Importance of Manners in Pride and Prejudice Essay -- Pride Prejudice

Significance of Manners in Pride and Prejudice Habits have made due all through the many spending long periods of history and culture to impact the manners in which people connect even today in the manner in which we identify with each other: what is worthy and unsuitable social conduct. Appropriate habits in everything from discussion to eating have for quite some time been recognizing characteristic of economic wellbeing. Indeed, even now they are frequently significant in business and social circumstances. Yet, in the eighteenth century, habits were fundamental. Jane Austen's Pride and Prejudice, set toward the finish of the eighteenth century, investigates the numerous entertaining erraticisms in a universe of behavior and legitimate lead. At the point when love, pride, awkwardness and straightforwardness are completely gone through the test of endurance of sensitive habits, an eccentric kind of parody is accomplished. The setting of legitimacy makes the finesse incongruity that breathes life into this book. An ideal case of the incongruity in Pride and Prejudice is found in the relationship of Mr. also, Mrs. Bennet. While Mrs. Bennet is continually dramatic and sensational, Mr. Bennet is calm and saved. Mr. Bennet is continually playing with his better half's inclinations to distortion. At the point when Elizabeth Bennet will not wed the inept and ugly Mr. Collins, her mom is sad. She blasts into a fit and reveals to Elizabeth that in the event that she doesn't wed Mr. Collins, at that point she will repudiate her as a little girl. Mr. Bennet now steps in and gives the amusing help: A troubled option is before you, Elizabeth. From this day you should be an alien to one of your folks. - Your mom will never observe you again in the event that you don't wed Mr. Collins, and I will never observe you again on the off chance that you do. (p... ...he incongruity. From the blundering Mr. Collins, who implies short of what he says, to the unexpected repels of Ms. Elizabeth Bennet, Pride and Prejudice is absolutely a satire of habits. Each character, in their own specific manner is either outside the conventional limits of legitimacy, or bound inside them so awkwardly that even genuineness regularly appears to be comical. In every circumstance appeared, the characters started in a setting of habits that set stage for the lighting up incongruity each character somehow or another presents. As appeared through the circumstances and characters in the novel, Pride and Prejudice is a book enlivened by the setting of respectability. Inside this setting are made the numerous amusing inconsistencies and affectations uncovered by its different brilliant characters. Work Cited: Austen, Jane. Pride and Prejudice. New York: Airmont Books, 1992.

10 Fun Facts About UVA

1. James Madison, Thomas Jefferson, and James Monroe all lived in Charlottesville. 2. Portions of Evan Almighty were shot in Charlottesvilles encompassing areas!3. Edgar Allen Poe quickly went to UVA.4. Dr. Seuss was denied induction to UVA. Gossip has it the name for the anecdotal town of Whoville was a play on words off the Universitys moniker, Hoos5. UVA doesn’t allude to understudies as green beans, sophomores, ect, yet rather first-years, second-years, etc. 6. Number 5 is because of the way that Thomas Jefferson, the school’s organizer, accepted that one never quits learning and that student’s training at UVA is only the beginning.7. The top notch to acknowledge ladies was the class of 1970. 8. Many allude to the grounds as grounds. 9. The official mascot for UVA is the cavaliers, yet they informally received the Wahoos, a fish that can drink its weight in water, as their subsequent mascot. While it was initially yelled as an affront by a restricting school at a football match-up, the understudies at UVA rather embraced the name. 10. Both Tina Fey and Katie Couric went to UVA. In the event that youre keen on applying to UVA, see the entirety of our conceded studentshere! On the off chance that youre effectively an understudy, make a point to join and transfer your application materials to acquire cash.

Jane and Hester

Love is something characterized as bliss, yet I'm not catching love's meaning when it starts to harmed that individual and traps them totally? The meaning of affection changes and turns into a constant battle to get away or flee from the shades of malice it has. Regardless of how cut off the agony, love is never sub sided. Hester Pynne and Jane Eyre are the two characters that include themselves in a sentiment that conquers them totally. In every novel their affection and sentiments transform into a paradox where they learn of insider facts, untruths, blame, and demise. Jane and Hester can't run from their issues, they are compelled to confront privileged insights, sin, and demise to be with the ones they love. In spite of the fact that the ladies are both autonomous, they begin to depend on somebody that they become hopelessly enamored with. Somebody that they accept is intended to be with them til' the very end. Notwithstanding, when things turn out badly, their first sense is to flee totally. What’s halting them? â€Å"Gentle peruser, may you never feel what I at that point felt! May your eyes never shed such blustery, singing, heart-wrung tears as poured from mine. May you never speak to Heaven in supplications so sad thus agised as in that hour left my lips: for never may you, similar to me, fear to be the instrument of malevolence to what you entirely love†(Bronte 306). Jane Eyre’s enthusiasm for Mr. Rochester was hopeless, however the little minutes where he caused her to feel unbounded, warded her from remaining off. Hester was indistinguishable in the method of affection, however realized better at that point to leave the town that her mystery sweetheart lived in. She needed him to be protected from the disasters of society. What kept Hester from genuinely leaving? Hester like Jane realized she could live all alone and be free, yet Hester gave her quality from the earliest starting point since she realized that leaving the one she adored, would just motivation her hopelessness. She realized that Pearl would be a steady update that she trespassed and couldn't adore Dimmesdale without reticule. â€Å"It is to the credit of human instinct, that, aside from where its childishness is brought into play, it cherishes more promptly than it despises. Contempt, by a slow and calm procedure, will even be changed to adore, except if the change is hindered by a consistently new disturbance of the first sentiment of threatening vibe. (Hawthorne 126). Hester’s abhor towards the Puritan culture and Dimmesdale for not enduring with her was meddled by adoration. Its capacity let Hester accept that regardless of she went or who she met, her heart would be perpetually with Dimmesdale. Jane was increasingly negligent, she accepted she was sufficiently able to leave love, however at long last it vanquished all the loathe and lies. The two ladies realized that running from affection resembles running from death, unavoidable. What brief period an individual needs to carry on with a full and upbeat life, what brief period an individual needs to squander it. Jane and Hester are both unequivocally associated with Mr. Rochester and Dimmesdale and the exact opposite thing they consider is the demise of their adored one. They are both so enamored that they need each second of their life to be gone through with each other. This is a case of why the ladies locate a difficult time leaving their sweethearts. They realize how delicate life is and how rapidly their friends and family can be detracted from them. Jane took in the estimation of life through her numerous encounters where all that she had ever adored was removed by death. On the off chance that others didn’t love me, I would prefer to bite the dust than liveâ€I can't stand to be singular and hated†(Bronte 62). Hester learned in a harder manner, for she took in this experience when the agony of the transgression that Dimmesdale and her both submitted had taken Dimmesdale to his passing bed. Hester attempted to relish each experience with him, however under such limitations of puritan culture, it was almost incomprehensible. She knew anyway that demise was unavoidable from the very beginning, and that leaving the town would just demolish the time she had left with Dimmesdale. In any case, there is a casualty, an inclination so powerful and unavoidable that it has theâ forceâ of fate, which constantly forces individuals to wait around and frequent, ghostlike, the spot where some extraordinary and checked occasion has given the shading to their lifetime; and still the more compellingly, the darker the tinge that disheartens it†(Hawthorne 66). Hester realized that the day the insider facts were uncovered it would just be ambivalent, she realized her adoration would be compelled to an en d. Jane was the equivalent, yet she took care of it by keeping away from all terrible that was available. The reason for a mystery is to shield somebody safe from finding something that could force hurt on another. The incongruity of a mystery is that it causes blame and enticement instead of the delightful sentiment of helping another. Hester and Jane have sweethearts that hold insider facts that dispense agony, dread, and blame to themselves as well as other people. Be that as it may, what is a mystery that is taken excessively far? â€Å"‘Sir,' I replied, ‘a vagabond's rest or a miscreant's reconstruction ought to never rely upon an individual animal. Men and womenâ die; logicians waver inâ their astuteness, and Christians in goodness: if any one you know has endured and blundered, let him look higher than his equivalents for solidarity to revise, and comfort to heal’†(Bronte 206). Hester and Jane realize that with insider facts comes sin, yet they are both so profoundly infatuated with that transgression that they are caught in virtues and the idea of adoration. Every epic be that as it may, has a result of transgression and mystery. These results are what keep Hester and Jane near Dimmesdale and Mr. Rochester. The outcomes are things, for example, torment, torment, untruths, and reticule. At the point when the ladies perceive how solid their adoration is they battle through those results of agony and deceives keep that affection alive, for they know it’s the main bliss they have felt. â€Å"But this had been a wrongdoing of energy, not of rule, nor even purpose†(Hawthorne 158). There is a bond that keeps two individuals together, a bond that has no definition and changes through encounters and battles. A bond called love. It’s a something that can't be torn separated just by fleeing or attempting to dodge it. The writers of the two books show that wrongdoing, demise, and love are on the whole unavoidable. Jane and Hester can't run from their issues, they are compelled to confront privileged insights, sin, and passing to be with the ones they love. In their lives they have discovered that the connection they had merited battling for. â€Å"Life appears to me too short to possibly be spent in nursing enmity or enlisting wrongs†(Bronte 51). Taking everything into account the two books show how love is a bond that can't be broken, it’s a force that is higher than the untruths or wrong doings of their sweethearts. Hester and Jane show mental fortitude and quality by not having the option to avoid the ones they love, however rather battling for the joy they have faith in.

