Thursday, October 24, 2019
National Fabricators
Key Events/Case Synopsis National Fabricators Inc. is a company that specializes in the manufacturing of lockers, school furniture, toilet partitions, steel shelving, and is now currently owned by Tom Kruger after buying out $75,000 of shares from shareholders in 1992. The industry is very competitive as costs are rising and prices being cut while the economy declines at the same time. As the president of National Fabricators, Tom Kruger needs to bring the company back on its feet in order to generate profits and reduce its losses of $480,315 and outstanding bank loans of $784,000.Tom Kruger also predicts that sales would fall as much as 10% during the 1994 fiscal year due to government cutbacks on medical and educational spending as well as a sluggish level of consumer confidence. Tom Kruger is now faced with trying to get a 60 day extension for his temporary line of credit in order to get the company to start making profits again. Problem Statement and Objectives To save the compan y, Tom Kruger needs to get an extension of 60 days on his temporary line of credit so that he can keep losses to a minimum and start generating more profits.At the same time, the economy is declining, competitors are setting low prices, and the government is cutting back on educational spending. Tom Kruger realizes that his plant is not being utilized at full capacity and most of the operations were being primarily financed on bank credit due to insufficient cash at hand. To address these problems, Tom Kruger is now planning on developing a new plant layout for efficiency as well as requesting a line of credit extension in order to finance debt. Situation Analysis PortersAs we can see from the case, the metal industry is not an attractive industry because of high competition with low bids, unstable economy, high bargaining power of buyers, and high start up costs. Since the buyers have very little suppliers to choose from to do business with, it can be concluded that suppliers have bargaining power in this industry. Buyers on the other hand only have power when they are specialized at what they do and offer a very low price. Substitution is quite limited due to different specifications offered by the major companies.Barriers to entry on the other hand are very high due to the huge amount of capital needed to get a foot in to the industry. All in all competition is very high in this industry and one must bid aggressively in order to gain a contract. However, this is hard when everyone is giving their lowest bid. SWOT Analysis Overall, for National Fabricators the weaknesses outweigh the strengths for due to its failure towards managing both finance and operations for approximately 10 years.The threats also outweigh the opportunities mostly due the intense competition whcih provides a negative trend towards profits for National Fabricators within the industry. Strengths: â⬠¢ The company has kept all of their old employees at the management level and this wil l allow them to keep stability while the company is under new ownership. â⬠¢ With a strong sales team being compenstated on a commission basis, this will isnpire each employ to work harder to make and close sales; which in the long run will increase company profits. National Fabricator has contracts from purchaser who are very unlikely to default on their payables, because majority of them come from the government. â⬠¢ Mr. Kruger, is well experienced for this position mostly due to his education and qualifications Weaknesses: â⬠¢ The company lacks in a sufficient inventory management and cost management system, which impacts profits. â⬠¢ With a deficiency of cash flow it forced the company to purchase materials from more costly warehouses other than Steelmills which is cheaper, which inreturn had increased manufacturing cost. Inproper scheduling and status reporting for work in progress caused a major ineffectiveness on plant capacity use, which had openly increased operating cost and reduced net profits. Opportunities: â⬠¢ Buying from the Steelmills will result in an increase of operating profit while costs are being decreased. â⬠¢ The company has the opportunity to grow in various markets and aquire new customers such as malls, hotels, offices, and motels not only in Canada but as well as the United States. Threats: â⬠¢ Tremendous price and wage competition in a recurring industry will lead to additional losses in profits. The highest risk for National Fabricators is the three companies which are dominating the industry that have the investment ability to control industry standards and requirements, which could lead to a decrease in profits. â⬠¢ Due to the long term contracts from the government it is impacting the companyââ¬â¢s cash flow in a negative trend. Historical Financial Analysis â⬠¢ Sales fluctuate due to the frequently cyclic nature of the industry but they aim to remain above 3 million annually. â⬠¢ In 1 993 cost of goods sold being 90% of sales and 9. 6% gross profit of sales.Companyââ¬â¢s lack of ability to manage inventory and lack of cash forced them to order from more expensive (12-15%more) warehouse than steel mills. â⬠¢ Net profit margin has been negative and no major patterns over the 9 year period on net profit since the trend of the industry is based mostly on economic factors, and whether or not they secure contracts. Due to high percentage of COGS they are only left with a net profit of $980 or 0. 024% of sales in 1993. As a result, if the company lower the material cost, the profit margin will improve drastically. â⬠¢ In 1984 current ratio went from 2. 07 to 1. 2 in 1993 which still is at an acceptable level, mainly due to the fact that operations were losing money in the past few years and there was a large cash drain on the company which resulted in the lowering of the current ratio. â⬠¢ Operations were being financed by National Fabricators bank credit which resulted in outstanding bank loans of $784,000; this could cause serious problems on their credit rating from the local bank due to the worse intereage coverage ratio. â⬠¢ Their average age of receivables in days is 78. 79 which had been steady around that number except in 1993 with 101 days mainly due to the holdback on large accounts.Since it is taking longer for them to convert accounts receivable into cash, the liquidity ability for the company is getting worse. | |1993 |1992 |1991 |1990 | |Liquidity | | | | | |Current Ratio |1. 12 |1. 34 |1. 32 |1. 58 | |Quick Ratio |0. 70 |0. 4 |0. 81 |0. 81 | |Profitability | | | | | |%Sales Growth |25. 7% |(17. 6%) |14. 4% | | |Gross Margin |9. 6% |10. 7% |7. 0% |7. 0% | |Net Margin |0. 02% |(1. 8%) |(5. 6%) |(6. %) | |Expenses/Sales |10. 0% |13. 3% |12. 8% |14. 1% | |ROE |0. 2% |(11. 4%) |(37. 8%) |(26. 3%) | |ROA |0. 04% |(4. 1%) |(12. 8%) |(11. 9%) | | | | | | | |Debt/Assets |75. % |64. 2% |66. 1% |54. 7% | |Debt/Equity |310. 4 % |179. 4% |195. 0% |121. 