supply the quantitative indicators and measure the relative important weights for each perspective contribution. The problems associated with the operations using long term strategy has difficult to found by a good number of firms. Firms as well as knowledge of its picture in the future requires more information, compared to financial operational standards that evaluates the strategies and long term view of the firm as well as strategies in operational achievement. Balance scorecard has used for designing and determining strategic operation. The model of balanced scorecard provides the artifice for comparison to obtain many kind of perspective on the strategic decisions taking into consideration for the impact on customers, employee learning, finances and customers. (Sorooshian, 2014) Research Methodology The balance scorecard approach is to improve the firm performance. From previous research, Kaplan and Norton (1992) developed an innovative corporate performance scorecard that provides a framework for selecting multiple key performance indicators that supplement traditional financial measure short term operational controls to the long term strategy of the business. The research suggested mixed results, however, the results confined only to Europe and North America. (Kothari C.R., 2004) To provide evidences to support the balance scorecard is a widely accepted tool for management to achieve different kinds of balance between short and long run operational purposes, Anand et al. conducted a questionnaire on performance scorecard and sent out to chief financial officer (CFO) in India for response. The questionnaire sent to all 579 companies included multinational corporations from a major constituent of Indian corporate  sector, however, only 9% response rate from CFOs. Based on the responses, about half of the responses using balance scorecard. (Kothari C.R., 2004) Anand et al. used field research that they mail questionnaire to each company’s chief financial officer for response. They identified the social and economic background of respondents; however, there are limitations for the methodology. According to the response rate, the survey was likely that the firm does not respond on time and may have non-response bias, which occurs in statistical surveys if the answers of respondents differ from the potential answers of those who did not answer. For example, the chief financial officer with a high workload may not answer the survey because they do not have enough time to answer it, and/or those with a low workload may decline to respond for perceive them as unnecessary. If they found is not necessary or not favorable to the firm, they will definitely ignore the survey. Therefore, non-response bias may make the measured value for the different effects of the above biases happen to offset each other. . (Kothari C.R., 2004) Data Collection The balance scorecard approach is an attempt to arrive different kinds of balance between short run and long run, different perspectives of the of the scorecard, between measuring change and the present position, and between market image and internal focus. It is useful for both strategic and operational purposes. To implement it successfully, it must enjoy widespread support from the company. The questionnaire sent to all 579 companies included multinational corporations from a major constituent of Indian corporate sector, however, only 9% response rate from Chief financial officers. It does not directly reflect those companies actual status. Chief financial officers are the most understanding to the financial situation of a company. If the questionnaire replies from an assistant, clerk or other non-important staff, it would be no more truthfulness. The data impact this research authenticity. It would be more truthful if the questionnaire replies form an important person of company. Table 7 on the research show that only 54.2 per cent of the respondents agree the initial choice of key performance indicators at the design stage of the balance scorecard has been substantially validated. Almost a half of the respondents just validates partly or validates to a limited extent. The validated of the research design stage was too low. Actually, in design stage can be change the visitor more validate to balance scorecard. It can let the research more to fit in with the purpose. Table 1 on the research show that the visitor is major in 3 types of industry(15.09 per cent on other, 13.21 per cent on consumer durable, personal care and food product, and 11.32 per cent on engineering and capital goods). The distributed of industry was not average to Indian companies. It cannot impact the situation of balance scorecard in Indian companies. Conclusion The balanced scorecard is a set of measuring and managing the performance tool. It is focus on the processes and achieving the result. The purpose of the balanced scorecard is to manage and ensure the organizations strategy will be fulfill and achieve the objective. Based on the above article, we have some of the strength, weakness and limitation of using balanced scorecard in the organization. Benefits include align the action to strategy effectively. Balanced scorecard is a powerful system through strategy map, less strategy will align with the financial perspective. By using the balanced scorecard which helps the organization achieves the target and improves the level of management. Also, balanced scorecard maybe causes business unit gain the competitive advantages leading to the benefit to the financial performance. Balanced scorecard has unable to supply the quantitative indicators and measure the relative important weights for each perspective contribution. But the method of quantitative may produce too much performance measures. It is quite difficulties in generating non-financial indicators, but the financial indicators not a certain problem. Sometimes, less highlight on  human resource maybe the greatest weakness of balanced scorecard. There have competitive factors with innovation and knowledge which is the big challenge in current organization. When the organization’s key drivers change, the balanced scorecard must be update such changed. At the same time, resources and organizational capabilities should act as limitation for small organization. Compare with specific industry, there have some limitation or maybe use the balanced scorecard frequently. Any changes in environment, customers and competitors to be more highlight the effect of using the adequate balanced scorecard. If you want to accomplish more easily, should be coordinate with four perspectives, customer, financial, internal business and learning and growth. Nowadays, balanced scorecard is commonly used in the organization. Adopt a good balanced scorecard should be state your strategies with the objective and measure which you have choose. In the organization, everyone must understand each specific strategy, help organizations to acquire full successes. The most important point is the business must maintain updated balanced scorecard and aligned with needs of today. Bibliography: 1. Rastogi, N. P. (2011) Winds of Change: India’s Emerging Climate Strategy, The International Spectator, Vol. 46, No. 2, June 2011, pp. 127–141 2. Sharma, A. (2009) Implementing Balance Scorecard for Performance Measurement, The Icfai University 10 Journal of Business Strategy, Vol. VI, No. 1, p. 11 3. Sorooshian, S (2014) Study on Unbalanceness of the Balanced Scorecard, Faculty of Industrial Management, University Malaysia Pahang, Malaysia, Applied Mathematical Sciences, Vol. 8, 2014, no. 84, 4163 – 4169

