David Copperfield :: essays papers

David Copperfield David Copperfield is a novel of Passionate jealousy sniveling hypocrisy cold hearted fraud, sexual degradation, selfish exploitation and much more but the final impression is one of joy tempered and mellowed wisdom Discuss. David Copperfield is probably one of the most successful novels of all told time. I regard it has inspired m some(prenominal) readers to a full life with great success. The novel itself is so real that it has even been said to be more real than life I am one of those who agree and I will try and explain why in the following essay . The legal injury used to describe David Copperfield in the call into question are all very true in their own respect. This is basically because dickens chose to write about life and in life all these terms apply. By the time that Dickens began writing David Copperfield he was already a profound author with great popularity. I believe he wanted to confront life as best he could, he wanted to show what life wa s to him and what better way than a biography closely related to Dickens himself. We could call it a Novel of personal memory but we have to keep in mind the full original title The Personal History, Adventures, Experience, and Observation of David Copperfield, the Younger, of Bluderstone Rookery. (Which he never meant to published on any account.) This complete title strongly suggests that this is one mans story written for himself. It was also supposed to never have been published on any account. Later in chap 42 this condition is repeated this manuscript is intended for no eyes but mine. Of course this is part of the fiction, after all we are reading Davids story ourselves when we reach this sentence. What is David Copperfield about? I pose myself this question to help illustrate how much of an autobiography this set aside really is, the simplest retort is of course that it is about David Copperfield himself and his development as a man. Although after having read several biographys done on the author Charles Dickens, I was led to believe that this book is very near Dickens own life, for example his father, John Dickens does seem to have been a warm and pleasant father, but his lack of responsibility, particularly with money, later led his family into serious difficulties. This is very much like Mr.

The Oppression of Females in Advertising :: essays papers

Our society is a complex collection of institutions, status, roles, values, and norms, and the best way to conceive and learn about them is through the use of cultural artifacts. These can be anything from music to art to literature, or as in the example of this discussion, the modern day creation of advertisement as seen in womens magazines. As Homo Sapiens moved from the hunter - gatherer way of life to industrial society , it was obligatory to construct a framework for living so that such a concentrated number of people could exist together. This framework as come to make up of a myriad of expectations based on values and norms in the underframe of roles status and institutions. Desirable bearing is sought by people throughout the uncouth based on how one is brought up and the expectations one is bombarded with on a daily basis. These expectations are reflected in every part of our culture and are employ by people so as to know how to act in any given situation. The main examples are the family, education, health and medicine, religion, and the law. I have free-base that certain mediums reflect the judge roles in these institutions better than others. I originally focused on gender roles as a depiction of stereotypical behavior as reflected by advertising especially the portrayal of women, but I discovered that there were other stereotypes beingness perpetuated as well that were just as institutionalized if not just simply less noticed or studied. Therefore, although this argument will focus on the depiction of females and the female role in advertising. It will also mention the general use of American values , norms, and institutions to influence consumers. An institution is defined as a stable cluster of values, norms, status, roles, and groups that relegate around a basic social need with a status being a persons position in society and a role being the behavior expected from that, and a value being a socially shared idea of what is good, right, and desirable and a norm being the behavior expected from those ideas. When people begin to form certain expectations in life there begin to be formed stereotypes. People recognize them universally and use them to form opinions and act or not act in a certain way when they are confronted with a situation or person.

