All quiet on the Western Front1 essays

All tranquil on the Western Front1 articles At whatever point one peruses or finds out about World War I or World War II, you know about the battles and triumphs of the British, Americans or any of different Allies. What's more, they generally talk about the malevolent and threatening German armed force. Notwithstanding, All Quiet on the Western Front gives the peruser some knowledge and a glance at a gathering of youthful German companions who are battling in World War I. This story is neither an allegation nor an admission, and in particular an experience, for death isn't an undertaking to the individuals who stand up close and personal with it. It will attempt just to recount an age of men who, despite the fact that they may have gotten away from its shells, were pulverized by the war..... The troopers of this war felt they were neither saints nor did they recognize what they were battling for. These warriors were pulled from the guiltlessness of their youth, and tossed into a universe of fury. However by one way or another they despite everything figured out how to have heart and confidence in humanity and couldn't look at the rival without flinching and murder him. For he was man as well, he too had a spouse and kids at home, he also was pulled out of his home to battle for a reason he didn't comprehend. The confidants were educated to battle. They were instructed to slaughter the British and their partners. The friends had no close to home motivation to battle with the other, then again, actually it was a request and should be finished. They were not battling on the grounds that they held a solid enthusiasm for their nation, or felt profoundly for the reason for the war. Albert basically states, ...practically we all are basic people. What's more, in France, as well, most of men are workers, laborers, or poor assistants. Presently exactly for what reason would a French metal forger or a French shoemaker need to assault us? No, its just the rulers. I had never observed a Frenchman I came here, and it will be only the equivalent with most of Frenchmen as respects us. They weren't gotten some information about it any progressively then we were. These troopers needed energy for the war. They ... <!

Essay about This I Believe

Article about This I Believe Article about This I Believe The Secret Of My Reflection All through my youth I was extremely unreliable about my appearance.Only as of late have I had the option to take a gander at myself in a positive manner. In my sophomore year my family went on the paleo diet. Otherwise called the â€Å"caveman† diet. You should eat any prepared nourishments or meat , including sugar and flour. This was a genuine battle for me. At the point when I was youthful eating was my preferred action. I wasn’t the skinniest youngster, I nibbled at whatever point I had an inclination to eat, which was generally constantly. It was exceptionally unfortunate , as I developed more seasoned I got familiar with the manner in which nourishments are prepared and approaches to eat more beneficial. It wasn't until I begun this eating regimen that I understood how much eating well affected my body. During this eating routine I would address myself. To eat the treat or not? To taste the pleasantness of prepared sugar without precedent for 5 months? In the rea r of my head was a voice disclosing to me that in the event that I cheated and ate something I shouldn’t nobody would know aside from me. It was these musings that made this eating regimen such a test. Food was consistently the best approach for me. At the point when I was disturbed I ate, when I was furious I ate, in any event, when I was cheerful I ate. My father certainly helped me see the significance of not over eating. He accepted that in the event that I moved in the direction of an objective I could arrive at it. It wasn’t about getting thinner. The weight control plans my family do are intended to unite us. To make us more grounded. I may have concentrated more on my weight then the genuine motivation behind the eating routine

Its Okay to Feel Scared

Its Okay to Feel Scared Dear future Illini, In just a few short months you will be holding an envelope in your hand, and inside that envelope will contain, what feels like, the most important letter of your life.  You may open it instantly, or you may be too afraid to open it. But either way, itll feel like your whole future. Im writing to let you know that it is okay to feel nervous. It is okay to feel terrified and excited and even a bit hesitant. In fact, weve all been there once or twice. A year ago, I was in the same position as you are now, and I was scared. Photo from Giphy.com I am also writing to let you know that everything will be okay. This scary time in your life will soon be something to laugh about, and you will soon realize that all of your worry was for nothing. Everyone finds their path, whether it be at what you thought was your dream school, or a path you never imagined taking. Just remember, everything will be okay. Rachel Class of 2020 I am studying Middle Grades Education with concentrations in Social Sciences and Literacy in the College of Education. Although I now reside in Champaign, I am originally from Vernon Hills, a Northwest suburb of Chicago.

Descriptive Essay Names Of Nicknames - 1973 Words

Nicknames are fleeting. They stay for a time and leave too quickly. In this way, a nickname given as a child does not become any older than a child. Adulthood whisks it away, flying through time in a whirlwind of bittersweet memory. That’s the way it should have been, but for us, it was different. We gave each other nicknames at seven years old. When we were thirteen, it was still the only thing that felt comfortable to say. Everyone except you called me Kimberly. It too grown up, you said, so you called me Kimmy instead. Your name was Emma, though not for long. After you told me about your colors, I nicknamed you Blue. We were young and vivacious when we forged our friendship. You hid behind a tree on the bank of the creek at first,†¦show more content†¦For as long as anyone could remember, we had never mixed our activities with theirs. Children, however, are not as willing as adults to simply stick to what’s always been done; I also followed this philosophy when I was young and ventured into the forest to find you, the foreigner with the painted vision, each day after our first chance encounter. We met with shining eyes every afternoon, and soon the creek in the forest became our hideout. Sitting on rocks, we conversed for hours about dreams and stars and everything we didn’t understand under the protective blanket of youth. We raced after windblown bird feathers with outstretched hands and tried to catch sunlight melting into the ground. Never once did the difference in our eyes hinder our bodies from running at the pace of the wind We felt like outlaws, always pushing the boundaries of the forest and our courage. My one acre world expanded into hundreds, but no matter where we ventured, your footprints were right beside mine. We laughed and stumbled through that first summer. Numbers on the calendar were crossed off rapidly, and before we knew it it was your last day with me. You hugged me and pinky-promised to return. And so began my first of many year long waits. Like clockwork, you returned to the lake the next summer. Our friendship hadn’t been eroded by the weathers of the last 12 months. We were the same wildly enthusiastic children we were before, butShow MoreRelatedAnalysis : Capital Dysphoria 2234 Words   |  9 Pagesfar too much time on their hands.† – Barbara Ehrenreich, Serving in Florida​ ​ What distant, opposing worlds constitute the American narrative of success, allowing it to manifest in a double standard of hope and deception? In the name of national prosperity, a huge lot of human experience is neglected or hidden – it is this experience which is required to labor the products of consumption into existence. The painful details are painted over by the media in everyday life, valorizingRead MoreHistory, Final Notes3724 Words   |  15 PagesHistory Final Exam, December 6, 2011, 10:15 a.m. The exam will consist of three parts:  Ã‚   PART I: Short Identifications (50 points total) You will asked to select FIVE names/terms from a list of eight or nine choices. You will write a paragraph identifying the name/term and provide additional information about the significance of the name/term to Wyoming history. Some possible terms are listed under questions in Part III (below).    PART II: Two Book Questions (25 points total) One question on eachRead MoreO Henry3034 Words   |  13 PagesThen in his early forties, despite the success of his stories and his second marriage, he slipped into alcoholism and depression. In 1910, he died unhappy and poor with less than a dollar to his name. One of the most significant short stories he had written, and which I am going to deal with in my present essay is The Cop and the Anthem. William Sidney Porter, a realist. Many of his stories tell about the lives of poor people in New York, as well as in other place. (His stories are about poor people;Read MoreSports17369 Words   |  70 Pagesfurther research on various topics, along with an approach to reporting on your reading that encourages critical thinking. Exercise 1.4 is a â€Å"Fill in the blanks,† with the answers on the next page, as is Exercise 2.3 â€Å"Sport history firsts,† and the essays in Exercise 2.4 have suggested inclusions for answers. If you are interested in doing survey scholarship, there are two examples here: Exercise 4.5 offers directions on how to get information on audiences for the Olympic Games, along with a sampleRead MoreSports17363 Words   |  70 Pagesfurther research on various topics, along with an approach to reporting on your reading that encourages critical thinking. Exercise 1.4 is a â€Å"Fill in the blanks,† with the answers on the next page, as is Ex ercise 2.3 â€Å"Sport history firsts,† and the essays in Exercise 2.4 have suggested inclusions for answers. If you are interested in doing survey scholarship, there are two examples here: Exercise 4.5 offers directions on how to get information on audiences for the Olympic Games, along with a sampleRead MoreR.K.Narayan and Swami and Friends7399 Words   |  30 Pagesboy in the class to be neatly dressed, speaks every good English like a â€Å"European† and equally good in his studies. Swami likes to spend his time with Mani and Rajam. Since Swami is so much in awe of Rajam and follows him everywhere, he earns the name as â€Å"The Tail† of Rajam from other classmates. At home, he shares his day’s stories with his agile grandmother. She is always in her own world but somehow tries to pay attention to Swami’s tales. His father W.T.Srinivasan, lawyer by professionRead MoreMba Solved Assignment Papers52670 Words   |  211 Pages— 18, 18, 19, 20, 20, 20, 21, and 23, the mode is 20. Weighted mean:   An arithmetic mean that incorporates weighting to certain data elements. The weighted mean is similar to an arithmetic mean. The nature of weighted mean plays a role in descriptive static’s and also occurs in a more general forming several other area of mathematics.   Q.5. Select any topic for research and explain how you will use both secondary and primary sources to gather the required information. [10 marks] Read MoreLogical Reasoning189930 Words   |  760 PagesUnported License. That is, you are free to share, copy, distribute, store, and transmit all or any part of the work under the following conditions: (1) Attribution You must attribute the work in the manner specified by the author, namely by citing his name, the book title, and the relevant page numbers (but not in any way that suggests that the book Logical Reasoning or its author endorse you or your use of the work). (2) Noncommercial You may not use this work for commercial purposes (for exampleRead MoreIgbo Dictionary129408 Words   |  518 Pagesn. num. p.n. prep. pron. poss. quant. usu. v. Y. adjective auxiliary verb compare colloquial conjunction demonstrative English enclitic especially extensional suffix Hausa inflectional suffix interjection interrogative literally noun numeral proper name preposition pronoun possessive pronoun quantifier usually verb Yoruba derived from Igbo Dictionary: KayWilliamson. Draft of Edition II Editor’s Preface The present Igbo dictionary is a much revised and expanded version of the Igbo dictionaryRead MoreOrganisational Theory230255 Words   |  922 Pageswho were once sociologists in a British business school that is no more, can attest to having experienced these pressures and have often during our private conversations referred to our disciplinary background as ‘the subject that dare not speak its name’. Despite the developments noted above, it is important not to simply generalize the North American experience to the rest of the world. This is especially the case when it comes to European organization theory. It has long been argued (e.g., Kassem