Erythropoietin: Advantages and Disadvantages for Athletes

Erythropoietin: Advantages and Disadvantages for Athletes EPO (Erythropoietin), its advantages and disadvantages for endurance athletes. For the purposes of this essay an understanding of what EPO (Erythropoietin) is will be established. An understanding of how EPO works in the body will also be established. EPO’s use in medicinal practice is wide and varied and will be referred to also. Given an understanding of its mechanism and its effect on the body, its usefulness to endurance athletes will be established. Studies on its effectiveness will then be analyzed and referred to with reference to the health risks attached to this use. This will culminate in a brief overview of the history of EPO usage or â€Å"Blood Doping† in professional sports. EPO acts in the body as a glycoprotein hormone that regulates red blood cell (RBC) production. Its function is as a protein signaling molecule for RBC precursors in the bone marrow. EPO is produced naturally in the body by interstitial fibroblasts in the kidneys and by perisinusoidal cells present in the liver. Production of EPO in adults is most common in the kidneys. Notwithstanding, EPO is also involved in the healing process after the infliction of wounds and is part of the cerebral response to neuronal trauma. In terms of modern medicine, EPO is harvested from cell cultures and is used to treat anemia (a decrease in the bodies RBC count). EPO is also used in the treatment of Myelodysplasia, which is a type of cancer that inhibits the bone marrows ability to produce healthy RBCs. Most EPO prescribed to patients contain major health warnings about increased risk of heart attack, stroke and even the reoccurrence of certain tumors. Put simply, athletes who harness the power of EPO can go harder for longer. EPO allows bone marrow to create RBCs and thus extra hemoglobin. Consequently EPO is most generally utilized among endurance athletes as a means to increasing their RBC count which in turn results in better oxygen transportation along these lines and a vast improvement in aerobic respiration. The quicker the rate of high-impact respiration, the higher the level at which the competitor can work without using the anaerobic frameworks which deliver lactic acid and increase weakness. Traditionally, â€Å"blood doping† involved training at high altitude for a period of between 4 and 6 weeks. The blood that was rich in oxygen was then harvested from the body exactly as one would donate blood. The oxygen rich blood was then transfused back into the body at sea level prior to or during competition. Despite its natural occurrence in the body it can be synthesized into a serum that people can inject through the skin. Therefore its usefulness for endurance athletes is quite apparent. A vast number of studies concerning the effectiveness of EPO injection for Endurance athletes. The primary study to be analyzed as part of this essay is â€Å"Hemoglobin Mass and Running Time Trial Performance after Recombinant Human Erythropoietin Administration in Trained Men† by Yiannis Pitsiladis et al. The study was undertaken by infusing long distance runners with EPO every other day for a month. Their times were enhanced 3% to 6% on average after 4 weeks of use. The Pitsiladis study was part funded by the World Anti-Doping agency. They stated the reason for funding the study was the find ways of increasing the detectability of EPO use among professional endurance athletes, rather than to highlight the drug’s effectiveness. Be that as it may, the current report made no notice of any such testing or test outcomes. The study did note that EPO infusions, which expand the bodys RBC mass (consequently prompting more prominent oxygen conveyance and speedier running exhibitions on persistent occasions), additionally diminish the bodys aggregate blood plasma volume. A further study by Prof. Max Gassmann from the University of Zurich stated that EPO usage had massive psychological benefits to an athlete. He found that there were serious gains to be made in terms of motivation after treating genetically modified mice that produced human EPO solely in their brains. He surmised that EPOs possible mental health benefits were limitless given proper dosage and that it could be used to potentially alleviate the devastating symptoms suffered by Schizophrenics. I contrast to this, a peer reviewed study of the effectiveness of EPO doping for cyclists suggested that there was no tangible evidence to support the claim that EPO enhances performance in top athletes. The study was titled â€Å"Erythropoietin doping in cycling: Lack of evidence for efficacy and a negative risk benefit† by J A A C Heuberger et al. The summary of their findings suggested there was no increase in performance for top cyclists and that performance was based on more than V02 max results and that higher power output for longer doesn’t correlate with athletic performance, particularly in cycling. The main finding of the report was that the health risks associated with EPO supplementation were simply not worth the increase in V02 max or power output. Athlete’s use of artificial EPO became a very popular method of performance enhancement, specifically for cyclists in the 1980s and has been linked with many champion athletes being stripped of titles and banned from the sport. The most famous case of admitted EPO use was by seven times Tour De France Champion, Lance Armstrong. Advances in retroactive testing of blood, hair and urine samples may lead to other high profile athletes suffering the same fate in the years to come. However athletes prior to the