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Orwell's 1984 paper Essay Example | Topics and Well Written Essays - 750 words

Orwell's 1984 paper - Essay Example a similar profoundly satiric allusion to the Communist Manifesto, which was published in 1848 and was a highly influential book of its time in terms of political ideology. It promoted the ideology of Communism and was written by the famous communist theorists Karl Marx and Friedrich Engels. As its name depicts the book was all about the political ideology of overthrowing the† bourgeois† and bringing the working classes (â€Å"the proletariat) to power. George Orwell (whose real name was Eric Blair) makes satiric allusions to the communist manifesto and the regime it sought to promote. He was not anti-communist but towards the end of his career he felt disillusioned by the mechanics and â€Å"manifesto† of the Communists. He believed that such an ideology would always deteriorate into a dictatorial regime. The novel alludes largely to the situation of the regimes who took to the communist ideals (especially the case of Russia and the USSR) and how the Communist Manifesto fast moved away from its real aim of the emancipation of the working classes from the bourgeoisie. The theme of the story in 1984 depicts the world in the year â€Å"1984† in the setting and assumption the Communist movement has successfully dominated the world. The main Character of Emmanuel Goldstein is an allusion to Marx and Lenin who were the most prominent leaders and supporters of the Communist ideology.One of the strongest allusions to the Communist manifesto (and to some extent Lenin’s book on communism called† Testament"),is when Orwell states in his book that the fictitious Communist leader Goldstein writes a book called "The Theory and Practice of Oligarchical Collectivism".He goes further to describe his Communist â€Å" hero† as having a â€Å"a lean Jewish face,(with) †¦.. fuzzy aureole of white hair" which if carefully examined reminds us of the appearance of Marx who wrote the Communist Manifesto. His bitterness can be seen further when he writes that Goldstein is deceiving the

FINANCIAL ACCOUNTING 2 Essay Example | Topics and Well Written Essays - 1250 words

FINANCIAL ACCOUNTING 2 - Essay Example Capital market players include, fund managers, commercial banks and investment banks etc. [4, Stella Fernley, Richard Brant and Vivien Beattie, 10 May, 2002] Answer no. 1: The Companies Act, 1989 brought in many significant changes in the regulatory framework in the United Kingdom with respect to financial reporting and auditing. In the year 1991, a new auditors’ regulatory system was also introduced according to which it is necessary for the auditors to hold a recognized qualification along with relevant experience proof. [1, Beattie and Fernley, 1994] Additionally, the work quality of the auditing firms also would be monitored frequently and the failure to meet the prescribed quality would lead to penalties and also may result in the license cancellation of the individuals or firms. [2, Beattie and Fernley, 1998] The dual roles of the professional bodies also lead to another change i.e. the setting up of ‘The Accountancy Foundation.’ The purpose of the setting up of The Accountancy Foundation is the independent supervision of both the regulatory standards and ethical standards of the accounting profession. Apart from this the foundation also sets auditing standards and also investigates public interest cases if accountants are involved in the case. [4, Stella Fernley, Richard Brant and Vivien Beattie, 10 May, 2002] Usually, a number of fundamental concepts of accounting are taken into consideration while preparing the financial statements of the company. Generally, it so happens that the figures in the financial statements vary from one statement to the other. This is because people who prepare those statements arrive at those stated figures based on their judgment in practical. This fact can be understood by considering the following examples: (b) (b) Others would say that this does not go far enough. If property prices are rising, not only should no depreciation be

