How Did the Nuremberg Trials Work and Who Was Tried and Why? Essay

The war crime trials held at Nuremberg are one of the most well-known trials against humanity in history. These trials were very complex and consisted of many people from many different countries. Justice was a big part of these trials and justice was served to the people who were tried and convicted throughout this complex process. The specific name for these trials was the International Military Tribunal, often referred to as IMT (Taylor Intro). These were complex trials which sought to break new legal ground on major issues of international law (Taylor 4). Simply, the Nuremberg trials were created to convict the people who were involved in the Holocaust and the destruction of Poland as well as other events. The events of the Nazi era were a major part of the Nuremberg trials (Taylor 3). These trials were much more intricate than the average person would think. It changed the lives of many, many people; not only were the families of those convicted but of the people who sat in on the hearings were affected. Everyone who was remotely involved in these trials was affected by them. But what law was the International Military Tribunal enforcing? Ordinary courts and trials are based on the statuses of sovereign nations. However, the IMT was no ordinary court. It was established by the United States and three other major European Nations, and the laws by which the IMT was bound were not the laws of those or of any other nations. For its rules on crime the IMT looked primarily to the international â€Å"laws of war,† violations were called â€Å"war crimes† (Taylor 5). Humanitarianism played a large role in the development of the laws for Nuremberg (Taylor 5). The laws by which the tribunal would follow were not chosen over a day’s time but, they were well thought out, reviewed and reviewed again. This was necessary for the simple reason that there would be no way for the accused to beat the system because something in the wording was wrong. One of the most famous trials from Nuremberg was that of Goering; Hermann Goering. Goering was commander in chief of the air force, president of the Reichstag, and prime minister of Russia. He was found guilty for crimes against peace, war crimes, and crimes against humanity (Goldensohn 101). It took much more than just taking a look at what Goering did during his time of doing these disastrous things, they looked at his parents, his childhood; they took a look at his personal issues. They went deep enough even to look at his past wives (Goldensohn 101). Unlike most people convicted throughout the trials; Goering was willing to accept that he actually did these things. He admitted his wrong doings (Goldensohn 102). Usually the convicted would try to fight the system. Goering was a smart man and knew it was easier to accept these things because he knew he did them. Goering was willing to say he was Hitler’s successor; he worked face-to-face with Hitler (Goldensohn 102). That right there could have been enough for the penalty of death. Goering believed that his childhood has no major effect on his adult personality, but that his childhood qualities were the same he acquired now; he didn’t change much. Goering’s trial ended in him being sentenced to death by hanging. Two hours before this scheduled execution, on October 15, 1946 he committed suicide in his cell (Goldensohn 101). Goering’s case was one of the more complex and more interesting cases. He understood what was going on and didn’t fear for his life because he knew all of the things he did were wrong. Walther Funk was minister of economics from 1937 to 1945 (Goldensohn 76). He was tried at Nuremberg. Unlike Goering, Funk feared for his life and would become defensive and teary-eyed when asked about his political activity. He claimed he was only a small part of the things that happened and had no idea what was going on (Goldensohn 76). Funk did not lead the destructive life-style that Goering did but what he did in his adult years was enough to get him into these trials and be convicted. In 1931 he retired from the editorship of the paper, â€Å"because I felt that the National Socialists were certain to assume power and I was drawn to the movement. Germany was in a crisis. Unemployment was great. Class struggles existed (Goldensohn 77). Funk was never part of the inner circle of Hitler, He was not a politician (he only headed the office for Private business for a few months) (Goldensohn 79). Then average person today in 2011 would think that all the people tried in Nuremberg hated the Jews and were anti-Semitic. Funk was actually a friend with many Jewish people, he worked with Jews; he did not hate them (Goldensohn 80). At Nuremberg they accused Funk for the rearmament of Germany. Funk claims that it was false and it was in the hands of Georg Thomas (Goldensohn 81). In the end, on October 1st, 1946; Funk was sentenced to life in prison. He was released in 1957 for health problems and later died in 1960. The Nuremberg trials were different and more complex than most trials. They were held to serve justice. In the end justice was served. The International Military Tribunal was successful in what they wanted to accomplish in the first place. These trials are not fully understood by many especially in the laws that they followed and how the trials were run. Having multiple nations involved and defendants from many nations; it became hard through translation and things like that. The Nuremberg trials broke the legal ground internationally that it sought to break. Jacklyn Oleksak 3/23/11 Works Cited Pd. 2 Dodd, Christopher J. Letters from Nuremberg. New York: Crown Publishing, 2007. Print. This book did not help me as much as I thought it would. Titled â€Å"Letters from Nuremberg† it sounded like it would help. After reading various pages I noticed it was more of a novel of enjoyment rather than a useful resource. It was a fairly easy resource to understand and the authors credentials were very good but I only used a line of two from the whole book. I got it at the Plainedge Public Library with two other books about the trials. Goldensohn, Leon. The Nuremberg Interviews. New York: Alfred A Knopf, 2004. Print. Goldensohn has the best credentials of all. He was the one interviewing the defendants in his book. Therefore, all his information was accurate. The books reliability was very high because it had so much information and by checking other sources, it was all correct. It was written a bit above an easy reading level but I was able to understand it fairly well and get the information I needed. I accessed it at the Public library while looking through books for my research. Gormley, Larry. â€Å"Hermann W. Gà ¶ring.† Ehistory archives. 2001. OSU department of history. 17 March 2011. . This website was fairly helpful. I didn’t use it as a primary source but rather as a source to check information. It was helpful in the part of my essay about Goering. It gave me a good oversight of what that paragraph would be about and then I got the more complex details in the Nuremberg Interviews book. I accessed it through advanced search on google. Linder, Doug. â€Å"The Subsequent Nuremberg Trials: An Overview.† World famous trials. 2000. Nuremberg trials. 15 March 2011. This like the Ehistory archives website gave me a great overview of what my paper was going to be about. It was very useful in helping me find out what was important for my paper and what was not as important. It helped my research become more detailed and it made it a better paper all together. I accessed it in the PHS library from searching on advances search Google. Taylor, Ella. â€Å"Crimes against humanity.† The Village Voice. 29 September- 5 October 2011. ProQuest. PHS library. 22 March 2011. http://proquest.umi.com This website did not help me at all. It was not as to the point as the other resources I used. It was vague and unhelpful. It did have some correct information and it was a knowledgeable source but it was not what I needed to write my paper. I accessed it through the PHS databases. Taylor, Telford. The anatomy of the Nuremberg trials. New York: Alfred A Knopf, 1992. Print This was my most valuable source. It gave me much more than I needed and gave me a variety of information to choose from. It was not an easy reading level to read at. It was most likely written for well-educated adults but I was able to decipher the information I needed for my research. The information is accurate, I checked through other sources. This was my most helpful guide throughout the research. I accessed it at the Public library.

