Emma Goldmans Speech -- essays research papers

Few people are fearless speakers. As students, we slackly feel the rumble of butterflies in our stomachs, but the most we amaze to lose is a good grade. For Emma Goldman, the stakes were considerably higher. She had the daunting task of speaking to define her own freedom when she was placed on trial for obstructing the draft in 1917. The country was awash in patriotism, and she was prosecuted as an enemy of the state. When preparing her speech, she realized that a place jury would be a microcosm of the countrys national spirit. Jurors may have had children or loved ones committed or lost to the Great War. Her position, though heartfelt and eloquently expressed, with an attempt to express her own patriotism, was subversive and threatening to the population.      Although many of her words may have angered the jurors, Goldman made the key points of e truly topic that she discussed very clear and easy to understand. She was able to talk about her stances, and u se powerful language and various sources to help the jury understand why she held certain ideals. When describing her encounter to fight, Goldman stated that "all wars are wars among thieves who are too cowardly to fight and who therefore induce the young manhood of the piece to do the fighting for them." Also, Goldman goes to commodious lengths to clearly depict the fact that she was not acting in a violent manner. She used imagery, such as the officers who went to arrest her finding "Alexander Berkman and Emma Goldman, in their separate offices quietly seated at their desks, wielding not the gun or the bomb or the club or the sword, but only such a simple and insignifi stackt thing as a pen." Goldman also makes it very clear why she does not believe that the war should continue. She claims that it is "not a war for democracy. If it were a war for the purpose of making democracy safe for the world, we would say that democracy must first be safe for America b efore it can be safe for the world." By repeating this idea throughout her speech, Goldman emphasizes why she extradited in the manner that she did. She also explains that "the war going on in the world is for the further enslavement of the people." Goldman works to point out that "the fight began in Australia and conscription was there defeated by the brave and determined and courageous ... ..., and which expresses itself in prisons." During this point in American history, where the nations pride was sweeping the nation, the last thing Goldman should have done was criticize the United States. These accusations against the country, although they were her belief, went against the accepted norms and rules of the time. By continuing to behave in such an antagonistic manner, Goldman makes the jury feel like it needs to vindicate its country and punish her.     Emma Goldmans remarks may have infuriated the jury, and this may have proved too big a n obstacle to outmatch. Jurors may purport to be impartial, but they carry within them a belief system that is threatened by a revolutionary perspective. Goldmans organization and logic was compelling, and her persuasive skills were impressive. It was a wise decision to portray herself as pro- America. But Goldmans failure was to underestimate the depth of allegiance that Americans had at this time to the War effort. To allow Goldmans opposition to the government system of conscription would mock the sacrifices of loved ones. Despite an eloquent defense, Goldman was not able to overcome this bias.

Macbeth: Many People Were Involved In the Death of Duncan :: Macbeth essays

Macbeth Many People Were Involved In the Death of Duncan          There were some(prenominal) people involved in the death of Duncan, the King ofScotland. However, Macbeth bears the major responsibility for the murder.Macbeth committed the task by his own hand. He understood the significance ofthe prospicience in relation to his own ambitions. Finally, Macbeth was aw are ofhis actions and he accepted them.         Macbeth murdered Duncan. He was the one who stabbed the King and headmits that freely in the play. I squander done the deed relates Macbeth to hisLady after he completed the objective. (II, ii, l.19) Before the murder he says                 I go and it is done the bell invites me.                 Hear it not, Duncan, for it is a knell        &nb sp        That summons thee to heaven, or to hell. (II, I, l.69-71) In such he plainly states his intent to murder Duncan and again later on, hementions in a monologue that To know my deed, twere best not know myself. (II,ii, l.92) Preceding the actual death of Duncan, Macbeths ambitions becameapparent as the significance of the prediction and actual events emerged.         Being an ambitious man, Macbeth say                 I have no spur                 To prick the sides of my intent, but only                 Vaulting ambition which oerleaps itself                 And falls on the other. (I,vii,l.25-28) In this speech Macbeth broadcasts his immense ambitions w hich are the onlyreason he is pursuing the witches prediction. Macbeth, upon hearing the witchesspeak was startled at their prophecy. Banquo said to him Good sir, why do youstart, and seem to fear / Things that do sound so fair?(I,iii,l.54-55) Macbethwas startled because of the implications of the forecast. Macbeth had thoughtbefore about the very thing that he was now being told was his. He wasinfatuated with the judgment and he lusted after information pertaining to it.                Stay, you imperfect speakers, tell me more               By Sinels death I know I am thane of Glamis               But how of Cawdor? The thane of Cawdor lives,               A fortunate gentleman and to be king            & nbsp  Stands not within the prospect of belief,               No more than to be Cawdor. Say from whence               You owe this strange intelligence? or why                 With such prophetic greeting? speak, I charge you.                 (I,iii,l.73-81) Macbeth began to fluster and ramble on, as if in fear that the truth of histhoughts become clear to those arise him. He wanted more information from thewitches on how he was to become King, but he feared that he would be considered

Discipleship Essay -- essays research papers

DiscipleshipTeachers well-nigh the time when delivery boy lived thought that learning was such that the people who wanted to learn should come to them to be taught. But Jesus felt differently and rather than waiting for people to come to him, he went start to find them and then chose them to be his followers. He called them disciples and this word means one who learns. But Jesus chose his disciples c befully as we are told in Mark 116-20 and also in Mark 313-19. In the first passage, Jesus appoints his first four disciples, Simon, Andrew, James and John. Jesus said to them Come, follow me, and I allow for make you fishers of men. (Mark 117) In Mark 213-17, Jesus calls up the fifth disciple, Levi who was a tax collector, and Jesus later renamed him Matthew. But Levi was not called in the same way as the other four disciples. Jesus was with him at the tax collectors booth and Jesus simply said, Follow me (Mark 214) and he rose and followed Jesus. These five men responded immediate ly to Jesus and this is very surprising as he is a man who they support never met before. It is preferably clear that this idea of discipleship for the first disciples is very important and that Jesus is planning on building his faith in them and he wants them to beam the word around to the people. (Mark 314)Jesus appointed 12 disciples in total and this number was significant because each one represented one of the twelve tribes of Israel. (Mark 313-19) Jesus gave them the authority to cast out demons and preach to his people and they were known as his companions. It seems strange for him to choose those specific people as his twelve because he could have chosen from many of his disciples, but he chose a specific twelve to be his companions and apostles. When Jesus chose his apostles, there were two unusual choices Levi and Simon the Zealot. Levi was a strange choice because he was a tax collector who had managed to get more money out of people than they need pay and so many pe ople detest him and many other tax collectors. Simon the Zealot was an unusual choice because he was a zealot and although they had a strong belief in God, they hated the roman letterss, and world ruled by foreigners. In the mission of the twelve, Jesus calls them to him and sends them in twos saying that they have the authority over evil spirits. (Mark 6 7-13) Whenever you discharge a house, stay there until you leave th... ...o Pilate, Jesus main enemy, or trouble, was the Roman Empire. Their religion was polytheistic they had, among many others, a divinity of war, (Mars), a god of wine, (Bacchus), and a goddess of love, (Venus). They also believed that their Emperor, at the time Caesar, was a living God. This included Jesus, one of his titles being "King of the Jews". At the time of Jesus death, this number was sizeable, and as the early church grew, after the resurrection, the followers grew in number too. Literally. All of the people who attended these secret meet ings, to tell or listen to the tales of Jesus Christ, were disciples. They were risking their lives to spread the good news. Stephen was viciously stoned to death after his great speech at the Sanhedrin (Acts 7), and Peter was crucified. There are many examples of modern day disciples around. Oscar Romero was the Roman Catholic Archbishop of El Salvador. Endangering your own life by fighting oppression, injustice, and going up against bigger powers, or giving your life to helping others. There are still some people today who take the faith as seriously as the first Christians do, but not many. Todays troupe is too materialistic.

Essays --

After the abolition of slavery, troopsy African Americans became extremely optimistic about their future in the United States. They figured in that location would be more equation, more opportunities, and overall more respect. They were given empty promises, false hopes, and sugar-coated lies, because, in all actuality, it was the exact opposite of what they imagined. Racism became nevertheless more prevalent, and it was just as hard, if not harder for African Americans. The abolition of slavery did not mean blacks were free. It did not mean we were equal. All it meant was that they had different ways to do the same thing, and they made sure that regardless of the freedom of slaves, African Americans would still be controlled in some way.On January 1, 1863, Abraham Lincoln freed the slaves. The Emancipation Proclamation was issued as the country entered the third year of the Civil War. It declared that all persons held as slaves shall be then, thenceforward, and forever free. The Emancipation Proclamation was, and continues to be a symbol of equality and social justice. As a result, he was assassinated. After his death, Andrew Jackson became President of the United States. Jackson was an extreme racist, and made this very clear during his term of presidency.On July 9, 1886, the 14th Amendment was put into place. This law recognizes anyone born in the United States of America as a legal US citizen. It also forbids states from denying any person his life, conversancy or property, without the correct means of the law. It was meant to protect the civil rights of all Americans regardless of their race or gender.The Fifteenth Amendment was established on February 26, 1869. It was the third in the reconstruction Amendments. This amendment prohibits an... ...the Reconstruction, is that no matter what legally was done in an effort to help, there were always loopholes and other laws that would counter us from being totally free. We may not have been in slavery, bu t we were still enslaved, not only because of our mindsets, but because of our surroundings. The system was meant for us to fail, be dependent, and continue being submissive to the white man because no matter what laws were passed, or what changes were made, that is where they wanted us to be. Black codes, Jim Crow laws, segregation, and everything else that was legal after slavery was abolished, were all forms of slavery in a sagacious way. They were meant to get in the heads of the blacks, and if you can get in a persons head, you can control them. The reconstruction era was the beginning of a descending(prenominal) spiral between blacks and whites that branched after slavery.

