Creative Accounting Essay Example | Topics and Well Written Essays - 3500 words

Creative Accounting - Essay Example It has been pointed out that conflicting interests of shareholders and managers often lead to the use of creating accounting. After having successfully assembled the resources, the company is also required to assure all its stakeholders that it is indeed making good use of the resources in a manner benefitting all the stakeholders. In fact creative accounting is done very much within the legal framework and the prevailing accounting standards, but quite often done to camouflage the actual picture. It won't be an exaggeration if we say that creative accounting is done with the help of the weaker points in the law of the land and the accounting standards. Creating accounting has also been termed as 'window dressing', 'aggressive accounting' or 'fiscal gimmickry' by analysts from time to time. People from outside the company as well as stakeholders from within the company make use of financial accounting details to arrive at a decision regarding their decision to continue with the company or look for a better opportunity. The shareholders will go through the financial details in order to figure out the profit margins and percentage their own earnings in the form of dividends, interests or bonus shares. Some of the inferences that could be drawn using financial accounting information include; Creating accounting is therefore an effort to influence all these ind... v. Pointing out the lapses in utilizing the financial resources judiciously vi. Putting a stop to corrupt practices and different types of pilferages taking place within the organization vii. Ensuring that the accounting practices are in tune with GAAP viii. Assessing the need for further inputs in the form of finances, workforce or other resources for ensuring functioning of the organization Creating accounting is therefore an effort to influence all these indicators in order to remain out of immediate trouble. Manipulation in maintaining the account books is one such practice, use of which by some companies has come to light, during the last couple of years. Accounting as such is used for maintaining the account of quantitative information about the transactions involving finances and resources of a company. In other words it is the process of identifying, measuring, handling and communicating the financial information about different economic entities for being used by the concerned parties. Showcasing healthy account books in the public domain certainly helps the company and its management in attracting better reviews and commitments for the future growth of the company. This often results in managements resorting to creative accounting practices, which is mainly done to influence the opinion about the company and sometimes to conceal some unethical practices of the m anagement or the company. Some of the widely used practices for manipulating the account books include; Making use of the depreciation i.e. by profits can be inflated by increasing the useful life of an asset and thus spreading the charge over a longer period of life. For example a company can spread over the useful life of its

Disadvantages of Genetically Modified Food Products Essay Example for Free

Disadvantages of Genetically Modified Food Products Essay British scientific researchers demonstrated that genetically modified DNA from crops can find its way into human gut bacteria, raising possible health concerns. This is because antibiotic-resistant marker genes are inserted with GM material, which could cause a person to be resistant to antibiotic medicines. The study was conducted at Newcastle University on seven human volunteers who, in the past, had their lower intestine removed and now use colostomy bags. After eating a burger containing GM soy, researchers compared their stools with 12 people with normal stomachs. They found to their surprise that a relatively large proportion of genetically modified DNA survived the passage through the small bowel. None was found in people who had complete stomachs. To see if GM DNA might be be transferred via bacteria to the intestine, they also took bacteria from stools in the colostomy bags and cultivated them. In three of the seven samples they found bacteria had taken up the herbicide-resistant gene from the GM food at a very low level. Michael Antonio, a senior lecturer in molecular genetics at King`s College Medical School, London, said that the work was significant because the researchers demonstrated that you can get GM plant DNA in the gut bacteria, which was previously considered to be not possible. Antonio said the research suggests that antibiotic marker genes could spread around the stomach and compromise antibiotic resistance. If this were to happen, a person could be immune to beneficial antiobiotic medicines. Marker genes are inserted into GM plants to allow identification of GM cells or tissue during development. The House of Lords has called for them to be phased out as swiftly as possible. The research was conducted at the request of the UKs Food Standards Agency, which released a statement saying the research, concluded that the likelihood of functioning DNA being taken up by bacteria in the human or animal gut is extremely low. * Genetically modified foods may gain undesirable properties. * The preservation of genetic variety in one specie is difficult. The technology make farmer to produce only one type fertile plants. * The technology may cause undesirable degeneration. So, surprisingly, low quality products may be obtained. * Genetically modified foods may change the microbial flora of the soil. It may cause deperdition of essential microorganisms on soil. This ruin natural balance. * When genetically altered microorganisms are consumed with food products, they may consolidate with human or animal organism. His combination may cause deperdition, metamorphosis, or any other strange organisms. * If the foods which were made antibiotic resistant by gene technology are consumed, it may give the same property to human. This cause failure of antibiotic-based treatments. * By this technology transferred genes may contaminate to other organisms undesirably. This may cause biologic disaster. * As a ring of nature chain, insects may be influenced by genetically modified foods and insects can develop resistant mechanism. * Even beneficial foods that carry toxic effect genes can cause human illness. * There is a risk of formation one kind of flora. * Other organisms in the same medium may be influenced by genetically modified foods. Video Transcription. This transcription will have some mistakes because it is partially automated. Hey guys! This is Heather from HealthyEatingStartsHere. com. Today I wanted to talk to you about the disadvantages of genetically modified food. I do mention genetic modification every so often and to be on the lookout for it and that’s one of the reasons why I buy organic foods. And whenever I mentioned I always got a lot of question what it is? Why is it bad? All that kind of stuff! So first of all let’s look out what exactly it is. Genetic modification is when a scientist, genetic engineer goes into the actual DNA of a seed and changes something about the DNA. What it is depends on what they are trying to do. Often in food crops what they’re doing is they’re slicing in a little bit of some other species of plant or animal into the seed for certain traits that they want that plant to have. So if you are a vegan and you’re concern about animal rights and the use of animal products in your food, you wanna be really careful about genetically modified food because they might have some animal genes place in. And that involves not only the animal gene but obviously they are taking it from somewhere so there is some kind of animal experimentation going on. Aside from that, another thing that often comes up in question of what’s the difference between genetic modification and hybridization? Because people have been making hybrids for a long time, is that bad? Well, the difference is with hybrid foods what they’re doing is that they are taking two plants and they’re putting them together, kind of like mating them and producing a slightly different second generation off spring. So, it’s different because they’re not going actually on the actual DNA of the seeds and changing things mechanically. They are cross breeding and hybridization have been going on for a long long time since the beginning of agriculture really and genetic modification is very very new. It only started being experimented with in the late 1980’s and then it’s only been on the commercial scale since the late 1990’s. So not a lot of time they have been gathering data on what the long term effects are and that is one of the main disadvantages that people talk about with genetic modification. Today I want to focus more on the positive and look at what can we come up with as better solutions to whatever it is that people are trying to which are like genetic modification. If you want to read more about the disadvantages, I did write about them in my blogs, you can check that out at HealthyEatingstartsHere. com but again let’s take a look on the positive. The benefits that people are going for in genetic modification, one of the first one is the resistant to pesticides and herbicides. What happens there is well let’s take the biggest example which is Roundup ready crops. Roundup is a chemical that is a herbicides so it kills plants. You probably heard of it, people use it on their lawn, stuff like that and basically just wipes everything out. And what’s the company that produces Roundup called Monsanto wants to do is allow farmers to go out and spray field of crops and have Roundup kill all of the weeds that they don’t want but leave the crops growing. So what they do is they go onto the seeds of these major crops and changed it so that Roundup does not kill them. So that’s one of the biggest and first uses of genetic modification and the solution there if you look at organic food production, the bases behind the whole process is about making plants healthy, making the soil healthy first so that it grows healthy plants and those healthy plants won’t have diseases won’t get pests and will grow in healthy soil and the weeds won’t even be a problem. So it eliminates the need for these Roundup ready crops, I mean it’s more complex than that but that’s the – the basic idea is let’s look at what we want and create that rather than taking how things are and kind of putting a band aid on it and trying to make it better. So you can read a little more about this over at my blog, go check that out but I wanna hear from you guys. Leave me a comment and let me know what you think about genetically modified foods. And whether you think there are some major disadvantages, whether you think they’re important, what you think are some good solutions that would be really awesome thing hear from you guys, what you think some better ways of doing things would be so let me know and I’ll see you guys next time. pHey guys! This is Heather from HealthyEatingStartsHere. com. Today I wanted to talk to you about the disadvantages of genetically modified food. I do mention genetic modification every so often and to be on the lookout for it and that’s one of the reasons why I buy organic foods. And whenever I mentioned I always got a lot of question what it is? Why is it bad? All that kind of stuff!   