Last poem Essay Example for Free

Last poem Essay Dogen was greatly surprised by the fact that making a strong accent on the study of koan Chinese masters did not teach their disciples Buddhist sutras, which made the core study in Buddhist monasteries in Japan (Tanahashi, 5). Dogen’s discontent with the style of teaching became even a reason of his refusal to take Dharma transmission from one of the masters. In 1225 Dogen decided to leave Rinzai school of Chan Buddhism and started his journey in order to visit Ru-jing, whose style of Zen teaching differed from ones which disenchanted Dogen. Ru-jing was the thirteenth patriarch of Soto lineage of Zen Buddhism. During that time he lived at Tiantong Mountain in Nongbo. Soto school, presented by Ru-jing made an accent on sitting meditation, or zazen. In general it used much softer methods than Rinzai School did. Studying Zen with Ru-jing Dogen has finally reached enlightenment of mind and body. The legends state that he finally reached liberation after hearing the Master’s words: â€Å"Cast of body and mind† (Tanahashi). These words became especially meaningful for Dogen and he later used them in many his writings. As he states in one of his works: †To study the Way is to study the self. To study the self is to forget the self. To forget the self is to be enlightened by all things of the universe. To be enlightened by all things of the universe is to cast off the body and mind of the self as well as those of others. Even the traces of enlightenment are wiped out, and life with traceless enlightenment goes on forever and ever† (Kim, 195). In 1227 Dogen received Dharma transmission from Ru-jing and finally admitted that he has reached the answer for the question of all his life. Dogen was greatly influenced by his teacher Ru-jing. All Dogen’s religious philosophy is marked by two major tendencies. The first peculiarity of all Dogen’s teaching is his attachment to Buddhism tradition and second one is a strong accent on individual search. These tendencies can be traced not only in Dogens’s books but also in his lifestyle. Dogen did not reject traditional Buddhism. He only wanted people to give critical evaluation of its doctrines and principles. Dogen criticized competition among different schools of Zen because they were tiring Buddhism to pieces. He proclaimed identity of faith and believed it could have been found in Soto Zen. He did not even want to apply the name Zen for his sect and did his best to follow his teacher’s lifestyle living without attachment to anything. In 1228, after reaching enlightenment, Dogen returned to Japan. He came back to ti Kennin-ji, a monastery where he spent several years learning from Eisai and his successors. After coming back he wrote a detailed description of sitting mediation called Zazen. The manual was called Fukan Zazengi, which can be translated as â€Å"Universally Recommended Instruction for Zazen. † His teaching appealed to many people and he gathered a lot of adherents around himself. After some time he had to leave Kennin-ji because of tension, which arouse inside the Tendai community. This tensions with caused by the desire of Buddhist leaders to suppress new forms of Buddhism, including Zen. Dogen left Kinnin-ji temple in 1230 and moved to empty temple situated to the south from Kyoto in the place called Uji (Tanahashi , 40). Dogen founded small temple in this place and soon this temple grew into Kosho-Hirniji Temple. The tension between Dogen and Tangai community did not stop, though. That is one of the reasons Dogen gladly accepted Hatano Yoshishige’s proposition to relocate to Echizen province, located far from Kyoto. After relocation Dogen’s disciples built a new center for Zen practice and called it Daibutsuji Temple. Dogen later renamed this center to Eihei-ji. This temple remains one of the most popular Zen temples in modern Japan. Dogen spent all his further life living and teaching in this temple. Shogun regent Hojo Tokiyori invited Dogen to come and teach him Zen in 1247. Dogen accepted this invitation and made a long journey to Kamakura in order to meet Shogun and retuned to Eihei-ji the next year. In 1252 Dogen became seriously ill and after realizing that he was not going to recover he gave his robes to his favorite disciple Koun Ejo. This way Koun Ejo became Abbot of Eihei-ji. After appointing Koun Ejo an abbot Dogen left for Kyoto looking for remedies from his illness. The remedy was not found and Dogen died in 1953. Soon before death he wrote his last poem.