IT - WiMAX Networks Essay Example | Topics and Well Written Essays - 750 words

IT - WiMAX Networks - Essay Example 3) The engineering ought to be good with various utilization models like fixed, compact, roaming, and so on 4) The design ought to have the capacity to give IP administrations and separate the entrance system and availability organize. 5) The engineering ought to give help to arrange get to supplier (NAP) the system specialist co-op (NSP), and the application specialist organizations (ASP). 6) By using the web building, the design ought to give help to3GPP/3GPP2, Wi-Fi, and wired systems. Picture Source: [1] Mobile WiMAX Network The engineering of portable WiMAX comprises of All IP stage, all parcels innovation and no circuit switch communication. The open IP engineering give organize operator’s immense versatility while picking way outs that work with inheritance arranges or in order to utilize the most developed types of gear and in molding what usefulness they want their framework to keep up. They can choose from an upstanding fused merchant to encourage offers a turnkey wa y out or they can settle on and look over a thick biological system of best-of-breed organizations with an all the more dainty core interest. The engineering grants seclusion and flexibility to give some place to remain a wide assortment of utilization choices, for example, little scope to enormous scope, urban, rural and country inclusion, work topologies , level , progressive and their variation, lastly, conjunction of perpetual , meandering moveable and portable use models. Portable WiMAX has similarly the portability and Multiple Input Multiple Output (MIMO) functionalities to the IEEE 802.16-2004 convention. It is one of two conventions acknowledge by the WiMAX gathering with the other one being the IEEE 802.16 †2004. The WiMAX framework engineering can consistently be portrayed by a Network Reference Model (NRM). ASN The ASN is generally alluded as the entrance system of WiMAX and its major dependably is to offer the correspondence between the client and the center system administrations. The Major duties of the ASN are †¢ The ASN must give up †¢ The Validation of AAA (verification, approval and bookkeeping) server through intermediary. †¢ The ANS must deal with the radio asset †¢ Provide co-activities for other ASN systems. †¢ Provide a practical coordination among CSN and MS, Technologies Engaged By WiMAX Mobile WiMAX has the working recurrence band of 2 to 6 MHz. So as to perform various capacities the WiMAX needs to utilize the accompanying [2]. †¢ Scalable Orthogonal Frequency Division Multiple Access (SOFDMA). †¢ MIMO †¢ IP (Internet Protocol) †¢ Adaptive radio wire frameworks (AAS) †¢ Adaptive Modulation plans (AMS) †¢ Advanced Encryption Standard (AES) There are huge prospects of the WiMAX to be used as the earlier system administration for the clients as it is fit for giving the information benefits just as voice benefits by the usage of VOIP (voice over web convention) that empowers th e client to send and gets the communication benefits by using the WiMAX administrations. Distinction among WiMAX and Wifi The significant contrast between the WiMAX and Wifi is the distinction in the range. Wifi is a short range remote system having activity in 100 meters or more be that as it may, WiMAX organize has the scope of around a few kilometers. Wifi can work in an unlicensed or open range, while WiMAX has a specific authorized recurrence range. WiMAX is normally used for offering the types of assistance by using the IEEE 802.16, for example, information administrations from ISP to the end client and communication administrations

Effectuation and Causation Processes †Free Samples to Students

Question: Talk about the Effectuation and Causation Processes. Answer: Presentation The report will talk about in insight regarding the AAA procedures which is likewise called as Adaptation, Aggregation and Arbitrage hypothesis. There are number of associations since universal based flexibly chain alongside item advancement system. In any case, there are not many associations that have the global flexibly chains just as item advancement strategies. There are not many that have really had the option to build up the successful base for worldwide advancement limits. However, the entrance to innovation and development is really turning into a significant global driver for technique (Schlegelmilch, 2016). This further aides in moving the complete expense towards advancement just as development which is well on the way to go on as the entire gravity changes of the present monetary based exercises that moves further towards East. The report will examine in insight regarding two essential businesses which are extending just as creating step by step the whole way across the world: Food and refreshment industry: Coca Cola and McDonalds Pharmaceutical industry: Pfizer Inc. what's more, Sun Pharmaceutical organization It is imperative to comprehend here that the cheap food enterprises just as pharmaceutical industry are really universal organizations and are exceptionally pivotal for the economies of the world or nations in spite of the way that whether they are created r creating nations. These businesses really give numerous work based choices which is huge for the populace too (Schlegelmilch, 2016). So as to make the nearness increasingly worth and so as to support in the market, these sorts of ventures have adjusted AAA methodologies in an effective way with the goal that organizations in the business keep on developing just as addition an edge in rivalry. These sorts of procedures upgrade the portion of the market and by and large income by means of adjusting a few components in a current model of business of an association like it is impeccable to comprehend the inclinations of the client at neighborhood level alongside their requirements. This methodology is most utilized procedure among every one of the three. Regularly so as to enter into new commercial center, organizations will in general search for adjusting the neighborhood activities and furthermore practice the nearby inclinations. This aides in getting more acknowledgments by the buyers (Morschett et al., 2015). The hypothesis of adjustment likewise is isolated into five sorts dependent on Variation which means making change in item just as in administrations. It additionally remembered right sort of modifications for situating of the business, approaches and desire for right achievement. Another component is center which covers the topographies, arranges in vertical type o f present worth chain, explicit item or strategies to diminish the effect of various differenced across shifted districts. Third component is externalization which can travel through numerous vital based coalitions with right sort of diversifying, adjustment of client or another degree of systems administration. Fourth component depends on plan which spreads focuses like adaptability so one can without much of a stretch beat the flexibly based contrasts. At long last there is advancement which targets improving the adjustment endeavors and by and large viability (Morschett et al., 2015). Hypothesis of Aggregation The hypothesis of Aggregation depends on procedures which hope to achieve economies with right sort of extension by typically creating worldwide base for efficiencies. These components regularly comprise of the procedure of normalization of different pieces of the current offer that has the ability to additionally deliver to array the procedure of creation just as improvement based strategy. So as to create considerable measure of cost that increase an advantage by basing the buying procedure in focal of all sort of assets like crude material, fabricating finished results and some more. There are little spot where the expense brought about in labor and other sort of assets become less (Moreira et al., 2017). In any case, there are a few organizations have picked up nearness in worldwide market uses follow conglomeration based systems as opposed to adjusting it. The unrivaled spot isn't identified with geographic collection for some ages to want economies of extension just as scale. A nother non geographic parameter spread a hypothesis called CAGE which depends on culture, managerial, topography and financial. These components are critical measurements. The discretion in corporate can additionally is drawn nearer by disregarding the general nearness of homogenization and comprehend that delicate methodology can turn into a reaction for the organization. An exchange methodology doesn't comprise of crossing over the distinctive sort of market nor is it dependent on adjusting the current neighborhood sort of interest. Or maybe these components depend on teaching the essential system dependent on making some an incentive on global stage by further misusing the premise contrast that exist between the market just as picking up benefit by the general edge of fundamental differenced in the particular gracefully chain in better places. Individuals can likewise purchase from any modest based of commercial center just as sell at places where the costs are higher (Sitoh et al., 2014). The general intensity of dealing used an additional advantage in these cases. There are times when a particular spot gets consideration for the item or the idea or other sort of substances. The essential reality can be handily utilized and the fundamental pith of the particular spot can be used to acquire increasingly more income which additionally dependent on se tting the market where the general interest for such sort of items really exists. In this manner it depends on culture, organization, topography and at long last economy based impacts. Food and refreshment industry Food industry Adjustment Collection Exchange McDonalds The café is as of now working in more than one hundred and eighteen nations and serving a great many clients consistently (Sitoh et al., 2014). The slogan of the organization says adjust the burgers around the globe which implies that it is critical to change the organization item according to the flavor of the client. The organization previously settled in US and in present time has an overall nearness. The residential level deviation from a particular or standard base of menu depends on withstanding to the neighborhood food like McRice in Indonesia or prawn burger in Japan (Chen, 2015). McDonald depends on world acclaimed have the option to acquire benefit by putting resources into diversifying or properties and capacity of eateries. The organization has utilized all sort of means revenue driven expanding and minimization of cost. It likewise uses diversifying based model as there is advancement methodology which decrease the hazard (Chen, 2015). The organization can be called as an epic case of clear focal points from many present exchange alternatives which are offered by globalization. The organization further likewise use the notoriety in US for extra greatness and top class for working business to numerous nations. It is additionally situated as great quality chain for Fast Food which exists in the psyche of clients in new sort of economies. Also there is in reverse incorporation with ranchers by means of appropriate agreement based cultivating in numerous farming economies to ensure steady gracefully required for required amount and by and large nature of their crude material at fixed costs (Chen, 2015). Coca-cola According to the yearly report of the organization, the association can sell numerous drink based items in excess of 200 countries. The organization Coca Cola has not changed the general taste of the base sort of items aside from where it changes as a result of nature of water and sugar present and it can happen that the general taste of the organization in Europe is particular from that in US (Anderson et al., 2015). Simultaneously, the organization is adjusting the strategy for bundling, just as showcasing and marking based systems that are fruitful in such a large number of countries. Moreover, there are employments of securing techniques for vital nearby brands as a significant procedure to settle some interface with the clients and furthermore push the base brand alongside famous local brands. The organization has executed accumulation based technique to grow route past US and to achieve economies of scale the whole way across the world. The verification says that the organization gives in excess of 300 and fifty brands beside Coca-Cola that is available according to the inclinations of shoppers. The organization additionally keeps up a long history of getting organization where organizations like Minute Maid, Indian Cola brand Thumps Up and Barqs is obtained sequentially (Anderson et al., 2015). Different brands like Odwalla and Fuze Beverages was additionally procured in later years. The organization likewise makes a declaration of it being available in nations like Burma the second they moved the suspension on Western territory. This organization is a great case of geographic just as financial exchange. The re-appropriating and creation is for the most part done in China with more than thirty nine offices all over the country (Cokins, 2016). Aside from this, it likewise has an assembling manufacturing plant with household packaging rights in numerous nations to diminish the expense of creation. Pharmaceuticals industry: Pharmaceutical Adjustment Conglomeration Exchange Sun businesses The organization is built up in India and considered as a fifth biggest organization around the world. So as to make its essence felt, the organization has rolled out some significant improvements that suits the interest of the nation (Forster et al., 2013). Essentially they likewise adjusted various recipes, material and bundling style that is right for the individuals of that particular nation. The solid research of the companys methodology and the particular usage of the procedure have given an edge in rivalry. In last mama

How to Write a Paper About Yourself - Discover How to Write a Paper About Yourself With This Personal Perspective

How to Write a Paper About Yourself - Discover How to Write a Paper About Yourself With This Personal PerspectiveSo you want to know how to write a paper about yourself, right? Well, I guess it's pretty obvious since you're reading this, but I mean, are you sure you want to be writing about yourself? You might as well write about your dog.Writing about yourself will make you look like an idiot and this will reflect on your credibility in the field of academic writing. I mean if someone can't do a decent job of writing a paper about themselves they certainly can't write a good one about their pet dog.Another thing to consider when it comes to how to write a paper about yourself is that you have the power to decide whether or not to use first person narrative, third person limited and even third person omniscient. That could be interesting, if you're a ghost writer.If you don't know how to write a paper about yourself, consider that it is easier than you think and that it is really not that hard. You can always start with some research by typing in the words 'how to write a paper about myself' into Google and then just trying to get some information out of the search results. Here are a few keywords that you should try to use.The problem with this method is that you will not get any information because the internet has millions of articles that are written by writers that don't know how to write a paper about themselves. It is kind of ironic that they are so desperate to sell something that they can't write a paper about themselves.One way to try to get some information is to use the first person because it gives you the ability to write about your experience as the subject. However, if you go back to my first paragraph, I talked about how there is a need for you to write about yourself.What I am saying is that it will help your learning process and writing process to learn how to write a paper about yourself and how to use the unique opportunity that you have. I know that you are tired of reading about yourself in other people's articles and that you want to be your own article.This is how to write a paper about yourself and it will help you in a huge way because you will be able to write about yourself, your dog and your job. As long as you understand what the key phrases in the body of the paper are, you can take advantage of the uniqueness of the skills that you have learned and you will soon find yourself being recognized as an expert in your field.

