Engage in Personal Development in Health and Social Care Essay

My duty as a childminder is to provide high quality care for children and young people. In order to achieve this I must ensure I am familiar with the EYFS statutory framework (September 2012) and aware of ratio limits in place (3.39 EYFS) I have a duty to provide parents with essential information in order to build successful parent partnerships and help them understand the role of not only myself but Ofsted and the EYFS as well. see more:explain what reflective practice is I have a duty to ensure I have had training and am aware of the Safeguarding and Welfare requirements and the requirements as set out by my LSCB.(3.1 – 3.77 EYFS) I have a duty to ensure I deliver the learning and development requirements as set out in the EYFS statutory framework. I must provide each unique child with opportunities to learn and develop by covering the seven areas of learning (1.1 – 1.13 EYFS) I have a duty to provide an inclusive setting and accommodate where possible for each individual child. I have a duty to regularly assess children in my care with a statutory requirement to provide a progress check at age two. (Sections 2.1 – 2.11) I have a duty to ensure I meet all the legal requirements for paperwork. I have a duty to protect any personal information and records on children including personal details of parents with the exception of safeguarding issues and Ofsted visits. (3.67, 3.68, 3.69 and 3.70) I have a duty to inform the HMRC that I am self-employed and the nature of my business. I am responsible for ensuring that I meet all the requirements of the EYFS and keep up to date with any changes made to it. I am responsible for providing parents with information as set out in the EYFS (3.72) I am responsible for safeguarding every child in my setting. (3.5) I am responsible for implementing policies and procedures to deal with issues effectively (3.3) I am responsible for Risk Assessing (3.63) I am responsible for identifying areas where I may require further training and seek out the relevant courses in order to achieve continuous professional development (3.18 EYFS) I am responsible for my own planning, which will support each unique child’s learning & development in the seven areas. I have a responsibility to  identify next steps for each child (1.4, 1.5, 1.6, 1.7 and 1.9 EYFS) I am responsible for identifying where I may need to adapt or provide support, for example a child whose first language is not English (1.8 EYFS) I have a responsibility to ensure that I am aware of where a child is developmentally and that I may use the Early Years Outcomes statements as points of reference in order to identify areas of strength or weakness. It is my responsibility to provide parents with a progress report when a child is aged 2-3. 2.3 EYFS) I have a responsibility to ensure I keep accurate information on children in my care and that all personal information relating to both child and parents is up to date (3.71), keep accurate attendance records, document all accidents and incidents (3.48 & 3.49), keep up to date logs of any fire drills and their outcomes (3.54) I am responsible for registering with the ICO and storing data in a safe secure way (3.69) I am responsible for completion of my tax return and ensuring it is accurate and a true reflection of earnings and expenses. 1.2 Complete the table below describing how the relevant standards apply to your role Relevant Standards Expectations of your own work role EYFS The EYFS sets out the guidelines from which I must work from and it is extremely important I am aware of the legal requirements set out in it. My roles and responsibilities above have been linked to the relevant sections in the EYFS. National Minimum Standards for Regulated Childcare (Wales) National Occupational Standards This sets out a need for me to consider how I will professionally develop within my role. As part of my professional development I have recently completed a SEF. I found this surprisingly beneficial in not only helping me realise my strengths but also for reflecting on how I can go about further improving. I also keep a CPD log and strive to ensure that as a professional I am keeping myself up to date with the sector, be it though the Pacey magazine, online courses or those that I attend ie First Aid, network meetings. I especially like the fact I have gained CPD hours and certificates for the effort I have put in to further develop, it has given me pride in my achievements Job Description My job description helps me to think about what I need to achieve in order to fulfil my role as a childminder. To provide high quality childcare, adhering to the EYFS statutory guidelines with a sound knowledge of the EYO. It is my duty to ensure children are in a positive, happy and safe environment. To have a sound knowledge of first aid and safeguarding procedures and to ensure training is kept up to date. Common Core The common core provides me with skills and knowledge required in order to work with children, young people and families. In my role as a childminder this would be: Successful Parent partnerships & communication with children, including support for those whose primary language may not be English. Sound knowledge of the EYO and how these are used to observe development in children. Aware of safeguarding procedures and children’s welfare. Supporting children and parents through transition periods i.e. starting school. Being aware of data protection and how to protect confidentiality except in the case of safeguarding. Code of Conduct The code of conduct sets out what is expected and required of me. In my job role as a childminder this would be: To remain professional at all times and ensure relevant paperwork is kept up to date. To promote children learning & development. To ensure children’s behaviour is dealt with in a positive way. To promote equal opportunity and embrace diversity. To respect confidentiality at all times with the exception of safeguarding issues. To work in partnership with parents. To ensure no offensive language is used by myself of visitors.

The Analysis of the Effectiveness of a Management Accounting Technique in an Organisational Setting- with Reference to Guinness Nigeria Plc.