EPO era were more inclined to use anabolic steroids and amphetamines as a means of performance enhancement. To summarize, EPO usage leads to an increase in RBC mass and its ability to transfer oxygen molecules around the body. It allows for an increase in Vo2 max and power output. However its effectiveness on the performance of top athletes is up for debate as an increased ability to go harder for longer does not necessarily lead to increased athletic performance. Despite this EPOs prevalence endurance sports would suggest that many athletes across different codes consider it a performance enhancing substance, despite the obvious health risks. References Amby Burfoot. (2013).Study: EPO Effective, Long-Lasting.Available: http://www.runnersworld.com/race-training/study-epo-effective-long-lasting. Last accessed 22nd Nov 2014. J A A C Heuberger et al. . (2013). â€Å"Erythropoietin doping in cycling: Lack of evidence for efficacy and a negative risk benefit†.British Journal of Clinical Pharmacology. 75 (6), 1406-21. Andy Layhe. (2011).Types of Drugs and Methods Used in Cycling. Available: http://bikepure.org/resources/list-of-banned-substances/types-of-drugs-and-methods-used-in-cycling/. Last accessed 22nd Nov 1014. Carsten Lundby and Niels Vidiendal Olsen. (2011). Effects of recombinant human erythropoietin in normal humans.The Journal of Physiology. 589 (1), p1265-1271. Yannis P. Pitsiladis et al.. (2013).Haemoglobin Mass and Running Time Trial Performance after Recombinant Human Erythropoietin Administration in Trained Men.Available: http://www.plosone.org/article/info:doi/10.1371/journal.pone.0056151. Last accessed 18th Nov 2014. Elizabeth Quinn. (2014).EPO and Blood Doping in Sports.Available: http://sportsmedicine.about.com/od/performanceenhancingdrugs/a/EPO.htm. Last accessed 19th Nov 2014. Johannes Vogel, Max Gassmann. (2007). Erythropoietic and non-erythropoietic functions of erythropoietin (Epo) in mouse models.The Journal of Physiology. 584 (1), 709.

Eros And Civilization Analysis

Eros And Civilization Analysis In order to be able to fully understand this literary piece of work, it is important to first start by defining a few terms that will mostly be referred to in this piece of work; Eros refers to an instinct that works towards self-preservation, pleasure and procreation. When the three are considered in a group, they are what constitute Eros. Civilization is a state or condition of being highly developed and mostly refers to a society that has a very high level of organization culturally and socially. In terms of individuality, civilization refers to a certain level of material comfort which a person is used to and probably would not do without. Repression or suppression, which can be used interchangeably in this context, refers to a psychological mechanism in which people try to protect themselves from harmful or not-so appealing thoughts, by blocking them out of their conscious mind. Capitalism is a free market system in which there is private ownership of capital (means of productio n). Distribution of goods and services is based on a motivation to gain more profits than ones competitors. Instincts are strong freely occurring impulses that occur in the mind to warn somebody about something without necessarily reasoning about it. Sometimes also known as an inborn trait, it is the behavior pattern shaped by biological necessities (Herbert, p.16). Eros and civilization is a piece of literary work done by one Herbert Marcuse who was a German philosopher who lived in the 20th century. The literature revolves around a critique approach to Freuds sociological titled civilization and its discontents. Marcuse begins by giving an elaborate description of biology, which he argues is a fight against suppression of instincts, hence is a force that tries to bring out the best of intuition or the sixth sense as many call it. He continues to argue that capitalism, which is the economic lifestyle that has overtaken society, is up in arms trying all it can to prevent us from reaching the level of a non-repressive society. Herbert continues to say that the theory put forth by Freud that repression is a necessary condition if civilization is to survive in the current. On the contrary, Herbert thinks that Eros is more superficial, constructive and liberating (Herbert, p.16). What Herberts works aims at disapproving is the notion that human instincts and suppression/instincts/superego are always in conflict for survival. Freud argues that the superego is ever in a struggle to follow societys norms and rules at its own expense. In his view, Eros and civilization cannot co-exist, and their clash is what gives rise to a repressed humanity history. He continues to say that it is as a result of suppression of instincts is what has given rise to the modern level of civilization that we are living in today, without which civilization would not have been possible. He gives the example of the sexual instinct. Had it been that human beings give in to this instinct whenever it arises, without a second thought and without channeling that energy into progress, it is likely that there would be no civilization at all in the first place. Herbert comes in to argue that in as much the energy is channeled into progress, human beings do so at the expense of their Eros; pleas ure, procreation and self preservation, which should not be the case. According to Marcuse, progress is just another word for sacrifice of human happiness. He is of the opinion that conflict is not really between work and Eros, but between alienated labor and Eros. To give an example on this, he goes ahead to say that sex, for example, is a preserve of the capitalists, and for the laborers when they are not disturbing progress. He advocates for a socialist society that would not need the performance of the poor top progress, and hence a society that would not deliberately suppress the sexual drives of its inhabitants. Such a society would do away with alienated labor and in its place adopt non-alienated libidinal work. This would then give rise to a non-suppressive civilization. In his view, Herbert confidently infers that instincts are shaped by historical aspects like repression and that today, society suffers from increased suppression which is as a result of contemporary society (Herbert, p.24). The struggle for existence is a dynamic concept that should involve a rationality that subdues repressive reasoning. This way, when happiness and reason converge, they will be able to create their own hierarchy of doing things, their priorities and divisions of labor, without one being repressed to give