Importanceof Knowledge Based Reporting

In order for journalist to effectively integrate the aforementioned procedures and come up with substantive articles while covering a news story, they have to be well informed and knowledgeable. In writing news articles that concern various aspects of the economy or the business sector, journalist should at least have some background information on how the economy works. This will enable the journalist to come up with accurate and informed explanations and analysis of the subject being covered.In addition, being knowledgeable will enable the journalist draw a connection on the economy and how it affects or relates to the audience. Another example where journalist are required to be knowledgeable is in writing business related articles. In this case, journalist may be required to interview a professional in the field of business. The journalist needs to have some knowledge in this filed in order to know the questions to ask (Sack, 2012). In writing features, journalist who are not kno wledgeable and well versed with the subject they re addressing are vulnerable to manipulation by the sources they use.For instance, experts and professionals that journalist interview may not be passionate about the pursuit of knowledge or they may have their own agenda they are trying to advance. Having some knowledge in the basic concepts pertaining the issue being addressed could be helpful in questioning and raising skepticism on the answers provided by the respondent (Sack, 2012). Works Cited Sack, J. (2012). Journalism. New York: Metropolitan Books / Henry Holt and co.

The sculpture Bodhisattva

The sculpture Bodhisattva had the strongest impact upon me for various reasons. This piece, found in the Silk Road Chicago collection at the Art Institute of Chicago, is a cross-cultural work with obvious Eastern and Western influences. This sculpture is a beautiful 2nd to 3rd century A. D. piece that depicts a man standing in obvious deep meditation. This model was created in the region of Gandhara, which is modern-day Pakistan and Afghanistan. This early representation of a Buddha-like figure is a unique and powerful image. The title, Bodhisattva, can be directly translated from Sanskrit as meaning a â€Å"spiritual essence or being.†This figure is an interpretation of a sacred being that has delayed its own nirvana in order to help others reach the spiritual plane. The adornments that this figure wears are representative of its delay to the spiritual realm. Wearing material and worldly items means that it has not transcended yet. This type of commitment is impressive and th e figure is blessed with the incredible ability to be in a state between both worlds. The figure in the sculpture has an awe-like power over the viewer. It makes you feel as if you are looking at an object that attains holy attributes.Although, the sculpture has divine qualities, it also makes the viewer feel able to relate to it. It is humanized in a way that differs from other Buddha representations. This makes the impact of the work even stronger. An inner strength is portrayed that varies from the traditional at rest Buddha that is found in most artwork. This figure has power, but it is not menacing. It is serene and this serenity is transferred to the viewer of the piece. It is easy to see how these types of figures transcended into what is now modern-day Buddhism. The bodhisattvas were ancient spiritual beings that were worshipped.The collective group of these became the Buddha figure that is widely known today. The detail of this sculpture is incredible. Despite its age, the particulars of the piece have remained blissfully intact. The hands are missing, but it is possible to guess at how they were placed in the sculpture. The right hand was most likely raised and assuming a gesture of reassurance. An object found in the left hand would determine the type of bodhisattva. There is realism in the depiction that makes the viewer feel that they are gazing upon an actual interpretation. Unlike other bodhisattva pieces, this work feels more based on a real person.Despite the Eastern subject matter, there is little doubt that there is Western influence apparent in this piece. â€Å"The art of this region experienced a type of merger with Greek influences after Alexander the Great conquered the region in the 4th century B. C. † (Rowland, 1960, 8). An example of this found in the Bodhisattva is clear in the figure’s intricate robes. These types of folds are traditionally found in Greek and Roman artistic depictions. The drapery reminds the viewer o f the togas worn by the figures in the sculptures of Roman imperials. The chest of the figure is also reminiscent of the merger of these two cultures.It is a more realistic portrayal with the muscular indentations found upon the figure’s chest. Eastern portrayals had less defined bodies in their works. The Indian traditions of the sculpture are displayed in the figure’s mustache and the dhori that he wears. The dual influences of this work made the most significant impact upon me. It is rare to see a piece that has such obvious Eastern and Western elements found in the manifestation. This cross-cultural work is a harmonious interpretation of a strong spiritual figure. Additionally, it has a strong religious impact.It is a documentation of how Buddhism made it way from India into China. When looking at the sculpture, it is unavoidable that you are not moved at how this is exposing a historical occurrence. The stone material of the piece lends power to the idea that this is a strong figure that is tied to the material world, but has the ability to guide people to their own nirvana. The lasting material makes the viewer feel as though they are looking at a spiritual piece that has transcended through the ages. Buddha is an important figure in artwork and it is essential to know how this form came into being.

Media Analysis Essay Essay

I have chosen the movie Signs to do my worldview analysis on. First, I will discuss the worldviews that the main characters in the movie have. I will then answer the question of if the characters were true to their worldviews. I will also discuss the obstacles that the main characters faced that deterred the character or characters from living out their worldview. Lastly, I will describe mental, emotional, or spiritual reactions I had to the movie as well as explain if I agree or disagree with the worldview present in the movie. I will start by saying that the main character had a Christian worldview but in the beginning of the movie, due to a tragedy in his life, he had an atheist worldview. I know the main character, Graham, had a Christian worldview before the tragedy happened in his life because he was a priest. After the tragedy in his life he stopped being a priest and completely left the church. Graham told everyone to stop calling him father and upon a conversation with his brother Merrill about faith he told him that he did not believe in miracles. He also explained the things his wife told him right before she died as being the result of scientific reactions in the body rather than them having any real significant meaning for a special purpose. This is proof of Graham switching his worldview to that of an atheist. Graham’s brother, Merrill, had a Christian worldview all throughout the movie. I know this to be true for Merrill because he openly says during the faith conversation that he is de finitely a miracles man. I will now move on to the question of whether or not the main characters were to true to their worldviews. Merrill remained true to his worldview throughout the whole movie. I know this to be the case because he said he was a miracles man and he also prayed for his nephew when he was having the asthma attack and had no inhaler. Graham, however, was inconsistent with his worldview throughout the movie. First, he started out with an atheist worldview because losing his wife made him lose his faith in God. When his son started having his asthma attack he went back to praying and asked God to please not take his son away to. Graham then got his faith back from this experience with his son. After this experience Graham continues to pray in response to the alien spraying the poison gas in his sons face as well as that the inhaler and shot help him pull through. At the end of the movie it shows that Graham goes back to being a priest and starts living out his Christian worldview again. With that being said, I will now discuss the obstacle in the main character, Graham’s, life that caused him to avoid staying true to his Christian worldview. This obstacle was the loss of his wife. The death of Graham’s wife was not only hard for him because he lost her but because of how traumatic the accident was. This caused Graham to give up on his Christian faith and not believe in God at all. After the accident Graham stopped being a priest and stopped praying as well. This is why I know that it was the loss of his wife in particular that caused Graham to stop living out his Christian worldview. Lastly, I will now discuss the emotional, mental, and spiritual reactions I personally had about the movie. I felt very saddened over the loss of Graham’s wife because I could not even begin to know how awful it would be to lose a spouse. I also found it very sad to watch the children deal with the loss of their mother. The moment at the dinner table when they are all setting down to what they think could be their last meal together was also very moving and a very important part of the movie in my opinion. The whole family broke down and cried together and the moment when Graham pulled his brother Merrill over by the shirt to make him join in the hug made me cry. This part in the movie is the definition of family to me. The part of the movie that moved me spiritually was when Merrill told Graham he was tired of seeing his big brother lose his faith in God. My favorite part was when Merrill said that he never wanted to see the look in Grahams eyes again when he said they were having the faith discussion earlier in the movie. This part also made me cry and feel like cheering in agreement with Merrill. I also have to say that I strongly agreed with the Christian worldview in this movie, especially Merrill’s because even in great fear and tragedy he still remained true to his Christian worldview. In conclusion, I very much enjoyed watching this movie and it certainly moved and touched me emotionally, spiritually, and mentally.

My Genre-ation Essay Example | Topics and Well Written Essays - 1250 words

My Genre-ation - Essay Example He grew up in Vienna in a family of fourteen kids, him being the twelfth born. His interest and skills in music became apparent as early as when he was eleven years of age. Because of this extraordinary gift, Franz was allowed to join Chapel Royal Choir. During his early life, he received his education at the Imperial Seminary, gaining vast experience in practical music. His liking for music saw him achieve great strides by completing six symphonies by the time he was 22 years. Other achievements that he made were twelve piano sonatas, eleven string quartets, and the Trout Quintet. In general, Franz grew up to compose an estimated six hundred and forty songs. Most of his symphony pieces are in C major. Like other orchestral pieces, his works were also overwhelming with what was perceived to be technical difficulties (Clive, 9). The pieces are introduced with an unaccompanied unison theme that proceeds all the way to the 8th bar. It is a predominantly horn theme. Its purpose is that it acts to unify other subsequent themes and harmonize them at later stages to complement one another. This actually what brings forth the real feeling and function of the symphony. Later in the 8th bar, we find that the strings enter with a moving rhythmic triplet figure. This rhythm represents the feature of the first movement. From here, the next rhythm we progress to is a straight away lyrical episode, which takes in to consideration the initial 8 bars. These first bars are sustained with a solo woodwind. From here, the symphony then proceeds with some variants at fist. Staccato strings come in here to bring up the theme. Some scholars have interpreted the early use of staccato here to be a pace setter for a later melancholic mood given these variants. The next thing is that the theme then moves to lower strings as the Andante carries on. The purpose of having adante here is to explore the themes as well as the assembled rhythmic material.

