Theme of Tradition in The Lottery by Shirley Jackson Essay

The Lottery by Shirley Jackson Americans day after day live much of their lives following time-honored traditions that are passed down from one generation to another. From simple everyday cooking and raising children, to holidays and other family rituals, tradition plays a significant role on how they go by there everyday lives. In Shirley Jacksons short story, The Lottery, the citizens of a small farming town follow one such tradition. A point is made regarding human nature in relation to tradition. The story begins on a beautiful summer afternoon. The towns citizens are eager, gathering in the town square in order to take part in the yearly lottery. With the story focused around one particular family, the Hutchinsons, who†¦show more content†¦A symbol of the lotterys ongoing legacy, the same box has been used for years. It was believed to be made from scraps of the original black box which fell apart through the course of its use. When the citizens are brought the idea that the box should be ch anged, the whole thing was let to pass. Mr. Summers, the towns lottery official, spoke frequently about making a new box, but no one liked to upset even as much as tradition as was represented by the black box. (Jackson 422) This illustrates the people are blind to the idea of even tampering with their sacred box. They have grown with the tradition and find discomfort in the idea of change. Every year, after the lottery, Mr. Summers began talking about a new box, but every year the subject was allowed to fade off without anythings being done. (Jackson 422) With the keyword allowed, it illustrates the peoples reaction by ignorance. Every year the suggestion is made, and every year the suggestion is purposely disregarded for the sake that their tradition be unchanged. There is a sense that should the box be changed, so should the lottery and its purpose. Some places already quit lotteries, Mrs. Adams said. Nothing but trouble in that, Old Man Warner said stoutly, Pack of youn g fools. (Jackson 425) This illustrates the beliefs of a majority. Old Man Warner being the oldest man in the town was looked uponShow MoreRelatedAnalysis of The Lottery by Shirley Jackson993 Words   |  4 PagesSpanish author, When we blindly adopt a religion, a political system, a literary dogma, we become automatons. We cease to grow. Shirley Jackson was born in 1919 in San Francisco, California to Leslie and Geraldine Jackson. She is most well known for her short story titled â€Å"The Lottery† which was first published in The New Yorker to overwhelming and mixed reviews. The lottery, as portrayed in the short story, is a religious, annual ceremony in the afternoon of June 27. This event is said to be olderRead MoreLiterary Elements in The Lottery, by Shirley Jackson1334 Words   |  6 Pagesthink it was innocent because of how they blindly followed a tradition? The short story, â€Å"The Lottery,† by Shirley Jackson communicates this theme by showing how the villagers participate in a lottery every year. In life, there are people who follow tradition because the have to, or they are used to following without question. The author, Shirley Jackson was born on December 14, 1916 in San Francisco, California. In 1937, Shirley Jackson attended Syracuse University where she began to write shortRead MoreLiterary Analysis Of The Lottery By Shirley Jackson910 Words   |  4 PagesLiterary Analysis of the Short Story â€Å"The Lottery† by Shirley Jackson Shirley Jackson explores the subject of tradition in her short story â€Å"The Lottery†. A short story is normally evaluated based on its ability to provide a satisfying and complete presentation of its characters and themes. Shirley describes a small village that engages in an annual tradition known as â€Å"the lottery†. Narrating the story from a third person point of view, Shirley uses symbolism, foreshadowing and suspense to illustrateRead MoreIgnornance of Tradition in The Lottery, by Shirley Jackson1014 Words   |  5 Pages Tradition, defined as the handing down of information, beliefs, and customs by word of mouth or by example from one generation to another without written instruction. (Tradition) Tradition is a core trait of humanity, from the time before recorded history to present, humanity has followed traditions or customs that have been passed down from generation to generation. More often than not communities all over the world blindly f ollow these practices with little regard to who startedRead MoreThe Lottery Literary Analysis1538 Words   |  7 Pageswarmth of a full-summer day; the flowers were blossoming profusely and the grass was richly green† (Jackson). In this first sentence of the The Lottery Shirley Jackson establishes a pleasant illusion, creating a sense of serenity. Jackson proceeds to mention that children begin to gather in the village, frolicing and conversing about school. The initial scene and satirically labeled title, The Lottery, provide a somewhat satisfying first impression to the reader. The introductory scene is eminent toRead MoreThe Unexpected Surprise of Violence1009 Words   |  5 Pagesvalued once risks are taken, but the outcome is never expected. Shirley Jackson, reader of witchcraft books, horrifies people with her perspective on the understanding of merciless rituals that kept communities at ease. Shirley Jackson develops her theme of unexpected violence in her short sto ry â€Å"The Lottery† through the use of irony, symbolism, and denouement. On a summer day in a small town in the short story, â€Å"The Lottery†, Jackson takes advantage of the peaceful environment and adds a convolutedRead MoreThe Lottery by Shirley Jackson Essay1410 Words   |  6 Pages â€Å"The lottery† ENGL 202: Literature and Composition Spring 2013 Turbian Style Thesis: Death is the main theme of both short stories and both authors portrayed this dark and dreary idea as a game the characters are playing. Outline: â€Å"The Lottery† by Shirley Jackson vs. â€Å"The Most Dangerous Game† by Richard Connell I. Introduction: a. Traditional acts and survival instincts is the key to win or lose the game of death b. Will one allow society or your own reasoning decided if oneRead MoreThe Lottery By Shirley Jackson873 Words   |  4 Pagesâ€Å"The Lottery† â€Å"The Lottery† was written in 1948 by Shirley Jackson. Mrs. Jackson, born in 1916, was known for her tales of horror and supernatural novels. She and her literary critic husband, Stanley Edgar Hyman lived in a little town called Bennington, Vermont. Mrs. Jackson was not accepted by the town. Her novels, especially â€Å"The Lottery†, revealed the dark side of human nature. Stephen King honored Shirley Jackson by dedicating his book Firestarter to her. â€Å"The Lottery† takes place on JuneRead MoreCompare And Contrast The Lottery By Shirley Jackson1012 Words   |  5 Pages Fiction Essay Young Goodman Brown vs. The Lottery Authors: Nathaniel Hawthrone and Shirley Jackson ENGL 102 Spring Zuidema October 16, 2017 Page Break Nyasia Midgette ENGL 102 October 9, 2017 Thesis Statement: The Lottery by Shirley Jackson and Young Goodman Brown by Nathaniel Hawthrone stories, Shirley Jackson encourages her readers to question their beliefs, actions, and the world by creating struggle. PageRead MoreSummary On The Allegory Of Shirley Jacksons The Lottery871 Words   |  4 Pages Shirley Jackson’s story â€Å"The Lottery† serves as an allegory regarding humankinds inherent to be cruel and society’s ability to inure to violence. The author’s use of a third-person dramatic narrative combined with strong themes, symbols and irony clearly supports the lesson Jackson was trying to portray. Jackson’s short story shows how easy it is to be hostile when a group of villagers with a herd mentality blindly follow an outdated tradition and that evil knows no boundaries. Jackson