first of all let’s look out what exactly it is. Genetic modification is when a scientist, genetic engineer goes into the actual DNA of a seed and changes something about the DNA. What it is depends on what they are trying to do. Often in food crops what they’re doing is they’re slicing in a little bit of some other species of plant or animal into the seed for certain traits that they want that plant to have. So if you are a vegan and you’re concern about animal rights and the use of animal products in your food, you wanna be really careful about genetically modified food because they might have some animal genes place in. And that involves not only the animal gene but obviously they are taking it from somewhere so there is some kind of animal experimentation going on. Aside from that, another thing that often comes up in question of what’s the difference between genetic modification and hybridization? Because people have been making hybrids for a long time, is that bad? Well, the difference is with hybrid foods what they’re doing is that they are taking two plants and they’re putting them together, kind of like mating them and producing a slightly different second generation off spring. So, it’s different because they’re not going actually on the actual DNA of the seeds and changing things mechanically. They are cross breeding and hybridization have been going on for a long long time since the beginning of agriculture really and genetic modification is very very new. It only started being experimented with in the late 1980’s and then it’s only been on the commercial scale since the late 1990’s. So not a lot of time they have been gathering data on what the long term effects are and that is one of the main disadvantages that people talk about with genetic modification. Today I want to focus more on the positive and look at what can we come up with as better solutions to whatever it is that people are trying to which are like genetic modification. If you want to read more about the disadvantages, I did write about them in my blogs, you can check that out at HealthyEatingstartsHere. com but again let’s take a look on the positive. The benefits that people are going for in genetic modification, one of the first one is the resistant to pesticides and herbicides. What happens there is well let’s take the biggest example which is Roundup ready crops. Roundup is a chemical that is a herbicides so it kills plants. You probably heard of it, people use it on their lawn, stuff like that and basically just wipes everything out. /p pAnd what’s the company that produces Roundup called Monsanto wants to do is allow farmers to go out and spray field of crops and have Roundup kill all of the weeds that they don’t want but leave the crops growing. So what they do is they go onto the seeds of these major crops and changed it so that Roundup does not kill them. So that’s one of the biggest and first uses of genetic modification and the solution there if you look at organic food production, the bases behind the whole process is about making plants healthy, making the soil healthy first so that it grows healthy plants and those healthy plants won’t have diseases won’t get pests and will grow in healthy soil and the weeds won’t even be a problem. So it eliminates the need for these Roundup ready crops, I mean it’s more complex than that but that’s the – the basic idea is let’s look at what we want and create that rather than taking how things are and kind of putting a band aid on it and trying to make it better. So you can read a little more about this over at my blog, go check that out but I wanna hear from you guys. Leave me a comment and let me know what you think about genetically modified foods. And whether you think there are some major disadvantages, whether you think they’re important, what you think are some good solutions that would be really awesome thing hear from you guys, what you think some better ways of doing things would be so let me know and I’ll see you guys next time. A lot of people arent clear on what exactly genetically modified food is. Very simply, its food thats been changed on a genetic level through genetic engineering. The process usually involves splicing in a gene from a different species of plant or animal to take advantage of certain traits. Hybridization causes some confusion here, since its also a way of breeding plants (or animals) for certain traits. The difference is that hybrid food is created through cross-breeding two plants into a second generation. Genetic modification is done directly in the DNA of a seed. The main benefits producers are going for in genetically modifying food plants is a resistance to pesticides and herbicides, better tolerance of extreme weather conditions (like drought), longer shelf lives, and an increase of certain nutrients (like vitamin A-infused rice). That all sounds good on paper, but there are some serious disadvantages of genetically modified food. The most blatant one is that this GM seeds are already in widespread use in the industrial agriculture food chain without having had long-term testing. They only started small scale experiments in the late 1980s, and large scale operations started in the late 1990s. The future effects on our health, our environment and the sustainability of our food crops arent easy to predict in the best of times, but GM foods and crops throw a real curveball in the mix. Because they are a fundamentally new organism, theres a lot of speculation that GM foods are treated as allergens foreign invaders by our bodies. Theres also the potential of splicing in a gene that is a natural allergen. The disadvantages of genetically modified food dont stop at health and environmental concerns. There are some serious social justice issues, where farmers in developing nations (and even those in rich countries) are generating massive profits for large corporations without any gains for themselves. In fact, lots of farmers in India kill themselves because they just cant see a way out of the downward spiral of paying for seeds that require paying for pesticides and fertilizers and machinery, then paying for more seeds and now having to pay for irrigation systems because their land is drying out Now, thats just a quick overview of the disadvantages of genetically modified food. I dont really like to dwell too long on the negative side of things, but sometimes its important to know why you dont do certain things. What I much prefer looking at is the positive side of what you can do instead. If you look at the benefits of GM crops, there isnt a need to use genetic modification to get them. Organic methods of growing food are about making plants optimally healthy, so that they dont need pesticides, fertilizers or herbicides. Growing healthy plants from healthy soil also makes for higher nutrient levels, and getting a variety of healthy foods is a better way of getting nutrients than protein-enhanced sweet potatoes or vitamin A-enhanced rice. Growing food in polycultures (lots of different types of plants together) rather than massive monocultures (like the enormous fields of corn or soy beans you see all over North America), and using different varieties of plants brings biodiversity that can better withstand extreme environmental conditions. Its like building diversity in your investment portfolio having a wide variety of stocks helps lessen the impact of one or a few companies crashing. Local food systems make shelf life less of an issue. Besides, do you really want to eat rice that could last for a few years? When the farmers are the ones who are starving, there is something seriously wrong in our food supply chain. My main question is this: If there are so many unknowns and disadvantages of genetically modified food, why dont we put our efforts into better solutions ones that address the root of the issues? The best way to avoid the disadvantages of genetically modified food is to grow your own and if you dont have space or time for a vegetable garden, a jar of sprouts on the windowsill is still awesome. If you need pointers, you can watch me show just how easy it is to grow alfalfa sprouts at home. Want to know it? Answers to lifes questions Want to know it? This blog has a little bit of everything to challenge your mind and find answers to lifes questions. Home Disadvantages of Genetically Modified Food By: Want To Know It Photo Credit wheat field image by Soja Andrzej from Fotolia. com Genetic engineering has been practiced in the form of selective breeding throughout the history of agriculture. However, the discovery in 1953 of the structure of DNA gave scientists the ability to insert genes from one life form into those of a completely separate life form, thus arriving at the modern genetic engineering movement. Genetic engineering is fraught with controversy regarding its ethical and moral implications and health effects. Cancer Genetically modified foods share certain toxic effects on the liver, pancreas, kidneys and reproductive system that may cause cancer in these organs, according to a Greek study published in the February 2009 Critical Reviews in Food Science and Nutrition. The widespread use of recombinant growth hormone a genetically modified substance in the agricultural industry is associated with increases in IGF-1, a growth hormone that, in excess quantities, can lead to cancer. Sponsored Links Humanization Special Rapid, Powerful, Full length IgG Short time only End-of-Year Pricing www. BioAtla. com Allergy Allergic reactions to genetically modified foods may arise due to the presence of proteins derived from the plant or animal used to modify the food, according to a U. S. study published in the July 2009 Toxicological Sciences. Current safety standards involve evaluation of the foreign proteins for allergenic potential, and a database of known allergenic