2% | Recommendation and Analysis We have chosen to recommend alternative #1, which will focus on improving their profits because they will be reducing the cost of materials from purchasing directly from Steel Mills rather than buying from the warehouses. By doing so this will help them convince Confederation Bank.Purchasing from producers rather than the warehouses will significantly save us an approximate 12-15%. This can help drastically with their profits being made. Another way to improve profit is by increasing profit margins and to do so they need to cut the cost of materials, which will be approximately 68%. By having cut material cost by 13. 5% National Fabricators will have $314,600, which is the amount they saved from the materials and it would increase their gross profits by that amount. Having laid out this plan everything looks very convincing but there are a couple set backs, which need to be worked out.Delivery is three months once purchased from the producers directly rather than one-day delivery from the warehouses, this may cause problems for daily operations. National Fabricators now has to pay off their suppliers in 30 days payments. It used to be 60-90 days but the change requires the need for more cash on hand. Nationals Fabricators will require the financial support of Confederation Bank in order to solve these set backs that will take place if they don't receive the help financial help they require. Being able to execute this plan we believe that National Fabricators would be able to convince the bank to extend the loan.This will benefit the company because not doing so will increase the financial problems. The reason being we didn't choose alternative 2 was because it was just too risky and way too costly especially with the risk at hand. Yes it was to better their sales but factor in that their attempts to migrate in the U. S. market also have the risk of not being successful. Also the number of other compani es already settled their will give a great competitive market and putting all this together would just show that there is much more risk at hand than reward. Exhibits and Analysis: Attached on next page
Wednesday, October 23, 2019
Peer Evaluations in Enhancing Written and Oral Communication Essay
Communicative practices such as writing and reading are important components in the facilitation of education and learning. For educators, they must realize the relative importance of these communication practices for they are vital in the enhancement of learning. One way to address this is by creating peer review mechanisms. Though such may prove to be an important component in the facilitation of education, there are cultural impediments that continue to surround the facilitation of peer evaluations. ââ¬Å"When we deal with English-as-a-second-language students, cultural factors may influence both the operation and outcomes of peer response groups. â⬠(Nelson, 1997, p. 78) By being constantly aware of these issues, one can create effective peer evaluation mechanism that is free from cultural bias and prejudice. A collective action and approach must be created by instructors and teachers to address such problem. ââ¬Å"To maintain the group cohesion and harmonious interpersonal communications interpersonal relations valued by collectivist cultures, collectivists use indirect means of communicating messages that may otherwise be disruptive to the group. â⬠(Nelson, 1997, p. 82) Thus, giving of vital information is an important tool and component in the overall facilitation of peer evaluations in enhancing communication practices. ââ¬Å"By being informed of cultural differences in communication, they may be better able to interpret the feedback they receive from the English-as-the-second-language students and also better able to provide these students with effective feedback. â⬠(Nelson, 1997, p. 83) Enhancing the Writing Skills Effectiveness in writing is one facet that students must acquire in school as it is vital in the overall communication process not only in the educational sector but in different aspects of society. By enhancing such skills, an international student can be fit and remained at level with native speakers of the language. The main barrier and impediment in such scenario is the lack of expertise in the local and native language. The study of Koffolt and Holt showcases several important mechanisms that can improve writing skills of international students. The article seeks to showcase how teachers can be a vital part in the overall facilitation of efficient writing among students. By doing these, students can get the development in the realm of writing. ââ¬Å"Teachers who play a more active role in guiding their students through the entire writing process of gathering ideas, organizing, drafting, and revising can help students produce writing that is thoughtful, coherent, and polished. â⬠(Koffolt and Holt, 1997, p. 53) By providing several important measures that a teacher must consider is an important process to guide students in the overall facilitation of improving writing capabilities. One important method is by creating feedbacks on writing works by international students. By doing this, the student can actively assess his/her standing as far as competency in writing is concerned. The creation of a feedback system ââ¬Å"gives them the opportunity to correct deficiencies in content, language and style. â⬠(Koffolt and Holt, 1997, p. 54) For the part of instructors, there must be an active collaboration with an international student as far as writing is concerned. The instructor must recognize the relative challenges that an international student may face during the course of writing. That is why it is essential for the teacher to actively create writing strategies that will help improve the overall capacity of the student to write. However, the teacher must recognize that the process of such endeavor is not easy. ââ¬Å"Writing is seldom a linear activity, and it is common for writers to go back and forth among different steps of the writing process as they complete a major writing task. â⬠(Koffolt and Holt, 1997, p. 56)
Tuesday, October 22, 2019
Karnataka Philosophy Essays