The Consequences Of Global Warming - 1579 Words

The Consequences of Global Warming What does someone think of when the topic of global warming is presented? They might think of the earth warming, or the sun burning up, but do they think of the affects this issue has caused our Mother Earth or think about what they do on a day-to-day basis as being the prime contributor to this environmental problem? Do they realize or even worry about the next generation dying because of the various factors of global warming? Some may think of global warming as a tale or publicly over-rated, but what they do not realize is that global warming has become one of the top three environmental problems of the century. Some do not agree that humans are to blame, only nature going through its natural cycle. Although, scientists around the world are now beginning to have proof of this cause-and-effect we have placed on our planet which is beginning to answer the question of global warming being real. According to the United States Environmental Protection Agency, â€Å"The earth’s a verage temperature has risen by 1.4* over the past century, and it is projected to rise by another 2 to 11.5*F over the next hundred years. Small changes in temps of the planet can translate to large and potentially dangerous shifts in climate and weather† (â€Å"Climate Change: Basic Information†). Because of human activities, global warming has been created, which is the key component to habitat loss, extinction of species, unpredictable weather patterns, and the chance of moreShow MoreRelatedImminent Consequences Of Global Warming1700 Words   |  7 PagesImminent Consequences of Global Warming There is a dire divide between scientists and politicians in the world that has potential to seriously harm the entirety of the Earth. Nothing represents that divide as closely as the debate over climate change. In a NASA article describing global warming and authored by Holli Riebeek, it was found that an almost unanimous amount, 97%, of climate scientists believe that there is strong evidence to confirm global warming (Riebeek) Many world governments reflectRead MoreCauses And Consequences Of Global Warming2177 Words   |  9 PagesJainam Shah Professor Larry Menna SOIM-UB 125.007 04/03/2016 Causes and Consequences of Global Warming in California Fossil fuels, including coal, oil and natural gas, have facilitated global economic development by stimulating the industrial sector. Formed when organic matter gradually concentrates over the span of millions of years, fossil fuels constitute the world s primary source of energy. Upon extraction, they are processed in refineries to create invaluable rawRead MoreCauses And Consequences Of Global Warming1662 Words   |  7 PagesHow would you feel if you were the cause of Global warming? Unfortunately, science shows that is exactly the case. In a report in 2001, the Intergovernmental Panel on Climate Change stated, There is new and stronger evidence that most of the warming observed over the last 50 years is attributable to human activities†. Global warming comes as a direct result of the greenhouse effect- the trapping of the sun s warmth in a planet s lower atmosphere due to the greater transparency of the atmosphereRead MoreClimate Change Is The Consequence Of Global Warming1096 Words   |  5 Pagesrotted vegetation. Climate change has often been confused with global warming, which in fact has an opposite meaning. Climate change in truth is the consequence of global warming. This is because when the temperature increases, the additional energy modifies all the patterns of which humans are familiar with. It refers to â€Å"long-term change† in Earth’s climate which includes warming, cooling, and other changes besides temperature. Global warming is the temper ature increase assembled by adding the greenhouseRead MoreCurrent And Future Consequences Of Global Warming2373 Words   |  10 PagesBajunaid GLOBAL WARMING Current and Future Consequences of Global Warming 11/5/2014 Abdulrahman Al Shahri Deniz OÄŸuzer Isfan Satrya Global warming is defined as the continuing increase of global temperatures of the earth’s atmosphere and surface. This paper addresses the possible causes for this phenomenon, its effects on societal structure and policy, possible solutions, and the way going forward. GLOBAL WARMING Al Shahri, Oguzer, Satrya Current and Future Consequences of Global Warming NovemberRead MoreGlobal Warming: Contemporary Issues Companion1526 Words   |  7 Pages(IPCC), a group of scientific experts assembled by the United Nations, released a frightening report on the potential consequences of the climate phenomenon known as global warming. The panel found that the 1990s had been the warmest decade on record and predicted that temperatures will rise anywhere from 2.5 to 10.4 degrees around the world over the next century, causing changes to global weather patterns. Indeed, unusual and frequently destructive weather had been occurring around the globe: twenty-sevenRead MorePros and Cons: Global Warming Essay917 Words   |  4 PagesAlleged Global Warming has been a hot topic and been widely reported in the American media since the 1970s. In March 2014, TED, a nonprofit committed to expanding ideas with short talks, gave a powerful presentation of the alleged current consequences of Global Warming in Gavi n Schmidt’s (2014) talk: The emergent patterns of climate change. His claims are stark and he implores his audience to take the grave predictions of Global Warming seriously and not just write it off as insignificant. WhileRead MoreGlobal Warming And The Greenhouse Gases1720 Words   |  7 PagesMany people know that global warming is an issue in today’s world because news media and politicians always talk about global warming and the greenhouse gasses. It seems like an issue that is not going to go away, and it is going to stick around for some time. As early as in 2006, Al Gore, the former vice-president of the United States, said that the burning of the fossil fuels was one of the reasons that increased the amount of carbon dioxide, and he said that if carbon dioxide could melt the polarRead MoreGlobal Warming : Physics And Its Outcome On The World1528 Words   |  7 PagesGlobal Warming: Physics and Its Outcome on the World People complain about hot summers, and to cold of winters, why it would still be snowing during May in North East, Ohio. These temperature changes could all be a result of one thing, global warming. Global warming is a change in temperature due to gases and solutions humans put into the environment. The gases and solutions effect the natural gases in the environment that maintain the temperatures around the world. Although that is how global warmingRead MoreEnvironmental Risk Perception Paper1324 Words   |  6 Pages Environmental Risk Perception Paper Justin Yates Environmental Psychology June 17, 2014 Gerry Lloyd Environmental Risk Perception Paper As the earth continues to age, there are many harmful and lasting direct consequences that the earth and the human nature have endured. The earth as well as humans has to digest all the pollution, deforestation, changes in the environment, and the epic fails of humans trying to better the human life through technology and many projects

Problems, challenges, prospects and success (a case of malawian companies) free essay sample