proteins has been compiled, along with computer programs for assessing potential allergenicity of proteins. Additionally, animal and non-animal testing methods are being developed to assist in the process of screening for allergenicity. Intestinal Immunity Genetically modified corn caused an immune reaction in mice in an Italian study published in the December 2008 Journal of Agricultural and Food Chemistry. Mice fed genetically modified corn for 30 days showed altered levels of white blood cells; interleukins, a category of protein molecules that regulate immune function; and MIP-1beta, a chemical produced by certain white blood cells that initiates inflammation. The researchers noted that young and old mice were similarly affected by the modified corn. Endometriosis Rising rates of endometriosis coincide with increased consumption of genetically modified foods over the last decade, according to a Canadian report published in the December 2010 Gynecology, Obstetrics and Fertility. The presence of pesticide residue and foreign proteins in genetically modified foods may be the culprit, say the authors, citing the low-dose hypothesis that accumulation of toxins, along with added chemicals for the stabilization and delivery of pesticides designed for use with genetically modified foods, multiply the risk factors and could be harmful for their immune-toxic effects and ability to disrupt the endocrine system. Read more: http://www. livestrong. com/article/345554-disadvantages-of-genetically-modified-food/#ixzz2G2YGRNlT. Genetically modified food has been on the market since the early 90’s and since that time has attracted both positive and negative attention. Many people believe genetically modified food to be unsafe for human consumption and a hazard to the natural environment. There have been numerous studies undertaken to determine the risks involved with genetically engineering foods. As yet no set conclusions have been reached about the risk involved with genetically engineered food and strict guidelines have been established to regulate the genetically modified foods that can be sold to the consumer. What is Genetically Modified Food? Genetically modified food is food that has been altered at the DNA level. This is done by very precise genetic engineering techniques developed by scientists. In general the aim of genetically modifying food is simple, either to make the food more marketable or make it easier to produce. Most food that is genetically modified are plant products or vegetables such as soybeans, corn and tomatoes. The genetic modification of crops happened prior to scientific engineering via breeding and cross pollination. This method is still used to create crops that are more resistant to pests or to produce plants that yield bigger harvests. Scientific genetic engineering allows for a specific gene to be taken from one organism and transplanted into another. The gene responsible for making a plant resistant to pests can be quickly and efficiently transplanted into another plant allowing it to gain this resistant property. Disadvantages of Genetically Modified Food. †¢ There have been numerous criticisms leveled at genetically modified produce and it is important that we as the consumer are informed about the possible drawbacks of a product. †¢ Changing plants may have lasting effects on other organisms in the ecosystem. The change in a plant may cause it to be toxic to an insect or animal that uses it as its main food source. †¢ Due to the widespread use of insect resistant genes in crops the insects may become resistant to the genetic modifications. This would cause a widespread loss of crops and plants that have the natural immunity leading to a loss in biodiversity. †¢ Breeding and cross pollination across unintended species could occur resulting in things such as insect resistant weeds. †¢ Cross pollination can also occur across crops that are not genetically modified leading to lawsuits about who owns the GM technology and seed. The same thing can happen between organic crops and genetically modified crops making it difficult to maintain an organic status. †¢ A huge concern is that genetic modification could cause allergies in humans due to gene modification of plants. People may find that they are now allergic to other food products – people because they contain a gene from the allergen they have. One example is the use of a Brazilian nut gene in corn. †¢ Some studies have shown that it may affect the human digestive system in a number of ways. The incorporation of substances that may interact badly with one another in food or in fact be poisonous to people may happen. The modification of certain genes may make some plant substances difficult to digest at all. †¢ A major economical concern is that the control of world food sources may be limited to large companies because they own the GM seeds and have the money to start and finish the accreditation process. †¢ Genetic modification can also make it difficult to know what you are eating, as a plant could contain animals products via genetic engineering. This could cause issues for those with dietary restrictions and religious commitments. Related Articles.

Reflective Practice and lifelong learning

Reflective Practice and lifelong learning Within this essay, the research will use Reflective Practice in a teaching experience. It will focus on The Community College Whitstable and the curriculum that the students experience. It will highlight the changes that have happened from the introduction of the National Curriculum to the present day, and how the curriculum ideologies, models and theories have shaped the education system in Britain. This essay will identify Reflective Practice and evaluate the different ideas from scholars and professions such as Schon and Brookfield. This essay will evaluate and develop understanding of assessments in Britains state education system and how it affects The Community College Whitstable. It will explore how self reflection in it truest sense progresses teachers in their understanding of both the curriculum and the students they teach. Incorporating a reflective practice in ones own professional teaching methods, would be one way to keep up with the ongoing appraisals that should occur in any professional set up or learning experience. One could describe reflection as looking back at past teaching experiences, either good or bad, and determining whether the experience could have been better managed or taught. There is a clear distinction between thinking and reflecting. Thinking could be associated with a problem and solution where as reflecting may not have an absolute end result. Working as a teacher in a secondary school poses many problems, and many questions that are very rarely answered. The problem that surfaces with the idea of reflecting on ones own practice is that we as teachers are not given the time, or the motivation to reflect more often, or more deeply into our methods, teaching styles or delivery of the curriculum. The introduction of standardisation by way of the National Curriculum towards the en d of the 1980s and the beginning of the 1990s by the Conservative Government, has taken away the power from the individual teacher in deciding what is important. It could be argued it has reduced the teacher to nothing more than a messenger of a state controlled curriculum. It also suggests a hidden agenda. Neary,M (2002) highlights the hidden curriculum and the attitude towards education and the function a school should play in preparing people for society. Neary,M (2002,p45) states Lynch 1989(1989,p3): The particular social relations they deem important in the reproductive process are principally the hierarchical division of labour between teachers and learners, the alienated character of learners school work itself, and the fragmentation in work reflected in the institutionalised and often destructive competition among learners through continual and ostensibly meritocratic ranking and evaluation. Neary,M argues that writers such as Bowles and Gintis have made connections with a capitalist society and how this is reflected in the school system. It is important to reflect on the curriculum one teaches and who decides what is Really Useful Knowledge and how socially effective this is for the learners that we teach. The curriculum that is offered at The Community College Whitstable is GCSES in all the core subjects, BTEC in Construction, Physical Education, Science, Drama, Science, Music, Business Studies, Travel and Tourism, Design and Technology, NVQ in Hairdressing, professional qualifications in Motor Vehicles (IMA and ABC) and A Levels. Students at The Community College Whitstable are increasingly becoming familiar with BTEC rather than the traditional GCSES which are favoured by most Grammar and the top tier of other State schools. The reasoning for this could be that state education is undergoing huge fundamental changes through political and ideological mindsets. The Nati onal Curriculum was sought to increase the students learning, the House of Commons fourth report states (2008, p10): This document essentially identified four broad purposes; introducing an entitlement for pupils to a broad and balanced curriculum; setting standards for pupil attainment and to support school accountability; improving continuity and coherence within the curriculum, and aiding public understanding of the work of school: The school state system has now moved on more than a decade since that pledge and is currently at the centre of a political overhaul. The Community College Whitstable is entering more students onto the BTEC programmes than ever before. Through reflection of the stance and vision that the school is taking, and with regards to the increased flexibility of the school curriculum programme, one could see that schools such as The Community College Whitstable are increasingly struggling to compete on national and local terms through GSES results. Therefore turning to BTECs is a way to increase students results and move up the league tables. The popularity with BTECs are that they are all coursework driven and this does give them an advantage over GCSES which are part coursework, and part end of year exam towards final marks. The coursework is internally marked and externally verified, students who would not have had any chance of getting good results through GSESs, stand a better chance wit h BTECs (possibly getting 4 GSSEs at A* C grade on another subject.)The Community College Whitstable has been excellent in implementing the previous Governments call for Vocationalism and Diversity in the curriculum but is that all about to