Macbeth Analysis Essay

In the beginning Macbeth starts out as a successful and respected warrior, who leads King Duncan’s army. Then his life starts to go downhill for him when he decides to follow to a witches’ prophecy. His wife Lady Macbeth pressures him to kill Duncan while he is staying at the Macbeths’ castle. At first, Macbeth’s ambitions overcome his doubts and hesitations, but later both he and his wife are driven to insanity by their guilt. Macbeth then goes on to kill suspicious Banquo, and he also plans to kill Macduff, who too has his own suspicions about Macbeth. Macbeth is not in the right state of mind to grieve when his wife dies from her mental anguish. Finally, Macduff kills Macbeth in battle, and Malcolm becomes the new king. The context of our key scene (Act 2, Scene 3) is about Duncan’s murder by Macbeth. Macbeth has his own strong motivations not to kill Duncan, but is pushed and pressurised into it by the witches and Lady Macbeth. Lady Macbeth gives her husband advice to â€Å"look like the innocent flower, but be the serpent under it†, which means he must be vicious inside but appear innocent on the outside to the rest of the characters, which they have to do even after the murder. There is a sense of suspense, such as, how will the thanes react to the murder? Will Macbeth get away with it forever? And will his plan be successful? Act 2, Scene 3 is about the aftermath of King Duncan’s murder by Macbeth. It begins with a rather comic interlude, where a drunken Porter is roaming about in Macbeth’s castle and is speaking nonsense, with ironic mentions about hell. He opens the door to Macbeth and Lennox, and they go to the quarters where they find that Duncan is dead. Lennox and others are genuinely shocked, whilst guilty Macbeth babbles too much about the situation, and even his wife makes it slightly look as if she is more concerned about her house than the king’s death. Sly Lady Macbeth turns the attention and suspicion away from her husband by fainting. Duncan’s sons Malcolm and Donaldbain fear for their lives and run away to neighbouring countries. Both our main characters develop in similar and different ways. Macbeth has constant doubts about the murder, then immediately feels shameful after he commits it. Both he and his wife struggle to talk without dropping small suspicious clues, but lady Macbeth mainly manages to keep them out of suspicion. Macbeth’s sense of guilt leads to panic, as he is forced to be deceptive to cover up his crime. There is hesitation in his speech, and guilty remorse is revealed through his actions. Although he was pushed by his wife to kill Duncan, he wasn’t inspired by anyone to kill the guards. He is forced to take action to control the situation, and feels he has to keep killing because there is no going back. He is starting to experience with the consequences, like the â€Å"poison chalice†. Up until now, Lady Macbeth has been the prime mover, but is now beginning to crumble and is no longer the strong person that she was. She does show some human sensitivity in her, even if she is evil. She has a genuine wifely devotion and loyalty to her husband. Also, she knows that she can’t go very far in the world of that era because she is a woman, so she is getting close to somewhere high through Macbeth. Lady Macbeth may be sad and evil partly due to losing her child, compared to Lady Macduff, who has children and seems to be a nicer, calmer person. In this play, we can see the theme of â€Å"appearance vs. reality†, as the Macbeth couple are forced to conceal the guilty reality of their crime by putting on innocent appearances. It was Lady Macbeth who quoted the image of appearing â€Å"like the innocent flower†, but being â€Å"the serpent under it†, by which she meant to be brutal but act innocent. There are images with references to â€Å"heaven† and â€Å"hell†, such as when the drunken porter appears to be talking nonsense, but his words actually make some sense. Some of his quotes include â€Å"if a man were a porter of hell-gate† and â€Å"who’s there in the name of Beelzebub?†, which seems to link in with the evil deed that Macbeth has just committed. Macbeth’s act of killing the king is called regicide, which leads to â€Å"confused† events. To kill a king was seen as damnable because it was removing God’s representative on earth. Macbeth’s image of the â€Å"fountain† being stopped (by him, which he doesn’t make obvious) shows an interference with the Divine Right of Kings, a belief that royalty is passed down in the family. As with most tragedies, â€Å"betrayal† is very prominent in this play. He betrays his guest and king Duncan by killing him instead of protecting him. We see the use of iambic pentameter, and this is when a line follows a certain rhythmic pattern, such as â€Å"confusion now hath made his masterpiece†. We can see a tragic structure in the play of â€Å"Macbeth†. Firstly, as with most tragedies, he falls from an elevated position to a tragic demise. At the beginning of the play he is a war hero, but after some bad influences and wrong choices, becomes disgraced, isolated, and finally killed. Macbeth’s fall is seen in this scene when he kills innocent people to cover up his first murder; he declines into insanity and loses control of the situation. He has an internal conflict between the benign and malign sides to his characters. His benign side is telling him not to do the murder, then after it happens he thinks â€Å"if I could turn back time†, wishing he had not done it after all. Then there is his malign ambition to be king and become powerful no matter what, and to listen to the bad advice of Lady Macbeth and the witches. There is the prominent theme of â€Å"betrayal†, which Arthur Miller of â€Å"A View from the Bridge† said is the key to man y tragedies. Macbeth betrays many people such as Duncan, by not protecting him as his host, Banquo, by also killing him, Macduff, by giving orders for his family to be killed, God, by removing his designated representative on earth, Scotland, by leaving it in a political vacuum, and even himself, for sinking so low. He lies a lot to conceal his guilt and murder. There is an overwhelming sense of wasted potential. Many characters such as Duncan, Banquo, and even Macbeth himself should all have lived peaceful, happy, contented lives, but Macbeth spoils it for all of them. There is also the chance that Macbeth could have become king honourably without the need to kill. Also, Malcolm could have become king earlier without the chaos which leaves Scotland unsettled, and the political vacuum. In this scene we see Macbeth become an independent murderer without influence from anyone. He is visibly a deceitful liar, and there are many beginnings of chaos. The events of our key scene (Act 2, Scene 3) leave us questioning what will happen next and wanting to know more. This is how Shakespeare evokes suspense in the play of Macbeth. After Macbeth commits the terrible murder, we are left wondering what will happen to the state of Macbeth’s mind, as we later find out that his increasing insanity finally finishes him off. We wonder if the Macbeth couple will ever be found out of their wicked conspiracy. Although they do not get caught by country officials, they see the suspicions from Banquo and Macduff. We could even say that the Macbeths punish themselves in a way, by having to face the guilt-ridden consequences of their actions. From the beginning, Lady Macbeth has been the more prominent partner in the relationship, but her mental decline seems to affect her quicker than Macbeth, even to the point that she dies and he does not seem to care much. Going back to the murder’s aftermath, there is the question of who will be the new king, and what will happen to Scotland from this point. We, as the audience, are waiting to find out what happens next, and see that some of our questions are answered, and some are not, (like, what exactly happened to Lady Macbeth’s child that she had vaguely mentioned?).

Assessing the strengths and weaknesses of globalization

Assessing the strengths and weaknesses of globalization Globalization can be defined in a variety of ways since it is a very important term as it influences the global economies. It can be defined as the movement toward communications, financial, economic, and trade integration. Globalization entails opening out beyond nationalistic and local perspectives to a wider outlook of an interdependent and interconnected world through free transfer of goods, services, and capital over national frontiers. Globalization is a term that is frequently employed to place a trend in the direction of increased flow of ideas, money, goods, and services across national borders and the resultant consolidation of the global economy (Waters 2001, pg.36). Globalization is closely related to international trade which can be defined as the exchange of goods, services, and capital across territories or national border. The increase in the international trade enhances the continuance of globalization. If there were no international trade, then apparently nations w ould not get access to the variety of goods and services produced in different nations of the world (World Bank 2008, pg.56). It has been found that globalization does not involve unhindered labor movement, and as intimated by some economists, globalization may hurt fragile or smaller economies if practiced indiscriminately. Globalization is generally recognized as being goaded by a combination of technological, political, economic, biological and socio-cultural factors. From some other perspective, globalization can refer to the multinational circulation of languages, popular culture, or ideas by acculturation (Tomlinson 1999, pg. 123). This paper will provide an outstanding analysis of the weaknesses and strengths the term globalization. Strengths of globalization Supporters of globalization contend that globalization can possibly better the world economically by solving many problems which are deep-seated for example poverty and unemployment. According to the economic theory, inc reased globalization will lower the wage of unskilled labor in developed nations and raise the wage of unskilled labor within the developing nations as the two groups start to trade with each other. Globalization generates resources and encourages the transfer of ideas that can be utilized for both individual and community improvement. Among many other things, globalization makes rural economic diversification and agricultural productivity gains more achievable. Globalization also makes environmental stewardship, improved conditions of living, and food security more attainable. Due to globalization, the marginal can now get the opportunity to exhibit themselves in the world market (Bauman 1998, pg.121). Globalization encourages the industrialized nations to provide significant market places for exports of poor individuals within poor countries. The global agricultural and food companies can assist the third world countries incorporate required safety, and quality practices by gettin g access to markets in developed nations. Since globalization means delocalization of various enterprises within the word, many people can get access to many industries and in due course globalization promotes economic growth in the global world, brings about competition among companies, enables producers and retailers to reduce the prices of various commodities so that consumers can afford them and therefore increases the demand on the commodities. Because of the increased efficiency, the welfare is raised by offering more affordable goods and services such that the purchasing power is increased. Globalization reallocates capital and labor to more efficient and effective lines of production. Globalization helps poor countries by infusions of technology and foreign capital which enhances economic development. The economic development due to globalization brings modern ways of connecting people, from roads to electricity to telecommunications. The global companies offer training to e mployees and provide time, money and talent that helps them to address needs of the community, lifting communal and individual aspirations and providing ways for accomplishing them. Since globalization brings about spreading of prosperity, it enables various countries to possess conditions in which respect for human right and democracy can flourish (Appadurai 1996, pg.65).

Plagiarism Essay Example | Topics and Well Written Essays - 500 words - 13

Plagiarism - Essay Example Special Forces--were working through Argentine intermediaries to set up contra safe houses, training centres, and base camps along the Nicaraguan-Honduran border." (Peter Kornbluh, "Nicaragua," in Michael Klare (ed), Low Intensity Warfare (New York, 1983), 139.) In the early 1980s, the Reagan Administration made increasing use of Honduras as a base for the contra war. The Administration set up a number of military and training facilities--some American, some contra, and some housing Argentine mercenaries--along the border between Nicaragua and Honduras (Kombluh 139). The country, as one observer noted, was little more than "a [stationary] aircraft carrier," which he described as "the USS Honduras† (Lafeber 309). The strike officially began on May 29, and on June 1 the manufacturers met publicly to plan their resistance. Their strategies were carried out on two fronts. They pressured the proprietors into holding out indefinitely by refusing to send new collars and cuffs to any laundry. Also the manufacturers attempted to undermine directly the union’s efforts to weather the strike. They tried to create a negative image of the union through the press, which they virtually controlled. They prevented a few collar manufacturers in other cities from patronizing the unions’ cooperative laundry even though it claimed it could provide the same services for 25 percent less. Under these circumstances, the collar ironers’ tactics were much less useful. Two days after the strike began on May 29, the manufacturers met publicly to plan their response. They had two strategies. They pressured the owners into holding out indefinitely by declining to send new collars and cuffs to any laundry, and they tried to directly destabilize the union’s efforts to outlast the strike. They also tried to create a negative image of the union through the newspapers, which they virtually controlled. They prevented a few collar manufacturers in other cities from using the

A Good Man is Hard to Find Research Paper Example | Topics and Well Written Essays - 1000 words