The Portrayal of Women as Consumable in Tina Howes The Art of Dining and Laura Esquivels Como Agua Para Chocolate - Literature Essay Samples

It is widely acknowledged that women have often been â€Å"forced to occupy a secondary place in the world in relation to men† (Beauvoir 84). The woman is generally considered to be ‘the other’ or the ‘second sex’ and is used as a commodity for the carnal gratification of male desire. This essay aims to examine this truth, principally asking the question, ‘are women’s bodies consumable?’ specifically in reference to the play ‘The Art of Dining’ by American playwright Tina Howe, and to the film ‘Like Water for Chocolate’ directed by Alfonso Arau and based on the novel of the same name written by Laura Esquivel. The essay will study the metaphorical trope of women as objects that have the ability to produce and also as objects that can be consumed, used, and ultimately exhausted, particularly focusing on these two pieces of literature. In order to effectively form a response to the question of female consumption, the use of the word ‘consumable’ must be clearly defined. In this instance, ‘consumable’ can be understood to mean a commodity that is intended to be eaten, drunk, or used up. With this in mind, the consuming of femininity can be taken literally or metaphorically. The literal interpretation of women as consumable or even edible is clear when we consider physical acts such as breastfeeding, but this essay will take a metaphorical approach, looking instead at the examples of figurative consumption of female characters in the pieces. The concept of metaphorically consuming women has been extensively studied by feminist theorists, writers, performance artists and more. For instance, in her study ‘Mutilating the Body: Identity in Blood and Ink’, Kim Hewitt writes about American performance artist and poet Karen Finley, who â€Å"undresses matter-of-factly on stage and coats her body with raw egg and glitter, parodying the process of making the female body delectable, consumable, and desirable†. (p.97) Finley uses her art form to make the same point that Esquivel and Arau make in theirs; that there is a mindset that holds â€Å"women closer to the body and men closer to the rational† (Tiengo, 79), which creates a duality and a separation of women from men, in which the masculine ultimately and figuratively becomes the eater and the feminine becomes the eaten. â€Å"The Art of Dining† is a play in two acts that recounts the events that occur in one evening at a recently opened restaurant on the New Jersey shore. Throughout the play, Tina Howe uses food as a specific barometer for character; the identity of each character is defined by their appetite and attitude towards food. One such character, Elizabeth Barrow Colt, has a particular aversion to food and eating, which is rooted in her upbringing and particularly in her mother’s bizarre eating habits. In Act two, Scene two, Howe presents the reader with the first representation of the feminine form as consumable. David Osslow, a confident and well-dressed middle aged man is sitting with Elizabeth Barrow Colt, a near-sighted writer of extremely nervous disposition, â€Å"in her early 30s and afraid of food† (Howe 6). As the director of his own very successful publishing company, David is meeting Elizabeth to discuss a series of short stories that she has written and tha t he wants to publish. During the meal, Elizabeth displays a sort of manic outburst, in which she details the ritual of mealtime she experienced daily as a child, describing her mothers compulsive behavior at the dinner table; â€Å"my mother played with [her food]: sculpting [her food] up into hills and then mashing it back down through her fork†(Howe 52-53) and then continuing to say that â€Å"†¦before [they] sat down at the table she’d always put on a fresh smear of lipstick†¦a dark throbbing red†(Howe 52-53). Culturally and historically, lipstick and particularly red lipstick has been a major symbol of the feminine mystique and femininity in general, and in light of this, Howe’s depiction of the behavior of Elizabeth’s mother becomes considerably more profound to the reader when looking at the female form as consumable. Elizabeth elaborates on her mothers lipstick, describing how it â€Å"rubbed off on her fork in waxy clumps that s tained her food pink, so that by the end of the first course she’d have rended everything into a kind of †¦ rosy puree.† (Howe 52-53) The reader is left with a clear perception of the female as consumable here; the lipstick from Elizabeth’s mother’s mouth weaves its way in to the very meal that the family is eating, which is highly suggestive of her own femininity becoming intrinsically linked to her nourishment and operates as a metaphor for this same femininity to become edible. It is also curious to note the use of lipstick as a way for femininity to become a consumable in another instance. Earlier in the same scene, while Elizabeth tries to apply a coat of lipstick to her lips, she drops the tube into her bowl of soup. She fishes in the bowl for the tube and, after eventually retrieving it, she passes the bowl to David, who eats the rest of the lipstick-tainted soup, bizarrely using Elizabeth’s spoon instead of his own. In this way, David becomes the consumer and Elizabeth becomes the consumed, as he devours her symbolic femininity and womanhood which have become linked with the soup by her lipstick. This is not an isolated incident of representing the feminine form as consumable in the play. At one point during the sixth scene of Act two, Elizabeth recounts to David her mothers suicide attempt, â€Å"she turned on the gas and opened that big mouth of an oven door and stuck her head in†(Howe 84). Elizabeth’s mother functions solely as a medium through which Howe can comment on the consuming of femininity, despite only being in the play as a memory of another character. Considering that she is a nameless, insubstantial character, this image of suicide by self-cooking is quite an arresting one to be provided with. While it is not technically a representation of woman as consumable, it certainly implies that she can become edible by being treated in the same way that we would treat food. This idea is even clearer as a metaphor, because Howe implicitly compares the mother to food when Elizabeth exclaims, â€Å"†¦her head [was] actually†¦cooking! †¦almost having barbecued herself like some amazing delicacy†¦some exotic†¦roast!†(Howe 85) and once again, with a statement from the mother herself, â€Å"I bet I would have tasted damn good! she used to say, smacking her lips†(Howe 85). In what seems to be the perfect segue, Herrick Simmons declares that â€Å"†¦breasts are life-giving† (Howe 88), a belief that is echoed in Like Water for Chocolate, specifically in the scene during which Tita breastfeeds her nephew, the child of her lover Pedro and her sister Rosaura. This is one of few examples of females as being literally consumable in either of these pieces. Her ability to breastfeed her nephew is miraculous and is just one of many examples of magic realism in the film and the book, as it can only be explained in a phantasmal sense. Esquivel justifies her ability to be literally consumed in two different approaches. Firstly, by illustrating that Tita feels an innate need to feed: â€Å"If there was one thing Tita couldnt resist, it was a hungry person asking for food (Esquivel 70) and by suggesting that this maternal instinct to nourish is of such an intense nature that it manifests in her body and enables â€Å"her virgin breast to nurse her nephe w†(Like Water for Chocolate), and therefore enables her body to become consumable. Secondly, by conceptualizing the consummation of Pedro and Tita’s love for each other through the shared experience of eating. This concept begins with a scene during which Pedro gives Tita a bunch of roses. She holds the roses to her chest, they prick her skin, and her blood falls on the petals, with which she cooks a dish of quails in rose petal sauce. Her passion, her intense and lustful craving for Pedro, and her whole being are infused in the meal and â€Å"that is how she invade[s] Pedro’s body; voluptuously, ardently fragrant and utterly sensual.†(Like Water for Chocolate) It is through the experience of consuming Tita’s being during this meal that the lovers can metaphorically consummate their love, leaving Tita no longer chaste or barren, but fruitful and consumable; â€Å"in one instant, Pedro had transformed Tita’s breasts from chaste to voluptuous without even touching them.†(Like Water for Chocolate) During this same meal, Gertrudis is so overcome with fiery lust upon consuming the edible manifestation of Tita’s passion that she sets the shower cabin on fire. She even begins to emit the same smell of the rose-fragranced meal, to which a Villista chief responds with an ardent fervor that is reminiscent of rushing to the dinner table upon smelling a delicious meal being laid out on it. In this way, it could be suggested that Tita is certainly not the only female character that is represented as consumable. As well as cooking the quails in rose petal sauce, Tita also cooks part of herself into many other dishes throughout the story. Early in the film, the viewer watches Tita cry with anguish in to the batter of a wedding cake she bakes for her sister’s wedding to Pedro. As in the case of the rose petals, her tears inject the food with the profound emotion they are produced by, and upon eating the cake, the guests at the wedding become instantly miserable, begin sobbing and eventually â€Å"[take] part in a collective vomiting spree.† (Like Water for Chocolate) Likewise, Tita’s chillies in walnut sauce make the guests at Esperenza and Alex’s wedding overcome with sexual desire, as they eat this materialization of Tita’s sensuality. In the opening chapter of the novel, the narrator explains that when Mama Elena chopped onions during her pregnancy, the sting of the onions would affect Tita’s sensitive eyes so strongly that she would cry in the womb. This violent weeping would bring on an early labor, washing Tita into the world â€Å"on a great tide of tears that spilled o ver the edge of the table and flooded across the kitchen floor.†(Esquivel 10) As well as being another sample of magic realism, this image once more renders the feminine as being literally consumable; â€Å"when†¦the water had been dried up by the sun, Nacha swept up the residue the tears had left on the †¦ floor. There was enough salt to fill a ten-pound sack – it was used for cooking.† Curiously, in this instance it is not the female body that is consumable, but a product of that body that is consumed: a mixture of amniotic fluid and tears, a poignant but almost disturbing combination that evokes an overwhelming discomfort in the reader, who is forced to confront the distressing reality that is the representation of the feminine as consumable. As examined, both The Art of Dining and Like Water for Chocolate deal with the representation of women’s bodies as consumable in a consumer-driven capitalist society, but treat the concept in different ways. The Art of Dining seems to highlight female consumption metaphorically, through the use of symbols of femininity and by exploring the ways in which the masculine can become the consumer and the feminine can become the consumed. While also reflecting on this metaphorical interpretation through its own brand of magic realism, Like Water for Chocolate also examines and provides examples of the female and the products of the female body as literally consumable, in the forms of the exclusively maternal acts of breastfeeding and childbirth. The female characters in the texts Like Water for Chocolate and The Art of Dining are represented as being consumed in a way that their male counterparts are not, and with this in mind, one can deduct that women’s bodies are indeed lit erally and metaphorically consumable. Works Cited Beauvoir, Simone de. The Second Sex. Trans. and Ed. H. M. Parshley. Victoria: Penguin Books, 1949. Hewitt, Kim. ‎ Mutilating the Body: Identity in Blood and Ink. Bowling Green, Ohio: Bowling Green State University Popular Press, 1997. Tiengo, Adele. Beyond Anthropocentrism. Relations. 1.1(2013): 79. Howe, Tina. The Art of Dining. New York: Samuel French Inc., 1978. Esquivel, Laura. Like Water for Chocolate. Trans. Carol Christensen. London: Bantam Doubleday Dell Publishing Group Inc., 1992. Like Water for Chocolate. Dir. Alfonso Arau. Miramax Films, 1992. Film.