change with the new Coalition Government. It is important to reflect on ones teaching of the curriculum, knowledge, delivery, learning styles and methods, if we are to progress and grow as a teacher or facilitator. At present there are no school guidelines to become a Reflective Practitioner but there have been many authors and professionals that have laid down models for reflective practice to be incorporated into the curriculum. Brookfield,S states ( 1995 p29 ): We have available four lenses through which we can view our teaching. These lenses are represented by the four arrows in figure 2.1. They are (1) our autobiographies as teachers and learners, (2) our students eyes, (3) our colleagues experiences, and (4) theoretical literature. Viewing what we do through these different lenses alerts us to distorted or incomplete aspects of our assumptions that need further investigation. For example using a challenging student as a case study who attends the vocational centre is a good way to reflect on Brookfields lenses. The student that I have identified has had domestic problems and personal problems that stem from his home life. The student has a low academic ability and falls into the category of additional extra needs, which would have been recorded on his data from assessments conducted in key stage two and three. I believe this student suffers from low self esteem and confidence which reflects his aggressive nature towards education and superiors such as teachers and people in authority. The student was pushed into the vocational centre because of stereotyping and the low criteria needed to enrol on the courses at the vocational centre at The Community College Whitstable. Taking this into consideration and seeing it from the students eyes would help all teachers deal with his/her challenging behaviour with greater empathy and compassion, and in turn this wou ld enable us to tackle these problems with greater knowledge. A minority of students may have an awful home situation and life in a social environment that does not promote learning. Students may be come to school with that baggage of home life and may suffer from a lack of confidence through low academic ability. Seeing this situation from a students point of view should encourage us as teachers to be more thoughtful and tactful when dealing with certain students. From my experience of working and teaching at The Community College Whitstable, the students who chose vocational courses are generally lower ability students. Although there are some exceptions to this, and there will always be students who opt for vocational course who are academically bright. Students that are on the Construction courses at The Community College Whitstable may have problems that range from behavioural, social and academic through to the medical and physical. Through my experience as a teacher, communic ator or facilitator I have always relied on my autobiographical learning, for example, teaching students carpentry and joinery through my own good experience as an apprentice and then going on to study at college. This reflection into my past experiences has helped me to become a more rounded and competent teacher of the skills of a crafts that goes back many centuries. I believe that all teachers should use their autobiographical learning in their teaching because we can all remember the good teachers or the good instructors and employers. Our autobiography should form the foundation of our teaching methods and styles. Peer assessment is a crucial part of a teachers learning experience either informal or formal, both of these tools are equally important. Teaching on the BTEC Level 2 Construction course involves two members of staff and each member has equal responsibility to internally verify each others work. Fifty per cent of all students work will need to be cross referenced and internally verified. There are regular team meetings and departmental meetings on marking, students performance, attendance and behaviour. These meetings have always been a good way to pass on shared knowledge and to exchange ideas and beliefs on the best ways of teaching. Informal feedback from ones colleagues can be just as effective, for example asking a colleague to come into a class to observe a particular part of the lesson can provide us with greater knowledge of the situation. By simply asking other teachers how they deal with problem students can solve the mystery. From my experience a colleague had advised me to make up a seating plan at the beginning of the lesson to combat bad behaviour. The idea is that you have already taken control of the situation and the student understands this and responds accordingly. To this day the strategy has worked. Understanding how and why students behave in a manner requires understanding of human needs, this may not come naturally to most of us, but the ability to reflect and to research is a tool all teachers have at their disposal. Completion of the Certificate of Education course in previous years and now studying the BA Hons in Lifelong Learning, has put me on a learning curve using theoretical literature that I am still researching and trying to comprehend. This research into curriculum ideology, curriculum change, knowledge of education etc. suggests that education is not what it seems but a smokescreen for competing egos and polices from political parties at the helm of the countrys future. Brookfields Lenses challenges us to move away from our point of view and to take onboard other interferences that may or may not make a students progress or fail. Brookfield highlights the complexities of how we learn, and how the learning environment is always affected by more than one issue. By becoming a Reflective Practitioner it can help one understand the problems that arise from the problems teachers face. Brookfield identifies Reflective Practice as a way in which teachers can make sense of the education system and the political intrusions that occur in the curriculum. He suggests that through critical reflection we find our footing and are then able to have an openness that benefits both students and teacher. The students can be very challenging and will all have their own set of issues to deal with as outlines above. Using Brookfields Four Lenses to deal with a challenging student would be one way of discovering the true art of pedagogical teaching. Reflective Practice thro ugh Brookfields model would be beneficial when one encounters a difficult day. Peer evaluation forms an important role in our teaching methods, Brookfield highlight this in his Four Lenses and states (1995, p35) Our colleagues serve as critical mirrors reflecting back to us images of our actions that often take us by surprise. As they describe their own experiences dealing with the same crises and dilemmas we face, we are able to check, reframe and broaden our own theories of practice. This discovery through other teachers who deal with the same problem students is very important for a teacher to progress, and move on in their pursuit of becoming a competent teacher. Brookfields fourth lense focuses on theoretical literature whereby teachers and lecturers should read more about the processes of learning theory and research. Brookfield states (1995, p37): Reading a theoretical analysis that offers an alternative interpretive framework for a situation can be life saving or at least, career saving. Critical theory may help us realize, for example, that students disinterest is the predictable consequence of a system that forces people to study disconnected chunks of knowledge at a pace prescribed by curriculum councils and license bodies. Theoretical literature is covered by the leadership team at The Community College Whitstable in Staff Development evenings. From my experience this literature is used to justify their strategy rather than to professionally develop a teachers mind. Theoretical literature can help teachers to allay their fears and seek assurances from other professionals outside their working environment. Unfortunately too few teachers actively read theoretical literature on pedagogical teaching, from my experience reading and studying literature on behaviour has been a great source of encouragement. Brookfield points out that the reasoning for this is that the studies carried out about teaching in theoretical books are always written by academics and not teachers. The previous Government had realised this, the fourth report on the National Curriculum states (2008, p32): At the same time, teachers need to be given a stronger sense that their own innovations in pedagogy can be valued. There is considerable support for the introduction of some form of pedagogic bank developed by teachers for teachers. In order for teachers to become a Reflective Practitioner or teacher they would have to question the basis of the Curriculum and the hierarchical institution that administers it. This would bring them in direct conflict with the whole school system and the powers that control the system, both centrally through government, and directly through the senior management of the school. This theory of questioning the core values of an educational institution goes against the National Curriculum set up under the Conservative Government, where teacher control and powers are limited. In a world where we are now used to following the rules and codes of organisations the true spirit of people power has been born out of us through Capitalism, Globalisation and dominance. If one was to take onboard reflective teaching and use it as part of the curriculum timetabling it would help us to become better teachers and this would help us teach students what we think is important to them in the outside wor ld. Schon, D (1995, p332) argues: What happens in such an educational bureaucracy when a teacher begins to think and act not as technical expert but as reflective practitioner? Her reflection- in-action poses a potential threat to the dynamically conservative system in which she lives. As mentioned earlier the hidden curriculum has many agendas, ever since the introduction of free state schooling in the 1940s the issue has always been what should the students learn and why. Education was seen to be a way to move a nation on from the traumas of the World War and the depths of despair. The Education Minister at the time was R. A. Butler. In a draft white paper (1943, pp182) he stated: The new educational opportunities must not, therefore, be of a single pattern. Schools and courses must be available to suit the needs and aptitudes of different types of pupil or student. It is just as important to achieve diversity as it is to