Overall, probably the greatest benefit comes from the fact that a computerized accounting system can do the same thing as a manual system, but does them better1. Many software or accounting packages have been developed which can be used in various businesses, whether small or large. This project paper discusses the computerization of accounting functions and looks at the problems, challenges, prospects and success in selected two Malawian business organisations. 2. 0 INTRODUCTION Manufacturing and trading entities are important organs of the world’s economic dimension. Companies and other entities need to communicate to the employees and public and statutory administrative bodies about the transactions they perform which have financial implications. This need is precisely addressed by a language called accounting. Accounting is hence the language of business2. Until about one hundred years ago all accounting data was kept by being recorded manually in books. Nowadays although manual accounting system may be used (particularly by smaller organisations) most accounting data is recorded electronically and stored electronically using computers. We will write a custom essay sample on Problems, challenges, prospects and success (a case of malawian companies) or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Most businesses now use modern computerized accounting systems. It is worth noting that the benefits of using computerized accounting system vary from business to business with each one deriving different benefits. The decision by an organization to have computerized accounting system depends on the company’s need to have accurate , consistent and timely data in a variety of reporting formats3. This project paper will discuss the computerization of accounting functions in two selected organisations. The paper will discuss the theoretical aspects of computerization, the benefits and disadvantages of computerization, the determinant factors for computerization in the two organisations. The paper will also discuss critical issues on computerization of accounting functions relating to policy, legal framework, financing, hardware and staffing. Challenges and prospects of computerization will be discussed and recommendations will be made on computerization in general and the two companies in particular. The methodology used in the study is that questionnaires were administered to key staff in accounts and information technology departments in the two organisations. The responses to the questionnaires have formed the basis of this project paper. The organization also employs temporary staff and labourers especially during the period it is conducting the Government subsidy programme. The organization has a head office in Blantyre and it has three main depots which have warehouses in Blantyre Lilongwe and Mzuzu. SFFRFM has satellite depots through which it sells fertilizer through the country. The organization has computerized almost 70% of its accounting functions and uses Proteus SCO-Unix software. Some of its accounting functions like stocks, debtors and fixed assets are not yet computerized. Alliance One Tobacco (Malawi) Limited (Alliance One) was formed on 13th May 2005. Alliance One is one of the only two global independent publicly held leaf tobacco merchants. Alliance One primary business revolves around the selection, purchase, processing, storage, packing, shipping and sale of leaf tobacco. The tobaccos are used internationally in branded cigerettes. Alliance One is a multinational company. Alliance One consolidated entities employ approximately 4,400 persons excluding seasonal employees. Alliance One use SAP accounting software which is supported by ToPS and IFAS as subsidiary packages. All accounting functions of Alliance One are computerized. 3. Computerized accounting system uses computer software to process accounting data and information. The computerized accounting system follows the same process as the manual accounting system. This means that in the computerized accounting system there are same stages of input, processing and output as in the manual accounting system4. Manual accounting implies that employees perform the whole accounting cycle manually on a periodic basis: they calculate trial balances, journalize transactions, prepare financial statement reports and other routines. Of course it takes much time, resources and effort in large organisations. Computerized accounting implies that the only thing that employees do is recording transactions into the computer which processes other steps of accounting cycle automatically or by request5. Accounting is purely human invention, having no independent existence in nature. Hence, it cannot in any true sense have been discovered, but it must have been constructed by human minds to serve human needs. Meigs et al 19996 specified the basic functions of accounting systems, in developing information about the financial position of a business and the results of its operations; every accounting system performs the following basic transactions: 1. Interpret and record the effects of business transactions, 2. Classify the effects of similar transactions in a manner that permits determination of the various totals and subtotals useful to management and used in accounting reports, and 3. Summarize and communicate the information in the system to decision makers. Computers can be used in all aspects of the accounting system. When computers are used for some or all of accounting activities they can do everything that can be done with a manual system, but computers often do them faster, more accurately and more efficiently. The benefits which accrue to SFFRFM and Alliance One when using computerized accounting system are numerous. Some of the benefits are as follows: saving costs and money, the software in SFFRFM and Alliance One costed the organizations a lot of money and the organizations pay a licence annually. However despite these costs the overall effect of using Proteus and SAP accounting software has resulted in the saving of costs and money. As indicated the functions of SFFRFM are spread across the country, information is hence supposed to be sent daily by pony to head office for collating. These functions are however done online greatly reducing costs. This also leads to the benefit of saving time. This is unlike in manual system where the information is supposed to be sent to head to be recorded manually. This could take a lot of time, however this is done right at the depots saving time. Another aspect of time management is that the information in the two organisations is processed on time and targets are met. The two organisations are huge in size and transactions so processing the information using computerized accounting system saves time and man power unlike if it could have been done manually. In Alliance One the linkages SAP accounting system has with the other subsidiary packages means there is less manual intervention saving the users a lot of time. The other benefit is minimization of mathematical errors, the functions which are done manually in SFFRFM have a lot of mathematical errors which is unlike the case for functions done in Proteus. The other notable thing is that mistakes can easily be corrected in Proteus unlike in manual accounting system which is a tedious task. Generation of reports is automatic and instant, this becomes handy when preparing Board meetings which needs various reports at a short notice. Speed of data entry is another advantage, this can be carried out more quickly than in manual processing. The data to be entered in the software in SFFRFM relates to data from the whole country which is entered directly at depots. If the whole data would be gathered and entered manually at head office it would lead to a lot of time wastage. The other thing is that information is up to date as the accounting records are automatically updated. When Management request for information the information is instantly available, the information can be made available to other users like the Board, internal auditors, external auditors or Malawi Revenue Authority instantly. The other benefit which stood out from the two organisations for using computerized accounting software rather than manual accounting system is increased job satisfaction. Computerized accounting system is efficient as better use is made of resources and time, further the onscreen and printed data is legible and hence avoidance of errors which are caused by poor figures. Staff motivation is another benefit. Staffs in SFFRFM and Alliance One have been trained in Proteus and SAP accounting software on several occasions. The staffs are also constantly trained when the packages are being upgraded. The training makes the staff feel more motivated. Integrity of data is another advantage in Proteus and SAP accounting software, the data produced is accurate this is because there is less room for errors as only one accounting entry is needed for each transaction rather than two or three for a manual system. The use of Proteus and SAP accounting software has also lead to reduced staff frustration, especially Management who usually are now on top of the accounting systems leading to reduced stress levels. There are also several disadvantages as well of using computerized accounting software. When the Proteus package was first introduced in SFFRFM it came with several technical problems. The technical problems had to be rectified using the local technical support, Burco Electronics. Some of these problems which arose due to bad programming and inappropriate software subsist to date. SAP accounting software is also poorly programmed in that it does not have all the features needed. The other disadvantage is power blackouts, when there is a power blackout some entries could hang. Fortunately the computers are connected to Uninterrupted Power Supply (UPS) which allow any entries which have hang to be saved for later correction. The computerized accounting system for the two organization are also prone to hackers and viruses, this can arise in case of poor controls. The hackers can access the accounting system without permission and enter data or delete accounting files. This is however safeguarded by having an anti-virus installed which is upgraded by the technical support team of Burco Electronics in case of SFFRFM from time to time. Proteus and SAP accounting package are dynamic, they keep on changing, the systems are hence costly as they require constant upgrading. Staff need to be constantly trained as well so as to effectively manage and use the systems. Some of the benefits of computerization bring problems of their own. The extraction of too many various reports that could not be achieved under a manual system can also lead to information overload as decision makers suddenly find they have too much information for them to fully understand and apply. The reports and information extracted from a computer can only be as good as the data placed into it – the well-known â€Å"garbage in, garbage out† situation. If the full benefits of computerization are to be enjoyed, regular checks need to be made to ensure that the data input is accurate and timely7. The other disadvantage is that of computer fraud if proper levels of control are not properly instituted. The good thing about Proteus and SAP is that both packages have different levels of control depending on seniority in the organization hierarchy. The need to computerize accounting functions in SFFRFM and Alliance One was due to several factors. In order to stay on top the two organisations have to analyse the performance of all organizational cells and discover all the deviations from the plan, their causes and finally the organisations’ management has to take corresponding measures to avoid such deviations in the future. To that end management needs financial and accurate information for making decisions. The information need to be availed to management with speed. Using that information management is able to identify and solve problems in the two organisations. The information to be availed to management need to be easily available and the reports need to take various forms which will enable management to make good, right and timely decisions for the organisations. The two organisations are required to reveal certain financial and management reports to the government and public users, in that regard management need to fulfill such difficult reporting requirements and provide financial information in formats required by their governing bodies such as Malawi Revenue Authority and the Board. As already alluded to, the use of computerized accounting system in the two organisations save money and costs. Management of the two organisations need to be more cost effective and this requires them to do more with less in terms of time and resources. 6. 0 DETERMINANT FACTORS FOR COMPUTERIZATION The main aim of computerized accounting system is to perform the processing stage electronically, much more quickly, consistently and accurately than if it were done manually8. The factors which were considered by the two organisations when buying Proteus and SAP accounting software respectively were several. The needs of the two organization were the main consideration to buy the software. Proteus software is used mostly in warehousing and distribution and suitable for operations which are spread over a large area i. e. the whole country. SAP accounting software was chosen by Alliance One Head Office in the United States of America. SAP is a global package hence all users have access to global support. The other consideration was scalability especially for Proteus. Proteus has the ability to meet future financial accounting needs of the organization as the organization grows. Proteus package has been upgraded by the organization on several occasions to meet emerging business needs. The other factor which was considered was the technical support for the software. Proteus has the support from local software suppliers Burco Electronics. SAP accounting system is supported in many countries as well as it is a global package. The support has also taken the form of training in that each and every time Proteus package changes or is upgraded, the technical support team conducts training in the organization. Proteus and SAP accounting software are user friendly. Further Proteus is able to interact with other packages like Excel. SAP accounting software is able to interact with Excel and other subsidiary packages namely ToPS and IFAS. The software used by the two organisations has features which the organisations need. Some features will be needed to be added to Proteus software like stocks, fixed assets and debtors modules. These modules will have to be added because they are now needed by the organization. The SAP accounting package does not have all the required features, there will hence need to upgrade the package with the needed features in the future. The other factor which was considered in determining the software to use in the organizations was accountants interface. The accountants were consulted when buying the software like Proteus. Several dealers came to the premises at SFFRFM to do demonstrations of the accounting packages and the accountants were present during the demonstrations. The subsidiary packages for Alliance One, ToPS and IFAS were bought after consulting the accountants so as to supplement the main accounting package SAP. The availability of qualified staff to operate the accounting software in the two organisations was also considered before buying the software. A special Data Entry Clerk was recruited in SFFRFM to handle Proteus. The duties of the Data Entry Clerk also include training other staff in the use of the package and offering first hand technical support if there is a problem. A review of the hardware requirements for the software was conducted in the two organisations. Enough hardware with special features to handle the accounting software were bought. As already stated Proteus requires to be upgraded, this will need additional hardware to be used by staff who will be dealing with the added modules. Apart from the factors considered mentioned above, there were also several numerous factors which were considered before buying the software like the actual cost of the software, the size, language and consideration to buy major brands. The two organisations also shopped around to look for a supplier who can offer the best value of money for the chosen software. The two organisations have written ICT policy documents which regulate the usage of the accounting software. The policies restrict among other things downloading of software from the internet which can corrupt the accounting package. The policies also deal with levels of approval and access to the accounting package. The use of the accounting software to perpetrate fraud is prohibited. The policies also restrict unauthorized access to accounting information and modifying of its contents. Legal Framework Certain functions that are illegal are prohibited to be carried using the software or organisation’s computers. Deliberate and serious breach of the policy statement will lead to disciplinary measures which may include the offender being denied to computing facilities, termination of service or legal action. Financing Proteus and SAP accounting software requires that a licence fee be paid annually to enable users access the systems. If the licence has expired it may be difficult to run the software. Both accounting packages are dynamic and changes frequently requiring upgrades. The upgrading of the accounting software requires the payment of extra money. When the package needs extra features, such additional modules are bought using money and this can be quite costly. Hardware Hardware to be used for the software is bought from reliable sources to ensure compatibility and uniformity with the package. Installing of software on organisation’s hardware is also restricted as such software may corrupt the accounting software. Use of hardware for leisure or personal purposes like accessing internet, sending and receiving personal mail, playing games etc is monitored and controlled to avoid abuse. The staff are also required to care for hardware equipment assigned to them for their day to day work. The care include not to take food or drink whilst using hardware, not to re-arrange how equipment is plugged, switching off computers when not in use etc. Staffing Computerization of accounting functions results in efficiency and less manual intervention; it enables certain functions to be done by fewer people. When Proteus was introduced in SFFRFM it led to reduction of staff in accounts, the excess staff were assigned other duties leading to more efficiency. An extra person was recruited in accounts, a Data Entry Clerk, to operate the Proteus accounting package. 8. 0 CHALLENGES AND PROSPECT The introduction of Proteus and SAP accounting software in SFFRFM and Alliance One was a positive move with lots of benefits and advantages as already discussed. However the introduction of the accounting packages has its own challenges and limitations. Some of the challenges include that the flexibility of the staff in using accounting software poses a big problem. Most of the staff especially in SFFRFM are not well versed with computers, the staff were employed a long time ago when the organization was starting and do not have an indepth knowledge of information technology. There was also great resistance to change when the system was being introduced in SFFRFM due to the caliber of staff. The other challenge is the frequent power blackouts experienced especially in Malawi. The two organizations have Uninterrupted Power Supply (UPS) which enable staff to continue working for a limited time when there is a power blackout. Proteus and SAP accounting package are advanced and are not easily corrupted when there is a blackout. The packages are also able to save the entries before the computer switches off. The other challenge experienced especially with SAP accounting software is that it does not have all the required features. The system does not meet all the needs of the organization. All Alliance One entities use the same package which is interlinked, this means that there is strict control especially on access to certain information for fear of hackers or unauthorized usage. The packages are also very costly since they need constant upgrade which requires money. The users need to frequently go for training as well which is costly. The most notable prospect of Proteus computerized accounting software is the scalability. The software can be upgraded based on the requirements of the business, there is currently a need to upgrade the software to include stocks, fixed assets and debtors module. 9. 0 ACTUAL FINDINGS IN SFFRFM AND ALLIANCE ONE SFFRFM accounting system is partially computerized. The accounting package used in SFFRFM is Proteus SCO-Unix. The other accounting functions like stocks, debtors and fixed assets are not yet computerized. All in all about 70% of the accounting functions in SFFRFM are computerized. Proteus accounting software was chosen because of its flexibility in terms of warehousing and distribution. SFFRFM has got warehouses which are used to keep fertilizer. The operations of SFFRFM are spread across the whole country, the system can also be run on a wide area network online. The most direct benefit of Proteus to SFFRFM is that it is easy to follow transactions. Adjustments can also be done easily in Proteus, this is unlike in the manual system where to do adjustments is pretty tedious. The computerized accounting system also reduces costs of running business in the organization. In a manual system documents are supposed to be sent from the whole country to head office to be keyed in. This does not happen in Proteus as data entries are made right at the depots. The big disadvantage of Proteus is the cost of running the software, the software needs regular upgrading. The upgrading is costly and it also comes with staff training costs. SFFRFM intends to upgrade the software. This poses a challenge as at the moment the software is not being fully utilized, only 50% of the functions of the software are in use. The first step before upgrading is to make sure that the modules available are being fully utilized to avoid creating confusion. In conclusion there is big difference in terms of accuracy, speed and efficiency between the functions that are manual in SFFRFM and those that are computerized. Manual accounting system is tedious and time consuming due to the magnitude of the organization and the sheer volume of transactions. Alliance One accounting system is fully computerized. All accounting functions in Alliance one are computerized. The accounting package used is SAP accounting software, there are also subsidiary packages which are used locally namely ToPS and IFAS. SAP accounting software was chosen by Alliance One Head Office in the United States and is being used by all its entities throughout the world. The main benefits of using the package is that the users have access to global support. SAP accounting also easily interacts with other software like Excel and its two subsidiary packages and there is virtually minimal manual intervention. The main disadvantage of using SAP accounting software is that all Alliance One entities throughout the world are linked and because of this the system can be slow. As some functions are controlled from head office, other people do not have access to certain functionalities. The package does not have all the required features. Alliance One accounting functions have never been manual. It is not possible to have a manual accounting system in Alliance One due to the sheer volume of transactions and also the fact that it is a multinational company spread across the world. Just like Proteus, SAP accounting system is dynamic and changes with time and hence it requires constant upgrading. The system requires extensive staff training because it is complex and is frequently upgraded. All this can be costly. 10. 0 CONCLUSION Accounting is an important part of every business. Accounting is the language of business which is accepted in all developed and developing countries. All features in a manual accounting system such as profit and loss accounts, balance sheets, cash flow statements and management information can be replicated in a computerized accounting system which not only does them quicker, more accurately and 100 percent consistently, but can also do them more frequently and do other things as well. The main aim of computerized accounting system is to perform the processing stage electronically, much more quickly, consistently and accurately than if it were done manually. Both managers and accountants need to appreciate that the use of manual accounting systems is inadequate when it comes to production of timely reports, accurate and reliable accounting information. 11. 0 RECOMMENDATIONS There are various recommendations which can be made following our discussion in the project paper relating to accounting software in general and the two organisations in particular. It is recommended that SFFRFM fully computerizes its accounting functions so that it is 100% computerized. The organization need to buy the modules for stocks, debtors and fixed assets. That way the organization can fully benefit from computerization of all of its accounting software. Most of the staff in SFFRFM are not well versed in computers. Staff should be sent on an extensive training so that it becomes easier for them to use computers and be conversant with accounting software. It is recommended that SFFRFM buys a power generator at its head office so that computing functions should not be disrupted when there is power failure. Several recommendations can also be made pertaining to Alliance One. It is being recommended that Alliance One upgrades its SAP accounting software so that it should have all the features needed. The upgrade should also look at the speed of the package as it is slow due to the fact that all Alliance One entities are interlinked. Control of the SAP accounting package from head office in United States should be minimized to enable other people have easy access to certain functionalities. Both organisations need also ensure that there are adequate controls on usage and access to computers to avoid hackers and computer fraud. The levels of control in access to the packages need to be strictly adhered to. REFERENCES 1. Wood, F and Sangster, A (2005) Business Accounting 1, Prentice Hall, 10th Edition 2. Horngren, C et al (2008), Introduction to Financial Accounting, 9th Edition 3. Breen, John, Sciulli, Nick Calvert (2003), â€Å"The Use of Computerized Accounting System in Small Business† A paper for the Small Enterprise Association of Australia and New Zealand 16th Annual Conference Ballarat, 28th September – 1st October 2003