Consumer Behaviour Essay Example | Topics and Well Written Essays - 2500 words - 3

Consumer Behaviour - Essay Example In the modern business scenario, sustaining customer relation is more important that the old and often unsustainable "sell-it-forget-it" attitude. To build consumer loyalty and brand appreciation, marketing managers are increasingly turning to consumer psychology to create products and ad campaigns that are more compelling to the human psyche and easily retained in the human mind. In business, everything has a life cycle. Products, services, ad campaigns etc. have a vibrant period of activity after which it loses its sheen and becomes a liability on the company that promotes it. Even concepts have a life period after which they lose their relevance. This applies to ad campaigns as well. Ad campaigns have to be devised, modified, upgraded and dispersed at the right time and with optimum intensity in order to be of any value. Ad campaigns have to be devised keeping the consumer in mind. This means that each ad campaign will have an intended audience as its focus. Depending on the focus, ad campaigns will have to change its tone and tenor to attract the attention of the audience. A textbook definition of consumer behaviour is "The study of individuals, groups, or organizations and the processes they use to select, secure, use, and dispose of products, services, experiences, or ideas to satisfy needs and the impacts that these processes have on the consumer and society." 1 Not every ad is suitable for all age groups. Ads that are targeted at the young must be suited to their style and concepts. In addition, a very important point that campaigners have to adhere to is that ads must also satisfy peer pressure and not only the demands of the individual. Many young customers are easily swayed by peer pressure while older folks are more practical while considering the services that they plan to buy. Hence, while ads with a practical message often work well with older people, younger consumers

Why divorce rates are increased Annotated Bibliography

Why divorce rates are increased - Annotated Bibliography Example By using correlation method and timing-of-events model of Abbring and van den Berg (2003), the data has been analyzed. Findings show a positive association between living in populated area and risk of dissolution of marriage. Secondly, risks of divorce are higher in city because of sorting of relatively stable relationships in rural areas. The scope of this study is limited because data has been only collected from Denmark and its findings cannot be generalized. However, this study has given a deep insight to increasing divorce rate concerns in urban areas. Trend and South conducted research study to determine the societal-level correlates of divorce rate. In the quantitative methodology, regression analysis has been used to study the impact of socioeconomic development, sex ratio, female labor participation rate and religion dominance on divorce rate. The findings reveal that except religion all other variables are significantly correlated with crude divorce rate. Secondly, socioeconomic development and female labor force participation rate show a U-shape relationship with divorce. This study is very useful because data from 66 countries was collected to investigate the research question. Reference: Sakata, K., & McKenzie, C. R. (n.d.). A Time Series Analysis of the Divorce Rate in Japan Using a Precedent-Based Index. Retrieved October 21, 2010, from http://www.mssanz.org.au/MODSIM07/papers/54_s16/ATimeSeriess16_Sakata_.pdf This research study aims to examine the reasons of increasing divorce rate in Japan over the last 40 years. The time series analysis model for testing whether Coase Theorem appliers to Japanese divorce law or not has been used to analyze the annual data for period 1964-2006. By using court decisions on divorce disputes an index has been constructed through which probability of divorce rate has been calculated. The major finding of this research study

Physiology and Function Essay Example | Topics and Well Written Essays - 500 words - 2

Physiology and Function - Essay Example Peristalsis is the rhythmic segmental contraction and relaxation of the GI tract that helps in propulsion of food. Peristalsis is generally under autonomic control and is further mediated by myentric plexus located between the circular and longitudinal muscle layer. Contraction of these two muscles produces peristaltic waves, normally in a forward direction. Peristalsis plays a different role depending on the location of the GI tract. In the esophagus, it simply propels the food into the stomach. But in stomach, strong peristaltic contractions grind the food and mix it well with the acidic contents of the stomach. In the intestines the peristalsis is slow, providing sufficient time for digestion and absorption to take place (Guyton & Hall, 2000). Bile is produced and secreted by liver but is transported to gall bladder for storage. In the gall bladder it becomes concentrated and is released into the duodenum via common bile duct under the influence of cholecystokinin and vagal stimulation. Bile is composed of water, bile salts, bilirubin, cholesterol, fatty acids, lecithin and other common ions. Bile serves two important functions: assistance in fat digestions and removal of waste products. Bile does not contain any enzymes for digestion of fat but it causes emulsification of fat particles facilitating digestion and absorption in the intestinal mucosa. Bilirubin, a waste product of hemoglobin breakdown is also secreted in the feces via bile (Guyton & Hall, 2000). Saliva is secreted in the oral cavity by various glands such as parotid, submandibular, and sublingual glands. Every day these glands produce 800-1500ml of saliva. Saliva has two important components: ptyalin and mucus. Ptyalin is an amylase enzyme that helps in starch digestion, whereas mucus plays an important role in lubricating the food bolus and reducing mechanical friction. Saliva also has one important function of protecting oral cavity from invading

We Were Soldiers Once and Young Essay Example | Topics and Well Written Essays - 500 words

We Were Soldiers Once and Young - Essay Example The following observation by the author indicates how the soldiers, many of them young and a few war veterans, stood by the â€Å"7 Army Values of "Loyalty, Duty, Respect, Selfless Service, Honor, Integrity, Personal Courage" Moore argues in the prologue, â€Å"We were the children of the 1950s and we went where we were sent because we loved out country.†(xviii) This sums up all the qualities that are expected of an American soldier. The story of the book from Chapter I, â€Å"Heat of the Battle’ to Chapter 26, â€Å"Reflections and Perceptions,† provides the vivid accounts of what must have transpired at the battle front and in the minds of those who died and the mute witness were their mutilated bodies. Those who survived provided the vital information about the historic days of war. November 14, 1965 was the fateful day. Four hundred and fifty men of Harold Moore’s battalion engaged the Vietnamese regulars in a helicopter assault on a landing Zone in the Ia Drang Valley of South Vietnam’s Central Highlands. America was trying out new tactics and weapons since World War II. The troops were far outnumbered, with more than two thousand enemy soldiers who challenged men under Moore’s command. Brutal firefights followed until November 16 and the enemy was repulsed. Counter attack by the North Vietnamese was fast. Next day another American battalion was attacked, taking the American army by surprise. They held the battlefield, but suffered heavy casualties. Casualties on either side were heavy. Two hundred and thirty-four Americans were killed in the battle of Ia Drang. Each death was an extraordinary example of heroism and describing one such martyrdom of a soldier Moore writes, â€Å" We discovered in that depressing, hellish place, where death was our constant companion, that we loved each other, we killed for each other, we died for each other.†(6) Narrating one specific incident he sums up, â€Å"Just

Elizabeth Catlet Essay Example | Topics and Well Written Essays - 250 words

Elizabeth Catlet - Essay Example Catlett was born during World War One, and soon grew to become a leading educator and artist of African American descent. Because of this reason, she was engaged in a lot of political activism, and even used her art to criticize political systems. She received a lot of criticisms, and found herself in a lot of trouble for this reason. She used her art as a platform to express her political opinions, activism, and general feelings (Rosenberg 1). Catlett is known to have created a significant amount of works as a sculptor and printmaker. Some of her best prints include the Sharecropper, Malcolm X speaks for us, Dancing figure, Black woman speaks, and the Singing head among others. Her sculptures got displayed in numerous outdoor locations such as Washington D. C., Mississippi, and Mexico. Her printmaking was important in reminding people that print was one of the best public art mediums, because it was inexpensive and easy to make as large editions as required. Catlett was committed to revealing black aesthetics through her sculptures and prints. She managed to empower and inspire black viewers and artists. She was passionate about making black people find meaning in public art, so as to give them an art to identify with, and encourage them to explore galleries and museums (Rosenberg 1). Rosenberg, K. â€Å"Elizabeth Catlett, Sculptor with Eye on Social Issues, Is Dead at 96.† The New York Times 3 Apr. 2012. Web.

Methodology And Performance Standards Essay Example | Topics and Well Written Essays - 500 words

Methodology And Performance Standards - Essay Example In this essay, Baldwin Hotel is assessed for service quality in the way and manner in which staff deal with guests by using two major performance standards namely resourcefulness and customer service. Resourcefulness is a quality of staff or workers that makes it possible for them to contribute to several aspects of decision making within their job even outside their official job specification. This means that for staff of Baldwin for example who are front desk attendants must be in a position to provide other services and resources to their superiors outside of their stated job specifications as front desk attendants. Generally resourcefulness improves service quality because it helps in eliminating gaps in tasks and services within the hotel. For example when one worker is absent, the presence of a resourceful employee would ensure that the vacancy is not felt and that it does not affect customer service because he will be there to take that task up. At the visit to the site, there were two major measurable and observable areas or components of resourcefulness that was seen. The first had to do with front desk attendants who were giving room services, and front desk attendants who were undertaking troubleshooting in inaccurate ledger postings and entries. The methodological tools that were devised to measure the resourcefulness of workers were observation and accuracy with ledger postings. This means that there was both a qualitative and quantitative methodology. Employees who were responsible for this performance standard were front desk attendants. Customer service is a performance standard that basically deals with the level of satisfaction that the services rendered to customers by staff is appreciated by customers (Covey, 2008). At the Baldwin Hotel, greater percentage of customers is guests to the hotel who come to book rooms to spend from one night to a whole vacation. Customer service rendered to

Develop a story in to screenplay Essay Example | Topics and Well Written Essays - 2000 words

Develop a story in to screenplay - Essay Example Mr. Yardman needs casual laborers to work at his farm. He is harvesting his maize and believe you me; he would have given you some green maize for food. Nancy: I was also not around either. I went to search for what we could eat but unfortunately, I did not succeed (The son moves closer to her, probably to â€Å"confirm† her level of intoxication. She is known for spending the little money she gets from casual work on buying alcohol and leaving the son without enough food). Andrew: Mum †¦I’m †¦. I mean your eyes are bloodshot, you are †¦ I am sorry, but I am convinced you have taken too alcohol again after last week’s drama (feeling upset). Where did you get all the money for alcohol and not for food? Nancy: (Looking away). My son, are you sure you expect an answer to that question? Okay, I will answer you. My friend Caro came to this town and bought for me one bottle †¦ err. I mean only one bottle. Don’t you see I am very stable; I’m not staggering like I did last week? Do not worry about me, I am good. Get in right there, you’ll find some food I left for you to eat (Feeling relieved, she lets out a long breath and buries her face in her hands). Andrew: (Advances into the room, uncovers the food, takes one bite and pauses for a moment) Ugh! †¦ Mum this food is cold and too salt. When did you cook it? (He proceeds to munch the reaming portion of boiled rice, and drinks water. Tired and feeling disenfranchised by his mother’s constant habit of alcoholism, poor hygiene and laziness, Andrew proceeds to sleep on a mat at the farthest corner of the room. Nancy joins him after about 15 minutes and starts talking to herself). Nancy: Everything around me is thick; to others it is tick; I am tired and sick; nothing good to pick. Perhaps with my husband I would be better-off managing this boy who eats like†¦ like ants, and needs other basic needs