Animal Farm - Elements Of Lite :: Animal Farm Essays

I believe that George Orwell used direct characterization to introduce his characters. For example when he introduced Old study he said, he was twelve years old and had lately grown rather stout, but he was still a majestic looking pig, with a wise and benevolent appearance in spite of the fact that his tushes had never been cut. Another example is when he introduced Snowball(a) and Napoleon, there he said, Pre-eminent among the pigs were two young boats named Snowball and Na0oleaon, whom My. Jones was breeding up for sale. Napoleon was a large, rather fierce-looking Berkshire boar, the only Berkshire on the farm, not much of a talker, but with a report for getting his own way. Snowball was a more vivacious pig than Napoleon, quicker speech and more attentive, but was not considered to have the depth of character. George Orwell withal described them with their appearance before we actually saw them. We alike learned nearlywhat about the characters by the speeches that they gi ve Old Major could be seen as the leader of the animals because everyone looked up to, in my thoughts he talked with power.In the book I feel that Snowball is the protagonist and Napoleon is the antagonist. Snowball was the likeable person among the animals in addition very admirable. The other animals looked up to him and not only because he was the leader. He put effort into the ideas that he and all the other animals came up with. He also worked with the animals and did not slack off because he was the leader. Napoleon on the other hand took advantage of his rank. He did not work with the other animals and broke all the rules. When this happened he made an excuse or changed the rule. For example the original commandment stated that No animal shall drink alcohol, but after getting drunk the rule mysteriously changed to No animal shall drink alcohol in excess. This and a few other rules that were changed are a few examples. The major(ip) commandment that he broke though was No ani mal shall kill any other animal, but when he instructed his nine bodyguards to kill some geese, the rule mysteriously changed. The new rule stated that NO animal shall kill any other animal without cause. At this point it shows that he very is an antagonist. I also feel that the humans were also antagonists, just of the fact how they treated the animals.

Education has Lost Touch with its Origin and its Meaning Essay

Education has Lost Touch with its Origin and its Meaning It is only when all these things, names and definitions, visual and other sensations are rubbed together and subjected to tests in which questions and answers are transpositiond in good faith and with turn up malice that finally, when human capacity is stretched to its limit, a spark of rendering and intelligence flashes out and illuminates the subject at hand. Plato had this to say well-nigh dialogue and its importance to the process of education. Does this sound like the educational system that is in place today in the United States? Odds are that it does not. What does being educated mean anyway? What is an undergraduate university education? These questions have been debated for centuries, and they are still relevant today. Many good deal feel that being educated is going to college and making good grades so that a diploma, the mark of an educated person, can be received. Does that diploma really point that a person is educated? It does, if being educated means being able to pass a series of tests and courses at the university level, but is that what its all about? Many college students, and parents, feel that this is what being educated is. These people, it could be said, are missing the benefit boat when it comes to taking full advantage of what an undergraduate education has to offer. be educated is more than taking notes and passing tests, it is in fact, a participatory process that takes place between students and faculty, through dialogue, all drawing out the better from each other. Through this process, a student develops an understanding of himself in relation to his community, and the rest of the world. With this comes benefits, both for t... ...ht, it is a privilege. At times, a privilege afforded to an individual by their government. It seems, at times, in this era that the idea of what an undergraduate education really means has been lost. For many it has been . That is a tragedy, but there is hope for others. A confessedly university education is available for all who wish to pursue it. It can be achieved if the student enters the university open-minded and ready to participate in a free exchange of dialogue with other students and faculty. Only then will that person, and society receive the full benefits that a university education has to offer. A society filled with people who understand themselves in relation to the others around them is a much better place to live. Socratic dialogue says about education, We come together to learn about ourselves and our world. We run across within to see without.

Helping to Save the Rainforest :: Environment Environmental Pollution Preservation

Helping to Save the Rainforest Save the Rainforest. Dont bungle the jungle. Weve all heard these sayings time and time again, but when we atomic number 18 at the store, about to purchase a nice entertainment center for our TVs and stereos, How lowlife we be sure that our money is supporting our social and political concerns? (Stark 1) Our efforts to save the rainforest arent as clear as they may seem. It is difficult to certify where wood comes from and where it is produced. There isnt a way for the individual to identify a good wood from the bad, well-managed forests from ill managed, both domestically and tropically, said Scott Landis, professorship of the Woodworkers Alliance for Rainforest Products (WARP), a non-profit organization of woodworkers, instrument makers and architects and designers. Landis suggests that as consumers, we should educate ourselves about the sources of products they sell. By looking around for signs and labels to see if they indicate responsible inge stion of the rainforest and its products. Without a better understanding of how the forest works, what influences it creates, dynamics and how resistant it is, there is little probability of any future for the few forests that still remain. It go away be very difficult to change public opinions or remove some of the pressures forests face without attending a program of education. Some of the pressures on the rainforest, much(prenominal) as the rise of changing cultivation and population, come from hunger promoted by unequal ownership. (Park 31) I propose that the government in Brazil take chauvinistic siege on all lumber exportation to foreign nations. Governments spend a lot of money trying to help the ecology if rainforests, but plainly there has been little luck. According to Chris Park in Tropical Rainforests, There have been numerous calls for major investment of time, money and trained personnel into investigate of rainforest ecosystems. While scientific research in recen t decades has revealed a great deal about this unique and highly complicated ecosystem, important questions are still unanswered. There are still many gaps we need to know how to better understand the structure and ecology of rainforests. About 93 percent of the basis are owned by only seven percent of the landowners. (Park 130) In Brazil, only one percent of the farms occupies over forty three percent of the inwardness farmland, forcing half of the farms to be squeezed onto less than three percent of the land and leaving about seven million families without land.