way to the other. This is the performance principle that should administer things or events, but not people. This is so much in contrast to modern civilization which is nothing more than close coordination and arrangements that must carry recognized authority. Marcuse has established that todays hierarchical civilization does not come easy or with freedom per se, but it all the same comes so strongly because repression has become so effective that it has assumed the position of freedom. An attempt in the abolition of this order of things is seen as a terrorization of freedom, which in essence is nothing more than repression of gratification and pleasure. Freedom, in his perception is not only private, but does not exist in the absence or privacy. So the question arises, does civilization give rise to freedom, and how? If it does not, who is supposed to establish and enforce objective standards? After a closer analysis of other philosophers writings, Marcuse has settled for the idea that creation of a favorable human existence for all people is no longer confined to a selected few. It is now very possible to create happiness, but only if the human consciousness is not arrested and diverted elsewhere. People have the capacity to learn, understand and tell the difference between what can be termed as normal repression and excessive repression. This cannot be achieved overnight, but would, with time, give rise to a utopia society, marked with perfection, happiness and a balance between work and gratification (Herbert, p.27). Major themes raised by Herbert Marcuse In his theory of Eros and civilization, there are many life topics that this philosopher seeks to address. These themes include conflict, happiness, sexual desire/lust, gratification, and exploitation. In the theme of exploitation, we can see that repression is a force applied unconsciously by laborers, so that they can please their employers in the capitalist setting. The employers on the other hand know that their employees are working extra hard at the expense of their happiness, but they do nothing to liberate the employees from this torture. All the employers want is to maximize their profits from the labor of these poor fellows, while at the same time being able to enjoy the finer qualities of life. One of the things that they enjoy freely without having to repress their feeling is sex, as Marcuse says †¦sex is a preserve for the elite†¦ who in this case are non others than the exploitative employers. Life, looking at it from a larger perspective, also exploits the me mbers of society. This is because they put in so much effort into their work, with the hope of being able to enjoy rewarding benefits, but what happens? Life continues to tie them in a cycle of what is commonly referred to as the rat race; putting much effort with little or no rewards to enjoy. Isnt this exploitation (Herbert, p. 36). The theme of happiness comes out so strongly because it is the essence of the writing anyway. Herbert seems to strongly support the idea that happiness should be the essence of living, and anything that derives us of the opportunity to be happy should be done away with or modified to fit into the lifestyle in which we can derive happiness. Marcuse says that a utopia society is possible, a society where everyone is happy, satisfied with life and still enjoys the benefits of labor. He dreams of a society that will not require Eros does not posses a natural self-restraint, delay or detour from the normal course of life. The theme of gratification comes with happiness. Marcuse is of the idea that, when peoples desires are met and they have a sense of gratification, then the most likely thing that will follow is happiness. Gratification comes as a pre-requisite for happiness. When Eros and civilization co-exist at harmonious levels, what results is gratification. Conflict is depicted so clearly when Freud suggests that for there to be civilization, there must be some level repression. Civilization is viewed as progressive development and for progress to be realized, energies that seek gratification must be converted into energy and then directed towards progress. There is conflict of instincts, progress/development and happiness/gratification. This conflict as depicted by Freud is what forms the basis of Herberts critic theory of Eros and Civilization. There is also conflict of ideas in that while one philosopher feels that Eros and civilization cannot co-exist, the other one is of a totally different view and feels that Eros must be present if civilization is to be meaningful (Herbert, p.46). Sexual desire is theme that is sharply projected in Herberts work of Eros and civilization. To Marcuse, the ability to freely express and satisfy sexual desires equate to human liberation. This, he says, has become a preserve for the rich and the elite, while the poor and the less educated are left with nothing but alienated labor that forces them to suppress their desires, with a false hope of becoming civilized. He adopts the Marxist approach and advocates that human beings should adopt play, phantasm and art in order to be able to fully express their real needs and desires. Marcuse sees human beings as the vessels of abundance, with the full potential of gratification of energies and other faculties of existence. Non-repressive civilization is a concept that Marcuse is fond of referring to, having borrowed the idea from Marx, with a great emphasis on sexual liberation. Describe the internal logic of the piece of political philosophy you are reading. This piece of article has a great sense of logic in it, in that it brings out the complete essence of civilization. If civilization is described as the level of material comfort that an individual is able to enjoy and which he hopes to maintain, then it beat logic if man is able to create that wealth, but lacks the freedom or opportunity to enjoy the benefits that come with the wealth, then he might as well not have struggled so much to make that wealth. In as much as Freud argues that some repression is determined by society, Marcuse is of the feeling that some limitations that we impose on ourselves are not necessarily stimulated by an external repressive reality principle. Instincts, he says, are sometimes bound to obey the rules of nature because they happen to have inherent libidinal value. This he goes on to explain saying that there is a great possibility that the sexual instinct in nature has some characteristics that makes it impossible to achieve absolute gratification. Rep ression, if always allowed to dominate the human mind, would more likely than not become barriers to human freedom since they tend to protect that other nature from which pleasure, gratification and happiness originates. Eventually, human beings would not be able to rise to the level of self actualization; neither would they be able to differentiate gratification at the mere sense of the word and happiness as a result of gratification. If human beings concentrated on the pleasure principle, then they would be able to bring together their refusal s and selections, gauge which ones helps to alleviate conflict, pain and frustrations, then these antagonisms would be embedded with the rational mind of gratification ((Herbert, p.74). Pleasure principle is a concept based on psychoanalysis and was developed by Sigmund Freud and Marcuse applies it in his Eros and civilization theory to bring out the close relationship between the strength of Eros and the level of civilization that one can achieve depending on that strength. 