Saturday, October 5, 2019
Two Kinds, short story Essay Example | Topics and Well Written Essays - 250 words
Two Kinds, short story - Essay Example She did not understand that her child may not have the required talent or ability to progress at a faster pace. Instead, she just wanted her to produce the prodigy all by magic. She would scold her daughter when she argued that she simply wanted to be herself and did not want to become famous as per her motherââ¬â¢s wishes. At the show where Mei had to play Pleading Child, Mei introduced her boyfriend, Ali, to her mother. She was very shocked to see that her daughter had grown up to make her own decisions. She called Ali at home. During the meeting when she asked Mei to continue her piano lessons, Ali protested, and this enraged Meiââ¬â¢s mom. She said, ââ¬Å"Ali! You are no one to interfere in our private matters. I already object your becoming my daughterââ¬â¢s boyfriend.â⬠This was the point when Ali came to know about Meiââ¬â¢s momââ¬â¢s aggressive nature. He said, ââ¬Å"It was her choice,â⬠to which she replied, ââ¬Å"What my daughter should or should not do is my choice. So, youââ¬â¢d better stay away from
Friday, October 4, 2019
Characterization of clytemnestra. I will need the works cited Essay
Characterization of clytemnestra. I will need the works cited - Essay Example As a talented playwright, Aeschylus skillfully reversed her roles to those of male characters in ancient Greece. Apart from been depicted as an authoritative and dominating woman, she is also depicted as vengeful wife and a troubled wronged mother. Due to hear strength, she skillfully and willfully gains her success of revenging against her husband. Aeschylus used her as symbol of versatility and courage within the male dominated Greek society, since it was very hard for a woman of time to exhibit such influence and authority. A character like Clytemnestraââ¬â¢s requires clever and calculated handling especially when one reflects on the playââ¬â¢s setting of Greek society in mind hence Aeschylus must have developed her with a lot of skill. She is introduced to the reader, following her husbandââ¬â¢s murder of Iphigeni, her daughter. Agamemnon, her husband had sacrificed Iphigeni to goddess Artemis so as to have favorable winds in the journey to troy. The sacrifice greatly angered her and she made a decision to revenge upon her husbandââ¬â¢s return. Later on, she succeeds in her revenge by killing her husband and his concubine, Cassandra. The elder see her as untrustworthy but had not suspected she would go ahead to murder her husband. She talks using plain words that have very deep hidden meaning to the individuals around her (Winnington 133). Her courage is depicted when she alludes to undertake the murder plan without fearing being detected. In fact, her character is so strong that, only the audience can easily read her motives. Clytemnestra is portrayed as a cunning woman. She managed to coax Agamemnon into submission. Her hopes in requesting him to walk over the rich purple tapestries is get support of the angered gods in her murder plan. She manages to convince him to accept her offer by cunningly challenging him to prove his manhood. In this case, she actually calls him
Thursday, October 3, 2019
Online Sexual Predators Essay Example for Free
Online Sexual Predators Essay The Internet has brought a wealth of convenience and benefit to its users. Among its users though sexual predators and pedophiles that pose a very real threat to children particularly those who have unsupervised Internet usage. In addition to laws directed at protecting people from sexual predators, various taskforces from the local police to international level have been formed to deal with this rising problem. However, with every arrest made, there are new perpetrators and pornography rings to take their place. Parents are advised to keep vigilant and monitor the Internet usage of their children. People are also reminded that predators are not as easily recognizable and avoided as they may think. Online Predators: The Pedophiles Convenience and comfortâ⬠¦ These are just two things that the Internet has brought to todays modern lives. With just the click of a mouse, one can complete bank transactions, order groceries, download the latest music, connect with friends and business contacts and do all the research they need for school, work and personal use right from the comfort of their own homes. More and more people have come to depend on the Internet for most everything they do. In 2003 alone, estimates of Internet users peg about 56% of the American population as regular users of the Internet (Metzger Docter, 2003) and the numbers keep rising. The Internet has made life, work and education so convenient for quite a large number of people. Unfortunately, numbered among these people are those who utilize the Internet for more sinister and evil purposes â⬠¦the Internet sexual predators and pedophiles. A pedophile is an adult who displays sexual preference for pre-pubescent children from age 13 and younger (Pedophilia, 2004). Sexual fantasies, fondling, sexual contact and collecting pornographic material featuring children are just a few ways pedophiles satisfy their sexual urges. While some pedophiles are content with just collecting