Corporate Governance Evaluation and Rating Essay -- Business, Corporat

Corporate Governance Evaluation and Rating Nowadays it is not unusual for an investor to reflect governance matters while deciding about investment determinations. As a result, numerous corporations are in the business of rating corporate governance procedures of public companies. Some corporations offer credit ratings in addition to governance ratings. As far back as the 70’s organizations have dealt with business ethics in a host of different approaches which includes the institution of compliance platforms and supervisors, adding of ethics boards, initiating codes of conduct, preparing, and distribution of company mission and values. Because of scandals in the recent past, there is heightened emphasis for US corporations and government agency’s to offer more stringent structured governance and ethics platforms so that corporations are accountable to the communities in where they function (Barrett, Todd, Schlaudecker & Perrin, 2004). Corporate governance ratings corporations have started providing rating service as well. The clients for the service are diverse, and the audience is growing continually. Prospective clienteles of rating services comprise small investors, fund managers, institutional investors, accounting companies, executive search companies, recompense and governance consultant companies, and insurance companies. As a result of dubious conduct from personnel and as well as corporate executives has brought about vital queries about improving corporate ethics endeavors and addressing the fundamental reasons for these misconducts, in addition to the growing demand for preemptive social accountable, and supportable business procedures (Barrett, Todd, Schlaudecker & Perrin, 2004). Comprehending the circumstances sur... ...clusion It is still uncertain the importance of corporate governance ratings and how they will effect investors. Certainly, the usefulness of these types of ratings is deteriorated by the ostensible lack of uniformity amid rating agencies. To the degree ratings are comparative; they are likewise becoming unimportant since practices have largely improved with time. Numerous institutional investors have individual platforms for calculating governance and do not depend on outside services to measure those concerns. Some investors basically do not think those ratings are pertinent to investment determinations about the value of a corporation or their managers. However, issuers and investors might determine it more and more challenging to circumvent the consequences of governance ratings that might be observed as a proxy to a business’s respect for the shareholder.

Baldwin Bicycle Company: Background of the Study

BA-561 MAC Abdulgaffur G. Deki Oscar M. Inocencio Chester V. Lagutin Felomena C. Baal Edsel Cariz J. Tiu 12 October 2012 â€Å"Baldwin Bicycle Company† Background of the Study: Baldwin Bicycle Company (BBC) is a full-line bicycle manufacturing company with 40 years of experience. In 1982, BBC has revenue of over $10M for 98,791 units produced. BBC exclusively distributes through independently-owned retailers, their bicycles are known for their above-average quality. In May 1983, a rapid-growing Northwestern discount retail chain, Hi-Valu, Suzanne Leister, VP Marketing, proposed a private-label agreement.Under this program, BBC would manufacture the Challenger line of bicycles exclusively for Hi-Valu. The Challenger line was to be a low-priced value bicycle, sold at retail prices under BBC’s normal product lines. Statement of the problem: What is the overall impact to the company if BBC will accept the proposal in terms of? a. ) PROFIT b. ) RETURN ON SALES c. ) RETURN ON ASSETS d. ) RETURN ON EQUITY Objectives: 1. To be able to show and analyze the proposal depending on the result which will be used to serve as a basis for making decisions. 2.To determine the total relevant cost in producing additional orders for Hi-Valu. Areas of consideration: 1. BBC sales over the next three years would be 100,000 bikes a year if they will forego the Hi-Valu deal. 2. If BBC will accept the offer, 3,000 units will be lost in regular sales volume a year. 3. According to Ms Leister, Vice President for Marketing, she was acutely aware that the â€Å"bicycle boom† had fattened out, and that poor economy had caused Baldwin sales volume to fall. 4. BBC was currently operating its plant at about 75% of capacity meaning, 75,000 units is currently produced. excess capacity 25,000 units) 5. The contract between BBC and Hi-Valu is for three years and will be automatically extended on a year to year basis, unless one party gave notice that it did not wish to extend th e contract. 6. Most of BBC sales were into independently toy stores and bicycles shops, BBC had never before distributed to its product to department store. Its BBC’s first time to deal such client. 7. Hi-Valu wanted to purchase bikes from BBC at lower prices that the wholesale prices of comparable bikes sold through Baldwin usual channels. 8.If the proposal will pursue BBC requirement for purchasing, inventory and production cost will increased. 9. Hi-Valu would hold the units on consignment in its own warehouses and withhold payment until delivery to a specific store. 10. A bicycle would be paid within 30 days once a bicycle was shipped to a specific store or 120 days had elapsed in the regional warehouse. Alternative courses of action: 1. Reject proposal RISKS: a. ) BBC may face continually declining sales due to a poor economy. b. ) BBC will continue to produce at only 75% production capacity. c. Another disadvantage is that the offer price of Hi-Valu was lower than the r egular selling price. d. ) There is an additional cost involved in producing additional units from Hi-Valu the $5,000 additional cost plus the asset related cost. e. ) The possibility that the current dealers of BBC might drop-out line if they find that BBC is making bikes for Hi-Valu. f. ) The freight charge will be shouldered by BBC until it reached the destination of Hi-Valu warehouse. g. ) additional from regular sales of 3,000 units from regular costumers. ADVANTAGES: a. ) Maintain loyalty from current distributors . ) Maintain 40-year reputation for above average quality and price. 2. Accept Proposal RISKS: a. ) Current dealers may drop Baldwin line. b. ) Current dealers may request a similar product c. ) Putting faith in a new product d. ) BBC may find itself with an abundance of Challenger-specific inventory e. ) Extra costs may result in having to use cheaper materials f. ) Loss of â€Å"street cred† ADVANTAGES: a. ) Greater penetration of the mark through new market segments b. ) I f Baldwin name is not on the Challenger bike, BBC’s reputation may not be damaged c. Strong Challenger sales may balance weak Baldwin sales d. ) With Challenger line, BBC will be producing at a higher capacity Recommendation: The group recommends the alternative courses of action number two which state Accept the Proposal. The followi ng computations was the basis of the recommendation. Potential Problem Analysis: 1. Additional cost is involved. 2. Lost additional sales from the costumers 3. Additional investment to finance additional increase in receivables, inventories, record-keeping,tax inventory, handling labor and equipment, possible obsolescence and or damage.