Adonis Complex - 4044 Words

Suffering in Silence Why does the general public believe only women are victims of body image and eating disorders? Adolescent to adult males are dangerously preoccupied with the appearance of their bodies. The difference between men and women are men almost never talk openly about this problem. Society has taught them that they shouldn t be concerned about how they look. But countless numbers of men are sacrificing important aspects of their lives to working out compulsively. This leads to distorted body images, which ties together with eating disorders such as anorexia and bulimia (Adonis Complex.) The general public usually categorizes these disorders with women only. Women aren t the only victims; men are suffering too, but†¦show more content†¦Access Hollywood had a special where male underwear models let us behind the scenes. They admitted they loved the attention they received from the women, but dreaded the photo shoots. They claimed they weren t allowed to eat or drink anything the night before, so that their stomachs would be flat. Some even admitted in the use of diuretics, rapid water loss pills, to dehydrate their bodies giving them that ripped look. To most males, having nice abdominal muscles or a six-pack is a must. But what men, especially younger men need to understand is, not even models can sustain the six-pack look all the time. Even a bottle of water can make a stomach look bloated and un-proportional. Banh 4 Having a strong father figure, as a boy growing up, is quite important. Young boys look up to their fathers, older brothers, uncles and even sports figures as role models. These role models or heroes set the tone, If we choose certain heroes as our heroes, and put their voices in our male chorus, their voices can encourage and inspire their special aspects of our character (Pittman 184). This can also have a deep negative impact on boys who aren t able to meet the high standards they set for themselves. From pre-teenage boys to adult males, sports figures have a firm grip on the molding of their character. When I was younger, I used to look up to my older brother. I wanted to be just like him, imitatingShow MoreRelated Men’s Conflict With Food, Weight, Shape Appearance Essay3937 Words   |  16 Pagesbulimia (Adonis Complex.) The general public usually categorizes these disorders with women only. Women aren’t the only victims; men are suffering too, but just sile ntly. According to Greek mythology, Adonis was seen as the premier model of male beauty and masculinity. According to Adonis in Greek Mythology, Persephone raised Adonis. Aphrodite, queen of the gods, loved Adonis but Persephone refused to give him up. The matter was settled when Zeus, the king of gods, made a deal. Adonis was to

Theme of Feminism in The Women Who Walked into Doors Free Essays

The Women Who Walked Into Doors The Feminist lens allows us to view a piece of literature from a different perspective. It applies the perspective of feminism to a certain piece of literature. There are a large number of feminism literary theories and all with a different angle of viewing the literature. We will write a custom essay sample on Theme of Feminism in The Women Who Walked into Doors or any similar topic only for you Order Now Some theories look at the way words and symbols in the book are gendered. Other theories show the difference of writing between male and female authors. Many theories also focus on stereotypes and inequalities of women’s ights and how they are symbolized in a book. Basically the feminist lens helps you analyze a book based on the philosophies and views of modern day feminism the any piece of literature. The Women Who Walked into Doors is a book about a woman named Paula and her struggle against her abusive husband that spent the 17 years of their marriage beating and abusing her. I am pretty sure that everyone who has read this book agrees that it is really a feminist novel with Roddy Doyle, the author, really trying to explore the life a woman’s mind under abuse. The first signs of feminism come early in the book. Paula seems to be attracted to a guy named Charlo Spencer who is considered to be a â€Å"ride†, a term used to define an attracting looking person. We see the idea that women are into â€Å"bad boys† demonstrated by Paula when she falls for Charlo. She states how he looks sexy with his cigarette, a leather jacket, and blue denim Jeans. This was a typical description of a â€Å"bad boy’ in the 90’s. She also stated that he had a criminal record as if it were a good thing and rather attractive. As the novel progresses a lot of feminist theories are presented such as the audacity is young women in the 90’s and even in current times. Paula is a risk taker and likes to explore around and not really afraid of consequences. This again touches on the feminist theory that women tend to be irrational decision makers in their late teenage hood. A perfect example from the book is when Paula ignored her father’s view on Charlo when he made it obvious he hated Charlo and said he is a criminal. However later in the novel as she grows older she realizes her father was right and only trying to protect her. This again supports the idea that during a stage of their life, women tend to make stupid decisions that they will regret later on in life. After Paula gets married to Charlo and the abuse and beatings start Roddy Doyle really starts to push some strong feminist theories through. One of the most important being the reliance that a woman has towards a man and really takes this idea to its peaks. This is portrayed by Paula throughout most of the novel, even though Charlo beats, rapes, and abuses her she still says she loves him and she can’t leave him. For the sake of her own safety and well being she was not willing to let go of the man who she loved yet who abused her. This is supposed to show how women are dependent on men and being beat by a man is better than not having one. Finally he most important theory being presented I believe is the imbalance of power between men and women and the breaking point ot a woman’s tolerance towards abusive behavior. Throughout their marriage Paula has been powerless by not being able to make any choices or have any say in how things are done, because if she were to speak up she would likely get beaten by Charlo. This shows the imbalance in power and inequality in women’s rights in the 90’s when this book was written. Also even if Paula wanted to leave Charlo she did not have the power to on her own. However the idea presented is that women behave only like this is the problem is etween husband and wife, in the novel, when Charlo looks at Nicola, his oldest daughter, in a dirty way as if he wants to harm her is when Paula’s breaking point is reached. She takes a frying pan and beats him down in the kitchen then kicks him out of the house for good. This brings us to the idea that when women’s will not stand up for themselves but when their children are targeted they do the unthinkable to protect them. The fact that this book was written by a male author is really impressive for how he constructed the book from a females perspective and make it so effective in sending its messages and impacting on the reader. How to cite Theme of Feminism in The Women Who Walked into Doors, Papers