6the principle of pleasure states that people are always on the look out for things, activities or events that bring them pleasure and not pain. They are always out to satisfy their biological and psychological needs. On the other hand, and contradictory to the pleasure principle is the reality principle, which tends to postpone gratification when necessary for attainment of a greater need at that moment. The id, which is the selfish nature in human beings, is ruled by the pleasure principle and starts operating when human beings are very young. As they grow older this nature is overtaken by the ego and superego, which teach man to suppress their immediate desires and emotions and to defer grati fication. This is how people learn to reason and to take account the reality principle, which even though seeks pleasure as well, does so in account of reality and hence postpones pleasure. Marcuse is of the idea that id should not be suppressed and should be let to rule, but in a balanced level. If the so much desired pleasure can be attained in the here and now and yet maintain the required level of civilization, then be it whatever the cost (Herbert, p.264). The reality principle on the other hand takes into account the advantage there is in postponing gratification for the sake of attaining a goal that is long lasting and which will provide security in the future. This is where the concept of repression comes in as depicted by Freud. The principle implies that is only desires and pleasures can be suppressed today and that energy directed towards growth and progress, then gratification will come at a later date, with all its benefits because with it will be happiness and satisfaction. To Marcuse, this is flawed thinking because repression of desires and emotions is an injustice to naturally occurring desires and wants. For example, he says, repressing the desire to have sex today in order to enjoy it at a later date when one is economically stable is doing an injustice to this natural biological drive that one is born with. Logically speaking, if these desires were not meant to be satisfied, why then do they exist in the first place? Why does their gratification have to be suppressed all in the name of civilization? In Marcuses words and opinion, it is very possible for these two factors to harmoniously co-exist (Herbert, p.67) Incorporate some historical context surrounding Herbert Marcuse. Herbert Marcuse was a German philosopher born in Berlin in the year 1898 and died in 1979. He was a critical thinker who in his lifetime wrote a lot of philosophical works among them being Eros and Civilization, One dimensional Man and The Aesthetic Dimension. In his early youthful years, he joined the German army and he later found his way into the soldiers council that participated in the Sparta cist uprising where he became a members. By the year 1922 he had completed his Ph.D. thesis at the University of Freiburg. He moved to Berlin after this and worked with a publishing house and while at it met and married Sophie Wertheim, who was a mathematician. In 1924 he and another writer by the name of Martin Heidegger, whom he referred to as his greatest teacher, wrote a book by the title Hegels Ontology and Theory of Historicity, which was later published in the year 1932. In 1933 after Marcuses academic career was blocked by the rise of the Third Reich, he joined the Frankfurt Institu te for Social research. In the same year he published his own review of Marxs Economic and Philosophical Manuscripts of 1844. This was the first publication that helped him gain a social standing as a theorist of his generation. He did not step here because while still a member is the Institute, he created a model for critical social theory by creating a theory on capitalism. In this theory he described the relationships between philosophy, sociology and cultural criticism. He went ahead and provided a criticism and analysis of German fascism. His works were boosted by the fact that he closely worked with critical theorist while in Frankfurt Institute (Herbert, p.301). In an analysis and critique of Marxs woks, Marcuse argued that many of Marxs thoughts had become too rigid for life and that they needed a phenomenological view in order to become revived and to apply to the modern-day life. This is bearing in mind that Marx had neglected individuality in his writings, yet Herbert was for liberation of humanity from the philosophical ideologies that held him captive. Herbert views a world where society would transform from capitalism to socialism. His study and critique of Hegels Ontology and theory of Historicity also had some major contributions to the Hegel renaissance that took place in Europe around the same time. His was an emphasis on the theory of spirit and dialects, which greatly shaped the outcome of the Hegel. Herbert became quite an observer on anything and everything about society, from politics, to economics to social interactions. So ingrained was he in analyzing society that in 1941 he wrote his own book in English whose title was Re ason and Revolution. The book traced the genesis of Hegel, Marx and modern social theory. In 1934 he had become a social radical and he fled from the Institute of social research in which he was based then and went to the United States where he lived for the rest of his life ((Herbert, p.304). Marcuse served in the Office of Street services and in the government offices in the years between 1941 and 1950. It was his experience in this workforce that led him to write the book Eros and Civilization. In his view, the US government was motivated by a desire to overcome fascism. It was in this book that Herbert