Ado Ekiti University,Ado. Project on†¦. The analysis of the effectiveness of a management accounting technique in an organisational setting- With Reference to Guinness Nigeria Plc. 4988 Words TABLE OF CONTENT Title page Chapter one 1. Introduction 2. Decision-making and management accounting information 3. The concept of Budgeting and Budgetary controls 4. Budgetary control systems 5. Benefits of Budgeting and budgetary controls 6. Behavioural aspect of budgeting 7. Aims and objectives of the study 8. Reason for choosing the topic 9. Introducing Guinness Nigeria plc Chapter Two 1. Introduction 2. Population of the study and sample size 3. Methods of data collection 4. Techniques of data analysis 5. Methods adopted in gathering information Chapter Three 1. Data presentation and analysis 2. Method of data presentation 3. Research hypothesis 4. Distribution of samples 5. Sex distribution 6. Test of hypothesis Chapter Four 1. Summary 2. Findings 3. Conclusion 4. Recommendation Bibliography Appendix A-Questionnaire Appendix B-Spreadsheet CHAPTER ONE 1. 1 INTRODUCTION Accounting as a body of knowledge does not have a single definition. Various authors have come up with different definitions which reflect the period in the evolutionary stages of accounting thoughts during which the definitions was made. According to Bill R. J. Accounting is concerned with the qualification of economic events in monetary terms in order to collect, record, evaluate and communicate past events and to aid in decision making. The American Association of Accounting in 1996 defined accounting as the process of identifying, measuring and communicating economic information to permit informed judgement and decision by users of the information. (Johnson 1987) In a similar vein, Management accounting has been subject of different definitions. One of such is given by T. Lucey who defines it as the application of professional knowledge and skills in the preparation and presentation of accounting information in order to assist management in the formulation of policies and in planning and control. Management accounting is concerned with the provision of information to people saddled with the responsibility of managing the affairs of an organisation in order to assist them to make better and informed decisions and control which eventually culminates in improved efficiency and effectiveness of the overall business affairs. That has always been the focus of Management Accounting. In recent times, Management Accounting is wearing a changed nature. This is seen in the recent developments witnessed in different organisations due to the fact that organisations are making customer satisfaction an overriding priority. Others are adopting new management approaches, changing their manufacturing system into a modern system. To this end, in the last 40 years, the world of manufacturing environments have experienced dramatic changes which was as a result automation at every stage in the manufacturing processes which has changed the typical pattern of cost structures and the ways in which efficiency is achieved. It is worthy of note too that increasingly; products are highly customised and tailored to individual customer’s requirements. Many manufacturing concerns have moved from the era of mass production into the era of flexible production to customer’s specification. The Ernst & Young and Institute of Management Accountant Survey (2003) identifies various management accounting techniques, both traditional and modern which have been contributing immensely to the efficient running of organisations whether large, medium or small organisations. Those tools include Budgeting and Budgetary Controls, Break even analysis, Target costing, Benchmarking, value based management, Value chain analysis and so forth. This research will focus on Budgeting and Budgetary Control due to wide application in businesses regardless of its size. The increasing complexity of business operations and the ever changing conditions of business environment such as the economic, social, technological political development as well as Government policies, make it increasingly difficult for a company to consistently earn profit that would constitute a fair return on the capital invested. There is thus the need to employ modern management tools to improve manager’s efficiency in order to guarantee a steady return on capital invested. . 2 DECISION MAKING AND MANAGEMENT ACCOUNTING INFORMATION. Decision-making is purposeful selection from among a set of alternatives in the light of a given objective. (Oyedijo 1996) Decision-making is not a separate function of management; in fact decision making is intertwined with the other functions such as planning, co-ordinating and controlling. Chiefly among all these functi ons is planning which is described as the foremost and most basic of all management functions and the skill with which it is performed determines to a large extent the success of all operations of an organisation. In planning, managers outline the steps to be taken in moving the organisation towards its objectives. The decision making aspect of management function however ensure that best alternative is selected to achieve the objectives. Budgeting plays a vital role in planning and that has a direct bearing with the strategies to be adopted in an organisation. 1. 3 THE CONCEPT OF BUDGETING AND BUDGETARY CONTROLS A budget is a plan of action, normally expressed in financial terms. It provides a benchmark against which actual performance can be measured and therefore aids control of the organisation. In the CIMA terminology, Budget is defined as â€Å" a plan quantified in monetary terms, prepare and approved prior to a defined period of time, usually showing planned income to be generated and/or expenditure to be incurred during that period and the capital to be employed to attain a given objective†. Some common types of budget in wide use in various organisation include, Fixed Budget, Flexible Budget, Rolling /Continuous Budget and Zero Based Budget. 1. 4 THE BUDGETARY CONTROL SYSTEMS The budgetary control system usually consists of two distinct elements, which are planning and control. Planning involves the setting of various budgets for the appropriate future periods using a suitable budgeting approach. Usually management at various levels in the organisation is involved in this budgetary planning stage for their individual area of responsibilities. The control stage on the other hand involves the comparison of the plan in the form of budgets with the actual results achieved for the appropriate period. Any significant divergent or variation between the budgeted and the actual results should be reported to the appropriate management so as to initiate necessary actions. 1. BENEFITS OF BUDGETING AND BUDGETARY CONTROLS Among other benefits, budgeting if effective in an organisation will help to achieve the following: 1. It compels planning: Management of organisation is/are forced to look ahead into the future. Budgeting also gives the organisation a sense of purpose and direction. 2. It encourages co-ordination of activities: It co-ordinates the various separate aspe cts of the business by providing a master plan for the business as a whole. Though it is impossible to anticipate all decisions, the budget can provide a framework of reference within which later operating decisions can be taken. . Authorising and delegating: Adoption of budgets by management explicitly authorises the decisions made within it. This invariably serves two functions: a) The responsibility to make decisions is delegated to individual managers within the organisation. b) The need continuously to ask for top management ratification of decisions will be reduced to the nearest minimum. 4. Budgeting assists in evaluating performance: One of the functions of accounting information is that it provides basis for the measurement of managerial performance. By setting targets for each manager to achieve, the budget provides a benchmark against which his actual performance can be measured objectively. Before using budget for this purpose however, it must be accepted as reasonable by the individual budget holder whose area of responsibility it covers and whose performance is to be evaluated. 5. Discerning trends: Early detection of budgeting also enables unexpected trends because it gives specific expectation with which actual performance is continuously compered. 6. Communicating and motivating: Budgeting when applied in an organisation should lead to a good communication structure. Managers involved in the setting of budgets for their own areas of responsibility need to have agreed strategies and policies communicated to them. Similarly budgets that have been agreed by managers should provide some motivation towards their achievement. 7. Control: One important benefit of budgeting in an organisation is that it helps to control the business affairs. When the goal have been set for an organisation, the management uses the budgetary system to control the running of the business to evaluate the extent to which those goals are achieved. By a continuous comparison of actual performance with planned results deviations or variances are quickly identified and appropriate action initiated. 1. 6 BEHAVIOURAL ASPECT OF BUDGETING Much have been said and written about the benefits to be derived from a budgetary control system. However, despite the sophistication of most management accounting control techniques they have met with little success. Numerous researches have been conducted to unravel what is responsible for the low success rate and what can be done to remedy the situation. The reasons for the low level of success in practice have been attributed to lack of co-operative attitude of the operating managers to the control techniques. This usually manifest at both planning stage and implementation stage. 1. 7 AIM AND OBJECTIVE OF THE REPORT The aim of this research work is to critically assess the effectiveness of Budgeting as one of the numerous management accounting techniques being utilised in Guinness Nigeria Plc in relation to the achievement of overall organisational objectives. The research will be focussing on the extent to which Budgeting cut across the organisation as a whole and it will examine the behavioural aspect of budgeting among budget holders in the organisation. Is budgeting having direct impact on the financial and economic decisions being made by budget holders? Is budgeting in GN Plc effective in communicating the overall business goals to the managers as well as the employees of the organisation? Is budgeting as a traditional technique being utilised in GN Plc effective in giving Authorisations to budget holder in terms of spending decisions? Is it effective in motivating Managers to make decisions that will have a beneficial effect on the organisation as whole? Is budgeting effective in ensuring adequate control of the business affairs? 1. 8 REASON FOR CHOOSING THE TOPIC The topic: An analysis of the effectiveness of a management accounting technique in an organisational setting; was chosen out a burning desire to learn more about an aspect of accounting that has always been seen as core to the accountancy profession. Though there has been development in the area of budgeting and budgetary control technique, which is the focus of this report. Budgeting has generally been seen as a traditional management accounting technique. Interestingly, despite this description and some beyond budgeting models being developed lately by some scholars, budgeting is still in the widest use in all organisations even in the government corporations. Hence its effectiveness in an organisational setting has remained important to the researcher. 9. INTRODUCING GUINNESS NIGERIA PLC Guinness Nigeria Plc is a blue-chip multinational company that occupies an enviable leading position in the Brewery sector here in Nigeria. The Company is a subsidiary of Diageo a global Company, trading in over 180 markets around the world. Diageo is listed on both the London Stock Exchange (DGE) and the New York Stock Exchange (DEO). Due to its relationship with Diageo, Guinness Nigeria maintains a centralised reporting structure and that has facilitated easy rendition of monthly Accounting reports to the parent company in the UK. Guinness Nigeria is one of the renowned names in beer market in Nigeria and is a member of Food, Beverage and Tobacco Industries. The company came into Nigeria as early as the 19th century; trade had grown sufficiently by 1950s to support a trading company to handle sales and Distribution. The company’s main business is production and distribution of alcoholic and non-alcoholic beverages, which are Foreign Extra Stout, Harp Lager, Malta Guinness, Satzenbrau, Gordon Spark and the newly introduced Guinness Extra Smooth. In 1962, Ikeja Lagos was chosen as the site of the first Guinness Brewery outside Ireland and the Great Britain. His Excellency, Late Hon. Dr. Nnamdi Azikiwe, commissioned the Lagos Brewery the following year the then Gov. General and later President of Nigeria. Steady growth and market for Guinness products over the next 30 years prompted the building of three more breweries in Nigeria, which are in Ogba in Lagos, Oregbemi Estate in Benin and Osisama in Aba. The Accounting system in Guinness Nigeria has been the type that facilitates easy adoption and application of Budgeting throughout the organisation. The company uses the software called the Sun System and the Vision to assist in the business operation as a world class manufacturing company. CHAPTER TWO 2. 1 INFORMATION GATHERING This section is designed to show the process that has been used to gather information in this research. It will answer the fundamental question of how the study will be analysed in the scope of the research work. 2. 2 POPULATION OF THE STUDY AND SAMPLE SIZE Population is the universe of some groups of people or object in which researcher is interested (Asika 1991). This research work concentrate on Guinness Nigeria Plc as a case study in order to assess the effectiveness of budgeting in the organisation. Therefore the population of the study is Guinness Nigeria. Meanwhile, the sample size to be used basically will be some head of functions that are also budget holders; some top management persons as well as middle and lower level managers who are involved with the application of budgeting in the organisation. These are considered to be representative of the population. 2. 3 METHOD OF DATA COLLECTION For the purpose of the research and analysis project, two data collection methods employed. These are primary research and secondary research. Primary Research Primary data were obtained through structured personal Interview of some key employees in Guinness Nigeria Plc, Head of Functions who are also budget holders. Questionnaire was also used to elicit information from both decision enablers and the decision-makers within the Organisation. The data so gathered via this means was invaluable and it forms the basis of data analysis and presentation. Secondary Research Two different methods was used in this regard namely, Library research and Electronic research. Library Research: This has been carried out using some facilities like the public Library, ACCA study text as well as the Student Accountant magazine. This book review assisted in giving background knowledge as per the main focus of the research, which is budgeting. Other relevant data were obtained through the company’s internal materials such as the G-News, Management reports and the current annual report. Electronic Research: Business related world wide web sites were visited to have a clue as to what effectiveness of budgeting in an organisation entails. Search engines such as Google was greatly used. I also visited sites like www. nswers. com and www. ft. com. Those sites as usual provides more than necessary information which took considerable time to sort so as to be able to identify the relevant ones. 2. 4 TECHNIQUES OF DATA ANLYSIS The aim of this research is to assess the effectiveness of budgeting in GN Plc as an organisation. For these reason data gathered with the aid of the questionnaire will be analysed using simple percentage given as A% =a/nX100 Where a = Number of response to one option of items in the questionnaire. n = Total number of response to an item A%= The percentage of responses to the option to the total responses to the item. The Chi-square statistical method will also be adopted in the analysis of the research questions 5. METHOD ADOPTED IN GATHERING INFORMAITION Basically, personal Interview was used to elicit information from a number of Budget holders within the organisation. Decision-makers and enablers were also interviewed to assess the extent at which the decision of the responsible individuals within the organisation relates to the budget of every function within the organisation. Questionnaire was also utilised so as to be able to adequately analyse the information so gathered via the personal one on one interview. Questionnaire containing 15 structured questions was circulated via the mail to the respondents who are apparently top management personnel in the organisation and the questionnaire was received a week latter. CHAPTER THREE 1. DATA PRESSENTATION AND ANLYSIS. What was identified and observed in the study are here presented in clear terms using descriptive and explanatory tables and figures. Simple percentages and graphics will be used to analyse some questions, especially those requesting for personal or demographic data or information. The chi-square statistical method will be applied in analysing the research questions which will be restated in the form of hypothetical statements in order to find out whether or not the study has actually achieved its objectives mentioned in chapter one and to what extent are those objectives achieved. 