Immanuel Kant And Mary Wollstonecraft - 888 Words

What it takes to be free does not necessarily mean escaping tangible shackles that binds around our wrists and ankles, but this could be removing the limitations that are put on specific people based on their status or gender. Immanuel Kant (1784) approaches the theme of ‘being free’ in ‘An Answer to the Question: What is Enlightenment?’ that is about reaching a psychological state, which is to able express and act freely without being guided by the monarchy. However, Mary Wollstonecraft’s (1792) ‘A Vindication of the Rights of Woman’ conveys ‘being free’ as giving females identical opportunities and treatments that males receive. Although both these authors approach what it takes to be free in their respective texts, however, they discuss about separate matters regarding this topic. There are many viewpoints of ‘being free’ and the measures it takes for these restrictions to be removed for freedom. Immanuel Kant and Mary Wollstonecraft represent a separate matter of individuals being restricted within a boundary. They both stand for a particular group of people that exists within the world. Kant believes that the human population subconsciously feel that they have no ‘reason’ to express their emotions or think independently, and as a result they develop a fear of being criticised or judged upon in society by those who hold great power. He proposes that a person needs to gain ‘courage’ that is a requirement of ‘Enlightenment’ to think and act freely, but expressing one’sShow MoreRelatedBoundless Lack Of Freedom And Inferiority848 Words   |  4 Pagessociety, which in turn caused inequality, a lack of freedom and inferiority to occur. Immanuel Kant (2016) explores and deconstructs the notion of enlighten ment in ‘An Answer to the Question: What is Enlightenment?† by claiming that people with power cause fear in others, which has created a society that has restrictions and rules to control and ‘guide’ the general public. On the other hand, Mary Wollstonecraft (2016) highlights the inferior status that has been imposed upon women by those with powerRead MoreUpdating Motherhood: Science and the Enlightenment of Women4934 Words   |  20 Pageseducation, vocational education, domestic education and social education (Whitehead, 1999:xiii) the very domains of the home where even men would often acknowledge that a good primary education had to being. Even the father of the Enlightenment, Immanuel Kant, seemed to struggle with the results he helped to unleash. For his works would continue to carry demonstrably sexist (and even racist) comments that suggested that he was not so comfortable with the release of the freedom of women into the revolutionRead More enlight enment revolution Essay709 Words   |  3 Pagescourageous. Many were persecuted or even exiled for their works. Most however didn’t directly encourage rebellion but rather reform from the ruler’s influence by their ideas. nbsp;nbsp;nbsp;nbsp;nbsp;A British writer of the time named Mary Wollstonecraft had an impact mammoth in proportion. She aggressively, and intelligently argued against the oppression of women in society. Education was the foothold of this argument. She stated that without properly educated women they couldn’t be morallyRead More Mary Shelleys Frankenstein - The Individual and Society Essay1923 Words   |  8 PagesFrankenstein: The Individual and Society      Ã‚  Ã‚   The creatures ambiguous humanity has long puzzled readers of Mary Shelleys Frankenstein. In this essay I will focus on how Frankenstein can be used to explore two philosophical topics, social contract theory, and gender roles, in light of ideas from Shelleys two philosophical parents, William Godwin, and Mary Wollstonecraft.    What Does it Mean to be Human? Individual and Society    One historically important tradition in socialRead MoreSociology: The Study of Humanity Essay1480 Words   |  6 Pagesalternative view of humanity based upon rational thinking and empirically based sciences. It is clear that some of these thinkers were what we might now judge to be sociologists, men like Adam Ferguson and Comte De Montequeiue; women such as Mary Wollstonecraft. But sociology proper was to arrive later. For the term sociology is not coined until after the second great event of the 18th century; the French Revolution. 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The philosophy of Immanuel Kant, who sought, â€Å"liberation of the human mind from the dogmatic state of ignorance,† had a major impact on the future ideology of revolutionaries.4 It was Enlightenment ideas which challenged people to question religious orthodoxy and use their ownRead MoreThe Enlightenment Philosophers: What Was Their Main Idea2373 Words   |  10 Pages(1670-1729) Diderot, Denis (1713-1784) Franklin, Benjamin (1706-1790) Hume, David (1711-1776) Johnson, Samuel (1709-1784) Locke, John (1632-1704) Kant, Immanuel (1724-1804) Newton, Sir Isaac (1642-1727) Paine, Thomas (1737-1809) Pope, Alexander (1688-1744) Rousseau, Jean-Jacques (1712-1778) Swift, Jonathan (1667-1745) Voltaire (1694-1778) Wollstonecraft, Mary (1759-1797)Read MoreThe Eighteenth Century : Age Of Enlightenment2647 Words   |  11 Pageseveryone? Popular Religion in the 18 Century Catholic Piety: Protestant revivalism: Pietism Wesley and Methodism: †¢ Held gatherings to discuss ideas of philosophy -French woman, distinguished in France and Europe †¢ 1784: Immanuel Kant: man’s leaving his self-caused immaturity and inability to use intelligence without guidance †¢ Scientific Revolution: reason, natural law, hope, progress †¢ Ideas spread to educated Europeans by popularizers †¢ Bernard de Fontenelle (1657-1757)Read MoreLiberal Perspective of a State7979 Words   |  32 Pagestheir sociopolitical arrangements, and the universalist element affirms the moral unity of the human species and marginalizes local cultural differences. The meliorist element has been the subject of much controversy, defended by thinkers such as Immanuel Kant, who believed in human progress, while suffering from attacks by thinkers such as Rousseau, who believed that human attempts to improve themselves through social cooperation would fail. Describing the liberal temperament, Gray claimed that it has

The Effects Of Video Games On Children - 1865 Words

The Effects of Video Games Normally when a child acts out, misbehaves, or shows violence people might try and link this bad behavior to something in the child’s life. Video games are often the target for such accusations. It makes sense that with all of the violent content television and video games have to offer with shows like Game of Thrones or games like Grand Theft Auto, that it is no wonder children show signs of violence, right? Then why does developmental psychologist Dr. Marilyn Price Mitchell disagree that video games are the sole cause of violence in children? Video games have many times been linked to violence in children; however, studies have shown that they may have more of a positive influence than one might think. Video games are not to be blamed for violent behavior in children because the potentially negative effect they have could be avoided by simply educating children about the bad content featured on certain games. Many times people argue that video games create or promote violent behavior in children. While this may be partially true, there are in fact children who can separate fantasy from reality and not dwell on the emotional effects of the game when it is over. I am someone who puts in anywhere from 12 to 30 hours a week during the school year, and even more over the summer, on video games and I have not exhibited any violent behavior to anyone. In fact, I have never been in a physical fight or hit anyone. I have played games such as Dead Space,Show MoreRelatedThe Effects Of Video Games On Children Essay1279 Words   |  6 PagesIntroduction Video games have always been a controversial type of entertainment, that may come from how relatively new video games are compared to other mediums of entertainment[1]. Maybe because of that when a violent crime occurs and the culprit has played a lot of games the media is quick to point at violent games as the reason for the crime, but is that true or are the media just biased or looking for quick views, this report aims to answer that question. Do games affect our way of thinkingRead MoreEffects Of Video Games On Children Essay1357 Words   |  6 PagesScreening to a halt: Are parents in New Zealand able to identify signs of dependency or addiction in their children due to over use of screen-time from the recreational use of video games? Digital technology and the vast amount of video games have increased the amount of screen time consumption in contemporary New Zealand society. The saturation of smart phones, ipad’s, tablets, computers, game consoles and the Internet are devices with the means of connection to gaming. Many New Zealand families integrateRead MoreThe Effects of Video Games on Children1288 Words   |  6 PagesThe Effects of Video Games on Children Technology today has progressed rapidly from generation to generation. Children and young adults are both into video games and the latest gadgets out there. Video games have been available to customers for the last 30 years. They are a unique way to entertain individuals because they encourage players to become a part of the games script. Victor Strasburger an author of â€Å"Children, Adolescents, and the media† stated â€Å"The rising popularity of video games hasRead MoreThe Effects of Video and Video Games on Children2043 Words   |  8 Pagesaction, usually in a cartoon, movie, or video game. For many of us, Disney is where we refer back to early forms of animation with the idea of using thousands of consecutive drawings; through Disney, we can now see how far this idea of breathing life into static objects has advanced. Today, animation is becoming more and more realistic. With highly advanced technology and computer programs, it has become easier for simple cartoons to develop into what children see as real life. These animated cartoonsRead MoreThe Effects Of Video Games On Children1548 Words   |  7 PagesVideo Games Introduction Today video games are a staple in most households. It is pretty amazing to know that the first creation of games date all the way back to the 1900s. They were not originally invented to make a profit, but to give patients something to do while waiting in the lobby of an office. One inventor had a simple idea of using the monitor not just as a television set, but as a way to play games. College students were just playing around with equipment and happened upon something greatRead MoreVideo Games And Its Effects On Children927 Words   |  4 PagesVideo games are a more interesting form of entertainment for the simple reason that players may become part of the game’s plot. Video games were invented for many years now. However, the current variety of games raised concerns about how they affect the children s behavior due to the fact that the games are becoming more sophisticated. Children spend most of their free time playing video games. Sometimes children refrain from completi ng important duties and dedicate all of their time playing videoRead MoreVideo Games And Its Effects On Children940 Words   |  4 Pageswas bored they went outside to play, they created new games, or they played with friends. But, for the past three decades, video games and other digital media have been persuading many adolescents and children to spend the majority of their time playing them. Video games seem to satisfy children’s natural need to interact socially, however more often than not, they lead to social isolation. Overexposure to digital media, such as video games is detrimental to the health and function of a child’sRead MoreVideo Games And Its Effects On Children1519 Words   |  7 PagesVideo games in the 21st century have transformed from friendly competing into guns, explosions, and major violence. Video games are getting away with more violence every year and the games are becoming more extreme. The consistence and severity of violence is at an a ll-time high leading the most popular games in the gaming community to have a ‘mature’ rating due to the considerable amount of violence involved. For example, one of the highest selling video games of all time grossing one billion itsRead MoreThe Effects of Video Games on Children1656 Words   |  7 PagesIntroduction For more than 30 years, video gaming has been a popular activity amongst many of America’s children. With over $63 billion (Reuters, reuters.com) worth sold each year, video games are here to stay. While much controversy has arisen over the subject, video games have benefited the United States of America and its citizens to a great degree. For example, the military and CIA use gaming to train soldiers (Davidson, www.ehow.com), and classrooms use video games to teach students. The potentialRead MoreThe Effects Of Video Games On Children1034 Words   |  5 PagesThe world of today has developed in a way that even children are affected by technology. They enjoy video games in their leisure time and even prefer them to studying that, in its turn, can contribute to their poor performance in the class. These days, video games have become an issue that has brought concern to many people from parents to scholars about their potential effect on the future of children through influenci ng their conduct. They feel that the violent behavior or any other negative consequence