The University of Virginia 2017-2018 Supplemental Essay Prompts Examples

University of Virginia is one of the most popular and respected public universities in the US, so much so it’s considered as one of the Public Ivy League Universities. Located in Charlottesville, University of Virginia is a highly competitive university in the US, especially for students interested in studying Engineering and Business. Home to almost 17,000 undergraduate students, UVA has a large suburban campus that offers students access to research and additional resources. If UVA is on your list of colleges, you’ll have 2 additional supplemental essays to write for your application. One of the supplemental essays is essentially the â€Å"Why UVA?† essay, and it is specific to the college in UVA you’ll be applying to. Supplemental Essay 1:All prospective students are asked to answer in approximately 250 words one of a series of questions corresponding to the school/program to which they are applying: College of Arts and Sciences: What work of art, music, science, mathematics, or literature has surprised, unsettled, or challenged you, and in what way?School of Engineering and Applied Sciences: If you were given funding for a small engineering project that would make everyday life better for one friend or family member, what would you design?Curry School of Education - Kinesiology Program: Discuss experiences that led you to choose the kinesiology major.School of Nursing: School of Nursing applicants may have experience shadowing, volunteering, or working in a healthcare environment. Tell us about a healthcare-related experience or another significant interaction that deepened your interest in studying Nursing.School of Architecture: Describe an instance or place where you have been inspired by architecture or design. Supplemental Essay 2: Additionally, all applications are required to pick one of the following essay prompts and write an additional supplemental essay. (Half a page, or roughly 250 words) What’s your favorite word and why?We are a community with quirks, both in language and in traditions. Describe one of your quirks and why it is part of who you are.Student self-governance, which encourages student investment and initiative, is a hallmark of the UVA culture. In her fourth year at UVA, Laura Nelson was inspired to create Flash Seminars, one-time classes which facilitate high-energy discussion about thought-provoking topics outside of traditional coursework. If you created a Flash Seminar, what idea would you explore and why?UVA students paint messages on Beta Bridge when they want to share information with our community. What would you paint on Beta Bridge and why is this your message?Successful Essay Examples: Need some essay inspiration? Weve curated a package of University of Virginia student profiles. The package includes students who applied to the College of Arts of Sciences, the Engineering School, and even for the Kinesiology Program. Additionally, each profile also selected to write on different essay prompts for the second supplemental essay. Want more access? Ourpremium plansoffer different level of profile access and data insights that can help you get into your dream school. Unlock any of ourpackagesor search ourundergraduate profile databaseto find specific profiles that can help you make an informed choice about where to apply!

Economic View Of Slavery Essays - Debt Bondage, Apprenticeship

Economic View Of Slavery Essays - Debt Bondage, Apprenticeship Economic View of Slavery Slavery was caused by economic factors of the english settlers in the late 17th century. Colonists continually tried to allure laborers to the colony. The headright system was to give the indentured servant, a method of becoming independent after a number of years of service. Slavery was caused by economic reasons. Colonists chiefly relied on Indentured Servitude, inorder to facilitate their need for labor. The decreasing population combined with a need for a labor force, led colonists to believe that African slaves were the most efficient way to acquire a labor force that would satisfy their needs. Before the 1680's, Indentured Servitude was the primary source of labor in the newly developed colonies. After the 1680's, the population of the Indentured Servants decreased, exponentially. Their were a number of different reasons why the population of Indentured Servents had decreased. The indentured servents were running away from their temporary masters, to find a job where he could become more independent. Indentured servents were also dying of many diseases, which was caused by harsh conditions. The immigration of servents thus declined, becuase of the people in England being informed of the harsh treatment in the colonies. The society was where the land was easy to find, while the labor was most scarce. Indentured servitude, was a form of labor which was declining, and the need for labor increased rapidly. In the 1600's, when tobacco was founded by John Rolfe, tobacco became the main source of income for most of the colonists. The economic prosperity of the colonies was primarily dependent on the amount of tobacco produced. The growing of tobacco, needed a large amount of land, with a large stable work force. The increased demand for a large, stable work force combined with the availability of African slaves, led to the use of slavery in the colonies. During the late 17th century, the indentured servants were running away from their masters farms, if a slave had run away from their master's farms, then the slave would be easier to discern because of the color of his skin. To the planter, slavery was the ideal form of labor that would be most beneficial to productivity of his crop. Planters had an abundance of land and a shortage of labor. This relationship, made the amount of tobacco directly proportional to the number of slaves that the planter owned. Slavery was the backbone of the prosperity of the colonies. A major factor in the consideration of slaves on plantation, is the flux of the land. Tobacco was the major crop of the 17th century, and tobacco is a plant that exhausts nutrients from the soil, which led to the rotation of crops, inorder to replenish the crops. The planter needed to educate his workers on certain agricultural techniques inorder to know how to make the land most productive. With a permanent work force, such as slaves, the slaves would only require to be educated once, instead of the planters having to re-educate indentured servants every X number of years. The African slaves also had other characteristics that enticed colonists to use them as a labor force. The African slaves were immune to malaria, which resisted them from disease. The africans also were subsistence farmers in africa, thus, they had a tradition of farming, and essential agricultural skills. Slavery was a course in history, where it was opportune for the colonists to use slavery as a labor force. The decline in population of indentured servants exacerbated the situation, as time progressed, slavery became more and more imminent. Morality was not taken into consideration, because of the settlers were only viewing slavery from a economic view, rather than a humanitarian point of view. The introduction of slavery into the colonies can be summarize with a cliche of the settlers being "at the right place at the right time".