and fantasizing with child pornography, some choose to indulge their fantasies and urges in a more serious and dangerous way. (Taylor and Quayle, 2003. p 75) For pedophiles, the Internet has become a virtual community where they can share tips, photos and videos with other pedophiles. The Internet also affords pedophiles and other sexual predators the chance to access online chat rooms and web groups that are frequented by children, teenagers, and other possible victims (Mahoney and Faulkner, 1997). The anonymity that the Internet offers its users veils the true nature and identity of the pedophile as they pretend to be children chatting up other unknowing children. An estimated 25-50% of these have already committed sexual acts with minors (Morgan, 2006. p53). Donna Rice Hughes, author of Kids Online and senior adviser to the web site Familyclick. com says that while most parents express concern about the openness of the Internet and may have an idea of the risks associated with online access, most are not aware of the degree of severity Internet threats can be for unmonitored children (Edwards, 2000. p14). Children can easily be exposed to pornographic material, not to mention be in actual contact with pedophiles through online chat rooms, peer support groups, and messaging systems (p. 14). Lt. Mike Harmony of the Bedford County Sherriffs office and member of Operation Blue Ridge Thunder, one of the nations leading task forces on crimes against children says: The exploitation of children on the Internet is a huge and growing problem. The public just doesnt realize how bad it is, (Blue Ridge Team Nabs 2002, B01) Lt. Harmony was part of the team that handled the case of a 13-year old girl whose former boyfriend pasted her picture onto a picture of a naked woman and posted it online along with her address and phone number. This attracted calls from several pornographers and pedophiles including one who threatened to come to her home and hurt her entire family if she didnt come out of state to make a home movie. Nowadays, there is a growing awareness of the very real threat that the Internet brings in the person of online predators such as pedophiles. According to an article that appeared in the August 2006 issue of Readers Digest, 1 in 5 children in computer chat rooms are engaged in conversation by a child sex abuser. Among minors between the ages of 8 to 18, 1 in 8 discover that the person they were chatting with online was an adult pretending to be much younger (Morgan, 2006. p51-52) Law enforcement groups in each state has started building up teams and file sharing systems specifically for the purpose of tracking and catching pedophiles and child pornographers. Even agencies such as the FBI, Department of Homeland Security and the National Center for Missing and Exploited Children are helping out by setting up a database of images of those they can prove are real children (Ryan, 2004. p1). In 2004, graphic artist and child pornographer Robert Earl Smith of Eugene, Oregon was sentenced to more than 53 years in prison after pleading guilty to 42 charges including first-degree sexual abuse and sodomy involving an infant who was less than a year old (Pedophile Gets Maximum Term, 2004, p. d1). Presented as evidence against Smith were a collection of email messages he exchanged with an undercover investigator who posed as another pedophile. Smith came to the authorities attention after police in Knoxville, Tennessee were able to trace child pornography on the Internet back to Smith. A search of Smiths home revealed explicit photographs showing Smith having sex with a very young girl that were also uploaded on the Internet. At the trial, Deputy Lane County District Attorney Debra Vogt detailed how Smith encouraged the undercover investigator to abuse young children even saying how he himself abuses very young children because they cant tell on him (p. d1) Smiths defense lawyer John Halpern blamed Smiths weakening and eventual pedophilia to the wealth and accessibility of child pornography on the Internet. He further stated that prior to the Internet, Smith could not so easily have yielded to any weakness for child pornography that he might have. (p. d1) The judge in the case however didnt buy the defense. What the Law has to Say: State law enforcement units as well as the Department of Homeland Security and the Federal Bureau of Investigation (FBI) have each put in place their own task forces and programs in dealing with online predators and pedophiles. The Department of Homeland Securitys Operation Predator alone racked up 59 arrests for child pornography in Illinois, and 17 convictions in 2004. Among those that the Operation has been able to bring to justice were Barrington swim coach Joshua Delcore; John Roth, Carys village attorney; and Lawrence Swager, a swim coach and tutor for learning-disabled students at a Crystal Lake high school (Ryan, 2004, p. 1). Since they started operations in 1996, the FBIs Innocent Images Task Force have also had chalked up an average of 20 arrests per year with the numbers continually rising according to FBI special agent Ross Rice. Among those they have arrested was Scott Wolfers, a police officer in Aurora, Illinois who was charged with two counts of possession of child pornography (p. 1).