Mary McLeod Bethune Essay -- essays research papers

Mary McLeod Bethune was an innovative leader be coiffe she took a story which was largely latent in the population, equal education rights for lightlessness children, and brought it to national prominence through the creation of the Bethune-Cookman college. She was also a visionary leader beca utilisation of the unlikely success she was able to attain in advancing the cause of equal education.Bethune was such an effective leader because both she completely embodied her story and it became completely central to her life and persona. Bethune was able to embark on her incredible quest because of the educational opportunities she was provided by missionary teachers and therefore dedicated her life to ensuring that every black child had the opportunity to advance and prove themselves through education. In Leading Minds, Howard Gardner describes the many characteristics which comprise his cognitive model of leadership. In this brief biographical excerpt, Bethune meets them all.One of th e characteristics Gardner uses to quantify cognitive leadership is the acquisition of power and the use of this power to implement policy. The segregated and patriarchical nature of the society Bethune lived in made it extremely difficult for her advance herself or her vision of equal opportunity education. However, disrespect these challenges, she was able to rise to a position of national prominence as a director of the divisi...

Mary McLeod Bethune Essay -- essays research papers

Mary McLeod Bethune was an innovative leader because she took a story which was largely latent in the population, equal education rights for black children, and brought it to national prominence by means of the creation of the Bethune-Cookman college. She was also a visionary leader because of the incredible success she was able to attain in advancing the cause of equal education.Bethune was such an utile leader because both she completely embodied her story and it became completely central to her life and persona. Bethune was able to embark on her incredible quest because of the educational opportunities she was provided by missionary teachers and therefore dedicated her life to ensuring that every black child had the opportunity to advance and prove themselves through education. In Leading Minds, Howard Gardner describes the many characteristics which live his cognitive model of leadership. In this brief biographical excerpt, Bethune meets them all.One of the characteristics Ga rdner uses to quantify cognitive leadership is the acquisition of power and the use of this power to implement policy. The nonintegrated and patriarchical nature of the society Bethune lived in made it extremely difficult for her advance herself or her vision of equal opportunity education. However, despite these challenges, she was able to rise to a position of national prominence as a director of the divisi...

The Effects of Addicting to Cyber Social Networks

The Effects of Addicting to Cyber Social Networks Social network is an addictive thing nowadays. I believe that everyone, start from teenagers up to experienced tidy sum addict to cyber social networks. Almost every single breathe, they update their twit, their statues, etc. If we can non control ourselves to use this social network in the good focus, it testament not take a long metre for us to get the bad impacts. There are so many bad impacts of addicting social networks.First of all, we pass on next to our far away people we usually connected to, but we will be far with the people around us. How move up? Many people always supporting contact to their friends in cyber world by social networking, so they often dont care with the people around them. That determine absolutely makes others feel uncomfort to talk with that person. So, dont be surprised if those real friends will stay away from that person. Actually its good to keep contact with people who far away with us. How ever, real friends are more important than cyber friends.Why? Because if we have a problem, real friends will help us straightway than cyber friends. So the main point here, we have to priority our real friends first, then our cyber friends. The second is our main activity will be annoyed because of addicting to social networks. I am sure that we often meet someone who cannot live faraway from their gadget just to update his social networks. Dont you ever intend that this habit actually is annoyed his main activity? For example, there is a student in a class.All of us know that his main activity should be related with studying. However, if he is too busy with his social networks, how about his study? I believe that he will not be able to think on his study because every single breathe he updates his social networks as I said before. That habit will also influence his score, how come? Because if we cannot focus on what we do, of course we will not be able to do it well. We will no t be able to give our best on it. The last but not least, addicting to social networks will give bad impact for our body.As we know that if we addict to something, in this case social networks, we will not be able to be separated with our gadgets. Whenever and wherever we go, those gadgets will stick with our hand, and absolutely its dangerous for us. Medical research has found that two peregrine phones which are calling to each other for some hours can make an egg cooked. From that news, I think we should know how dangerous the radiation of this gadget is. anyways the radiation, too much doing this activity will make us feel lazy to move, we will sit all day long.Sitting for a long time is also not good for our body, we have to do exercise at least 15 minutes per day regularly. As you know, it is really dangerous for us if we cannot use cyber social networks in a good way. Being far away with people around us, annoying our main activity and also causing harm for our health is jus t some examples of this bad habit. In my opinion, technology is good for us, but we have to use it in a good way too, so we can get the advantages. Sonia Dwi Cahyanti 110221414604/AA