Middle Class Dillusionment

Progressivism: Middle Class Disillusionment In 1958, a man named George Mowry explains s economic, social, and political divisions of the progressivism movement. The progressivism movement ties in a lot with our society today and shows how history does indeed repeat itself. Mowry describes the good, and bad of progressivism, but emphasizes the bad. Mowry is really trying to exhibit the differences between capitalism and socialism in his essay and explain why progressivism is not good for the well being and future of America, which can be proven today but our economic instability and division as a nation.More importantly however Mowry displays how progressives try to create, â€Å"heaven on earth† by their moral actions. Mowry first describes the type of people who are involved in progressivism. People who were involved in progressivism were the solid middle class, who were intellectual and ethical climate of age, a significant cluster of prejudices and biases, and people who c reated great inventions, beautiful pictures, and the law. The people of the solid middle class were lawyers, newspaper, publishing, independent manufacturers, merchants, medicine, banking, and real-estate.The progressive leaders included the Chicago tribune family, and Charles Evan Hughes, â€Å"if names mean anything, an overwhelming proportion of this reform group came from old American stock with British origins consistently indicated. † More dangerous than rich people who inherited money from their ancestors was their rich youth, â€Å"Obviously this was a period, like the ones after the war of 1812 and 1850’s, when energetic and incautious youth took command. † This is ironic because all of their ancestors earned their money through capitalism and that’s what progressives are trying to take away now.Religious affiliations of the progressivism movement were the woman of the Quaker faith, and Jewish faith. Overall the progressives hated the economic sy stem of capitalism, believed that the wealthy are bad people who we must take away money from and give it to the masses, and most of these people are young. Joseph Medill Patterson, whose godfather founded the Tribune resigned from the Chicago commissions of public works to become a socialist. Patterson believed it was impossible to reform a city under capitalism, â€Å" he announced , it was impossible to reform the city and country under capitalism. Patterson was exemplifying capitalism vs. socialism. Capitalism is the idea that Capital is owned, operated, and traded for the purpose of generating profits for private owners or shareholders. Emphasis on individual profit rather than on workers or society as a whole. On the other hand socialism is according to his/her ability, to each according to his contribution. Emphasis on profit being distributed among the society or workforce in addition to receiving a wage. Today we can see many links between capitalism and socialism.Our gove rnment today is run on progressivism/ socialist ideals. President Barack Obama has several plans and ideas to help the poor by giving them the money of the rich people, and supplying them with health care (obamacare) and so on. Progressives wanted to help people, they wanted to help the poor, this was not morally wrong but many other people saw that this was hurting our economy. Our government is socialist/ progressive because they want to have government control over other money and they want to have the ability to decide where that money goes.But you can’t just do that. If those people earned their wealth they should have every right to keep it, they should not be entitled to try to help the poor. Furthermore during this time of the progressivism movement there were many Democrat-republicans who supported the idea of progressivism. Some of those commonly known leaders are Theodore Roosevelt, Robert La Follete, Lincoln Steffens, Willam Allen White, Woodrow Wilson, John Johns on, and Hooke Smith of Georgia. Another group of people who were making a movement was populism.Populism were a group of people who were economically secured, well educated, middle class group who arose from farmer distress in a period of acute depression. â€Å" According to William Allen White, populism had ‘shaved its whiskers, washed its shirt, put on a derby, and moved up into the middle class†¦ populism arose from a farmer distress in a period of acute depression. Its reforms were belly reforms. The movement was led by angry men and woman not too far