Helping to Save the Rainforest :: Environment Environmental Pollution Preservation

Helping to Save the Rain timberland Save the Rainforest. Dont bungle the jungle. Weve all heard these sayings cartridge holder and time again, but when we are at the store, about to purchase a nice entertainment center for our TVs and stereos, How can we be sure that our money is supporting our hearty and political concerns? (Stark 1) Our efforts to save the rainforest arent as clear as they may seem. It is difficult to tell where wood set outs from and where it is produced. There isnt a appearance for the individual to identify a good wood from the bad, well-managed forests from ill managed, both domestically and tropically, said Scott Landis, President of the Woodworkers Alliance for Rainforest Products (WARP), a non-profit organization of woodworkers, instrumentate makers and architects and designers. Landis suggests that as consumers, we should educate ourselves about the sources of products they sell. By looking around for signs and labels to see if they indicate responsibl e use of the rainforest and its products. Without a better understanding of how the forest works, what influences it creates, dynamics and how resistant it is, there is little probability of any future for the few forests that still remain. It will be very difficult to change ordinary opinions or remove some of the pressures forests face without attending a program of education. Some of the pressures on the rainforest, such as the rise of changing cultivation and population, come from hunger promoted by unequal ownership. (Park 31) I propose that the government in Brazil take nationalistic siege on all lumber export to foreign nations. Governments spend a lot of money trying to help the ecology if rainforests, but apparently there has been little luck. According to Chris Park in Tropical Rainforests, There have been numerous calls for major investment of time, money and trained personnel into research of rainforest ecosystems. While scientific research in recent decades has reveal ed a great deal about this unique and highly complicated ecosystem, important questions are still unanswered. There are still many gaps we need to know how to better understand the structure and ecology of rainforests. About 93 portion of the land are owned by only 7 percent of the landowners. (Park 130) In Brazil, only one percent of the farms occupies over forty three percent of the total farmland, forcing half of the farms to be squeezed onto less than three percent of the land and leaving about seven million families without land.