A Good Man is Hard to Find - Research Paper Example The short story, A Good Man is Hard to Find, is written by Flannery O’Connor. The book was written in 1953. The story, A Good Man is Hard to Find is found in the compilation of short stories, A Good Man is Hard to Find. Other individuals perceive all these occurring at once. This paper will look at how both the theme appears in the short story and how the theme appears in society. This is a short story that mainly makes people think about the probability of dramatic change in a person’s life. The old grandmother in the tale is seen as going through a miraculous and sudden change of heart after losing all members of her family and death herself. The old grandmother is tempted to kill the person who eliminated all her family members. Her actions raise a lot of questions; it is difficult to understand such an action  (Bandy 113). One is not able to explain if the grandmother’s action can be understood religiously or otherwise. This also raises questions on how an extreme event can cause such a situation. It raises questions on whether such a situation can occur at all. A Good Man is Hard to Find begins with the old grandmother protesting to her son, Bailey that she wants to go to Tennessee and not Florida, for the family holiday. Nevertheless, the family has its holiday in Florida. The old grandmother shows her family members malice by having an early day and waiting for them in the car. The old grandmother has worn her best clothes for the trip. She is dressed in her Sunday best so that in case of an accident occurs and she becomes a casualty, she will be identified as a lady. The old grandmother talks about her young days and also comments on whatever they see on the way, during the trip to Florida (O'Connor 23). The old grandmother claims that, during her early days, young people showed more respect to their parents and their homes and individuals only indulged in respectable activities. She also comments on a little pickaninny gesturing from a shack’s door. She claims that the Pickaninny almost certainly does not possess any britches. The old grandmother has a conversation with the owner of an old diner in which they were having lunch. The two were talking about a murderer and escaped convict called The Misfit. Both the grandmother and Red Sammy, the owner of the diner agree that it is difficult to find a decent man (Connie 75). Later on, when the family is back on the road, the old grandmother tries to derail the family members from their Florida trip. She tells the children tales of a nearby home she had stayed at as a young person. The grandmother intrigues the children with her stories of the home until they demand to visit the place. The children persuade their father until he accepts to take them to grandmother’s destination. The old grandmother realizes the home she had visited is not in Georgia but Tennessee. This is after they have covered some distance towards the wrong direction. She become s anxious, disturbs the cat, which is terrified, making the father lose control of the car and land in a trench below the road. After the accident, the old grandmother falsifies an internal harm to get sympathy from the family members. In contrast, the children are thrilled and perceive the accident as a quest. As the father, grandmother, and children are waiting for help, a car with three men, all with guns, approach the scene. One of the three men has glasses. He directs his accomplices to examine the car and engages the father, Bailey in courteous discussion. This is until the old grandmother recognizes him as The Misfit, the escaped convict and murderer. The Misfit directs his fellow criminals to kill the family

Business Ethics Essay Example | Topics and Well Written Essays - 2000 words - 1

Business Ethics - Essay Example The manager in charge of the project, John Fisher was accused of paying somebody to buy the frozen drinks worth 10000 dollars to help in convincing the Burger king to become a pioneer in frozen Coke promotion that would take place nationally the following year (Lovell, 2012). From this case study, several stakeholders are involved in the malpractice. There is the Burger king franchise that was the organ to help in the testing as a business partner. From their point of view, they felt cheated and moved to court to seek compensation for the loss and expenses incurred. They also were angered that a partnering company used their reputed business name in a malpractice in business. The other stakeholder was the customer that was taking the frozen coke. The customer in this scenario was neither aware of the malpractice nor harmed by the malpractice. The customer however was betrayed by the fact that the biggest beverage company could afford to generate false results to promote a new brand. Though the research was not done to evaluate the drop in the customer loyalty of Coca-Cola then, this angered the customer and made the customer question the trust of other famous products of Coca-Cola (Laufer and Coombs, 2006). The other main stakeholder was Coca-Cola itself. Given the reputation of the company, it was hard for the company to explain the malpractice as well as the firing of employees who attempted to blow the whistle on the company. From the employees’ perspective, the question of ethics in this scenario is whether to quit or to blow the whistle. For the employee, Matthew Whitley, who blew the whistle the dilemma was in either choosing his job or his integrity. In the end when he chose his integrity, he and other employees lost their job. The management of the company had a decision to either preserve their name and fire the then manager, John Fisher or retain the manager and deny the claims of malpractice. In

Narcissism and toxic leadersheip Essay Example | Topics and Well Written Essays - 1750 words

Narcissism and toxic leadersheip - Essay Example (Pfeffer, 2012) One of the most recent examples of such leadership behavior is that of the Gen. Petraeus who was disgraced and has to resign from the position of CIA Head. It is argued that those in power tend to often forget about others and pursue their own goals and become action oriented. Petraeus was also considered as one such leader who believed that rules are not for them and that they are special and invulnerable. However, the fact that Gen. Petraeus was removed from his position because he acted on his impulses and engaged in activities which were considered as unethical from a leader of his position and power. This paper will discuss the personality of Gen. Petraeus as a Narcissistic leader and what impact he had on his organization, explore as to whether followers were contributing towards this toxic vision and what organizational checks and balances were in place to control his behavior. One of the key requirements of working in an organization like CIA is the extreme confidentiality as well as the secrecy. As per the existing procedures, CIA officials are required to maintain both these aspects of doing their job. It has been argued that the overall behavior of Gen actually compromised the national security because he was not only a four start General in US army but also fought important wars in Afghanistan and Iraq. He was accused of having unacceptable extramarital affairs with his biographer Paula Broadwell who was studying his leadership behavior during US’s war in Afghanistan and Iraq. Self-Centered model of leadership can result into negative outcomes for the organizations especially if leaders are not productive. A relative alternative of this approach is character centric leadership style which can offer leaders a relative and practical advantage over others. However, for Narcissist leaders, character

Strategy Paper Research Example | Topics and Well Written Essays - 1000 words

Strategy - Research Paper Example The increase in returns has been accompanied by a significantly higher increase in the proportion of the cost of goods sold for period 3. This has led to a decrease in contribution and; hence, profit after tax. To increase contribution, the cost of goods sold has to decrease or the goods have to be sold at a higher mark up. An analysis of the individual brands shows that SOLO has a higher contribution as compared to SOFT. Furthermore, it can be observed that SOLO has higher sales to contribution ratio as compared to SOFT. This is an indication that SOFT incurs significantly high costs to sell. This in turn affects the overall company performance. Based on this, SOLO being more profitable, the company should focus more resources to marketing and in its research and development. From an analysis of the market share, it can be observed that SOFT has a higher volume market share as compared to SOLO. However, SOLO has a higher value market share. This means that more funds should be allocated to SOLO’s marketing and to increasing its value market share. To add to this, more money should be allocated to marketing SOFT as an increase in the sales volume will lead to an increase in contribution. SOFT should be given priority in budget allocation in marketing as it has a higher sales contribution ratio. From the analysis of distribution and sales volume of the two brands, Mass Merchandisers sells more of SOFT followed by specialty stores and then online stores. More resources should be allocated to supplying SOFT to mass Merchandisers as they sell more. For SOLO, more resources should be allocated to supplying specialty stores as they sell more units as compared to the other distribution channels. SOLO should be supplied to more specialty stores and SOFT to mass Merchandisers, as they are the biggest sellers of the respective brands. The cost of developing and distributing both SOLO and SOFT should be decreased or the

Case briefs Assignment Example | Topics and Well Written Essays - 750 words

Case briefs - Assignment Example The case went through the court of first trial all the way to the Supreme Court. At the court of first trial, a suppression motion was granted to the defendant. This is because the court found out that the search warrant that had been issued earlier was not based on a feasible cause. To be specific, the court contended that that search warrant was surrounded by contentions of an untested informer and inadequate validation by the police. Upon the subsequent trial to the Court of Appeal, the court affirmed the decision of the court of first trial. The Court of Appeal declined the exclusionary rule that was put forward of good faith. Lastly, when the case reached the Supreme Court of the U.S, certiorari was granted. The legal issue that was in this case was whether the exclusionary rule to the fourth amendment should be amended so as to permit the usage of evidence acquired by police officers acting in judicious dependence on a search warrant dispensed by an isolated and impartial magistrate but eventually established to be uncorroborated by credible cause. The court held that the exclusionary rule ought to be amended so as allow the use of evidence acquired in the justifiable belief of acting under good faith that a given search warrant conformed to the said fourth amendment. Justice White stated that the exclusionary rule to the fourth amendment ought to be amended so as to allow the use of evidence acquired in the justifiable belief of good faith that an issued search warrant complied with the provisions of the fourth amendment. He argued that the exclusionary rule was a judicial-made remedy and not a constitutional right. He said that the rule’s main objective is to deter the misconducts that may be occasioned by the police officers. He further contended that it can be amended if the police officers have tangible evidence that can be used if it can be shown that the

Literary Criticism of Edna St Vincent Millay Research Paper

Literary Criticism of Edna St Vincent Millay - Research Paper Example The poem appears straight-forward, however, the words seem to have greater meaning than one can comprehend easily. Moreover, St. Edna experiments in this poem by giving it a title, â€Å"Love is not all†: This gives the poem its tone. From a mere point of view, one may think that this poem describes a person suffering from depression of love by asserting that love cannot assist a person in times of difficulty. However, in the middle of the poem, St. Edna posits that Love is basically not adequate to live with and one may even sell it during periods of difficulties. In the last stanza of this poem, St. Edna says that she does not think she would sell her lover; this gives its readers the idea that some people may sell their love for material things such as food, while others may not. Another strategy employed by St. Edna to explicate the theme of love in her work is through application of a simple approach, though not simplistic. Her works i.e. â€Å"Love is not all†, leaves its audiences doubtless. This is facilitated through her simple ways of communication, basically ensuring that her works are enjoyed and appreciated. Taking an analysis of â€Å"love is not all†, St. Edna does not appear to take one decisive stand; that is, she does not encourage men and women to lose all their material and emotional possession in the name of love. Some critics have asserted that â€Å"Love is not all†, by St. Edna is basically a timeless statement in the sense that love cannot provide one with food and shelter (Maduxx et al, 11). On the other hand, some critics have asserted that St. Edna’s work are simple merely because they do not appear as if they are politically instigated or meant to achieve certain political objectives (Milford et al, 6). St. Edna was considered one of the traditional poets that were heavily disturbed by the existence of death as well as the idea of dying. In this regard, she has placed emphasis on wordplay as well