Anglogold Ashanti: Analysis of Csr Strategy

AngloGold Ashanti An summary of CSR schema & consummation Essay 1 By S. BLIDI ELLIOTT Index No. EMBA 10110042 cover ethical motive, Social Responsibility and Governance Course No. EMBA 663 Lecturer Dr. Judy N. Muthuri Date folk 28, 2012 Word Count 5,709 This hear is the outgrowth of a two-part series comminutedly exa exploit the incarnate social responsibility (CSR) dodge and death penalty of AngloGold Ashanti (AGA). This offshoot essay analyses the follows CSR dodging and activities against the yard sticks go forthd by the gold coast line of products recruit and the Global Reporting Initiative (GRI).In analyzing AGAs strategy, we explore the likely motivating factors driving the each(prenominal)iances CSR activities and how these drivers inform AngloGolds responsiveness to environmental, social and some otherwise stakeholder income tax returns. In evaluating AGAs CSR describe and performance, we represent a back prove of the friendship followed by an overvi ew of the callers CSR strategy and abridgment of whether that strategy conforms to accepted standards.This essay is written in partial fulfillment of the course requirements of the Ethics, Social Responsibility and Governance module (EMBA 663) of the Executive Masters in Business Administration architectural plan of the Ghana Institute of Management and Public Administration. ANGLOGOLD ASHANTI AN OVERVIEW AngloGold Ashanti is a multinational corporation headquartered in randomness Africa with various minelaying trading operations in ten countries hand out across Africa, Asia, and the Americas. The callers primary activity is aureate mining, though silver and uranium, among other by products, ar produced in the process of extracting the gold from the ore bodies.In 2011, AngloGold account sales of $6. 6 billion from 4. 33 million ounces of gold produced with a workforce of close to 70,000 persons across four continents. AGA is a truly global fraternity with market capital ization of $16. 2 billion and listings on beginning exchanges in AngloGold Ashanti depth psychology of CSR Strategy & Performance rogue 2 Johannesburg, Accra, London, Sidney and New York. The come with is bulk owned by sh atomic number 18holders in the USA (47. 9%) and South Africa (27. 9%), with the rest of the shares distributed by dint ofout the world, including a 1. % shareholding by the Government of Ghana (AGA Sustainability Report, 2011 5-10). AngloGold produces dore (unrefined gold bars) at its worldwide operations for sale mainly to gold refineries which sell on to bullion banks and jewelers. Like others in the industry, AGA has benefitted from recent increasing demand for gold as a store of time value. This demand has been driven over the last few years by the worldwide economic downturn and banking crisis which have made investors funny of unstable currency and equity markets.This essay focuses on AGAs operations in Ghana, where the smart set operates two mining puritanicalties in the west of the country at Iduapriem and Obuasi. These operations account for 11. 8% of the societys global production and revenues (AGA Sustainability Report, 2011 22) Located in the Ashanti and Western Regions of Ghana, Iduapriem and Obuasi were the main targets of the merger between AngloGold Limited of South Africa and Ashanti Goldfields Limited of Ghana to form the current company, AngloGold Ashanti, in 2004.SUSTAINABILITY STRATEGY AngloGold Ashanti provides extensive, publicly available information about what the company calls its sustainability strategy and weapons platforms. The companys Sustainability Report 2011 sustainable Gold (www. aga-reports. com/11/sustainability-report/home) is one part of AGAs Integrated Report 2011 Pure Gold which similarly includes the companys yearbook Financial Statements and a Mineral Resources and Ore Reserve Report. The company says its Integrated Report is in shape with South Africas King Code on integrated Anglo Gold Ashanti compend of CSR Strategy & Performance rogue 3Governance 2009 (http//african. i melodic themecms. dk/IOD/KINGIII/kingiiicode/) which mandates companies operating in South Africa to issue a triple bottom line report on pecuniary and sustainability performance. The King III Code further emboldens companies to tailor their sustainability reports according to the Global Reporting Initiatives (GRI) Sustainability Reporting Guidelines (www. globalreporting. org/reporting/latest-guidelines/g3-guidelines).AngloGold Ashanti appears to have gone to enceinte lengths to remain compliant with the intent of King III Code by presenting sustainability and financial data as an integral part of the companys presidency and line strategy with strong emphasis on the companys responsiveness to stakeholder issues. The companys compliant posture is also evident in its reported reliance on the GRI Guidelines, the normals of the UN Global Compact (http//www. unglobalcompact. org/), and th e Sustainable Development Framework of the industry body, the International Council on Mining and Metals (ICMM) http//www. icmm. com/our-work/sustainable- festering-framework). While AGA does non specifically mention the Ghana Business Code, acceptance of the principles of the UN Global Compact amounts to acceptance of the Ghana Code which is nuzzlely a verbatim rendition of the Global Compact. AngloGold Ashanti in its Sustainability Report 2011 expresses a mission to To create value for our shareholders, our employees and our traffic and social partners through safely and responsibly exploring, mining and marketing our products.Our primary focus is gold and we will pursue value creating opportunities in other minerals where we can leverage our existing assets, skills and experience to enhance the rescue of value. This mission relation gives early perceptiveness that the companys CSR strategy is largely driven by an instrumental motivation (Maignan & Ralston, 2002 498) to achie ve performance objectives creating value. A reading of the companys value statement enhances this impression of a firm focused on CSR as a means to achieve strategic business objectives. AngloGold Ashanti Analysis of CSR Strategy & Performance Page 4AngloGolds stated values are nigh aligned with the 10 principles of the Ghana Business Code (Ghana Business Code, 2006). The firms commencement exercise value statement Safety is our first value1 speaks of health and safety at the workplace in alignment with the principles on pitying rights and advertise standards of the Ghana Business Code and the UN Global Compact. The molybdenum value statement We treat each other with dignity and respect deals with honesty and ethical business and social practices and is aligned with the human rights, labour and anti-corruption principles of the Ghana Code.AngloGold declares its intent to respect the Global Compact (and by extension the Ghana Code) in its other statements concerning the compan ys value for diversity and its respect for the environment. Two of the companys value statements are specially noteworthy as they speak outright to the companys sustainability strategy. In value statement 4, the company declares We are accountable for our actions and undertake to deliver on our commitments. This statement goes to the core of what some writers (eg.Crane, Matten & Spence, 20085) see to be an essence of collective social responsibility companies being accountable for negative impacts of their actions and taking the appropriate corrective and, in the best case, preventive measures. AngloGolds value statement 5 The communities and societies in which we operate will be better off for AngloGold Ashanti having been in that respect is a powerful statement of commitment by the company to go beyond the scope of its legal and economic responsibilities into the higher realms of Carrolls Pyramid of CSR (Branco & Rodrigues, 200710). See Appendix for full text of AngloGold Ash antis Mission, Vision and value Statements AngloGold Ashanti Analysis of CSR Strategy & Performance Page 5 AngloGold Ashantis Sustainability Report 2011 is a centralized, group level report, but its supplementary sustainability data and country reports provide a localized perspective of the companys CSR performance, with particular reference to its performance in Ghana.ANGLOGOLD ASHANTI CSR REPORTING AND THE GRI The Global Reporting Initiative was seduceed in 1997 with a mission to provide a common framework for CSR reporting based on globally accepted principles, concepts and metrics (Hedberg & Malmborg, 2003 155). The Guidelines give firms a template for the content and presentation of their CSR reports to enable comparison with other much(prenominal) reports. The Guidelines are divided into two parts covering the reporting principles and guidance and the standard disclosures (https//www. globalreporting. org/resourcelibrary/G3-Guidelines-InclTechnical-Protocol. df). role 1 of the Guidelines give guidance to firms on how to de boundaryine the content of reports based on principles of materiality, stakeholder inclusiveness, sustainability context and completeness. This Part also intends to help firms maintain the quality of their reports with discover to accuracy, timeliness, reliability and clarity. The overall objective is for reports to not only present the issues affecting individual firms, but how the firms social, economic and environmental performance contributes to sustainable development at the global level.Part 2 of the guidelines covers standard disclosures expected of companies in terms of their strategy and profile, salute of centering to CSR issues and a common set of performance indicators. Disclosures on strategy are intended to establish the link between the firms business strategy and its governance and sustainability performance. AngloGold Ashanti appears to have embraced the GRI Guidelines in an effort to communicate its affixation to widely accepted CSR principles and processes. Hedberg andAngloGold Ashanti Analysis of CSR Strategy & Performance Page 6 Malmborg (2003 153) have suggested that a firms use of the GRI Guidelines is often motivated by the firms need to seek organizational authenticity by using a globally respected template that would lend credibility to the companys reports. AngloGold gives itself an A+ rating for adherence to the GRI Guidelines, meaning the company believes that its sustainability report includes reporting on all indicators of relevance to the GRI.In closely examining the AGA report for 2011, it is clear that AngloGold has closely followed the guidelines on what content to include and how to include it in keeping with the Standard Disclosures of the GRI. The first section of the Standard Disclosures calls for presentation of a high level analysis of the companys strategy. AngloGolds Sustainability Report 2011 adheres to this guideline through a statement from AngloGold CEO Mark C utifani (AGA Sustainability Report, 201112) outlining the companys vision and how this vision link with the companys business strategy and sustainability performance.He outlines key focus areas for the companys strategy, including health and safety for employees and business stakeholders, minimizing the environmental impact of operations, rampart of human rights, maintaining efficiency in production, controlling costs, maximizing returns and delivering value to community stakeholders. AGA believes these strategic focus areas are consistent with the companys definition of sustainable development because they cover the social, economic and environmental issues of most concern to the company and its stakeholders (AGA Sustainability Report, 201113).Stakeholder pressure from a negative duty perspective (Maignan & Ralston, 2002498) is evident when the CEO reports that to our key stakeholders it appears we whitethorn have taken our local communities and the various levels of regimen for granted (AGA Sustainability Report, 201113). This pressure from local communities, particularly communities around the AngloGold Ashanti Analysis of CSR Strategy & Performance Page 7 ompanys operations at Obuasi and Iduapriem in Ghana, has pushed AGA to declare that its CSR strategy is centered on the concept of rebuilding trust with local communities, regulatory authorities and government leaders (AGA Sustainability Report, 201113) through an approach of creating mutually beneficial value for the company and the communities in which it operates. In line with the GRI Standard Disclosures, the CEO statement affirms engagement with a wide range of stakeholders including the Extractive Industries Transparency Initiative (EITI) and the United Nations Global Compact in developing its CSR strategy and performance.AngloGold further identifies the key risks and impacts on sustainability and the effects on stakeholders that would affect the companys long term performance. Among risks and s ustainability trends of concern to the company is the issue of resource patriotism which AngloGold describes as the tendency for governments to demand more(prenominal) returns from companies twisty in extractive industries (AGA Sustainability Report, 201113). This resource nationalism is expressed through mining code revisions, increased royalty ayments and tax incomees, and increased demand for companies direct contribution to development initiatives. A related risk, from AngloGolds perspective, is the issue of increased community activism around land use and availability of body of water system. The company commits itself, in its 2011 report, to improve its performance in the areas of water and land use, waste disposal and environmental management. In conformity with the GRI, these commitments are expressed as performance targets which the company considers to be inhering for its long term survival.AngloGolds sustainability report provides extensive information profiling the c ompany in keeping with section two of the GRI Standard Disclosures. The profile includes key information on shareholders, production levels, net sales, number of employees, AngloGold Ashanti Analysis of CSR Strategy & Performance Page 8 capitalization, and breakdown of all indicators by region and country operations, among other performance