3. 2 METHOD OF DATA PRESANTATION The questionnaire collected were properly edited and coded. Tables charts and percentages are used to analyse the background information of respondents as provided in the first section of the questionnaire. Primarily the hypotheses formulated were tested using the chi-square method of data analysis. The Chi-square method is a non-parametric statistical technique, which do not make rigid assumptions about the distribution of the population parameters and adopt procedures that are not generally concerned with the population parameters, hence they are also called the distribution free statistic. The decision rule states the condition under which the null hypothesis H0 or the alternative hypothesis H1 should be accepted or rejected. Where the calculated values exceed the table value (at a given significance level) null hypothesis is rejected, otherwise the alternative hypothesis is accepted. Mathematically Chi- Square is given as: ?(0? E)2 E Where X2=Chi-Square value calculated ? = Summation O=Observation E= Expected frequency at 5% SL or 95% CL Chi-square is also applicable where there are two sets of variable expressed in frequencies. It is however limited by its inability to give estimates of mean; hence it can not provide confidence interval. 3. 3 RESERCH HYPOTHESIS Based on the aforementioned aims of the study and research questions mentioned above the following research hypothesis are formulated. Hypothesis I: HO: That budgeting and budgetary controls are not effective in ensuring the achievement of organisation objectives. Q 6& Q 8 HI: That budgeting and budgetary controls are very effective in ensuring that organisation objectives are achieved. Hypothesis II HO: That budgeting is not effective in ensuring adequate control of business affairs Q 10 HI: That budgeting is very effective in ensuring adequate control of business affairs. Hypothesis III HO: That budgeting fails to give authorisation to budget holders when making decisions relating already agreed budget. HI: That budgeting gives authorisation to budget holders to make decision provided that has been agreed in the budget. 3. 4 DISTRIBUTION OF SAMPLES The population of the study has been respondent from Guinness Nigeria Plc who occupies top management positions, middle management and lowers management. However, the sample size is 40, which implies that 40 questionnaires were administered, out of which 30 were returned. Table 3. 4. 1 |No of Questionnaire | | |% Response | |Designation |Administered |Response |Refusal | | |Top Management |10 |8 |2 |27 | |Middle Management |17 |12 |5 |40 | |Lower Management |13 |10 |3 |33 | |Total |40 |30 |10 |100 | SOURCE: FIELD SURVEY 2005. RESPONDENT PROFILES Chart 3. 4. 1 INTERPRETATION The above table shows that out of the 30 questionnaire returned, which is 75% of the total questionnaire administered. Top management responses represents 27% of the total response, 40% responses was from the middle management and the remaining 33% of the respondents were lower level managers that involved in the implementation of budgets and budgetary controls. 3. 5 SEX DISTRIBUTION OF RESPONDENTS Table 3. 5. 1 |VARIABLES |RESPONDENTS |PERCENATGES | |Male |21 |70 | |Female |9 |30 | |Total |30 |100 | SOURCE: FIELD SURVEY 2005 INTERPRETATION: From the table above, the female respondents represent 30% of the responses received that shows that the male respondents are more than the female counterpart by a margin of 40%. This shows that there are more males who occupy management positions in Guinness Nigeria Plc when compared with females. 3. 6 TEST OF HYPOTESIS: This section of data analysis and presentation is arrived at testing the hypothesis formulated for the study. These are three hypothesis formulated. HO: denotes the Null hypothesis while HI: denotes the Alternative hypothesis, which is accepted once the Null hypothesis is rejected. Therefore for the purpose of this research work and for the testing of the validity of hypothesis the significant level used 5% or 0. 05. The degree of freedom ‘at’ varies I relation to analysis. The degree of freedom is the product of number of rows less one and number of column less one, and is denoted as: df = ( r-1 )(c-1) Where, r & c are number of row and column respectively HYPOTHESIS 1 HO: That budgeting and budgetary controls are not effective in ensuring that organisation objectives are achieved. HI: That budgeting and budgetary controls are effective in ensuring that organisation objectives are achieved. This hypothesis is to determine whether budgeting and budgetary controls assist in achieving organisation objectives. Question 6 & 8 was used from the questionnaire to test the hypothesis. Summary of observation is tabulated hereunder. DISTRIBUTION OF RESPONSES TO HYPOTHETICAL QUESTION 1. Table 3. 6. 1 VARIABLES | YES | NO |TOTAL | |Top management | 14 | 2 | 16 | |Middle management | 22 | 2 | 24 | |Lower management | 10 | 10 | 20 | | | 46 | 7 | 60 | SOURCE: FIELD SURVEY 2005. YES RESPONSES NO RESPONSES E1= 46 *16 E1= 14 * 16 60. = 12. 27 60 = 3. 3 E2= 46 * 24 E2= 1 4 * 24 60 = 18. 40 60 = 5. 60 E3= 46 * 20 E3= 14 * 20 60 = 15. 33 60 = 4. 67 CALCULATION OF CHI- SQUARE Table 3. 6. 2 |O |E |O – E |( O – E )2 |X2 | |14 |12. 27 |1. 73 |2. 993 |0. 244 | |20 |16. 87 |3. 13 |9. 797 |0. 81 | |10 |15. 33 |-5. 37 |28. 409 |1. 853 | |2 |3. 73 |-1. 73 |2. 993 |0. 802 | |2 |5. 13 |-3. 13 |9. 797 |1. 910 | |10 |4. 67 |5. 33 |28. 409 |6. 083 | | | | | |11. 473 | SOURCE: FIELD SURVEY 2005. From the above table the chi-square calculated is 11. 473. The degree of freedom is calculated as (r-1)(c-1) i. e. (3-1) (2-1)=2. At 5% significance level, the chi-square calculated is greater than the tabulated value, which is 5. 991 from the chi-square table (X2c>X2t) that is 11. 473>5. 991. Therefore H0: (null hypothesis) is rejected while the alternative hypothesis (H1) is accepted. In order words, the study has shown that budgeting and budgetary controls plays a vital role in the achievement of the overall objectives of the organisation. HYPOTHESIS II H0: That budgeting and budgetary controls are not effective in ensuring adequate control of business affairs. H1: That budgeting and budgetary control system plays a vital role in ensuring adequate control of business affairs. RESPONSE DISTRIBUTION OF HYPOTHETICAL QUESTION 2 Table 3. 6. 3 RESPONDENTS | RESPONSES | | | | |YES |NO |TOTAL | |Top Management |7 |1 |8 | |Middle management |11 |1 |12 | |Lower management |5 |5 |10 | |TOTAL |23 |7 |30 | CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1= 23 X 8 = 6. 137 X 8 = 1. 87 3030 E2=23 X 12 = 9. 07 X 12 = 2. 80 3030 E3=23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI SQUARE Table 3. 6. 4 |O |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |7 |6. 13 |0. 87 |0. 757 |0. 123 | |11 |9. 20 |1. 80 |3. 24 |0. 352 | |5 |7. 67 |-2. 67 |7. 13 |0. 929 | |1 |1. 87 |-0. 87 |0. 757 |0. 05 | |1 |2. 80 |-1. 80 |3. 24 |1. 157 | |5 |2. 33 |2. 67 |7. 13 |3. 060 | | | | | |6. 027 | From the above table X2 calculated is 6. 027 Degree of freedom given as (r-1)(c-1) = (3 – 1)(2-1) = 2 DECISION RULE Question 10 was used for the above analysis. At 5% level of significant, Chi square calculated is greater than the table value of chi square (X2c > X2 t) That is 6. 027 > 5. 991. Therefore the HO: is rejected while the alternative hypothesis H1 is accepted. In other words the study confirms that budgeting and budgetary control is effective in ensuring adequate control of business affairs. HYPOTHESIS III HO: That budgeting fails to give authorisation to budget holders when making decisions relating to already agreed budgets. HI: That budgeting gives necessary authorisation to budget holder to make decisions provided that was been agreed in the budget. Question 15 in the questionnaire was used to lest the above hypothesis. The outcome of the observations made is recorded hereunder. RESPONSE DISTRIBUTION IN HYPOTHETICAL QUESTION 3. Table 3. 6. 5 VARIABLES |YES |NO |TOTAL | |TOP MGT |8 |0 |8 | |MIDDLE MGT |10 |2 |12 | |LOWER MGT |5 |5 |10 | | |23 |7 |30 | SOURCE: FIELD SURVEY 2005. CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1 = 23 X 8 = 6. 13 7 X 8 = 1. 87 3030 E2 =23 X 12 = 9. 207 X 12 = 2. 80 3030 E3 =23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI-SQUARE Table 3. 6. 6 |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |O | | | | | |8 |6. 13 |1. 87 |3. 497 |0. 570 | |10 |9. 20 |0. 8 |0. 64 |0. 0696 | |5 |7. 67 |2. 67 |7. 123 |0. 9294 | |0 |1. 87 |-1. 87 |3. 497 |1. 870 | |2 |2. 80 |0. 8 |0. 64 |0. 229 | |5 |2. 3 |2. 67 |7. 129 |3. 060 | | | | | |6. 728 | From the table above X2 calculated is 6. 728. Degree of freedom is (r-1)(c-1), which is: (3-1)(2-1) =2 DECISION RULE At 5% significance level, chi-square calculated is greater than the tabulated value i. e. 6. 728>5. 991. Hence, the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted. This also establish the fact that agreed budgets give authorisations to budget holders when making decisions that borders on such budgets. The word effectiveness is a continuum and as such, despite the fact that the entire hypothesis supported the fact that budgeting and budgetary controls are effective in Gunnies Nigeria Plc. It is imperative to note that this management accounting technique is more effective is some of the departments in the organisation and less effective in others. The reason is because of the attitude of some functional heads to some of the usefulness of budgeting and budgetary controls. CHAPTER FOUR SUMMARY, FINDINGS, CONCLUSION & RECOMMENDATION The thrust of this study is to assess the effectiveness of budgeting and budgetary controls in Guinness Nigeria Plc. Budgeting though often described as a traditional management accounting technique has been in wide use in organisations regardless of its size. The report has focused on the effectiveness of budgeting and budgetary controls as a management accounting technique being applied throughout Guinness Nigeria Plc. It began with a brief description of accounting and management accounting. Review of various write-ups on the topic was carried out to establish what an effective budgeting and budgetary control system is like. The literature reviewed highlights some benefits which management hope to achieve from the adoption of good budgeting and budgetary control system, it also shows the behavioural aspect of budgeting, indicating that if not carefully applied Budgeting can lead to dysfunctional behaviour. In general, the opinion of various scholars on budgeting and budgetary control is that it plays a vital role in the management of any business. Thus having evaluated the activities of Guinness Nigeria Plc with respect to budgeting and budgetary controls system the major findings from the research are as follows: 1. The Zero based budgeting method proposed first by Peter A. Phyrr of Texas has been adopted in Guinness for all areas of activities evidently because of the benefits associated with that approach to budgeting. The adoption of Zero based budgeting method in Guinness Nigeria was as a result of the need to improve the challenge around cost since cost management has been seen as a key contributor towards achieving strategic objectives and goals in GN Plc. 2. To avoid dysfunctional behaviour often associated with budgeting and budgetary control systems. Guinness Nigeria Plc has adopted a participatory approach when establishing budget for each of the department in the organisation. Budget holders with help of accountants in the organisation are actively involved in the preparation of budget for individual manager’s area of responsibility. 3. The information system in GNPLC has been the type that facilitates easy application of budgeting and budgetary control across the business. Budget holders are periodically made aware of their positions in relation to the agreed budget in monthly basis. A report is usually generated at the end of every month comparing the actual activity level with the budget. This enable budget holder to better manage their budget holder to better manage their budgets at the same explanation is sought. 4. There is the business Risk department in Guinness Nigeria Plc. This department handles the change aspect of budgeting and budgetary control for the organisation as a whole. Uncertainty in planning is adequately taken care of by this department CONCLUSION This study has shown that budgeting and budgetary controls have being effective management accounting technique being applied in Guinness Nigeria Plc. With the help of some statistical models used in the analysis of the hypothetical statements formulated (Chi-square). The report has shown that budgeting and budgetary control is effective means of ensuring adequate control of business affairs. However budget has to be realistic if it is to motivate budget holders and discourage dysfunctional behaviour. The research has also shown that budgeting is effective in giving authorisation to budget holders when making decisions that has been agreed upon in the budget. RECOMMENDATIONS While it can be said that budgeting and budgetary control is effective in Guinness Nigeria Plc when what the management hope to achieve with it is considered, some are of the opinion that budgeting is not very effective due to the fact that some budget holders constantly overrun their budgets and without sanctions. It is therefore recommended that agreed budgets, which are realistic, should serve the purpose of good performance measure for budget holders. Excellent budget management should be applauded and inadequacies given due consideration. The organisation need to be wary of some adverse impact that too heavy a reliance on agreed budget can have on management behaviour which can be dysfunctional with regard to the objectives of the organisation as a whole. It is recommended that some beyond budgeting models identified by some scholars such as Hope and Fraser should be considered and the possibility of their adoption examined. It is also important that budget holders receive enlightenment from time to time on how to better manage their budgets. There must be a continuos revision of budgets, written statement of authorities and responsibility. There is need to effectively harmonise budget plans with the various other management accounting techniques for optimum result since budget and budgetary controls are only a means to an end and not an end in its own. It is also important that management seek for ways to match authorisation that effective budgeting hope to achieve with approval. Finally, for a budget plan to be fully realised, its conceptualisation, preparation and implementation must be anchored on objectivity and sincerity of purpose without which the whole process of budgeting and budgetary controls will become a game of chance. BIBLIOGRAPHY ACCA Study Text (2005) Performance Management. London, FTC Foulks Lynch Publishing ACCA Study Text (2004) Financial Management and control. London, FTC Foulks Lynch Publishing Ade Oyedijo (1996) Introduction to Management. Nigeria, Paramount Books.. Asika, N. (1991) Research Methodology in the behavioural Science Bill R. J. Essentials of Management. London,Cooper publishing BPP Tutorial Text (2004) Success in your Research and Analysis Project. London, BPP publishing Callan, J. F & Clark, L. H. (1988) Teaching in the middle and secondary schools. 3rd Edition New York, Macmillan publishing Cameron, S. (2002) Business students’ Handbook: Learning skills for study and employment. nd Edition, Harlow, Financial Times/Prentice Hall Haper W. M. (1982) Cost and Management Accounting Vol2 2nd Edition London, Macdonald & Evans Ltd. Hussey, J. Hussey, R. (1997) Business Research. Basingstoke, Macmillan Idowu, K. Johnson (1987) Accounting information for Management. Nigeria, Olu Akin Publ ishers Kim, E. C. & Kellough, R. C. (1987) A resource guide for secondary school Teaching. 3rd Edition. New York, Macmillan Publishing Luck, M. (1999) Your Student Research Project. Aldershot, Gower Lucey, T. (1992) Costing. 4th Edition. London, ELBS Lucey, T. (1993) Management Accounting. London, ELBS Newcomb, L. H. , McCracken, J. D. & Warmbrod, J. R. 1986) Methods of teaching Agriculture. Danville Interstate printers. Wilson, R Budgetary Controls. New York, Alexander Hamilton, Institute ELECTRONIC Ball, C. (2003) Chi-Square Tutorial assessed 4th October 2005 available online @ http://www. georgetown. edu Ernst & Young LLP (2003) 2003 Survey of Management Accounting. Assessed 25th April 2005 available online @ http://www. ey. com Joe Landsberger (2005) Active listening. Assessed 12th September 2005 available online @ http://www. studyguide. com JOURNALS AND MAGAZINES Guinness News (2005) A Corporate Newsletter of Gunness Nigeria Plc. Student Accountant ( 2005) Beyond budgeting mod els ———————– [pic]