ensure equality of educational opportunity. Although the Government were not directly involved in educational curriculum there was a firm directive from the Government. Scholars throughout history have identified learning models and theories, armitage et al (2003) identified five Models of Educational Ideologies: Classical Humanism, Liberal Humanism, Progressivism, Instrumentalism and Reconstructionism. Armitage argues that we as teachers need to understand these ideologies in order to take them on board and through this knowledge we as teachers can set the learning experience for our students. Out of the five ideologies Reconstructionism seems the furthest away from our educational system and would suit the Developing World who need ideologies to pull themselves out of economical turmoil. Neary,M (2002) suggests that the Liberal Humanist ideology has been the most relevant since the industrialised west evolved. Neary argues that this ideology had favoured the private and higher classed schools such as the Grammar schools but not the State schools. Tony Blairs New Labour Government and the educational ideology could be coined with instrumentalism. The educational policies under Blair such as the Leitch Report (2006) are in keeping with the instrumentalism armitage et al states (2003, p209): The instrumental curriculum sees knowledge in factual terms and is clearly lecturer/teacher/trainer led. Thus, through instrumentalism education and training students are preparing themselves for their roles in the workplace and in society as a whole. This instrumentalism has had a major effect on state schools such as The Community College Whitstable because since New Labour, Vocationalism has made its way into Secondary schools and is now part of the curriculum for fourteen year olds. It remains to be seen whether the new Coalition Government are prepared to carry on these ideologies or follow another path. In a perfect world the educational ideology would be Progressivism Armitage et al states (2003, p208): The curriculum would be based around active problem-solving in a variety of social contexts and be constructed of topics which interested and challenged students (learning from experience) with the aim that people would learn how to think for themselves, make decisions, cooperate and participate as makers of a democratic society. The problem that has arisen in the curriculum today is that students are being spoon fed the information and that they cannot think for themselves. This is the result of the curriculum being too narrow and too focussed on good result and attainment rather than students growth. In order for our society or political organisations to decide the fate of our education system or the role it plays in how the students will be taught, curriculum research is carried out to ascertain the end goal. Neary, M (2002) has highlighted two curriculum models the Product Model and the Process Model. The Product Model is linked with behaviour and Neary, M (2002, p60) cites Tyler (1949); 1. What are the aims and objectives of the curriculum? 2. Which learning experiences meet these aims and objectives? 3. How can the extent to which these aims and objectives have been met be evaluated? 4. How can these learning experiences be organised? Under this model each question will need to be answered in order for the development of the curriculum to be successful and achieve the goals and outcomes intended. According to Neary the model was not without its critics based solely on the thought that a curriculum can not be based on Behaviourism. Armitage et al states there was an alternative model for curriculum development, the Process Model (2003, p203): This is an approach to curriculum which is interested in the processes and procedures of learning so that the learner is able to use and develop the content, not simply receive it passively. Neary,M states the Process Model focuses on (2002,p61): Teacher activities (and therefore the teachers role), student and learner activities (perhaps the most important feature), the conditions in which the learning takes place. Students on the BTEC level 2 Construction courses at The Community College Whitstable will have a varying degree of both models in the course aims and objectives and the structure and delivery of the content material and assessments. The BTEC Level 2 Construction courses will already have predetermined aims and outcomes in which the learner will have to meet to satisfy the awarding body, if they are to achieve the qualification, this type of curriculum falls in line with the Product Model. The BTEC does allow for some autonomy of the teachers because the modules or units will have to be personally written by the teacher or lecturer for the students to complete. This does reflect part of the Process Model but the self written units and delivery of the units have specific guidelines laid down by BTEC Edexcel. Curriculum change and the ideology behind it are very important when considering a wholesale change of the National Curriculum for schools in Britain. With the introduction of new qualifications, the assessment of that is fundamentally important to the success and the longevity of the new set up. Knight, J Minister of state schools (14-19) states (2008, p1): Many schools are already seeing the benefits of using assessment for learning practices and resources, but I want all schools to have access to high-quality training and support so that assessment for learning can be embedded in all classrooms. The previous Labour Government had targeted assessment as the way forward for schools to tackle students failings. According to the department for Children, Schools and Families (2008) the assessment for learning championed by Labour would enable students, teachers, parents and schools to know how the student is performing, where they should be and how they are going to achieve a satisfactory level of performance. For schools this meant that the structure would be transparent for all to see. For teachers they would now have a foundation to work from and be able to test students intermittently against the agreed assessments and criteria that are laid down by Government bodies. There are many ways to test students ranging from summative testing (end of year exams), to formative testing: this could be conducted in the classroom and workshops, and initial testing which would be carried out at the beginning of the course. The core question that needs to be answered when assessing is, are the means of testing reliable and valid? Armitage et al (2003, p 157) states: A valid assessment method is one which tests whether the aims and objectives of a learning experience have been achieved. The BTEC level 2 Construction course that is taught at The Community College Whitstable has various forms of assessment in order for the student to complete the units for that particular course. Currently students will have to pass six units in which three are theory units, and three are practical units. The theory units are taught on a modular basis, once the student has completed one unit they move onto the next one. The units are broken down into three smaller chunks of assessment so that it is easier for the students to digest and apply themselves and progress through the grading system. The grading systems start with a pass and then move onto a merit and finally a distinction. This kind of assessment follows the criterion referenced route of assessments, the students will have a set of questions and each question will have pass, merit or distinction attached to it. The students can elaborate on their answers and achieve a higher score or grade. The marked work is then marked by the assessor and then internally verified by a colleague teaching the same course. This is essential for the assessment process to be made valid and reliable. The practical elements of the BTEC level 2 Construction course are marked by the assessor as soon as the students has achieved the aim, which could range from building a Flemish Bond wall, making a panel door or preparing and painting a booth. The teacher (assessor) will instantly mark their piece of work in line with the course specification and grade the students a fail, pass, merit or distinction. This assessment is in keeping with a competence based formula which is similar with NVQs. There have been criticisms of this kind of competence based testing Armitage et al (2003, p166) states: Some argue that a competence-based system makes learning assessment-led. That is, for students at least, one eye is always on the competencies that have yet to be awarded and the entire course of study the becomes skewed towards ticking off such competencies. The students at The Community College Whitstable could identify with this criticism as we as teachers are pushed to increase achievements and pass qualifications rather than making sure that the student is ready equipped for the outside world. Assessment strategies and the reliability and validity have become an issue with new Coalition Government. An independent review conducted by Sir Richard Sykes (2010p3) states; There is an obsession with measurement, setting quantitative targets and compiling league tables, as though what cannot be measured numerically has no value and should have no place in education. Yet the best things in education often cannot readily be measured in this way. Dockrell and Black (1980) pick up on this theme of validity and reliability but their focus is assessment in the affective domain. Dockrell and Black (1980) argue that this kind of assessment is beneficial for the success of the students progression in their educational experience. Assessing someones welfare and preparing lessons to accommodate all students sat in front of them is part of the student centred curriculum at The Community College Whitstable. Teachers are expected to write reports three times a year on every child they teach assessing both ability and attitude although this does not go towards their final grade it can act as a tool to assess the students progress. Every child must be taught to the best of their ability is the mantra at the college. Although I do not agree with the current education system in Britain one hundred per cent, there seem to be very little alternative. The eleven plus test that is conducted in the Kent District is designed to split the brighter students from the less academic to the gain of the Grammar schools. This kind of assessment has a huge effect on all secondary schools in Kent, especially The Community College Whitstable who will have to select students that have failed or are not eligible. The Tomlinson report (2004) had