Time to make a decision Essay Example for Free

Time to make a decision Essay Life has always been filled with numerous surprises. Sometimes, the little things that we take for granted are the things that matter the most. Like any other individual, I am one of those people who give importance to detail. Every time when I open my wallet, a little tiny picture never fails to attract my attention. Four people are in it-my parents, my younger sister, and I. If I remember it correctly, I was twenty five years old and have just been discharged from the military service when the said photo was taken. That was also the time when I was planning to move to the United States to continue my education. Relocating to another land and being far away from the family would become difficult, and the picture would become my only memory with them while I was away. The said picture also served as my inspiration whenever I was in doubt and feeling hopeless; and I would be reminded that everything would turn out alright. It was also the very picture that made me nostalgic about the particular period in time that forever changed the course of my life. 2 I am originally from Korea, making me Korean. In our country, every man is obliged to indulge in two years of military service. At twenty two, I was still a university student and relied for the care and support of my parents. All my life, they have always been there for me attending to my needs and desires in life. However, they wanted me to become independent and learn to stand on my own two legs. I though about it and realized that entering the military would help me to fulfill this wish. The service would help me to improve myself and become an independent individual ready to serve my country. More importantly, it became the opportunity for me to delay time and weigh my options before I graduated from college. 3On February 2003, I decided to put my education on hold and enter the military service. This decision allowed me to see that I was no longer interested in my intended major, which was Environment Science. I realized that the course was becoming more popular in our country, making it more difficult for me to acquire a job in the said field after graduation. In addition to this, I became confused about my future, for the economic outlook in my country was becoming hazy. Certain situations have backed up my decision, making me tremble and think about my future further. I had to carefully whey my options, at the same time be prepared for what the future has in store for me. So I decided that it was just but proper for me to do military service for the next two years. 4Being involved in the military service meant that I had to be away from my family. It was the first time in my life that I had to survive on my own, and without the help of my parents. This instance allowed me to further think about the life that I was about to live. I wanted to try new experiences that can help me improve myself and become a better individual. During these times of ordeal, my parents advised me to indulge in alternative service rather than join the army. Most people would opt to join the army, but I decided that it was better for me to take the alternative service; in this case was join the police. My parents and I agreed that entering the service would come to my advantage and help me to become successful in the future. The two years I spent at the Department of Police was a very useful experience. Compared to being in the army and battling out in wars, my work was similar to that of office work. I also experienced stress from time to time, but I clearly understood that social life is also part of the military service. Furthermore, I realized that aside from my numerous experiences in the service, I had to expand my intellectual horizon further in order to become an important person in society after I have finished my military service. 5Two years have passed, and I was finally discharged from military service. However, I felt that something else was missing. Serving the military for two years was not enough for me to become fulfilled in life. It was as if my purpose in life was not completely over. Then I began to realize that military service was not enough for me to expand my intellectual horizon. Although the rigorous trainings in the military have turned me into a manly figure, I felt that I was still an immature young man with a superficial view of everything. I struggled to help myself by going out and expanding my horizons, but still I failed. I pondered on my life and began to ask for the assistance of my parents. I felt that it was necessary for me to study abroad and see beyond what is being laid in front of me. I convinced them that I want to find my purpose in life by studying in another country, and that I would be back in Korea sooner than expected. They agreed, and so I packed my bags and moved to the United States. So goes the rest of my story. 6As I look back on the decisions that I made in the past, I cannot help but feel proud about myself. For the first time, I was able to prove to myself that I could leave the shadow of my parents and stand up for my self. I felt that moving to the United States was a fairly brave decision, for not all people would have the guts to move to a different country to enhance their education. Adjusting to a world that was far different from what I was accustomed to became difficult at first. My English vocabulary was limited, and I did not know enough people in the country. Unfortunately I received news that my father has left the company he has been working for due to the depleting economy, and has decided to open his own business instead. For that time being, I had to find ways to support myself for that would mean that my father would have difficulty sending financial aid during my stay in the United States. I was being emotionally challenged, for I could feel the heartache that my family, especially my father was having at that particular time. He had difficulty sleeping, and would stay up even after midnight smoking cigarette one after the other completely consumed by his thoughts. Eventually my parents talked me into moving to the United States. I saw through their eyes, and I felt that they were not yet ready for such brave move, with my mother trying to hide her fears. Again, I felt sorry for my parents and the condition that my family may go through. However, I began to remember the days when my parents would talk to me about seeking a better life, and supporting me when I decided to study abroad. 7I am currently a college student studying in the United States, fulfilling my dreams of someday becoming a successful individual. I am also a young Korean man who has finished mandatory military service for two years in my country. The two years that I have spent in the service were the hardest in my life, although these experiences have contributed into who I am today. Time has passed and it has been three years since I left my home country. Still, I cannot forget the good times and bad times I spent with my family in Korea. The distance also allowed me to appreciate my parents more, and learn that life is short. I would forever be thankful for the opportunity that my parents have given me, especially in my quest for further knowledge in an unknown land. Seeing the world in a different light may seem difficult for many, but I believe that now is my chance to shine and plan for my future. I know that studying in the United States would not be easy, and when this happens I would think about the difficult times I spent in the military. Doing so would make me believe in myself and in my capacities. Now, I believe that I am ready in all aspects. I have this unstoppable thirst for learning new and exciting ideas. I believe that completing my education in the Untied States would become a cool cup of water that will soothe the many years of thirst.