American Agriculture Essay

American agriculture through the change of technology, government policy and economic had show an increase decline, politically, industrially, and economically, in the period 1865-1900. The period was categorized as a time of Republican laissez-faire governments that favored big business. Technology was making massive strides but mostly in urban manufacturing. The technological improvements that were made available were sold to the farmers at outrageous prices and shipped at high freight rates. Economically, the prices of agriculture were decreasing with that many farmers found themselves in a condition worst than living. Although famers were represented somewhat in government, these pro-agriculture politicians could not defeated the power of urban industry and big business. Although it was the famers who contributed for the country and harvest the substances on which the urban class relied upon, the farmers were becoming the forgotten people of America. Because of the political, ind ustrial, and economic challenges that the farmers were forced to face, American agriculture suffered during the late 19th century. Technologically, the United States was growing at a rapid rate. Advancements began to centralize industries and make life easier for the working class. Railroads were replacing canals and trails and soon, had spread across the entire nation, expanding the national market and making any part of the country accessible. From 1870-1890, the number of railroads increased enormously and the number of railroads with major land grants grew as well (Document B). This may have appeared as a positive gain for farmers on paper but in reality, the railroad hurt the farmers. While this new means of transportation allowed farmers to expand even further and ship their harvest or cattle faster to more markets. Money hungry railroad tycoons such as Leland Stanford, and others controlled the main railroads. The freight rates were outrageous and many farmers lost out on a sizable amount of money throughout the process. After the cost of shipping, taxes, low buying prices, and the cost of equipment, the farmers were left with little profit. The technological advancements made favored the farmer because it made it easier to farm but often times farmers could not afford the tools, because it was too expensive. During a wheat harvest, instead of using a mechanical harvester, possibility motorized, a farmer was reduced to  using a team of horses, many times there are 30 horses used to pull the harvest (Document D). Although technology was booming during the era, the advancements did not help the farmers. The positive gain looked good on paper but not in reality, which is often characterized during the era most infamously, coined by Mark Twain as the Gilded Age. The government policy at the time was laissez-faire; Republicans were in office, favored the large industries and big business. As a result, the farmers were not well represented in Washington or helped back home. Not much progress was made but when it was, advances were limited. In Illinois, the people were able to gain a small victory when the Supreme Court allowed Illinois legislature to pass a law limiting freight rate (Document C). Those making progress were usually part of the populist movement, a pre-agricultural party that favored the rights of farmers. Organizations were established such as the Grangers and Farmer’s Alliance, which allowed farmers with goals and belief to organize and unite. Leader such as Mary Elizabeth Lease presented to the people that the government had lied to the people and deceived them. She supported her argument through glamming facts such as price reduction and claims of overproduction (Document G). The government had problems dealing with the Indian problem and stalled the settlement of agricultural regions for Americans (Document I). One of the most heated debates was the decision between gold and silver standard. The Republican wanted to flood the economy and inflate with silver to support the farmers and miners out west. William Jennings Bryan argued that the country relied on farmers and that without them the country was doomed. He argued that the country should support the farmers because they provide for the nation. He made a ‘cross of gold’ speech that, if cities were burned down with the farms, life will again survive like miracles, but if farms were burned down, leaving the cities then the cities will only be a ruined (Document J). The Republicans did not do much to help the economy or farmers because of the laissez faire attitude and thus, not only led to the downfall of the farmers but of the nation because of Presidents such as Rutherford B. Hayes and U lysses Grant. Economically, the farmers were crushed pepper, and robbed. The farmers  could not obtain the sliver standard they wanted to finance themselves and were being held down by big business and the pro-wealthy Republicans. As farmers produced more and more to make the highest possible amount of money, the price of the crop dropped and led to overproduction (Document A). They violated the law of supply and demand and suffered. If the farmer did succeed, he would have to give up practically allot of to the railroads, government, or any other players involved in the industry. In some cases, contracts were signed, practically signing away half of the farmer with hardly anything (Document E). The farmers were left cripple and stuck in vicious cycle. The crop and cattle can be shipped to markets far away, usually Chicago, and the transit fare increased as distance increased (Document F). The farmers are often left poor, out of work and starving. The weather takes their crop and if not the weat her, the scheming businessmen. They are left with a loss of dignity, hope and broken spirits (Document H). In the end, those that provided for the nation end up being crushed by the giant people they held feed. Economically, the farmers have their hands tried. During the Gilded Age, 1865-1900, American suffered from a non –existent government and big business and corporations, the farmers endured some of the worst hardship as a result. The American agriculture greatly declined and politically, economically, and industrially, were crushed and left in a hopeless, vicious cycle.