removed from the Grange hall. The motivation of these farmers was heart.They believed its not fair to take farm land and stick a bunch of windmills on there, not only was it not fair but it also made the agriculture business lose money. In a specific case California lost money for putting up windmills in farmer land and turning the production of agriculture into a nominal size. This idea of motivation of heart also rel ates to today because our motivation for supplying all of this aid comes from heart, because we believe it isn’t fair that one shouldn’t have medical care, or food etc.However there are just some gray areas to this plan that need to be filled and that is what in term ends up costing us millions. Another important point that Mowry discusses is the rise of industrial and commercial cities. The positive things about the rise of these cities are that it was, â€Å" a refuge from an ugly country side and hostile natural environment†, and it also provided a place of excitement and opportunities. In contrast to the positive things were the negative things.The negative things about the rise of industrial and commercial cities is that its, â€Å"Devils berg of crimes†, successful= financial workers and failures if they remained family workers. It also created an anti-urban feeling which romanticized pioneer past and agrarian background, involved western stories an d virtues of the countryside. Miss. Glasgow believed, â€Å"Country was the world as God has planned it, the city as man had made it. † There was definitely some mixed feelings between the citizens about urban and a city lifestyle. Mowry described the income people had into three categories.The first category was the upper-class which we defined as, â€Å"people who had more money than was good for them†. The middle class were those who had just enough and the lower class were those who had much less than was morally good for them. In regards to these three categories each community made artificial arrangements by property, classical economic laws repeatedly described in the past as natural had become artificial and progressives had destroyed the popular sanction behind the laws of rent, prices and wages. In response to the actions of the progressives came the enforcement and rise of labor unions.Mowry viewed the labor unions as a menace not only to the employer but to the entire community, the small employer and many middle class professional unions gave the same results of industrial monopoly. The labor unions made a steady decrease in opportunities for the individual operating as an individual, thus putting an end to open society, and putting the burden of the industrial revolution upon the middle class. In an attempt to rebuttal the vicious attack of the labor union on progressives the progressives created a co operation of progressive and organized labor.This operation left only the progressives to lead. The captain of industry and labor boss was standard. Monopolistic closed shop was an abomination not to be tolerated with or without the government and progressives became a majority. The progressives were motivated by fear and confidence to exceed any other group. They believed that they were â€Å"The good men†, â€Å"The better element†, â€Å"The moral crowd† because of the fact that they believed in helping people. The progressives planned to increase the number of â€Å"large hearted men† to counteract the class organization of both capital and labor.The progressives believed that gaining more support from others would make them the majority and be favored, loved, and even looked up too. The progressives wanted to eliminate capitalism and labor unions. The progressives were strong for fighting back against the mass numbers of capitalists and labor unions, but fight they did and they did not back down. Although the intentions of progressives were morally correct it was not economically correct for the success and future of America.Our government and administrators today might believe that what they are doing is right for the people but they have to also consider what is right for our nation. The way Mowry described the mentality of progressives can be used to describe the mentality of some of our administrators today, â€Å"Reactionary and reform impulse, a desire to create heaven on e arth, moral superiority is greater than our economy, and lastly individualism dynamism and leadership. † These are the characteristics of progressives today and of 1958. It is true that history repeats itself.