Clause 49 – Listing Agreement

CORPORATE WORLD Clause 49 of Listing Agreement on Corporate Governance Dilip Kumar Sen SEBI has revise Clause 49 of the Listing Agreement pertaining to incarnate governing body vide circular dated October 29, 2004, which supersedes all new(prenominal) earlier circulars issued by SEBI on this subject. The article highlights important variegates in the corporate political science norms. C lause 49 of the Listing Agreement, which deals with Corporate Governance norms that a listed entity should follow, was first introduced in the fiscal year 2000-01 ground on recommendations of Kumar Mangalam Birla delegacy.After these recommendations were in place for about two years, SEBI, in order to evaluate the adequacy of the quick practices and to further improve the living practices set up a charge under the presidentship of Mr Narayana Murthy during 2002-03. The Murthy committee, after prop tercet meetings, had submitted the draft recommendations on corporate governance norms. Aft er deliberations, SEBI accepted the recommendations in August 2003 and asked the Stock Exchanges to revise Clause 49 of the Listing recommendations and the same was put up on SEBI website on 15th December 2003 for public comments.It was solely on 29th October 2004 that SEBI finally announced revise Clause 49, which lead have to be implemented by the end of monetary year 2004-05. These revised recommendations have also considerably diluted the original Murthy Committee recommendations. Areas where major changes were made include ? Independence of Directors ? Whistle Blower policy ? Performance evaluation of nonexecutive directors ? Mandatory training of non-executive directors, etc. The changes in corporate governance norm as prescribed in the revised Clause 49 are as follows A. Composition of noticeThe revised clause prescribes six tests, which a non-executive director needs to pass to qualify as an fencesitter Director. The existing requirement is that to qualify as an Indepe ndent Director, the director should non have, apart from receiving directors remuneration, any other literal pecuniary relationship or transactions with the smart set, its promoters, its management or its subsidiaries, which in the judgment of the Board whitethorn affect independency of judgment of the director. This requirement finds place in the revised clause also Agreement based on Murthy committee recommendations.This led to widespread protests and representations from the Industry thereby forcing the Murthy committee to meet again to consider the objections. The committee, thereafter, considerably revised the earlier The author is depravity President, Tata Tea Ltd. He can be reached at dilip. emailprotected co. in THE CHARTERED ACCOUNTANT 806 DECEMBER 2004 CORPORATE WORLD except that the relationship will forthwith extend to its management, its holding company and its associates in addition to the existing list. Further the Board is no longer required to judge the indepen dence status of a director as at present.Five new clauses have been added to determine independence of a director. These are (i) He is not related to promoters or persons occupying management positions at the board level or at one level below the board (ii) He has not been an executive of the company in the preceding trio financial years (iii) He is not a partner or an executive or was not partner or an executive during the preceding three years of (a) the statutory audit firm or the internal audit firm that is associated with the company and (b) the legal and consulting firms that have a material association with the company. iv) He is not a material supplier, service pass onr or customer or a lessor or lessee of the company, and (v) He is not a substantial shareholder of the company owning two percent or more(prenominal) of the block of voting shares. The new tests of independence, the readers would recall, were mostly included in the Companies (Amendment) Bill, 2003. The impo rtant and practical change that has now been made is addition of the word material in item (iv) above. Without use of the word material, technically even a single fork up or purchase by the director to or from the company would have taken away(p) independence status if he/she was otherwise eligible.However, the word material has not been defined. Nominee directors of Institutions are now to be considered as Independent Director. bit on the subject of Independent Director one mustiness remember that no one is invited to join a board to act as a nonexecutive director unless he/she is well known to the Promoters or the Chairman or the Managing Director. All non-executive directors, whether or not self-employed person, need support of Promoter Group for their reelection. If the purpose or objective of having a specified number of independent directors on the boards of listed companies is to fasten that boards are notTwothird of the members of Audit committee shall be independent d irectors as against the present requirement of legal age being independent. packed with yes-men or to ensure constructive criticism one needs to ponder how many independent directors can freely raise questions at board meetings. Is it right that a broad majority of them invariably support every proposal of management? Only a few persons who are eminent in their own fields may ask right questions, even if they look inconvenient, at board meetings but the majority may not muster enough courage to do so.It may therefore appear that no amount of regulation can ensure how an independent director should behave at board meetings. After all independence is a matter of attitude and a director who is conscious about his responsibilities, will always raise right questions at board meetings, whether or not he holds the independent status. The original recommendation of the Murthy Committee for mandatory training and updating of knowledge of directors has now been shifted to non-mandatory re quirement, most probably in the face of material opposition from industry.This indeed is sad as a vast majority of directors are in need of training in the business model of the company and for updating of knowledge. I do THE CHARTERED ACCOUNTANT 807 DECEMBER 2004 CORPORATE WORLD believe that a beginning in this regard was immediately necessary. It may not be out of place to mention here that under the Listing requirements of UK all directors are mandatory required to regularly update and polish up their skills and knowledge. From the point of view of listed companies, a resoluteness should be obtained annually from all independent directors confirming compliance with all six trains of independence.The CEO/CFO witness is a new requirement and is based on Sarbanes Oxley Act of USA. Five new items have been added under nonmandatory requirements and the existing item on postal ballot has been deleted. (ii) A code of Conduct for Board members and senior management has to be laid a gglomerate by the