Green buildings, global warming and clean energy Essay Example for Free

Green buildings, global warming and clean energy Essay Man’s failure to act today could result in an unsustainable planet characterized by warmer temperatures that may snowball out of control, it would lead to extinction of certain animal species, an increase in sea levels thus causing more natural disasters such as hurricanes or numerous diseases, less water availability in third world countries thus leading to conflicts amongst them and the spread of tropical diseases such as malaria. (Mc Carthy, 2001) Consequently, it is incumbent upon man to establish ways in which he can reduce global warming. This can be achieved by using the right kind of energy i. e. clean energy since this is responsible for emission of greenhouse gases which cause global warming. The paper shall dwell on how man can achieve the latter through green buildings. II. Claim of fact A) The major problem being tackled is that of global warming. Studies have shown that the amount of green house gases found in the atmosphere tend to stay there for a very long time. This means that global w is a harsh reality that may not disappear without human intervention. (Schneider, 2002) 1) Increased diseases and disasters Firstly, the phenomenon of global warming is going to cause warmer climates in the Northern parts of the world such as the United States. Consequently, vectors such as mosquitoes will increase tremendously. This implies that diseases such as malaria may start appearing in such countries. The future generation of Americans has a right to be protected from such a predicament because current occupants did not have to deal with such a problem. One only has to look at how some third world countries are having a difficult time handling this matter in order to understand the seriousness of the issue. Meteorological forecasts have shown that if the earth gets warmer, oceans and other water bodies will keep on rising. This means that the occurrence of hurricanes will be much more than it had been previously imagined. In 2004 and 2005, the country was plagued with very deadly hurricanes that caused tremendous damage to concerned parties. Since there is a possibility of preventing such occurrences, then individuals must carry out their responsibility of ensuring that it is enacted. (Godrej, 2001) One of the worst outcomes of this problem of global warming is extended periods of droughts and prolonged heat waves. A number of countries in the world still depend on natural rain alone to grow their crops and as sources of water. These third world countries currently face the problem of water shortage and the situation could get worse if droughts keep occurring. Such situations could cause a strain among affected communities thus leading to conflicts or war. These developing nations have provided Americans with numerous investment opportunities and any problem that arises in those regions could tremendously affect individuals within the US. (Nordhaus, 1998) 2) Economic consequences If there will be more disasters occurring in the world, then one cannot undermine the economic consequences that the US itself will be grappling with. The hurricanes in New Orleans caused losses amounting to billions of dollars. The country cannot afford more disasters such as these because its economy will begin staggering in ways that had not been anticipated. The loss of lives and property among future generations could ruin their economy and it is therefore negligent for current citizens to merely sit by without doing something about it. In close relation to the latter mentioned scenario is the emergence of tropical diseases. Developing nations spend so much money treating such diseases. Additionally, the lives lost as a result cause huge dents in their economy. The same thing could happen to the United States and other western nations if nothing is done today. (Van Arsdol, 2004) 3) Melting ice caps Lastly, the problem of global warming can and has caused melting of ice caps that could lead to other consequences as shown below; a) Rising sea levels b) Global outbalance c) Endanger plant and animal life d) Snowballing temperatures If global warming continues unabated, then chances are that ice caps will keep melting and the excess water will head to the oceans and seas. Currently, glaciers and permanent snow account for five point seven million cubic miles worth of water. If even some portions of this ice were to melt into water, then seas and oceans could rise by dozens of feet. Since this may occur gradually, then chances are that those low attitude regions will be ruined by this. (Clout, 2008) If ice caps continue melting, then chances are that the ecosystem as we know it today would be thoroughly messed up. This is largely because ice caps emanate from fresh water. If they are redirected into the sea, then the sea would loose its saltiness thus leading to a distortion of gulf currents. What this means is that ocean currents will change temperature conditions within Western Europe and North America. This means that organisms that had become accustomed to those temperatures will no longer survive in such adverse conditions. Melting ice caps will affect animal and plant life owing to the fact that these creatures will have new climatic conditions. Since not all life can change at such a fast pace or in accordance to present circumstances, then chances are that only the most adaptable will remain. This means that so many species may become extinct. Future generations will never get a chance to see such life or benefit from them. Ice cap melting can cause snowballing temperatures because ice caps are important sunlight reflectors in the world today. If they are reduced, then chances are that only the oceans will be able to reflect off sunlight. However, compared to ice caps, oceans are much darker in color yet dark colors tend to do more absorption that reflection. This implies that the earth will keep getting warmer, more ice caps will keep melting and the cycle continues. (Maslin, 2004) B) Demographics of the study The latter study will focus on the United States as the primary geographical region. However, some generalizations applicable to the rest of the world will also be done. In terms of corrective actions, the study will target some of the things that The United States citizenry can enact in order to curb this problem. Consequently, the research will focus on some of the changes that persons from all ages can enact in order to deal with such the problem of global warming. Since the highest numbers of buildings are found in cities, then this research will target Metropolitan areas within the country. III. Claim of value If man does not take action now, then chances are that global arming will exert a heavier impact on him. The situation can spiral out of control and this harms people who may not have caused it in the first place. For instance, persons in the third world produce minor fractions of carbon emission to the atmosphere but will be the first to feel the effects of droughts and other natural disasters. Global warming needs to be taken as a personal responsibility by all members of humanity. It is a known fact that the one of the greatest pollutants within this age is man. He has the ability to make conscious decisions that do not just benefit him alone but his surroundings as well. (Holton et al, 2003) A. Description of my angle 1) It is man’s personal responsibility It would be selfish to live for only today without thinking about how future generations would survive. If this earth’s forefathers had taken up the same attitude, then current generations would not have been alive today. Part of man’s responsibility is to ensure that he makes the earth sustainable for himself and his descendants too. (Lange et al, 2008) The latter view is one held by environmentalists and other individuals interested in preserving the environment. Part of what constitutes morality in man is his concern for his surroundings. If every single individual lived for himself or herself, then the world would be a chaotic place. Additionally, it has been argued that failure to take action today could lead to a great amount of risk. While some parties hold that global warming is not a real concept, the effects that could arise if the phenomenon was not real are still quite positive. The country and indeed the world would have much more to loose if it turns out that global arming is real and nothing was done about it rather than if it turns out that it was not real and something was done about it. 2) It would be costly to the economy In a report released by the UNEP during the year 2001, it had been asserted that not doing anything about global warming could cost the country up to two hundred billion dollars worth of revenue. The consultants who attended the latter conference asserted that this could rise to five hundred or one thousand billion dollars in subsequent years. If man may not be moved by the environmental issues that are affecting him, then perhaps these staggering economic figures could be shakier. 3) Whether it is a natural or man made processes is irrelevant The truth of the matter is that man has the ability to alter a natural process since this natural process is negative. Regardless of the fact that global warming may be a natural or artificial process, a rise in temperature will destabilize the environment. This means that biodiversity will decrease and so will food production. The current rising populations will not be sustained by their food production efforts and this could be very disastrous as it could cause millions of death. The latter scenario can even be compared to a practical occurrence. If one was to find out today that he or she was going to die, then it would not make sense to find out whether that death is due to natural or man made causes. All that really matters is that the person gets some help to prevent the death from occurring. Opponents of global warming may claim that this is nothing but a natural process. However, whether or not it is a natural process does not change the negative effects that it could cause to man. It is therefore essential to understand that such a global system can be altered for the betterment of society. B. Description of counter claims to this value 1) Right wing politicians and industrialists stand point Other groups claim that global warming effects are not as adverse as some people may claim. In fact such attitudes have infiltrated into political decisions within the Country. During the past presidential regime, the United States has been one of the least enthusiastic western countries in terms of its environmental sustainability policies. Some politicians believe that the country ought to dwell on â€Å"more pressing† issues such as the need for energy security. Consequently, such individuals have assented projects that increase carbon emissions in the atmosphere with little regard for the effect that this may have on the earth’s climatic conditions. In the US, industry lobbyists tend to oppose the views held by environmentalists and their actions are usually supported by right wing politicians. Traditionally, left wing politicians tend to be concerned about the overall good of society while right wing leaders tend to concentrate on building a capitalist economy. These perspectives have often led to a locking of horns when it comes to environmental issues such as global warming. (O’Hare, 2005) 2) Lack of â€Å"hard facts† Some skeptics claims that global warming as a phenomenon still leaves so many questions unanswered. They assert that there is a lack of compelling evidence to show that these effects will actually occur. In fact, some maintain that most effects are mere forecasts. In close relation to the latter angle is the fact that some scientists believe that global warming is a way in which the earth can balance off certain excesses. For instance, while temperatures may be going up in other parts of the world as a result of the phenomenon, others in the North East American region will be going down thus showing that the system will balance itself out. Adherents to this theory claim maintain that when an anomaly occurs such as a hurricane, then this will be labeled as a piece of evidence by environmentalists. These opponents further add that global warming enthusiasts tend to disregard contrary occurrences even when this is representative of common weather patterns. For instance, a study conducted along US coast lines some time in 2006 found that greater death rates have been recorded there because of increased population and wealth in these coastal towns and not as a result of greater intensities of the hurricane or as a result of global warming for that matter. Also, some scientists believe that the earth’s rising temperatures could be as result of coming out of the ice age. (Hardy, 2003)In other words, they claim that it is very normal for earth temperatures to increase since this is just a phase. 3) Business men’s stance on the matter A certain crop of individuals are not as enthusiastic as environmentalists when it comes to global warming. These individuals are businessmen whose work entails emission of carbon particles. The latter are required to invest heavily in â€Å"green† strategies that may cost their businesses a lot of revenue. Most of these business men tend to look for ways in which they can circumvent such obligations and one way in which they do this is by claiming that global warming effects are not that prevalent or they do not exists. They therefore posses ulterior motives in holding such a point of view. (Allaby, 2004) IV. Claim of policy A) Methodological plan to solve the problem The problem of global warming can be solved by embracing clean energy through the use of green buildings. Focus is on the United States because the latter country is at the centre of the world economy and its initiatives can serve as an example to other countries of the world that also need to embrace this fact. The latter country needs to pass legislations for designated residential and commercial houses to be green buildings. Statistics on the need for green buildings indicate the following;