Decline in 4th and 5th Century Art and Literature
Decline in 4th and 5th Century Art and Literature Does the notion of ââ¬Ëdeclineââ¬â¢ have any relevance for our understanding of the art and literature of the fourth and fifth centuries? Since the Renaissance it has been common for critics to judge the fourth and fifth centuries as a period of cultural and artistic decline. It has been argued that the Late Roman Empire produced an era of ââ¬Å"artistic and cultural stagnationâ⬠[1] and it is crucial to explore whether this notion of ââ¬Ëdeclineââ¬â¢ is really relevant in terms of creating a balanced understanding of fourth and fifth century art and literature. Furthermore, it is necessary to address the difficulties produced by dealing with the nature of change within a traditional society[2]; particularly, the judgement of whether that change is for the better or worse, and the impact of modern prejudices on our appreciation of Late Antique art and literature. The notion of ââ¬Ëdeclineââ¬â¢ can be interpreted as significant to our understanding of art in this period; especially in terms of the major changes in style which were characteristic of the fourth and fifth centuries. The most fundamental of these changes was the general movement away from the ââ¬Ënaturalisticââ¬â¢ conventions of classical art[3] towards a more abstract and symbolic style. It is this movement, or decline, away from the esteemed classical apex which has been marked as a negative development[4]. Decline is also apparently seen through the deterioration in the overall quality of Late Antique art. Not only has the workmanship of the period been described by critics as ââ¬Ëcruderââ¬â¢[5], but the originality of pieces has also been questioned. One such example is the Adlocutio relief on the Arch of Constantine; the juxtaposition of opposing art styles, ââ¬Ënaturalisticââ¬â¢ and ââ¬Ëabstractââ¬â¢, has not only been described as of less high quality than earlier art, but it has also formed the basis of the Renaissance criticsââ¬â¢ perception of ââ¬Ëartistic declineââ¬â¢[6]. The quantity of large scale sculpture, an intrinsic part of public display for Emperors and the Roman elite, decreased during the fourth and fifth centuries[7]. This could be interpreted as a change in taste and a new focus on different media for public display, or it could provide further evidence for the ââ¬Ëdeclineââ¬â¢ of art. The literature of the fourth and fifth centuries has faced similar criticisms, which also mainly focuses on its movement away from classical conventions. One view is that ââ¬Å"the literature of the period is mostly, as literature, second-rate and unoriginalâ⬠[8]. The concept of ââ¬Ëunoriginalityââ¬â¢ is significant to texts from Late Antiquity as many writers had a much greater engagement with earlier literature than their predecessors[9], this could be interpreted as imitation and even more importantly as a decline in creativity or originality. Perhaps more significant however, is the momentous change in style away from that of the classical period. This deviation from the classical ideal has been seen as a debasement and a devolution[10], which may have provided a foundation for the notion of ââ¬Ëdeclineââ¬â¢ during the fourth and fifth centuries. The highlighted issues have been based on the lack of eloquence, rhetorical skills or poetic poise in comparison to writers such as Cicero, Ovid and Virgil. Contemporaries such as Jerome and Augustine comment on the changes in style in their works. Jerome describes the style of the religious works as ââ¬Å"rude and repellentâ⬠[11] and Augustine declares that such works are ââ¬Å"unworthy to be compared to the stateliness of Ciceronian eloquenceâ⬠[12]. The influence of Christianity on writers of this period could provide an explanation for the apparent decline in quality of literature. An example where this has affected literature is the subsidiary role of poetry within a society which is completely dominated by the Church and its religious texts[13]. There is a much greater focus on less creative works such as theological literature, which consisted of a high proportion of commentaries on the scriptures[14]. Furthermore, the focus of cultural authority had shifted away from expressive and non-religious literature, and so such works lost their ability to be either intellectually or culturally relevant to contemporary readers[15]. It may be possible to suggest that the notion of decline does have relevance for our understanding of art and literature of the fourth centuries, and perhaps any decline or deterioration is caused by the influences of the strong religious inclinations of this period[16]. However, on the other hand, it is important to recognise that the judgement of decline in relation to this period may have been affected by modern prejudices and the perceived criteria of what constitutes good art and literature. In terms of the artistic ââ¬Ëdeclineââ¬â¢, perhaps it would be more beneficial to view this period more neutrally and to recognise that it represents a different concept of art and its stylist mannerisms[17]. More relevant than the notion of decline has to be the notion of change, especially considering that the fourth and fifth century art movement marks the first time since the fifth century BC, that the naturalistic classical conventions shifted towards the abstract[18] and towards the new age of symbolic Middle Age portrayals. A significant area of change and development is the use of churches as an art form[19]. Although public buildings had been a common form of artistic experimentation throughout the history of the Romans, the fourth century brings a new dimension with the influence of Christianity. An example of this is the Church of Magia Sophia in Constantinople, whose architecture demonstrates the artist skill and creativity of the period. The church is