Board which should be posted on the website of the company. All Board members and senior management should affirm compliance with the code on annual basis and the annual report shall contain a declaration to this effect signed by the CEO. B.Non-Executive Directors compensation & disclosures A new requirement has been provided for obtaining prior approval of shareholders for allowance of fees/compensation to non-executive directors. If there is stock option, the limit for the maximum number that can be granted to non-executive directors in any financial year and in center should be offendd. According to the Companies Act, 1956 fees paid to directors do not form part of Managerial remuneration and hence no approval of shareholders for allowance of fees to directors is required.Listed companies will now need to obtain prior approval of shareholders for payment of sitting fees to directors. Unless the Government is contemplating to change the law and bring sitting fees within the ambit of Managerial remuneration this contradiction should have been avoided. (v) Role of the Audit committee has been enlarged to include (a) matters required to be included in Directors obligation statement (b) to review the functioning of Whistle Blower mechanism if the same is existing and (iii) review of performance of statutory and internal auditors. vi)The Audit committee will also mandatorily review (a) Management Discussion and Analysis of Financial condition and results of operations (b) statement of of import related party transactions (c) Management letters/letters of internal control weaknesses issued by t h e D. Audit Committee Following are the changes with regard to Audit Committee (i) Two-third of the members of Audit committee shall be independent directors as against the present requirement of majority being independent (ii) Earlier, only non-executive directors could be members of Audit committee. The revised clause has omitted this requirement . iii) All members of the Audit committee shall be financially literate (as defined in the revised clause) as against the existing requirement of at least one member having financial and accounting knowledge. (iv) Minimum number of Audit committee meetings in a year increased to 4 from 3. C. Other provisions relating to Board (i) Gap between two meetings has been reduced to three months from four months ruling at present. statutory auditors (d) Internal audit reports relating to internal control weaknesses, and (v) To review the appointment, removal and terms of remuneration of the Chief Internal Auditor.The Audit committee will no longer be required to review the companys financial and risk management policies. Risk assessment and minimization procedures will now be reviewed by the Board. Listed companies should now THE CHARTERED ACCOUNTANT 808 DECEMBER 2004 CORPORATE WORLD ascertain from their respective Audit committees the absolute frequency of reporting related party transacti ons, frequency of discussing Management letters issued by the statutory auditors etc. drawn to the following (a) Material non-listed Indian subsidiary has been mentioned only for Board representation.In respect of review of financial statements of unlisted subsidiary by the audit committee of holding company and placing of minutes and substantive transactions entered into by subsidiary, it is significant that the words material and Indian solidated turnover or net worth respectively of the listed company and its subsidiaries. This definition is credibly to exclude most of the unlisted subsidiaries as they are not likely to meet the turnover or net worth test. (c) Significant transaction or arrangement shall mean any individual transaction that exceeds 10% of the wide revenues/expenses/assets/liabilities of the subsidiary.It is difficult to understand the logic of excluding subsidiaries incorporated abroad from the purview of representation on the board by an independent director. E. Subsidiary Companies These are new requirements, which provide for the following (i) At least one indepen- T th he o m e ri in an M gin ha g o dat ur t al r m s f or hy ec pr an now kno y tr C om op ob dat b w ain o me in po ab or een led in mm nd de s ly y g g i a ed itio in re cha e o an tte tio qu n f d e n is n th g o sa fro e ire ed dir up fo f d. m fac me as ec da r i n e n t a n t o r tdu o f , o s st st mo nry ro s . T n t hi g s F.Disclosures Following new disclosure requirements have been specified in the revised clause 49 (i) Statement on transactions with related parties in the ordinary course of business shall be dictated before the Audit committee periodically (ii) exposit of material individual transactions with related parties which are not in the normal course of business shall be placed before the Audit committee and (iii) Details of material individual transactions with related parties or others, which are not on arms length basis should be placed before Aud it committee together with managements justification for the same.Here also, the word material has not been defined. Listed companies should ascertain dent director on the Board of the holding company shall be a director on the board of a material non-listed Indian subsidiary company (ii) The audit committee of the holding company shall review the financial statements, in particular, the investments made by the unlisted subsidiary company (iii) The minutes of board meetings of the unlisted subsidiary company shall be placed at the board meeting of the holding company.The management should periodically bring to the attention of the holding company a statement of all significant transactions and arrangements entered into by the unlisted subsidiary company. Attention of the readers is have not been used. It can therefore be interpreted that board meeting minutes, financial statements and significant transactions of all unlisted subsidiaries whether incorporated in India or abroad are t o be placed before the board of the holding company or to be reviewed by the audit committee of the holding company.Is this the intention? (b) Material non-listed Indian subsidiary shall mean an unlisted subsidiary, incorporated in India, whose turnover or net worth exceeds 20% of the con- THE CHARTERED ACCOUNTANT 809 DECEMBER 2004 CORPORATE WORLD from their respective audit committees the frequency of reporting such transactions. (iv) Financial statements should disclose together with managements explanation any accounting treatment different from that prescribed in Accounting Standard. v)The company will lay down procedures to inform board members about the risk assessment and minimization procedures which shall be periodically reviewed by the Board. (vi) The company shall disclose to the Audit committee on a quarterly basis the use of funds raised through public/ rights/preferential issues. Annually a statement showing use of funds for purposes other than those stated in Offer do cument/prospectus should be placed before the Audit committee. Such statement should be certified by the statutory auditors. vii) Under Remuneration of Directors new disclosure requirements have been prescribed, which include criteria of making payments to nonexecutive directors, shares and convertible instruments held by non-executive directors and shareholding (both own and held on beneficial basis) of nonexecutive directors to be disclosed in the notice of general meeting called for approving appointment of such director. 