Comparing Andrew Marvells To His Coy Mistress and John...

Andrew Marvell’s To His Coy Mistress and John Donne’s Flea Andrew Marvell and John Donne both wrote â€Å"carpe diem† poetry full of vivid imagery and metaphysical conceits. This message can be clearly seen in the poems To His Coy Mistress by Marvell and Donne’s Flea. Though both poems take a similar approach to the topic addressed, it is Marvell that writes more thoughtfully and carefully, coercing instead of Donne’s seemed demanding\begging. The speaker in â€Å"Coy Mistress† is trying to convince his woman of choice that it is much better to have sex now than to save her virginity for the future. Why save it until they are married? The man wants to experience the pleasure now. Marvell’s message here seems to be that instead of†¦show more content†¦But the narrator stays determined, and proceeds to show how insignificant sex is, just as it was to kill the flea. The rhyme scheme of â€Å"Mistress† follows a standard rhyming couplet pattern, though a few of the lines are irregular. Lines 23 and 24 rhyme lie with eternity, and lines 27 and 28 rhyme try with virginity. It is interesting to note that lie rhymes with try, just as eternity rhymes with virginity. Marvell used this technique to change up the systemic flow of the rest of the poem. By doing this, the symbolism present have a greater impact on the reader. Images of deserts of vast eternity and virginity together instill the idea that it will be difficult to prolong virginity. Marvell uses spondaic meter as well as iambic tetrameter. Shall sound, the last two words of line 26, are both stressed. Rough Strife, the last words of line 43, are also both stressed. The use of spondee helps to switch up the tempo of the poem and also fits the context of the lines. Lines 39-41 deal with time: Rather at once our time devour, Than languish in his slow-chapped power. Let us roll all our strength and all These lines actually produce the effect of slowing time down. Languish in his slow-chapped power† when spoken out-loud, the line reads almost as if it were in slow motion. Line 41 is almost entirely composed of stressed feet, requiring the reader to speak slowly as well. AllShow MoreRelated The Poetry of Andrew Marvell and John Donne Essay951 Words   |  4 PagesThe Poetry of Andrew Marvell and John Donne The seventeenth century was an era of beautiful poetry. Two poets in particular, Andrew Marvell and John Donne, wrote carpe diem poetry full of vivid imagery and metaphysical conceits. Each conveyed the message of living for the now. This message can be clearly seen in the poems To his Coy Mistress by Marvell and Donne’s Flea. By using clever metaphors and meter, the poems not only are symbolic, but have almost a physical aspect to them. ThoughRead MoreMetaphysical Poems792 Words   |  4 PagesMetaphysical Poets John Donne and Andrew Marvell were considered metaphysical poets based on their use of conceit and wit in depicting similar situations through different metaphors. They would use original analogies to create fitting and insightful comparisons, usually to persuade. John Donne and Andrew Marvell have been called metaphysical poets. This is a,† name given to a group of English lyric poets of the 17th century† (Metaphysical poets)† The term metaphysical poets came to be used almostRead More Love in The Flea and To his Coy Mistress Essay2087 Words   |  9 PagesLove in The Flea and To his Coy Mistress Compare the ways John Donne in his poem The Flea and Andrew Marvell in his poem To his Coy Mistress present the theme of love. Donne and Marvell’s poems have both similarities and differences, as they both present the theme of love in an unconventional way and dwell on it superficially. This can be seen by the way in which both authors show their views on love, though are clearly just using them as attempts to seduce their mistresses, who are clearlyRead MoreMetaphysical Poetry By John Donne1590 Words   |  7 Pageswho wrote his book which is known as ‘’Lives of the Most Eminent English Poets’’, Henry Vaughan, Andrew Marvel, Richard Crashaw, George Herbert and finally who was the main founder, John Donne. John Donne (1572 - 1631), the founder of the Metaphysical school of poetry, lived and wrote during the succeeding reigns of Elizabeth I, James 1 and Charles I. His early life was passed in dissipation and roguery, much occupied with secret love-making, elopement, imprisonment, and lawsuit over his marriageRead More Love in To His Coy Mistress, Shall I Compare Thee, Let Me Not, and The Flea3166 Words   |  13 Pagesin To His Coy Mistress, Shall I Compare Thee, Let Me Not, and The Flea The four poems I am going to be comparing are, â€Å"To His Coy Mistress,† â€Å"Shall I Compare Thee,† â€Å"Let Me Not,† and â€Å"The Flea.† All four of these poems are based on the subject matter of love. The four poems have a lot in common but each poem touches a different aspect of love. Two of the poems, â€Å"Shall I Compare Thee†, and â€Å"Let Me Not†, are sonnets and both were written by Shakespeare. â€Å"To His Coy Mistress† is writtenRead More The Flea by John Donne and To His Coy Mistress by Andrew Marvell6621 Words   |  27 PagesThe Flea by John Donne and To His Coy Mistress by Andrew Marvell The Flea by John Donne is written in the 17th century as is To his coy mistress by Andrew Marvell. This we can see by the language used which was typical of that period in time apt to kill me and yea which are taken from the flea. Both poems also speak of virginity being very important, especially before marriage because if a woman had lost her maidenhead before, the husband would have the right to leave her without