described in great detail by Procopius of Caesarea who compares the experiences of viewing it with coming ââ¬Å"upon a meadow with its flowers in full bloomâ⬠[20]. The exploration of domes, vaults and space is clearly just as prominent as it was before Late Antiquity[21]; it is just done through the building of Christian churches rather than traditional construction programmes. The Late Antique period features an increase in art works of silver and ivory[22] and also includes the use of elaborate carving techniques in Christian Sarcophagi. Some examples include one from the Mausoleum of Helena, which shows battle scenes between Romans and barbarians, and one from the Mausoleum of Constantina, which is decorated with acanthus scrollwork and cherubs[23]. The increase of the use of high quality carving is a clear demonstration of why the notion of decline should not be applied to the art of the fourth and fifth centuries. Furthermore, the art of this period is not only believed to be of high quality but it also shows a considerable amount of innovation. This included the expanded use of opus sectile panels of inlaid coloured marbles, for example the panels used in the secular Basilica of Junius Bassus from the Esquiline in Rome[24]. Figurative mosaics were also used in more innovative ways, and were introduced into the walls and vaults of buildings rather than just into floors, for example at the Mausoleum of S. Contanza in Rome[25]. An element of continuation can also be seen throughout fourth and fifth century art and shows the merging of new Christian iconography with traditional motifs and styles. Mosaics, for example, continue to be as intricate and stylized in villas[26] and are of the same high quality in public buildings. Some of the more elaborate mosaics seen from this period include the mosaics of St Lawrence at the Mausoleum of Galla Placidia[27] in Ravenna, and the mosaics of saints at the Hagios Georgios in Salonika[28]. Imperial art also continues to be prominent well into the fifth century, including bronze and marble statues, reliefs and dedications, and columns and triumphal arches[29]. Some examples of this are the bronze of Constantius II and the marble Theodosain portraits[30]. Many of the traditional motifs survive until after the fifth century[31] and demonstrate that a complete decline cannot have been possible as artists were still able to continue creating works as they had done before. An example of the persistence of classical iconography can be clearly seen in the calendar of the year 354[32]. The notion of decline does not necessarily take into consideration the stages necessary in any stylistic progression and that the ââ¬Å"continuous dialogueâ⬠between classical and abstract methods of representation in art[33], is something to be celebrated as development rather than criticised as decline. The relevance of decline in literature is perhaps similarly misjudged and the literature of the fourth and fifth centuries may be under-rated by critics because of the overall conception of a cultural deterioration[34]. The scholars, who suggest that this is a period of ââ¬Å"cultural stagnationâ⬠, may have dismissed much of the rich material which was developed alongside the rise of Christianity.[35] The literature of this period needs to be assessed on its own terms and its own context[36], rather than under the constraints of modern fashions and preferences. Rather than being in decline, this period is arguably the ââ¬ËGolden Ageââ¬â¢ of Christian literature[37] and its sheer volume of surviving works means that it is one of the richest periods for literature in antiquity. Important literary figures, who have all made huge contributions to the Christian literature of the age, include Athanasius, Ambrose, Jerome and Augustine. Augustine has been described as a ââ¬Å"marvellous geniusâ⬠and his work the ââ¬Å"City of Godâ⬠has been described as one of the first great philosophies of history. [38] Similarly popular Jerome, who was responsible for the translation of the bible, managed to raise ââ¬Å"scriptural studies to a level not surpassed for many centuriesâ⬠[39]. Aside from just religious texts, the literary sources for Late Antiquity include panegyrics, legal codices, biographies, histories and geographies[40]. The influence of Christianity led to an increase in popularity of biography, as it supported the role of the individual[41]. One of the best examples is Athanasiusââ¬â¢ ââ¬ËThe Life of Antonyââ¬â¢, which helped to spread the concept of monasticism. The increase in biographies of entire communities rather than just an individual are also seen, mainly monastically based, for instance Palladiusââ¬â¢ Historia Lausiaca.[42] Historical works were common throughout the period and demonstrated a continuation in traditional literary form; however, they took on a much stronger religious focus, and many took polemical positions either defending or condemning Christianity[43]. Arguably one of the most important of the historical works was the History of Rome by Ammianus Marcellinus. He not only wrote in a style reminiscent of early historians[44], such as Livy or Tacitus, but he also showed a remarkable lack of bias which is often evidenced in the writings of contemporaries[45]. There are also enough surviving letters to make the fourth and fifth centuries one of the major periods for ancient epistolography. Just one example are the letters from Q. Aurelius Symmachus of which we have nine hundred surviving letters, covering the entire period from the 360ââ¬â¢s to AD 402[46]. A particularly highly criticised area of literature, in terms of decline, is poetry as many critics thought that they were few writers of that age who could actually rank as true poets in terms of style.