Should parents spank their children Essay Example | Topics and Well Written Essays - 750 words

Should parents spank their children - Essay Example I am of the latter view as this argument is based on certain theoretical perceptions found in relevant volumes of developmental psychology. To illustrate, a child goes through various stages of personality development from the very beginning of its early childhood. Every single behavior of the parent assists the child in molding its character. Since parent’s character and behavior can influence a child’s personality, an appropriate route has to be determined both for the parents and for the child. It would help children develop themselves into preeminent individuals of tomorrow. â€Å"Punishment teaches a child what not to do but doesn’t teach what to do†(Kazdin and Rotella 2008: 133). As a matter of fact, a child discovers the primary lessons of life from its parents. It can be recommended that parents must present themselves well conducted such that they can be the role models for their children. It is said, whatever a child gains and captures in the childhood will accompany it throughout the life. Therefore, children must be monitored and assessed for their activities. However, it does not necessarily require any sort of punishment from the part of parents or elders. Despite the innocence, children may be influenced by various socio-cultural and ethical factors which may pervert them to immoral activities. Hence parents need to examine their children’s activities frequently so that they are not misguided. Child’s activity should be well evaluated and understood prior to taking any decision against the child. Simultaneously parents must advise children and make them realize their mistake. A moderate view would suggest that punishment can be either a boon or a curse on children’s nature; it depends on parents whether their approach of guiding their children was apt to the situation. However, to be specific, punishment is not the effective tool for showing children their right path. It has taken several years of

Innovation at cirque du soleil Essay Example | Topics and Well Written Essays - 750 words

Innovation at cirque du soleil - Essay Example This Circus has differentiated itself from its fellow circuses in that it added a touch of innovation in its entertainment services. Through this it managed to shift the traditional circus attendants from children to adults. This paper seeks to evaluate the external environment of Circus du Soleil by conducting a PEST and Porter’s 5 forces analysis of its circus industry. Potter’s five forces Analysis of External Environment This analysis tool is the most powerful tool of understanding where power really lies within the organization. A clear understanding of where power really lies in the organization enables an understanding of the current competitive position the company is in and the strength of the position it wants to move to. This approach assumes that five major forces that determine a businesses competitive power exist. In relation to the circus industry where Cirque du Soleil operates in, the following can be realized; the threat of new entry, power of supplier s, power of buyers, competitive rivalry, and the threat of substitutes. 1. Threat of entry There is a threat of new entry into the circus industry given the fact that Circus du Soleil has been performing well in the industry. Circus du Soleil reinvented the circus industry and through this it was able to create a new market space through challenging the conventional assumption that existed. This assumption was that circuses were meant for children. This company taught the industry how to compete by adding innovation by drawing strengths from the theatre industry, the opera industry and so forth. The new companies have seen how Circus du Soleil has made huge profits and amassed large customer bases and have been attracted to this industry. The greatest threat is that profitability and sales level for Circus du Soleil will decrease but on the other hand the industry’s competitiveness will increase. 2. Power of suppliers The suppliers to the circus industry have changed from the traditional wild animals, acrobats, and funs tuff for youngsters. The circus industry is seeing the use of more mature forms of entertainment to suit the older and high spending customers. The change in customer has called for a change in suppliers, for purposes of profitability of the industry. In addition the customers have fragmented to reduce their bargaining power. 3. Threat of substitutes This threat comes from alternative entertainment forms offered theaters, cinemas, and operas among others. Competition becomes intense when these services are offered at generally lower prices. 4. Competitive rivalry Competitive rivalry to this industry comes from the alternative entertainment services offered by theaters, cinemas, amusement parks, kid’s fun centers, and opera’s among others. 5. Power of buyers The revolution of the circus industry by Cirque du Soleil has seen the entrance of new buyers who are the mature and high spending adults. The traditional buyers were ch ildren and youngsters. This brood of new buyers has increased the profitability of this industry. PEST Analysis PEST refers to the analysis of the environment in terms of political, economical, sociological and technological manner. In relation to the Cirques du Soleil circus industry, the following can be realized; 1. Political aspect The current regulations do not

The Efforts Put in by Roosevelt in the Building of the United States Case Study

The Efforts Put in by Roosevelt in the Building of the United States - Case Study Example Franklin Delano Roosevelt was born in the year 1882 on the 30th of January in Hyde Park which is located in the city of New York. He was the son of James and Sara Roosevelt. He studies at Harvard College and studied law at the Columbia Law School. He was a lawyer by profession. He got married to Anna Eleanor in the year 1905. Franklin Roosevelt entered politics following the footsteps of his cousin, President Theodore Roosevelt. He was a Democrat and became actively involved in politics. In the year 1910 and again in 1912, he became elected as a member of the Senate of New York. In the year 1913, he was given the role of the Assistant Secretary of the Navy by President Wilson. He played a crucial part in the preparedness of the forces of the United States for the First World War. He was known for his hard work and strength that he put in for the completion of his roles by the members of the Democratic Party. Owing to his good position in the party, in the year 1920, he was nominated for the position of the Vice President by the Democratic Party (WhiteHouse.gov; Miller Center). The year 1921 was a difficult year for Roosevelt as he was diagnosed with the crippling disease of polio. With the assistance of his loved ones as well as self-motivation and courage, Roosevelt managed to rise from the illness and recover. He gained his strength and joined politics again in the year 1928. His success upon his return could be assessed by the fact that he became the Governor of New York in the same year.

HEALTH ECONOMIC Assignment Example | Topics and Well Written Essays - 250 words

HEALTH ECONOMIC - Assignment Example According to this article, pharmaceutical companies spend a lot of money on promotional talks. They have now turned to using the medical providers to advertize their drugs. Thus, the report says that all of these companies have a financial relationship with doctors. For example, in 2013, Pfizer, AstraZeneca and Johnson & Johnson spent a total of $142,600, $111,200 AND $100,000 on doctors. They used these moneys to pay doctors whom they were working with. This explains why people like Dr. Mare Cohen got $270,000 after being consulted by 6 companies. The economic argument behind this report is that it is very important for the development of health sector in the country. First, it can help in strengthening the relationship between the medics and pharmaceutical companies. Besides, it can help in motivating the medical care providers. For instance, when they are used as consultants by these companies, they can get a lot of money in return. Lastly, it can help in restoring the confidence of the patients. By being diagnosed and treated by recognized consultants, they will feel proud and contented. Once their drugs are recommended by these doctors, they will readily accept to use them as

The Old Kingdom in Kemetic (Egyptian) History Essay

The Old Kingdom in Kemetic (Egyptian) History - Essay Example Afterwards, the name Misri replaced the name Kemet and the name continues to be in use by the Egyptians until today. The word Misri simply means a country. From then, Egypt prospered for many years as an autonomous country with a culture that is very famous for the great cultural developments in each and every section of human acquaintance right from arts, science, technology and even religion. The great monuments that still Egyptians celebrate influenced numerous early civilizations with a good example being both Greece and Rome (Mark 1). The Sahara desert, which is found in the Northern part of Africa nearly dividing the continent into two, is a good proof of overgrazing of cattle in the area. The Sahara desert, together with the discovery of many artifacts is a good evidence of the ancient agricultural civilization in the area at the time. Well organized agricultural activities both animal keeping and crop growing began in the area around 5000 BCE and the Badari community began to advance along the river Nile. The Amratian, Gerzean and Naqada communities later on joined the Badar and all together contributed to the development of the Egypt early civilization. At some time between 5000 BCE and 3200 BCE the written background of the land began with the development of Hieroglyphic characters by the culture of Naqada. The practice of mummifying the dead body was in place in the city of Hierakonpolis by 3500 BCE. Just like in all other cultures in the history of the world, the diminutive agrarian societies in ancient Eg ypt advanced into big urban areas (Mark 1). The unification of the Northern and the Southern kingdoms by Pharaoh Manes is the common event that took place between 3150 and 2686 BCE. Menes, who originated from the North successfully conquered south and joined it to the North to make one larger kingdom. This account came from Manetho who either lived

Strategic Plan and SWOT Analysis of Techno Group of Companies Research Paper - 1

Strategic Plan and SWOT Analysis of Techno Group of Companies - Research Paper Example The researcher states that the Techno Group of Companies focus on delivering the best quality along with ensuring that the health and safety precautions are well taken care of in the work environment. The main purpose of the company is to ensure that the company develops into a company that has a strong name in the growing market of construction. Also, the company ensures that work and projects that they deal with are completed keeping their core values of integrity along with client focus, teamwork and accelerated growth in mind. This has previously kept the previous customers satisfied and been the sole reason why they have been doing business with the company since then. The purpose of the Techno Group of Companies revolves around establishing the name of the company into the society. The entrepreneurs with projects that associate to development in of the infrastructure of the community is the primary goals along with constructing the buildings that are a part of this infrastructu re development. These functions revolve around the training of individuals who would serve the company as project managers, construction managers, design engineers and project architects which would be trained in a unique fashion and give the company the competitive advantage of the competition in these fields. The Techno Group of Companies also tries to focus on creating a name in other fields of work that would involve larger projects which can reach the scales of developing major dams and entirely new cities. This ultimate goal leads down to increasing the market share and keeping the name of the company on the recommended list of countries where they have current projects already running. The company is already very proud of the fact that they are a front line company to complete some major prestigious projects in various countries.

Activist Technical Geek and Sensitive Nature-Lover Research Paper

Activist Technical Geek and Sensitive Nature-Lover - Research Paper Example Secondly, no one had described the design of a search engine, in an academic way before (Brin and Page), so, unlike other disciplines, the knowledge was not shared by a scholarly community. That makes it more difficult to advance knowledge because there is limited opportunity for dialogue. To address the second problem, he wrote and published a very careful academic description, in great detail (Brin and Page), so that the knowledge could be shared and later advanced. Third, he needed to decide how to handle the additional information in hypertext and how to prioritize it, since anyone can write anything and put it on the web (Brin and Page). There needed to be a way to sort out the opinions of the uninformed from the research of top scholars. Also, there should be a way to respond differently to people looking for articles and people looking for pictures. To address the third problem, Google contained priority and category levels. Google Scholar, for example, brings up academic articles and citations, while Google Images brings up pictures and cartoons, and Wikipedia falls under a general web search category. Therefore, I see that this man is not just a technical geek but is a sensitive, fully engaged person. I think this is the key to understanding him. Yes, his brilliance and vision resulted in Google, but he was more than that. He set an example of how Google can create community and connect people in their experience of each other.   He is a very committed person and this is reflected in his professional life and in his personal life.