Karnataka Philosophy Essays Karnataka Philosophy Paper Karnataka Philosophy Paper Essay Topic: Cry the Beloved Country Ross Gay Poetry The Lord Of the Rings the Fellowship Of the Ring Much more this remark is applicable to Karnataka, from which the different currents of philosophy have flowed and flooded the rest of India and the whole world. The great Sri Sankar of monistic fame had his principal Math of Sringeri in Karnataka and began his lifeââ¬â¢s mission there. Sri Madhvacarya, the campion of Dualisn and Devotion, was entirely the product of this holy soil. Sri Basaveswar was another saint belonging to this eminent group. He is called ââ¬Å"Bhakti-Bhandhariâ⬠- the treasure devotion ââ¬â in Kannada. It was he who infused fresh life into veera-shaivism and made it a living faith. His inspiring personality attracted thousands of disciples who spread his new Gospel throughout the length and breadth of Karnataka. In their attempt to interpret the new message of their master to the masses, the eminent disciples of Basava, successfully utilized His Vachanas- a new form of literature in Kannada. These Vachanas are pithy (brief) sayings, brilliant in their directness and simplicity occasionally rising to the sublime grandeur even of the Upanisadic literature. They have brought light and hope to the Kannada masses and made their lives worth ââ¬â living in all possible ways. Akka Mahadevi is one of the inspired disciples of Basavaââ¬â¢s band. 2. BRIEF LIFE SKETCH OF AKKA MAHADEVI Akka Mahadevi was a prominent figure and Kannada poet of the Veerashaiva Bhakti movement of the 12th century Karnataka. Her Vachanas, a form of didactic poetry are considered her greatest contribution to Kannada Bhakti literature. In all she wrote about 430 Vachanas (another source says 350) which is relatively fewer than that compared to other saints of her time. The term Akka (elder Sister) which is an honorific (title) given to her by great Veerashaiva saints like Basavanna, Chenna Basavanna, Kinnari Bommayya, Siddharama, and Allamaprabhu. Akka Mahadevi was born in a town called ââ¬ËUdutadiââ¬â¢ in the centre of Karnataka in a Veera-saiva family. Her parents were the staunch followers of Trividhi philosophy of Guru, Linga and Jangama. She had an inborn devotion for God Siva. At age 10, she was initiated as a devotee of Shiva. She worshiped Shiva, whom she called Chenna Mallikarjuna, (Lord White as jasmine). Right from her childhood unlike other young girls she chose the Beautiful Lord, Pure white as the Jasmine, Chennamallikarjuna, as her playmate. Akka-Mahadevi was very beautiful. Her marvelous charm attracted the then ruling king- Kaushika who happened to be a Jain. Mahadevi agreed to marry Kaushika on three conditions. They are 1. She should be allowed according to her conveniences to practice the devotion of Lord Shiva, whom she calls Cenna Mallikarjuna. 2. She should be given freedom to listen and to meditate the life stories and teachings of ââ¬ËSiva Sharanasââ¬â¢ ââ¬â saints of Lord shiva ââ¬â and the practices of Saivism. . She should be allowed to practice the devotion of Trividhi philosophy ââ¬âGuru, Linga, and Jangama. However, the male ego in Kaushika made him blind and he forced himself on her. Mahadevi outrightly renounced the marriage, with that she also renounced her parents, luxury, home and everything, considering them as impediments. She went bare to Kalyana where Allama was heading the Anubhavamantapa. Thus Mahadevi by renouncing the marriage with Kaushiaka emerged as the first protagonist of woman liberation. She discarded clothes and other worldly things as the last estiges of a sansarin and accepted the life of sanyasin. She left for Kalayana (a town in Bidar district of present Karnataka) which was known as Godââ¬â¢s own city. Basaveshwara who is popularly known as Basavanna (elderly brother) has already launched a great social movement of casteless and classless society. Taking entry into his ââ¬ËAnubhavamantapaââ¬â¢ (the spiritual assembly) was not an easy task. Only those who are spiritually enlightened are allowed to come in, that too, after passing the kind of test held by the president of Anubhava Mantapa. Her renouncement of clothes and disregard for the body, or the acceptance of the life of nunnery was not an ordinary step in 12th century. Woman was not yet considered as equivalent to man. Her individual identity was under crisis. Even the great thinker and philosopher like Allamaprabhu questioned her unusual way of life. The picture of the discussion about this between Allama and Akka in the gate of Anubhava Mantapa? given by Chamarasa is not only an interesting literary piece but it is a candid and bold step in the history of whole womanhood. The discussion is as follows: Prabhu: Why have you come here in the prime of your youth? Our saints resent the sight of a young woman. If you can disclose the identity of your husband, you can join the fellowship of our saints, or else you can depart. A womans company is like poison. Tell us, who is your husband? Mahadevi: I was engrossed in penance for many years so that Siva might become my wedded lord! My own people wedded me to Siva by smearing my body with ashes and tying the marital bracelet to my wrist. All the world knows that the innumerable saints have been my parents. Therefore, O Prabhu, God is my lord; for me, there are no other husbands in this world. When Prabhu scolds her first for her nakedness Akka Mahadevi responds in this way: I have killed the cupid in myself and conquered this world. So I have no body. When I have no body, no sex where does exist the question of clothes? It is not the condition of the body that counts but, instead, a pure heart which wins the favor of God. I have covered my body with my hair so that the sight of my body may not be a cause of temptation for others. Prabhu questions whether Akka Mahadevi can be one with God when she still has human form and, worse, when it is a female body. She describes the superficiality of appearance, and of the leaders reluctance to accept her. Would the sandalwood cease its fragrance when its cut into pieces? Would a piece of gold, even when cut and heated, lose its luster? Would the sugar cane lose its sweetness when it is squeezed within a press and then heated? Prabhu pays her his ultimate compliment: Your body is female in appearance, but you mind is merged with God. In fact it was here onwards that she became Akka, an elderly sister. By her profound scholarship and burning fire of devotion she soon carved for herself an exalted position in the Anubhava Mantap, the unique Assembly of Saints there. Channa-Basava, the right hand man of Basava says, ââ¬Å"Real greatness is only to be seen in Mahadeviakka, who has lost all sense of duality and has merged herself in the infinite. â⬠3. HER INTENSE LONG ING FOR THE LORD Even in her childhood, she used to worship Siva with great concentration. She took her early education under Shivagamacharya and started writing vachanas at the earliest age. Even at her early age of adolescences, Mahadeviââ¬â¢s devotion for Chenna Mallkarjuna was so deep and passionate that she did not play with the worldly toys like other children. On the other hand as she wrote in one of her Vachanas: ââ¬Å"I wash away like the black soil in rain I slip and shifts like the sand, Anguished in dream I start awake, And burn like the fire in the forge, Comrades have I none in my woe O Cenna Mallikarjuna, do Thou grant me of Thy mercy A body that is not grappled by the groping hand, And the ecstasy that comes of union without uniting. â⬠Akkaââ¬â¢s whole life was a journey in search of her eternal lover, Cenna Mallikarjuna, whom she saw in her dream and followed in reality. During this course of divine frenzy the valleys and mountains were her friends, trees and animals were her companions, sun and the moon were the guiding spirits, whom she earnestly asked for the help in searching her beloved. Mahadevi, endowed with innate love and devotion for Lord Siva, had developed for the beginning a great aversion for worldly life. In one of her Vachanas she says, ââ¬Å"O Lord! Without realizing Thee, I am dying in the meshes of my own