tried to synthesize Marx and Freuds ideologies and to bring out an outline of a non-repressive society. He argued that the suggested repressed conscious in human being is expressed through daydreams, works of art, philosophy and other works of cultural projection. In his works, Marcuse hoped to bring out the possible outlines of non-repressive civilization characterized by libidinal and non alienated labor, play, free and open sexuality and liberation of humanity into freedom and happiness. His desire and vision for a liberated society gave shape to many of his 1960s writings and this is what helped him to become a major political, social and intellectual influence durin g his lifetime and years after his death. It was during his tenure at Brandeis University in the year 1958 that Marcuse published a critical study of the Soviet Union (Soviet Marxism) and his view and opinions are what brought to an end the taboo that existed within the government circles of criticizing the USSR and Soviet communism. He distanced himself from those people who had a tendency of viewing Soviet communism as a bureaucratic system that was not capable of reforms and democracy. To him, the Union possessed the potential to become liberal and this indeed was seen in reality in 1980 when the union came under the rule of Gorbavech. In an attempt to theorize the potential decline of capitalism, Marcuse published yet another critical book known as One Dimensional Man in 1964. He argued that the industrial society had succeeded in creating false needs in which individuals would be so much ingrained to satisfy that they would forget about everything else that pertains their lives. Media, industrial management, advertising and contemporary modes of thinking all worked in perfect harmony in order to keep humanity from complaining, negativity and opposition. As a result, man became a one-dimensional creature while his very aptitude and ability for critical thinking withered away. This book was severely criticized by orthodox Marxists and other theorists. However, it remains a great influence in the New Left as it was in the forefront for a demand of revolutionary change that earned Marcuse the respect of new radicals ((Herbert, p.216). Conclusion Eros and Civilization has continued to be a great piece of philosophical criticism that arouses mixed feeling among other philosophers and theorists. Marcuse is today a renowned social, political and economic critic although his influence is slowly but surely waning. However, this fading of his influence can greatly be attributed to the fact that there are not many writings that have followed since the publication of Eros and Civilization to support his works. However, this does not mean that his works have no relevance to the contemporary society we live in today. Marcuse presents humanity with rich and unbeatable philosophical views on human beings and their relationship to society in terms of nature, social theory and radical politics. In addition, Marcuse had a vision of the existence of a liberal, repression-free society that allowed people to attain happiness without necessarily postponing gratification. Marcuse comes out very strongly as a sharp, keen and ever-present social a nalyst. In other writings, he brings out the relationship between technology, economy, and culture and everydays life and even predicts a rapid change. In as much as technology was not so advanced in those days, we in the twenty first century can witness what this philosopher predicated. Marcuse had a great desire to leave behind a legacy and this he achieved without much struggle. Eros and Civilization, if well studied and analyzed forms a basis on which society can become free from oppression and repression and people can learn to live a day at a time. Work cited Herbert M., Eros and Civilization: A Philosophical Inquiry into Freud, London, Routledge, 1987

Epic of Beowulf Essay - Prosody of Beowulf -- Epic Beowulf essays

Prosody of Beowulf  Ã‚        Ã‚  Ã‚  Ã‚   The prosody of Beowulf is the art of Old English versification, made to be chanted orally, not read silently. Therefore it uses alliteration and accent to achieve the poetic effect which Modern English poetry achieves through the use of poetic feet, each having the same number of syllables and the same pattern of accent (Wilkie 1271). Theory on the prosody of Beowulf is evolving.    In the manuscript version of the poem, alliteration is employed in almost every line (or two half-lines); in most modern translations of the poem this is not so. In lines 4 and 5 of the poem we find:    Oft Scyld Scefing   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   sceapena preatum monegum maegpum  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   meodo-setla ofteah    The repetition of the â€Å"s† sound in line 4 and of the â€Å"m† sound in line 5 illustrate alliteration, and this occurs throughout the poem, providing to the listener an aesthetic sense of   rightness or pleasure. In 1958 two language scholars, Lehmann nd Tabusa, produced an alphabetized list of every alliterated word in the poem. One translator, Kevin Crossley-Holland, in his rendition of the poem in Literature of the Western World, actually includes considerable alliteration (Wilkie 1271). The Old English poet would â€Å"tie† the two half-lines together by their stressed alliteration (Chickering 4). The first half-line is called the on-verse, which is followed by the off-verse. Each line of poetry ideally contains four principal stresses, two on each side of a strong medial caesura, or pause, and a variable number of less-heavily stressed or unstressed ones. â€Å"At least one of the two stressed words in the first half-line, and usually both of them, b egin with the same sound as t... ...ed by Joseph F. Tuso. New York, W.W.Norton and Co.: 1975.    Kiernan, Kevin S.. â€Å"The Legacy of Wiglaf,† In The Beowulf Reader, edited by Peter S. Baker. New York: Garland Publishing, 2000.    Magoun, Frances P. â€Å"Oral-Formulaic Character of Anglo-Saxon Narrative Poetry.†Ã‚   In TheBeowulf Poet, edited by Donald K. Fry. Englewood Cliffs, NJ: Prentice-Hall, Inc., 1968.    Stockwell, Robert. P. and Donka Minkova. â€Å"Prosody† In A Beowulf Handbook, edited by Robert Bjork and John D. Niles. Lincoln, Nebraska: Uiversity of Nebraska Press, 1997.    Tharaud, Barry. â€Å"Anglo-Saxon Language and Traditions in Beowulf.† In Readings on Beowulf, edited by Stephen P. Thompson. San Diego: Greenhaven Press,1998.    Wilkie, Brian. â€Å"Beowulf.† Literature of the Western World, edited by Brian Wilkie and James Hurt. New York: Macmillan Publishing Co., 1984.   