Personal Experience Essay Example for Free

Personal Experience Essay Life is full of adventures and experiences. The key to living well is making these experiences as meaningful as possible. I went through a very significant experience, which was actually more of a risk, about two years ago. I was 15 years old and I had to decide whether I would stay in my hometown or move to Monterrey, Mexico. As in every dilemma faced, there are pros and cons that will try to sway you. Time wouldn’t stop and the day of my decision was getting closer and closer; the less time I had to decide, the more confused and undecided I became. All I could do was imagine myself living the future in my hometown or in Monterrey. But, why was I put into this situation? Should I have stayed where I was born and where I’d lived my whole life or would the best thing be to move to an entirely new city? My family once consisted of my mom, my dad, two older brothers, and me. Unfortunately, my dad passed away in December of 2007 when I was twelve years old. Monterrey is a city characterized by having many foreign students because of the highly recognized university, Tec de Monterrey (ITESM). Both of my brothers decided to study there. This left a lonely house with only a widowed mother and a teenage girl. That was the moment I realized we needed to do something, having me make the decision of my life with the pressure of time. I was born and raised in Matamoros, Mexico, which is a border town with Brownsville, Texas. Having my student passport, I studied there my whole life. I had many friends living in both Matamoros and Bro wnsville. This was a major factor on my decision because I didn’t want to leave them and, in Monterrey, I didn’t know anyone. The thing was that in Matamoros, every corner of my house, every street, and every part of the city would only remind me of my dad who was already in Heaven. To me, this was a kind of torture. I had to either leave my friends and start a new life, or stay there with everyone’s support, but constantly having to deal with the suffering of not being able to let go of my dad because of my surroundings. I knew moving to Monterrey was a very good idea, but like everything, it had its negative views as well. It would be a good thing to move because my mom and I would now live with my brothers and we would all be united like we were before. This new beginning would help us overcome the death of my dad. The bad part was that, as I was about to enter high school, moving to Monterrey without knowing anyone would be very difficult. I had always studied in the USA, so attending a school in Mexico would probably lower my grades and make things more complicated. It was all about taking the r isk. Decision time was near. After I analyzed everything, I understood that the best thing I could was to move to Monterrey with my mom. This was a very significant experience because it really impacted me. The first semester was very hard as I felt all alone. As soon as I began making friends, however I realized I couldn’t have made a better decision. People in Monterrey are very humble and caring. They taught me many things, enabling me to become a better person with better feelings. These friends were the ones who pulled me closer to God when I most needed Him. There was no better feeling than getting home and seeing my brothers living with me again. My family was once again united, and I am very grateful for all of this. View as multi-pages

The Calling of Saul of Tarsus

The Calling of Saul of Tarsus A leading persecutor of Christians, Saul of Tarsus sought to destroy the Church (1 Cor. 15:9; Gal. 1:13, 23). Except for Jesus, no one influenced the early church more than Saul, also known as the apostle Paul. This paper will examine the circumstances and events prompting a zealous persecutor of the church to become the most influential leader for the spread of the Gospel to the Gentiles. It will be shown that the calling of Saul was a true conversion even though he was not moving from one religion to another. His calling emphasized change but emphasized the conviction that the final expression and intent of Judaism had been born. Paul was born a Jew, and was a citizen of Tarsus where he was a tentmaker by trade. He received his rabbinic training in Jerusalem, under the teaching of Gamaliel. According to Pauls own account, he was a strict adherent among Pharisees (Gal. 1:14, Phil. 3:5-6). Paul inherited Roman citizenship (Acts 22:2528), which was widely granted during the latter part of the Roman republic. Paul claims in Acts 22:28, that he had been born a Roman citizen. This would mean that he had inherited Roman citizenship from his father. Little is known of Pauls life prior to the events discussed in Acts. He is first mentioned in chapter 7 in connection with the execution of Stephen. According to Acts 7:58, the witnesses laid their clothes at the feet of a young man named Saul. Paul was a Pharisee, a prominent young member of that sect. Steeped in the monotheism of the Old Testament Scriptures, he could only count as blasphemy the claims of Jesus disciples that their Master was the Son of God. He could only ridicule the issue of a life that terminated, as he thought, on a despised cross and in a gloomy sepulcher, rather than on a throne of glory. With regard to Pauls pre-Christian attitude to the gospel, one thing is certain; he was opposed to it with his whole heart. In his apostolic letters he speaks of his previous hatred for the church (Gal 1:13; Phil 3:6). His persecution of Christians was to him a holy war. The only explanation that can be given of his sudden reversal is that the risen Christ actually appeared to him and by the sheer persuasion of His deity, claimed the faith and allegiance of the persecutor. Pauls conversion/calling to the Way took place near the city of Damascus. Four characteristics stand out in the accounts of this event. First, Paul was actively engaged in persecuting Christians and did not anticipate his conversion (Acts 9:19; 22:416; 26:917). Second, the event that initiated the unexpected change of course was a revelation of Jesus Christ made to Paul alone. Third, Soon after this revelation Paul had contact with a certain Christian (Ananias) in Damascus who recognized Paul as a believer in Christ by baptizing him. Fourth, Paul was immediately called by Jesus to take the Gospel to the Gentiles (1 Cor. 9:1; 15:89; Gal. 1:1516; cf. Eph. 3:16). Pauls Damascus experience becomes the most famous conversion/calling in history. Suddenly he is blinded by a light from heaven the light of the glory of Christ. His surrender to Jesus was instantaneous and complete: What shall I do, Lord? (Acts 22:10). He could not see because of the glory of that light (Acts 22:11), but he had already seen the light of the knowledge of the glory of God in the face of Jesus Christ (2 Corinthians 4:6). The god of this world could blind him no longer. At his conversion/calling, Paul was commanded to open the eyes and turn them from darkness to light (Acts 26:18). Although Paul was blinded after his encounter with the Lord, Ananias laid hands on Paul, something like scales fell from his eyes (Acts 9:18), and he was able to see. He had first-hand knowledge and experience of turning from darkness to light, and his command from the Lord was as clear as his newly regained sight. Content to allude to Pauls blindness and recovery as historical events, Luke wishes by a sober narration of carefully selected facts to make it clear that Pauls meeting with Christ is not to be classed with other visions, however supernatural, but is to be accepted on a par with the other appearances of the Risen Lord. So Paul goes from opposing God and persecuting Jesus to joining the persecuted side. After spending several days with the disciples at Damascus, Saul went into the synagogues and boldly proclaimed Jesus, that he is the Son of God (Acts 9:20). Krister Stendahl argues that a proper interpretation of Romans 7 shows that Paul, as a loyal Jew, had experienced no struggle or guilt feelings that would have led him, through dissatisfaction with the law, to turn to Christ.Neither did he suffer from an introspective conscience..Stendahl prefers to regard him as someone who did not abandon his Jewishness for a new religion but, rather, as a Jew who was given a new vocation in service of the Gentiles. The description, in Acts, of Pauls sudden conversion on the road to Damascus is primarily the creation of Luke; Pauls biographer. Lukes description of Paul is not impartial biography either, for it was intended to dramatize the early churchs journey from Judea into the gentile world. In some ways Luke downplays Pauls claims, but he uses Pauls life and mission to illustrate the destiny of Christianity. Many of the details of Pauls life come from Luke since most biographical details are missing from Pauls own letters. Lukes description of Pauls conversion draws on the Hebrew Bible for themes of prophetic calling, paralleling the commissioning of Jeremiah (Jer. 1:5-11) and Isaiah (Isa. 6:1-9). Pauls calling, and ultimate conversion to Christianity, depicts the decisive change Paul experienced. Not only was Pauls conversion/calling remarkable with respect to his view of Jesus, but in his attitude toward Gentiles. Judaism is well known for its exclusivist attitude. It was unlawful for a Jew to have fellowship with one who is uncircumcised. Along with his conversion he received a prophetic commission to convert the gentiles. It is inadequate to speak only in terms of Pauls conversionas if he were moving from one religion to another; and likewise only in terms of his callas if he were continuing in an unaltered faith. The conversion-call combination emphasizes both continuity and change. Stendahl challenges the appropriateness of conversion language because Paul has not changed religions, that is, he never turns from loyalties to the God with which he began. While the answer might seem clear enough, working with Stendahls assumptions complicates the task; and furthermore, Luke nowhere explicitly defines conversion, nor provides a consistent pattern of entry into the church. When he does specify the means by which one joins the group, he is generally rounding out narrative portions which demonstrate the overarching effects of preaching. He does, however, offer sufficient material for us at least to consider the nature of a changed relationship with God, and ask whether the change constitutes conversion. Although we customarily label this experience Pauls conversion, this can be done only in retrospect, for at that time Judaism and Christianity were not yet separate religions. In reality, Paul changed brands of Judaism, switching from Pharisaic to Christian Judaism. On e of the main ways that Luke demonstrates Sauls changed relationship with God is to show this change in group affiliations. That is, while not an end in itself, his new corporate identity points to the ultimate reality underpinning his change. What is evident is the fact that the gospel message is beginning to extend beyond Jerusalem and Judea. Paul inhabits that world of Christianity which he formerly tried to exterminate through the killing of Stephen. However, it was Stephen and his circle, not Paul, who launched a mission to Gentiles. Pauls missionary enterprise is not framed in generalities, as it is in Acts 1:8 (to be my witnesses) and Acts 9:15 (to carry my name). In Acts 22 and 26, Paul is directed to testify specifically about what he has seen and heard on the road to Damascus. The missionary charge to preach before kings in Acts 9:15 is Lukes anticipation of the way he closed Pauls public ministry by having Paul preach before King Agrippa (Acts 26:1-32), and it is suggestive of a Pauline appearance before Caesar (cf. Acts 23:11, 25:10-12 and 27:23-24.) Since Paul is the great missionary to the Gentiles, it is appropriate that his conversion/call immediately precede the worldwide spread of the gospel. Hence, Luke introduces it immediately before the movement of the gospel into the Gentile world, as the conclusion to the Palestinian mission. What were the consequences of this event for Pauls theology? The most difficult question to solve was, What impact does the Christian Gospel have on the concept and observance of the Law (Torah)? This question is still disputed today. The basic problem is that Paul seems to be vacillating between two concepts of law, a Jewish concept and his own Christian concept. Paul called his new concept the law of Christ (Gal. 6:2). The law summarized the Scriptures in another way, by regarding the love command as the common denominator. For the whole law is fulfilled in one word: you shall love your neighbor as yourself (Gal. 5:14). As Paul attempted to make sense of Christian theology, the Damascus event provided an unexpected answer to an old Jewish question: Is God the God of Jews only? Is he not the God of gentiles also? Because Christ ordered Paul to preach the gospel to the gentiles, Paul could now answer boldly: Yes, of Gentiles also Conclusion When reading Acts, one is struck by the immediacy of Pauls activity as an apologist and theologian for the Christian community after his conversion (Acts 9:20-22, 28-29). His theological views were already so profound as to be irrefutable by his first-century Jewish opponents (9:22). Neither the brevity of the Damascus event nor the three short days of blindness following it allowed for a new theological education. Therefore the encounter with Jesus must not have required the abandonment of his former learning, but informed and reoriented it toward a new understanding of salvation-history around some key theological point revealed to him in the event. It was Pauls conviction that if one read the Torah story, emphasizing it as a story of Gods works of salvation and righteousness for ancient Israel, then one could not escape seeing that God had wrought another salvation, and committed another righteousness, in Christ just like the ones of old but an even greater one ! Paul was so excited by his belief that God had committed a new, mighty act in Christ, that he just could not understand why everybody did not see it the way he did. For Paul, as for Jeremiah, it was a question of how you think. The New Testament contains six summaries of Pauls conversion experience (Acts 9:1-30; 22:1-21; 26:1-23; Gal. 1:13-17; 1 Cor. 15:8-10; Phil. 3:4-11). Paul also alludes to the event on the road to Damascus several times (Rom. 10:2-4; 1 Cor. 9:1, 16-17; 2 Cor. 3:4-4:6; 5:16; Eph. 3:1-13; Col. l:23-29). Those references emphasis the significance Paul placed on his conversion experience and for determining his ministry.