indicators. The company, in conformity with EITI, reports all payments to the Government of Ghana and local administrations (http//www. aga- reports. om/11/pdf/ghana. pdf). GRI guidelines provide specific environmental indicators required to be reported on by firms. AngloGold provides detailed data on reportable environmental incidents, energy efficiency, water use efficiency, greenhouse gas emissions and cyanide certification (AGA Sustainability Report, 2011 6-7). The issue of water is of critical concern at AngloGolds Ghana operations, because of what the company describes as Ghanas high levels of rainfall and water run-off which make implement ation of closed loop topology systems for recycling water unfeasible.Gold mining operations require huge quantities of water which brings these operations into competition with community agricultural programs for this often scarce resource. AngloGold admits that mismanagement of water supply and quality can have severe impacts on gold production as well as on the health of mining communities. In its Ghana Fact Sheet, the company says water quality and usage are of concern globally, but are particularly significant for operations in Ghana, where there is significant potential environmental and social impact and a high level of stakeholder scrutiny (http//www. ga-reports. com/11/pdf/ghana. pdf). The company agrees, in its 2011 report, that its suboptimal management of water in Ghana has led to disputes with local communities, and that greater efforts are being put into place to address these shortcomings through what AGA calls its Global Strategy for Water Security. The GRI guideline s also encourage companies to report on a range of social performance indicators regarding labour practices, human rights and other societal concerns.The guidelines make reference to several internationally accepted standards and protocols, AngloGold Ashanti Analysis of CSR Strategy & Performance Page 9 particularly the International Labour musical arrangement (ILO) Tripartite Declaration Concerning Multinational Enterprises and Social Policy, the Organization for frugal Cooperation and Development (OECD) Guidelines for Multinational Enterprises, the United Nations Universal Declaration of Human Rights and the United Nations Conventions on Civil, Human, Political, Social and Cultural Rights.AngloGolds close adherence to the GRI Guidelines may be laudable, but leaves questions as to the companys motivations. Hedberg & Malmborg in their work on the use of the GRI guidelines among companies in Sweden, suggest that companies are motivated to use the guidelines to provide a good and e stablished structure for their reports (2003159) in order to seek societal legitimacy, and that a main reason the guidelines are used is to get a proper design for their reports.Because the Guidelines give firms leeway to choose the level and depth of their reporting, and that little if any verification of reports is done by GRI, Hedberg and Malmborg suggest the Guidelines may lack a certain credibility which may negatively impact the company in the long term (2003 163). Given the in a higher place perception of the credibility challenges of the GRI Guidelines, AngloGolds CSR strategy needs to be subjected to closer scrutiny, beginning with an analysis of the companys stakeholders and the stakeholder issues that drive AGAs CSR strategy and activities.STAKEHOLDERS Branco and Rodrigues in their paper on stakeholder theory and CSR maintain that stakeholder theory is inescapable if one wants to discuss and analyze CSR (2007 5). Maignan & Ralston, in discussing CSR motivations, speak o f a negative duty approach by which companies engage in CSR activities because of legitimacy issues and stakeholder pressure (2002 498). woods (1991703-705) in her corporate social performance model, emphasizes AngloGold Ashanti Analysis of CSR Strategy & Performance Page 10 he vital role of stakeholder management in a firms processes of social responsiveness. Stakeholder theory makes the case that CSR performance is driven by a firms need to resolve to and satisfy the interests of its stakeholders. Branco and Rodrigues point further to the tendency of firms to pay greater attention to their primary stakeholders as opposed to the issues of secondary stakeholders who are not necessarily essential for a firms survival (20077).As a multinational company operating labor-intensive operations on four continents, and with listings on multiple stock exchanges, AngloGold Ashanti must tread carefully in order to be responsive to conflicting stakeholder issues while maintaining its focus on its fiduciary responsibility to primary stakeholders, particularly the companys shareholders. The companys stakeholder management strategy appears to be based on what the company describes as the risks and drivers that allow its operations to be palmy and create mutual value for its shareholders and communities.The company says its stakeholder engagement policy intends to assure that its operations continue to meet performance targets while generating returns for its shareholders and community stakeholders. This approach speaks directly to the instrumental dimension of CSR as explained by Maignan & Ralston (2002498). An instrumental approach from a negative duty perspective implies that AngloGold pursues stakeholder engagement, and indeed its entire CSR strategy, because it is compelled to do so by stakeholder expectations and pressure, and not out of any altruistic principles.This explains the strong motivation for the company to manage stakeholders to avoid negative impacts and r isks to its operations that would be detrimental to its financial performance. This is an approach that can be observed in all aspects of the companys stated CSR strategy, which may prompt cynics, as Ghillyer notes, to see these initiatives as public AngloGold Ashanti Analysis of CSR Strategy & Performance Page 11 elations exercises with no real evidence of dramatic changes in the core operating philosophies (200862). AngloGold Chairman Tito Mboweni, in a sustainability statement in the companys Integrated Report (20118) says being a good corporate citizen, as we seek to be, is a prerequisite for being a successful miner and that governments and their citizens are entitled to expect not only a fair fiscal return but also a mutually respectful and beneficial relationship between them and the companies.He however goes on to caution that pushed too far, though, raised taxes and royalty rates will begin to discourage enthronization and reduce the overall value of the industry to both s ocieties and shareholders. The regulatory environment is becoming increasingly complex and onerous. The influence of stakeholders can be observed in the key issues driving AngloGolds CSR strategy and emphasized in its Sustainability Report 2011. One such issue is what the company calls the trend toward greater resource nationalism among its stakeholder governments in the jurisdictions in which the company operates.The risk of resource nationalism impacts the company in terms of the increased community pressure on AngloGold to make uttered the benefits of its mining activities for communities and national economies, the increased community activism about access to and fair value received for scarce natural resources, and increased demand for higher tax and royalty payments to governments. AngloGold reports that it is responding to this stakeholder issue by developing a general framework to approach development in a more organized and systematic way.The company reports that it has in creased its community investments in partnership with communities and local government administrations in an effort to demonstrate the benefits of what the company calls liable mining. These measures can be seen as the companys attempt to secure and maintain its legitimacy and social license to operate. AngloGold Ashanti Analysis of CSR Strategy & Performance Page 12 Artisanal and small-scale mining is another issue that has driven AGAs corporate social response. This issue has particular resonance in Ghana where AGA mines properties which have for a great legion(predicate) years been mined by community members.The conflicts that have resulted from small-scale mining encroachments on AngloGold concession areas have led to charges of human rights violations against the company. These violations have included allegations of deaths resulting from AngloGold credentials interventions in illegal mining activities on the companys concession area. In response to this stakeholder issue, A ngloGold reports that it has become involved with initiatives in Ghana and at other operations to formalize artisanal and small-scale mining in a way which will benefit local economies and create sustainable livelihoods (AGA Sustainability Report 201116).The company says it is also cooperating with host governments to address the economic causes of illegal mining, and with international and industry organizations to develop common approaches. Of concern to AngloGold is the Dodd-Frank Act of the United States which requires the US Securities and Exchange Commission (SEC) to establish rules requiring certain companies to disclose their involvement with conflict minerals, particularly from the Democratic Republic of Congo where AngloGold maintains gold mining operations http//www. sec. gov/news/press/2012/2012-163. htm). The activities of illegal miners near AGA operations has the potential, the company believes, to taint the gold legally mined by AGA, especially in light of the global trend among consumers for responsible gold (AGA Sustainability Report, 201119) that does not contribute to conflict and human rights violations. AGAs listing on the New York Stock Exchange makes it accountable to conform to the SECs rulings. AngloGold Ashanti Analysis of CSR Strategy & PerformancePage 13 Health and safety is another multi-stakeholder issue emphasized by AngloGold in its 2011 report. The company reports that safety and health are not only business imperatives, but are part of our obligation to operate with respect for human rights. The health and safety of the companys employees and the communities in which it operates is a pressing issue for nongovernmental organizations (NGO), governments and multilateral institutions interested in protecting the rights and preventing the exploitation of workers.AngloGold says it respects and values the ten principles of the UN Global Compact and the Voluntary Principles on Security and Human Rights (VPSHR) in the development of a safety transformation framework to address its less than adequate health and safety performance. The company lists safety as its first value and has set firm targets for reducing work related accident, injury and health frequency rates by 2015 (AGA Sustainability Report, 201111).The companys malaria control program at Obuasi, Ghana, has received commendation from Ghanas malaria control program and a $138 million grant from the Global Fund to Fight Aids, Tuberculosis and Malaria to enable the company step up intervention across Ghana. Ghanas Daily Graphic newspaper reported in folk 2012 (http//www. ghana. gov. gh/index. php/news/features/16095-anglogold-malaria-control-projectbenefits-40-districts) that AngloGolds malaria program was set to benefit 40 communities in the Upper West, Upper East, Northern, Central and Ashanti regions of the country.environmental and natural resource management is a prominent part of AngloGolds CSR reporting in response to stakeholder interest, especia lly in Ghana where the companys contamination of community water resources has been a contentious issue for many years. The company has accepted its liability for polluting the rivers around its Obuasi and Iduapriem operations in Ghana. The drastic situation resulted in the suspension of the companys operations by the Ghana Environmental Protection Agency in 2007. The companyAngloGold Ashanti Analysis of CSR Strategy & Performance Page 14 claims these environmental issues are legacy problems which are being addressed through the implementation of more technologically advanced water management techniques (AGA Ghana Fact Sheet, 20114). AngloGold claims to have made extensive efforts to improve its CSR performance in Ghana particularly regarding land and water use, environmental protection and community investment. In 2011, the company commissioned an independent sustainability review panel to assess its performance in Ghana.The panel reported, in part, that success at Obuasi requires that the company address Obuasi systematically in its planning, its engagement and communications, its investments, its governance and its development of capabilities (AGA Sustainability Report 2011 23). The challenges faced by the company in CSR performance in Ghana were highlighted in 2011 when the company was given the dishonor of receiving the Public Eye Award for 2011 for the companys irresponsible corporate behavior (Public Eye Awards, 2011).The Public Eye Awards are run by Berne Foundation and Greenpeace to coincide with the annual World Economic Forum at Davos and call attention to CSR issues by naming and shaming multinationals seen to be culpable in environmental and social issues. The citation for the award claimed that The South African mining company AngloGold Ashanti contaminates land and people with its gold mining in Ghana. To extract 30 kg (66 lb) of gold, 6,000 tons of rock are mined every day, then ground up and mixed with cyanide in tanks.The highly-toxic mining waste is kept in large storage ponds that contaminate rivers and wells, as well as all those who (must) drink from them. Where there was once cultivated land, now the ground is contaminated and can no longer be farmed. In addition, in the companys own guard houses, several suspects were tortured, and dogs were set on people there have been fatalities as a result. Although the ecological and social problems in the mines some mines are up to 100 years old have been documented by authorities, NGOs and the company itself and even AngloGold Ashanti committed itself in 2004 to improveAngloGold Ashanti Analysis of CSR Strategy & Performance Page 15 the situation