The Drunk Bus Should Be Kept Around Essay -- Argumentative Persuasive

The â€Å"Drunk Bus† Should Be Kept Around I remember hearing stories of such a thing called the â€Å"drunk bus† before I came to college, but I was not exactly sure what it was. I just figured the bus took a bunch of drunken college students to the bars when they wanted to go. Now that I am a first-year student at State U, I understand I was not that far from the truth. Some say the bus should be taken away, but the fact of the matter is the bus is a necessity at college since there will always be drinking. This way, when all of the students are done drinking at school and want to go to the bars, they are not putting themselves or any other members of the community in danger by drinking and driving. Safety is always a factor Of course, the community is concerned about safety, since most of the students at State U take advantage of the nickel pitcher nights at the popular local bar Malarky’s, they always know they have a safe ride back home without putting anyone else in the community at risk. I am certain the townspeople feel much safer knowing all the intoxicated students are on a bus...

Anthropocentrism

Anthropocentrism is the position that human beings are the central or most significant species on the planet, or the assessment of reality through an exclusively human perspective. The term can be used interchangeably with humanocentrism, while the first concept can also be referred to as human supremacy. Anthropocentrism is a major concept in the field of environmental ethics and environmental philosophy, where it is often considered to be the root cause of problems created by human interaction with the environment; however, it is profoundly embedded in many modern human cultures and conscious acts.Anthropocentrism, also known as homocentricism, has been posited by some environmentalists, in such books as Confessions of an Eco-Warrior by Dave Foreman and Green Rage by Christopher Manes, as the underlying (if unstated) reason why humanity dominates and sees the need to â€Å"develop† most of the Earth. Anthropocentrism is believed by some to be the central problematic concept in environmental philosophy, where it is used to draw attention to a systematic bias in traditional Western attitudes to the non-human world. 3] Val Plumwood has argued[4][5] that anthropocentrism plays an analogous role in green theory to androcentrism in feminist theory and ethnocentrism in anti-racist theory. Plumwood calls human-centredness â€Å"anthrocentrism† to emphasise this parallel. One of the first extended philosophical essays addressing environmental ethics, John Passmore's Man's Responsibility for Nature has been criticised by defenders of deep ecology because of its anthropocentrism, often claimed to be constitutive of traditional Western moral thought.Defenders of anthropocentrist views point out that maintenance of a healthy, sustainable environment is necessary for human well-being as opposed for its own sake. The problem with a â€Å"shallow† viewpoint is not that it is human-centred but that according to William Grey: â€Å"What's wrong with shall ow views is not their concern about the well-being of humans, but that they do not really consider enough in what that well-being consists.According to this view, we need to develop an enriched, fortified anthropocentric notion of human interest to replace the dominant short-term, sectional and self-regarding conception. â€Å"In turn, Plumwood in Environmental Culture: The Ecological Crisis of Reason comprehensively debunked Grey's anthropocentrism as inadequate.

Minh Hieu Mobile

Group Assignment 2 Analysis the Information system support for Sale process of Minh Hieu Mobile company. March – 2013 Table of Contents I. Executive summary3 II. Background of the organization4 III. Description of the business process4 IV. Description of the existing IT/IS to support the process6 V. Analysis of strengths and weakness of the process6 VI. Recommendation6 VII. Implementation Plan8 VIII. Conclusion:9 IX. List of reference:9 I. Executive summaryPurpose of assignment: Analyze the business process of a company, examine the IS use and issues of this company and develop a plan recommending more effective use of information and communication technologies. Selected company: Minh Hieu Mobile company The analyzed business process : Sale process What we have done: Collect the information about the company; discuss with Sale manager of the company to understand the organization and management system of the company essay writer magic; apply the knowledge of information system management to analyze the business and recommendation for improvement of the information system of the company.Group members: * Nguyen Thanh Ngoc * Tran Hong Nhung * Do Van Linh * Mai Hoang Oanh * Tong Thi Ngoc Quynh * Bui Khanh Son * Nguyen Thi Bich Hang II. Background of the organization Name of the company: Minh Hieu mobile Ltd. (Minh Hieu Mobile) Minh Hieu Mobile Limited is a small mobile trading company established in 2010 and located in Ha Noi city. At present, the company has more than 20 employees and has 3 mobile showrooms in Dong Da district, Hai Ba Trung district and Thanh Xuan district of Hanoi. The scope of services for Minh Hieu Mobile includes: Selling mobile and accessories, mobile repair services.Due to the small of scale, the management and the organization of the company is very simple with two departments is Sale – Purchase and Accounting. The Sale department is responsible for managing 3 showrooms. Figure 1: Organization structure of Minh Hieu Mobile com pany Director Sale – Purchase Accounting Showroom 1 Showroom 2 Showroom 3 III. Description of the business process According to the information provided by Sale managers, we understand the Sale process of the company as below: Showrooms are equipped computer and internet to support for business, each showroom is operating almost independently.There is some limitation of communication and exchange of information between showrooms of Minh Hieu mobile. Normally, at the end of the day, the head of showroom makes a sale report and sends to Sale Manager and Accounting department via email. After that, based on the report, Sale and Accounting update into the Accounting system and Warehouse for monitoring the inventory and finance. The Figure 2 illustrates the process for purchasing a mobile from a Minh Hieu’s store If a customer request