self-willed desires, like a silk-worm perishing in the cocoon of silk spun out by it from its own body. Purge my mind, O God! of all evil desires and show me Thy Abode. â⬠ââ¬Å"This evil Samsara has been troubling me day and night. What shall I do my Lord? What shall I do to get rid of this constant harassment? I cannot bear this mental torment any longer. I throw myself entirely at Thy Mercy. Slay me or save me! Let Thy will be done. â⬠Mahadevi had become thoroughly disgusted with the worldly life, and was constantly thinking of God and God alone. She asks, ââ¬Å"Does a peacock ever play on the barren plain? and not on the mountains? Can a swan ever think of loving a dirty streamlet by abandoning a crystal lake? Will a cuckoo ever pour forth its flood of divine rapture anywhere except in a full-blossomed mango tree? Can a bee ever visit a flower without any fragrance? Can my mind be ever attracted by anything else but Thee, my Lord? â⬠Mahadevi thus pines to have a glimpse at the lotus feet of the Lord. ââ¬Å"Just as a caged parrot constantly remembers its brethren outside, so do I ever think of Thee. Call me ââ¬Ëdear childââ¬â¢ and show me ââ¬ËThy Beautyââ¬â¢Ã¢â¬ . I am pining for Thee, day and night, My Lord! The dart of Thy Love has been driven deep into my bosom and consequently I have forgotten hunger, thirst and sleep. â⬠Maddened by such an intense Love for the Lord, she began to request everyone she met to show her the pathway to her Lord in this manner: ââ¬Å"Bees, Cuckoos, Parrots, Moonligh t! I have one request for you. Have you seen my Lord? If so will you kindly show Him to me? â⬠4. HER CHALLENGE TO THE LORD: This extreme intensity of devotion had made her bold enough to throw such a challenge to the Lord: ââ¬Å"Donââ¬â¢t harass me, my Lord, because I am helpless. But mind, I am not a woman to be easily terrified by any amount of pain Thou would inflict. I would live on dry leaves and sleep in the bed of arrows. Pure am I, my Lord! as I have consecrated my body and mind to Thee. â⬠Moreover, she asks: ââ¬Å"Will the sandal give up its fragrance even though it is cut to pieces and rubbed down? Will gold ever be darkened even when it is burnt in the fire? Will the sugarcane abandon its sweetness although it is cut to pieces, made to pass through the press and boiled in the fiery furnace? Donââ¬â¢t reveal my past sins to me my Lord. I will never desist from seeking Thy shelter even if Thou wouldest kill me. She says, ââ¬Å"Thou mayest hear me or not my Lord! I cannot but sing Thy glory. Thou mayest love me or not, I cannot but worship Thee. Thou mayest grace me with Thy presence or not, I cannot but think of embracing Thee. Thou mayest look at me or not, I cannot help casting my loving glance at Thee and sing Thy praises in delight. I s hall worship Thee alone my Lord; and enjoy Divine delight by Thy worship. â⬠5. CONCEPT OF GOD ACCORDING TO AKKA MAHADEVI She calls her Lord as Chennamallikarjuna. In the book of Mahadeviââ¬â¢s path, as we turn the pages, we find that the image of Chennamallikarjuna changing. With time it merges into a higher and higher concept of the Divine. Only in her earlier years do we notice reference to Siva. Throughout He has remained her Antaryamin to whom she was wedded without a doubt. She says, ââ¬Å"Like treasure hid in the ground, like flavour in the fruit, like gold in the rock and oil in the seed, the Absolute is hidden in the heart. â⬠Further she says, ââ¬Å"I am involved with the one who knows no death, nor decay nor form. He has no one place, nor any boundary, no modifications nor origins. He is Unrestricted to any clan, this casteless one is whom I love. For this reason I am for this man, this Chenna Mallikarjuna. She says, the approach to God must be through ardent love and devotion. She instinctively felt that man can never be fully and wholly fulfilled through self-discipline and knowledge, though self-discipline is arduous and knowledge superior. A more human approach to God lies through pure love and unselfish love which withdraws most of the obstacles that the ego interposes between the divine and the devotee. Akka was shining star in the Bhatki tradition. Her wedding to the Lord Shiva and her undivided heart of love and surrender to Him can be considered as the path of Bhakti Marga. She also considers that the path of action is very much necessary to have genuine devotion of the Lord. In this way she finds no conflict between these two paths rather it is the two sides of the same coin. Her vachans are the best expressed form of Janan Marga, where she tries to share her knowledge of the Lord. For Akka mahadevi to know the Lord and to worship him in mind and to share this knowledge with others in Vachans was a superior way of devotion. So Bhakti Jnana and Krma margas are not mutually exclusive for the Akka, but all three margas lead us to a true devotion to the Lord. 6. SPLENDID VISION OF THE LORD: Through His grace, she had soon the vision of the Lord. ââ¬Å"I had a Visionâ⬠she breaks out in rapture, ââ¬Å"I had a splendid vision of the Lord. He had shining golden hair, with a brilliant crown studded (filled) with jewels. A set of pearl-white teeth adorned his beautiful lips that were illumined the seven worlds. At this sight, the famine of my eyes has vanished altogether today. Now that I have seen my Lord Playing with His Primeval Shakti, by identifying Himself with her, I consider my life to have borne fruit. â⬠This vision brought about drastic change in her entire outlook on life. The forest appeared to her to be full of Wish-trees; all the stones assumed to form touch-stones; every place was a place of pilgrimage; the whole world became full of heavenly ambrosia and every pebble she came across was a heavenly jewel. She saw the mountain very much dear to the Lord-Channa Mallikarjuna and entered the forest of Kadali-plantain trees . â⬠In this way she went on having one spiritual experience after another and ultimately realized her identity with the Absolute. She says ââ¬Å"Can the ghee mixed in milk remain separate from it? Who can differentiate heat from the brilliance of Sun? O Lord of Infinite Glory! My scales fell off my eyes as I realized my identity with Thee! â⬠Again she says, ââ¬Å"Whom shall I worship when my body has become Thine? Whom shall I remember when my mind has merged in Thee? Losing myself entirely in Thee, I have completely forgotten Thee with Thee. â⬠7. LAST DAYS OF HER LIFE Tradition says she left the world in her twenties, entering mahasamadhi (final divine union) with a flash of light. Her travels come to an end when she finds the Kadali vana in the vicinity of the Shrishaila temple. In Kadali vana, Mahadevi matures in nirguna upasana, ready for the final offering. She recognizes the Absolute in all of his creation. The kalpavriksha is all trees. The Sanjeevani is all bushes. All places are teerthas. Ambrosia is contained in all waters. All animals is the covetable golden deer. Every pebble glows as the chintamani gem. Here she also recognizes the paradox of His being in her body, as her very breath becomes His Fragrance. His form becomes hers. Her life force is no different from His very own. No knowledge to acquire, as she now knows Him. Who is there to think, of whom, as individuality ceases to be? This young, defiant and vibrant saint Akka Mahadevi attains Aikyastthala, the highest of the six states of Veerashaivism in the vicinity of the temple to Chennamallikaarjuna and Bhramaraambika. 