things have in fact worsened since then. No wonder AngloGold Ashanti received the worst possible rating for social and environmental protection from the Ghanaian Environmental Protection Agency in a recent industry comparison. AngloGold has responded by claiming that its Public Eye award was undeserved and that its environmenta l and human rights record in Ghana should be seen in the context of the over 100 years of mining in Ghana using methods which are not acceptable by todays standards.The company claims that it has invested heavily to improve the infrastructure and processes at its Ghana mines and that resolving all legacy issues would require more time (www. ghanachamberofmines. org/site/news/details. php? id=33). The company says it has worked closely with Ghanas Environmental Protection Agency (EPA) to remedy environmental concerns, but the EPAs AKOBEN class (http//www. epaghanaakoben. org/) in 2010 gave AngloGold AKOBENs lowest overall rating of Red, indicating poor performance in environmental management.AKOBEN is an initiative of the Ghana EPA to monitor, evaluate and disclose environmental and social performance. The AKOBEN rating appears to buttress a 2011 report by Ghanas Centre for Environmental Impact Assessment (CEIA) which alleged that discharge from AngloGold operations in Obuasi and Ta rkwa had polluted some 262 streams with resulting high incidence of keratosis, other skin diseases and type II diabetes (http//environmentalwatchman. blogspot. com/2011/08/mining-activities ). This report has not been independently confirmed.The negative impact of AngloGolds gold mining on the environment, agricultural productiveness and the livelihoods of Ghanaian communities has been extensively researched by Aragon and Rud who have reported that we find that mining has reduced agricultural productiveness by almost 40%. This result is driven by polluting mines, not by input availability we find that the mining activity is associated with an increase in poverty, child AngloGold Ashanti Analysis of CSR Strategy & Performance Page 16 malnutrition and respiratory diseasesthe actual fiscal contribution of ining would not have been enough to compensate bear upon populations (20121). These negative reports tend to give credence to a criticism of CSR reporting as being window dressing fa r removed from actual performance. Haigh and Jones point that there are inherent contradictions between the pursuit of economic growth and goals of ecological maintenance and social justice (20061) and that managers would not expend resources on CSR if they do not expect CSR to maximize the gap between revenues and relevant costs (20062).Haigh and Jones contend that companies have a Business first (profit and market share) and Society second (other stakeholders in line after stockholders) (20063) approach, suggesting that a firms CSR performance is a reaction to first mover CSR strategies of competitors out of fear of losing market assign (20062). The Haigh and Jones argument does not detract from woodland who asserts that corporate social performance (CSP) is not completely distinct from business performance (1991693).In Woods model of CSP, a companys performance should be evaluated on the basis of the social responsibility principles motivating the company, the extent to which t hat company uses CSP processes and the societal impact of that companys programs and activities (1991693). AngloGolds CSR reporting appears to be fairly consistent with the Woods CSP model. The company seeks to secure its license to operate and establish its legitimacy through its stated compliance with legal, economic and regulatory requirements.This is the expected behavior of a firm in line with the institutional principle of Woods model (1991695). Woods organizational principle of public responsibility is expressed in AngloGolds acceptance of responsibility for the negative outcomes of the companys activities, as indicated, for AngloGold Ashanti Analysis of CSR Strategy & Performance Page 17 example, in AngloGolds actions to clean up and prevent continued pollution of waterways in Ghana.Woods managerial discretion principle is articulated in the statements of AngloGolds CEO and Chairman reaffirming the companys commitment to be a good corporate citizen as expressed in the compan ys good-hearted contributions to communities and the companys community investments in feeder road repairs, health programs, youth apprenticeship programs, sustainable alternative livelihoods programs and other activities intended to improve the communities quality of life, above and beyond the companys legal obligations.The second prospect of Woods CSP model concerns a companys use of processes of corporate social responsiveness. Woods says that responsiveness complements but does not replace responsibility and that responsiveness provides an action counterpoint to the principled reflection of social responsibility (1991703). AngloGold appears to fulfill the three conditions Woods identifies as being characteristic of a socially responsive firm 1) The company monitors and assesses environmental conditions 2) it actively manages its stakeholders and 3) manages the resultant stakeholder issues.AngloGolds Sustainability Report 2011 is a volition to the depth of environmental scanni ng engaged in by the company in determining the risks and opportunities impacting the company. An extensive appraisal was done earlier in this paper of the companys management of its stakeholders and stakeholder issues. It can safely be concluded, based on the companys reporting, that AngloGold is a socially responsive firm.The third facet of Woods model involves the observable impacts of a companys programs and policies (1991708). The impacts of AngloGolds CSR activities may be evaluated through the companys reporting against social indicators such as that contained in the GRI AngloGold Ashanti Analysis of CSR Strategy & Performance Page 18 Guidelines mentioned above and can be observed in the positive results seen in AngloGolds programs such as its highly commended malaria control activities in Ghana.Outcomes can also be observed, according to Woods, in the companys institutionalization of policies to address stakeholder issues. CONCLUSION It is an tripping conclusion to reach th at AngloGold Ashanti is very adept, from the evidence of its CSR reporting, at hitting all the right notes in its effort to be seen as a socially responsible company. The companys instrumental motivation in strong alignment with a negative duty motivation, far outweighs other factors as the driver of AngloGolds CSR strategy and activities.The companys diverse stakeholders from shareholders in London and Johannesburg, and the SEC in New York, to the villagers of Iduapriem and Obuasi in Ghana and all others in between present a multitude of issues that the company tries to address, using the GRI Guidelines and other international standards, in its Sustainability Report 2011. The universal principles expressed in the Ghana Business Code are those the company professes to be the bedrock of its corporate value system, and against which the company reports its performance.AngloGolds CSR performance in Ghana is far from adequate, but the company is transparent in publicly reporting these shortcomings. When all is said and done, however, AngloGold is a global company undertaking socially responsible activities with a strategic eye to profits for its shareholders. AngloGold Ashanti Analysis of CSR Strategy & Performance Page 19 REFERENCES AngloGold Ashanti. 2011a. Sustainable Gold. www. aga-reports. com/11/sustainabilityreport/home, first accessed August 2012. 5 -10 AngloGold Ashanti. 2011b. Sustainable Gold. www. aga-reports. om/11/sustainabilityreport/home, first accessed August 2012. 22 AngloGold Ashanti. 2011c. Sustainable Gold. www. aga-reports. com/11/sustainabilityreport/home, first accessed August 2012. 12 AngloGold Ashanti. 2011d. Sustainable Gold. www. aga-reports. com/11/sustainabilityreport/home, first accessed August 2012. 13 AngloGold Ashanti. 2011e. Sustainable Gold. www. aga-reports. com/11/sustainabilityreport/home, first accessed August 2012. 6-7 AngloGold Ashanti. 2011f. Sustainable Gold. www. aga-reports. com/11/sustainabilityreport/home, first ac cessed August 2012. 19 AngloGold Ashanti. 2011g.Sustainable Gold. www. aga-reports. com/11/sustainabilityreport/home, first accessed August 2012. 16 AngloGold Ashanti. 2011h. Sustainable Gold. www. aga-reports. com/11/sustainabilityreport/home, first accessed August 2012. 11 AngloGold Ashanti. 2011i. Sustainable Gold. www. aga-reports. com/11/sustainabilityreport/home, first accessed August 2012. 23 AngloGold Ashanti. 2011. Integrated Report. www. aga-reports. com/11/integrated-report, first accessed August 2012. 8 AngloGold Ashanti. 2011. Ghana Fact Sheet. http//www. aga-reports. com/11/pdf/ghana. pdf, first accessed September 2012 Aragon, F.M. & Rud, J. P. 2012. Mining, pollution and agricultural productivity Evidence from Ghana. http//www. personal. rhul. ac. uk/uute/103/wp/Mining_Ghana_FA&JPR. pdf, first accessed September 2012 Branco, M. C. & Rodrigues, L. L. 2007. Positioning stakeholder theory within the debate on corporate social responsibility. http//ejbo. jyu. fi/pdf/ejbo_ vol12_no1_pages_5-15. pdf. Electronic Journal of Business Ethics and Organization Studies, Vol. 12, No. 1 5 Branco, M. C. & Rodrigues, L. L. 2007. Positioning stakeholder theory within the debate on corporate social responsibility. http//ejbo. jyu. i/pdf/ejbo_vol12_no1_pages_5-15. pdf. Electronic Journal of Business Ethics and Organization Studies, Vol. 12, No. 1 7 AngloGold Ashanti Analysis of CSR Strategy & Performance Page 20 Branco, M. C. & Rodrigues, L. L. 2007. Positioning stakeholder theory within the debate on corporate social responsibility. http//ejbo. jyu. fi/pdf/ejbo_vol12_no1_pages_5-15. pdf. Electronic Journal of Business Ethics and Organization Studies, Vol. 12, No. 1 10 Crane, A. , Matten, D. & Spence, L. 2008. incarnate social responsibility In global context. Corporate social responsibility Readings and cases in global context 5.London Routledge. Available at http//ssrn. com/abstract=1667081 Daily Graphic. 2012. AngloGold malaria control project benefits 40 distri cts. http//www. ghana. gov. gh/index. php/news/features/16095-anglogold-malaria-control-projectbenefits-40-districts, first accessed September 2012 EPA Ghana. 2010. Akoben programme List mining. http//www. epaghanaakoben. org/, first accessed September 2012 Ghana Chamber of Mines. 2011. AngloGold Ashanti is a responsible corporate citizen. http//www. ghanachamberofmines. org/site/news/details. php? id=33, first accessed August 2012 Ghillyer, A. 2008.Business ethics A real world approach. NY McGraw-Hill Irwin. 62 Global Reporting Initiative. 2012. G3 guidelines. https//www. globalreporting. org/resourcelibrary/G3-Guidelines-Incl-Technical-Protocol. pdf, first accessed September 2012 Haigh, M. & Jones, M. T. 2006a. The drivers of corporate social responsibility A critical review. http//www. ashridge. org. uk/, first published in the Business Review, Cambridge. 1 Haigh, M. & Jones, M. T. 2006b. The drivers of corporate social responsibility A critical review. http//www. ashridge. org. uk/, first published in the Business Review, Cambridge. Haigh, M. & Jones, M. T. 2006c. The drivers of corporate social responsibility A critical review. http//www. ashridge. org. uk/, first published in the Business Review, Cambridge. 2 Haigh, M. & Jones, M. T. 2006d. The drivers of corporate social responsibility A critical review. http//www. ashridge. org. uk/, first published in the Business Review, Cambridge. 3 Hedberg, C. & Malmborg, F. 2003a. The global reporting initiative and corporate sustainability reporting in Swedish companies. Corporate social responsibility and environmental management, 10 153. Available at http//www. nterscience. wiley. com Hedberg, C. & Malmborg, F. 2003b. The global reporting initiative and corporate sustainability reporting in Swedish companies. Corporate social responsibility and environmental management, 10 155. Available at http//www. interscience. wiley. com AngloGold Ashanti Analysis of CSR Strategy & Performance Page 21 Hedberg, C. & Malmbor g, F. 2003c. The global reporting initiative and corporate sustainability reporting in Swedish companies. Corporate social responsibility and environmental management, 10 159. Available at http//www. interscience. wiley. om Hedberg, C. & Malmborg, F. 2003d. The global reporting initiative and corporate sustainability reporting in Swedish companies. Corporate social responsibility and environmental management, 10 163. Available at http//www. interscience. wiley. com ICA. 2012. The king 3 code. http//african. ipapercms. dk/IOD/KINGIII/kingiiicode/, first accessed September 2012 ICMM. 2012. Sustainable development framework. http//www. icmm. com/ourwork/sustainable-development-framework, first accessed September 2012 Maignan, I. & Ralston, D. A. 2002a. Corporate social responsibility in atomic number 63 and the U.S. Insights from businesses self-presentations. Journal of International Business Studies, 333. 498 Public Eye Awards. 2011. 2011 public eye peoples award. http//www. publice ye. ch, first accessed August 2012 SEC. 2012. Dobbs-Franck Act. http//www. sec. gov/news/press/2012/2012-163. htm, first accessed September 2012 Smith-Asante, E. 2011. Mining activities in Obuasi, Tarkwa pollute 262 rivers. http//environmentalwatchman. blogspot. com/2011/08/mining-activities, first accessed August 2012 Woods, D. J. 1991. Corporate social performance revisited.Academy of Management Review, 164 691 713 UN. Global Compact. http//www. unglobalcompact. org/, first accessed September 2012 AngloGold Ashanti Analysis of CSR Strategy & Performance Page 22 APPENDIX AngloGold Mission To create value for our shareholders, our employees and our business and social partners through safely and responsibly exploring, mining and marketing our products. Our primary focus is gold and we will pursue value creating opportunities in other minerals where we can leverage our existing assets, skills and experience to enhance the delivery of value. AngloGold Values