[47] However, there is a scholarly split in this matter as many see the fourth century as the time when poetry re-emerged in both popularity and strength[48]. Poets like Porfyrius Optatianus had a huge impact through their poetic achievements and the poetry of the age had a distinctive character that set it apart from its predecessors[49]. Innovation in poetry can be seen through the development of multiple pattern poems, which pushed the boundaries of conventional poetry. One of the key figures in the movement is Porfyrius who had a ââ¬Å"singular ability to manipulate verbal surfaces in varied waysâ⬠[50]. The criticism that late antique poetry suffers from an increasing level of imitation and unoriginality should be readdressed as authors may have taken up traditional forms bu t they endowed them with new and exciting qualities[51], which thus created a unique and original work. What appears to be actually prominent in fourth and fifth century poetry is diversity[52] rather than decline. Further literary diversity is brought to the fourth and fifth centuries by the influences from the East and their developments in literary languages. Syriac was already developed as literary language before the fourth century, but it was during this later period that its influence began to be truly felt. The most important surviving works are from Aphrahat and Ephrem and both their texts demonstrate the sophistication of the Syriac culture[53].The importance of Syriac literature can be seen in the fact that Jerome, writing in 392, had already read in Greek translation a work by Ephrem on the Holy Spirit[54]. Their works showed an awareness of Greek rhetorical models[55] and further suggest that this was a period of development and not decline. Less extensive, although still important, is the emergence of the Coptic literature of the Egyptians. Coptic literature was mainly functional and used in a religious context but it did include a translation of the bible. In conclusion, it is possible to understand the reasoning behind the judgement of fourth and fifth century art and literature as part of an overall notion of decline, but much of this is based on modern values and not those of the contemporaries to such art forms. In terms of understanding the literature and art of the period in a non biased and non prejudiced way, it would appear far more beneficial to dismiss the notion of ââ¬Ëdeclineââ¬â¢ and adopt a more neutral notion of ââ¬Ëdevelopmentââ¬â¢ or ââ¬Ëchangeââ¬â¢. A fundamental part of understanding this art and literature is the appreciating of some of its unique features, it particular the conflict and compromise[56] between several religious philosophies and two opposing art styles. Whether viewed in a negative or positive light, it seems wrong to dismiss the art and literature of the period under the demise of decline, when it is in fact diverse, vigorous, and of a high quality. Furthermore, I conclude that th e notion of decline should not have any relevance on our understanding of the art and literature of the fourth and fifth centuries. (Word Count- 2,443) Bibliography Primary Sources Augustine, Confessions, trans. A.C. Outler [Library of Christian Classics], 7 (Philadelphia, 1955) Jerome, Ciceronian or Christian?, in J.Stevenson. 1973. Creeds, Councils and Controversies. London Procopius, Buildings, trans H.B. Dewing [Leob Classical Library], 7 (Harvard, 1940) Secondary Sources Brock, S. 1997. Syriac Culture, in A. Cameron P. Garnsey (eds.), The Cambridge Ancient History Volume 13: The Late Empire, AD 337-425. Cambridge. 708- 719. Brown, P. L. 1980. Art and Society in Late Antiquity, in K. Weitzmann (ed.), Age of Spirituality: A Symposium. New York. 17-28. Cameron, A. 1993. The Later Roman Empire: AD 284-430. London. Cameron, A. 1997. Education and Literary Culture, in A. Cameron P. Garnsey (eds.), The Cambridge Ancient History Volume 13: The Late Empire, AD 337-425. Cambridge. 665-707. Dihle, A. 1994. Greek and Latin Literature of the Roman Empire: From Augustus to Justinian. London. Elsner, J. 1997. Art and Architecture, in A. Cameron P. Garnsey (eds.), The Cambridge Ancient History Volume 13: The Late Empire, AD 337-425. Cambridge. 736-761. Elsner, J. 1998. Imperial Rome and Christian Triumph: The Art of the Roman Empire, AD 100-450. Oxford. Ermatinger, J. W. 2004. The Decline and Fall of the Roman Empire. Connecticut. Gibbon, E. (ed.) Bury, J.B. 1966. The History of the Decline and Fall of the Roma Empire: Volume 3. London. Grant, M. 1998. From Rome to Byzantium: The Fifth Century AD. London. Jones, A. H. M. 1964. The Later Roman Empire 284-602: A Social, Economic and Administrative Survey Volume II. Oxford. Mastrangelo, M. 2009. International Journal of the Classical Tradition. The Decline of Poetry in the Fourth Century West. Vol 16. 311-329. Mcgill, S. 2012. Latin Poetry, in S. F. Johnson (ed.), The Oxford Handbook of Late Antiquity. Oxford. 335-360. Roberts, M. 1989. The Jewelled Sky: Poetry and Poetics in Late Antiquity. New York. Salzman, M. R. 1990. On Roman Time: The Codex-Calendar of 354 and the Rhythms of Urban Life in Late Antiquity. Berkeley. Smith, M. 1997. Coptic Literature, in A. Cameron P. Garnsey (eds.), The Cambridge Ancient History Volume 13: The Late Empire, AD 337-425. Cambridge. 720-735. Strong, D. E. 1976. Roman Art. London. 1 [1] Ermatinger 2004:2 [2] Brown 1980:17 [3] Ermatinger 2004:9 [4] Elsner 1997:739 [5] Elsner 1997:737 [6] Elsner 1998:18 [7] Elsner 1997:737 [8] Grant 1998:77 [9] Mcgill 2012:337 [10]Mcgill 2012:335 [11] Jerome Ep. 22.30 [12] Augustine Confessions 3.6-5.9 [13] Mastrangelo 2009:311 [14] Jones 1964:1011 [15] Mastrangelo 2009:312 [16] Grant 1998:80 [17] Ermatinger 2004:9 [18] Elsner 1997:736 [19] Grant 1998:82 [20] Procopius Buildings 1.1.59 [21] Elsner 1998:11 [22] Cameron 1993:159 [23] Strong 1976:315 [24] Elsner 1997:737-8 [25] Elsner 1997:738 [26] Ermatinger 2004:9 [27] Grant 1998:84 [28] Strong 1976:324 [29] Elsner 1998:11 [30] Elsner 1997:736 [31] Elsner 1998:249 [32] Salzman 1990:70 [33] Roberts 1989:68 [34] Cameron 1997:707 [35] Ermatinger 2004:2 [36] Mcgill 2012:335 [37] Cameron 1997:666 [38] Grant 1998:78 [39] Jones 1964:1011 [40] Ermatinger 2004:2 [41] Cameron 1997:699 [42] Dihle 1994:416 [43] Ermatinger 2004:4 [44] Ermatinger 2004:5 [45] Gibbon 1966:122 [46] Cameron 1997:696 [47] Jones 1964:45 [48] Dihle 1994:400 [49] Mcgill 2012:335 [50] Mcgill 2012:336 [51] Mcgill 2012:337 [52] Mastrangelo 2009:313 [53] Brock 1997:709-10 [54] Brock 1997:717 [55] Brock 1997:714 [56] Ermatinger 2004:2