BP Oil Spill Crisis Essay - 978 Words

BP Oil Spill Crisis The Deepwater Horizon was a nine year old, ultra-deepwater, dynamically positioned, semi-submersible, offshore drilling rig built in South Korea. In 2008, British Petroleum (BP) leased it from Transocean to drill for oil in the Gulf Coast. In September 2009, the rig drilled the deepest oil well in history at a depth of 35,055-feet. On April 20, 2010 while drilling the rig exploded at 9:45PM (CST), killing eleven workers and injuring seventeen others. It was caused when methane gas from the well shot all the way up and out of the drill column, expanded onto the platform then ignited and exploded. The explosion then led the rig to burn, with the resulting fire unable to be extinguished 2 days later it sinked leaving†¦show more content†¦This disaster of the BP oil spill has caused many deaths: 64 mammals, 2,919 birds, and 489 sea turtles according to National Wildlife Federation and these numbers are going to continue to rise year after year till all the oil is cleaned up. Al so, the Gulf is home to endangered species. Kemp’s ridley sea turtles are currently listed as endangered, and could go to threatened in the next couple years. Another example is the Bluefin Tuna which is labeled as endangered and could send them to extinction due to the massive oil spill. This is one dire effect that is hurting our ecosystem, and this same instance happened in Alaska with the Exxon Valdez oil spill. A great example of how gruesome the oil has taken on wildlife, look at Fig. B where a there is an oil-soaked pelican. I believe the world should change its main source of oil to a different less destructing fuel. Another effect from the BP oil spill it’s jeopardizing the Gulf’s billion-dollar fishing and shrimping industry. With the Gulf accounting for 40-percent of North Americans seafood, it is the second largest seafood producing area after Alaska, and it’s effecting incomes for thousands. The high loss of seafood is going to change the way many people eat and increase prices because of the shortages. Also, many small fishers have filed for bankruptcy causing high stress. Captain William Allen-Kruse was so depressed with the loss of business he shot and killed himself afterShow MoreRelatedThe Bp Oil Spill Crisis1879 Words   |  8 Pagesuse British Petroleum’s (BP) Oil Spill in the Gulf Coast during 2010. The BP Oil Spill was a crisis and the BP company responded to the event with socially responsible leadership style. We ultimately chose it because it was interesting. When it came to research, we all tried to find different articles on our own to get some general knowledge on the spill. On the first day, we tried to compare our findings to make sure everyone had a basic understanding of the BP Oil Spill. Then, we all did our researchRead MoreBp s ( British Petroleum ) Oil Spill Crisis2060 Words   |  9 Pages(British Petroleum) oil spill crisis in 2010. It is British multinational oil and Gas Company, their headquarter is based on London, England. According to PFC Energy, it is the fifth-largest company in the world measured by revenues in 2012, and the sixth-largest in oil and gas industry if measured by production in 2012. BP’s annual report states that as of December 2013, BP operates in approximately 80 countries. On April 20, 2010 the explosion and sinking of Deepwater Horizon oil rig happened, itRead MoreDear Ceo And Board Of Trustees Essay1289 Words   |  6 Pagesand Board of Trustees Introduction As you are aware, on April 20, 2010, explosions occurred in the Gulf of Mexico sinking the Deepwater Horizon oil rig and tragically killed 11 people This oil spill is now considered the worst oil spill in United States history. During the search and rescue, an underwater camera was discovered which revealed a leak in the BP pipeline. Because the well is located approximately 5,000 feet beneath the deep, dark sea with temperatures just above freezing and extremelyRead MoreThe Spill Of The Bp Oil Spill1602 Words   |  7 PagesThe BP Oil Spill began on April 20, 2010 in the Gulf of Mexico after the BP leased, Transocean owned, Deepwater Horizon drilling rig exploded, killing 11 and injuring 17 of the 126 crew members. The explosion also sank the Deepwater Horizon drilling rig triggering a massive oil spill that would last for 87 days and leak 4.9 billion barrels of oil into the Gulf of Mexico. After the explosion, BP and the federal government enlisted the best minds in the country an d worked tirelessly to come up withRead MoreBP Gulf of Mexico Oil Spill 905 Words   |  4 PagesCASE STUDY- MINI CASE: BP GULF OF MEXICO OIL SPILL CASE SUMMARY 1. In a narrative format, summarize the key facts and issues of the case. In the case of the BP Gulf of Mexico oil spill, we examine the effects of an organization not being prepared for this particular crisis. The world scrutinized the actions, inactions, and the human decisions made by BP that led to a major catastrophic crisis. The organization was not prepared for a crisis of this magnitude. Our text stated that this type of negligenceRead MoreBp : The Third Largest Energy Company Essay1547 Words   |  7 PagesBP, known as British Petroleum until it rebranded to Beyond Petroleum in 2000, is the third largest energy company in the world. BP has operations on six continents, located in over 80 countries, with its main headquarters located in London, UK. Its largest operating division is BP America, which is located in Houston, Texas. The Deepwater Horizon was a semi-submersible offshore drilling rig owned by Transocean. Built in 2001 in South Korea by Hyundai Heavy Industries the rig was leased to BP fromRead MoreA Neo Aristotelian Analysis Of Presi dent Obama s Oval Office Address On Bp Oil Spill Energy 1613 Words   |  7 PagesRhetorical Criticism 2 October 2015 A Neo-Aristotelian Analysis of President Obama’s: Oval Office Address on BP Oil Spill Energy On June 15, 2010, President Barack Obama formally addresses the Deepwater Horizon oil spill to inform people of his plans to contain the oil spill and the nation s need for clean energy. The purpose of this paper is to analyze President Obama’s speech on the BP oil spill using Foss’ neo-Aristotelian method of rhetorical criticism, by which I will reconstruct the context ofRead MoreBeyond Petroleum ( Bp )1192 Words   |  5 PagesBeyond Petroleum (BP) formerly British Petroleum is a company that claims to be devoted to finding new energy sources with little impact on the environment. Ferrell, Fraderich, and Ferrell, explain in their Business Ethics textbook in 2012 that after several environmental tragedies in the mid-to late 2000’s, the company had to reassess their ethical standards and make changes to repair their image and regain the confidence of their stakeholders. During this time, they began investing in wind, solarRead MoreThe Leadership Style of Succes sful Leaders1019 Words   |  4 Pagesthis report, I highlight the dominant leadership style in BP, one of the worlds largest oil and gas companies. The Selected Leader and his Leadership Style According to Yahoo Finance (2012, n.p.), BP p.l.c. provides fuel for transportation, energy for heat and light, lubricants to engines and petrochemicals products. The companys current Chief Executive Officer is Robert W. Dudley. Mr. Dudley took over from Tony Howard whose tenure at BP came to an end two years ago amidst one of the worst disastersRead MoreThe Exploration Of The British Petroleum Essay1664 Words   |  7 Pagesproducers of oil and gas in the world. Headquartered in London, England it is one of only seven â€Å"supermajors† in the production of petroleum, in fact its performance in 2012 made it the sixth largest producer in its field and by market capitalization. It is also considered a vertically integrated company which operates in all areas of oil production including exploration, refining, distribution, and marketing. It has also recently expanded into biofuels and wind power. [2] A crisis for BP began in the

Buddhism A Spiritual Journey - 1420 Words

Buddhism began with Siddharta Gautama in the 6th century B.C.E., he was originally Hindu but formed Buddhism when he saw the four sights of an old man, a sick man, a dead man, and an amendicant. He feels that was his sign to go for a spiritual journey. He tries Jainism and performs asceticism, extreme fasting. Gautama felt there should be something more than Jainism. After eating, he sits under the Bodhi Tree and becomes enlightened with the idea of Buddhism. The Sutra is the book of teachings for Buddhists like a bible to a Christian. He makes the four noble truths that life involves suffering, suffering is from desire, to end suffering you must end craving, and to end craving you must follow the 8-fold path. The 8-fold path is a way to†¦show more content†¦Since I arrived early, I took a walk around the temple and its ground. The smell of flowers filled the air from the incense they were burning. Incense sticks are burned to release the good smell from the lotus flower to offer the gods and pay respect to the Buddha along with clearing the sky. Buddha statues and lotus flowers were around the entire temple and land. The lotus flower represents purity, spiritual awakening, and faithfulness to the Buddhists. Before entering any part of the holy buildings, you must take your shoes off because shoes have a lot of filth on them, they do not want to make their temple dirty also, and they want to preserve the floors as long as they can. When entering the temple I noticed there were no pews, there were only cushions and small tables lined up. Siddhartha Gautama was in the middle of the stage and was the largest statue, since he is the founder for their religion. Apples were placed in front of him as an offer to tell him how blessed they are for all that they have. Observing the people walking around I noticed that some wore monastic robes of a grayish color and a tan color. Wearing the robes represented the monks promise to live a life without materialistic ways of the society. They choose to live as simple as they can; also the Master and his monk shave their heads to not give into vanity but to remain simple. When the service began, I sat off to the