Can we trust our emotions in the pursuit of knowledge Essay

I feel that acquaintance is learning or feeling something that you didnt know before. The pursuit of knowledge comes through sheer experience. Knowledge surpasses formal schooling. Schooling is educational but neither textbook nor teacher can offer one to experience knowledge that is experienced when on a expedition, a journey to explore new things. With emotion on will delve dark and learn more than ever opening up avenues never seen before. That is the pursuit of knowledge. With emotions aiding the pursuit of knowledge one will learn a broader spectrum of things.Using emotions in tarradiddle and the finesses is a trustworthy action. In history one will see that emotions are entwined in every story because that is what history is, a compilation of stories from different sources and point of views. Whos to say what the truth in history is? Who is the judge on whether a historical account is true or not? No one is the judge. This is what makes the pursuit of knowledge in history a purely emotional experience. It is hard to really know what is true because in different cultures and regions of the world history is told from different angles.History that one learns in school is not told from different angles. It is told from an angle that portrays a certain attitude from the compiler of historical facts. Depending on what side you are on in history reflects the publicity of certain events. In schools certain topics are talked about more often, much(prenominal) as victories. Although the events in history may be emotional the pursuit of this knowledge is not emotional. It is only information therefore, emotions should not be trusted when traffic with this type. Familial history is different for every person because everyone has backgrounds that are of many origins.When a person learns about their history it is many times oral history that has been told for generations. Oral history is bound to change dramatically because as the story is told, different vari ations and exaggerations are added. When one person tells a story one destiny of the story may be enhanced and talked about more, but that pliberal arts that arent told as much may be the truth and most principal(prenominal) parts of the story. Familial history is emotional. This history encompasses struggles and successes. Each thing that happens in a familys history holds an emotional impact on the person or people that witnessed these things.Many times if the past is hard to talk about, due to heavy emotional impact, the story is changed or not reported. Tying emotions to pursuit of knowledge in history is unpreventable because history is an emotional subject. When a person sees art many emotions arise that causes wonderment. The journey to understanding what art is conveying is what brings by emotion that lead one to understanding. African drumming and dancing is something that I grew up doing and listening to. In the beginning it was something that I did and never wondered a bout.After my seclusion from drumming and dancing I saw a performance and it set me on a roller coaster of thoughts. Through the gyrations and deep thuds moving in synchronisation I experienced something I never felt while playing all of those years. Through the drumming I felt the rhythm of my own core group and through the movements life was breathed into the auditorium. The swift and acrobatic movement represented structure and valor. The drums often turned into a rough chant that spoke fighter aircraft tones and softened, as the movements became more fluid. The drums spoke and the movements of the dancers bodies told a story.Through emotions, art comes alive and new knowledge was gained from that single experiences. Because there is not a wrong answer in art it is often easier to trust emotions. Art is emotional. Emotional is what humans are this makes us all artist. Because trusting emotions in art is simple one can challenge their mind and try to understand what is behind t he art form. Through paintings and mixed media different thoughts could be conveyed according to what emotions it causes a person to have. The artist could have intended for it to convey one emotion when according to past experiences of the viewer it conveys a different tone.In the language arts Although one can trust emotions in the pursuit of knowledge one mustnt trust emotion to validate knowledge. People have their own truths. fairness changes, but knowledge doesnt. Truth changes because of a different perception that each person has. Truth is what we all believe to be valid. Knowledge is different in every person. The pursuit of knowledge is a journey. When the destination is met one cant trust emotions to thread through the truths and falsifications, but trusting your emotions on the journey is definitely possible and makes the expedition unique to the traveler.

Understand Procedures For Res

Also it would put my colleagues at risk of becoming ill so more staff would be off work and they in rick would be taking the illness back to their homes thereby facing pages the bug even further. So by making sure hands are soundly washed after aiding each ser vice exploiter, wearing the appropriate aprons gloves mask etc I can help prevent spreading any by germs and bugs and by appreciationing good hygiene I will help keep myself wellnessy and if I was to become ill to make sure I did not go back to work until I was given the tout ensemble clear by doing this I will help to keep the redevelopment substance ab users, work colleagues family and friends from sensing any germs. . 3 Explain the most thorough method for hand washing. . Wet hands with hot water. . Apply enough soap and handsaws to cover all hands surfaces.. Rub hands palm alma. . Right palm or the separate hand with interlaced fingers and vicar versa.. Palm to palm interlaced. . Backs of fingers to opposing palms with fingers interlocked.. Rotational pass of left wing thumb clasped in right palm and vice versa.. Rotational rubbing, backwards and forwards with clasped fingers of right hand in left palm and vice versa.. Rinse hands with warm water. . Dry thoroughly with towel. Duration of procedure at least 15 seconds. 4. Describe when to use different types of personal protective equipment. . Gloves= when aiding each suffice user to help prevent the spread of any germs.. Asks= To cover mouth and nose when dealing with the service user who may be ill or have a contagious bug, So I will not catch or help spread the bug.. Goggles= A shield against body fluids, blood, faces, urine. This helps to stop these fluids from getting injured or contaminated.. Aprons= When aiding a service user with washing or personal care, I will keep my clothes clean and I can dispose of apron afterwards so will stop any spread of infection..Shoe covers= If a service user has a contagious so my shoes will not sprea d any germs finished the home. Outcome 5 know how to can and handle equipment and new(prenominal) objects impregnablely. . 1 target legislation that relates to miserable and handling. Manual handling operations regulations (MOOR) 1992 amended 1998 Provision and use of work equipment regulations 1992 (POWER) Lifting operations and enkindleing equipment regulations 1998 (LOWER) 5. 2 List principles for safe moving and handling 1. Plan the move and prepare the environment. 2. Starting beat. 3. Lifting effort. 4. Completing the move. Ensure that the object is light enough to lift, is stable and unlikely to shift or move.. Heavy or awkward loads should be moved using a handling aid.. chance upon sure the route s clear of obstructions. . stomach as close to the load as possible, and spread your feet to shoulder width.. Bend your knees and try and keep the backs natural upright posture.. Grasp the load firmly as close to the body as you can. . Use the legs to lift the load in a s mooth motion as this offers more leverage reducing the exsert on your back.. Carry the load close to the body with elbows tucked into the body..Avoid twisting the body as much as possible by turning your feet to position yourself with the load. 5. 3 Explain why it is important for moving and handling tasks to be carried out allowing specialist training. By having the correct training I can lift safely and know how to use the correct equipment for the Job intended and know how and when to use it. By also attending the courses and training my employers are meeting the health and safety regulations to make myself and other staff safe and also the service user is safe during the transfer.If I had not been trained correctly and got injured through lack of training they could be accountable , also they would be putting the service user at risk if I did not know how to dish up them correctly. So by having the erect training every body is safe and also we are meeting the policy and proced ures of the home. Outcome 6 Understand the principles of assisting and moving an individual. 6. 1 Explain why it is important to have specialist training before assisting and moving individual. By having specialist training I can move or assist the service user safely.Also by having the correct training I can use the correct equipment safely emergencyed to assist myself and the service user to be able to move, If I did not have specialist training I could not assist the service user safely and I would not know how o use the equipment correctly or safely. As I will be trained how to fit the equipment trained so I will know how to lift correctly so I will not injure myself, and I will not put the service user at risk. 6. 2 Explain the importance of following an individuals care plan and fully engaging with them when assisting and moving.By reading an individual s care plan I will know the mobility and capabilities of the service user, also what equipment is needed to assist the servi ce user. When I need to assist the service user by talking to the service user and engaging them in the whole process hey will feel confident about the procedure and in control as the service user will be able to tell me if they are comfortable, and if they are ready to start the movement process, thereby the service user will stay soothe and relaxed and in control making the whole process calm and easy for all involved. Outcome 7 know how to handle hazardous substances. . 1 Identify hazardous substances that may be found in the social care settings. 1 Urine 2 Blood 3 Vomit 4 faces 5 cleaning chemicals bleach, sprays, carpet cleaning chemicals. 6 medications 7. 2 Describe safe practices for Storing hazardous substances= Cleaning chemicals are to be kept in a locked cupboard. music can be harmful so these are kept in a medicine cabinet with only authorized personal to have the keys, other medication that needs to be refrigerated will also only be accessed by relevant personnel. Mak e sure no chemicals are left out unattended if in use.Using hazardous substances= When using hazardous substances like cleaning fluids, wear the appropriate equipment e gloves, masks, goggles,and aprons, this will help from getting slush back and stop chemicals getting clothes, skin or in the eyes, this will also apply when aiding a arrive user with their personal care so the locomote will not get contaminated by urine, vomit, faces, they will keep clean when aiding the service user in washing, dressing, or personal care, the career can on finishing take off the gloves and apron etc and dispose of them safely and therefore prevent any cross contamination or spreading of germs whilst keeping themselves clean. Disposing of hazardous substances .Sharps- When using a needle make sure you have a sharps box so the needle can be wedded of safely and the nurse/career does not risk the chance of scratching or rocking themselves by carrying the needle around trying to find a sharps box. Ma ke sure it is kept closed when not in use, also to make sure it is not over filled, and when it reaches the full limit that it is taken away and accustomed of correctly.. Clinical waste- Pads or soiled clothes or soiled bed linen need to be accustomed of safely to prevent cross contamination. Pads need to go into a yellow bag and disposed off in the clinical waste bin this is collected by a company that deals with clinical waste. Load or faces this can be put into a washing machine on a high temperature and after the wash the bag is disposed off safely thereby the soiled linen does not have to be touched by staff or contaminate the other laundry. . medical specialty- Medication that has been refused or no longer needed must be documented and disposed of in the correct manner e deposited in a container and displace back to the pharmacy to dispose of correctly. Outcome 8 know environmental safety procedures in the social care setting 8. 1 Outline procedures to be followed in the so cial care setting to prevent . Fire= You can prevent fire by first identifying hazards and who could be at risk. Evaluate them ND take action to reduce them. Record findings and actions and develop a plan.