Big Time Sports Essay Example for Free

Big Time Sports Essay Big time sports in colleges are governed by guidelines and regulations. These sports are mostly in campuses and colleges. Big time sports can sometime lead to violent behaviour and undeserving behaviour, which are morally questionable. Most athletics can start using alcohol or drugs as incentives so that they can be able to practice for long hours without getting tired. These college athletes want to be the beat during tournament hence they will do everything possible to fulfill the goals, targets of the team. The players want to be selected because only the competitive and talented players make the team. In tournament you will find that violent behaviour is experienced in the field and university principles like discipline are undermined. Big time sports have its vices. Lack of discipline is one of them. Lack of discipline is constant practiced by the team players but the campus or colleges can avoid this and as a penalty to the players who misbehave they should not be allowed to play for the team until they are disciplined. Big time sports have been commercialized by the colleges and campus that participate in them because they compete with professional players. Many institutions end up using a lot of resources financially to build big stadiums. These can sometime lead to corruptions as sport grants and aid to these colleges and campus do not follow a procedure. Big time sports have programs, which govern the sports in the campuses and colleges. These programs do not receive a positive public exposure due to recruitment scandals, favourism based on gender issues, other students who participate in the sports end up performing badly academically, which is not good for the college. Colleges compete against each other between highly skilled teams of students halting scholarships. (Murray, 70) Big time sports can lead to conflict between academic performance and athletics. Colleges and campuses offering courses in liberal arts and sports have shown that the students who participate in college sports do not do well academically. This has led to college to tag the students in the graduation list who participate in college sports so as to compare them with the other students who don’t participate in sports. (Murray, 70) Big time sports cannot be successful if it wasn’t for the role the coaches play in these college sports. The coaches train the students with talent because they know the success of the team depends on the athletes’ talent. So if it is nurtured well, the more successful the team will be. If the team players are good that will reflect on how well the coach is because they learn from him as he guides them. Big time sports open opportunities. Most players are discovered while still in high school hence if recruitment is done properly the most talented players are got easily. Recruitment plays a major role in the success of a team taking into consideration that the team has competitive players hence stakes are set high for new players because if one is a good player possibility of being bought by a sport body to play for them are high. Other players are bought while still in high school, which can make them not finish high school, which is not right. High school athletes have to follow guidelines. Official visits are limited due to costs and if the player decides to have an official visit, it will be at his own expense. Big time sports have benefits to both colleges and campus and the players. These sports in terms of cost, consume a lot of resources in the campus budget. At the end, regardless of the high cost, when the colleges win in the college sport, there is usually an increase in application of students who want to join the college, donations also increase, teamwork is enhanced among the players, opposing teams are also united especially during the tournaments and lastly, it attracts athletes from diverse background. (Murray, 70) Big time sports are governed by guidelines and procedures. Due to technology, talented athletes are spotted even before they get to college and recruitment starts. They start the recruitment process by viewing the videotapes of applicants, dossiers, transcripts, which they sort. The ones short-listed are met in person. The final list is submitted to the admission office and also those who are academically qualified are admitted. The colleges also have committees to answer questions about college sports or any issue related to it. Issues to do with recruitment, complains and corruption, are also looked into by the committee. Works Cited Page Murray, S. College Sports, Inc. : The Athletic Department vs. the University. Henry Holt Company. 1990.

A Pro Stance for Vaccines Essay Example for Free

A Pro Stance for Vaccines Essay The topic of laws mandating vaccinations is a much debated issue. A large number of parents argue they should not be forced to vaccinate their children in order for them to attend public school and daycare. One reason for the controversy of their use is the increased number of children with autism, which some reports have indicated is a possible side effect of vaccines. Information regarding potential negative side effects of vaccines is abundant although not always accurate; however, the decreased incidence in vaccine preventable diseases illustrates their continued necessity. In the United States many of the diseases vaccinated for are nearly absent in communities now. Some diseases may even be eradicated completely by the use of immunizations, as with the case of smallpox in 1977. (Kee, Hayes, McCuistion, 2012, p. 502) A low incidence in many of the vaccine-prevented diseases can lead some to a false sense of security against the risk of contracting such diseases. It is important for the general population to continue receiving vaccinations. An article in The New England Journal of Medicine points out High vaccine coverage, particularly at the community level, is extremely important for children who cannot be vaccinated, including children who have medical contraindications to vaccination and those who are too young to be vaccinated. These groups are often more susceptible to the complications of infectious diseases than the general population of children and depend on the protection provided by the vaccination of children in their environs. Many parents think there is no longer a risk of their child contracting the disease or even becoming exposed to them at all. The refusal of a few to vaccine may not have much of an impact on society, however, the refusal of many to not vaccinate in a community can have disastrous consequences. If the immunization level of a population drops too low, there can be an outbreak of the disease, and the vaccinated population may not be high enough to cover all of the individuals who refused vaccination. This is clearly evidenced by a measles outbreak documented in 2008. The New England Journal of Medicine discussed this measles outbreak in a 2009 article, Between January 1, 2008, and April 25, 2008, there were five measles  outbreaks and a total of 64 cases reported. All but one of the persons with measles were either unvaccinated or did not have evidence of immunization. Of the 21 cases among children and adolescents in the vaccine-eligible age group (16 months to 19 years) with a known reason for nonvaccination, 14, or 67%, had obtained a nonmedical exemption and all of the 10 school-age children had obtained a nonmedical exemption. Thirteen cases occurred in children too young to be vaccinated, and in more than a third of the cases (18 of 44) occurring in a known transmission setting the disease was acquired in a health care facility. (Omer, Salmon, Orenstein, deHArt Halsey) Children are not the only population in need of vaccination. Many adults either never got their immunizations as a child, never received their boosters, or they received them so long ago that they are no longer effective as contracting the disease. The National Network for Immunization Information reports in the United States, up to 60,000 adults die from vaccine-preventable diseases or their complications. These diseases include influenza, pneumococcal disease, and tetanus among others. This statistic alone shows a need for more immunizations, not less. The reports indicating negative side effects of the vaccines, especially the possible link to autism is just another reason many feel immunizations are an unnecessary risk. References: Ram Koppaka, MD, PhD (2011) Ten Great Public Health Achievements United States, 20012010 Retrieved from Mobidity and Mortality Weekly Report website: http://www.cdc.gov/mmwr/preview/mmwrhtml/mm6019a5.htm May 20, 2011 / 60(19);619-623 (2008). Adult Immunizations. Retrieved from National Network for Immunization Information (NNii). website: http://pediatrics.aappublications.org/cgi/reprint/peds.2010-1722Tv1 Kee, J., Hayes, E., McCuistion, L. (2012) Pharmacology: A Nursing Process Approach 7th Edition. St. Louis, MI: Elsevier Saunders, 503-510.

Promoting Culture And Heritage Tourism In Barcelona Tourism Essay

Promoting Culture And Heritage Tourism In Barcelona Tourism Essay When people go travelling, they buying a product that involves and includes people. It offers tourists an exciting chance to become -even if its just for a little while- a part of another culture. This paper is looking at the importance of managing and marketing heritage and cultural tourism and to what extend its used as a promotion strategy to boost tourism in Barcelona. Due to globalisation and increasing competition, many cities are experiencing a stage of regeneration. Especially since traditional industries like the textile manufactory are declining, a major priority is to attract foreign investment and become a high profile destination for tourists. To achieve that, culture and heritage are used as valuable assets for promoting a city. Definition of cultural and heritage tourism Culture and heritage have been elements in tourism since a long time. When looking at the role of cultural and heritage tourism, definitions need to be made. Culture can be defined in terms of shared norms, values, customs, artistic achievements by a group of people at a certain time (BeechChadwick, 2006: 486). McIntosh, Geoldner and Ritchie have recognized culture as a motivator for people to travel, identified by the desire to see and know more about other cultures. This includes to find out more about the natives of a country, their, lifestyle, music, art, folklore, dance etc (Cooper, et al 2008: 47). Heritage can be defined in terms of what is inherited by one generation from past generations , that can be i.e. a property or a tradition. All in all the National Trusts definition of cultural heritage tourism is explaning it very well: it is traveling to experience the places and activities that authentically represent the stories and people of the past and present. It includes hi storic, cultural and natural resources. (culturalheritagetourism.org) Cultural tourism products Developing successful tourism attractions involves an understanding of what tourism is and how it works. There are key principles, which makes tourists being attracted to a destination. The nature of tourism can be defined as a commercial activity which involves the consumption of experiences, in practice it is a business with the purpose for economic benefit of the tourist destination. The tourism industry enables tourists to consume experiences (McKercher du Cros, 2002: 27) It is entertainment and a demand-driven activity which is not easy to control. Cultural heritage attractions are a part of tourism and not all cultural assets are cultural tourist attractions(McKercher du Cros, 2002: 26). Promoting Culture and Heritage Tourism in Barcelona: Marketing tools Barcelona has inherited a prosperous cultural tradition, which is resulting from its superb position in the Mediterranean. It has over 2,000 years of history and Barcelona experienced the Iberian, Roman, Arabic and Christian preceding civilizations. It has a distinctive personality as the capital of Catalonia, an area with its own Catalan language and culture (professional.barcelonaturisme.com). During the past decades, Barcelona proofed itself as a vibrant, innovative and imaginative city, which knows how to stay in the international spotlight. Worldwide 37% of trips are taken with the reason to experience culture., where Spains market share of cultural tourism is 8,2%. 21% of all foreign tourists came with the purpose to explore culture, compared to 59% for leisure and holiday. Cultural tourism is the second biggest segment of international tourism in Spain with figures of 9 million tourists in 2003 (ectn.eu.com). Barcelona has confidently established its position as one of Europes leading city tourism destinations. With nearly 4 million overnights in 1990, 8 million in 2000 and 12 million overnights during 2008, Barcelona has experienced a massive growth over the past decade (turisme2015bcn.cat ). In 1993 the public-private Turisme de Barcelona Consortium was founded with the intention to promote the city itself as well as reshape the image. It can be seen as the as a continuance of the work from COOB after the Olympics, which was set up by the Chamber of Commerce and the City Council (professional.barcelonaturisme.com). Several strategies were created to achieve the new goals. One key strategy was set to promote cultural tourism: We will promote cultural tourism based on the citys identifying elements such as the Catalan language, its status as regional capital, unique architectural heritage and Catalan cuisine (turisme2015bcn.cat). The development of cultural services and projects are often used to support the marketing and tourism efforts. This could mean the creation and renewal of museums and art galleries and the hosting of art festivals. This aspect is often part of a comprehensive cultural tourism strategy (Page, S Hall, CM, 2003: Chapter 8) Every year Turisme de Barcelona is realising about 400 promotional activities, which are selected according to different market segmentations, tourist typologies and countries. These can be art and culture, shopping, sport, nightlife or leisure to name just a few. The traditional and established iconic landmarks such as Park Gà ¼ell, La Ramblas or Gaudis work as tourist attractions are giving the city a unique image. Barcelona is using several strategies to promote itself; with the most important strategy being destination branding, where the cultural and heritage aspect plays a leading role. Also, there is no doubt that cultural and heritage resources in particular play a key role in the development of urban tourism (Page, S Hall, CM, 2003: Chapter 3). The media in its worldwide spectrum is used to carry out the brand and to promote Barcelona as a tourist place product by using television, radio, press and internet (turisme2015bcn.cat). Barcelona is known throughout the world as a cultural city with an important heritage and vibrant variety of cultural attractions. Barcelona has nine World Heritage Sites to offer (Palau de la Mà ºsica Catalana, Park Gà ¼ell, La Pedrera, Palau Gà ¼ell, Hospital de la Santa Creu i Sant Pau, Sagrada Familia, Casa Batllà ³ , Casa Vicens and Cripta de la Colà ²nia Gà ¼ell (professional.barcelonaturisme.com). During a five-year period, Barcelona enlarged its cultural attractions with new initiatives. In every year, a particular area has been devoted in a programme through the Universal Forum of Cultures 2004. In 2000 music was devoted, while 2001 was bestowed to art. In that year when the city hosted the triennial exhibition Experiences, Barcelona Art Report 2001 and the International Congress of Museums. In the year 2002, Barcelona strengthened its international position when it hosted the International Gaudà ­ Year, which has put the city in the world culture of spotlight. In the year 2003, sport and design were the citys thematic events and received big media coverage (professional.barcelonaturisme.com). In Barcelona has over 50 museums which are showcasing permanent collections by famous artists such as Picasso, Mirà ³ and Tà  pies. The city also offers a wide choice of theatre and entertainments facilities, and hosts famous festivals such as the Summer Grec Festival, where theatre, music and dance come together. The city has two most important classical music venues, the Palau de la Mà ºsica and LAuditori, which both present top-quality programmes. Furthermore, the citys opera house, the Gran Teatre del Liceu, has one of Europes most prominent opera seasons (professional.barcelonaturisme.com). Barcelona offers different sightseeing tours to discover Culture and Heritage, where passengers get provided with any information they may require. They also give a voucher booklet which offers discounts at the main city attractions. This is a tool to promote the visit of Culture and Heritage sites. The Barcelona Tourism Board introduced a few years ago the Barcelona Card , which ones purchased provides tourists with free travel on city transport and discounts and free offers at museums, leisure attractions, nightclubs, shops, restaurants, on entertainments and other services. Various Walking Tours, where the Gothic Quarter can be discovered, where they show the tourists through the historic and political heart of the city. With a Modernisme route, the Catalan art nouveau buildings by architects such as Antoni Gaudà ­. Domà ¨nech I Montaner and Puig I Cadafalch are showed and explained. There is also a Gourmet route existing which goes through the old town and gives visitors the possibility to explore Barcelonas gastronomic culture. Barcelona also offers the Articket, a ticket that allows tourists to visit the 7 leading museums in Barcelona (barcelonaturisme.com). Critical View Cultural tourism brings individuals and human communities into contact. It can encourage the revival of the traditions and the restoration of cultural sites and monuments. But unbridled tourism can have the opposite effect. On the one hand, cultural heritage can serve as a tourism attraction, and tourism can lead to the financial and political support for management of a heritage. On the other hand, there is also possible conflict insofar as tourism can damage cultural heritage, and therefore limits on visitation can damage tourism or rather hold back its expansion. What is clear is that tourism is growing and will have an increasing impact on cultural heritage. The World Tourism Organization (WTO) predicts that cultural tourism will be one key tourism market segments in the future, and notes that growth in this area will present an increasing challenge in terms of managing visitor flows to cultural sites.aa how development cooperationin specific settings, industry organizations note that the challenge is to manage the future growth of the industry so as to minimise its negative impacts on the environment and host communities whilst maximising the benefits it brings in terms of jobs, wealth and support for local culture and industry, and protection of the built and natural environment. .