Procurement Routes in Construction

Procurement Routes in Construction The main purpose of this report is to evaluate key procurement issues that the client has to consider in selecting an appropriate procurement route for the rapid reconstruct of three hotel building project. We have analysed four kinds of procurement routes such as traditional procurement route, design and build procurement route, management contracting procurement route and construction management procurement route. After the analysis, we have chosen a most suitable method to meet our objective, in terms of cost certainty, construction within the planned period and quality of the building. Also, creating a sparkling and luring environment for hotel guests in the near future. We too have considered the economic benefits as such if the hotel re-opened on time within the budgeted cost, we can also recover the investment costs as soon as possible. Therefore we have recommended the design and build procurement route for this project. Introduction In construction industry, many factors cause the results of the project. The right procurement route is one of the factors to achieve project successfully. In order to select best procurement route, we need to analyse clients background, objective, project requirements, technical complexity of the project, construction risk (cost, time and design/quality) and etc. Analysis Client Background Cinnamon Grand is a privately owned large hotel chain in the UK. They offer comfortable accommodation across the UK and are committed to preserving their rich heritage. They are very passionate about the outlook of their hotel buildings and they are experienced at renovation of buildings. But they have lack of in-house executive who is either experienced enough or enable to devote sufficient time in advising the reconstruction of their properties. Project Requirements As the hotel has planned to reopen on the 1st April 2015, we have started planning for the project on August 2012 and construction will be started on 1st March 2014. Lastly, the hotel will be handed over to the owner latest by 28th February 2015. Reconstruct in two phases Phase 1 Rapid reconstruction for the main areas of the hotels such as swimming pools, roofs, restaurant and guest rooms, which allows the hotel to be re-opened for business within a period of 12 months (from 1st March 2014 to 28th February 2015). Phase 2 Newly construction of some facilities such as health and fitness centre, conference and meeting, rooms dance studios. High technology multimedia facilities with air conditioning shall also be provided for conference and meeting rooms. During construction, good service will also be provided to hotel guests. Quality of the buildings is also important. The new constructed hotel must create sparkling and luring environment that can be enjoyed by all hotel guests. It has to match the existing hotel or even better which allows the former magnificent look to be brought back. Design requirements Design quality should at least match the existing hotel or even better. The tender document submitted by the tender contractor should include scope of works, construction methods, programming, management methods, availability of resources and costing. The material application will submit through template or sample and requires strict inspection and approval by client. Contractors typical design proposals require approval by client, due to client experienced in the renovation of buildings. Client requires retaining the ancient architectural style- rich heritage for the external features of the hotel Using green materials in order to lower impact to the environment. For example: using green roof. Demolitions works will minimize the damage to the building when using suitable method. Maintenance proposals should be done during the preparation time (from August 2012 to 1st March 2014). Good construction planning and planning should include safety, environmental and health issues and solution. Especially during the phase 2 constructions, the normal business of the hotel will not be affected by the construction. Hotel guests will also not be subjected to the influence of the construction. Client Objectives To complete project within the budget of  £120 million by choosing the best possible procurement route. To complete the building within the planned schedule. To enhance the quality of building and facilities provided, creating a sparkling and luring environment after renovation of the building During phase 2 constructions, good service must be provided to the customer. Analysis of the Procurement Route There are three generally accepted standard approaches to construction procurement in the UK construction industry: traditional procurement; design and build procurement and management procurement (management contracting and construction management). Different procurement route has different approach. Hence, we will analysis the traditional procurement, design and build procurement, construction management and management contracting. 3.4.1 Analysis of traditional procurement route The clients consultants will complete fully the design before contractors tender. Then the tender will be usually awarded to the contractor with the lowest price. Advantages Good design quality due to design completed by clients consultants. Client will choose the lowest tender price as contractors will tender based on the same information given. Procedures well known by both party Disadvantages Long preparation time, due to design fully completed by clients consultants before tender. Construction will only start on site upon the completion of the design. Client is fully responsible for the design risk Risks Lump sum contract will bring the cost risk to low risk as same information given by client. As for fixed contract date, the contractor might have the right to claim for extensions due to design or contraction issues, therefore it is medium time risk. As design quality control by clients consultant based on clients requirement, therefore it reduces design risk to low design quality risk. In conclusion, traditional approach is suitable for inexperienced clients or occasional construction clients and project without critical time requirements. It is not suitable for some large and complex project which requires advanced management systems, structures and skills. 3.4.2 Analysis of design and build procurement route The design and construction is undertaken by a single contractor for a lump sum contract, which allows overlapping. Design is not fully develop by contractor before the contract is awarded. Advantages Single contact point due to contractor is responsible on design and construction. Early start and shorter project duration due to design and construction is overlapping. Client can control project cost due to lump sum basis. Disadvantages Tender need to be awarded before design fully complete. Client has the difficulty to prepare the adequate brief. After the tender has been awarded, changing of design can be expensive for the client. Risks Lump sum contract will reduce the cost risk to low risk. Design and construction can be overlapping; therefore it is a low time risk. Design and build contractor is responsible for the design, if clients design requirement is not clearly indicated, then maybe it is a high risk for design quality. Therefore Design and build approach is suitable for all clients including inexperienced or client requiring cost certainty and fast track projects. Not suitable for complex or high quality buildings. 3.4.3 Analysis of construction management procurement route Construction Management, in which the design is developed by the Employers consultants and construction commences before the design is complete. A fee-earning consulting Construction Manager works for the Employer to define and manage several Works Packages, each representing a specialised or functional aspect of the project. Advantages Shorter overall project duration Clarity of roles, risks and relationships for all participants Client requires late design change easily due to contact awarded by different package Disadvantages Client doesnt have control on cost. Need a good quality project team to manage the project. Needs effective control of time and information. Risks Actual cost will only be known until the last package is awarded, so cost risk is medium. Because job is awarded by individual package, so does not has the main organisation to overall control the construction time. Therefore time risk is considering as medium risk. Project done by individual specialist contractors to reduce the design risk to low risk. Construction Management approach is suitable for experienced clients, fast track projects, complex building and not suitable for project requiring cost certainty. 3.4.4 Analysis of management contracting procurement route Management Contracting, in which the design is developed by the Employers consultants and construction commences before the design is complete. A Management Contractor is appointed early to let elements of work progressively as a series of trade or package contracts (called works packages). As with Construction Management, the final cost can only be determined when the last packaged has been let. Advantages Overall project duration shorter Client requires late design change easily due to contact awarded by different package Work packages let competitively Disadvantages Poor cost certainty, client will only know the final price till the last package been awarded. Need a good quality project team to manage the project Need a good quality brief to every works contractor, if not the case, contractor may not make client requirement. Risks Actual cost will only be known till the last package is awarded, so cost risk is medium. The total construction duration is a consequence of package selection. Therefore time risk is considering as medium risk. Project done by individual specialist contractors to reduce the design risk to low risk. Management contracting approach is suitable for experienced clients, fast track projects, complex building, and fairly large project. It is not suitable for project requiring cost certainty. Conclusion No procurement route is best suited in all circumstances. We can only base on the key elements and to select a most suitable procurement route. Time within planned schedule, cost certainty and quality of the building are the key elements we need to consider in this project. Both traditional and design and build can achieve clients objective of cost certainty. Management contracting, construction management and design and build can achieve clients objective of time within planned schedule. Management contracting, construction management and traditional can achieve clients objective of quality of building. Based on above analysis, out of 3 key elements we only can choose two most important elements as following:- Cost is the first consideration. Both management contracting and construction management procurement routes, the cost can only be known till the last package is awarded. But due to client concerns for cost overrun, they want to know the cost before project start. So both routes are not recommended. Time is the second consideration. Hotel must be re-opened on 1st April 2015. As only 12 months is given for phase 1 construction and the opening before the tourist season has a great impact on the hotel business, therefore traditional is not suitable for fast track construction. Design and build is well suited to warrant maximum price contracts and design and construction overlapping. This will involve considering return on capital investment, the likely benefits to operational efficiency or income flow. So we are not considering using traditional in this project. Quality of the building is the third consideration. It is generally felt in the construction industry that quality is the first thing to suffer in design and build contracts. However, the evidence does not support this. Quality of the building is the result of how we management the construction process. There is no correlation between procurement method and perceived quality of the product. After consideration, we will recommend design and build procurement route for this project. The appointed contractor is responsible for the design, documentation and construction of the project, based on the client project brief and requirements through lump sum cost. So the speed of construction is faster and the client will know the costs of the project earlier. Whether the quality of building can be achieved, it is depending on how well our project requirements have been defined and delivered. Project manager will be responsible for co-ordinated design and construction programme. This may considerably reduce revisions after contract award and minimise possible interferences. All team members must build up well communication channels, to solve the problem as soon as possible when construction is going on. Referencing John Murdoch and Will Hughes (2008), Construction Contract Law and Management, Fourth edition School of the Built Environment  © Herriot Watt University (2012), Procurement Contracts Task 2 Option A Discuss the liability of Alexander Contractors to the Employer for the additional costs that the Employer had to incur as a consequence of being required to employ a more expensive tenderer to carry out the construction project. Discuss the Clerk of Works power to issue a Direction as detailed in the given scenario and its implications on the loss and expenses incurred by the Contractor. Detail the possible claims with respect to the given scenario, the main facts that can be included in the claims and the contractual provisions available to substantiate the claims according to the JCT Standard Building Contract With Quantities 2005 Edition (JCT SBC05) Revision 2 2009. If you were the Contract Administrator prepare a report outlining your assessment of the Contractors claim including the process you have followed, the pertinent issues of the dispute and the contractual provisions relevant.

Silas Marner And Hard Times: Redemption Essay examples -- Silas marner

Silas Marner And Hard Times: Redemption The discussion will take place first in Silas Marner novel. It is taken to be first since it needs full concentration of the reader. Two characters are going to be in â€Å"redemption† and â€Å"re-generation†, in their concepts and beliefs in life. The main character of the novel, which the plot builds on, is â€Å"Silas Marner†. His penance is him living lonely and cut off from the world for 15 years, till he finds Eppie. Eppie, is like the fairy genie, which will be the cause of his â€Å"re-generation†. Silas’s redemption is evoked, when he takes Eppie the little child and raises her. By doing that, he was attaching him self to his passion, and re-gaining trust in kinship and emotions. The following quotation support the point mentioned: For Silas, ignorant and confused as he is, moves, even in his passion for gold, on a more intense and heroic emotional plane than the villagers†¦ [Austen, Henry.226] The quotation mentioned earlier will be explained with more details. Silas love of money was replaced by Eppie’s love. It is only a symbol to the replacement of materialism and loss of faith to human kinship and trust in a new religion based on love, not religious myths and supernatural elements. Eppie is the message for Silas and the reader: The ‘message’ the child brings is the all-importance of natural human affections, and Silas is receptive because his affection has survived the fifteen years of isolation. [Carroll, David.197] It cannot be said that Silas is a villain character, or else he would not have changed. He was in loss, when the lot that should have announced him not guilty, gave an opposite answer. This incident happened in Lantern Yard; he was then a part of a religious group. He was accused of stealing the dead man, who he was looking after that night. Their custom is to draw lot, so that God show them the right answer. It came negative; he lost faith in man and God as a result to this incident. When he moves to live in Raveloe, he worships money. He stay lonely for fifteen years; it can be said that it is his penance for losing faith in human kind, and disbelieving in a righteous â€Å"mysterious Power†. The penance ends, and the â€Å"re-generation† start with Eppie’s appearance in his life. She makes him trust again humans, and trust a new believe in a new God he never knew. Another main character, wh... ... man. â€Å"And to nothing else.†Ã¢â‚¬â„¢ [Hard Times. Ch.8] Mr.Grandgrind character, however, is not villain. He takes Sissy to love with him, to educate her, when he knows her father flee. He is deep inside a gentle person, and a loving father. Maybe his love, in a way blinded him to see the truth of his teaching to his children. That is why his redemption evokes bitterly, and he decides then to make â€Å"his facts and figures subservient to Faith, Hope and Charity.†[Hard Times. Ch.9] In one way or another, this novel, as Silas Marner, calls for a universal theme of love and kinship. Life cannot be based on reason, and materialism. It can be based on kindness and friendship. To have the mind and heart in peace. Works Cited: Austen, Henry. A Qualified Redemption of Ordinary and Fallible Humanity. 1970. 225,229,230. Carroll, David. Reversing the Oracles of Religion. 1967. 197,198,199. Dickens, Charles. Hard Times: An Authority Text, Background, Sources, And Contemporary Reactions Criticism. NewYork: W.W. Norton & Company. 2,1990. Ch.1: 1, ch.7: 203, ch.8: 210 & 211, ch.9: 218. Eliot, George. Silas Marner. London: Penguin Books. 1996. Ch.8: 66, ch.14: 130 Internet Sources.