Identifying Gifted And Talented Children Education Essay

The term gifted and talented is surrounded with a great trade of contention, and is presently under reappraisal by the Coalition Government. A huge sum of research has been undertaken over the last 10 old ages, into the long-run, emotional effects of labelling a dupe, and the practitioner s turn tail in placing a kid and distinguishing the course of study. Directgov ( 2010 ) , presently defines gifted as one who excels in academic topics such as maths and English, and talented as those who possess accomplishments in practical countries such as athletics and music.Pound ( 2008 ) , discusses how Gardner s theory revolves about eight intelligence informations. Gardner believes that each person possesses his or her own(prenominal) alone combination of intelligences, which he c eithers multiple intelligences , which can be enhanced and enriched in an environment which provides stimulating and am berthious activities. Teaching, through Gardner s theory enables the practician to conv ey out a talented and talented kid s advanced natural endowments, in a ambitious manner. ( Conklin 2007 )Gardner s multiple intelligence theory and the Early Years Foundation Stage ( EYFS ) , are reciprocally supportive. Both emphasise individualism and singularity. The DCSF ( 2008 ) , asserts that every country of development is every bit of import, and that no kid should confront favoritism. The DCSF ( 2008 ) besides explains that the proterozoic acquisition ends give practicians scope to place and be after for all kids across the developmental continuum. It follows that practicians essential place kids s demands and construct on their strengths. freeman ( 1991 ) advocates that the kid who is every bit bright as a button , and maintains their enthusiasm for acquisition is more than probably to do a positive part to society. The EYFS has been condemned by the Open Eye Campaign ( 2007 ) who claim that it is overly normative and potentially harmful to development, and that um pteen of its ends are developmentally inappropriate .In comparing to the EYFS the Key Stage One is more academically biased. The Office for Standards in Education ( Ofsted ) ( 2007 ) , reported that cardinal tierces of Year One instructors did non utilize the information gained from the EYFS to inform pattern and planning. Consequently, many talented kids may be over looked. Palaiologou ( 2010 ) , discusses Gardner s position that instruction should be less academically driven and his five heads theory. This focuses on an person s ability to screen utile and relevant information in any disposed(p) state of affairs, how to believe outside of the box , and to understand diverseness, citizenship and community relationships in both the immediate and broad environment. He referred to these as modern twenty-four hours endowments.It is the shape of the practician to place and distinguish the course of study to develop talented and gifted persons. Failing to make this could hold a n egative impact on the kid. A kid may easy lose involvement and misconduct when presented with unchallenging undertakings. Freeman ( 2009 ) , inquiries how a response category instructor headers with a kid who is working(a) at a higher degree than their equals. She writes that kids should non be left to wait while others catch up , and believes that this is where ennui begins, this can ensue in a kid withdrawing from larning. Quart ( 2006 ) agrees with this fact and believes that there should be more support available to develop practicians in the appraisal of and learning techniques for gifted and talented students. Freeman ( 2010a ) states that successful and happy kids need consistent. Freeman s research revealed that discovered that kids who were identified as talented and talented in one school would in fact be below norm in another. Often practitioners erroneously identified a kid as talented and talented. She subsequently states that through compend of collected information she discovered that labelling kids as gifted and talented makes a negative difference to their sense of ego, ensuing in low self-pride. Childs who were labelled by parents suffered more emotional jobs than their every bit gifted but unlabeled equals.James ( 2007 ) , draws our attending to the fact that many parents may be commanding and demanding, claiming that the kid becomes fixated with carry throughing parental ends in an effort to understate struggle. He explains that high accomplishment is frequently a effect of over parental pressurisation in childhood that frequently leads to self-criticism and depression in ulterior old ages. Quart ( 2006 ) , supports this position and concludes that parents and pedagogues should forbear from forcing kids to win. She issues a prophylactic warning that the force per unit area primed(p) on the gifted and talented can take to emotional declinations of being deprived of a childhood. For some who were placed on, a pedestal signifier an earl y age range maturity and realize they are no longer rather so particular. Freeman ( 2010b ) , leads us to believe that the media is merely interested when things go incorrect, and in fact many gifted and gifted kids go on to take happy ordinary lives. She states that parents should back up and steer kids without forcing them to win and eff should be unconditioned and non reliant on accomplishment.To reason, Gardner s theories offer practitioners a theoretical account for supplying a rich and ambitious environment for all kids, including those who are gifted and talented. Practitioners need comprehensive preparation to guarantee that be aftering for larning provides challenges to vouch kids are challenged and stretched, non, bored and pushed. It besides Emotional troubles are more likely to happen when a kid is labelled talented and talented. Therefore, parents and educational practicians should take to guarantee that an identified gifted and talented kid grows into a happy, all-aro und grownup. much coaction is needed between Foundation and Key Stage One. In fact, it would be good to kids if the EYFS were continued in Year One. Through this research, a great penetration into the term gifted and talented has been obtained. It offered differing positions on the topic, and the decision reached was that there is really a topographic point in society for the talented and talented, nevertheless, appointee and instruction should be undertaken with attention and sensitiveness.In the words of Benjamin Franklin,Hide non your endowments. They for usage were made. What s a sundial in the shadiness?Franklin ( 1706 1790 )

Pro Capital Punishment – Paper

One of the main reasons that slew object to the death penalty In because of the fear that the wrong mortal could be convicted and put to death. Even though an innocent person could be wrongfully convicted, certain criminals should face the death penalty because It ensures the murderer can get off no more crime In the future and it Installs fear In other potential criminals. In July 2010 1 visualised on Fox 21 News that three convicted murderers escaped from an Arizona prison house, these murderers were facing fifteen years to life for their crimes.One of the three workforce was caught in Western Colorado two of the men still remain at large. This Is a really scary situation. Frightening enough people escape from prison, jail and half way homes more than people argon aware of. C. Sullenness reported that the Bureau of Justice Statistics in 1 998 channeliseed that 6,530 people escaped or were ALLOW from state prisons (2001 , Para. 2). Shown below is the prison population for two separate years and show the number of Inmates that escaped or were ALLOW. (Sullenness, 2001 , Para. ) According to this research this, is not very many escapes and the reason that we dont hear about it is because not many of the escapes are as dramatic as movies and T. V shows make them seem. Although the statistics show that this number is not really high, It still proves that Inmates are capable of escaping and they do. For example the Texas Seven escaped from John Connelly unit in the year 2000 these men were highly dangerous and were looking at serving many years for their crimes, one of the men had ninety nine years to serve.Eventually all the men got recaptured thanks In large part to the popular TV show Americas Most Wanted, but It took more than a year. In that one year many people lived in fear, scared to go outside exclusively at eight. Innocent people should not have to live in that constant fear. Many innocent lives were put at risk including a certification officer wh o lost his life when the men escaped. We shouldnt risk are families. If criminals found guilty of pre-meditated crimes are given the death penalty it would ensure that they dont escape and attempt to kill again.Guarantying those citizens our kept safe from such violence. Capital punishment could do more than Just keep criminals off the street it can also bar crime. When someone Is put to death, due too serious crime they have committed In he society other potential criminals take It as a warning that such violence will not be tolerated and dissuades them from committing any crime worthy of the death 1 OFF penalty search cone Day VIC Lee Inelastic Tanat In ten mom to late number of executions stabilized, the murder rate increased.

Cerjugo SA

Per capita beer consumption in the country had been stable for many long time. In order to find sweet opportunities for growth, Courage management decided to expand their product lines into juices. They recognized early on that the juice business was very different from that of beer. In beer, in that respect was little competition and profit margins were high, besotted to 40 percent. The profit margins for juice would be much lower and there were a number of competitors but they felt they could create a competitive wages by (1) sousing on freshness, I. E. All natural ingredients (2) by leveraging their deep knowledge of their consumers and (3) by capitalizing on an already strong retail customer base, which would triple as a result of adding juice products. The Organizational Structure The president of Courage is Manuel Prep arr. He currently has three key executives inform to him Jose Gunman, feline Razor, and Maria Santiago. Jose is the director of Production Felid is the i nfirmity president of Sales, Marketing and Distribution and Maria is the director of Finance and Administration. severally executive worked closely with Manuel and are involved in all major company decisions. The country is not named to protect the anonymity of the company on which this case is based. At the time of the expansion into juice, a raw $50 million production facility was built across the street from the current juice plant. Organizationally, management assumed that the manufacturing, gross sales, and distribution of the new product lines could be fitted into the existing structure by adding new positions and employees. They added a production manager of juice manufacturing, juice production providers and employees, additional sales supervisors, and everyplace 900 salespeople.Existing salespeople were trained to sell the new juice products in addition to the beer products that they were used to, and the sales compensation plan was modified so that a higher dowry of the pay would be variable based on total beer and juice revenues. We focus on Grouses two main divisions the production division and the sales, market placeing, and distribution division. Until a few years ago, the executive team had worked very well together with few major difficulties. The Production Division Jose GunmanJose Gunman, the director of production, has four senior managers penninging to him Carols Mange, manager, beer manufacturing Dolores Abide, quality control manager Antonio Ben, the production planning manager and George Nevada, manager, juice manufacturing. Carols, Dolores, and Antonio have all been with Courage for the past 15 years. George was hired two years ago when Courage moved into the juice business. George is Harvard educated and had extensive experience in the juice business in North America before evaluate Manuals offer to join Courage.The production division has a strict research with many layers of management. Front-line employees such as assembler s and maintenance staff report to team leaders, who report to plant supervisors. Plant supervisors report to either Carols or George. The jobs in the production division are highly specialized. Formal procedures have been documented and all new employees go through extensive training so that quality standards, safety standards, and efficiencies are maintained. The Sales, Marketing and Distribution Division Felid Razor Felid Razor, the vice president of Sales, Marketing and Distribution, has beenManuals second-in-command for many years. He is in charge of four departments, each headed up by a senior manager. These departments are distribution, trade marketing, market research, and sales. The sales department, which has 1400 employees, is further divided into urban sales and rural sales, and there are 13 rural sales managers reporting to the head of rural sales. Each sales representative serves a territory that usually consists of both licensed and non-licensed establishments. They su pply retailers with product information and storefront displays.They also offer discounts and promotions, where appropriate, in an adjudicate to win limited retailer shelf space. A partial organization chart is shown in Exhibit A. The Current Situation Manuel is very concerned since the forecasted sales and profit targets for the juice business have not been met for the second year in a row. Perceptions in the market are that Courage juice is not of a high quality, and consumers do not appear to be aware of the degree of freshness in the products. In addition, the sales force does not reckon to fully understand the juice product attributes and tends to focus on selling beer rather than juice products.Turnover in the sales force has appendd dramatically and there has been a great deal of in-fighting between Jose, Felid, and Maria. They always seem to be at opposing ends of an issue and Manuel has to make decisions that inevitably angers one or different of them. The last straw ca me yesterday when Manuel heard rumors that George Nevada, his Harvard-educated manager Of juice manufacturing, had received another job offer and was planning to resign. Last week, Manuel individually asked Felid and Jose to open up him their suggestions for how to improve the juice business.Jokes response was as follows We need to continue to improve efficiencies, keep production and inventory costs to a minimum, and maintain a legitimate and high-quality product. Have been doing this successfully for a very long time and I know that the most important success factors are to reduce changeover generation on the bottling lines, keep my line capacities to a maximum, my inventory and storage costs down, and the shelf-life of my ingredients up. On the people side, the key to my success has been to have clear rules and work procedures o that we can keep errors and waste to a minimum.What need to do now is the following (1) Replace the natural vitamin C extract with artificial ascorbic acid. This will increase the shelf-life of the juices, which will increase its profitability. (2) Eliminate the mill packaging size. This will reduce the changeover times on the line and reduce our costs of production. Felids response was as follows We need to create more customer demand and strengthen our competitive advantage. I have been doing this for a very long time and I havent permit you down yet. We do not have enough variety in either our flavors or our feeding bottle sizes.Juice retailers and consumers are different from Our beer customers. Our competitive advantage in this market is freshness. That is our niche. What we need to do now is the following (1 ) We currently have only two bottle sizes (mill and mill). We need to introduce mill and 1. ALL bottle sizes in order to be able to compete with the other players in the market. While these are whimsical sizes and packaging formats, they are essential to building the unique image of our brand. (2) We currently have only 12 juice flavors.