promised or set out a new curriculum and assessment that would have revolutionised our state education. The report had identified that GCSEs and ALevels needed to be reformed as well as vocational education for fourteen year olds. Unfortunately, the reform did not transform the education system but was only brought in a watered downed level. Sir Richard Sykes (2010, p3) argues: We therefore present a discussion and a set of recommendations which if adopted would, we believe, help to redress the balance between education and assessment. The new specification for all BTEC courses has been renewed as of September 2010, this follows a whole shake up of the QCA framework and the governing bodies that preside over the direction of our qualification system in Britain. It remains to be seen whether this will bring the change that will bridge the gap between students progress and an education system that is envied throughout the world. In conclusion Reflective Practice enables one to view their professional role as a teacher and within society. It is important that we as teachers and professionals encourage students to achieve all that they can in the education system and to become life long learners. It is important that we encourage students to not only learn what the curriculum has offered them but to extend their learning. The essay has researched the curriculum of The Community College Whitstable and how it has adapted to the changes of a tiered school system through league tables and assessments such as the Eleven Plus. Schools such as The Community College Whitstable will have to continually surpass their expectations if they are to survive in this Capitalist State System. Brookfields Four Lenses is an important starting point for reflection in ones own professional practice and this can put the teacher/professional onto the road of true satisfaction of ones own practice. Curriculum ideologies have played an important part in Britain and the Worlds education system. This essay has focussed on instrumentalism and how this affects The Community College Whitstable and how it has played an important part in Britains Education System. This essay has identified and developed a knowledge and understanding of assessments in our State Education System. It has identified how these assessments are being used in a vocational sense through BTEC qualifications at The Community College Whitstable. It is important to understand Britains education system, ideologies and fundamental beliefs as this will enable the teacher to progress and to make sense of educational change. Schools such as The Community College Whitstable have benefited from ideology, political intrusion and curriculum development because more students are now entering sixth form and going on to university or higher education than ever before. Schools play an important part when educating the student and the local community, it is the s tart of lifelong learning for some students. Comparing the education system of the 1970s to the present day, students have a greater advantage because schools are now set up to benefit the student. The Community College Whitstable offers a vast range of qualifications that would be the envy of many countries.

The Merger of Allianz Group and Dresdner Bank Essay -- Business Market

The Merger of Allianz Group and Dresdner Bank 1. Introduction   Ã‚  Ã‚  Ã‚  Ã‚  In our days mergers and acquisitions are a predominant feature of the international business system as companies attempt to exploit new market opportunities and to strengthen their market positions. Each year sets a new record for the total value of mergers and acquisitions and nearly every day new announcements are made in the business newspapers.   Ã‚  Ã‚  Ã‚  Ã‚  In the literature one finds a large number of explanations for the occurrence of mergers and acquisitions. Sometimes, these explana-tions are also applicable to related forms of interindustrial links such as joint ventures or strategic alliances. Therefore it is necessary to define the term merger and acquisition as it will be used throughout this paper. 1.1 Definition of the Term Merger and Acquisition   Ã‚  Ã‚  Ã‚  Ã‚  Two different phenomena are described by the term merger and acquisition. A merger is a combination of two corporations in which only one survives and the merged corporation goes out of existence. It is a unification of two or more firms into a new one and thus characteri-zed by the fact that after unification there are fewer firms than before. On the contrary can the target firm after an acquisition either remain autonomous or be partially and/or wholly integrated into the new parent company. However, from a legal point of view the firms remain independent entities.   Ã‚  Ã‚  Ã‚  Ã‚  In most of the cases, one company acquires the majority or minority equity stake in another which is not a true merger in the legal sense. The two companies are not legally united, but form an economic unit where both remain legally independent, a so-called quasi-merger. The term acquisition mainly is used when more than 50% of a company's equity are purchased, i.e. the buyer gains complete control over its target. Equity stakes of lesser percentages are referred to as minority holdings.   Ã‚  Ã‚  Ã‚  Ã‚  In spite of the legal difference between mergers and acquisi-tions, both terms are often used together. In international business the expression merger and acquisition, abbreviated M & A, or only merger, has become a general term referring to all kind of activities which are related to the selling and buying of a company. It includes classical mergers and acquisitions as well as management-buy-outs and management-buy-ins, minority equity purchases, joint-vent... ...t boost of the operation profitability, a leaner portfolio and reduction of complexity and (the Plus One) sustainable increase of the competitive strength and value. The management expected to increase the total premium income by about 4%.   Ã‚  Ã‚  Ã‚  Ã‚  Similarly Dresdner Bank started in August 2003 the so-called "New Dresdner" program with the following steps: By the end of 2003 the operational performance was stabilized and at the beginning of 2004 the cost-cutting program adopted and the implementation started. By mid 2004 the revenue growth initiatives started as well as the imple-mentation of the new business model and for end of 2004 a positive net income was expected. By mid 2005 the "New Dresdner" will be imple-mented and by the end of this year cost of capital will be earned.   Ã‚  Ã‚  Ã‚  Ã‚  Indeed, the results of last year which just now have been published show that 2004 was a year of profitable growth for Allianz. There was a significant increase in the operating profit which rose by â‚ ¬2.8 billion to â‚ ¬6.9 billion and the net income reached â‚ ¬2.2 billion. The banking segment Dresdner Bank reported an operating profit of â‚ ¬603 million in 2004 (operating loss of â‚ ¬369 million in 2003). The Merger of Allianz Group and Dresdner Bank Essay -- Business Market The Merger of Allianz Group and Dresdner Bank 1. Introduction   Ã‚  Ã‚  Ã‚  Ã‚  In our days mergers and acquisitions are a predominant feature of the international business system as companies attempt to exploit new market opportunities and to strengthen their market positions. Each year sets a new record for the total value of mergers and acquisitions and nearly every day new announcements are made in the business newspapers.   Ã‚  Ã‚  Ã‚  Ã‚  In the literature one finds a large number of explanations for the occurrence of mergers and acquisitions. Sometimes, these explana-tions are also applicable to related forms of interindustrial links such as joint ventures or strategic alliances. Therefore it is necessary to define the term merger and acquisition as it will be used throughout this paper. 1.1 Definition of the Term Merger and Acquisition   Ã‚  Ã‚  Ã‚  Ã‚  Two different phenomena are described by the term merger and acquisition. A merger is a combination of two corporations in which only one survives and the merged corporation goes out of existence. It is a unification of two or more firms into a new one and thus characteri-zed by the fact that after unification there are fewer firms than before. On the contrary can the target firm after an acquisition either remain autonomous or be partially and/or wholly integrated into the new parent company. However, from a legal point of view the firms remain independent entities.   Ã‚  Ã‚  Ã‚  Ã‚  In most of the cases, one company acquires the majority or minority equity stake in another which is not a true merger in the legal sense. The two companies are not legally united, but form an economic unit where both remain legally independent, a so-called quasi-merger. The term acquisition mainly is used when more than 50% of a company's equity are purchased, i.e. the buyer gains complete control over its target. Equity stakes of lesser percentages are referred to as minority holdings.   Ã‚  Ã‚  Ã‚  Ã‚  In spite of the legal difference between mergers and acquisi-tions, both terms are often used together. In international business the expression merger and acquisition, abbreviated M & A, or only merger, has become a general term referring to all kind of activities which are related to the selling and buying of a company. It includes classical mergers and acquisitions as well as management-buy-outs and management-buy-ins, minority equity purchases, joint-vent... ...t boost of the operation profitability, a leaner portfolio and reduction of complexity and (the Plus One) sustainable increase of the competitive strength and value. The management expected to increase the total premium income by about 4%.   Ã‚  Ã‚  Ã‚  Ã‚  Similarly Dresdner Bank started in August 2003 the so-called "New Dresdner" program with the following steps: By the end of 2003 the operational performance was stabilized and at the beginning of 2004 the cost-cutting program adopted and the implementation started. By mid 2004 the revenue growth initiatives started as well as the imple-mentation of the new business model and for end of 2004 a positive net income was expected. By mid 2005 the "New Dresdner" will be imple-mented and by the end of this year cost of capital will be earned.   Ã‚  Ã‚  Ã‚  Ã‚  Indeed, the results of last year which just now have been published show that 2004 was a year of profitable growth for Allianz. There was a significant increase in the operating profit which rose by â‚ ¬2.8 billion to â‚ ¬6.9 billion and the net income reached â‚ ¬2.2 billion. The banking segment Dresdner Bank reported an operating profit of â‚ ¬603 million in 2004 (operating loss of â‚ ¬369 million in 2003).