Advance vs. Advanced

Advance vs. Advanced Advance vs. Advanced Advance vs. Advanced By Maeve Maddox A reader has asked for a post on the incorrect use of advanced in the sense of advance. Both words are used with an assortment of meanings. This post will focus on only two: advance (adjective): provided or carried out in advance; prior. advanced (adjective): far on or ahead. The adjective advance is properly used in the following expressions: advance booking advance ticket sales advance publicity advance notice advance warning The adjective advanced is properly used in the following contexts: The king, who was advanced in years, busied himself with works of charity. (The king was old.) By the mid-5th century, it had become more common for  advanced thinkers  to reject traditional explanations of the world of nature. (The thinking of these people was more like that of thinkers farther on in history than that of 5th century contemporaries.) George is taking advanced classes in English and history this year. (The classes are more challenging [i.e., farther ahead] than regular classes in those subjects.) Junior’s vocabulary is more advanced than that of other six-year-olds. (Junior knows more words than most other children his age.) Here are some typical examples of the way in which advanced is used incorrectly in place of advance: ‘Divergent’ Heats up With Advanced Ticket Sales–headline, Variety. Correct: â€Å"Advance Ticket Sales† Advanced Ticket Sales for Seth Rogen’s ‘Neighbors’ Soar –headline, Hollywood Reporter. Correct: â€Å"Advance Ticket Sales† Hardy Considering Advanced Warning Flooding System –KAIT television station. Correct: â€Å"Advance Warning Flooding System.† Note: in the story that follows the headline, the system is referred to as â€Å"an early warning flooding system.† Clapper had advanced warning of data collection question –Daily Kos Correct: â€Å"advance warning† Most reservations are then confirmed with a 50% advanced deposit. – A vacation resort. Correct: â€Å"advance deposit† Give us at least 2 months advanced notice, full refund, less a $40 administrative fee. –A vacation resort. Correct: â€Å"advance notice† If you’re not sure if the word should be advance or advanced, test the meaning by substituting prior. If prior makes sense, advance is probably the word that fits the context. On the other hand, you can just use prior. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:Fly, Flew, (has) FlownFlied?Homonyms, Homophones, Homographs and Heteronyms7 Proofreading Steps

First Amendment Legal Precedents Essay Example | Topics and Well Written Essays - 2250 words

First Amendment Legal Precedents - Essay Example Here, Las Vegas is attempting to assert that a public street is a private place and the notion flies in the face of the first amendment. If the city of Las Vegas regulates the content of the expression, there must be a compelling state interest and must be narrowly written to achieve that interest. Perry Education Ass'n v. Perry Local Educators' Ass'n, 460 U.S. 37 (1983). Restrictions on speech in a public forum will likely also be upheld if the expressive activity being regulated is a type that is not entitled to full First Amendment protection, such as obscenity. Laws that regulate the time, manner, and place, but not content, of speech in a public forum receive less scrutiny by the Court than do laws that restrict the content of expression. It is not necessary that a content-neutral law be the least restrictive alternative, but only that the government's interest would be achieved less effectively without it. Ward v. Rock against Racism, 491 U.S. 781, (1989). A distinction is drawn between public premises that serve as traditional public forums and those that constitute limited public forums. For example, state fairgrounds are public premises that have not traditionally served as public forums. The government is allowed to impose more restrictions on free speech in limited public forums than in traditional public forums. In Heffron v. ... Here there is nothing to indicate that the grounds are private and as such the protest should be allowed subject to any limitations set forth by Heffron v. International Society for Krishna Consciousness. 2. 10 points - Harvey Case- information attached Do you think Judge Ross's ruling that William Harvey's arrest was a legitimate exercise of government power was a sound legal decision Or do you agree with the New York Civil Liberties Union's director that the ruling violated Harvey's First Amendment rights Explain your answer citing the legal rules that apply to free speech and explaining how you believe they apply to the particular facts surrounding William Harvey's arrest. One of the freedoms that we as Americans enjoy is the freedom of speech and with any freedom, comes the drawbacks. Setting aside the sickening notion that America in any way deserved the tragic events that occurred on September 11, 2001, the fact remains that everyone is entitled to express their opinions. Laws that limit inciting or provocative speech often called fighting words, or offensive expressions such as pornography, are subject to what the United States Supreme Court has determined a strict scrutiny test. The government may impose content regulations on certain categories of expression that do not merit First Amendment protection. For example, the Court stated in Chaplinsky v. New Hampshire, 315 U.S. 568, (1942),"There are certain defined and narrowly limited classes of speech, the prevention and punishment of which have never bee,n thought to raise constitutional problems."Â  

What are the ethics behind photojournalism and a real life newspaper Essay

What are the ethics behind photojournalism and a real life newspaper decision to print or not to print a photograph - Essay Example â€Å"The production, presentation, and consumption of visual messages in all manner of media can be justifiably sliced in separate technological, historical, cultural and critical perspectives. The requirements for theory building at each stage are different† (Elliott & Lester, 2002). And while it is recognized that â€Å"Photography is the only ‘language’ understood in all parts of the world, and bridging all nations and cultures† (Helmut Gernsheim cited in Elliott & Lester, 2002), it is also acknowledged that â€Å"photographs supply information without having a language of their own. Photographs quote rather than translate from reality† (John Berger cited in Elliott & Lester, 2002). The difficulty arises from the variety of social, political and cultural approaches that can be taken in the interpretation of an image. Added to this is the greater ability of photographers and photojournalists to manipulate images in many different ways as a means o f achieving the image sought. In determining the ethics involved in the decisions made by photojournalists and their editors regarding whether or not to print a particular image, then, it is necessary to take into consideration the â€Å"intent of the image creator and the not-so-blank canvas of the image consumer† (Elliott & Lester, 2002) as these various approaches come into play. There have been many ethical theories proposed to serve as guidelines for the photojournalist and others regarding what types of images to display or not to display. There are six main theories that can, and should, be applied to photojournalism. These include the categorical imperative, utilitarianism, hedonism, the golden mean, the golden rule and the veil of ignorance. Categorical imperative, suggested by Immanuel Kant, refers to doing the right thing regardless of any extenuating

Ethical Implications of Cloning and Stem Cell Research Essay Example for Free

Ethical Implications of Cloning and Stem Cell Research Essay Bio-medical breakthroughs in the fields of genetic and tissue engineering hold great promise. However, as modern medicine advances, it often poses major ethical issues on which people are seriously divided. The argument in favor of proceeding with research at unrestrained pace is mainly advocated by scientists and medical experts who would like to see some fantastic therapeutic benefits that science promises in the form of stem cell technologies. Scientists are absolutely thrilled by the possibilities looming on the horizon (Thompson, Harrub 2001c). On the other side of the debate are people, sometimes led by religious groups, who are concerned we may going too far too fast, using unacceptable means and in unknown directions. Stem cell research has the greatest potential for saving lives, but is controversial for its research based on embryos and fetuses (Rickard 2002). Stem cells are immature and unspecialized cells that that possess both the capacity to renew themselves indefinitely as well as the capability to differentiate themselves into specialized and mature cells. Mature cells, such as the heart’s myocytes or the liver’s hepatocytes, stop dividing after several dozen divisions, while stem cells can keep on dividing indefinitely, either renewing themselves or bringing out specialized cells. There are four types of stem cells in the human body 1) adult stem cells, 2) fetal stem cells 3) embryonic stem cells, and 4) nuclear transplant stem cells. For the first three months of pregnancy, a fertilized cell, or zygote, divides and grows in the mothers womb and is referred to as an embryo. The embryo’s stem cells are the precursors of the development of a complete human baby. They produce all of the bodys various 100 trillion cells. It should become possible to use embryonic stem cells to regenerate any type of cell that the body needs. When the embryo assumes an apparent human body form, it becomes a fetus. Because the fetus is growing rapidly, all tissues and organs, including the brain, contain stem cells. It is for this reason that stem cell researchers are interested in studying fetal tissues. Studies suggest that human embryonic stem cells have immense potential in terms of developing into multiple tissue types and long-term self-renewal. Therefore, stem cell research entails the intentional creation of human embryos in the highly artificial context of an IVF clinic, using cloning techniques, and discarding them after their use for research is exhausted (Thompson, Harrub 2001a). The question to be resolved is whether research on embryonic stem cells constitutes a violation of fundamental human rights, in particular the principle of respect for human dignity and the right of life. However, many believe that conception/fertilization is not a moment but a process, and the early development does not indicate true individuality in any sense of the word, and therefore there is violation of human rights. The promise of embryo research, liberal-minded people tend to think, is too real to ignore any longer by sticking to conservative attitudes that stand in the face of pragmatism. And yet, even they would flinch at the possibilities of reproductive cloning. The difference between therapeutic cloning using embryonic stem cells (stem cell research) and reproductive cloning is the distinction between creating cloned body tissue or organs for therapeutic purposes and creating cloned human beings. Reproductive cloning is generally viewed as morally abhorrent because it is seen as unnatural and a commodification of human life, and it captures public fears about the power of science to pursue a eugenic agenda. When governmental organizations of today debate ban on human cloning, the main issue in such debates would be whether to ban outright all forms of embryo cloning, which a number of countries seem to support, or to permit the cloning of embryos for research purposes (therapeutic cloning/ stem cell research) while outlawing human reproductive cloning. Besides reproductive cloning, there is another untoward ramification to therapeutic cloning, which is cloning for enhancement. The issue of using advances in stem cell research for the purposes of enhancement, as against solely therapeutic purposes, opens up a Pandora’s box of all kinds of complications, ethical, social, psychological, philosophical and practical. For instance, stem cell approaches might help to cure Parkinsons patients, but, in the not too distant future, they could also be used to improve brain functions. Rich people would be able to afford this therapy and poor people would not. This could create a most undesirable stratification of the society. But where does therapeutic cloning end, and enhancement cloning begin — even if cloning was advanced for purely therapeutic purposes, it would soon spread into the domain of enhancement. This is the argument of â€Å"slippery slope† commonly advanced against all biomedical research involving genetic and cellular manipulation. Last but not least, thanks to the promise that genetic engineering and human cloning research hold, the prospects of achieving capabilities for indefinite life extension even within the next twenty to thirty years are very high (Thompson, Harrub 2001b). The consequences of physical immortality for whole populations are simply inconceivable. But today, the possibility of human race becoming permanently deathless looms uncomfortably close to us. Therefore it becomes imperative that something be done to stem the advances of genetic and cloning research before the situation goes out of hand. A number of states have already enacted specific cloning-ban legislation, either banning the cloning of humans or imposing a moratorium on cloning within the state. Other states have taken action at least to consider formally similar legislation. At federal level, the Human Cloning Prohibition Act of 2003, which bans the process of human cloning for any purpose and the importation of any product derived from an embryo created via cloning, was passed by the U. S. House of Representatives on 27 February 2003. It was not ratified by the senate though. The Human Cloning Prohibition Act of 2005 bans only reproductive cloning while allowing therapeutic cloning. To date, federal regulations only prohibit federal funding for research into human cloning (Cash 2005). Though the science of bio-medical engineering is making rapid strides, and offers the promise of unveiling radical new therapies, simply the fact that a technology exists does not imply that anyone who can pay for it can be automatically allowed to use it. This is because the emerging genetic and cellular techniques and technologies raise all kinds of issues, ethical, philosophical, social, psychological and so on. They carry with them implications very difficult even to comprehend.