2002-03. The revised Clause only requires CEO and CFO to certify to the Board the annual financial statements in the prescribed format.While this certification will certainly provide comfort to the non-executive directors and will indeed act as the basis for the Board to make Directors Responsibility Statement in terms of section 217(2AA) of the Companies Act, 1956, it is not clear why SEBI did not require the listed companies to include such certification in th e Annual Report. While the new corporate governance norms are more stringent than the existing requirements it must be appreciated that while regulations in these areas are necessary, regulations per se cannot and will not ensure heavy corporate governance.H. Compliance Report The format of quarterly report to be submitted to the Stock Exchanges has been revised and the new format follows the revised requirements of Clause 49. The CEO or the Compliance officer can now sign the compliance report. The annual corporate governance report should disclose adoption or non-adoption of non-mandatory requirements. G. CEO/CFO Certification This is a new requirement and is based on the Sarbanes Oxley Act of USA. This had also been recommended by the Naresh Chandra Committee set up by the Centre in I. Non-mandatory requirementsFive new items have been added under non-mandatory require- ments and the existing item on Postal ballot has been deleted. The first new item states that Independent dir ectors may not have tenure not exceeding in the aggregate a period of nine years on the Board of the company. The close item relates to companies moving towards a regime of unqualified audit report. The third item deals with training of board members in the business model of the company as well as risk profile of the business parameters of the company and responsibilities of directors and how best to discharge it.The fourth item deals with performance evaluation of non-executive directors by a ally group comprising the entire Board. The fifth item relates to setting up of a whistle blower policy in the company. While the new corporate governance norms are more stringent than the existing requirements it must be appreciated that while regulations in these areas are necessary, regulations per se cannot and will not ensure good corporate governance. Attention of readers is drawn towards the Report on Observance of Standards and Codes carried out under a joint programmed of World Bank and IMF.This report benchmarks the observance of corporate governance in India against the benchmark Principles of Corporate THE CHARTERED ACCOUNTANT 810 DECEMBER 2004 CORPORATE WORLD Governance laid down by the Organization for economical Cooperation and Development (OECD). The assessment team had extensively interviewed issuers, institutional investors, financial institutions, market analysts, lawyers, accountants and auditors. The report was also discussed by Government of India and cleared by the DEA for publication in June 2004. Following are the areas identified for reform in the World Bank report a.Sanctions and enforcements Sanctions and enforcements should be credible deterrents to help align business practices with the legal and restrictive framework, in particular with regard to related party transactions and insider trading. b. The current framework places the oversight of listed companies partly with DCA, partly with SEBI and partly with Stock exchanges. This fragmen ted twist gives rise to regulatory arbitrage and weakens enforcement. c. If boards are to move away from simply rubber stamping the decisions of management or promoters they must have a clear sympathy of what is expected from them.They should know their duties of care and loyalty to the company and all shareholders. They should know their responsibilities and should be familiar with the changes in this regard arising from changes in laws and regulations. A key wanting ingredient is a strong focus on professionalism of directors. Director training institutes can play a key capacity building role and turn out the pool of competent candidates. d. Institutional investors acting in a fiduciary capacity should be encouraged to form a comprehensive corporate governance policy including voting and board representation.It will be observed that the World Bank report has stressed the need of training and updating of knowledge of directors. alas the recommendation of Murthy Committee in thi s regard has now been shifted as nonmandatory requirement. The rationale of industrys objection to mandatory training, etc. of directors is not promptly understandable. Hopefully, when the governance norms are reviewed next the training and knowledge updating would be made mandatory requirement. A new requirement has been provided for obtaining prior approval of shareholders for payment of fees/compensation to nonexecutive directors.If there is stock option, the limit for the maximum number that can be granted to nonexecutive directors in any financial year and in aggregate should be disclosed. Leading light of CA world, SN Desai passes away ne of the highly revered Chartered Accountants and a leading light of the profession, ICAIs former-president Shri Shantanu Nanubhai Desai passed away on 10th November 2004 in Mumbai. Born on 26th January 1925, he became a member of our Institute in 1949 and rose to do one of the pillars of the profession.Having become President of ICAI in 196 1-62 at a young age of 35, he had served as a Central Council member for decades. He was actively associated with Indian Merchants chamber as its Managing Committee member for a long period of 32 years. He became its President in 1976. He had held several distinguished positions in his far-famed professional life, including as Member of the High Powered Sachar Committee on Company Law & MRTP Reforms, as Chairman/ Director of several reputed public companies as well as a member of ASSOCHAM. Mr.Desai was also the founder member of the Bombay Chartered Accountants Society. A Rotarian of repute and a veteran of several Committees, Mr. Desai was a free, frank and mild personality a thorough gentleman who endeared one and all with his qualities of both head and heart. Mr. Desais services to the cause of our profession and his long career of more than 50 years as one of our professions most distinguished ambassadors will long be remembered and will continue to inspire new generation of Chartered Accountants. O THE CHARTERED ACCOUNTANT 811 DECEMBER 2004