Essay Ideas On Prometheus Bound Example For Students

Essay Ideas On Prometheus Bound A monologue from the play by Percy Bysshe Shelley NOTE: This monologue is reprinted from Prometheus Unbound; A Lyrical Drama in Four Acts with Other Poems. Percy Bysshe Shelley. London: C and J Ollier, 1820. PANTHEA: With our sea-sister at his feet I slept.The mountain mists, condensing at our voiceUnder the moon, had spread their snowy flakes,From the keen ice shielding our linked sleep.Then two dreams came. One, I remember not.But in the other his pale wound-worn limbsFell from Prometheus, and the azure nightGrew radiant with the glory of that formWhich lives unchanged within, and his voice fellLike music which makes giddy the dim brain,Faint with intoxication of keen joy:Sister of her whose footsteps pave the worldWith loveliness—more fair than aught but her,Whose shadow thou art—lift thine eyes on me.I lifted them: the overpowering lightOf that immortal shape was shadowed oerBy love; which, from his soft and flowing limbs,And passion-parted lips, and keen, faint eyes,Steamed forth like vaporous fire; an atmosphereWhich wrapped me in its all-dissolving power,As the warm ether of the morning sunWraps ere it drinks some cloud of wandering dew.I saw not, heard not, moved no t, only feltHis presence flow and mingle through my bloodTill it became his life, and his grew mine,And I was thus absorbed, until it passed,And like the vapours when the sun sinks down,Gathering again in drops upon the pines,And tremulous as they, in the deep nightMy being was condensed; and as the raysOf thought were slowly gathered, I could hearHis voice, whose accents lingered ere they diedLike footsteps of weak melody: thy nameAmong the many sounds alone I heardOf what might be articulate; though stillI listened through the night when sound was none.Ione wakened then, and said to me:Canst thou divine what troubles me to-night?I always knew, what I desired before,Nor ever found delight to wish in vain.But now I cannot tell thee what I seek;I know not; something sweet, since it is sweetEven to desire; it is thy sport, false sister;Thou hast discovered some enchantment old,Whose spells have stolen my spirit as I sleptAnd mingled it with thine: for when just nowWe kissed, I felt wi thin thy parted lipsThe sweet air that sustained me, and the warmthOf the life-blood, for loss of which I faint,Quivered between our intertwining arms.I answered not, for the Eastern star grew pale,But fled to thee.

A Great Leader free essay sample

He was an amazing leader, father, and brother to all, and he represented equality and change. In J. F. K. s early life, he had been a congress man, and later on, a senator. As time passed, he became bored by the Massachusetts-specific issues on which he had to spend much of his time. Kennedy was more drawn to the international challenges posed by the Soviet Unions growing nuclear arsenal and the Cold War battle for the hearts and minds of Third World nations. In 1960, Kennedy decided to run for president and a year after, he won the election by a narrow win. Kennedys greatest accomplishments during his time as president was foreign affairs. Capitalizing on the spirit of activism he had helped to ignite, Kennedy created the Peace Corps by xecutive order in 1961. By the end of the century, over 170,000 Peace Corps volunteers would serve in 135 countries. Also in 1961, Kennedy created the Alliance for Progress to foster greater economic ties with Latin America, in hopes of alleviating poverty and thwarting the spread of communism in the region. We will write a custom essay sample on A Great Leader or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Kennedy also looked over several international crises. On April 15, 1961, he authorized a covert mission to overthrow leftist Cuban leader Fidel Castro with a group of 1,500 CIA-trained Cuban refugees. In August 1961, to stem massive waves of migration from Soviet-dominated East Germany to American ally West Germany via the divided city of Berlin, Khrushchev ordered the construction of the Berlin Wall, which became the foremost symbol of the Cold War. Hed took office in the midst of a recession, so hed proposed sweeping income tax cuts, raising the minimum wage and instituting new social programs to improve education, health care and mass transit. The most contentious domestic issue of Kennedys presidency was civil rights. Constrained by Southern Democrats in Congress who remained stridently opposed to ivil rights for black citizens, Kennedy offered only tepid support for civil rights reforms early in his term. Kennedy finally sent a civil rights bill to Congress. One of the last acts of his presidency and his life, Kennedys bill eventually passed as the landmark Civil Rights Act in 1964. In conclusion, Kennedy was a great leader. Hed fought for equality and peace, and never gave up. In public opinion polls, Kennedy consistently ranks with Thomas Jefferson and Abraham Lincoln as among the most beloved American presidents of