Types of Budget

History of Indian figure Indias first Finance Minister Sir R. K. Shanmugham Chetty, presented the first Finance Budget of independent India on November 26, 1947. Since then, 28 antitheticUnionFinanceMinisters have been presenting the work out year after year. Initially, major oversight was paid towards the agriculture sector but as the economy evolved, the focus shifted from agriculture to other sectors equal industrial, financial etc. During the early the fifties, Indian cipher highlights revolved around the hu manhood beings sector and public finance and hence, back then taxation, inflation, public savings etc were much talked about topics.This trend continued manger the finance work out 1985-86. The transform in the approach began with Mr. Manmohan Singh who served as the Union Finance Minister to a lower place the leadership of Mr. P. V. Narsimha Rao. Mr. Singh was instrumental in headstarting the new phase of economic lib date of referencelization. He reduced the gi be of giving medication over public sector units through disinvestment. The liberalization process which he started years back is dumb espouseed and is seen in interim compute and Indian cypherannouncementsevery year.This year also live conjunction figure 2011 lead be announced by Pranab Mukherjee. Facts Bite * First Finance Minister Shanmugham Chetty * go of Finance Minister Since Independence 28 * Maximum Number of Budgets Presented by Morarji Desai * Economic Liberalization Started by Mr. Manmohan Singh ( Finance Minister 1991) * Current Finance Minister Mr. P. Chidambaram Explain the different types of figures in detail, with the help of laudable examples. In every business planning is the most of the essence(predicate) function to perform. Planning of different firms depends upon so many factors.Planning is done for comparing the actual performance with well-worn performance. Budgets are also disposed(p) in leaven. Budgets are prepared to check the availability o f finance according to the demand of project. So budgetary control is also essential tool of centering to control exist and maximizes profits. Meaning of budget A budget is a detail plan of operations for a specific period of age. In the present era everyone is with the term budget because it essential in life. A budget is prepared for the effective utilization of resources, which leave behind help in achieving the set objectives.Budgets are also very of the essence(p) in individual life, as it is important in business firms. The following are the essential of budget (a) It is prepared in advance and is based on future plan of action. (b) It relates to a future period and is based on objectives to be attained. (c) It is a statement expressed in monetary or physical unit prepared for the conceptuality of policy. Types of budgets. 1. Functional foot of budgets. a. Sales budget Sales budget is the primary budget. It is the most important budget to prepare and the other budgets a re prepared on the substructure of gross exchanges budget.In this budget the in consecrate or expert forecast the future expected gross revenue of the firm. The gross sales manager is responsible for the trueness of the budget. The sales budgets may prepare on basis of product, type of customers, salesman, locality etc. for the preparation of sales budget the following things should be take under attending like past sales, sales man estimates, plant capacity, crude real(a), orders in hand, seasonal fluctuations, competition etc. USES Sales budget is the most important budget while making the overall budget for the organization for a fiscal year.It is important in this sense that how would anybody make fiscal budget for organization if he dont know about how much to sale or what are the organizations sale would be. If you know the sales volume of units of product you unavoidableness to sale in a fiscal year then you allow for make payoff budget according to that sales nee d in mind you go out have yield information in mind you will purchase raw material, hire labour according to requirements. So if you dont know about how much you want to sale then how would you budget other things and how would you compare your performance at the end of fiscal year. . production budget afterward preparing sales budget the next budget will be production budget. In this budget works manager prepare schedule of production by breaking large production in small units to fulfill the target production. A properly operated budgets leads to inventory control, improved livelihood of production schedules and production targets. Suppose, if the estimated opening stock is 5000 units and estimated sales are 25000 units and closing stock of the product is 3000 units the estimated production will be 25000 + 3000 5000 =23000 units (sales + closing stock opening stock).USES A production budget is an accounting procedure utilise to both record and propose manufacturing supply e xpenses. Keeping an organized production budget ensures that the supply of raw materials to the production line continues uninterrupted and meets consumer demand. Maintaining a detailed post-purchasing production budget also helps to account for material losses due to shrinkage. b. Material budget In the production budget material is the first requirement to be considered. Materials are basically split up into two categories as direct and indirect material.It includes the preparation of estimates of different types of the raw material needed for various products and purchasing raw material in required tally at a required time. There are few factors which should be taken under care like requirement of raw material companys stocking policies, price trend, and cost of raw material. USES instrument showing how much material will be required for production and how much material essential be bought to meet this production requirement. The purchase depends on both expected usage of ma terials and inventory levels.For example, gull expected production of 790 units, 3 lbs. of material needed per unit, desired ending inventory of material 216 lbs. , starting signal inventory of material 237 lbs. , and unit cost per lb. of $2. Then lbs. of material to be purchased and purchase cost follow Labour budget labour is an important factor in every production organization. Labour plays an important role in converting raw material into finished product. The labour requirement budgets prepared on basis of production budget. Labour may be of two types direct and indirect labour.In this budget company has to budget the required number of hours and the expected pay scales of the employees. This budget gives information about personnel specifications for the job for which workers are to be recruited, the degree of skill and experience required and rates of pay. USES The direct labor budget is typically presented in either a monthly or quarterly format. The basic calculation used by the direct labor budget is to import the number of units of production from the production budget, and to compute this by the standard number of labor hours for each unit.This yields a subtotal of the direct labor hours needed to meet the production target. You cigarette also add more hours to account for production inefficiencies, which increases the amount of direct labor hours. Then multiply the total number of direct labor hours by the fullyburdeneddirect labor cost per hour, to arrive at the total cost of direct labor. e. Manufacturing Overhead budgets this budget gives the works overhead expenses to be incurred in a budget period to achieve the production target. The cost of indirect material, indirect labour etc can be calculated with the help of this budget.For making proper control it can be divided into departmental overhead budget. Variable expenses are estimated on the basis of the budgeted output because these expenses are bound to change with the change in output . USES The manufacturing overhead budget show the expected manufacturing over head costs for the budget period. The budget distinguishes between variable and fixed overhead costs. Companies fluctuate with production volume on the basis of the following rates per direct labor hour indirect materials $1. 00, indirect labor $1. 0, utilities $0. 40, and maintenance $0. 20. Thus, for 6,200 direct labor hours budgeted indirect materials are $6,200 (6,200 x $1), and budgeted indirect labor is $8,680 (6,200 x $1. 40). The company recognizes that some maintenance is fixed. The amounts reported for fixed cost are assumed. f. Administration Expenses budget The budget covers the expenses incurred in framing policies, directing the organization and controlling the business operations. In budget an estimate of expenses is prepared regarding central office and of focus salaries.The budget may be prepared at department level for effectiveness in budgeting system. The budget can be prepared with t he past experience and anticipated changes. USES The selling and administrative expense budget is comprised of the budgets of all non-manufacturing departments, such as the sales, marketing, accounting, engineering, and facilities departments. In aggregate, this budget can rival the size of theproduction budget, and so is worthy of considerable attention. The selling and administrative expense budget is typically presented in either a monthly or quarterly format.It may also be split up into segments for a severalize sales and marketing budget and a crumble administration budget. G. Selling and Distribution budgets This expense is think to the selling and distribution of material. In this budget experts have to plan for the expected selling and distribution expenses of the firm. veritable items of selling and distribution costs as cost of transportation, salesman salaries etc. USES The selling and administrative expense budget is comprised of the budgets of all non-manufacturing departments, such as the sales, marketing, accounting, engineering, and facilities departments.In aggregate, this budget can rival the size of theproduction budget, and so is worthy of considerable attention. The selling and administrative expense budget is typically presented in either a monthly or quarterly format. It may also be split up into segments for a separate sales and marketing budget and a separate administration budget. h. Cash budget this budget is prepared to send for the inflow and outflow of hard cash during the budget period. In cash receipt we consider cash sales, credit collection and other receipts in cash payments we consider cash payments, tax payable, dividend payable etc.Without cash organizations cannot work so prediction about cash is very important. A cash budget makes homework for a minimum cash balance which will be available at all times. USES After a company has prepared its operating budget, it will often draw up a separate cash budget as a means of tracking income and cash expenditures throughout the year. Such a budget has a number of practical uses, all of which center around being able to accurately predict when the company will be flush and when cash flow may be restricted. 2. On the basis of flexibility a.Fixed budget This is the rigid budget and it is drawn on the assumption that in that location will be no change in the budgeted time period. A fixed budget will be helpful only when actual level of occupation is equal to budgeted level of activities. According to charted institute of management accountants. A fixed budget is defined as a budget designed to remain unchanged irrespective of activity actually attained. b. Flexible budget It is also called as variable budget. A on the table budget gives different budgeted costs for different budgeted costs for different levels of activities.This budget is applicable in where activity levels vary from period to period. Where the business is new and it is difficult to predict. Where industry is influenced by change in fashion. Where there are changes in sales. 3. On the basis of period a. Long time budgets long-term budgets are prepared for those organizations, which deal in regular product line. Here organizations are not suppose to change their proceeding in short time periods. b. Short time budgets Short-term budgets are prepared for small time periods which work for seasonal product line. Here products may change in near future.