A Kantian Interpretation of Demonstrative Reference :: Philosophy Philosophical Kant Essays

A Kantian Interpretation of Demonstrative Reference ABSTRACT: According to Kant, we refer to what is out there in the world by performing a demonstrative act, like pointing at an object with a finger. A Kantian mode of demonstrative reference is characterized by the existence of a real, 2-placed affective relation between an intuiting subject and the referent. Parsons suggests that Kantian intuition is both singular and immediate, and immediacy demands an object of intuition to be present, a condition clearly satisfied by objects within our immediate perceptual field. But since we do not have an immediate relation with remote objects, the scope of our demonstrative reference is severely restricted by intuitional immediacy. I wish to develop a global Kantian intuition in order to extend the scope of demonstrative reference. Kant's ontology of space entails that the global representability of space be given to an intuiting subject as a form of intuition. According to Melnick, Kantian intuition is a kinematic operation which involves dir ecting attention and moving about. To make contact with the world, the subject must move away from its locale: although a spatially remote object (W) is not immediately present, we can shift our location by taking a path such that W will become so. Once we are close enough to be affected by W, we will be able to point at W and say "This." Thus, the intuitive scope of demonstrative reference is globalized as we shift our location. I A. The Semantic Content of "This" It has been suggested that Kantian intuition is analogous to the demonstrative term "This." According to Sellars, "to intuit is to represent a this." The demonstrative "This" provides a semantic model for Kantian intuition, but with some restriction. We can certainly apply the demonstrative "This" to individual items which are not proper objects of intuition, e.g., "This theory," "This thought," or "This proposition." The singularity of "This" is insufficient to characterize Kantian intuition. Since space and time are the forms of intuition, an intuitable object must have a spatio-temporal location. Hence, the demonstrative "This" is a semantic model for Kantian intuition only if it is "spatio-temporized." We can spatio-temporize "This" by performing a demonstrative act. The type of a demonstrative act can be characterized by a "2-placed de re ostension" as suggested by Howell. The function of a de re ostension is to indicate the presence of an object in our perceptual field. Pointing at an object with a finger is an example of a 2-placed de re ostension par excellence.

John Ronald Reuel Tolkiens Accomplishments Essay -- john tolkien, the

A man that once incorporated the ideas and viewpoints of past events such as WWII and the renowned epic of Beowulf, has impacted many in his works as an author. All of which, political views, personal experiences, and opinions in events within history were all included. He had an imagination like which of Joanne Rowling, the author of the â€Å"Harry Potter† series, or George R. R. Martin, the author of â€Å"A Game of Thrones†. His style of writing was more of an interpretation of his mind than just pure fantasy. His books were to tell a story, informing while also generating interest. He was also Rawlinson and Bosworth Professor of Anglo-Saxon at Oxford University, as well as Merton Professor of English Language and Literature there. He was born in Bloemfontein, Orange Free State, and was Commander of the Order of the British Empire. John Ronald Reuel Tolkien was an English writer, poet, philologist, and university professor. Tolkien, with his books â€Å"The Lord of the Rings† Trilogy and â€Å"The Hobbit† and many other stories, was definitely a very influential British author. Americans aspire t...

Penfolds Grange Brand Prism

It was released in 1951 and kept it position for more than 50 years. But in 2009, Pinfold's launched a special bottle, it was considered as a wrong action of it because that reduced the value of Grange. That is the reason our marketing plan is revitalization Grange, which will be launched in 2014. Before making a detail MIMIC plan, I will create the brand identity for Pinfold's Grange relying on the brand identity prism of Seafarer (2008). ‘Brand identity prism' is a diagrammatically analysis to identify one brand which is presented by a hexagonal prism.It illustrates that brand identify has six facets which are Physique, Personality, Culture, Relationship, Reflection and Self-image. Fanfold Grange is a vintage wine which is recognizable with a strong, distinctive, individual style record for cellaring performance. It is seen as an authentic voice of Australian fine wine and the strength of Pinfold's winemaking culture and heritage. A brand has physique, according Keller, combi nes of either salient objective features (brand awareness) or emerging ones. Physique is not only backbone of brand but also its tangible added value.It may include product features, brand attributes and benefits. Simply, brand physique are basic things relying on it, customer can recognize and aware of the brand. The Pinfold's Grange displays unique character and style and reflects the essence of Pinfold's winemaking philosophy and provenance. It utilizes fully-ripe, intensely-favored and textured Shirrs grapes. It has an interesting history, an unbroken line of production since the very first vintage, consistent quality in each vintage, worldwide claim, longevity and limited production.Pinfold's Grange is still loyal with the dark color, the design is quite simple and original but elegant with the sign of Pinfold's which is the red Pinfold's signature. Two main colors are white and red of the label which is not only for Grange but also or all lines of Pinfold's and the early Grang e label looked like a postage stamp – an attractive one. Although Pinfold's is famous with many kinds of wine lines, Grange is still Australia's most famous red wine regarded as Australia icon which most people have heard of or at least in passing. It was released in 1951 and kept it position for more than 50 years.This is a wonderfully opulent and a magic vintage. The Grange style is the original and most powerful expression of Pinfold's multinational, multi- district, blending philosophy. Pinfold's are the masters at understanding the power f an iconic sub-brand delivering a positive halo over the full brand range. Every year when the new vintage is released it becomes a media event of significant proportions. Pinfold's Grange once again graced the prestigious Top 100 list of the US magazine ‘Wine Spectator', having already been named in their Millennium edition as one of the ‘Top 100 wines' of the 20th century.Granges have won 111 gold medals in shows, 63 silve rs and 33 bronzes, 26 trophies and six championship awards, maybe seven or eight now. There are three Jimmy Watson trophies, in 1964, 1966 and 1968. All of these things make Grange's reputation that every people can recall about it whenever they heard about it and it will be long lasting over the years. A brand has a personality. Personality is about what kind of person Grange would be if it were human including character and attitude. The human personality traits that are relevant for Pinfold's Grange which are sophisticated, classic, elegant and reliable.Pinfold's Grange is truly a unique brand from the first day it was released until now. A brand is a culture which takes a holistic view of the organization, its origins and the value it stands for. Every brand should have its own culture which is not only a concrete representation but also a means of communication and it is no doubt that Pinfold's Grange really did it. Grange is the product of Australian culture regarded as the pr ide of Australian about one of the most famous wine in the world.If Frenchman is proud of their Champagne, to Australians, that is Grange-the Australia's icon. Grange is not Just a symbol of luxury red wine in Australia, it is Australian image in the international wine market. Pinfold's and Grange in particular is always representative of Australia now and in the future. Limited production and Just lease in a period of time also make the culture of Grange. The Grange fruit is from particular area, here is the grapes from Grange vineyard at Magical, South Australia. This is also a factor that makes Grange become special and have its own culture.Because Pinfold's Grange is known as a luxury red wine line, the cultural facet is more meaningful in differentiating its brand which refers to its fundamental ideals and to its sets of values. A brand is a relationship: the strength of the relationship between the brand and customer. The Wall Street Journal has even published a DOD Jones Gran ge Index; the accompanying text was, ‘Wine lovers remember their first Grange the way they remember their first kiss! ‘. Pinfold's' advertisements carry the slogan â€Å"To those who do things for love not money' and it's also adapted to Grange.The relationship between Pinfold's Grange and its customers are trust, consistent, dependability and exclusiveness. This is reflected by the loyalty of customers to their favorite wine brand. Grange was first released in 1951, but until now it is still the most famous wine and attract amount of number wine lovers who are willing wait for its new line ear by year despite the price rises and supply tensions, even promote this brand among others. It means that Fanfold Grange has built the trust and strong consistent in its customers' mind by its quality and reputation themselves.Although Grange was launched in the market for more than five decades, it still has strong sales. The relationship between Pinfold's Grange and its customer s is also stronger because Pinfold's always envelop its users with the image they want to signal to their social surroundings. A brand is a customer reflection. When mentioning about brand reflection, it is about he customer should be reflected as he or she wishes to be seen as a result of using a brand. Pinfold's Grange is the sort of wine language for people who have deep pockets need to hear.Target segment of Pinfold's is the customers who fall in medium and high disposable income, general from business background, have an average age of 35 plus, and are very loyal to a brand and aware of the wines in the market. In addition, these customers demand high quality wines with taste and texture. That is the reason why prestige, discerning and high social status are the thoughts of others to Grange lovers when they drink this wine. In addition, person who drinks Pinfold's wine seems to be successful and looks like enjoying her/his successful life.A brand speaks to our self-image. Diffe rent from reflection which is how others see the brand's users, self-image is the feeling of users themselves when they use the brand. Pinfold's lovers in general and Grange in particular, feel confident and sophisticated when they drink this wine due to they are enjoying one of the most luxury and the highest quality in the world. Moreover, they feel special because we all know that with its luxurious and high-cost wine label, Pinfold's Grange would push their grandmothers over for.And â€Å"it's clearly cemented itself as a gift worthy of someone who's Just been elected premier of Australia's most populous state†. A customer might see himself fabulous and capable of drinking Pinfold's Grange. Customers wish to display themselves that they are a part of community in which people have social approval, they are elegant, sophisticated and successful when they choose Pinfold's Grange. In conclusion, this brand identity prism is a helpful tool in positioning Pinfold's Grange in t he wine market at the current time which help our group come up with a MIMIC plan for the release event of Grange in next October.