Wednesday, October 2, 2019
Personal Narrative in Game Maplestory Essay -- Online Roleplaying Game
Warriors: Wizards :: Mushrooms: Pigs The sun shone brightly as I stared off into the distant grass, swaying unrelentingly as the winds lashed upon it. But within the silky surface of the monotonous sea of green, I spotted an interruption ââ¬â a staccato in the melody of the breeze. From afar, I could see only see a vague outline, but I knew it was approaching me, mindlessly yet fervently as if I were a light and it were a bug. And so it began. I tightly wielded my club. I could feel the coarseness of the wood beneath my battle-worn fingers. I lifted the weapon and situated it in front of me, grasping it firmly with both hands. I was a warrior, ordained by the venerable Chief Sitting Bull under the auspices of the proud tribe of Perion; I was not going to disappoint them. Honor above life, and killing enemies above all. Yeahâ⬠¦ I painfully watched my brother play his third hour of Maplestory, an online interactive game made by Korean programmers where the whole purpose is to defeat monsters to acquire new levels, magic, items ââ¬â stuff you want, basically. He had just started what was soon to be his utmost craze and had just spoken to Chief Sitting Bull, an elderly man who appeared to be Native American, as he was adorned with elaborate feather-work and his clothing was of tanned skin. He was the typical Native American, you might say, and everything seemed to be in place. Almost too perfectly in place ââ¬â except for the random black people that sporadically appeared among members of the Perion tribe. ââ¬Å"Why donââ¬â¢t you head south east?â⬠Perion was located in the northwest, and, seeing as he had a lot more training to do, I suggested that he explore the vast world. He headed south towards Henesys, which was a small uneventful, unimp... ...that it logically looked completely harmless ââ¬â I was not ready to underestimate it because of my preconceptions. In this world, it was either kill or be killed. I swung at it with the heavy club, and, within moments, it closed its eyes serenely and dissolved. Works Cited Barash, David P. ââ¬Å"Sociobiology and Behavior 2nd editionâ⬠. Elsevier: New York, 1982. Boehm, Christopher. ââ¬Å"Hierarchy in the Forest : The Evolution of Egalitarian Behaviorâ⬠. Harvard University Press: Cambridge, 1999. Breuer, Georg. ââ¬Å"Sociobiology and the human dimensionâ⬠. Cambridge Press: Cambridge, 1982. ââ¬Å"racism.â⬠Encyclopà ¦dia Britannica. 2007. Encyclopà ¦dia Britannica Online. 16 Oct. 2007 . Tseng, Roger. Personal Interview 10 Oct. 2007. Willson, Peter J. ââ¬Å"The Domestication of the Human Speciesâ⬠. Yale University Press: New Haven, 1988.
Narrative of the Life of Frederick Douglass Essay -- Papers
Narrative of the Life of Frederick Douglass Narrative of the Life of Frederick Douglass, depicts a vivid reality of the hardships endured by the African American culture in the period of slavery. One of the many things shown in Frederick's narrative is how slaves, in their own personal way, resisted their masters authority. Another is how slaves were able to create their own autonomous culture within the brutal system in which they were bound. There are many examples in the narrative where Frederick tries to show the resistance of the slaves. The resistors did not go unpunished though, they were punished to the severity of death. Fredrick tells of these instances with a startling sense of casualness, which seems rather odd when comprehending the content of them. He does this though, not out of desensitization, but to show that these were very commonplace things that happened all over the South at the time. One example that Frederick mentioned in the subject of resistance of the slaves against the masters is when he was under the charge of Mr. Gore. A slave by the name of Demby was getting whipped for a mistake he made. After Demby received but a few stripes he ran and jumped into a creek to the depth of his shoulders and refused to come out. This took great bravery considering Mr. Gore had a famous reputation for being nasty to slaves. Demby was given to the count of three to get out of the creek or he was to be shot, knowing the consequences Demby still refused to get out. He was then shot in the face by Mr. Gore with a musket. Demby truly resisted his master at the greatest cost he could have paid, his life. Another example given by Frederick in his narrative of how slaves were able to ... ...laves to be drunk during this time; in fact, they often got angry if they weren't drunk. Frederick feels that the master tries to make the slaves sick of freedom during this holiday time, by showing them only the abuse of it rather than the good. There was also a mention of a couple of "classes" among the black slaves. Slaves, from the viewpoint of Frederick, I feel, had a sort of "slave-class". The richer your master was the higher class you were, the poorer your master was the lower class you were. "To be a poor man's slave was a disgrace indeed!", was what Frederick mentioned of the issue. As you can see Frederick Douglass provided many glimpses into the world of slavery in his narrative. He showed many different examples of how slaves were able to resist their masters and create their own autonomous culture within the brutal system of slavery.