Major General Benjamin Butler in the Civil War

Major General Benjamin Butler in the Civil War Born at Deerfield, NH on November 5, 1818, Benjamin F. Butler was the sixth and youngest child of John and Charlotte Butler. A veteran of the War of 1812 and the Battle of New Orleans, Butlers father died shortly after his sons birth. After briefly attending the Phillips Exeter Academy in 1827, Butler followed his mother to Lowell, MA the following year where she opened a boarding house. Educated locally, he had issues at school with fighting and getting into trouble. Later sent to Waterville (Colby) College, he attempted to gain admission to West Point in 1836 but failed to secure an appointment. Remaining at Waterville, Butler completed his education in 1838 and became a supporter of the Democratic Party. Returning to Lowell, Butler pursued a career in law and received admittance to the bar in 1840. Building his practice, he also became actively involved with the local militia. Proving a skilled litigator, Butlers business expanded to Boston and he gained notice for advocating the adoption of a ten-hour day at Lowells Middlesex Mills. A supporter of the Compromise of 1850, he spoke out against the states abolitionists. Elected to the Massachusetts House of Representatives in 1852, Butler remained in office for much of the decade as well as attained the rank of brigadier general in the militia. In 1859, he ran for governor on a pro-slavery, pro-tariff platform and lost a close race to Republican Nathaniel P. Banks. Attending the 1860 Democratic National Convention in Charleston, SC, Butler hoped that a moderate Democrat could be found that would prevent the party from splitting along sectional lines. As the convention moved forward, he ultimately elected to back John C. Breckenridge. The Civil War Begins Although he had shown sympathy to the South, Butler stated that he could not countenance the regions actions when states began to secede. As a result, he quickly began seeking a commission in the Union Army. As Massachusetts moved to respond to President Abraham Lincolns call of volunteers, Butler used his political and banking connections to ensure that he would command the regiments that were sent to Washington, DC. Traveling with the 8th Massachusetts Volunteer Militia, he learned on April 19 that Union troops moving through Baltimore had become embroiled in the Pratt Street Riots. Seeking to avoid the city, his men instead moved by rail and ferry to Annapolis, MD where they occupied the US Naval Academy. Reinforced by troops from New York, Butler advanced to Annapolis Junction on April 27 and reopened the rail line between Annapolis and Washington. Asserting control over the area, Butler threatened the states legislature with arrest if they voted to secede as well as took possession of the Great Seal of Maryland. Lauded by General Winfield Scott for his actions, he was ordered to protect transport links in Maryland against interference and occupy Baltimore. Assuming control of the city on May 13, Butler received a commission as a major general of volunteers three days later. Though criticized for his heavy-handed administration of civil affairs, he was directed to move south to command forces at Fort Monroe later in the month. Situated at the end of the peninsula between the York and James Rivers, the fort served as a key Union base deep in Confederate territory. Moving out from the fort, Butlers men quickly occupied Newport News and Hampton. Big Bethel On June 10, more than a month before the First Battle of Bull Run, Butler launched an offensive operation against Colonel John B. Magruders forces at Big Bethel. In the resulting Battle of Big Bethel, his troops were defeated and forced to withdraw back towards Fort Monroe. Though a minor engagement, the defeat received a great deal of attention in the press as the war had just begun. Continuing to command from Fort Monroe, Butler refused to return fugitive slaves to their owners claiming that they were contraband of war. This policy quickly received support from Lincoln and other Union commanders were directed to act similarly. In August, Butler embarked part of his force and sailed south with squadron led by Flag Officer Silas Stringham to attack Forts Hatteras and Clark in the Outer Banks. On August 28-29, the two Union officers succeeded in capturing the fort during the Battle of Hatteras Inlets Batteries. New Orleans Following this success, Butler received command of the forces that occupied Ship Island off the Mississippi coast in December 1861. From this position, he moved to occupy New Orleans after the citys capture by Flag Officer David G. Farragut in April 1862. Reasserting Union control over New Orleans, Butlers administration of the area received mixed reviews. While his directives helped check the annual yellow fever outbreaks others, such as General Order No. 28, led to outrage across the South. Tired of the citys women abusing and insulting his men, this order, issued on May 15, stated that any woman caught doing so would be treated as a woman of the town plying her avocation (a prostitute). In addition, Butler censored New Orleans newspapers and was believed to have used his position to loot homes in the area as well as improperly profit from the trade in confiscated cotton. These actions earned him the nickname Beast Butler. After foreign consuls complained to Lincoln that he was int erfering with their operations, Butler was recalled in December 1862 and replaced with his old foe, Nathaniel Banks. Army of the James Despite Butlers weak record as a field commander and controversial tenure in New Orleans, his switch to the Republican Party and support from its Radical wing compelled Lincoln to give him a new assignment. Returning to Fort Monroe, he assumed command of the Department of Virginia and North Carolina in November 1863. The following April, Butlers forces assumed the title of Army of the James and he received orders from Lieutenant General Ulysses S. Grant to attack west and disrupt the Confederate railroads between Petersburg and Richmond. These operations were intended to support Grants Overland Campaign against General Robert E. Lee to the north. Moving slowly, Butlers efforts came to a halt near Bermuda Hundred in May when his troops were held by a smaller force led by General P.G.T. Beauregard. With the arrival of Grant and the Army of the Potomac near Petersburg in June, Butlers men began operating in conjunction with this larger force. Despite Grants presence, his performance did not improve and the Army of the James continued to have difficulty. Positioned north of the James River, Butlers men had some success at Chaffins Farm in September, but subsequent actions later in the month and in October failed to gain significant ground. With the situation at Petersburg stalemated, Butler was directed in December to take part of his command to capture Fort Fisher near Wilmington, NC. Supported by a large Union fleet led by Rear Admiral David D. Porter, Butler landed some of his men before judging that the fort was too strong and the weather too poor to mount an assault. Returning north to an irate Grant, Butler was relieved on January 8, 1865, and command of the Army of the James passed to Major General Edward O.C. Ord. Later Career Life Returning to Lowell, Butler hoped to find a position in the Lincoln Administration but was thwarted when the president was assassinated in April. Formally leaving the military on November 30, he elected to resume his political career and won a seat in Congress the following year. In 1868, Butler played a key role in the impeachment and trial of President Andrew Johnson and three years later wrote the initial draft of the Civil Rights Act of 1871. A sponsor of the Civil Rights Act of 1875, which called for equal access to public accommodations, he was angered to see the law overturned by the Supreme Court in 1883. After unsuccessful bids for Governor of Massachusetts in 1878 and 1879, Butler finally won the office in 1882. While governor, Butler appointed the first woman, Clara Barton, to an executive office in May 1883 when he offered her oversight of the Massachusetts Reformatory Prison for Women. In 1884, he earned the presidential nomination from the Greenback and Anti-Monopoly Parties but fared poorly in the general election. Leaving office in January 1884, Butler continued to practice law until his death on January 11, 1893. Passing in Washington, DC, his body was returned to Lowell and buried at Hildreth Cemetery. Sources Civil War Trust: Major General Benjamin ButlerUnversity of Cincinnati Libraries: Benjamin ButlerEncyclopedia Virginia: Benjamin Butler

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

Pop Culture - Research Paper Example The young ones like to connect with the pop music because they believe this is them when they hum along to songs, attend concerts, be a part of the karaoke nights and basically have a good time within the pop domains. The pop culture within music has always been a good subject to comprehend because the pop music is more about loudness and bang-bang than any other thing. They focus less on how things are followed by the book but understand how things are done in a quick and hassle-free way. This is, therefore, some of the best-known reasons why pop music has been able to showcase the young artists, the teenage sensations, and so on and so forth. The pop music and indeed the pop culture does not represent or take into consideration the people from the older age segments or the ones who are facing mid-life issues. Lady Gaga’s influence on the pop music and indeed the generation of present times is something to write home about. She is one pop singer that has touched the zenith of success during her brief pop career. However, she has touched hearts of millions around the globe and has represented the pop culture in a way that has not been known to be linked with others in the pop music industry. Therefore the role of pop music within the popular culture of present times is an acknowledged one and is manifested for a number of different reasons. People have started to think that pop culture will basically put the young ones on the right track, whereby the latter can listen to songs all day long and remain calm all this while. If they indulge in some other activities which are unbecoming of their own selves, then that would not be a pardonable excuse at all. So it is always an appreciable act on the part of the elders in the current times to allow the manifestation of the pop music in its diverse forms. Pop Culture on Television How programming has been affected with television and how the same has been inter-linked with the pop culture is somewhat of an inter esting debate. This is because the pop culture has brought about a number of programming advancements within the realms of this select audience (McNicol, 2009). The young ones now feel that they have a separate and unique identity of their own, which is being represented through the different pop music channels and distinctive programs – all of which cater to the needs and requirements of the time. The children and teenagers know that they need to keep a close track of what is happening within the pop culture regimes so that they can come along well with the changing times and be considered hip and happening within their respective social circles. The need is to remain fast track with the amending technological documentations and this has been in the form of immense progress that has come about with the advent of the pop culture. The pop culture on