Analysing The Universality Of Human Rights Philosophy Essay

Analysing The Universality Of Human Rights Philosophy Essay Abstract:This paper aims to critically study and assess the different perspectives on the universality of human rights,and locate the position of the perspectives according to Dembours four schools of thoughts. The perspectives of human rights on cultural divesity and linguistic diversity have also been emphasized upon here. Universality of Human Rights its Different Pespectives Human Rights are rights that one is entitled to enjoy simply because of thefact that he is a human being. These are equal and inalienable for all , and cannot be denied to anyone human in nature and form. Thus they are Universal in nature, and function as a legitimate standard for a political system. This ofcourse willlead to a discussion of being human and enjoying the human rights(Donelly 2003). Being Human beings, everyone deserves to enjoy certain rights after fulfilling certain obligations to the society. These fulfillment of obligations are based on morality of the people as an individual and as a class, judged by the society at large and then being endowed with certain privileges to be enjoyed in the form of Political rights. Rectitude and entitlement, the two aspects of a right, are directed towards a preset standard of conduct, which bings forth the duty and obligation that an individual is expected to perform, and calls for individual and universal attention towards righteousness . Performance of this duty entitles the individual to enjoy the et of privileges in the form of a right. To have a right to something, makes one entltled to own the sole authority to enjoy it, denial or repression of which entitles one to have special claim for justice. Rights enjoyed by one cannot be reduced because it clashes with correlative duties of another, neither can it be reduced for enjoying a benefit. Hence, rights give authority to its holders , and not just benefits( Donelly 2003). Rights are meant to be exercised, enjoyed, respected, and enforced.These are the four principle dimensions of a right. Respecting ones rights gives other the privelege of enjoying and asserting his own rights, otherwise it is liable to be questioned , threatened or denied. A violation of a right is an injustice doneto someone, and is subject to distinctive force and remedial logic(Donelly 2003). Ludwig Wittgenstein, the analytical philosopher propagated that a concept should not be defined by what one thinks it means , but by its meaning and practice in everyday life. One should rather analyse facts on the basis of observation, rather than thinking. This led to the introduction of his concept of Family Resemblance The concept of Human rights when approached through the family resemblance matrix, highlight the following factors: Morality Their existence disregarding social recognition Possessed by every human being Their arbitrariness Emergence through political and social struggle Their usage for political communication Servitude to bourgeois Basis on human nature Bear a socio-legal concensus Ability toget transformed into legal rights ( Dembour 2006). Dembour argues that , although most people believe in the combination of the first three factors as the essential element of the concept of Human Rights, or that human rights exist irrespective of bein having social recognition as every man is deemed to enjoy it being human beings as the rights are framed on the basis of human nature, it should not be assumed that it rests on a socio- legal consensus, or bears arbitrariness in its state. He believes that Human Rights have come into existence as result of force of language use, and believes that they would cease to exist if conversation ordiscussions about them die down Different competingconcepts of Human rights exist inthe society,and people fight to establish their own opinions disregarding others. Donellys concept og Human Rights though is encouraging for many, but highlight some political or intellectual inadequacies in termsof moral integrity in his book Universal Rights in Theory and Practice. Harshers Philosphy Of Human Rights points out that Human Rights demands that every single individuals dignity is considered in an existing political norm, where one individuals security of Human Rights leads to the security of another , mankifesting this security to an indefinite expanse and time in the society(Dembour 2006). Every individual craves for recognition in the personal and intimate level where an identity is formed, as well as in the broader socio-politcal level. The uniform formation or malformation of an identity and recognition leads to infringement or violation of rights by one on the other. The politics of universalism emphasizes on equal dignity of all citizens, barring division in the society leading to classes of citizenship. However, from the politics of Universalism grows the politics of differences, when one shifts from the universally familiar and accepted practices in the society (Taylor 1994). This is the basis of differentiation amongst the fellow members of the society , which threatens the universality of theHuman Rights and often leads to its violation. While enjoying their human rights,individuals tendto forget that their forbearers had to fight to acquire them,and hence they need to be protected. Hence it is often found that Human Right issues are treated with a Machiavellean approach, with the sole intention of maintaining ones interests and dominion power( Dembour2006). A study of Dembours four schools of thought would further help to understand the different perspectives of Human Rights. Position of the Perspectives:Dembours 4 schools of thought on Human Rights Based on the analysis of the thoughts of the scholars, Debmour has broadly categorised all discussions on human rights to be based on four schools, namely- The Natural Scholars: These group of scholars believe inthe existence ofthe Human Rights independent of social recognition, laying their basis on the Universe,God, Reason or any Transcendental source. Their basis of Human rights is much contradictory according to Dembour, as they propagate that it is based on human nature as well as consensus. The Natural Scholars argue that human rights constitute a social choice of a particular moral vision of human potentiality, which is directly linked to the historical rise and consolidation of liberalism in the modern west. This according to Dembour is contradictory as human rights cannot have their existence always as well as historically. The Natural scholars according to him perceive Human Rights as universal even though they come to receive a single means of expression. They do not depend on an actual manifestation of it on the context of t he international law, disregarding the metaphysical basis.Some natural scholars again, do not agree t hat consensus is the basis of Human Rights.In this regard , Michael Freeman disagrees with Donelly for considering consensus as a basis of Human Rights in order to avoid conflicting and contradictory philosophical theories on Human Rights. Scholars like Donelly consider Human rights to be readily protected,and wantedthe most when they are not enjoyed. The Natural scholars on the aspect of embodiment of human rights by human laws opine that human beings can actually have human rights because they are humans. The Protest Schlars:These scholars believe that, Human Rights is language to express a protest, and is not an entitlement as thought by others. Harscher, one ofthe prominant scholars of this schol of thought argues that thebasis of human rights on God and reason should be should be absolutely discarded for the sole reason that god is non existent, and reason does not transcend as it is focused only on itself. The protest scholars depend more on things that are less specific and deal with social consciousness.However, Harschers view of considering the existence of a society where human rights are efficiently protected naturally is very m,uch surprising as the protest scholars are naturally never satisfied with whatever they receive in this world but ask for more. They always visualize human rights injustice, and want tofight the abuses of the rights. On the aspect of embodiment of human rights by human laws, the protest scholars argue that ,human rights are always beyond reach, being the negative principle at the heart of social imaginery. Dembour points out, Rights therefore according to the Protest scholars are -moral claims or aspirations, which challenge the status- quo, and are chiefly concerned with the oppressed class of people. They evolve historically and are directed towards a more free and egalitarian human society. The Deliberative Scholars: The most interesting part about this group ofscholars is that, they stay committed to human rights withou believingin them, though both the natural scholars as well as the protest scholars strongly believe inhuman rights. The Deliberative scholars consider human rights to be an essential string of procedural principles or legal and political values that is necessary for running the government. They believe human rights should not dictate howthings should be substantively , but rather act as guiding principles of a process. Both Michael Ignatief f and Conor Gearty ,the two prominent representatives of this school are of this opinion.They believe that there cannot be any human rights beyond human rights law, and the sole objective of human rights should be about the process, and not attaining the right moral solutions. The Deliberative scholars are non-religious in their approach to human rights and get itassociated with the concept of liberalism. The Discourse Scholars: The Discourse scholars are a bit cynical about the existence of human rights. Makau Mutua in his book Human Rights:A A Political And CulturalCritique presents his scepticism saying that human rights cannot necessarily present the best means to alleviate suffering. He further mentions that, to him the very concept of human rights seems dangerous as far as the human society is concerned, and Universality in terms of Human Rights is even more shocking. Wendy Browm has a different opinion than Mutua, but expresses her doubt pertaining to Human rights asking about the standpoint of Human rights, in the perspective of International justice project, or should it be considered as a progressive international justice project. Thediscourse scholars not only insist on the non-naturalness of human rights, but also question the benefits of human rights on the individuals as well as the society.They point out at the inefectivity of the concept of the human rights , but fail to provide an appropriate standpoint on this discourse, and explain what their alternative would rather be. (Dembour2006) Human Rights Perspectives on Diversity Cultural diversity in any state calls for cultural recognition in the political governance of a state,and have been reflected by various ethno-national movements, language groups, indegenous people, migrant communities. Cultural diversity has become a major challenge for many nations, and affects their policy making. Globalization is one ofthe major factors responsible for cultural diversification. The intense capital flow in the market, the post-Fordist production methods, and the widespread western consumer culture globally has given rise to various social movements that lay emphasis on their own distinct ethnicity, linguism or religion. The common claim of all these movements is to be included equally in the mainstream society, and their particular identities be recognized publicly. Cultural diversity has become a major threat to the nation states,where claims of cultural recognition put forwarded by different social movement groups has started to be considered as a majotr threat to the stability of the state and national unity.Theoretically,governing a culturally diversepolity has become a major challengingand controversial issue for the nation states, with the institutionalization of Human Rights in the cultural and social platform. The international human rights have far reaching contributions in the periphery of national citizenship. Its institutionalization in both goverment and non-governmental organizations has led to the establishment of a Universal Personhood,which go beyond the arena of classical modern political tradition. The Right of equality and non-discrimination have thus been specifically mentioned in articles peraining to individual rights to cultural identity andminority rights, obliging governments of the state to take up a pro-active approach in promoting the identity of all minorities within their territories(ICCPR Article 27 adopted by the UN in 1996)(Koenig Guchteneire 2007). Multi-Culturalism In General Multiculturalism terminoligically refers to practice of sharing a set of positive evaluation of cultural traditions and ethnic identities of minorities. The literatures, arts and even politics cites evidences about it, acknowledging the intellectual and artiostic contributions of the minorities, though multiculturist thought is often accusedof promoting nihilism as they are considered to be influenced by Derrida.The basic challenge faced by multicultural societies is,on one hand they are entitled to enjoy the rights and opportunities of a ;liberal democracy, on the other hand they also have the right to maintain their identity and remain different. This directly contradictsthenationalistic view of a state which maintains that a state should have a homogeneous culture. This refers to necessity of cultural uniformity, shared territory and citizenship as the basis of nation integrity and political legitimacy. The Classic Enlightenment thought highlights that a universal human civilizati on existed, which was accessible to all human beings. Propagators of German Romanticism emphasized that every nationality has their own linguistic and cultural character, which it had a right to defend. This concept developed as a defense against french Universalism restrained itself from interfering with individual human rights. Every society is a multicultural one irrespective of the fact of holding diverse ethnic groups, as it id full of individuals havinf different values and views peraining to the world. The practice of Multiculturalism in a society in thas respect can be a practice of instigating strong individualistic thinking, about personhood. If the core practices of multiculturalism is based on institutionalised diffrerences, it has the definite poossibility of regressing into apartheid, nihilism, or enforced ascription of cultural identities( Eriksen 1996,pgs 49-53). Linguistic Diversity Language is one ofthe three major dimensions of cultural diversity. Historically it is evident that Nation States have been formed on the basis of linguistic homogeneity,so as to ease the process of communicatrion in the governance. The most sensisite challenge that a government faces is blending a collective identity with the territorially based national movement. Though Linguistic diversity does not lead to seccesionist movements, it sufficientently threatens a democracy. Language being the most essential form of communication, no state can maintain a state of neutrality as far as language is concerned. Apart from carrying out communicative and instrumental function,language also performs symbolic functions and contributes to the cobnstruction of collective identity. State building is often characterised by linguistic homogenization as found in the case of France. The standardization of scripts, grammar , semantics and cannonization of literatures are the most important policy tool s involved in the process of state building. The Classical Democratic Theory is essentially develop on this linguistic characteristics of a state, where language is considerd as the main public discourse. This modular concept is presently challenged by the defacto linguistic diversity that arises out of international migration abnd social networks which is basedon the new electronic media communication,and by dejure linguistic pluralism imposed on the nation states by the international human rights regimes.Ferdenand de Varennes argues that, language rights are generally considered as basic human rights of freedom of expression and non-discrimination both in the global as well as various regional human rights regimes. Thet are inadequately captured by notions of unenforceable collective or minority rights. It is argued that claims to the privalkte and public use of minority language rights are more justified as individual human rights. However since minorities cannot be termed as bea rers of collective rights, the transnational legal discourse on human rights de-legitinmizes strong policies of language homogenization and clearly obliges states to respect and promote linguistic diversity (Koenig Guchteneire 2007). Conlusion To conclude, it can be said that governing cultural and linguistic diversity is a very important and controversial issue in contemporary politics whethe in the domestic politics or international politics. States in order to accomodate increased cultural diversity has to balance by recognition of the diferences. They also have to promote equal participation of the minorities, ethnic groups and indegenous groups publicly, and with a vision towardsthe future should frame policies accordingly. This task alls for framing suitable policy making pertaining to trhe issues of the ethnic, linguistic and religious claims for recognition, going beyond classical institutional contours and modern nation-state. They also highlight that while human rights provide some normative yardsticks for making policies pertaining to these issues there are no simple or easy solution for dealing with the burning challenge of cultural diversity. The dynamics of ethnic ,linguistic, and religious diversity follow t heir own logics which are varied depending on the historical trajectories of state formation and nation building. Therefore,to accomodate cultural diversity it is essential to find highly context-sensitive pluralistic policy designs. Having knowledge of socio-historical context are pre-conditions for framing successful pluralistic policies that would contribute successfully to the political governance of cultural diversity. (Koenig Guchteneire 2007).