8. THE CONCEPT OF TRIVEDHI PHILOSOPHY According to the Trivedhi Philosophy, all holiness consisted in due regard for three vital thingsââ¬âGuru, linga and Jangam (the guide; the image; and the fellow religionist). Guru: (personal spiritual master), Guru is the personal spiritual guide who has the knowledge of the path and knows how to guide one on it. A guru is the first cover/guard of soul against the attractions of Maya. He is a concept of awareness. He initiates a novice in the worship of Ista Linga, because he is a model in Ista Linga worship and is Jivanmuktha. He performs three functions: He initiates a person into the faith, trains him and guides him to move towards Aikyasthala (merger with Shiva) A Guru was forbidden to eat flesh, to chew betel or to touch liquor: and he wore a Kempa kavi vastra Linga: (Siva) Linga plays a very key role in the union of Jiva with Siva. Shiva should be worshipped through Ista Linga, which is a symbol of Shiva. The communion between God and a devotee is through Ista Linga. Ista Linga is a small black ball made up of certain prescribed materials kept in a silver casket put around the neck with the help of a thread called shivadara (thread of Lord Shiva). Ista Linga is Shiva Himself. It is universal form of God in a miniature and is the greatest light of the inner most heart which is brought out and shaped into a form by the guru. It is the visible symbol of the invisible energy existing in all beings. The guru places the Ista Linga on ââ¬ËThanuââ¬â¢ (body) ââ¬ËPranaââ¬â¢ (life) and ââ¬ËBhavaââ¬â¢ (feelings). The linga placed on the thanu is Ista Linga, the linga placed on Prana is Pranalinga, and the linga placed on the Bhava is called Bhavalinga. The practice of wearing Siva linga constantly on their bodies as a mark of devotion and surrender to Lord Siva. Jangama: (an enlightened spiritual guru) Jangama is the realized soul or the perfect one who has already been through the path and knows how to lead one there. A jangama is a liberated man and moves about from place to place to preach the Lingayat Philosophy. He is a moving spirit of the Lord and is personified in the services of the Lord. He leads a simple life, is a man of detachment and is without shelter of his own. He is inseparable from Linga. Guru, Linga and Jangama are treated on equal footing and are rendered with equal respect and reverence. One needs to surrender to them and seek their help in intensifying ones devotion to Siva to obtain his grace and achieve the final union. 9. AKKA THE SOURCE OF WOMEN EMANCIPATION She is a prominent figure in the field of female emancipation. Probably, she may be the first feminist in India as she has been in a constant battle against the established institutions and rituals prevalent in India, in the 12th century. During such time of strife and political uncertainty she launched a movement that made her an inspiration for woman empowerment and enlightenment. The time was marked as height of foolishness of varnashrama dharma which only supported the three upper castes of Hindu society in India and suppressed the shudras and women. It was in the 12the century such a feminist voice, heard from a country like India, where the patriarchal system is at its best. A time when females are forbidden at the school entrance, Akka Mahadevi could take part in many gatherings of learned men at the Anubhavamandapa in Kadal Sangama, to debate philosophy. Though she lived and died young the lines she uttered and the divine life she led keep her as an inseparable part of Indian history in general and the movement of womanââ¬â¢s emancipation in particular. She proves that woman is not the puppet in the hands of male dominant society. On the other hand she is as free as the objects of the world around. She was never contended with the restricted role of a girl at home. Limitations placed on women in the pursuit of education and spirituality was unacceptable for her. She proved herself that a woman has every right and has all the means to pursue a life of an ascetic. Her entire womanââ¬â¢s life with many traumatic experiences is a testimony to the Power of Indelible Courage and Faith. Her renouncement of clothes and disregard for the body, or the acceptance of the life of nunnery was not an ordinary step in 12th century. Woman was not yet considered as equivalent to man. Her individual identity was under crisis. Even the great thinker and philosopher like Allamaprabhu questioned her unusual way of life. Akka becomes a distinctive phenomenon in the human history not merely by her style of dressing or unusual way of arguing. Her distinct pathway through the world, which took her to the climax point of rationalism, establishes her as an ever-shining star of boldness. Her denial of the riches and comforts of the palace and the amputations of the domestic bonds reminds one of Buddha. Her ideal of social and gender equality, propagated in the 12th century had become the creed of higher education in and out of Karnataka. Along with Basaveshwara, she was also one of the socialist reformers who spoke out against the caste system. Among her 315 vachanas, considered as sacred scriptures by the Kannadigas, one proclaims this message: ââ¬Å"Unrestricted to any clan, this caste less one is whom I love for this reason, Iââ¬â¢m for this man. â⬠Akka Mahadevi is even remembered and revered all over Karnataka as a seer-poet and a social reformer. You can see a number of educational and charitable institutions all through the State, named after Akka. Akka Seva Samajas, the charitable institutions in the State, pursue the same goal Akka Mhadevi has propagated ââ¬â uplifting the status of the girl children. They work for the destitute girls and down trodden women in their three branches at Kumara Park, Rajaji Nagar, Rajarajeswary Nagar along with the first one established at Bangalore. The proceedings of the Samajas are inspired by the life and teachings of Akka Mahadevi who burned up as a flash of light in the caves of Sreeshailam. 