Business Law and the Accounting Profession Research Paper

Business Law and the Accounting Profession - Research Paper Example It governs all transactions in the land including business. Law is often associated with ethics. Ethics is the field of study that aims to encourage all people to act in accordance with the law. It focuses more on one's morality, the ability to decide in a rightful manner taking into consideration any possible consequences of the decision. It is crucial for law and ethics to unite, but unfortunately at times it is not the case. Sometimes an individual must consider doing an unlawful act to do something that is ethical, it sounds complicated, but it happens in reality especially in handling business transactions (Beatty and Samuelson 16). The day to day dilemmas in business led to the formulation of business laws that seek to promote the value of law and ethics in the globally progressing business environment. Sources of Business Law In spite of the existence of business laws there are still some professionals who opt to perform their duties through unethical means. Perhaps this wrong ful act has contributed to the growing disbelief of people towards the information that is being shown in financial statements. The violation could either be intentional, that is when the accountant voluntarily made the violation or unintentional, if there is no willingness to do the wrongful act (e.g., when the employer threatens an employee to do something unethical for the sake of the company). Accounting regulations were established to govern professional accountants into practicing ethical behavior. The Securities and Exchange Commission (SEC) is the government agency tasked to promulgate regulations that are set to be followed by organizations particularly the accountants who are most of the time susceptible to trouble. The Securities Exchange Act of 1934 made possible the creation of SEC to formulate and impose securities law. In 2002 former U.S. President George W. Bush passed the Sarbanes-Oxley Act or the Public Accounting Reform and Investor Protection Act. The law was est ablished to ensure the credibility of financial statements. Due to the increasing number of fraud related issues in companies, the government finally realized the need to reform the laws that govern organizations and protect the right of investors (Peck 11). Issues in the Accounting Profession There have been recent scandals that involved accounting professionals. This type of profession is never easy to handle and sometimes it places an accountant's reputation at stake. In most cases, the cause of complications in the accounting profession is in the making of financial statements. Financial statement misrepresentation is strictly prohibited. Although that rule is clearly emphasized, many seem to disregard it. The violation is avoidable if companies will consciously make an effort to adhere to the said policy. If unluckily an accountant is caught doing this wrongful act, then there is no possible way to get out of this mess. Whatever the case may be, an accountant will still be held liable because an offense has been committed and the harm has already been done. As in the case of a criminal act a suspect is convicted if the commission of a crime is proven beyond reasonable doubt, so a suspect is not yet considered a criminal unless there is enough evidence. Say for example a company that is struggling financially. The only way to solve the problem is to manipulate the figures in the financial report so that investors will remain faithful to the company. The accountant is left with no other choice, but to do what the employer says. There are two possible consequences to this act. The first consequence is that if the manipulation will push through there are chances of reviving the company and so