Innocent Religion Essay -- Religion, Moses, God

Science and technology have been regarded by many people as the Moses who leads human out of the world of ignorance to the land of knowledge and wealth. Religion, in the other respect, has unfortunately been misinterpreted as the evil Pharaoh who wants to keep human under his slavery. Some people thought the "Scientific Revolution" in the 17th century as the "Exodus" of science from the tyranny of religion. For instance, they believe that if Newton did not waste his time on the search for God, he probably would have made much more contribution to science. Dong Jin, one of the writer for Digest of Science and Technology thought Newton was "controlled by a wrong philosophy and fall into the abyss of idealism and theism"[[1] Dong Jin, Digest of Science and Technology, September 2000 ][1] and considered Newton's attempts to find evidence for 'existence of God' is "so absurd and tragic."[][1] Surprisingly, quite a number of people share Dong Jin’s unfair view of religion. In their views, Rene Descartes and Francis Bacon are also victims of religious belief. However, few of these accusations are true. In the time of "Scientific Revolution", religious belief rarely acted as it's preventer. Sometimes, religion even played a positive role in the construction of new science and philosophy. Newton is a remarkable figure in the period of scientific revolution. His discovery of general binomial expansion in 1664 and publication of the concept of Calculus in "Principia" in 1687 introduced handy mathematical tools to modern science. His light decomposition experiment with prism and ground work in Classical mechanics had greatly changed people's view of nature. His work generated a large crowd of followers known as Newtonians. His thoughts an... ...s kind of conflicts in 17th century happened very often. Natural phylosophers criticisms suppressed the work of experimental scientists. As far as I am concerned, the discrepancy between natural philosophers and experimental scientists was a heavier shackle then religion on science. Although religion had some controversy with science, like their disagreement on the issue of embryonic stem cell researches, it did not create a lot of obstacles in the time of the "Scientific Revolution". During the process of unveiling the secret of nature, science and religion will surely have some argument due to their different opinion in the interpretation of phenomena. Since the wide-spread religious belief didn't kill those great figures in the "Scientific Revolution". we should claim religion's innocence in that period and criticize it's role in a more rational and complete.

Dont Blame Me :: essays research papers

Who job is it really to realize if you or myself have had too much to drink? What we're discussing is the simple fact if it is a bar's, bartender, or waiters' responsibility for their customers actions once they leave. Some people believe so, like our State of Texas. The question is whose respoonsibility really is it? I actually don't believe that it is no one persons responsibility for how much one person drink, except for the people themselves. The State on the other had believes and enforces thatit is the bar's, bartender, ot waiters' responsibility. Personally, I don't think that there is and one around that knows me well enough how mich it takes me to be drunk or intoxicated to where I may hurt others or myself. To be truthful, at times I don't realize it myself until I actually get up from seat and walk around for a while. So how can we hold others responsible for wat we do after we do after we leave their site? I don't think it is fair; it is nearly impossible to spot everybody that has been served to where you can tell if thy have dad too much. The legal terms the State gives is " the provider (a person who sells or servers an alcoholic beverage under authority of a license or permit) is responsible for the provision (the person who comsumes the alcoholic beverage) for the individual be sold, served, provided with an alcoholic beverage is abviously intoxicated to the extent that he (provision) presents a clea danger to himself and others. The promblem is how do we know? For example, there is a man that stands at 5'8 and weighs 160. Then you have another man that stands at 6'3 and weighs 250. They both fo into a bar together and they sit down at the bar and order Long Island Ice Tea's. Now the first thought that comes to your mind is ,"I better slow the little guy down because this drink has 4 different liquors and he'll probally try to keep up with his buddy?" Which dos happen they wait for each other to finish and order another round together. Now the bartender notices that the little guy is always waiting on the big fellow. So the bartender tries to slow them down, but they say they are all right and he gives them their last drink.