Monitoring Information Security Risks †Free Samples to Students

Question: Discuss about the Monitoring Information Security Risks. Answer: Introduction: The proper uses of information technology mainly done as unavoidable to do the formation of different issues that mainly related with the security and privacy of VIC Government. It also discussed that the Victorian Government mainly needs the proper development of different concise and improved processes so that it can easily deals with all risks factors. Apart from that, it also discussed about the formation of operations that directly implies all smart processing and effective processes in the organization (Xu Dinev, 2012). Below is the diagram that mainly shows different risks factors that related with the risk operations of VIC Government: The picture of concern and risk analysis of Victorian Government mainly showed the uses of proper Information System to do the implication and management of different advanced processes. Some of the components of VIC Government include VIC Government, Security requirements, Security threats, Risk Assessment and different vulnerabilities (Garrick Hall, 2014). VIC Government: the Victorian Government mainly symbolizes about both the members and users of Government that mainly uses about information system and also implies about the increase rate of different related operations efficiency (United Nations, 2012). However, the system development also eases all related operations of organization as well as their suggestions that mainly helps to have improvement in performance of organization (Jain Shanbhag, 2012). Information System: The information system mainly implies to integrate the proper development of different related operations that mainly helps to form an efficient information processing. Moreover, the system processing mainly results to employ better processing of data as well as information for the proper guidance of effective flow of information (Boyle, 2012). Apart from that, the system processing mainly implies to form better data processing as well as development (Wangwe, Eloff Venter, 2012). Risk Factors: Different types of risk factors that mainly affect the information processing of information within the organization network. Both the vulnerabilities and threats that mainly results to the integration of different developmental operational issues of organization. Joseph (2012) discussed that the security control system of VIC Government mainly includes about the formation of systematic control based on issues and errors. All types of threats and vulnerabilities causes some serious effect on developmental issues related to the functionalities of Victorian Government. The system requirement causes some serious errors depending on the growth factors of smart as well as effective operations (Karokola, Kowalski Yngstrm, 2013). Apart from that, it also discussed about system errors, privacy interference as well as data thefts become some factors of security threats of organizational development (Sitaram Manjunath, 2012). It also discussed about improved as well as effectiv e procedures that mainly caused more influence based on the obstacles of different risks factors. External and Internal Risks: all types of risks, vulnerabilities and threats mainly forms development of different issues that mainly helps to form various important operations occurred in an organization. Some risks of the information system of Victorian Government are mainly get categorized in both internal and external risks (Ofgem, 2012). Collier and Lakoff (2015) elaborated that internal risks are mainly developed from different types of internal vulnerabilities and threats like spamming, technical risks, un-authorized access, Denial of Services etc. All these risks factors mainly imply different technical errors in the organization operation system. On the other hand, external risks take account of different cyber criminal activities as well as different user generated technical errors (Karokola, Kowalski Yngstrm, 2013). All the errors are mainly occurred outside of system and also results of the formation of threats to system development. Risk Assessment: the risk assessment mainly helps in the development process of security risk management. It also implies for the development of smart risk analysis to form both smart processing and effective analysis of information (van Deursen, Buchanan Duff, 2013). Apart from that, Garrick and Hall (2014) pointed out that risk assessment mainly consists of different evaluation techniques, documentation analysis, and different risks identification techniques. All risk assessment techniques mainly involves the occurrence of improved processes as well as designing techniques (Amin, Schwartz Hussain, 2013). The evaluation and analysis of all risks factors mainly helps to form combined operations in VIC Government. Categorization of Risks and Identification of the Exposure Area All types of risks are mainly categorised in different types of internal and external risk factors that mainly helped to develop proper analysis of risk assessment. It also discussed that the VIC Government mainly deployed information processing techniques to form different improved processes of data processing (Fan, Zhang Yen, 2014). On the other hand, in the organization it mainly occurs different risks assessment factors of VIC Government like potential risk, malware, vulnerabilities, security risks, data thefts, phishing, and spamming, un-authorized access etc (Choi, Chun Cho, 2014). Some the risks are mainly categorised in medium-high, medium-low as well as low risk exposure. Risk Type Description Example High risk exposure areas The high risk exposure areas mainly creates vital and significant impacts on all VIC Government operations. The high risk exposure areas are given more priority to be rectified and treated in the operational system of project (Al-ahmad Mohammad, 2014). Different privacy concerns, data theft, security vulnerabilities, are some example of high risk exposure areas. Medium risk exposure areas In this type, it mainly helps to form different risk factors that mainly causes medium impact on different information system operations. All the types of risk exposure areas are considered with medium priority to develop and sort contingency plans. These types of areas are mainly be treated with the decrease in impact of different operations of VIC Government Information System (Zhao, Xue Whinston, 2013). Malwares, Intrusion, Design errors, and technical errors are the medium risk exposure areas Medium low risk exposure areas This medium low risk exposure areas are less causing factor that mainly causes impact on the Information Processing unit of VIC Government (Al-Hadadi Al Shidhani, 2013). This particular area is mainly given with less priority to be delivered of solution and processing. denial of service, spamming, different minor issues are the example of medium low risk exposure areas. Low risk exposure areas This area causes very minimal influence that causes impact on different operations of information processing unit of VIC Government. All risk factors processing mainly considered minimal time as well as the impact also causes very least (Demski, Poortinga Pidgeon, 2014). The Social engineering generated errors and the user generated errors are the low risk exposure areas. Comparison and Ranking of Threats Jain and Shanbhag (2012) highlighted that the accidental threat mainly have no proper causes for related operations of organization. In case of accidental threats, it mainly formed due to some different errors and mistakes that mainly caused without the consent of any personnel. Accidental threats can get sorted by taking pre-measures based on different operations occurred in Victorian Government. Apart from that, accidental threats mainly get caused due to both external as well as internal issues (Boyle, 2012). On the other side, Choi, Chun and Cho (2014) discussed that the type of deliberate threats mainly caused due to the involvement of different external influences. This type of threats is mainly caused because of any person intentional attacks. This threat mainly caused because of the uses of advanced technology that mainly harms the operation flows (Al-ahmad Mohammad, 2013). It also mainly compromise of different criminal activities as well as hacking technologies that mainly used intentionally to harm the VIC Government Information System. Accidental threats mainly get sorted with the help of different pre-planned actions of all operations depending on information processing at Victorian Government. All types of system flaws, natural disasters, system flaws are types of accidental threats based on the implementation of information system in Victorian Government. Some of deliberate threats are mainly getting caused because of the use of improvised technologies to harm the flow of different operations of VIC Government. According to Zhao, Xue and Whinston, (2013), the storage system device thefts, cyber crimes, hacking, different viruses and malware attacks are some of the deliberate threats to do the implementation of information system in Victorian Government. Both the threats are mentioned rank-wise in the below table: Rank Threat Type Example Explanation Ist Deliberate Hacking and Cyber Crimes, Theft of Storage System Device, Deliberate Data Compromise, Virus and Mal- ware Attack All of these risks are given highest priority due to their severe impact on the information system processing at the VIC Government 2nd Accidental Accidental Data Compromise, Natural Disasters, System Flaws, Unknown File Deletion, etc All these risks are give low priority due to the absence of any critical impact on the operations of information system of VIC Government Security Challenges of VIC information system The execution of information system faces different types of issues based on risk factors and also form generation of different challenges for VIC Government. The occurrence of different smart and proper operations may loose due to different types of issues (Collier Lakoff, 2015). Some of the different factors of challenges for Victorian Government includes system and data challenges, regulatory challenges, modeling challenges. System and Data Challenges: The system as well as data challenges are mainly understood for the information processing and development of various operation related issues for system data and challenges. Karokola, Kowalski and Yngstrm (2013) illustrated that both data and system challenges may resulted to form different issues related to information processing. Regulatory Challenges: Garrick and Hall (2014) opined that all types of regulatory issues of VIC Government becomes crucial as risk assessment techniques that are inter-related with development of different imperative and effective operational techniques. The fabrication of different imperative operation leads to the formation of different factors based on different Victorian Government challenges. Organizational challenges: System development causes direct implication for the proper development of different processes of operational development (Jain Shanbhag, 2012). In addition to this, Wangwe, Eloff and Venter (2012) discussed that some of organizational challenges are mainly developed to do the integration of different limited operational processing. Both smart and effective operations development mainly get slacked based on all identified operational issues. Modeling Challenges: According to Sitaram and Manjunath (2012), all modeling challenges mainly caused because of the implications of various identified errors in the system designing. It also causes issues in performance as well as operational speed of information processing. Apart from that, the information system development processes mainly face different formation issues and system incompatibility issues. Risk vs. Uncertainty in VIC information system The Victorian Government mainly remark the information processing technique to form different improved processes of data processing techniques. Hence, this particular organization mainly faced different risks and uncertainties factors for doing the development and integration (Karokola, Kowalski Yngstrm, 2013). () highlighted that the Victorian Government also faced different security hazards and risks. In addition to this, the comparison of all uncertainties and risks are provided below in the table format: Risks Description: van Deursen, Buchanan and Duff (2013) defined that risk is one of the factor that mainly causes different improper deviation of various operational end product from expected outcomes. The analysis technique mainly shown about the proper risks that plays vital role for the operational development of Victorian Government. Results: the output of risks are mainly become positive as well as negative based on the nature of operations. System of Control: the control system technique is mainly formed to integrate the operational development and also it mainly formed based on implication of different risk management procedures. According to Amin, Schwartz and Hussain (2013), risk management procedures mainly help to control the risk factors impact for Victorian Government. Probability: High probability of occurrence and would have considerable impact on the operations Effect: Impact of the risk is divergent and can be positive and negative. Uncertainties Description: according to Fan, Zhang and Yen (2014), various factors of uncertainties causes various limited and constrictive impacts on different operations. All the uncertainties of all issues related to operations of projects mainly results in the formation important issues. Result: all uncertainties outcomes can causes impact on all functions based on their operational nature of Victorian Government. System of Control: Lack of controlling techniques of operations results to cause various uncertainties of any major issue. Different important steps are considered for the acceptance of changes that leads to uncertainty (Zhao, Xue Whinston, 2013). Probability: less probability of occurrence created considerable impacts on all related functions of VIC Government. Effect: Uncertainties can causes serious impact on all different functional and non-functional operations of VIC Government. Risk Mitigation and Management in VIC Information System Based on the Victorian Government Information system, Al-Hadadi and Al Shidhani, (2013) discussed that risk assessment technique is mainly developed for the formation of improved and accurate procedures risk management and analysis in VIC Government. The Victorian Information System requires various approaches like analysis approach, investigation approach, strategy approach and 5 step procedure approach (Demski, Poortinga Pidgeon, 2014). Below block diagram of risk assessment of VIC Information System is depicted below: Risk Assessment of Victorian Information System Investigation Approach 1. Responsive approach 2. Structure Approach Analysis Approach 1. selection of best option 2. Proper analysis of the option Strategy Approach 1. Determination of proper risk management techniques 2. Development of high-level mitigation strategy 3. Identification of different actions and steps to implement the required mitigation strategies 4. Development of contingency plan of action 5 step procedure Approach 1. Avoid 2. Assume 3. Transfer 4. Control 5. Monitor Figure : Risk Mitigation and Management for VIC Information System References Al-ahmad, W., Mohammad, B. (2013). Addressing Information Security Risks by Adopting Standards. International Journal of Information Security Science, 2(2), 2843. Retrieved from https://eds.a.ebscohost.com.libezproxy.open.ac.uk/eds/pdfviewer/pdfviewer?sid=e1bf8be9-84ad-4d50-91fa-f9414e22825c@sessionmgr4003vid=0hid=4210 Al-Hadadi, M., Al Shidhani, A. (2013). Smartphone security awareness: Time to act. In Proceedings of the 2013 International Conference on Current Trends in Information Technology, CTIT 2013 (pp. 166171). https://doi.org/10.1109/CTIT.2013.6749496 Amin, S., Schwartz, G., Hussain, A. (2013). In quest of benchmarking security risks to cyber-physical systems. IEEE Network, 27(1), 1924. https://doi.org/10.1109/MNET.2013.6423187 Boyle, P. (2012). Surveillance or Security?: The Risks Posed by New Wiretapping Technologies. Contemporary Sociology, 41(2), 221223. https://doi.org/10.2307/j.ctt5vjqkc Boyle, P. (2012). Surveillance or Security?: The Risks Posed by New Wiretapping Technologies. Contemporary Sociology, 41(2), 221223. https://doi.org/10.2307/j.ctt5vjqkc Choi, J., Chun, S. A., Cho, J.-W. (2014). Smart SecureGov: Mobile Government Security Framework. In Proceedings of the 15th Annual International Conference on Digital Government Research (dg.o 2014) (pp. 9199). https://doi.org/10.1145/2612733.2612756 Collier, S. J., Lakoff, A. (2015). Vital Systems Security: Reflexive Biopolitics and the Government of Emergency. Theory, Culture Society, 32(2), 1951. https://doi.org/10.1177/0263276413510050 Demski, C., Poortinga, W., Pidgeon, N. (2014). Exploring public perceptions of energy security risks in the UK. Energy Policy, 66, 369378. https://doi.org/10.1016/j.enpol.2013.10.079 Fan, J., Zhang, P., Yen, D. C. (2014). G2G information sharing among government agencies. Information and Management, 51(1), 120128. https://doi.org/10.1016/j.im.2013.11.001 Garrick, D., Hall, J. W. (2014). Water security and society: Risks, metrics, and Pathways. Annual Review of Environment and Resources, 39, 611639. https://doi.org/10.1146/annurev-environ-013012-093817 Garrick, D., Hall, J. W. (2014). Water security and society: Risks, metrics, and Pathways. Annual Review of Environment and Resources, 39, 611639. https://doi.org/10.1146/annurev-environ-013012-093817 Jain, A. K., Shanbhag, D. (2012). Addressing security and privacy risks in mobile applications. IT Professional, 14(5), 2833. https://doi.org/10.1109/MITP.2012.72 Jain, A. K., Shanbhag, D. (2012). Addressing security and privacy risks in mobile applications. IT Professional, 14(5), 2833. https://doi.org/10.1109/MITP.2012.72 Joseph, R. C. (2012). E-Government meets social media: Realities and risks. IT Professional, 14(6), 915. https://doi.org/10.1109/MITP.2012.89 Karokola, G., Kowalski, S., Yngstrm, L. (2013). Evaluating a framework for securing e-government services - A case of Tanzania. In Proceedings of the Annual Hawaii International Conference on System Sciences (pp. 17921801). https://doi.org/10.1109/HICSS.2013.208 Karokola, G., Kowalski, S., Yngstrm, L. (2013). Evaluating a framework for securing e-government services - A case of Tanzania. In Proceedings of the Annual Hawaii International Conference on System Sciences (pp. 17921801). https://doi.org/10.1109/HICSS.2013.208 Ofgem. (2012). Gas Security of Supply Report. Ofgem report to Government. Ofgem Report to Government. Retrieved from https://www.ofgem.gov.uk/ofgem-publications/40204/gas-sos-report.pdf Sitaram, D., Manjunath, G. (2012). Chapter 7 - Designing Cloud Security. In Moving To The Cloud (pp. 307328). https://doi.org/10.1016/B978-1-59749-725-1.00007-X United Nations. (2012). E-Government Survey 2012. United Nations E-Government Survey 2012. https://doi.org/e-ISBN: 978-92-1-055353-7 van Deursen, N., Buchanan, W. J., Duff, A. (2013). Monitoring information security risks within health care. Computers Security, 37, 3145. https://doi.org/10.1016/j.cose.2013.04.005 Wangwe, C. K., Eloff, M. M., Venter, L. (2012). A sustainable information security framework for e-Government case of Tanzania. Technological and Economic Development of Economy, 18(1), 117131. https://doi.org/10.3846/20294913.2012.661196 Xu, H., Dinev, T. (2012). The security-liberty balance: individuals attitudes towards internet government surveillance. Electronic Government, an International Journal, 9(1), 4663. https://doi.org/10.1504/EG.2012.044778 Zhao, X., Xue, L., Whinston, A. B. (2013). Managing Interdependent Information Security Risks: Cyberinsurance, Managed Security Services, and Risk Pooling Arrangements. Journal of Management Information Systems, 30(1), 123152. https://doi.org/10.2753/MIS0742-1222300104