10. AKKA MAHADEVI A MYSTIC SAINT Akka Madhavi is no doubt a great Bhakti saints of the 12th century, she experienced a call within, that no other pre-occupation distract her, in her path to the Lord Shiva. Unlike other girls, the very desire for a family and married life, and other worldly pleasure and comfort she considers these nothing compared to her devotion to the Lord Shiva. Her poems or Vachnas are the spontaneous overflow of her love for the Lord. Her cloths, beauty and ornaments were the love and devotion to the Lord. This intense devotion and renunciation of worldly affairs made her a great mystic of the time. She had an experience of the Lord in the heart, this basic experience led her to experience Lord in everything: in the beautiful nature, mountains valleys and everywhere. She finds her home in the nature and everything in it was her companion. In union with the nature and all the being she searched for the Lord and she experienced Him together with all beings. This shows that in totality she experienced and worshipped the Lord in the Universe. This is the another aspect of her mysticism. There is a massage for all, who search the Lord with the sincere heart that God can be experience in our simple and ordinary life situations and surroundings. There is no need of going to high mountains like Himalayas to search for the Lord; he is here within us and in the nature. Akka madhavi experienced this truth from her child hood itself, and she could experience more intensively and more clearly in her later stages of life. She expresses the unity between her and the Absolute in the following Vachana: I do not say it is the Linga. I do not say it oneness with the Linga. I do not say it is the Merging, I do not say it is the Parting I do not say it has Happened. I do not say it is to Be. I do not say it is I. I do not say it is You. The mysticism of the Akka is in par with the existing theological understanding of the experience of the Lord. There is no conflict with the tradition and philosophical thinking of the time. Manââ¬â¢s search for the Lord in the cosmos with the nature and created beings is very much acceptable to the mystics of all times. The out flow of the heartââ¬â¢s desire and her love she expresses in her poems and Vachana is a real treasure and guide to seek the Lord, for the many generation to come. Akka mahadevi is somewhat negative about the concept of body. The bodily beauty was a liability for her in her short life. She calls this body as the site of dirt, lust, greed and rage. This may be because of her experience with Kaushika and in Anubhava Mantapa. According to her the body and its temptations are the primary causes which come on the way in ones union with the Lord. In this way in her thought we can see the clear cut distinction between body as something bad which belongs to the world and soul in something sacred which helps one to live a holy life. 11. CONCLUSION Mystics have a double aspect in their life. They are often perceived as rebel in a cultural social ethos. They refuse to walk or to follow the manmade laws and tradition. They have a fine intellect and sharp perception of divine reality. They guide people in the new path towards the absolute. They are courageous, creative and enthusiastic in walking the new unknown path with full trust and confidence. This unusual way of life and their very courage novelty and creativity make them to be rejected in the society, but later they are hailed and accepted in the society. Akka Mahadevi was one among such saints who was intoxicated by Shiva Shakti. Because of her ascetic way of life she became true Shakti and all other powers of tradition and culture she rejected. This way led to her to the spiritual heights making her a mystic. Thus we can see that akka mahadevi had two aspects i. e. initial rejection as rebel and later acceptance as mystic saint. Nobody knows exactly for how many years Akka Mahadevi lived. According to one popular belief she lived only twenty-five years. Within this small span of life the achievement she did, the area she had covered from Udatadi to Srisail and the great spiritual personalities she met is something amazing. No other Indian social activist achieves the parallel position with Akka in this regard. It is sure that physically she lived a very short life but spiritually she did surpass the common level. The historians are of the opinion that Akka only in a true sense represents the whole vachana movement, which is in swing till the time present. The vachanas she wrote is a gem of divine thought. These few Vachanas of Mahadevi gives us the insights into the unique psychology of God ââ¬âintoxication of this blessed saint. Even linguistically they achieve an everlasting place. Each phase of her life was a step towards the emancipation of not only of womanhood but also of the mankind. She was sure footed in her radical combat with the age-old norms of the society. She lived for the life enlightened and the life divine. Akka is a guiding spirit behind all the women activists, irrespective of the age and space. One should be thankful to the womankind, which has given ââ¬Å"the Sappho of Greece, the Theresa of Christianity, the Lalleshwari of Kashmir, the Rubia of Arabia, the ââ¬ËAndalââ¬â¢ of Tamilnadu, the Meera of Rajasthan. â⬠No doubt all they are incomparable individuals in their life and achievement. BIBLIOGRAPHY Deshpande, M. S. ââ¬Å"Akka Mahadevi: St. Mira of Karnataka. â⬠Pathway to God: A Journal of Spiritual Life 10, 1 (November 1975), 21-26. Hampana, Kamala. Akka Mahadevi. Bangalore: Sapna Book House, 2002. ambahouse. org/akkamahadevi. html ourkarnataka. com/religion/akka_mathapati. htm scrollindia. com/women-zone/akka-mahadevi-kannada-seer-poet. Patil, S. H. Community Dominance and Political Modernization. Delhi: A Mittal Publication, 2002 Shastry, G. V. Akka Mahadeviya Vachanagalu. Gadag: Paru Prakashan, 1999. Umadevi, S. Akka Mahadeviyavara Vachanagalu. Hubli: Lalit Prakashana, 200.
Monday, October 21, 2019
Smooth operations - Emphasis
Smooth operations Smooth operations There is a corner of Emphasis Towers dedicated solely to the behind-the-scenes team known as Operations. We are the stage-hands to the trainers thespians; the gaffers to Client Relations stage directors. And while we may be hidden away like Quasimodo in his bell tower, we do have the pleasure of knowing it would be hard to pull off the show without us. It is, of course, Client Relations who will venture out to meet you, get to know you and your business, and discover just how Emphasis can help to make your documents shine; our course developers who design a programme to move and motivate you to be the best business writer possible; and our trainers who will analyse your work and deliver the goods on the day. Were squirreled away in the midst of all this, gathering up the vital pieces of information like so many acorns for winter. And we like to follow our own companys advice in Operations Corner: Well put the reader first by presenting you with only what you need to know to get everyone to where they need to be. We have the whys and hows, so well just ask for your whos, wheres and whens. We helpfully punctuate this with requests that guide you through: well elicit writing samples; extract dates, timings, attendee and venue information and you wont feel a thing. Well build a logical structure from one end of the process to the other to the delegate list we add samples, to the samples we add graphs; well print and bind the manuals, copy and file worksheets; well send the trainer to you with everything they need to address all your business-writing needs. On the day of your course, by the first chorus of: So thats how to use an apostrophe! we may not even be a speck in your memory. But then a good operations team is like good writing: efficient, effective, invisible.