Tuesday, October 1, 2019
Inventory and Costs
IIM Lucknow, Noida Campus MANAGEMENT ACCOUNTING ââ¬âII Assignment ââ¬â II, Daniel Dobbins Distillery, Inc (Case Analysis) Submitted By: Rahul Srivastava (WMP08034) Vinay Joshi (WMP08045) ANALYSIS Company History * Founded in 1880 in Oakwoods by Daniel Dobbins. * Major product is Old Trailridge Bourbon Whisky * High quality of whisky due to the unusual iron-free spring water used in the distillation process and the specially prepared fire-charred white oak barrels used in the aging process. * David Dobbins takes over in 1973. * Constant demand over the years High demand surge forecasted due to maturity of Baby boom generation. Manufacturing Process * Ingredients controlled by laws. * Barrels can be used only once * Barrels are made through a patented process * Whisky has to mature for at least 4 years after the process. * Stored in 50 gallon barrels for mellowing in warehouse Maturing or Aging Process * The 50-gallon barrels manufactured under a unique patented process at acos t of more than $60 per barrel. The barrels could not be reused foraging future batches of bourbon whiskey but could be sold to used barrel dealers for $1 each at the end of the aging period. The increased production in 1988 necessitated the leasing of an additional warehouse at an annual rental cost of $200,000. The temperature and humidity of the warehouse space had to be controlled since the quality of the whiskey could be ruined by its aging too fast or too slowly. * A small amount of liquid was removed from representative barrels at this time and sent to the sampling laboratory for quality inspection (usually performed by skilled tasters). If the quality of the whiskey was not up to standard, certain measures were taken, such as adjusting the aging process, to bring it up to standard. At this time, each barrel was also checked for leaks or seepage, and the required repairs were made. * On the average, the volume of liquid in a barrel declined by 30% during the aging period becau se of evaporation and leakage. Thus, a barrel originally filled with 50 gallons of new bourbon would, on the whole, produce only 35 gallons of aged bourbon. * The re-gauging operation was supervised by a government liquor tax agent, since it was at this point that federal excise tax of $21 per gallon was levied on the whiskey removed from the warehouse. In 1987 and 1988, the company sold 30,000 re-gauged barrels of whiskey, equivalent to about 43,000 barrels of original production. Excerpts from Board Meeting * Low prospect of obtaining the $3 million loan needed in light of our 1988loss of $814,000. We have shown annual profits since 1974, and our net sales of $42 million this year are the same as last year, and yet we incurred a net loss for the year. * It may appear that we are becoming less efficient in our production operation. * We increased production by 50% this year, and with this increased production our costs are bound to increase.You can't produce something for nothing. * Production costs must rise when production increases, but our inventory account takes care of the increased costs of deferring these product costs until a future period when the product is actually sold. * COGS did not increase in 1988, since the volume of sales was the same in 1988 as in 1987. The largest share of the increase in production costs has-been deferred until future periods, as you can see by looking at the increase in our inventory account of more than $1 million. The real reason for our loss this year was the large increase in other costs, composed chiefly of warehousing costs. The ââ¬Å"Occupancy Costsâ⬠category in our P is really the summation of a group of expense accounts, including building depreciation or rent, heat, light, power, building maintenance, labor and supplies, real estate taxes, and insurance. In addition, warehouse labor cost also rose substantially in 1988. * We increased production, and this also means an increase in warehousing costs, sin ce the increased production has to be aged for several years.You just can't age 50% more whiskey for the same amount of money. * The inventory account can only be charged with those costs associated with the direct production of whiskey, and our warehousing costs are handling or carrying costs, certainly not production costs. * The manufacturing process doesn't stop with the newly produced bourbon; why it isn't even marketable in that form. Aging is an absolutely essential part of the manufacturing process, and I think the cost of barrels and part of the warehouse labor should be treated as direct costs of the product. Warehousing and aging costs are an absolutely essential ingredient of our final product. * Direct costs are those costs that are necessary to convert raw materials into the whiskey that goes into the aging barrels. * This is our cost of approximately $1 per gallon and includes the cost of raw materials going into the product such as grain, yeast, and malt; the direct labor necessary to convert these materials into whiskey; and the cost of any other overhead items that are needed to permit the workers to convert grain into whiskey. The Problem The main issue at Daniel Dobbins Distillery, Inc. s a disagreement among the senior management with regards to the allocation of costs. Specifically, it is a question of whether to include Ageing Costs, Cost of Barrels, and Warehouse Expense as a part of inventory (in which case it will be an asset that belongs to the Balance Sheet) or as a part of Occupancy Costs (which will be listed in the Income Statement). Listing the above mentioned costs as part of the balance sheet will overstate the assets and understate the expenses misleading the actual profitability of the company. Alternatives 1. Leave all accounts as they are. . Transfer Cost of Barrel from Other Costs in the Income Statement to the Balance Sheet as a Contra-Asset that is part of Inventory. Transfer Ageing Costs from the Income Statement to th e Balance Sheet and list it under Long Term Contra-Assets. Break up Warehouse Labor into different temporary accounts that are spread out both on the Income Statement as well as the Balance Sheet. Evaluation of Alternatives Alternative 1: Strengths: This alternative improves the Net Profit figure in the Income Statement by increasing the value of Closing Inventory in the Balance Sheet.Weaknesses: Breaking up Warehouse Labor and accurately allocating the costs across the two financial statements may not be feasible. Opportunities: Choosing this alternative immediately