Obesity in Australia :: Health, Diseases

Obesity is becoming a major health problem in developing countries like Australia, North America, Europe and other developing nations. The Australian Diabetes, obesity and life style study (AUSDIAB) predicts the changes in glucose indices; health behaviour and incidence of diabetes in 5 year follow up experiments among 5842 participants (Barr et al., 2007). This study suggests that a large number of Australians suffered mortality due to cardiovascular diseases associated with abnormal glucose metabolism every year. The Framingham Heart Study revealed that hypertension, diabetes and left ventricular remodelling lead to the development of congestive heart failure (Levy et al., 1996). The Framingham Heart Study also found that a 5% increase in weight increases the chance of hypertension by 30% over a four-year period of time. An increased sympathetic activity, impaired renin-angiotensin system, retention of fluid volume, peripheral vasoconstriction, dyslipidaemia, increased blood visco sity due to the increased haematocrit and fibrinogen may increase pressure overload on heart in obesity (Schunkert, 2002). Several studies also suggest that the cause of hypertension itself may contribute to left ventricular hypertrophy in obese individuals as the increase of BMI increases the chance of hypertension (De Simone et al., 1994; Avelar et al., 2007). High dietary fat intake increases the expression of angiotensin IB(AT1B) and Endothelin A (ETA) receptors (Neilsen et al., 2004; Zhang et al., 2005). Plasma concentrations of angiotensin II and endothelin 1 (physiological vasoconstrictor agents) were increased in both obese patients and animal models (Barton et al., 2000; Neilsen et al., 2004; Zhang et al., 2005). Recent studies have shown that reduced synthesis of nitric oxide (NO; a major vasodilator) from L-arginine in endothelial cells is a major factor contributing to the impaired action of insulin in the vasculature of obese and diabetic subjects. Obesity results from an imbalance between energy intake and expenditure. Growing evidence suggests that arginine plays an important role in regulating metabolism of energy substrates in mammals (Frank et al. 2007; Jobgen et al. 2006). NO is synthesized from L-arginine by NO synthase. As a signalling molecule, physiological levels of NO stimulate glucose uptake, as well as glucose and fatty-acid oxidation in skeletal muscle, heart, liver, and adipose tissues (Jobgen et al. 2006). Nitric oxide also inhibits the synthesis of glucose, glycogen and lipid in liver and adipose tissues and enhances lipolysis in subcutaneous adipocytes (Jobgen et al. Obesity in Australia :: Health, Diseases Obesity is becoming a major health problem in developing countries like Australia, North America, Europe and other developing nations. The Australian Diabetes, obesity and life style study (AUSDIAB) predicts the changes in glucose indices; health behaviour and incidence of diabetes in 5 year follow up experiments among 5842 participants (Barr et al., 2007). This study suggests that a large number of Australians suffered mortality due to cardiovascular diseases associated with abnormal glucose metabolism every year. The Framingham Heart Study revealed that hypertension, diabetes and left ventricular remodelling lead to the development of congestive heart failure (Levy et al., 1996). The Framingham Heart Study also found that a 5% increase in weight increases the chance of hypertension by 30% over a four-year period of time. An increased sympathetic activity, impaired renin-angiotensin system, retention of fluid volume, peripheral vasoconstriction, dyslipidaemia, increased blood visco sity due to the increased haematocrit and fibrinogen may increase pressure overload on heart in obesity (Schunkert, 2002). Several studies also suggest that the cause of hypertension itself may contribute to left ventricular hypertrophy in obese individuals as the increase of BMI increases the chance of hypertension (De Simone et al., 1994; Avelar et al., 2007). High dietary fat intake increases the expression of angiotensin IB(AT1B) and Endothelin A (ETA) receptors (Neilsen et al., 2004; Zhang et al., 2005). Plasma concentrations of angiotensin II and endothelin 1 (physiological vasoconstrictor agents) were increased in both obese patients and animal models (Barton et al., 2000; Neilsen et al., 2004; Zhang et al., 2005). Recent studies have shown that reduced synthesis of nitric oxide (NO; a major vasodilator) from L-arginine in endothelial cells is a major factor contributing to the impaired action of insulin in the vasculature of obese and diabetic subjects. Obesity results from an imbalance between energy intake and expenditure. Growing evidence suggests that arginine plays an important role in regulating metabolism of energy substrates in mammals (Frank et al. 2007; Jobgen et al. 2006). NO is synthesized from L-arginine by NO synthase. As a signalling molecule, physiological levels of NO stimulate glucose uptake, as well as glucose and fatty-acid oxidation in skeletal muscle, heart, liver, and adipose tissues (Jobgen et al. 2006). Nitric oxide also inhibits the synthesis of glucose, glycogen and lipid in liver and adipose tissues and enhances lipolysis in subcutaneous adipocytes (Jobgen et al.

Accrual And Cash Accounting Essay

These are two methods of keeping track of income and expenses in a business, (accrual and cash accounting). Accrual and cash accounting difference is in when a sale and purchase are credited and debited to the account. The cash method is when cash is received, and the expense is when it is paid. An example is when I am contracted to paint a room, which will be completed within a couple of hours, the client pays me. After completing the job my client pays me with cash or check. Therefore, it is considered cash accounting and recorded as so. Cash accounting tracks the cash flow but does not track revenue. With accrual accounting, all transactions are recorded if cash is received or not. Most companies use accrual accounting on a weekly basis to monitor cash flow to ensure they have enough cash on hand for the business to operate. Accrual accounting transactions are, the day they of service. For an example, with my business there are some jobs that I and will be completed, but not paid until later. When it’s a company, their contracts are paid on a monthly basis. For a company these are considered the companies account payable, that arpaid monthly. As for me these are accrual accounts, but arerecorded. â€Å"The cash and accrual methods can produce the same,† www.inc.com/articles/2000/04/19194 Cash and accrual accounts can have no difference if all transactions are paid in cash when completed no matter what methods are . Accrual accounting shows the income and debts in partial of a business and cash accounting only shows the cash flow. Each method used together will give a more accurate picture of the company business. References: www.inc.com/articles/2000/04/19194.html, Cash vs. Accrual Accounting/Bookkeeping Articles www.dummies.com, Deciding between Cash-Basis and Accrual Accounting-For Dummies

Advanced Marketing

Marketing includes planning, organizing, directing, and controlling the decision-making of a company regarding product lines, pricing, promotion, and servicing (Marketing, 2004). Comprehensive planning is important in marketing, thus a marketing plan is an important output of the marketing process.A marketing plan is a written document that details the actions necessary to achieve a specified marketing objective (Marketing plan, 2006). A marketing plan determines the company’s target market, competition, products, budget, location, pricing, and promotional strategy.Strategic marketing plan and tactical marketing plan are the two outputs of a company’s over-all marketing plan. Marketing plan, strategic marketing plan, and tactical marketing plan are all part of the planning process and are prepared by organizations to outline the means in which objectives can be achieved.The strategic marketing plan usually has a time span of 3 to 5 years. The strategic marketing plan in cludes the strategic objectives of the company. The strategic objectives are those that create the environment in which the product or service will be sold (What is a marketing plan, 2006). At the strategic marketing plan level, management is scanning the environment, looking for developing markets as their target markets (Nowell, 2000).The tactical plan follows the strategic plan and focuses on implementing the first part of the strategic marketing plan. The tactical marketing plan is the execution of the company’s marketing plan such as generating leads, placing media, creating marketing tools, and implementing follow-up system (Gamble, 2005).Tactical marketing objectives of the company are tangible, measurable task that have to be accomplished to further the strategic objectives (What is a marketing plan, 2006). The tactical marketing plan as compared to strategic marketing plan presume the target market and other marketing strategy as a given and do not look at the extern al environment (Nowell, 2000).ReferencesGamble, M. (2005). Strategic marketing and tactical marketing know the differences and profit. Retreived December 2, 2006 from: http://www.MYMOnDemand.com/vpc1_mgnmMarketing (2004). Encarta Reference Library. Microsoft CorporationMarketing Plan (2006) Wikipedia. Retrieved December 1, 2006 from: http://en.wikipedia.org/wiki/Marketing_planNowell, D. (2000). Effective marketing plans. Retrieved December 2, 2006 from: http://www.sheridanc.on.ca/~nowell/markplan/intro.htmWhat is a marketing plan? (2006). Retrieved December 1, 2006 from: http://marketplan.us/what%20is%20a%20marketing%20plan%20doc.htm