Sunday, October 20, 2019
Appropriateness, Reinforcement, Preferences and Transformation Essay Example for Free
Appropriateness, Reinforcement, Preferences and Transformation Essay According to Eunson (2006, p.15) there are four main criteria to be considered when choosing the medium/s of communication to best articulate an argument: Appropriateness, Reinforcement, Preferences and Transformation. Select one of the criteria and discuss its importance to a communication situation. Any successful communication process requires the presence of a message, appropriate medium à and the desired messageââ¬â¢s effect on the receiver. à à To effect success in communication, it is important to use a suitable medium based on the Preferences criterion. Modern technologies have greatly facilitated human communication. However, as Priestleyââ¬â¢s Paradox illustrates, people get to actually communicate less as communication technologies further advance (Eunson 2006, p.4). Hence, for effective communication, it is more important to consider the message and the effect of that message on the receiver (Eunson 2006, p.7). The successful transfer of message and its effect, however, largely depends on the communication mode used or ââ¬Å"preferredâ⬠. The medium is crucial to the effect of a message because as emphasized by Marshall McLuhan (Lister 2003), ââ¬Å"societies have always been shaped more by the nature of the mediaâ⬠. In other words, the medium is the message. A case in point would be a Human Resource Department in an office where the HR Manager normally ââ¬Ëprefersââ¬â¢ communicating with his staff through memos and e-mail notifications. But being a smart manager, he or she will not hesitate to utilize other media as needed, according to the importance of the message and the desired effect to the recipients. He or she may ââ¬Ëpreferââ¬â¢ to personally discuss an individualââ¬â¢s unsatisfactory ââ¬ËPerformance Assessment Reportââ¬â¢, earlier sent as is via individual e-mail, through à one-on-one review. The richness of media (Daft & Lengel 1986, p.557) effected by direct face-to-face discussion is ââ¬Ëpreferredââ¬â¢ to the e-mail channel, which in this case plays a secondary role as preparatory medium of documentation. Herein, interpersonal communication appropriate to a small group (Baker, Barrett & Roberts 2002, p.11), is considered and selected to amplify the Reportââ¬â¢s ââ¬Å"warningâ⬠content with the goal of effecting the desired change in the stafferââ¬â¢s behaviour. Exploring ââ¬Å"Preferencesâ⬠in choosing media is vital to effectively convey the message. Since the medium, which helps shape the content, is mostly the message itself and that the messageââ¬â¢s effect on the receiver is affected by the medium, selecting the suitable channel from a range of Preferences becomes crucial to any effective communication. Baker, E. Barrett, M. & Roberts, L 2002, Working Communication , John Wiley & Sons Australia Ltd., Milton Qld. Daft, R. L. and Lengel, R. H. 1986 ââ¬Å"Organizational Information Requirements, Media Richness and Structural Design,â⬠Management Sci. , Vol. 32, No.5, pp. 554ââ¬â571. Eunson, B . 2006, Communicating in the 21 st Century , John Wiley & Sons, Australia Ltd., Milton Qld. Lister, M 2003, New Media: A Critical Introduction , Routledge, London. Appropriateness, Reinforcement, Preferences and Transformation. (2017, Mar 01).
Friday, October 18, 2019
Merger, Acquisition, and International Strategies Essay - 13
Merger, Acquisition, and International Strategies - Essay Example I clear separation must b made between mergers and consolidation. In the latter, both companies lose their identities and come together to form one major corporation which a completely new identity (Gomes, 2011). Mergers are regulated by the state laws as they are likely to eliminate competition leading to creation of oligopolistic firms which may collude to form cartels that may tend to harm the economy. Mergers and acquisitions are beneficial to the economy in the sense that they can bring about better approaches to management of the firm. They lead to economies of scale which has the effect of increasing production, reducing operation costs leading to decrease in the selling price which favors the consumers of various commodities. A merger can enable a business owner to sell the firm to someone who is already familiar with the industry and who would be in a better position to pay the highest price. Less competition will also mean low risks to the owners of the merged firms (Cardel, 1998). There are basically three categories of mergers which are based on the competitive relationships that exist between the merging firms. Vertical merger is a form of merger in which one firm acquires a customer or a key supplier of another firm. Horizontal mergers is where one firm acquires or takes over another firm that manufactures and sells an identical product in the same geographical location in a bid to lower competition that was originally existing between the two firms. Conglomerate mergers are those that the merging companies do not have any evident relationship between them. This paper takes an in-depth analysis on two public corporations in the United States in which one has a history of mergers and acquisitions and operated internationally and the other does not bear any history in relation mergers and acquisition and only operates within the nation. The two companies are Apple that has a long
Financial reporting analysis Essay Example | Topics and Well Written Essays - 1250 words
Financial reporting analysis - Essay Example Under this ratio, a businessââ¬â¢s efficiency to use its material and labour is analysed with the residue of the revenue and the costs reflecting the gross profit. Net Profit Margin: This ratio is almost similar to the Gross Profit ratio with a further extension of scrutinising the administration and other selling costs ââ¬â resulting in the net profit for an organisation. The ratio displays the net profit of a company as a percentage of its revenue. Return on Capital Employed: This is an important measure of evaluating a companyââ¬â¢s profitability. It measures the efficiency of a firm towards utilising the funds invested in it (Fridson & Alvarez, 2002). Liquidity Ratios evaluate a companyââ¬â¢s ability to pay off its debts as soon as they fall due. These ratios are used to analyse a companyââ¬â¢s ability to continue its operation in the long run. Bankruptcy is one major issue that is highlighted while analysing the liquidity ratios. There are two main types of liquidity ratios: Current Ratio: This ratio assesses a companyââ¬â¢s ability to pay off its short term liabilities with its current assets. Usually the benchmark is to have twice the amount of current assets as compared to the current liabilities but this varies within different industries. Quick Ratio: Quick ratio analyses a companyââ¬â¢s ability to pay off its current liabilities with its most liquid assets i.e. excluding costs ââ¬â which takes time to convert into cash. The usual standard is to keep a 1:1 ratio (Helfert, 1997). The Gearing or the leverage ratios give an insight to the risk faced by an investor within a company. This risk is usually affiliated with the financing of the company whereby a firm which is highly financed via debt is considered to be a risky venture for potential investors. Since both Essakane plc and Westwood plc are not hugely affected with any major debt financing issues, the gearing ratios for the company may not be analysed. Market value ratios
Material Science Research Paper Example | Topics and Well Written Essays - 500 words
Material Science - Research Paper Example The first group encompasses materials with reduced dimensions in the form of nanometer-sized constituent part, thin wires or thin films. The second group includes materials in which the nanometer-sized microstructure is restricted to a thin external region of a bulk material. PVD, CVD, ion embedding and laser beam treatments are the usually used processes to change the chemical structure or atomic structure of solid planes on a nanometer scale. The third groups of bulk solids are with a nanometer-scale microstructure. Materials with a nanometer-dimensional microstructure are named Nanostructured Materials (NsM) (Gleiter). The fusion, classification and meting out of such NsM are developing and fast rising arena denoted as nanotechnology (Grossard).Since the material goods of solids rest on the dimension, atomic structure and chemical configuration, NsM show fresh properties due to many effects. Dimensional effects result if the typical dimension of the structuring blocks of the micro structure is abridged to the point wherever critical length scales of physical phenomena develop analogous.Variation of the dimension of a NsM contains of thin needle-shaped crystallites, simply two or one aspect of the building blocks come to be analogous with the length scale of a physical phenomenon. In these circumstances the NsM come to be a two or one-dimensional system pertaining to this phenomenon. The second case of nanostructured alloys outcomes if the crystallites of a NsM have dissimilar chemical compositions.