improves its chances of securing the $3,000,000 loan from the bank. Threats: Carrying out this alternative poses the risk of the company getting unfavorable press which may have a negative impact on its reputation. Another threat is that this alternative could be misused by senior management as a way of hiding inefficiencies, bad expenses, overstating retained earnings, and understating expenses.Alternative 2: Logically Inventory costs include all the direct costs involved in the production process till the finished goods (ready for sale). As in this process ageing is an essential part of the manufacturing process, the cost of barrels and warehousing should be treated as direct costs otherwise it will affect the Income Statements for the subsequent years thereby misleading the actual profitability of the company. Other costs involved are: Occupancy Costs: Factory Building (Used for warehousing also) which is rented.Warehouse Labor & supervisor cost. Depreciation: Warehouse Equipment. All these costs will remain in COGS and Costs of Barrel used during the year at$63,00 per barrel will be added to (asset) Inventory and hence closing inventory(Effect in balance Sheet: Closing Inventory value increase) will shoot up and hence Net Profit Figure(in P&L statement) will also improve upon by the same amount. At the end of four years of aging process, barrels are removed and dumped into re-gauging tanks.Hen ce, all these costs will be added to (asset) Inventory and hence closing inventory (Effect in balance Sheet: Closing Inventory value increases) will shoot up and hence Net Profit Figure (in P&L statement) will also improve upon by the same amount. Another issue faced is possible difficulty in obtaining a $3 million loan due to reported loss of $814,000 for the year ended 1988. There is a need of urgency to solve the above matters and loan approval due to urgent need of working capital. The reason for such urgency and loss reporting are as follows: a.Increase in production capability: Daniel Dobbins increased its production capacity by 50% in 1988 to meet the expected increase in demand through 1991 to 1995. The production of whiskey takes 4 yrs before its ready for consumption and hence, the planning has to be done 4 yrs ahead to meet the required demand. b. Additional rent on new Warehouse: The increased production capacity in 1988 necessitated Daniel Dobbins to lease out a new sto rage warehouse at an annual rent of $200,000 which led to a sudden increase in expenses. c. Additional expenses related to warehouse Labor and supervisor.The higher the profit the stronger of company`s chance to get approved for the loan/credit by the Bank hence company should adopt the Accounting procedures stated above i. e. charging all direct costs as well as warehousing and ageing costs to Inventory and hence improving upon the Net Profit figures to increase company chances for loan approval. Few important points to be considered are: * Evaporation: A barrel is originally filled with 50 gallons of new bourbon but after aging only 35 gallons of aged bourbon is left. Cost of raw materials is incurred in producing 15 gallons of bourbon which gets lost due to evaporation.So accounting of this cost should also be considered. * Adjustment of aging process: If aged bourbon is not up to the standard, then each barrel needs to be checked for leaks or proliferated barrels and requires re pairs. Some more details: Because of the market forecast that the demand of straight whiskey will be doubled from 1987 to 1995, the board of Daniel Dobbins Whiskey Inc decided to increase the production of whiskey in 1988 by 50% of the 1987 volume to meet the anticipated increase in consumer demand from 1991 through 1995.The manufacturing process of whiskey can be divided into two stages: Under the first stage which consists of several different steps, raw materials are converted into a clear liquid with a sharp, biting taste. The second stage which is also called ââ¬ËMaturing or Aging Processââ¬â¢ involves maturing or aging for a minimum of four years under controlled temperature and humidity conditions. Because of the increase in cost of production in 1988, which will generate revenues only in 1991, the income statement of Daniel Dobbins Inc showed a net loss of $814000 which was a significant change from net profit of $1504000 in 1987.In order to get loan of $3 million from Ridgeview National Bank of Nashville, the point of consideration for COO of Daniel Dobbins Distillery is how to present the financial results of 1988 to the bank. This loan is critical for company to remain solvent. One of the key issues in this case is how to divide the increased costs in 1988 between ââ¬ËInventoriable costsââ¬â¢ and ââ¬ËPeriod costsââ¬â¢. According to the case, while preparing the income statement in 1988, the costs of first stage was included under inventoriable costs and costs of second stage was included under Period costs which resulted in net loss in 1988.Increase in cost of production in second stage can be attributed to following increase in costs under second stage of manufacturing. a) Increased costs due to increase in the number of barrels used for aging. $1260,000 b) Increase in occupancy cost: $332,000 c) Increase in warehousing cost: $146,000 d) Increase in Labor and supplies expense: $30,000 e) Increase in Depreciation expense: $8000 f) Increase in cost of government supervision: $8000Each of the above increase in costs of production in 1988 can be transferred from period costs to inventoriable costs and net profits can be increased for year 1988 e. g. if we just transfer increase in costs due to increase in number of barrels ($1260,000) to balance sheet from income statement, the net profit of year 1988 will become ( $1260,000 ââ¬â $814,000 = $446,000) but as a result the net profit of subsequent years will go down as the cost of goods sold will be increased in coming years.So the decision to transfer different costs to inventoriable costs which gets included as assets in balance sheet instead of expenses in income statement can be left to management depending upon how much profit it want to report in current as well as subsequent years. Since aging is an absolutely essential part of the manufacturing process and the manufacturing process doesnââ¬â¢t stop after the first stage, Costs of barrels and warehous e labor costs should be included under inventoriable costs. This will increase the profits of the company in 1988 and will also help them in getting the loan
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