History Of The Millat Tractors Limited

History Of The Millat Tractors Limited This whole report starts with the brief introduction of the Millat Tractors Limited. The introduction consists of company background, products, objectives, mission and vision statement and dealer network. After this the report contain a complete financial analysis of the firm and its comparison with its main competitor i.e. Al-ghazi tractors, these ratios cover all the ratios which include the liquidity, leverage, profitability ratio, activity and other ratios. After this in the end the report contain the literature and article review from different authors and websites. Contents Company Review Introduction The millat tractors limited was established in 1964. At that time the main goal of this company was to introduce and market Massey Ferguson Tractors in Pakistan. In 1967, an assembly plant was set up to assemble tractors in semi-knocked down condition. In 1972 the company was nationalized and started assembling and marketing tractors on the behalf of Pakistan tractor Corporation (PTC), formed by the government of Pakistan to import the tractors in semi-knocked down condition. Later in 1980 the government decided to manufacture the tractor in Pakistan, so they put this responsibility on Pakistan Tractor Corporation (PTC). PTC transferred this role to Millat tractors in 1981. It took only one year for millat tractors limited (MTL) to manufacture their own tractors, by setting up the first engine assembly plant in Pakistan. In 1984, the MTL set up a manufacturing facilities for the machining of intricate components, which were not available in Pakistan. In 1992, MTL was privatized throu gh management buyout (wikipedia). Mission Statement Millat to be market leader in agricultural tractors and machinery, building Companys image through innovation and competitiveness, grow by expanding market and investing into group companies, ensuring satisfaction to customers and stakeholders and to fulfil social obligations (Millat Tractors). Vision Statement Millat to be a global group of companies, recognized for a range of quality products with innovative design capabilities (Millat Tractors). Business Core Values Our customers are our first priority Prosperity of our stakeholders Corporate social responsibilities to enrich the lives of the community where we operate Recognition and reward for the talented and high performing employees Excellence Integrity in dealing (Millat Tractors). Objectives and Strategic Planning Objectives The main objective of the millat tractors in to be a market leader as far as market share and technology is concerned, in the areas of operations. The objective is also to continuously improve the efficiency and competitive strength and to offer the customer the quality products and support services at competitive prices and to their satisfaction. To generate sufficient earnings to ensure a secure future for the company and to protect and increase the shareholders return through continuously improving the performance. Moreover the objective is also to enhance the creativity and job satisfaction of the employees by providing opportunities for the personal development. To play a vital role for the society and environment (Millat Tractors). Strategic planning To make optimum use of ancillary industry in Pakistan to maximize indigenization of tract parts and farm equipment. To create in-house plant facilities for manufacture of components for tractors and other agricultural machinery which cannot be fabricated by the ancillary industry, where investments required are heavy or where technology involved is intricate. MTL will maintain a strong RD Department to provide technical assistance to local manufactures and for product development. Ensure customer satisfaction by providing quality products at competitive prices with warranty coverage and ensuring after sales service (Millat Tractors). Products MTL has a huge variety of products which includes tractors for the farmers that range from 50 HP to 85 HP, to fulfil the needs of the farmers for agriculture purpose. These tractors can be purchased not only against cash but also through bank financing. Besides Tractors MTL also offer industrial products like generators, that range from 15 KVA to 40 KVA, forklift trucks and prime movers, that range from 50 HP to 85 HP. MTL also deals in range of generating sets from 27 kVA to 2000 KVA (Millat Tractors). Other than above mentioned products MTL also offers a wide range of agricultural implements like chisel, Disc and mould board plough, tine tillers, offset disc harrow, ridger, front blade, multi-purpose rear blade, agriculture loader, farm trailer, hydraulic tipping trailer, jib crane, post hole digger, lawn mover, and pneumatic pruning sets. MTL also provide a wide range of spare parts throughout the country (Millat Tractors). Dealers MTL has dealers throughout the country to make sure the availability of the tractors. MTL divided the whole country into six regions that are KPK, Northern Punjab, South Punjab, Upper Punjab, Lower Punjab and Balochistan (Millat Tractors). Competitor Analysis The main competitor of Millat Tractor is Al-ghazi tractors, besides Al-ghazi there are few private tractor manufacturers and Chinese tractors that multiply the competition. Below is the financial analysis of both millat tractors limited and Al-ghazi tractors. On the basis of these financial ratios we can compare the performance of both the firms. For Financial statements see the appendix. As far as the production and sales of MTL units are concerned a graph from their websites are given below. http://millat.com.pk/wp-content/uploads/image/chart3.JPG Source: http://millat.com.pk/?page_id=408 Financial Ratios Liquidity Ratios Current Ratio Although the current ratio of both the firms are greater than 1, but the current ratio of Al-ghazi tractors is higher than 3 which shows that the company is inefficient to utilize its current assets to pay off the current liabilities. On the other hand the current ratio of MTL is greater than 1 but less than 3 which shows that company is efficiently utilizing its current assets to settle the current liabilities. So on the basis of the current ratio we can say that Millat tractor limited is working more efficiently with their assets as compare to Al-ghazi, which has huge current ratio thats shows the inefficiency in case of utilizing the assets. Quick Ratio Quick Ratio shows the companys ability to use the cash and cash equivalents to settle the current liabilities, this excludes the inventory. The ratio of both the companies shows that millat tractor is more efficient as compare to Al-ghazi. Moreover the ratio is also close to the current ratio which shows that inventory is well managed by the millat tractors. Although the ratio of Al-Ghazi is much higher than the millat tractors, but the ratio higher than 3 is not a good sign. This shows that Al-Ghazi tractors are unable to utilize the cash and cash equivalents to settle the current liabilities due which their ratio is higher than that of Millat tractors. Inventory to net working capital This ratio tells us the extent to which the working capital is tied up in the inventory, although it is less than 1 for both the firms. But in case of millat tractors it is higher than al-Ghazi which is not a good sign as it shows that lots of working capital is tied up in inventory as compare to that of Al-Ghazi Tractors. During the last year however the ratio has decreased in case of MTL and increased in case of Al-ghazi tractors but Al-Ghazi Ratio is still lower as compared to MTL. One of the main reason is the higher inventory since last three years of Millat tractors. One thing to be kept in mind is that these inventories mostly consist of spare parts and agriculture implements. Profitability Ratios Gross profit Margin Although the gross profit margin of millat tractors are lower as compare to Al-ghazi tractors yet they are earning much on sale as compare to Al-Ghazi. In the year of 2011 Millat tractors report the sale revenue of 24863264 as compare to 14936034 but the reason is the high cost of goods sold. The main reason for the increase in the COGS is the components consumed, which is continuously increasing since last four years. According the millat tractors dealers and the website information the millat tractors is continuously increasing its production and achieved the target of 40000 tractors in the year of 2011, which obviously resulted in the increase in the components consumed. Besides components repair and maintenances and spare parts consumed also resulted in the increase of COGS, most of them were covered under the warranty claims. On the other hand in case of Al-ghazi tractors, Components consumed were highest in the year of 2010 and in 2011 the components consumed has decreased beca use of decrease in production, which also resulted in the decrease of other things like salaries, spare parts consumed and supplies. Due to this reason Millat tractors, that produced 40000 units as compare to Al-ghazi tractors that produces 19936 units in the year 2011, has to face lower gross profit margin as compare to the alghazi tractors. Otherwise as far as sales revenue is concerned, it is much much higher in case of MTL as compare to Al-Ghazi Tractors. Operating Profit Margin From the year 2008 till 2010, alghazi tractors has higher operating profit margin because of high sales as compare to COGS and low expenses but in the year 2011 Millat tractors beat the Al-ghazi tractors because of increase in production and sales and lower expenses with respect to the sales. Secondly the revenue from the sales against all the expenses are higher for MTL in the year 2011 as compare to the previous year. In the year 2011, alghazi tractors lower their production due to which their revenues also decreased. So the operating profit margin which indicates firms profitability from the current operations excluding interest and tax, is higher for MTL as compare to Al-ghazi tractors. Net Profit Margin Although the sales revenue of Millat Tractors are much higher than the alghazi tractors but they have to face high financing cost and taxation. In the year 2011 MTL also has to face a huge deferred taxation from the previous years along with the increase in the finance cost which is the result of increase in loans, accumulating compensated absences and trade and other payables. Trade and other payables were highest in the year of 2010 but decrease in 2011 due to which finance cost also showed some decreasing growth rate. On the other hand Alghazi tractors that produces much smaller number of tractors as compare to the millat tractors has to face low finance cost and taxation due to which the ratio is higher. Return on Total Assets This ratio calculates the companys earning or profit against the total net assets, the higher the ratio the better it is as it shows that the company is earning more profits as compare to their assets. Initially MTL has to face lower ratio when compare to Al-ghazi because of high growth in net assets and lower growth of profit but in the 2011, when MTL achieved the record production of more than 40000 tractors the ratio increased much higher than Alghazi, which faced an increase in total assets with the decrease in net profits. In 2011, MTL has to face a decrease in total assets with the increase in net profit, which shows that the company efficiently used its assets to generate the profits. So it is not wrong to say that the MTL is much more profitable as compare to Al-Ghazi. Earnings Per Share This ratio shows the earnings available to the owners of the common stock and if you see the ratios then it is clear that MTL has a high earning per share which shows that the investors of MTL enjoying the higher profit against their investments as compare to that of Al-ghazi Tractors. So this also shows that MTL is highly profitable as compare to Al-ghazi Tractors. Return on Stock Holders Equity This shows the rate of return on the stock holders investment. The ratio clearly shows a huge difference between the two companies. In case of millat tractors, the after tax profits are increasing against the decreasing profits of Al-ghazi. This shows that investors are enjoying high profits against their investment in case of MTL as compare to that of Al-ghazi profit, which is facing decreasing after sales profits. Leverage Ratios Debt to Assets Ratio High Debt to assets ratio shows that the company depends more on the debt financing, which ultimately increase the risk. Millat tractors shows increasing debt ratio until 2010 but it decreases in 2011. This shows that the company is more dependent on the debt financing rather than its own assets which made this company risky. Increasing EPS and stockholders equity also shows this as they are enjoying higher return which is the proof that the company is risky as higher the risk, higher will be the return. On the other hand Al-ghazis debt ratio is lower than the MTL, though they are also taking debt to finance their operation but the ratio against the total assets is low which shows that the company is less risk and depending mostly on its own assets as compare to that of MTL, this also results in the lower return. In the year 2011, MTL has dropped in liabilities significantly from the last two year but it also followed by the decrease in the total assets from the last two years. In th is case we can say that Al-ghazi is better than the MTL. Debt to Equity Ratio Just like the Debt to asset ratio, Debt to equity ratio of MTL is also high which shows that MTL also depending on Debt financing more than the equity. This ratio suggest that MTL is depending more on the debt financing as compare to equity financing, this makes MTL more risky. On the other hand Al-ghazi tractors has the lower debt to equity ratio, which makes this company less riskier as they depend on the equity financing more than their debt financing as compare to the MTL. In 2011, the debt to asset ratio as well as debt to equity ratio both shows downward trend in case of MTL, which is because of the huge decrease in the total debt of the company which is almost equal to more that 40 million rupees, due to this there is the decrease in the ratio in the year 2011. Long-term Debt to Equity Ratio This ratio also show the financing condition of the firm. Higher ratio means that the company is more depending on the long term debt as compare to the equity. High ratio shows the high risk for the firm. In this case Al-ghazi has the higher ratio which shows that Al-ghazi is more dependent on the long term debt as compare to the equity. MTL dependent on the short term financing but in case of al-ghazi they are more dependent on the long term financing due to which their ratio is higher than MTL. This shows that as far as long term debt to equity ratio is concerned Al-ghazi is much riskier than the MTL. Time interest Earned This ratio is lower for the MTL as compare to al-ghazi. This shows that Al-ghazi is better in this case. Activity Ratio Inventory Turnover Inventory turnover of MTL is much greater than Al-ghazi Tractors which shows that the company is efficient with the inventory and could be able to convert its inventory into sales. Though in the previous year that is from 2008 to 2010 MTL is behind Al-ghazi but in the year 2011, MTL is able to convert its inventory into sales more efficiently and effectively Fixed Assets Turnover Fixed assets turnover of Al-ghazi is decreasing since the last two year but on the other hand it is