Comparison of Protagonists in “A Good Man Is Hard to Find” and “Greenleaf” Essay

A comparison of protagonists in Flannery O’Conner’s â€Å"A Good Man Is Hard To Find† and â€Å"Greenleaf† In both his works of fiction, â€Å"A Good Man Is Hard To Find† and â€Å"Greenleaf†, Flannery O’Conner paints a rather grim picture. The protagonists in both the short stories share several common traits. In the story, â€Å"A Good Man Is Hard To Find†, the Grandmother, who remains unnamed throughout, is a vile woman, who is also selfish and a complete hypocrite. Yet, she continues to judge other people for what she perceives to be their shortcomings. She is a woman who has seen hardships, and just the fact that she got through them, makes her feel morally superior to others. She feels she is a ‘lady’ which makes her better than the rest. She lacks the will and the ability to introspect and spends her time passing judgement on others. Her hypocrisy is highlighted in the fact that she spends most of her time passing judgement on others even though she claims her conscious to be her guiding force. A glaring example of her selfishness is when she is afraid for her own life, but claims that her conscience would not allow her to take her family in the same direction as that taken by the criminal referred to as ‘the Misfit’. She passes judgement on her daughter-in-law for not taking her children to a place that she personally thinks would be beneficial for them. To further add insult to injury, she compares her daughter-in-law’s face to a cabbage. The Grandmother has an opinion on everything and feels that her way of doing things is the only way to do them. She chastises another character from the story, John Wesley, for what she thinks is inappropriate amount of respect for his home state. At any opportunity, she makes it her business to judge other people and remark at the lack of their goodness, without evidently having any of her own. She gives little attention to her own behavior, convinced that being a lady is the only virtue, and she, by dressing as one is the only lady and therefore is the only one who harbors any virtues at all. This lack of self awareness, and a tendency to dissociate herself from everything happening around her, to take a morally condescending stance, is a recurrent theme of her character. Though she is critical of everyone and  everything that other people do, she continues to turn a blind eye to her own failings and shortcomings, believing herself to be above any character or personality flaws. She continuously talks about her conscience, citing it when it can get her her own way, while completely ignoring it when it comes in the way of what she wants. She sneaks Pitty Sing into the car and continues to lie to the children. If she made a mistake, she chooses not to reveal her and blame others for it. Even at the end of the story, when the family encounters the Misfit, and he systematically murders everyone – including the children that the Grandmother harps on initially, she never for once begs him to spare their lives. Instead, when the criminal finally turns his weapon towards her, she begs him and entreats him to spare her, citing the fact that she was a lady and therefore above the rest of the family that had been so mercilessly murdered in front of her. Despite her overactive conscience, which had just witnessed the murder of her family, she entreats the Misfit to join her world telling him that she believed him to be a good man. Despite the heartlessness that the Misfit had just displayed, the Grandmother is sure of her moral code and that it would mean something to him. In fact, she even extends it to him, trying to make him see that he was a good man, albeit a misunderstood one. Unfortunately for her, though he does agree with her, he does not see this as a reason to let her go. Throughout this traumatic event, the Grandmother continues to be the conceited person that she started out to be in the story. It is only in her final moments, when she is just a blink away from death, does she realize her folly and admits that she is flawed like everyone else that she had criticized all her life. She finally sees the error of her ways and learns the truth about herself, only it is too late for her realization to be any good to her. As he r last dying words, she admits to the Misfit that he was like one of her own children, finally showing the ability to feel compassion. Her last moment alive is also her moment of truth, one where she realizes who she is and understands others. This crucial moment of her life is immediately followed by her tragic death. In Greenleaf, the author directs a similar protagonist. The protagonist, an elderly lady in this one too, is Mrs. May – the proprietor of a farm. She is a conceited woman who believes that her farm is profitable and sustaining  only because of her efforts, discarding the efforts put in by the rest of the family and the farm help. Her rise from penury to the success of her farm makes her oblivious to the fact that she had help. Instead, she sees this as an opportunity to put on airs and tell the world of her prowess in business. She brags about herself being penniless and inexperienced when she first came about the rundown farm, and takes great pride in the fact that the farm is now successful. She not only forgets the contribution of the farm help, but blames them of being against her. She even goes on to the extent of blaming the elements of being against her. So engrossed is she in her own success that she forgets that it is only the elements of nature that allow the farm to be successful. She also forget the help of Mr. Greenleaf, who stood by her and toiled with her to make her farm successful and profitable. It was only after Mr. Greenleaf had answered her ad for help that she had been able to set up a dairy for herself. Though the story does not rally on the particular contributions of Mr. Greenleaf, it does suggest that the farm was only established upon his arrival and therefore it can be inferred that he was instrumental in its success. She, with her half baked knowledge in farming, and her lack of experience, is certainly not a good farm keeper or a farm manager. It is only the experience and the wisdom of Mr. Greenleaf that continues to make her farm successful and profitable. Her good fortune has been because of the arrival of a farmhand who is not only knowledgable, but also hard working. This is something that she ignores through the course of the story. She places a lot of value on her own perceived virtues, in this case her efforts to pull the farm togeth er. On the other hand, she complains about Mr. Greenleaf to everyone who would turn an ear to her. Most of her blessings are undeserved, but she fails to recognize it and is certainly not graceful in her rejection of Mr. Greenleaf’s contributions. As the story continues to build, Mrs. May’s resentment towards Mr. Greenleaf increases. She is ultimately brought down and killed by a bull, who she wants to control. While Mr. Greenleaf views the bull as an unstoppable force of nature, Mrs. May sees it as an intruder on her property and something that she should be able to control, because of her position and her perceived abilities. In refusing to succumb to the forces beyond her  control, she invites her own end. The bull finally attacks her and she is impaled by its horn. A similar character theme to that of the Grandmother, Mrs. May cannot see the grace present in those that she believes to be socially her inferiors. Like the Grandmother, it is Mrs. May’s blind pride, and her inability to turn her eye inwards, that leads to the conflict between herself and those around her – in this case Mr. Greenleaf. She thought too highly of herself, and was pretentiously self righteous. As in most of her works, O’Conner gives her protagonists the characteristics of self righteousness, blind pride, tactlessness and conceit. Both the Grandmother and Mrs. May believe themselves to be ladies, and therefore above reproach. They both feel that if they feel, dress and behave the part, they can be ladies, who are in fact revered people of the society. They attach too much importance to their own selves and to their perceived social standing. Though they do not choose to act like ladies, they still believe themselves to be it. They both feel that if t hey continue to behave like respectable people of the society, they would be appropriate rewarded with good graces. Both of them have little patience or compassion. Another similarity between the two characters is that though both of them continue to be conceited and hypocrites, they do understand their own follies during their dying moments. In the story ‘Greenleaf’ Mrs. May is impaled by a bull’s horn and as she is lying there, dying of her grievous injuries, she chooses to confess something to the bull. Her dying words are spoken in the bull’s ears. What these words were, we will never know because the narrator does not choose to do so. One can only imagine that when she does face the moment of truth, Mrs. May, like the Grandmother, chooses to finally acknowledge the error of her ways. Another unfortunate similarity between the two protagonists is that none of them were able to admit their folly to the people they had wronged. While in â€Å"A Good Man Is Hard To Find†, the Grandmother realizes her mistake only after the remainder of her family has been murdered, Mrs. May dies alone without having the chance to apologize for her behavior and her errors to  their primary recepient, Mr. Greenleaf. In both the cases, self realization came too late, only when the women were moment’s away from death. The realization of their errors is quickly followed by their deaths in both the stories, giving them no opportunity to correct themselves or make amends to the people they had wronged by their actions. Though it is not apparent in O’Conner’s style of narration, it seems that the protagonists of both the stories were undeserving of the attention, affection and blessings that they received in their life. Why the two choose to be the way they are or act the way they do, remains a mystery. Both of them are elderly women, but their youth is not discussed in the story, so one can only assume that the two had seen tough times which hardened them emotionally. Their insistence on being morally superior by virtue of being ‘ladies’ may have something to do with some experiences in their youth or their earlier life, of which there is no mention in either of the stories. At the end of each of the story, the principal characters, who remain smug and conceited throughout the narration, are shocked out of their self righteousness into humaneness. Unfortunately, the realization of their total inadequacy in the eyes of the supreme being, or God, comes too late – in their dying moments.