Transfer Pricing Mining and Manufacturing

Question: This question is a practical question requiring answers to the questions at the end of the following information. The Complete Mining and Manufacturing Company has several divisions and two of these are involved in the transfer of products. The Cleaning and Scraping Division produces raw Cruden and transfers it to the Processing Division where it is processed into an alloy. The Processing Division then sells it on the open market for $160 per unit. Currently the Complete Mining and Manufacturing Company requires all of the Cruden to be transferred from the Cleaning and Scraping Division to the Processing Division. Currently the Cleaning and Scraping Division produces 400,000 units per year and transfers it all to the Processing Division at total actual manufacturing cost plus 10%. The Cruden can be purchased and sold on the open market for $95 and all that is sent to market can be sold on the market at this price. If the Cleaning and Scraping Division sells the Cruden on the open market it will incur a variable selling cost of $5 per unit . The following details show the unit costs for the C leaning and Scraping and Processing Divisions Cleaning and Scraping Division Processing Division Transfer price from Cleaning and Scraping $77 Direct material 18 5 Direct labour 12 10 Manufacturing overhead 40 25 Total cost per unit 70 117 Manufacturing overhead in Cleaning and Scraping is 25% fixed,75% variable Manufacturing overhead in Processing is 60% fixed,40% variable Required: (a) Explain why transfer prices based on total actual costs are not appropriate as the basis for divisional performance measurement (b)Using the market price as the transfer price, calculate the contribution margin for both divisions. (c) If the Complete Mining and Manufacturing Company were to institute the use of negotiated transfer prices and allow divisions to buy and sell on the open market determine the price range for Cruden that would be acceptable to both divisions. (d)Use the general transfer pricing rule to compute the lowest transfer price that would be acceptable to the Cleaning and Scraping Division? Will this transfer price be the one that the manager of the Cleaning and Scraping Division prefers? Provide an explanation for your answer to this question. Answers: There are three pitfalls of using transfer price based on the total cost of production: Generally, performance of divisions is measured with the contribution margin of the particular division. Generally, by fixing transfer price based on the total cost of production does not account for any value based pricing of product in the market. In our case as transfer pricing is based on the cost plus pricing and way lower than that of prevailing market price of Cruden that is $95, so by doing so company artificially lowed the performance of cleaning and scraping division and on the other end performance of processing unit is exaggerated due to the same. So the best way to determine the performance of each unit is when transfer pricing is taken as market price of the goods. In this case as mentioned the cleaning and scraping division is better off by selling the product in the market rather than selling to the different unit of same company. This is only possible when there is an efficient market of the goods. The other pitfall of using full cost as transfer pricing is issue in analysis of cost behaviour. The full cost consists of variable cost and fixed cost for a particular company. So fixed cost portion of the selling unit is now converted into the variable cost for the buying unit of company. This lead to the wrong decision when analysing the cost of final product for the company. Generally, full actual costs include certain degree of inefficiencies. So if the company is using it as a transfer pricing then often they fail to provide an incentive to the management to control such inefficiencies of the systems. At the same time fixed portion of cost is allocated based on the projected annual production figure and that is just an estimate of actual production. So this will also lead to certain calculation error of getting true transfer price of the product among different units. Contribution margin corresponds to the marginal profit resulted from selling one unit of product. This is calculated as product's price minus variable costs of the manufacturing of the product. The sum total of all the contribution margin represents the profit generated by the company after paying all the fix expenses. Form the given data: Transfer price of Cruden = $95 per unit Cleaning and scraping division processing division Price of the final product sold 95 160 Variable Cost of goods sold* 60 120 (*if fix component of manufacturing cost is not taken in consideration) Contribution margin 35/95 = 36.8% 40/160 = 25.0% so from the calculation we see that contribution margin of each unit will depend on the transfer price of the product. In our case as we have taken market price as transfer price so contribution margin of the cleaning and scraping unit is higher than that of the processing unit division. The reason of this is that transfer price is the variable price of the processing unit and the more it is less will be the contribution margin. When both buying and selling parties involved in the negotiation of transfer pricing then there are different objectives of each parties. The selling parties will not accept any price lower than the lowest transfer price and buying party will not accept any price any price higher than the maximum transfer price. In our case the lowest transfer price is $90 in case of no spare capacity of production and highest transfer price will be equal to the market price of Cruden that is $95. So If Cruden is allowed to trade with open market, then negotiated price will be in the range of $90 - $95 per unit. Explanation: As mentioned that variable cost of selling Cruden in the market for cleaning and scraping division is $5 per unit. So maximum profit per unit this division can earn is $20 by selling in the open market. However, if they sell this product processing division then they can save this amount. On the other end if processing unit wants to buy Cruden from market then they need to pay at least $95 per unit. So they may consider buying Cruden at $95 form cleaning and scraping unit. So negotiated price range is $90-$95 per unit. When we look at the lowest transfer price then we look from the selling division point of view of pricing. In this case there are two scenarios: When division has spare capacity of production When division do not have any spare production capacity The lowest transfer price that selling division happy to sell is: marginal cost + opportunity cost. Opportunity cost is value of best forgone alternatives. So in case of spare capacity opportunity cost is zero and lowest price would be equal to marginal cost of production of product. However, in case of no spare capacity, opportunity cost defined as: Get the market price of product Calculate any additional cost savings if sold internally deduct (ii) from (i) for lowest transfer price In our case the product has $95 market price and $5 saving if it sold internally. So lowest transfer price would be equal to $90 if Cleaning and scraping division does not have any spare capacity. In this case selling division will not make any extra profit by selling product internally or externally. So they are happy to sale at this price. However, in case of spare capacity lowest transfer price is equal to the marginal cost of production of a unit. So in this case Marginal cost = Direct material + Direct labour + Variable overhead = 18 + 12 + 30 = $60 So minimum acceptable transfer pricing for cleaning and scraping unit is $60 per unit. This price will not be acceptable to the division manager as their total cost of production including the fix overhead is more than this price. Also this price is way lower than that of market price of the Cruden and by transferring the product at this price, performance of their unit is negatively seen by the management. Generally managerial compensation is tied up with the profit of the unit and by selling product at this cost their overall compensation will be low. So the manager will more be interested in selling the product at fair market price to the other unit. Bibliography accaglobal, 2016. TRANSFER PRICING. [Online] Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/technical-articles/trans-pricing.html [Accessed 10 September 2016]. agrawal, R., 2015. Methods of Transfer Pricing (4 Methods). [Online] Available at: https://www.yourarticlelibrary.com/accounting/methods-of-transfer-pricing-4-methods/52954/ [Accessed 09 september 2016]. Batra, K., n.d. Transfer price: method of computational at arm's length price. [Online] Available at: https://www.charteredclub.com/transfer-pricing-methods-of-computation-of-arms-length-price/ [Accessed 10 september 2016]. Caplan, D., n.d. MANAGEMENT ACCOUNTING: CONCEPTS AND TECHNIQUES. [Online] Available at: https://classes.bus.oregonstate.edu/spring-07/ba422/management%20accounting%20chapter%2023.htm [Accessed 09 September 2016]. Don Hansen, M. M. L. G., 2007. Transfer Pricing. In: Cost Management: Accounting and Control. s.l.:Cengage Learning, pp. 350-354. Heath, H. . S., n.d. Transfer Pricing. [Online] Available at: https://www.personal.psu.edu/sjh11/BA521/NEW/Class08/TransferPricing.pdf [Accessed 09 September 2016]. Matt, 2015. How to Calculate a Transfer Price Matts Complete Guide. [Online] Available at: https://www.managementaccountingmastery.com/cima-p3-how-to-calculate-a-transfer-price-matts-complete-guide/ [Accessed 09 september 2016]. Ross, S., 2015. How is minimum transfer price calculated?. [Online] Available at: https://www.investopedia.com/ask/answers/063015/how-minimum-transfer-price-calculated.asp [Accessed 10 September 2016].