Nature Themes in Hurston’s Novels, Their Eyes Were Watching God and Ser

Nature Themes in Hurston’s Novels, Their Eyes Were Watching God and Seraph on the Suwanee Nature themes resound throughout Hurston’s Their Eyes Were Watching God and Seraph on the Suwanee. Perhaps two of the most notable instances where the lush Florida scenery augments the novels’ plot lines are the â€Å"tree scenes†, in which Janie kisses Johnny Taylor beneath the pear tree in Their Eyes Were Watching God (p. 10-12) and Arvey loses her virginity to Jim beneath the mulberry tree in Seraph on the Suwanee (p. 37 & pp. 50-53). Close readings of the two passages reveal sexually charged language. In Their Eyes Were Watching God, the pear tree’s â€Å"barren brown stems† and the â€Å"snowy virginity of bloom† are referenced, possibly emphasizing Janie’s naivetà © in her dealings with love and passion (she sees no harm in the kiss, while her grandmother views it as an omen of Janie’s soon-to-be-lost innocence) and Janie’s own inability to have children, regardless of any sexual awakening she may experience. The scene is also rife with mentions of the pollinating bees, a symbol of fertility. Jani...

John F Kennedy :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Across the centuries and across the continents, important figures have played key roles in the upbringing of our beloved America. As a country we have grown through the strengths of many people. John F. Kennedy has made his mark in America’s political and social society.   Ã‚  Ã‚  Ã‚  Ã‚  On the histories plains of the state of Massachusetts, May 29, 1917 marked an important day in history. The birth of America’s 35th president: John Fitzgerald Kennedy. Rose Fitzgerald Kennedy, his mother, would bear four boys and five girls. â€Å"She kept note cards for each of them in a small wooden file box and made a point of writing down everything from a doctor’s visit to the shoe size they had at a particular age (Menendez). John’s father, Joseph Patrick Kennedy, was appointed United States Ambassador to England and moved their with the family. There was always something going on in the Kennedy family. During the summer, the Kennedy children’s childhoods consisted of rendezvous’ to their summer home in cape cod. Jack attended a boarding school for boys named Choate. He was very popular with the other boys, though his head master once quoted, â€Å"He wasn’t the best student† (Menendez). In 1936, John graduat ed from Choate, where he ventured into his first year at Harvard, where his brother Joe was already a student.   Ã‚  Ã‚  Ã‚  Ã‚  After graduating from Harvard, John joined the Navy with his brother. Jack was made Lieutenant and assigned to the South Pacific as commander of a patrol torpedo boat, the PT-109. Lieutenant Kennedy had a crew of twelve men whose mission was to stop the enemy Japanese ships from delivering supplies to their soldiers. On August 2, 1943, Kennedy and his crew were patrolling the waters looking for enemy ships to sink and suddenly a Japanese destroyer traveling at full speed towards them became visible. With Kennedy at the wheel, he tried his best to veer sharply out of the way, but time proved no friend to him. The destroyer cut the PT – 109 straight in half and killed two of Kennedy’s men. With John’s keen and clever tactics he was able to get the surviving men to an island and get help. â€Å" Kennedy’s political apprenticeship began when he sought the nomination for the eleventh congressional district in the Democratic Party primary of Massachusetts† ( Silvestri 03 ). As the years went on, John F. Kennedy, a Democrat, served three terms in the House of Representatives, and in 1952 he was elected to the U.

Comparing John Milton’s Paradise Lost to Pleasantville Essay -- Compar

Comparing John Milton’s Paradise Lost to Pleasantville I don’t know if I connected the experiential dots with any dexterity regarding John Milton’s Paradise Lost until I visited Disney World recently. It wasn’t until Mickey Mouse, Cinderella, Cruella De Vil, Jafar the evil sorcerer, the Beauty, and the Beast came down Main Street, U.S.A. that I was more able to appreciate the prodigiousness of the procreative masque within Paradise Lost. Panorama grabs the viewer; and, with a mere touch of the remote control, it thrusts him/her into Eden, Main Street, or Pleasantville. Panorama doesn’t settle for facile spectatorship; it invites the viewer into the action and synchronizes the viewer’s pulse with the pulse of its [panorama’s] own creative slide show. To ignore that invite is to not only avoid the tree of knowledge, but to refuse its existence. That tree was not put in the garden to be ignored but to be avoided – a challenge of our obedience towards a sovereign, a tempter of our curiosi ty, a pulse quickener. And so we sat there in the cool of the shade from our own tree, askance of Main Street but within reach of the remote. We were just far enough away to observe the parade with condescension and just close enough to feel the discomfort of the sorcerer’s leer. First the big mouse, then the princess, then Goofy, then the sorcerer, then the beast – always the beast. I watched the 5-year-old near me and wondered if he felt like Adam may have felt on that lofty mount, as Michael revealed one dramatic historical upheaval after another. I was glad that I didn’t have to worry, didn’t have to get involved. I was happy to know that this bit of fancy was but a type of reality, scripted by that master of artifice, Walt Disne... ...ly â€Å"delivers† both of his worlds by becoming part of the panorama. He pushes the remote button and affects the circumspection of the real with the creativity of the fanciful. The real and the fanciful have an almost singular or codependent relationship with one another; neither can be ignored in attending to the health of the other. In Bud’s situation, the absenteeism of his corporeal nature is illumined by the activism of his panoramic experience. At the end of the movie â€Å"Pleasantville,† Bud is able to take a satisfying look into the television screen, the conduit for his panorama, and know that he was taken out of the shade and into the light. He risked joining the pageantry and ended up having a good day. Next time I’ll sit closer to the parade. Work Cited Milton, John. Paradise Lost. 1674. Ed. Scott Elledge. New York: W.W. Norton & Co., 1993.