Thursday, October 17, 2019
The Analysis of a Joke Essay Example | Topics and Well Written Essays - 1000 words
The Analysis of a Joke - Essay Example Although we think of the joke as a cultural constant, it is a form of humor that comes and goes with the rise and fall of civilizations.â⬠1 The joke that was chosen was the following: A doctor walked into a bank. Preparing to endorse a check, he pulled a rectal thermometer out of his shirt pocket and tried to write with it. Realizing his mistake, he looked at the thermometer with annoyance and said, ââ¬ËWell thats great, just great... some assholeââ¬â¢s got my pen.ââ¬â¢2 The category that this particular joke probably belongs in is the scatological category, because it deals with a reference to the rectum. Itââ¬â¢s unsure why, but these types of jokes can be particularly compellingââ¬âbecause excrement seems to be something that humans find very funny. Of course, a simpler way to say that is to just say, ââ¬Å"Poo is funny.â⬠But why? What is so funny about our own feces? Fundamentally, excrement is elemental. If we didnââ¬â¢t have it, there would be no jokes. But why is humor about feces, farts, and, in factââ¬âthe entire range of human bodily functions, fodder for jokes? One must wonder. What makes this particular joke funny is that, through a play on words, we imagine the pen being stuck in some patientââ¬â¢s behind. That seems pretty funny that there would be a mix-up like that. Thus, there is a play on words and we find this joke, for the most part, funnyââ¬âif not at least a bit crude. ... Now, itââ¬â¢s not using very polite language either. This is where the aggressive element demonstrates itself. Itââ¬â¢s not a polite joke, and it probably wouldnââ¬â¢t be polite to share in mixed company, unless the mixed company were to be as foul-mouthed as the language used in the joke. Although the jokeââ¬â¢s language is not overly offensive, it does say something about the medical profession as well. Doctors are sometimes inept, and itââ¬â¢s easy to make jokes about doctors and lawyers because they both have high-stress professions. Humor can be a wonderful way to deflect problems, as well as provide a platform for expressing oneââ¬â¢s personality. This is why comedians like Jerry Seinfeld did especially well with his show Seinfeld, and why, subsequently, comedians like Larry David did so well with his show Curb Your Enthusiasm. Many times, these humorous shows have something in commonââ¬âthey use real-life situations as fodder for something called situatio nal comedy (or a sitcom). Situational comedies bring real-life problems to light. Who could ever forget the following bits: ââ¬Å"Are you sponge-worthy?â⬠ââ¬Å"Sheââ¬â¢s got man hands!â⬠Pig Man. The Soup Nazi. ââ¬Å"You double-dipped the chip.â⬠ââ¬Å"Serenity now!â⬠ââ¬Å"Give me that, you old bag!â⬠Who will ever forget these classic moments in Seinfeld history? These, and a series of other vignettes in his subsequent spin-off hit HBO comedy series--Curb Your Enthusiasm--were brought to you by none other than comedian, writer, actor, and executive producer Larry David. Larry David was the head writer and executive producer of Seinfeld, winning him a Primetime Emmy Award for Best Outstanding comedy series in the run of the showââ¬â¢s fourth year. Seinfeld made
Discuss water - the sea, the hurricane, the flood - as natural and Essay
Discuss water - the sea, the hurricane, the flood - as natural and symbolic forces that are associated with the Zeitoun, the protagonist, and the major conflicts in the narrative - Essay Example According to Zeitoun, water is a natural and symbolic force because the hurricane caused the worst natural disaster ever recorded in the American history. However, according to Eggers, the disaster was not entirely natural. The book gives the finest investigations of qualified journalists who did their research during the aftermath of Hurricane Katrina. According to the book, New Orleans became vulnerable to the disaster as a result of human error (Eggers 67). This is because the federal and the state authorities responded inadequately to the disaster. Many individuals acted alone. This is because most individuals were ignorant and selfish. The protagonist in the book is Zeitoun. He is a Muslim who was raised in Syria. He worked at the sea of a fisherman for twenty years. While working, he travelled across the universe and finally settled in the US. When the Hurricane Katrina approached New Orleans in 2005, his wife and children shifted to Baton Rouge. Zeitoun remained in the city to watch over their home, rental properties and the ongoing job sites. As a result of the storm, most houses in their neighborhood were flooded to the second floor. This made Zeitoun to start moving around in a canoe. He distributed the supplies that he had to his neighbors who were in need. He also moved them to higher grounds and saved dogs that had been abandoned (Eggers 109). The major conflict that arises in the narrative is the arrest of Zeitoun when he had not done any wrong. The National Guardsmen of the US army arrested and took him into custody on his property. They accused him of being a terrorist and treated him brutally. While under the custody of the National Guardsmen, Zetoun became a victim of physical and verbal abuse. Later, he was charged of looting $500. Contrary to the normal amount of the bail charged for the crime, Zeitoun was charged ten times more (Eggers
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