Strategic Case Analysis of Dominos Pizza Essay Example

Strategic Case Analysis of Dominos Pizza Essay Example Strategic Case Analysis of Dominos Pizza Paper Strategic Case Analysis of Dominos Pizza Paper Last, the assignment provides the effectiveness of these measurement guidelines. This paper contains the environmental practices of Domino Pizza, Inc. Versus Pizza Hut, Inc. Stakeholders, customers, and members Of an organizations board Of directors expect executive leaders to balance the strategic fit of a company to what the environment wants and what the corporation has to offer. The expectation necessitates executives to strike a balance between what the corporation needs to what the environment can provide. The organizational lance involves both the internal and the external stakeholder. Environmental scanning allows an organization to identify possible external opportunities and threats, and look within the organizations internal environment for strengths and weaknesses (Whelan Hunger, 2010). The fast food culture in the united States has grown from a $6 billion-a-year industry in 1 970 to a massive corporate franchising empire earning more than $170 billion in annual revenue (Food Empowerment Project, 2010). Leading the way in the fast food culture is the pizzeria industry. The pizza industry is a highly competitive market. Although there are many pizza makers ranging from local pizzerias to international franchises, Dominos Pizza, Inc. , and Pizza Hut, Inc. Are two major restaurants within the industry. In 2009 Pizza Hut, lead the industry with 529 billion and 18% of pizza sales, whereas Dominos Pizza took 10% of this market with approximately $290 million in sales revenue (Young, 2009). The two competitors battle for consumer appetites, consumer dollars, and consumer attention. Before launching into a major marketing campaign, using valuable corporate sources each company implements a strategic plan with an analysis to identify the weaknesses and threats of their competitor. When Dominos conducted an organizational analysis to identify strengths and weaknesses, the company recognized their biggest strength is in name recognition, pizza delivery, and take-out pizza. The company understands the importance of brand image and further understands a strong brand image creates customer loyalty and helps the company when introducing new products into the market. Dominos enjoys a strong business network with franchise owners ND boasts a diversified franchise market. Because of the diversification and strong network capabilities with franchisees, Dominos can increase domestic and global market share, and increase sales opportunities. In contrast, Dominos weakness relates to a decline in domestic store sales affecting brand image and companys profits (Henry, 2010). Consequently, Dominos opportunity over competitors is their focus on pizza delivery services. Pizza delivery for Domino has improved operating effectiveness with minimized spending. Another opportunity for Dominos is the mobile device industry. Threats to Dominos include competition in the pizza delivery industry, consumer health awareness, and an increase of labor and food prices (Henry, 2010). On the other hand, Pizza Hut, Inc. Is the number one pizza manufacturer in the pizza industry enjoying strong brand image and recognition, and their organizational analysis revealed some of the same strengths as with Dominos. In addition to a strong brand name, their organizational strengths include a competitive advantage in developing a large network of full service pizza restaurants with delivery service, targeting efferent segments with a broad range of products, and a strong franchisee network. The organizational analysis shows Pizza Hut maintains high overhead costs with their full service restaurants, high cost of pizza products leading, and an internal conflict among franchisee owners. In contrast, the external environmental analysis reveals Pizza Huts opportunities remain in pricing by creating and offering innovative pizza selections, increased brand loyalty through good customer service, updating customer online ordering system, expanding home delivery services, and entering new markets. Threats, facing Pizza Hut come from Dominos Pizza as the number one competitor in delivery service. Because Pizza Hut boasts claims as the number one pizza manufacturer, the organization faces threats of competitors matching their products and imitating their strategy methods to gain market share (Scribed. Mom, 2012). The competitive advantage used by Dominos Pizza is in their delivery service market and the fact Dominos does not incur the overhead costs associated with sit-in dining restaurants. The competitive advantage Pizza Hut has over Dominos is in name recognition, rand- in-store dining, and a variety of menu selections. The external environmental factors used by each organization to determine environmental scanning and strategic planning are societal, task, and natural environment reports. Societal environment scanning influences long-term strategic planning and takes into consideration economic forces, technological forces, political-legal forces, and coloratura forces. Task environmental scanning involves remaining aware of the trends and changes within the respective industry, and natural environmental scanning involves those factors affecting he ecological system and how the organizations carbon footprint affects the ecological system (Whelan Hunger, 2010). Both Dominos and Pizza Hut value and understand the power Of the consumer and are attentive to trends affecting consumers. The business strategy applied by each organization focuses on the customer and making each operation more efficient. For instance, Dominos focus is on the fast-food side of the pizza industry and places emphasis on take-out and delivery services. Pizza Hut on the other hand, prefers to offer consumers the option of take-out, delivery, or dining-in. Each has created value with advantages of the Internet. With online ordering and delivery services offered by both, placing value on consumer personal time is a value added. However, Pizza Hut sustains a competitive advantage over Dominos with customer service, upgrading customer online ordering systems, expanding home delivery services (Whelan Hunger, 2010). Both restaurants use various advertising strategies as a measurement guideline to verify how their strategic effectiveness brings a return on investment. Both restaurants rely heavily on television advertising campaigns, which account or 92% of Pizza Huts paid media advertising, and 94% of Dominos paid media advertising (Young, 2009). In using social-media as a strategy, Pizza Hut implemented a broad-range of programs across social media outlets. According to reports, nearly 400,000 people view Pizza Hut advertising through social media. Dominos social media efforts, reaches 370,610 potential customers with both Dominos and Pizza Hut tripling their investment in online advertising. Dominos primarily promoted delivery service across a broad range of sites, including Amazon, Ask, Yahoo! , Namespace, Backbone, College Humor, Yellow Pages, and local newspaper sites. Pizza Hut used their key product calendar to push online sales, sending users to the companys website to place delivery orders targeting a younger and more female-skewed audience to sites, including Timeline, Cosmos Girl, Ell, Fandango, and Fox News. Each restaurant uses mobile device APS to reach consumers. Pizza Huts app allows customers to order menu items directly from their mobile devices by using an intuitive touch-screen interface. The Dominos mobile-ordering application is an phone optimized web app. By visiting Domino-corn, customers use an ordering system designed specifically for phones or an pod Touch. Dominos Pizza used an outdoor campaign, whereas Pizza Hut did not (Young, 2009). The effectiveness of the guidelines used by each company to measure their ability to grab the attention of consumers is in the tale of sales receipts. According to Young, Dominos use of TV ads directed toward recession-related advertising, and value-based offers showed good focus and resulted in a positive impact on traffic and sales. Their online and search activity supporting those promotions De to increased uptake with online delivery. A recent market share report ranked Dominos Pizza number one in online sales with an increase of 28% in market share, up from 1 1%. On the other hand, Pizza Huts use of smart media programs, particularly in social media did not increase sales. In fact, Pizza Hues receipts were down by 8% (Young, 2009). In conclusion, environmental scanning allows companies to dissect the competition to determine opportunities and threats allowing management to create a strategic plan to propel their organization in front of respective competitors.