Did Charlemagne deserve the title “Great”? Essay

A great ruler is a different concept for different people. It can include great skill in battle, or great administration strategy. www.dictionary.com Explains Great as:1.Powerful; influential: one of the great nations of the West. 2.Eminent; distinguished: a great leader. 3.Grand; aristocratic. Charlemagne was a ruler who ruled over the Frankish Empire in the middle-dark ages. Many historians regard him as great, for he did many things for the Christian Religion. We do not specifically know when Charlemagne was called great. Charlemagne was an accomplished conqueror and good with bribes. In one sense, Charlemagne did more than just restore the empire. He added to it which Roman arms never reached (64, The Times: Illustrated History of Medieval Europe, Felipe Fernandez-Armando). From this source, we can tell that Charlemagne was an accomplished conqueror, which could be considered as great. Charlemagne conquered many new lands, and he took over Saxony, a huge piece of land, with tough, strong people. This would make Charlemagnes court admire him, for the far-reaches of his empire would bring them riches and wealth. He could then use this new-found wealth to shower the Catholic Church with money and riches. Einhard wrote: He provided [it] with a great number of vessels of gold and silver. It seems (for we do not know for certain when this title was given) as though the title great was given by the Catholic Church for they admired Charlemagne as he had helped defend and spread Christianity. This would lead the Catholic Church to think that he was great. Charlemagne tried to revive the old Roman ways of Law, standardization, learning and hygiene. Charlemagne was also the creator of the Carolingian Renaissance. He revitalised learning in the courts, took interest in books and made sure that all the books of earlier generations were kept for the future. This would give the scholars a reason to call Charlemagne great, for  he had revived learning from a period of Darkness where learning was forgotten and thrown away. Charlemagnes rule marked the end of the Dark ages, and the middle ages had begun. With this, Charlemagne also standardised currency using silver, while earlier there were many different types making the country run amok in confusion. He could have been called great from historians later on, who would consider this a great feat. Charlemagne could be a cruel and harsh ruler. He had many Saxons massacred in his campaign for Saxony, and he did not see it as either cruel or harsh. The Catholic Church approved of this, for the massacred Saxons were not Christian, and the Catholic Church had been earlier bribed. This was not a great thing from Charlemagne, in the Saxons eyes, for it was an unnecessary and costly move to massacre them. In summary, Charlemagne did deserve the title great, for he revived (to an extent) learning, standardization and law. He had also conquered many different lands for the Frankish empire. To many people, Charlemagne was a bad ruler, but even though he had been cruel and harsh, his good achievements overshadow his cruel times. Therefore, Charlemagne deserved the title great. Bibliography McGrath, F. (n.d.). The Longevity of The Saxon Wars [Adobe PDF]. RetrievedNovember 18, 2008, from http://www.leeds.ac.uk/history/studentlife/e-journal/McGrath.pdfReference Source Armesto, F. F. (Ed.). (n.d.). Illustrated History of Europe. Times Books. great. (n.d.). Dictionary.com Unabridged (v 1.1). Retrieved November 17, 2008, from Dictionary.com website: http://dictionary.reference.com/browse/greatFearns, J. (2008, November 17). Year 8 History. Lecture presented at ChineseInternational School, 2406. Economic and Legal Reforms. (2008, November 2). Carolingian Renaissance. Retrieved November 17, 2008, from Wikipedia Web site:http://en.wikipedia.org/wiki/Carolingian_RenaissanceMacMullen, R. (1997). Christianity and Paganism in the Fourth to EighthCenturies. Yale University Press. (Original work published 1997)

Safe Disposal of Wastewater – Disinfection

2.1.4 Disinfection Disinfection is the primary mechanism for the inactivation or devastation of infective beings to forestall the spread of waterborne disease to downstream users and the environment. ( Municipal Technology Branch U.S. EPA, 1999 ) Chlorination is the most common method of disinfection. Chlorine is effectual at killing most bacteriums, viruses and Protozoa that rise hazards to human wellness. The reactions of Cl in effluent are shown as below: Chlorine2+ H2O > HOCl + H-Cl Chlorine Hypochlorous Gas Gas HOCl + OCl + H Hypochlorite Ion In chlorination intervention, Cl must be removed before treated H2O is released due to chlorine is itself toxic to marine life. Sodium bisulfite is added to the treated H2O to take any Cl residue. ( Patrick, n.d. ) Besides, ultraviolet light disinfection is a physical procedure that transportations electromagnetic radiation with a wavelength of about 4 to 400 nanometers from a quicksilver discharge lamp to an being ‘s familial stuff ( DNA and RNA ) . When UV radiation, generated by an electrical discharge through quicksilver vapour, penetrates the familial stuff of micro-organisms and idiots their ability to reproduce. ( Anon. , 1999 ) UV disinfect at wavelength of about 254nm is most efficient for disinfection intent. This procedure adds nil to the H2O but UV light, therefore, there is no residuary consequence that can be harmful to worlds or aquatic life. In add-on, UV is an effectual germicide for chlorine-resistant Protozoa like Cryptosporidium and Giardia. However, UV disinfection is non every bit cost-efficient as chlorination. Recently, ozone has begun to acquire attending as a effluent disinfection method. Ozone is an unstable gas comprising of three O atoms, the gas will readily degrade back to O, and during this passage a free O atom or free group is formed. Most wastewater intervention workss generate ozone by enforcing a high electromotive force jumping current ( 6 to 20 kVs ) across a dielectric discharge spread that contains an oxygen-bearing gas. Ozone is a really strong oxidizer and viricide. It has greater disinfection effectivity in taking virus and bacteriums present in H2O due to direct oxidization or devastation of the cell wall with escape of cellular components outside of the cell, reactions with extremist byproducts of ozone decomposition and harm to the components of the nucleic acids. ( Anon. , 1999 ) Ozone is besides known to cut down the concentration of Fe, S and manganese and extinguish olfactory property and gustatory sensation jobs. Ozone oxides the manganese, sulfur and Fe into in dissoluble metal oxides. These indissoluble atoms are subsequently removed by filtration. Furthermore, ozone increases the O content of H2O, a good side-effect of disinfection. 2.1.5 Third Treatment After biochemical debasement of the sewerage in the secondary intervention, the clarified wastewater is farther treated to take non-biodegradable toxic organic pollutants, disable disease doing beings and viruses, and other man-made pollutants. ( Anon. , n.d. ) After this intervention, the waste H2O becomes relatively safer and can be discharged into the environment. There are three chief third intervention procedures, which are filtration, lagooning, and alimentary remotion. In the filtration procedure, sand or activated C are used to filtrate the effluent. The H2O is made to go through through a bed of sand activated C, so that the particulate affair in the H2O adheres to the filter medium and gets removed from the H2O. Sand filtration removes much of the residuary suspended affair whereas filtration over activated C removes residuary toxins. ( Anon. , n.d. ) Lagooning provides colony and farther biological betterment through storage in big semisynthetic pools or lagunas. These lagunas are extremely aerophilic and colonisation by native macrophytes, particularly reeds, is frequently encouraged. Small filter feeding invertebrates such as Daphnia and species of Rotifera greatly assist in intervention by consuming the biodegradable atoms in the sewerage H2O ( taking all right particulates ) . Removal of foods nitrogen and P is necessary as their inordinate release to the environment can take to a buildup of foods, called eutrophication that in a manner lead to the giantism of weeds, algae, and blue-green algaes ( bluish green algae ) . This lead to a phenomenon called Algae Bloom, where there is a rapid growing in the population of unsustainable algae which finally dies. As the bacterium works on the decomposition of these algae, they use up excessively much of O which may take to the decease of most of the aquatic biology which creates more organic affair for the bacteriums to break up. In add-on to doing deoxygenation, some algal species produce toxins that contaminate imbibing H2O supplies. Therefore, remotion of foods is indispensable measure in third effluent intervention. Phosphate remotion is achieved by precipitation as Ca phosphate. Besides, N is removed through the biological oxidization of N from ammonium hydroxide to nitrate ( nitrification ) , followed by the decrease of nitrate to nitrogen gas ( denitrification ) . Nitrogen gas is released in the ambiance and therefore removed from the H2O. ( Anon. , n.d. ) 2.1.6 Sludge Treatment Sludge is produced from the intervention of effluent in on-site ( infected armored combat vehicle ) and off-site ( activated sludge ) systems. The sludge are likely to incorporate microorganisms which may lend to the transmittal of diseases, every bit good as organic and inorganic contaminations which may be risky or toxic to worlds or have damaging effects on the environment in general. Therefore, all sludge must be treated before recycling or disposal and the grade of intervention depends on the intended concluding usage. The intervention procedure may affect thickener, dewatering, digestion, composting, and concluding disposal. 2.1.6.1 Sludge Thickening Thickening of sludge increases its solids content and reduces the volume of free H2O thereby minimising the unit burden on downstream procedures such as digestion and dewatering. The most normally used inspissating procedures include gravitation thickener, dissolved air floatation and extractor thickener. Gravity thickener is normally carried out in a round armored combat vehicle where the sludge is fed to the armored combat vehicle through a centre provender good. The provender sludge is allowed to settle and the thickened sludge is withdrawn from the underside of the armored combat vehicle. Conventional sludge roll uping mechanisms with deep trusses or perpendicular lookouts are used to stir the sludge gently thereby easing the release of H2O from the sludge. The supernatant flow is returned either to the primary subsiding armored combat vehicles or to the influent of the intervention works, whereas the thickened sludge is pumped to digesters or dewatering installations. Typically, sludge can be thickened to approximately 2 to 3 % for solids derived from activated sludge or RBC systems, whilst for primary sludge and dribbling filter sludge, they can be thickened to approximately 4 to 6 per centum solids concentration. ( Alturkmani, 2012 ) Flotation thickener is a solid-liquid separation procedure. Separation is unnaturally induced by presenting all right gas bubbles into the floatation procedure system. The gas bubbles become affiliated to the solid particulates, organizing a gas-solid sum with an overall majority denseness less than the denseness of the liquid. Therefore, these sums float on the surface of the fluid. Once the solid atoms have been floated to the surface, they can be collected by a skimming operation. ( Lawrence K Wang, n.d. ) Centrifuges are a compact, simple, flexible, self-contained unit. They have the disadvantages of high capitals, care and power costs and frequently a hapless, solids-capture efficiency if chemicals are non used for bio sludge. However, they have extra advantage of less infinite demand, less odour potency and housework demand. ( Anon. , n.d. ) Centrifugal thickener is acceleration of deposit through the usage of centrifugal force. Centrifuges are normally used for inspissating waste activated sludge. Primary sludge is usually non fed to centrifugate as it may incorporate scratchy stuff. 2.6.1.2 Stabilzsation Stabilization is the term used to denote the procedure of biochemical O demand ( BOD ) decrease. The stabilisation procedure can be carried out under aerobic or anaerobiotic conditions. In anaerobiotic system, the sludge is passed through a well-mixed digester at 35 °C. The procedure is uninterrupted and takes 15-20 yearss. The organic stuff interruptions down in the digester to bring forth methane gas and C dioxide. The gas is burned to heat the digester or in really big workss to bring forth electricity through a combined heat and power works. Digested sludge has a low smell and H2O is easy removed to cut down volume. The procedure kills potentially harmful bacteriums and can be enhanced by usage of high force per unit area or sonic systems which destroy bacteriums cells. ( Anon. , n.d. ) Aerobic stabilisation is carry out in an aeration armored combat vehicle with the nowadays of O which is same manual as in an activated sludge procedure. Due to the high O demand, this procedure is energy intensive and high costs. In aerophilic digestion, sludge stabilisation is achieved when aerophilic and facultative micro-organisms convert biodegradable organic affair in an environment where aeration is provided. End merchandises of the digestion are chiefly C dioxide, H2O and non-biodegradable stuffs. 2.1.6.3 Sludge Conditioning Sludge conditioning is a procedure that sludge solids are treated with chemicals to fix the sludge for dewatering procedures. Chemical conditioning prepares the sludge for better economical intervention with vacuity filters or extractors. Sulfuric acid, alum, chlorinated copperas, ferric sulphate, and ferrous chloride with or without calcium hydroxide are common chemicals that used in this procedure. The intent of adding chemicals to the sludge is to take down or increase its pH value to a point where little atoms coagulate into larger 1s and the H2O in the sludge solids is given up most readily. Thermal conditioning has two rudimentss which are wet air oxidization and heat intervention. Wet air oxidization play a function in reduces the sludge to an ash whereas heat intervention improves the dewaterability of the sludge. This procedure produces a more readily dewaterable sludge and besides provides effectual disinfection of the sludge. Blending is a procedure where two or more types of sludge are â€Å"blended† together to ease a higher sludge solids concentration and a more homogeneous mixture of sludge prior to dewatering. Blending operations tends to diminish the chemical demand for conditioning and dewatering sludge. The blending operation normally takes topographic point in sludge keeping armored combat vehicles usually where primary sludge is assorted with waste activated sludge. ( Anon. , n.d. ) 2.1.6.4 Dewatering Sludge dewatering is a procedure that taking H2O from sludge. The most common manner to dewater sludge is to physically squash the H2O out of the sludge. The usual dewatering method are pressure filtration dewatering, belt imperativeness dewatering filtration, air sludge drying procedures, sludge dewatering centrifugation and vacuity filtration. Furthermore, a sludge desiccant can be utilized at the terminal of the procedure. Desiccants are oven like equipment that really bakes out the H2O. 2.1.6.5 Volume Decrease Sludge incineration is the thermic devastation of sludge by oxidization at high temperature, this procedure besides known as burning. The gases from burning must be kept at temperature of 677?C to 760?C until they are wholly burned. Wet air oxidization is one of the methods for the intervention of aqueous effluents. In wet air oxidization aqueous waste is oxidized in the liquid stage at high temperatures of 400K to 573 K and force per unit areas of 0.5MPa to 20 MPa in the presence of an oxygen-containing gas. ( Anon. , n.d. ) 2.1.6.6 Sludge Disposal 2.1.7 Safe Disposal of Wastewater Wastewater intervention workss must dispose of the remainders ensuing from effluent intervention.