to buy a mobile, the sale staff firstly checks if the mobile is in the how-case. In case the mobile is not in the show-case, the sale staff w ill check to warehouse of the showroom. If the product is available, the sale staff will deliver the mobile to the customer, then bill and print the invoice. The mobile will be received by the customer and he/she will bring it to technical staff for setup then it is all set. If the mobile is not available on the shelves, the sale staff will check the warehouse. If the warehouse has this mobile, the sale staff will give a delivery order to the warehouse to get the mobile and deliver to customer.If the mobile is out of stock, the sale staff will ask if the customer wants to order this item. If customer agrees, the sale staff prepares the order, sets up an appointment to customer and requests the Sale department to import the mobile. Take request Search shelves Avaiable? Delivery and billing by the clerk Deliver to the cashier on the end-day Propose warehouse Get from warehouse Search in wearhose Able to order? Go to another store Notify customer Return to store Place order Customer Cl erk Customer Purchase and setup the phoneTake phone home Figure 2 The process for purchasing a mobile from a Minh Hieu’s store From this figure, we can see this process has many steps with manual activities and the customer have to spend more time for manual process. IV. Description of the existing IT/IS to support the process To support for the business process, the current IT/IS includes: At the company level: * A system of computers network, which is operating under the clients/server model. * A accounting software (Fast Accounting) for accounting department. At the showroom level:Each showroom has 3 computers which can access internet. One computer is installed Fast accounting software for recording Sale and accounting transaction of the showroom but this computer is operating stand – alone not link to the server in the head office. V. Analysis of strengths and weakness of the process Weakness: In side each showroom: * Most of the sale process is done manually and the sale man cannot know the quantity in stock until they check the warehouse because they have no warehouse control system to provide real time information. The customer is not supported and severed properly. * Sale information is not updated real-time to head office. Between showrooms –showroom – head office * The information exchange capacity is very weak, the stock information, sale information is not update in time. * Each showroom is operating separately and rarely supports other showrooms. VI. Recommendation 5. 1 Objective: A comprehensive software and system for Sale – Warehouse management which can: * One system operates on clients/server model allowing computers of 3 showroom to access and work. One system integrates functions for Sale – Warehouse – Accounting. * Support and automatic sale process (invoicing, billing , †¦) * The sale staff can get information of the available product real-time to serve customer. * Can access and mana ge the system anywhere through internet. * Easy to use * High security. * Reasonable investment cost. Basing on the above the expected features of the new system, we redesign the purchasing process a mobile as below: Take request Search on system Avaiable Delivery, billing and change the phone’s status on systemSearch on other store Get from other store Purchase and setup the phone Take phone home Customer Clerk Customer Go to other store Figure 3 : Redesigned purchasing process a mobile from Minh Hieu’s store. 5. 2 Figure 4 : New system Brief description of the new IT-IS system: The new system operates as the client/server model in which, the server is located in the head office and stores the database. The clients are the computers at 3 showrooms and head office. These computers will be installed the software to access to sever and work at the same time.Moreover, the system also runs the Web function that allow access system from Web to get the information at anywher e internet available. Main function: * Ware house management Module * Module Purchasing management * Module Sale management * Module Payable and receivable management * Module Store and branch management. * Module Customer relationship The estimated cost for investment the new system is about 8000 USD VII. Implementation Plan Step| Detail work| Who| Time | Expected result| Analysis and select the IT provider. The company assigns a team to research and selects the best appropriate IT company. | The team includes Sale manager, Accounting manager, Director. | 1 week| A good IT company is selected and contracted. | System analysis| The consultant analyzes the current system to identify the problem| IT consultant and the team. | 1 week| All problems of current system are identified and discussed in a report | System design| The IT consultant will design a new system to solve the problem| IT consultant and the team| 2 weeks| Proposal for new system. Programming and testing| After proposal is accepted, the IT company will program and write the software, then test the features of the software| IT consultant| 1 months| The software and system meet the requirement and pass the test| Conversion and training | Convert data from current system to new system, training for staffs| IT consultant and the team| 1 week| Data is successful converted to new system, all staffs can use the new system | Inspection and handover| Final check and finish the contract| It consultant and team| 1 days| | Production and Maintenance| Maintain the system, back up data.. support| The team, It consultant, staffs| | The system operates smoothly and meets the requirement. | VIII. Conclusion: Improving competitiveness is very important requirement of the enterprise. With appropriate investment for information technology and effective using of technology systems will help to significantly improve the competitiveness of enterprises.It is widely known that the information technology helps to improve e fficiency, quality of work, reduce costs and better customer service. With the investment in the new system, Minh Hieu expects to increase 30% of sales in 2013. In addition to the above benefits, Minh Hieu expects to improve the standard workflow when applying this new information technology system. IX. List of reference: * http://www. minhhieumobile. com. vn/ * Mr. Toan – Sale Manager . Tel : 043. 5637237 .