The McMansion Is the Big Mac of Suburbia

The McMansion Is the Big Mac of Suburbia McMansion is a derogatory term for a large, showy neo-eclectic architectural style home, usually built by a developer without the guidance of an architects custom design. The word McMansion was coined in the 1980s by architects and architecture critics in response to the many over-sized, poorly designed, expensive homes being built in American suburbs. The word McMansion is cleverly derived from the name McDonalds, the fast food chain restaurant. Think about what is offered under the golden arches of McDonalds  - big, fast, tasteless food. McDonalds is known for mass producing super-sized everything in huge quantities.  So, a McMansion is the Big Mac hamburger of architecture - mass produced, quickly built, generic, bland, and unnecessarily large. The McMansion is part of the McDonaldization of Society. Features of a McMansion A McMansion has many of these characteristics: (1) over-sized in proportion to the building lot, which is usually a defined space in a suburban neighborhood; (2) poorly proportioned placement of windows, doors, and porches; (3) excessive use of gabled roofs or a bizarre mixture of roof styles; (4) poorly planned mixture of architectural details and ornamentation borrowed from a variety of historical periods; (5) abundant use of vinyl (e.g., siding, windows) and artificial stone; (6) unpleasing combinations of many different siding materials; (7) atria, great rooms, and other grand open spaces that are rarely used; and (8) quickly constructed using mix-and-match details from a builders catalog. McMansion is a snarky word used to describe a certain type of house, for which there is no absolute definition. Some people use the word to describe an entire neighborhood of overly large houses. Other people use the word to describe an individual house of new construction, more than 3,000 square feet, that has replaced a more modest house on the same lot. A very large house in a neighborhood of mid-century modest homes would look disproportional. A Symbol of Economic Status Is the McMansion anything new? Well, yes, sort of. McMansions are unlike the mansions of yesteryear. In the Gilded Age of America, many people became very wealthy and built opulent homes - usually a city dwelling and a country house, or cottage as the Newport, Rhode Island mansions are called. In the early 20th century, large, rambling homes were built in Southern California for people in the movie industry. No doubt, these homes are objects of excess. Generally, however, they are not considered McMansions because they were individually built by people who really could afford them. For example, Biltmore Estate, often called the largest private home in the United States, was never a McMansion because it was designed by a well-known architect and built by moneyed people on many, many acres of land. Hearst Castle,  William Randolph Hearsts estate in  San Simeon, California, and Bill and Melinda Gates 66,000 square foot house, Xanadu 2.0, are not McMansions for similar reasons. These are mansions, plain and simple. McMansions are a type of wannabe mansion, built by upper-middle class people with enough down payment money to show off their economic status. These homes are usually highly mortgaged to people who can afford the monthly interest payment, but who have obvious disregard for architectural aesthetics. They are trophy homes. The leveraged McMansion becomes a status symbol, then - a business tool that depends on property appreciation (i.e., natural price increase) to make money. McMansions are real estate investments instead of architecture. Reaction to McMansions Many people love McMansions. Likewise, many people love McDonalds Big Macs. That doesnt mean theyre good for you, your neighborhood, or society. Historically, Americans have rebuilt their communities every 50 to 60 years. In the book Suburban Nation, Andres Duany, Elizabeth Plater-Zyberk and Jeff Speck tell us that its not too late to untangle the mess.  The authors are pioneers in the rapidly growing movement known as New Urbanism. Duany and Plater-Zyberk launched the groundbreaking Congress for the New Urbanism which strives to promote the creation of pedestrian-friendly neighborhoods. Jeff Speck is the director of town planning at Duany Plater-Zyberk Co. The firm is noted for designing pristine communities such as Seaside, Florida, and Kentlands, Maryland. McMansions are not in their visions for America. Old-fashioned neighborhoods with walkable roads and corner shops may seem idyllic, but New Urbanist philosophies are not universally embraced. Critics say that pretty communities like Kentlands, Maryland, and Seaside, Florida, are as isolated as the suburbs they try to replace. Moreover, many New Urbanist communities are considered pricey and exclusive, even when they arent filled with McMansions. Architect Sarah Susanka, FAIA, became famous by rejecting McMansions and the notion of what she calls starter castles. She has created a cottage industry by preaching that space should be designed to nurture the body and soul and not to impress the neighbors. Her book, The Not So Big House, has become a textbook for 21st-century living. More rooms, bigger spaces, and vaulted ceilings do not necessarily give us what we need in a home, writes Susanka. And when the impulse for big spaces is combined with outdated patterns of home design and building, the result is more often than not a house that doesnt work. Kate Wagner has become the go-to critic of the McMansion form. Her commentary website called McMansion Hell is a clever, snarky personal assessment of the house style. In a local TED talk, Wagner rationalizes her animosity by suggesting that in order to avoid bad design, one must recognize bad design - and McMansions have a plethora of opportunities to hone ones critical thinking skills. Before the economic downturn of 2007, McMansions proliferated like mushrooms in a field. In 2017 Kate Wagner was writing about The Rise of the McModern -  McMansions persist.  Perhaps its a byproduct of a capitalistic society. Perhaps its the notion that you get what you pay for - small houses can cost as much to build as larger houses, so how do we rationalize living in tiny homes?   I believe, concludes Sarah Susanka, that the more people put their money where their hearts are, the more others will realize the validity of building for comfort, and not prestige. Source The Not So Big House by Sarah Susanka with Kira Obolensky, Taunton, 1998, pp. 3, 194