Religion on social change Essay

This essay is to assess the contribution of religion as a cause of social change and what it has cause throughout the years, some say that religion acts as a conservative force, other say it is a major contributor of social change and some like to take the middle ground on this topic. Religion to sociologist can be seen in two types of ways which is either a conservative force (keeping thing the way they are) or a force for change. Those who see it as a conservative are the ones who believe it’s a force of stability and order whereas the force for change sociologist would say religion encourages societies to change. Religion being a conservative force function is to preserve status quo by maintaining traditional beliefs and maintaining patriarchy. Religion has many functions functionalist believe that religion maintains social solidity, social stability and a value consensus and is therefore supports religion being a concretive force. Marxist on the other hand see it as an ide ology that prevents social change by legitimating and reproducing inequality and also disguises exploitation. Feminist also believe religion being a conservative force is a negative force because it legitimates patriarchal power and maintains women’s subordination. Religion can be seen as a conservative force as well as being force for change, the most famous of these being Max Weber study of the protestant ethic and spirit of capitalism. Weber argues that the religious beliefs of the Calvinist helped bring about a major social change, specifically the emergence of modern capitalism in n northern Europe in the 16th and 14th centuries. The Calvinist had several distinctive beliefs which were: predestination which was that God has already predestination which souls will be saved and who’s not and that no individual can change that. Another belief of theirs is the divine transcendence which is that God is immortal and no human can claim to know his will (including priests) and which this combined creates that Weber refers to as ‘salvation panic’. One other belief the Calvinist believe in is asceticism which is being abstinence, having self discipline and self denial to just live a simple life as Jesus did. The last but no least belief is the idea of a vocation or calling which are defined by two functions, 1 is it helped the Calvinist to cope with their salvation panic as they took this as a sign of God’s favour ad their  salvation- for why else would they have prospered and 2 is their accumulated wealth by the most efficient and rational means possible and not spending it on luxuries but instead reinvesting it (which in Weber’s view is the spirit of modern capitalism). It is very important to note that Weber’s was not arguing that the Calvinist beliefs were the cause of modern capitalism but simply that they were one of its causes. Other societies had a higher rate of economic growth than northern Europe in the 16th and 17th century but failed to adopt modern capitalism. China and India were more materially advanced but didn’t adopt capitalism due to their lack of religious belief like the Calvinist. They promote rewards in the other life, good deeds and other goals that lacked the material drive that Calvinism created. Weber has theory has many criticisms some of these are that for example Kautsky argues that Weber overestimates the role of ideas and underestimates economic factors in bring capitalism in to being, he argues that in fact capitalism preceded rather than followed Calvinism . Similarly R.H Tawney argues that technological change, not religious ideas, caused the birth of capitalism. Weber has also been criticised because capitalism did not develop in every country where there were Calvinist, for example in Scotland. Steve Bruce is interested in the relationship between religion and social change, he therefore used two case studies to analyse this, The American civil rights movements and The New Christian Right. The new Christian movement is a religiously motivated movement to end racial segregation in America in the 1950s to 60s. The black clergy played a major role (Dr Martin Luther King) giving moral legitimacy to activists, they provided sanctuary and unity, appealed to common Christian values of equality. Bruce sees religion is an ideological resource he identified several ways in which religious organisations are well equipped to support protest and contributes to social change: 1) Taking the moral high ground which is the black clergy pointed out the hypocrisy of white clergy who preached ‘love thy neighbour’ but supported racial segregation, 2) channelling dissent is religion provides channels to express political dissent, For example the funeral of Martin Luther king was a rallying point for the civil right cause. 3) Acting as honest broker because churches can provide a context for negotiating changes because they are often respected by both sides in a conflict and see n as standing above ‘mere politics’ and lastly 4) Mobilising public opinion is  when black churches in the south successfully campaigned for support across the whole of America. It had the shared values of those in power and those in wider society and could use these to push for change. The New Christian Rights is a politically and morally conservative, protestant fundamentalist movement it has gained prominence since 1960s because of its opposition to the liberalising of American society. They want to take America ‘back to God’. As well as want abortion, homosexuality and divorce illegal and ban SRE in schools. They also want to bring back the traditional family and gender roles (patriarchy) and teach only the creationism, nothing about evolution or big bang theory. The new Christian right has been largely unsuccessful in achieving their aim, reasons are because the ‘moral majority’ was never a majority, but 15% of the population at most, also its campaigners find it difficult to cooperate with people from other religious groups and they lack widespread support and has met with strong opposition from groups who stand for freedom of choice. The new Christian rights is described as a failed movement for change , despite enormous publicity and a high profile in the media it has not achieved its aims of taking America ‘back to god’. In conclusion religion has played such a big role in past and current society, some might say for the best others may disagree. As in item A ‘†¦ religion can play an important part in bringing about social change for example religious ideas can be a powerful motivation for change, as Weber showed in his study of Calvinist.’ , as well as also campaigning for social reform.

Destin Brass Products Co.