Analytical study of the artwork by Anupam Sud Essay

The art of printmaking, as we know it today, is an artistic method appreciated for its unique technical qualities and its immense vocabulary as a specialized field of fine art. Printmaking is the process with which a wide range of materials and diversity of techniques are associated, which offers the artist varied possibilities for experimentation. Anupam Sud was born in 1944 at Hoshiarpur in Punjab. She passed her Diploma in Fine Art from the College of Art, Delhi and an advanced course in printmaking from the Slade School of Art in London on a British Council scholarship. She headed the printmaking department at the Delhi College of Art for several years. She has been a teacher and a mentor to many young artists of today. She is also known for her fine drawings and paintings. Her work breathes a unique freshness- with traces of sculptural contours in some and hints of warmth of oils in others. Though her work features both men and women and often in the nude, her sympathies are fem inist and the oeuvre introspective and somewhat brooding or haunting, concerning itself with common human predicaments of ambiguity and hypocrisy. As an educationist and founding member of the printmakers guild and subsequently the mini prints exhibition that she had curated which toured several Indian cities, she has been able to win for graphics a place within the folds of recognized art forms. Anupam works at her home-studio in village Mandi, isolated by verdure and green fields, several miles away from the churning of Delhi’s streets. When we compare the work of Anupam sud with the great printmaker of the past, like Albert Durer, Daumier, Kathe kollowitz who used print-making for its monochromatic power of statement, Anupam, on the contrary, uses its language of metaphor. Sud’s art consolidates her humanistic leanings over her feminist ones, reflecting upon the nature of humanity in all its forms. She works, one might say, with a social and political consciousness that may not be radical, but affects a subtle intervention by speculation rather than statement. Her deep knowledge of past artistic traditions, of the cultural dynamics that prevail in the Indian context and topical events is the trigger that ignites her imagination. The sweet bitter taste of life that occurs in the wider world of everyday experience engages this artist. The themes of manipulation, the relationship of power to predicament, of powerlessness and temptation, human fallibility and trappings, the masked existence of urban people, the inertia of government structures, are some of the recurrent themes that engage Anupam’s thought process. When encountering Anupam’s work, what strikes one immediately is her ‘sensuality of seeing’. Whether humans or objects, they are represented in their full-bodied corporeality- their skin and flesh, texture and volume captured most effectively by well-delineated contours and in the black and white (light and dark) ambiance of etching. It is her eye, and an acute sense of the ‘optic’ that guides her hand in shaping the physical reality of things. Anupam remains a committed realist, even to the extent of sometimes being photographic. This sense of realism is not reduced to a sterile function of flawless copying, but refined by an intuitive vision of the perceived object in the pictorial construction. The narrative itself is packed with telling details which provide important clues to the social satire, the wit and the clever ridicule infused in the infinite oddities of human situations. Anupam, I think intentionally confounds both the subjective and objective worlds, where the obscure is sighted, the uncanny revealed and the incomprehensible called to account. Sud operates outside the narrow boundaries of ‘art for art’s sake’. The dual nature of reality fascinates her and is seen in her interest in polarized situations. Disqualifying traditional iconography as unsuitable to her expressive goals, she frequently attempts to divest the human form of all cultural markers -caste, creed, clothing and nationality, to represent a universal symbol. Reflecting her own personal nature, her figures dismiss confrontation and direct retaliation. In self-absorption, they are ‘set apart’ from the familiar daily environment to fully allow the effects of emotional and aesthetic experience. Anupam uses humorous ways of representing otherwise serious concerns. Perhaps in view of the disharmony of gender relations, Anupam juxtaposes the fragmented images of female foeticide and highlights an alternate biological choice with erotic forms and men applying lipstick, suggestive of a possible future homosexual world. In the work ‘Dialogue’, one version has two men in communion, characterized more by their gentle touching than speech. While the men are located in an open, public space, the dialogue between two women in another version takes place in a dark, domestic and private space. As it happens in life all the time, there is suspicion also when persons of the same sex become companions. Anupam expects the viewer to read or misread the relationships in multiple ways, validating their power to make meanings. In her work Anupam Sud regularly uses the strategy of literal solidness where object makes the content familiar. Her work ‘Don’t Touch My Halo’ has the overwhelming centrality of a heroic male figure in a ri gid statuesque pose, holding the fruits of his success, and the dancing apsaras with their sensual body rhythms, as glories of his life. In contrast to the powerful handsome exterior (his temporary facade), the skull under the seat is a metaphor for his hidden inner self and hollow structure. . ‘The Shifting Halo’ is antithetical to this, where with the abrupt collapse of power the halo has already shifted from the dead man towards the virility and power of youth. The cold, ice-slab architectural space, the hard rendering of the face, the cropped body and the exact nature of its placement, the strong sense of shadows and silence make for a harsh visualization of the theme. There are other works dosed with concerns for pollution, hazards of industrialization, barrack-like structures, erratic electricity nuisance- all familiar stories, but invested with personal and collective meaning. ‘Dining with the Ego’ holds mystery in spite of a material sumptuousness. A sharp contrast in image is visible, with the man hogging merrily and the woman with an empty plate. The irreconciled situation creates a kind of visual discomfort in spite of the table with its luring spread. Similarly, some of the other works represent a feminine concern, where empathy and a pained compassion pervade the imagery. Women seem to be framed, however obliquely, in a man-centered world of marriage, physical violation and invasive medical techniques. ‘The Ceremony of Unmasking(1990)’ problematizes the predicament of human relationship. There is an ambiguity about the act, whether the woman is being unmasked or masked again. Overpowered by the two men with their terrifying masks, the woman, still uncertain about her feelings flings her hands up in reflexive stance. While central panel introduces the dog as a symbol of loyalty. Locating the work in a mysterious space Anupam secludes the ritual and the characters involved, to live with the secret of the act. ‘Wee Hour’ shows a woman in a crouched position, shaped almost in human shell form that sym bolizes protection, yet she is vulnerable, not guarded from her dreams and latent desires. The incompatibility of the mind and the body is sensitively etched out in many of Anupam’s work. Her recent prints quite regularly feature the intentional visual demarcation of mental and material reality; the body and the accessories are separately juxtaposed with meanings implicit in circumstantial relationships. As an artist and as a person, Anupam is critically discerning, with a self-analytic ego secure in its self doubt. She is a thinking artist who never works with a set pattern but invites fresh challenges and seeks new discoveries with each work. Her print collages, for instance, are abstracted bits from several of her prints that make up a pictorial pseudo script. She enjoys the variety of blacks that emerge as a result of different papers used in her prints. One observes that in a rigorous medium like etching, Anupam has shown courageous preference for large formats. In fact, her zinc plates are getting larger and larger. She explains, â€Å"With drawing, the journ ey of the mind begins and webs stories around the theme that demand space to accommodate the monumental scale of the characters.† Overcoming all repressive barriers, she comfortably etches the male and female body in its stark nakedness. Technically, her attraction for the unbroken line and contour heavily compounds with her perceived human form. While shaping her narratives on the zinc plate, she indulges spiritedly in the aquatint process, often darkening the entire field and then reclaiming the whites in a most painstaking (and challenging) way. Anupam’s final print makes a ‘gradual emergence’ after a sequence of improvisations and remedial measures perceived by the artist while pausing amidst the spaced acts of executing prints. Working with the reverse image and visualizing its ‘positive’ side requires special insight. Also, drawing and scraping need the plate to be positioned flat on the table but at intervals the plate needs to be placed on the board to register distortions and incongruous working. Her hand, that transfers human touch and energy, varying in pressure, forc e and feeling, remains undoubtedly her most important tool of working, fine tuned with her entire being. If we compare the art work of Anupam Sud with her female contemporaries, like Nilima sheikh, Anjelina Ela Menon, Gogi Saroj Pal, her style is uniquely prosaic, even masculine. Her recent work. ‘All Paths Lead to Me’ was done before the passing of her father, as if etching a premonition. There are men standing visibly in memorial stones with the mythological reference to words of Lord Krishna inscribed on the stones. The lower area, a separate plate, depicts a man in (eternal) repose on the wooden cot that carries him on his final journey. Again the contradiction in Anupam, wherein the man in the centre above, though captured in a posture of certainty, expresses uncertainty – not knowing where to go (or perhaps where any of us will go). Her earlier work ‘Of Walls’ is based on recollections of childhood memories – the walls of the ancestral ‘kothi’,(home in Hoshiyarpur, now sold) covered with graffiti, that were so difficult to jump over in childhood and now seem to have shrunk. The faceless presence of time is personified in the woman’s image while the recumbent male figure, legs folded on one another, is reminiscent of the very familiar sight of her grandfather resting. More than anything, it is the mystery of time, its being there and yet not there, this loss of patrimony is most acutely felt by the women of the family who are not a legatee of this former haven of childhood pleasure. ‘In Search of Two Years from the Past through First and Second Class Mail’ is a break from Anupam’s easily recognizable works. These are large colourful silk-screens in the magnified format of a posted envelope while at the Slade. They carry the spontaneous handwritten imprint of names and addresses by many of her teachers and colleagues. The monochrome human images are symbolic of people walking through time, in some subtle way their anatomies distinguish them from one another. To her credit, without adequate infrastructure and an advanced equipped environment for printmaking, an artist like Anupam Sud has made a mark both at the national and the international level. She proudly believes this to be a unique Indian trait – â€Å"†¦to be able to strive so hard with so little in hand.† As printmakers update and go all electronic, Anupam Sud in many ways is an old-fashioned, slow but steady mover who after four decades is passionately continuing to refine her skills at etching. The long tedious hours of physical labour, studio confinement amidst chemicals, machine presses, heavy rollers, metal plates, burners and innumerable tools have become a way of life for her – with no substitute. â€Å"She believes nothing worthy can emerge in the absence of perseverance†. She is firm on her lifetime commitment to printmaking, especially etching. As a single woman who has given her life a purpose, Anupam indulges in art, sourcing it through her contact with life and its innumerable shades. She acknowledges people who influenced her on the way – her parents: her father who loved body building, read detective stories and loved Punjabi theatre; her mother who adored classical music and read the Upanishads; her mentor and teacher, Jagmohan Chopra who reinforced her strengths and determination as an artist; and the presence of Somnath Hore in Delhi, whose work she closely related to. Anupam Suds’ work has been exhibited widely with over a dozen solo shows and many more group exhibitions in various Indian cities and elsewhere including the USA, UK, Italy, Korea and Switzerland. She has won numerous national and international awards for her printmaking and conducted workshops in Canada and Japan. Her work is held in many private and public collections including NGMA Delhi. It was the subject of a major publication and a retrospective organized recently. She lives and works in Delhi.