continuously increasing in case of MTL which shows that the company is more efficiently utilizes its fixed assets to make the sales. Other reason is that MTL non-current assets shows little or negative growth rate with the increasing sales but in case of Al-ghazi sales revenues are decreasing with the increasing fixed or non-current assets. Total Asset turnover Just like the fixed assets turnover ratio, total assets turnover ratio of MTL is also increasing which shows that the company is efficiently utilizing its assets to generate the sales as compare to that of Al-ghazi Tractors. Other Ratios Dividend Yield Except the year 2011, in which MTL retained most of the earnings, in all the previous years MTL pays higher dividends as compare to the al-ghazi tractors whose dividend fluctuate through out the year. This shows that the investors of MTL received higher dividend as compare to Al-ghazi tractors. Price Earnings Ratio MTL PE ratio is increasing which shows that it is faster growing and less risky in the sense that they fulfil all the risky through the return. On the other hand Al-ghazi shows decreasing trend which shows that they are risky, except it is proved above that MTL is highly risky as compare to Al-ghazi but MTL cover the risk through the return as compare to Al-ghazi so it could not be wrong to say that MTL is faster growing and more profitable as compare to Alghazi tractors. Dividend Payout Ratio MTL Dividend payout ratio is increasing which shows that they are not retaining earning and paying more dividends in cash rather than retaining them. Other the other hand Al-ghazi is retaining more than MTL and not paying much dividend as cash. Other Competitors Other than these two public listed companies there is a private company with the name of Fecto Belarus Tractors which is basically a private Russian company and has been working since 1962. This company has also participated in many government schemes like Green tractor and Awami Tractor schemes. But this company is very small and not so much appreciated by the farmers. According to the information given on their website they have produced only 4000 tractors in the year 2010 and 2011 (Fecto Belarus). Other than this there are few Chinese imported tractors but as per government rules there are very high barrier to the international tractors to support the local market. But if the Government could not able to address the problems the company is facing right now then these low price and low quality Chinese tractors will find their way into Pakistan, which will result in the major threat to the local industry. Literature Review Article Two main tractor manufacturing units Al-Ghazi Tractors and Millat Tractors have suspended their production after plummeting of their sales as levy of 16 percent GST has made the farm machinery costlier and Zarai Taraqiati Bank Limited has stopped tractor loans to the cash starved farmers for the past two years. Millat Tractors Limited and Al-Ghazi Tractors Limited account for virtually all of industrys yearly output of more than 72,000 tractors. A senior executive of Millat Tractors told Business Recorder here on Friday that tractor sales nosed down to 12,000 from July to December 2011 as against 30,000 tractors during corresponding period of last year. The industry sold 70,770 tractors from July 2010 to June 2011, he added. He said tractor manufacturers have suspended procurement of parts from their vendors as there are already several thousand unsold tractors dumped at their plants and countrywide dealership network. Tractor prices surged by Rs100,000 to Rs. 200,000 a piece depending on engine horse power after imposition of 16 per cent GST in March last year plunging the industry in turmoil and endangering investment of billions of rupees, he added. He said since ZTBL had suspended credit to farmers for purchase of tractors for two years and high interest rate of commercial banks loans, tractors are being purchased only by those limited number of affluent growers who pay net cash. He lamented that prices of cotton have suddenly fallen to a new low, farmers are not getting payment of sugarcane produce in cash, on the contrary, prices of fertilisers and other agri-outputs have skyrocketed, therefore the cash deficit small farmers have no money to purchase tractors. The executive suggested that the Punjab government should provide tractors to the unemployed people instead of taxis as a tractor is economically more useful and employment generator than a car/taxi Pakistan Association of Automotive Parts and Accessories Manufacturers Manufacturing held an emergent meeting here on Friday to review the socio-economic impact of tractor manufacturing units closure in the short and long run as they have stopped buying parts of tractors from the vendors spread all over the country. Talking to this scribe PAAPAM chairman Nabeel Hashmi said that thousands of auto parts manufacturing units which provide 92 percent parts to the tractor industry are laying off their 0.5 million workers after closure of tractor manufacturing units. He said imposition of 16 percent General Sales Tax has not only ruined the tractor manufacturing industry but has also had fatal repercussions on the agri economy and engineering and vending industry. Hashmi pointed out that due to decline in tractor sales, the government is not getting any additional revenue, therefore it should immediately withdraw this tax to make cost of tractors affordable for overwhelming majority of small farmers who own less then 12 acres land.PAAPAM chairman warned that as tractors are of prime importance to the agricultural sector itself, the agriculture and rural economy would grossly suffer with dangerous consequences if the government did not take immediate remedial measures (Goraya, 2011). Explanation In this article Mr. Goraya told about the effects of general sales tax on the sales of the tractors. According to him the increase sales tax reduces the sales of the tractors in the country. Moreover the Zarai Tarakiyati bank was is responsible to give the loans to the farmers for the purchase of the tractors along with the other agricultural tools also stopped giving loans to the farmers due to which only those farmers who could afford the purchase of the tractors on the full cash basis could buy the tractors. This had the very adverse effects on the tractors industries as because of this the inventories which are unsold increased and many units goes unsold. Due to the increase in the taxes and the non availability of the loans the amount of the unsold tractors increased from 12000 units to 30000 units. Moreover because of the GST the prices of the tractors increases by 200000 rupees because of which farmers who were dependent on the loans, are now unable to purchase the tractors du e to which the sales goes down, with the decrease in production. According to the sales person of millat tractors limited the production of millat tractors decreased from 40000 to 32000 units because of the last year unsold inventory. Moreover in the article it is suggested that except giving the yellow cabs schemes, government should provide tractors to increase the employment and to save the industry the government should reduce the taxes so that this automobile industry could move forward with any threat. Article The last few years have been great if you were a tractor manufacturer. The industry has grown by a CAGR of more than nine per cent annually over the last five years with the exception of FY08 when it registered negative growth. This is on the back of a supply deficit whereby the demand for tractors and agricultural implements (taken on a cumulative basis when we talk about tractors) has been racing despite the hullabaloo of structural weaknesses in economy. This is because the local tractor industry is a derivative of the agricultural sector which forms the backbone of our economy and is the leading source of employment for our labor force. Therefore, as the population grows, which it will regardless of the era in question; demand for agricultural produce will grow, resulting in continuous demand for tractors in Pakistan. The linkage between tractors and the agriculture sector is therefore clear for all to see. Previously, industry growth was thought to be relatively immune from decelerating trends in agriculture; a view which was given life by observing FY09 and FY10 when the industry grew 13 per cent and 14 per cent respectively despite downturn in the agronomy with in-turn depressed growth rates (four per cent and two per cent respectively). Any good analyst would surely decipher that this is not a concrete relationship as sooner or later any business/industry will be affected by the economic environment it operates within. And it now has. The imposition of 17 per cent sales tax in March 2011, coupled with declining agro product prices which dented farmer income, will start taking its toll on the industry and its participants. The recent notice sent to the KSE by one tractor manufacturer (Al-Ghazi tractors) substantiates this view: Following the imposition of 17 per cent sales tax in March 2011 tractor bookings started fallingà ¢Ã¢â€š ¬Ã‚ ¦ Impact of 16 per cent sales tax on tractors, announced in the Financial Bill of the year 2011-2012, continues to jeopardise the companys sales. This has been spoiled further by the fall in cotton prices There are two main players in the tractor manufacturing industry, namely Millat Tractors Limited (MTL) and Al-Ghazi Tractors Limited (AGTL), which account for virtually all of industry output. Of these, MTL, with its popular brand Massey Ferguson, holds 61 per cent market share in terms of total tractor sales and has experienced significant growth in the turnover since FY07. The company has developed a track of breaking records by achieving an off-take of 30,244 in FY09 and then surpassing it in the subsequent year to 40,836 tractors. As per the official statistics released by the Pakistan Automobile Manufacturers Association (PAMA) the company has achieved sales of over 42,000 tractors in FY11 while the total tractor industry stood at 70,000 tractors sold during the year. Advanced bookings a measure often used to gauge demand increased by 81 per cent during FY10: 40,836 tractors pre-booked in FY09 to 74,000 tractors pre-booked during FY10. This figure is expected to drop as substa ntiated by the press release given above. Talking about the tractor industry as a whole, forming a holistic view of the key demand drivers of the tractor industry is imperative: KEY INDUSTRY DEMAND DRIVERS Government Incentives The Benazir Tractor Scheme aims to incentivise the purchase of 20,000 tractors by subsidising the tractor up to 50 per cent. The program aims to provide a subsidy up to Rs200,000 per farmer leading to more affordable tractors. Given the tight fiscal position of the GoP further extension/incentivisation in this program is unlikely. Therefore, we view this program lacking in its true essence on account of an absence of both ability and willingness on behalf of the government to encourage farmer development. Affordability A 17 per cent tax levied on tractor production in the Finance Bill announced in March was initially projected to raise tractor prices by 10-15 per cent. However, after accounting for the cumulative impact of the imposition in tractor inputs as well, final tractor prices have gone up by 20 per cent. This is a serious jolt to farmers for whom tractors have gone beyond the reach of affordability. Farmer Income Agricultural prices had shot up in the recent past. However, they have witnessed a sharp decline inline with fall in commodity prices globally. Pakistans agricultural produce has been the same; as an example, cotton prices have fallen to the 5,500 mark after seeing highs of over 13,000 per maund. This has impacted farmer income and therefore, they are less willing to spend upon tractors as they simply cannot afford to. Farmer Credit Squeezing of loans by the Zarai Taraqiati Bank Limited (ZTBL), especially to farmers who own less than 12 acres of land, tractors are being purchased only by those who pay net cash. Given the fall in farmer income, the lack of credit in the market does not make a cash purchase viable for farmers. Indeed investment in such times is hardly the priority for farmers whose lifestyle limits him to focusing on only the necessities of life. Tractor Life According to FAO, ideal horsepower available per hectare should be 1.4, versus the current 0.9 in Pakistan. Increasing horse power utilisation would imply increasing the total number of tractors by more than 250,000 (55 per cent) highlighting the growth potential of the sector. Given the dearth in farmer awareness, a change in this trend seems unlikely. Competition High barriers to entry due to heavy capital outlay in establishing a distribution network reduce the threat of competition arising. Further, due to the high deletion levels (percentage of cost from locally manufactured inputs) soaring upto 90 per cent, Pakistani tractors trade at a significant discount to international counterparts, thereby making the import of tractors unfeasible and impractical. Given the above demand outlooks, future prospects of tractor manufacturers surely seem weak. But why should this be as alarming as it sounds? Tractor manufacturers have had it good over the past few years operating at near 100 per cent utilisation levels. They have built their asset bases and have enjoyed periods of strong profitability. Given that the two manufacturers have not been forced to engage in a price war and that both operate at nearly zero leveraging, the reserves built-up should be substantial in sustaining them through a down period. However, tractors are of prime importance to the agricultural sector itself, and while some rationalisation can be expected, a total fall from grace would have a far reaching impact on the agronomy in the longer run in terms of efficiency and growth (Khan). Explanation This article tells us that the tractor industry is the back bone for our economy. This industry was seeing the growth rate in the past but recently has to face many problems like GST, Inflation, expensive vendors. This articles also tell us that the MTL is the market leader with the 61 percent of market share as compare to its major competitor Al-ghazi, so it is in a strong position. This article also discussed different demand drivers. First of all the government support, although government is claiming to help the farmers by subsidizing the tractors through different schemes but still there is a lack of commitment and care of the government towards this industry. Secondly the affordability, with the increase in the GST, farmers are unable to afford such a expensive tractor, which was available for 15 lac two years back and now it is available for 20 lac rupees. Thirdly the farmer income, with the increase in population along with inflation it would be hard for the farmers to suppor t their families and with the increase in the price of the tractors farmers could not buy the tractors as they also have to afford my other lives. Forth the loans, with the increase in bad debts and non performing loans the only bank for the farmers i.e. Zarai Tarakiyati bank stopped giving loans and increased their interest rates so farmers are unable to get the loans for the purchase of the tractors, this also multiply the difficulties for the farmers. Lastly the competition, as there are high barriers of entry to international firm to enter into the Pakistan market no intern