Problem Statement: Destin Brass president Roland Guidry is concerned with the competitive trends of the company products. He and his staff are worried that company profits are falling in regards to these competitive problems. Analysis: Destin Brass Company manufactures three items dealing with water purification systems: valves, pumps, and flow controllers. The company has been seeing some problems dealing with competition within some of the product markets they produce. Ronald Guidry had two basic questions they wanted answered dealing with this case: 1. Why was it so difficult for the company to stay competitive in the pump market? 2. Why has the company not seen any competition in the flow controller market even with a recent raise in their price to consumers? These questions aroused from Guidry when he realized that the company wasn’t making the standard 35% gross profit margin in pumps. This was the case because the company was forced to reduce the selling price in pumps away from the target price ($97. 10 to $81. 26) due to stiff competition. Management also realized the excessive gross profit margin of 42% in flow controllers even after a recent 12. % increase in price. [pic] The answer to the questions raised by management is directly related to how the company is accounting for their overhead relating to each product. The company had been using a traditional way of allocating overhead. (Exhibit 2) This was a simple and inexpensive way for the company to accomplish this task. However, it really didn’t accurately assign overhead to each product. Destin realized this and had it controller, Peggy Alford, design a revised way for allocating overhead. Exhibit 3) This revised system didn’t seem to answer any questions or alleviate any problems that Destin was having. Activity Based Costing (ABC) was another possibility to allocate overhead and helps answer the questions above. (Exhibit 4) Traditional Cost system: The traditional cost system that was currently being used was a fairly inexpensive way for the company to allocate overhead cost. This system was used to generate a standard unit cost that was then used to produce a target selling price based on the 35% profit margin set by the company. The structure used to assign overhead to each product to arrive at a standard cost was a very inappropriate method for the company to use. There are a number of reasons that this way was inappropriate. First, the only way overhead is allocated using this system is by assigning overhead to production to each product on the basis of production-run labor costs. [pic] The table above shows how the overhead rate was generated for use in the traditional cost system. Using this rate it allocates $4. 39 of overhead for every $1. 00 of run labor used in the product which the labor was applied. This per unit overhead rate is then added with a material and direct labor per unit cost. Adding these three cost up will give you the standard unit cost for producing each product. (Exhibit 2) This system basis all overhead on labor and therefore is not a very accurate way to distribute overhead cost to each product. Take for instance the flow controllers which have a labor usage of . 40 hours per unit. Using the overhead rate above of 439%, overhead allocated to each flow controller is $28. 10. This only takes into account direct labor and nothing else. This creates a problem because even though Flow Controllers take . 40 hours to produce they only use . 20 hours of machine usage. Compare this machine usage to . 50 machine hours to produce each valve which uses . 25 labor hours and . 50 hours to produce each pump which uses . 50 labor hours. This shows that flow controllers are incurring more cost then needed when dealing with machine usage. This problem of over allocating overhead to certain products is also true when dealing with machine depreciation. Machine depreciation accounts for $270,000 of the total overhead, a large percentage. With the overhead rate being determined by labor using this traditional system, machine depreciation is being determined by how much labor is being used to produce each product. In reality machine depreciation should be allocated to overhead using how many machine hour it took to produce each product. With 4,000 flow controllers being produced at a machine usage of . 20 hours they accounts for 800 total machine hours. This number is very small in comparison to valves and pumps which take 3,750 and 6,250 total machine hours to produce, respectively. This means that flow controllers should be allocated less machine deprecation overhead due to the relative small number of total machine hours used. However, since the overhead rate is only calculated using labor in the traditional system Flow controllers are being over allocated. The table below shows how much machine depreciation is being allocated to overhead using the traditional method based on labor hours. [pic] The table below shows what machine depreciation would be if it were calculated using the number of machine hours used produce each product line. [pic] Based on the previous two tables allocating machine depreciation based on direct labor hours can give the company a false cost on how much it cost to produce each unit of a particular product. Pumps are being allocated $19,350 ($175,600-$156,250) too much machine depreciation. With the company producing 12,500 pumps that’s a per unit over charge of $1. 55. While this is only showing the differences in machine depreciation, the other overhead cost associated with Destin producing it products also vary. With these overhead cost being miss-allocated for, there is the potential for Destin to be using bad data to price its products. This could help explain the competition problem the company is facing and will be discussed later in the paper. A second way that this traditional cost system is inappropriate for Destin to use is because it only gives the company one option in dealing with a price change. Since all overhead is figured using direct labor hours if Destin wanted to change it cost associated with overhead, then the only way would be to change the direct labor dollars. This severally limits the company by having only one â€Å"pool† to change prices. Revised Unit Cost System: Destin Brass Products controller Peggy Alford put together a revised cost allocating system in an attempt to better allocate overhead based on activities. This system separates material related overhead and labor related overhead and determines corresponding rates to plug into your unit costs. (Exhibit 3) The table below shows the separation of the two types of overhead used in the revised method. [pic] The revised system is better than the standard system that Destin Brass currently uses to allocate overhead. It takes into account the problem in the standard system which based all allocation of overhead only from direct abor dollars. In correcting this problem the revised structure now takes into account material related overhead which has no relationship to the labor costs of machining. While this dilemma was corrected in the revised system other problems aroused questioning the accuracy of the system allocating overhead to the right products. When looking at the â€Å"other overh ead† section in the table above packing and shipping overhead is included. This creates a problem when the overhead rate for this group of cost is determined using machine hours. Let’s use flow controllers again to better understand the problem that is created. In the revised cost system all overhead not dealing with materials is allocated to products using $42. 59 per machine hour used. With flow controllers taking . 20 hours of machine time to produce the â€Å"other overhead† is assigned to the standard cost at $8. 52 per unit. With valves and pumps both using machine time of . 50 hours to produce each unit, this systems creates an advantage for the flow controllers. Although flow controllers use less machine time they require more shipping and packing cost. Flow controllers require a total of 22 shipments to its customers compared to only seven for pumps and one for valves. With this being true the majority of the $60,000 assigned to packing and shipping overhead should be allocated as cost to flow controllers. Despite this fact the allocation can’t be done because of how overhead is assigned based machine hours used. The following table shows the current overhead assigned to packing and shipping based on the revised system of using machine hours as the basis for overhead allocation. [pic] The next table shows what packing and shipping overhead would be based on a percentage of total shipments company wide. [pic] The second way shown is the better way to allocate overhead based on packing and shipping costs because it takes into account how many shipments and necessary of each product line. Looking at flow controllers again you can see that this product line requires 22 of the 30 shipments. This is a cost of $44,000 that is directly related to the flow controllers. With the current revised system represented in the first table, flow controllers only were allocated $4,430. 0 of cost associated with packing and shipping. This is only 10. 1% of the cost that should be allocated. With this Revised System for costs Destin Brass would still be using bad data to set prices of it products. This could be one possible answer to the questions asked in the beginning by the company. Another problem that arises if this revised system is put into place is one that is similar to the p revious problem. Destin Brass manufacturing manger John Scott is quoted in the case as saying â€Å"(the company) probably spends one-half of our engineering effort on flow controllers. If this is the case, then like before flow controllers aren’t being allocated enough overhead with regards to engineering cost. This is shown in the following two tables. The table on the left shows the amount of engineering overhead being currently allocated to flow controllers. The table on the right shows what the allocation of engineering cost should be to flow controllers based on the estimated number of 50% of total engineering. [pic] [pic] This again is another possible reason for the competition and price problems that Destin Brass is facing. Both of the above methods really restrict the company from implanting changes in price and/or cost. The methods have few â€Å"pools† for management to implement changes using and result gives poor data. A System with the possibilities to implement changes easily is activity based costing. Activity Based Costing A system that would benefit Destin Brass greatly would be to implement activity based coasting as a means to allocate the overhead costs associated with its products. This method traces the costs of resources to the activities consumed. The problem identified in the two previous systems would all be eliminated if ABC where used at Destin. The ABC method is used by applying all direct cost (direct labor and materials) towards the product coast based on the coast summary. (Exhibit 1) Indirect cost (Indirect labor and materials and depreciation) are then applied to each product at a rate that set by the amount of the activity used to produce the good. The amounts used in this case are estimated based on how many transactions occur in total and are caused by each product. Exhibit 5) This way of allocating overhead better illustrates how much cost goes into each product based on the amount of components and runs is needed to complete each product. With this being true flow controllers now have representation to the cost being occurred and the overhead allocated to them. Flow controllers numbers are now more accurate because of the fact the all transactions needed to complete the product are used in generating an allocati on rate. Each flow controller is made up of 10 components and that are being produced in 10 runs. This will account for the company to have 100 transactions (10Ãâ€"10) in order to produce the good. The numbers that Destin came up with using this method are shown in Exhibit 4. With each overhead cost being rated by itself for each product, the company has better data to make sound decisions with. They also have better control on implementing changes. As with the previous methods management could only change labor or machine hours to effectively change coast. With the ABC method each cost is rated separately and therefore a change to a cost would be easily done. When comparing the product unit coast obtained from the three methods discussed in this paper, the companies’ problems dealing with competition and price are easily reasoned with. The following table shows these unit costs for each product line using each of the three methods: This comparison table shows that Destin Brass was allocating its overhead in a way that gave decision makers faulty data. By looking at the numbers obtained using the ABC method and comparing them to the two other methods answers to the two questions raised by the president can be answered. The first question of why was it so difficult for the company to stay competitive in the pump market is explained by the above chart. Destin had believed its production cost for pumps to be $63. 12. With this being said when Destin had to lower their price due to stiff competition the company felt they were no longer going to be able to obtain the desired 35% profit margin. However if Destin new the true cost of producing each pump unit was $37. 70 then lowing the price to stay competitive would have been no longer and issue because the company would still be over the 35% mark. The second question raised by management at Destin Brass dealing with why the company has not seen any competition in the flow controller market is also easily answered using the above table. Destin believed that its standard unit cost for producing flow controllers was $56. 50. Using this cost number the company set a target selling price of $86. 96 to obtain the desired 35% profit margin for the company. When potential competitors looked at this price they felt there was no way they could make a profit in this product line. The potential competitors most likely had a cost of producing a flow controller some where around the price we obtained using the ABC method of $100. 91. Even when Destin raised the price of flow controllers by 12. 5% to $97. 07 competitors would still not want to enter the market based on our selling price. These questions are also easily answered by looking at the following table which take the unit cost obtained using the ABC method and comparing them with last months selling prices: This table shows that the flow controllers were priced to low based our current cost. The company would have incurred a loss of 4% gross margin if this were the unit cost we used last month. Again this shows why now competition was forming because any other company using the ABS method would incur a loss as well. If Destin where however to make a 35% margin at its new unit cost of $100. 91 it would need to sell the flow controllers at $155. 25. This increase in price might fuel some competition. Potential competitors might see this new price Destin is selling at and feel it is a favorable market to get into now competition can sell above their production cost. Pumps are also easily analyzed using this table. Now that the company has an ABC unit cost of $48. 79 they can better compete in the price wars the take place in the pump market. At the price Destin was selling pumps at last month of $81. 26 the company would now be making a 40% gross margin using the ABC cost. This leaves Destin the option of lowering the price in pumps $75. 06 in order to stay competitive and maintain market share. At this price Destin would still be making the company desired 35% profit margin. Net income would not change in the flowing month if the ABC method were to be implemented. This is assuming there are no changes in production, sales, or costs. This is strictly saying that the way you account for overhead as no impact on net income. The ABC method total overhead costs, it only changes how those costs are allocated for internal purposes. With this information shown the ABC method for allocating overhead to products is far superior to anything Destin Brass had used before. The ABC method takes into account all overhead cost and the components involved in each product. In summary a company’s profitability of a product depends on the allocation rules used internally. Recommendations: I would recommend to Destin Brass president Roland Guidry to implement the ABC method for allocating overhead. This method alleviates the two problems he had at the beginning of the case dealing with the question of competition and price. The ABC method will also let Mr. Guidry better control his cost and prices by providing him with a way that’s easier and more effective. I would recommend to Mr. Guidry that he lower the price of the pumps in order to remain competitive in that market. He should lower pump prices as long as he stays at or above the 35% gross margin he wants. I would also recommend that he slowly raise the prices of flow controllers. With the unit cost a lot higher than where it was this price needs to raise and try to obtain the 35% margin. Mr. Guidry should keep a close eye on the competition in this market. As the price is increase potential competitors might enter the market. He should raise the price for flow controllers as long as competition stays to a minimal to retain the market share Destin has already obtained. [pic] [pic] [pic] [pic] [pic]