Memo for ABC Complete Kitchens Inc Essay

â€Å"Great organizations demand a high level of commitment by the people involved†- Bill Gates. Introduction Having the right man for the right job is imperative for corporate success. The person that installs the cabinetry for ABC Inc. is probably not the same person you want managing the financial responsibilities and obligations. Employees of ABC Complete Kitchens Inc. encompass a similar work ethic, professionalism and accountability however; their skills vary and need to be accommodated suitably within the company. Maintaining this level of expectation is imperative to achieve organizational success. Maturity, health, financial stability and the ability to compensate accordingly to current and long term fiscal challenges is the responsibility of the financial manager and within this organization or for ABC Inc. the Chief Financial Officer (CFO). The CFO assesses, directs, monitors, controls, develops strategies, plans for current and long term financial goals and most importantly determines the organizations investment decisions. The CFO and/or financial manager must â€Å"weigh the costs and benefits of all investments and projects and decide which of them qualify as good uses of the money† (Northcentral University, 2011. 7; 709). This is money invested by others as well as yourselves within this company. There are three main tasks financial managers are responsible for beyond applying management  standards to financial capital or income of this conglomerate. These consist of; making (preferably good) investment decisions, financial decisions and managing the company’s cash flow on a day to day and a long term basis. In order to stand behind these investment decisions, it is imperative to understand the terminology and processes within the financial systems development. Assets Assets are items of ownership that can be converted into cash or have an exchange value. They are investments this company has made. From an accounting point of view, assets can be divided further into two categories, current and long-term assets. Current assets are cash or other liquid items that can be turned into cash within one year. Marketable securities are short term, low risk investments such as, the current stock you hold and what it is worth or can be sold at. Accounts receivable are debts owed to this company by consumers for products and services provided already on credit. Inventories are assets comprised of raw materials such as cabinetry, sinks, and appliances including kitchens being currently installed that ABC Inc. still owns. There are other current assets that we will view on our balance sheet later on and they are mostly prepaid expenses and deferred assets as well as expenditures for future costs such as insurance, rent and interest. Intangible assets have no physical existence. These can include intellectual property or employees who attain knowledge and skill (NCU, 2011. 7:13). If the employee leaves to go to another organization, this is considered an intangible asset. Perception of the company within the community is important. Take for example the communities perception of the company. Wal-Mart and most recently Target with their credit card theft issue experienced intangible assets. Copyrights, patents and goodwill are also intangible assets. â€Å"Recently, I was asked if I was going to fire an employee who made a mistake that cost the company $600,000. No, I replied, I just spent $600,000 training him. Why would I want somebody to hire his experience?†-Thomas J. Watson (founder of IBM). Liabilities A liability is an obligation to creditors, an entity arising from past transactions, where the settlement can result in the transfer of assets,  services or other yielding of benefits in the future. They include any type of borrowing from persons or banks for improving on a business or increasing personal income. Liabilities of this company are duties or responsibilities that require settlement by future use of assets at or by a specific date, over a short or long time period or possibly on demand. Liabilities are categorized as current and long-term classification. Classifying liabilities as either current or long term will assist ABC Inc’s CFO assess if the risk of these liabilities will involve disbursement of cash or further company assets in the near or distant future. A current liability will be satisfied within one year. Diving deeper into the definition of current liabilities, a company also identifies them as debts that are expected to be taken care of with current assets or with the use of other current liabilities. Accounts payable are considered the total sum of monies or obligations owed to purveyors for goods and/or services purchased with credit. When accounts payable are paid off, it represents a negative cash flow for the company. Short-term debt otherwise known as notes payable is the reimbursement that will occur within the next year to satisfy a debt. Items that are known monies of the company that have not been paid such as the salary for employees or taxes and deferred or unearned profit that has been received for products that have not been distributed are classified within the current liability category (NCU, 2011. 7:23-24). Long-term liabilities are debts payable over a longer period of time and unlike current liabilities, extend beyond one year. Examples of these are long-term debts, a capitol lease and deferred taxes. Long-term debt involves the obligation of our company to compensate our providers for a period of time that extends beyond one year. Currently, ABC Inc’s long-term debt consists of the construction of buildings overseas as well as most of our products utilized in the assembly of the kitchens. A capitol lease is a contract that requires this organization to make scheduled payments in exchange for the use of a certain asset. An agreement is made between ABC Inc. and another proprietor to compensate for use of things such as equipment, the plant or property. ABC Inc. needs to bear this risk and act as if it is owned as a company asset. Deferred taxes are taxes this company owes but has yet to pay. They appear as a liability because eventually they will be paid for however currently the company has exceeded its financial  income. Owners Equity or Shareholders Equity Owners or shareholders equity is the ownerships interest in a corporation in the form of common or preferred stock. This amount is calculated and identified as shareholders equity, net worth or book value (Averkamp, 2013). The equity a company has is determined by taking the total assets and subtracting the total liabilities. Equity is the quantity of ABC Inc’s assets that you as shareholders own, as opposed to what the company borrowed. Owner’s equity is also classified as net worth or net assets; it’s your interest as owners in this company. Equity can be considered as the calculation of a company’s money that is left over if an asset were converted to cash and all of the current and long-term liabilities against it are paid. Equity is the stock this company and you as individuals possess, it is the value of the assets that you the proprietor actually own. Assets are equal to equity plus liabilities, thus indicating how much of the company’s asset s belong to or are owned and by whom. The Balance Sheet The balance or statement of financial position lists the company’s assets and liabilities, providing a model of the corporation’s financial position at any given time. The balance sheet summarizes the remainder of all the assets, liabilities and overall worth of a company’s accounts as of a specific date, usually the last day of the accounting period or the last day of the quarter or fiscal year (Thomsett, 2011). The fundamental accounting equation is; the sum of all asset account balances is equal to the sum of liabilities plus net worth accounts. It can at times be utilized and analyzed as an estimate of the liquidation worth of the corporation, aiding in foreseeing the value that would be left if the assets were bought and liabilities remunerated. A balance sheet must provide a fair and valid view of an organization’s state of affairs as well as abiding by the provisions of GAAP in its preparation. A balance sheet states: What assets the company owns How assets are paid for What the company owes or what they are liable for Amount left after satisfying their debts Balance Sheet Analysis and Current Ratio Analyzing the balance sheet assesses the company’s value, control and short term cash needs. The balance sheet is a quantitative summary of a company’s financial situation or condition at a specific point in time, including but not limited to assets, liabilities and net worth. The first part of a balance sheet shows all the productive assets a company owns, and the second part shows all the financing procedures, the liabilities and the shareholders equity. This is better seen from the table demonstrated on the next page. The asset accounts are added together, providing the total amount of the corporation’s properties prior to being decreased by debts and obligations. The balance sheet is comprised of assets and liabilities, each with similar sub-groups providing a final explanation of the balance sheet subsection for reference. The total of all liabilities plus net worth accounts is always equal to the total of all assets, WITHOUT EXCEPTION! â€Å"How is the balance accomplished? The sum of liabilities and net worth is always equal to the value of all asset accounts because of double-entry bookkeeping. Every entry has a debit and a credit and these are equal in value. They may also be thought of as a plus and a minus. At any time, the sum of all accounts in the corporate books will add up to zero, because debits and credits offset one another â€Å"(Thomsett, 2013). It is important to remember that creditors often compare a company’s current assets and current liabilities to evaluate whether or not the company has adequate working capital to endure their short-term financial needs. This comparison can be summarized in the company’s current ratio. The current ratio is the percentage of current assets in relation to their current liabilities. A higher current ratio gives the implication of the company experiencing less risk of a cash deficit in the near future (NCU, 2011. 7:727). The Income Statement The income statement shows the company’s net income or profitability during a specific period of time. The income statement can also be referred to as the profit and loss, or â€Å"P&L† statement, and the net income is also referred to as the company’s earnings (NCU, 2011). The income statement is based on the accounting equation that; income equals revenue minus expenses which in turn illustrates the value of the owner’s equity as increasing or decreasing. The income statement analysis explains how the profitability of  the company relates to the company’s shares. Different ratios are used providing information on ABC Inc’s operation and worth (NCU, 2011). Conclusion This leaves us now analyzing not only the national but also the international fiscal aspects of ABC Complete Kitchens Incorporated. Generating sales overseas is taking this company to new heights within the business world. The income statement or statement of financial performance catalogs the company’s revenues and expenses. It is putting our name on the map while increasing profit, employment opportunities and as the Board of Directors; you are responsible for maintaining this stature. This position is not only exciting, it is manageable as well. As a project manager I foresee significant advancement within all of the departments. If everyone involved collaborates cohesively, communicates respectfully and complies with ABC Complete Kitchen Incorporated’s mission and vision, the finality will be a company that ultimately produces an exceptional product with complete customer and corporate satisfaction. References Averkamp, H. (2013). What is owners equity? Accounting Coach, LLC. Fort Atkinson, WI Retrieved from: http://www.accountingcoach.com/privacy-policy (2011). SKS 5000- Business strategies for organizational effectiveness within the global perspective. Pearson Learning Solutions ISBN: 9780558870447 (2013). List of key accounting terms and definitions. InvestorGuide Staff. Retrieved from: http://www.investorguide.com/article/13789/list-of-key-accounting- terms-and-definitions/ Thomsett, M., C. (2013). The balance sheet. Getting Started in Stock Investing and Trading Retrieved from: http://www.investorguide.com/article/12689/the-balance-sheet-ws/