Biography of Dr. Seuss, Popular Childrens Author

Biography of Dr. Seuss, Popular Childrens Author Theodor Seuss Geisel (March 2, 1904–Sept. 24, 1991), who used the pseudonym Dr. Seuss, wrote and illustrated 45 children’s books filled with memorable characters, earnest messages, and even limericks.  Many of Dr. Seuss’s books have become classics, such as The Cat in the Hat, How the Grinch Stole Christmas! Horton Hears a Who, and Green Eggs and Ham. Geisel was a shy married man who never had children of his own, but he found a way as the author Dr. Seuss to spark childrens imaginations around the world. With the use of silly words that set an original theme, tone, and mood for his stories, as well as curlicue drawings of rascally animals, Geisel created books that became beloved favorites of children and adults alike. Wildly popular, Dr. Seuss’s books have been translated into over 20 languages and several have been made into television cartoons and major motion pictures. Fast Facts: Dr. Seuss Known For: Popular childrens book authorAlso Known As: Theodor Seuss Geisel, Ted GeiselBorn: March 2, 1904 in Springfield, MassachusettsParents: Theodor Robert Geisel, Henrietta Seuss GeiselDied: Sep. 24, 1991 in La Jolla, CaliforniaPublished Works: The Cat in the Hat, How the Grinch Stole Christmas!, Horton Hears a Who, Green Eggs and HamAwards and Honors: Academy Award for Best Documentary Feature (Design for Death, 1947), Academy Award for Best Animated Short  (Gerald McBoing-Boing, 1950), Special Pulitzer Prize  (for contribution over nearly half a century to the education and enjoyment of Americas children and their parents, 1984), the Dartmouth Medical School was renamed the  Audrey and Theodor Geisel School of Medicine (2012), Dr. Seuss has a star on the Hollywood Walk of FameSpouse(s): Helen Palmer Geisel (m.  1927–Oct. 23, 1967), Audrey Stone Dimond (m.  June 21, 1968–Sept. 21, 1991)Notable Quote: You  have  em; Ill entertain em. (Geisel, who had no children of his own, said this referring to children.) Early Years Geisel was born in Springfield, Massachusetts. His father Theodor Robert Geisel helped manage his father’s brewery and in 1909 was appointed to the Springfield Park Board. Geisel tagged along with his father for behind-the-scenes peeks at the Springfield Zoo, bringing along his sketchpad and pencil for exaggerated doodling of animals. Geisel met his father’s trolley at the end of each day and he was handed the comic page full of eccentric humor from the Boston American. Although his father influenced Geisel’s love of drawing, Geisel credited his mother, Henrietta Seuss Geisel, for the most influence on his writing technique. Henrietta would read to her two children with rhythm and urgency, the way she had sold pies in her father’s bakery. Thus, Geisel developed an ear for meter and loved to make up nonsense rhymes from early in his life. While his childhood seemed idyllic, all was not easy. During World War I (1914–1919), Geisel’s peers ridiculed him for being of German ancestry. To prove his American patriotism, Geisel became one of the top U.S. Liberty Bond sellers with the Boy Scouts. It was to be a great honor when former U.S. President Theodore Roosevelt came to Springfield to award medals to the top bond sellers, but there was a mistake: Roosevelt had only nine medals in hand. Geisel, who was child No. 10, was swiftly escorted off-stage without receiving a medal. Traumatized by this incident, Geisel had a fear of public speaking for the rest of his life. In 1919, Prohibition began, forcing the closure of the familys brewery business and creating an economic setback for Geisels family. Dartmouth College and a Pseudonym Geisel’s favorite English teacher urged him to apply to Dartmouth College, and in 1921 Geisel was accepted. Admired for his silliness, Geisel drew cartoons for the college humor magazine Jack-O-Lantern. Spending more time on his cartoons than he should, his grades began to falter. After Geisel’s father informed his son how unhappy his grades made him, Geisel worked harder and became Jack-O-Lantern’s editor-in-chief his senior year. However, Geisels position at the paper ended abruptly when he was caught drinking alcohol (it was still Prohibition and buying alcohol was illegal). Unable to submit to the magazine as punishment, Geisel came up with a loophole, writing and drawing under a pseudonym: Seuss. After graduating from Dartmouth in 1925 with a B.A. in liberal arts, Geisel told his father that he had applied for a fellowship to study English literature at Lincoln College in Oxford, England. Extremely excited, Geisels father had the story run in the Springfield Union newspaper that his son was going off to the oldest English-speaking university in the world. When Geisel didn’t get the fellowship, his father decided to pay the tuition himself to avoid embarrassment. Geisel didnt do well at Oxford. Not feeling as intelligent as the other Oxford students, Geisel doodled more than he took notes. Helen Palmer, a classmate, told Geisel that instead of becoming a professor of English literature, he was meant to draw. After one year of school, Geisel left Oxford and traveled Europe for eight months, doodling curious animals and wondering what kind of a job he could get as a doodler of zany beasts. Advertising Career Upon returning to the United States, Geisel was able to freelance a few cartoons in the  Saturday Evening Post. He signed his work â€Å"Dr. Theophrastus Seuss† and then later shortened it to â€Å"Dr. Seuss.† At the age of 23, Geisel got a job as a cartoonist for Judge magazine in New York at $75 per week and was able to marry his Oxford sweetheart, Helen Palmer. Geisel’s work included drawing cartoons and advertisements with his unusual, zany creatures. Luckily, when Judge magazine went out of business, Flit Household Spray, a popular insecticide, hired Geisel to continue drawing their advertisements for $12,000 a year. Geisels ads for Flit appeared in newspapers and on billboards, making Flit a household name with Geisel’s catchy phrase: Quick, Henry, the Flit! Geisel also continued to sell cartoons and humorous articles to magazines such as Life  and Vanity Fair. Children’s Author Geisel and Helen loved to travel. While on a ship to Europe in 1936, Geisel made up a limerick to match the grinding of the ship’s engine rhythm as it struggled against rough seas. Six months later, after perfecting the related story and adding drawings about a boy’s untruthful walk home from school, Geisel shopped his childrens book to publishers. During the winter of 1936–1937, 27 publishers rejected the story, saying they only wanted stories with morals. On his way home from the 27th rejection, Geisel was ready to burn his manuscript when he ran into Mike McClintock, an old Dartmouth College buddy who was now an editor of children’s books at Vanguard Press. Mike liked the story and decided to publish it. The book, renamed from A Story That No One Can Beat to And to Think That I Saw It on Mulberry Street, was Geisels first published childrens book and was praised with good reviews for being original, entertaining, and different. While Geisel went on to write more books of exuberant Seuss lore for Random House (which lured him away from Vanguard Press), Geisel said that drawing always came easier than writing. WWII Cartoons After publishing a large number of political cartoons to PM magazine, Geisel joined the U.S. Army in 1942. The Army placed him in the Information and Education Division, working with Academy Award-winning director Frank Capra at a leased Fox studio in Hollywood known as Fort Fox. While working with Capra, Captain Geisel wrote several training films for the military, which earned Geisel the Legion of Merit. After World War II, two of Geisels military propaganda films were turned into commercial films and won Academy Awards. Hitler Lives? (originally Your Job in Germany) won an Academy Award for Short Documentary and Design for Death (originally Our Job in Japan) won an Academy Award for Best Documentary Feature. During this time, Helen found success by writing children’s books for Disney and Golden Books, including Donald Duck Sees South America, Bobby and His Airplane, Tommy’s Wonderful Rides, and Johnny’s Machines. After the war, the Geisels remained in La Jolla, California, to write children’s books. The Cat in the Hat and More Popular Books With World War II over, Geisel returned to childrens stories and in 1950 wrote an animated cartoon titled Gerald McBoing-Boing about a child who makes noises instead of words. The cartoon won an Academy Award for Cartoon Short Film. In 1954, Geisel was presented with a new challenge. When journalist John Hersey published an article in Life magazine stating that children’s first readers were boring and suggested that someone like Dr. Seuss should write them, Geisel accepted the challenge. After looking at the list of words he had to use, Geisel found it difficult to be imaginative with such words as cat and hat. At first thinking he could pound the 225-word manuscript out in three weeks, it took Geisel more than a year to write his version of a childs first reading primer. It was worth the wait. The now immensely famous book  The Cat in the Hat (1957) changed the way children read and was one of Geisel’s biggest triumphs. No longer boring, children could learn to read while also having fun, sharing the journey of two siblings who get stuck inside on a cold day with a troublemaker of a cat. The Cat in the Hat was followed that same year by another big success, How the Grinch Stole Christmas! which stemmed from Geisels own aversion toward holiday materialism. These two Dr. Seuss books made Random House the leader of children’s books and Dr. Seuss a celebrity. Awards, Heartache, and Controversy Dr. Seuss was awarded seven honorary doctorates (which he often joked made him Dr. Dr. Seuss) and the 1984 Pulitzer Prize. Three of his books- McElligot’s Pool (1948), Bartholomew and the Oobleck (1950), and If I Ran the Zoo (1951)- won Caldecott Honor Medals. All the awards and successes, however, couldnt help cure Helen, who had been suffering for a decade from a number of serious medical issues, including cancer. No longer able to stand the pain, she committed suicide in 1967. The following year, Geisel married Audrey Stone Diamond. Although many of Geisels books helped children learn to read, some of his stories were met with controversy due to political themes such as The Lorax (1971), which depicts Geisel’s repulsion of pollution, and The Butter Battle Book (1984), which depicts his disgust with the nuclear arms race. However, the latter book was on The New York Times bestseller list for six months, the only children’s book to achieve that status at the time. Death and Legacy Geisels final book, Oh, the Places You’ll Go (1990), was on The New York Times bestseller list for more than two years and remains a very popular book to give as a gift at graduations. Just a year after his last book was published, Geisel died in 1991 at the age of 87 after suffering from throat cancer. The fascination with Geisels characters and silly words continues. While many of Dr. Seusss books have become childrens classics, Dr. Seusss characters now also appear in movies, on merchandise, and even as part of a theme park (Seuss Landing at Universals Islands of Adventure in Orlando, Florida). Sources Andrews, Colman. â€Å"Dont Be Obtuse, Get to Know Dr. Seuss.†Ã‚  USA Today, Gannett Satellite Information Network, 30 Nov. 2018.â€Å"Siblings.†Ã‚  Seuss in Springfield, 16 June 2015.â€Å"Theodor Geisel (Dr. Seuss).†Ã‚  Poetry Foundation, Poetry Foundation.

Presidents Day Essay Example | Topics and Well Written Essays - 750 words

Presidents Day - Essay Example However from January 1, 1971 onwards instead of February 22, Presidents day started to celebrate on every third Monday of February. Since then Presidents day never happened in Washington’s actual birth day (February 22) as third Monday of February occurs in between February 15 and 21. In this year or 2011, Presidents day was on February 21. Thus, at present presidents day lost its significance as the actual birth day of America’s first president since it is celebrated based on the day rather than the date. Today, people celebrate Presidents day to mark their respect towards the entire Presidents of America, but most significantly George Washington and Abraham Lincoln. â€Å"The official US holiday is meant to honor only George Washington, but many people consider President's Day a day to honor both George Washington (born on Feb. 22, 1732) and Abraham Lincoln (born on Feb. 12, 1809)† (Activities, Worksheets and Crafts for Presidents Day).The story behind fixing t he presidents day as the third Monday on February is interesting. According to the Gregorian or "New Style" calendar that is most commonly used today, George Washington was born on February 22, 1732. But according to the Julian or "Old Style" calendar that was used in England until 1752, his birth date was February 11th. Back in the 1790s, Americans were split - some celebrated his birthday on February 11th and some on February 22nd.When Abraham Lincoln became president and helped reshape our country, it was believed he, too, should have a special day of recognition. Tricky thing was that Lincoln’s birthday fell on February 12th. Prior to 1968, having two presidential birthdays so close together didn't seem to bother anyone. February 22nd was observed as a federal public holiday to honor the birthday of George Washington and February 12th was observed as a public holiday to honor Abraham Lincoln’s birthday (Himiac). The confusion over the significance of Presidents day is still prevailing in America. Some people celebrate it for honoring first president George Washington whereas some others use it to honor Abraham Lincoln. In order to avoid confusion or controversy some people celebrate the entire week for Presidents day celebration. Some of the America schools and colleges conducting regular classes currently even on Presidents day. At the same time, many other schools in America often been closed for the entire week. In other words, Presidents day is celebrated or observed differently by the academic community. Even though Congress had made federal legislation for celebrating Presidents day, still individual states are keeping their preferences while observing Presidents day. States like California, Idaho, Tennessee and Texas started to use the term "President's Day rather than Presidents’ Day. The confusion about the Presidents day helped the business community to exploit it. Business people interpreted presidents day differently with t he help of different advertising campaigns and currently people’s perception about president day has been changed a lot. Instead of honoring the Presidents, current people use this occasion for shopping and enjoying. Presidents day is currently celebrated more by the business community. They use this occasion to boost their sales just like other significant occasions like Memorial Day, Christmas Day, Veterans Day, Columbus Day etc. Earlier most of the American shops were remain closed