Joining the Military Essay

Joining the military can be a great experience for some people, but for others it can be a terrible mistake. People enlist in the military for a variety of reasons. Some soldiers enlist to serve their country, just for the challenge and adventure, to see parts of the country or world that they wouldn’t have otherwise gotten the chance to see, to stay out of trouble, to pay for a college education, or simply because it is a steady income in a hard economy. Joining the military for me was both a great experience and a terrible mistake. I first enlisted in the Army National Guard when I was junior in high school. I joined because I thought that it would be a great way to pay for my education and still experience all the adventure of the military while serving my country at the same time. I went to Oklahoma and Virginia for training, got to see Iceland, an island in Portugal, and Germany two times, and ended up stationed at Fort Drum when I went active duty. Getting to meet people from all over and learning the variety of skills needed to be a soldier were some of the greatest experiences that I have ever had. Joining the military can end up being a pretty big mistake for many. When I joined I was really didn’t understand what a person has to give up to be a soldier. My obligations to my state and country prevented me from getting into college when I had originally planned. As a result I ended up not continuing my education for another thirteen years. Realizing that a military family isn’t so much a family unit as it is a single parent home with an occasional helper was the point when I knew that becoming a soldier was a mistake for me. I have learned that the reasons for joining the military may vary but don’t matter. It is more about what each individual person is willing to give up that ultimately determines the experience that one has.

About Jhumpa Lahiri

About Jhumpa Lahiri, Jhumpa Lahiri is an Indian- American author. She was born on 11 July 1967 in London and is daughter of Indian immigrants from Bengal. She grew up in Kingston, Rhode island. She graduated from South Kingstown High school and later achieved multiple degrees in Boston university. In 2001, She married Alberto vourvoulias –Bush, A journalist who was then a deputy editor of â€Å"The Times†. Interpreter of maladies Lahiri’s short stories faced rejection from publishers for years.But, Finally in 1999, Her first short story composition was released. The short stories address sensitive dilemmas in the lives of Indians. Including themes such as miscarriages and martial difficulties. Also, the disconnection between first and second generation United States immigrants. It was highly praised by American critics and sold 600,000 copies. Also, it received the 2000 Pulitzer price for Fiction The namesake â€Å"The Namesake† was Lahiri’s first n ovel and was published in 2003. The story spans over thirty years in the Ganguli family.The Calcutta born parents emigrated as young adults to The United States Of America with their children Gongol and Sonia where they experienced the constant generational and cultural gap. Lahiri made herself as a cameo â€Å"Aunt Jhumpa†. Unaccustomed earth â€Å"Unaccustomed Earth, Her second collection of novels was published on 1 April, 2008. It went to the number 1 spot just few days after it’s release on the New York best-seller list. It was praised a lot by all critics and masses and sold thousands and thousands of copies.Achievements and awards * 1993 – TransAtlantic Award from the Henfield Foundation * 1999 –  O. Henry Award  for short story â€Å"Interpreter of Maladies† * 1999 –  PEN/Hemingway Award  (Best Fiction Debut of the Year) for â€Å"Interpreter of Maladies† * 1999 – â€Å"Interpreter of Maladies† selected as one of  Best American Short Stories * 2000 – Addison Metcalf Award from the  American Academy of Arts and Letters * 2000 – â€Å"The Third and Final Continent† selected as one of  Best American Short Stories 2000 –  The New Yorker's Best Debut of the Year for â€Å"Interpreter of Maladies† * 2000 –  Pulitzer Prize for Fiction  for her debut â€Å"Interpreter of Maladies† * 2000 –  James Beard Foundation's M. F. K. Fisher Distinguished Writing Award for â€Å"Indian Takeout† in  Food & Wine Magazine * 2002 –  Guggenheim Fellowship * 2002 – â€Å"Nobody's Business† selected as one of  Best American Short Stories * 2008 –  Frank O'Connor International Short Story Award  for â€Å"Unaccustomed Earth† * 2009 –  Asian American Literary Award  for â€Å"Unaccustomed Earth†

The Theory Of Management As A Science - 791 Words

Management as a science Science is the process of getting things done in correct order. It is the way of coordinating and gathering information’s of day to day knowledge, and used knowledge to formulate rules, law of principles. In National Humanities Centre (2005, P. 2) As per Weber, (1975) bosses of nineteenth and twentieth century saw no requirement for social fulfillment on occupation. In office and shop, their posted approaches every now and again prohibit mingling, unmoving tattle, or conspiratorial meeting. Experimental administration master exhorted chiefs to regard individuals as individual piece rate motivating force pay to urge every worker to deliver to his greatest. â€Å"Under experimental administration the activity of laborer (that is, their work, their positive attitude, and their creativity) is acquired with outright consistency and a more prominent degree than is conceivable under the old framework; and notwithstanding the change with respect to the men, the director expects new weights, new obligations, and obligations never longed for before. The director expect, for occurrence, the weight of assembling all the conventional learning which in the past has been controlled by the laborers and the ordering, classifying, and lessening this information to principles, law, and define which are colossally useful to the workers in doing their every day work. in National Humanities Center (2005, P 2). 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