Morality and Importance of Moral Values

Raising a family in a society that is fast-paced and ever changing can hold in it confusing to feel just which set to teach your children. As a general rule, its up to you to teach your children what to believe, and how they should live their lives. But when it comes to teaching and instilling moralistic values, Id love to pass on a few values to teach your children from a young age. These atomic number 18 simple and common everyday values that atomic number 18 quickly fading from our younger generation. Read on to discover what they are1. RESPECTOne of the or so important values to teach your children is respect. Having worked in several day care facilities, Ive seen children who have no respect for authority at all. Its exasperating to the teacher, and to the parent when they arrive to pick up their kids. By teaching your kids respect, you are doing the human, yourself, and your child a favor Life will go much easier for them with a little respect under their hat. If you ha ve got to take hold a livery on moral values you have to stress the significance of moral values in support and should never ignore them. Here are whatsoever things you may use so that you can present this essential subject to your audience.You can say moral values are necessary because the Bible instructs us to be moral. Actually, during history moral values have been the foundation of our education. First of all mom and dad, then school, and finally universities and colleges were instructing us to be kind, honest, sincere, warmhearted, and so on. organized religion used to be one of the most effective instruments to instill moral values into flock. Religion has been getting rid of its impact in many states just about the globe. These days it is still vital to many, but only for a segment of lots of societies. Moral values are still widely used as a debate topic, but regrettably they are often no that significant for a lot of people.The importance of moral values in life is o ne thing nobody can seriously argue with, despite the fact that today it is a popular practice. Many well known exposure and popular music superstars, political figures, and other successful people speak about liberal values granting immunity of expression, religious beliefs, a hefatheristic lifestyle, etc. Their point is that individual freedom is the most significant value to fight for No person canmake you do what you do not neediness to do, so you are free to be bad or kind, sincere, or not it is your individual decision, and everyone have to appreciate it.That is why its acceptable to abuse alcohol, stock drugs, and be impolite, rude or even cruel if you prefer to act like that, it is your right. dissolvedom is the only value Needless to say, liberal values are not that awful. The problem is they in some way destroy the moral foundation of the modern society. When the Bible is no longer the primary instructor of moral behavior, at least, for Christians, theres a risk pe ople will stop thinking about moral values as important.This is currently happening in most liberal democratic nations in comparison to traditional Eastern ones, where the religious impact of Islam is still big. We may discuss the political regimes of those states, and the exercise of individual freedom and human rights there, but theres a thing most people will agree with they stress the importance of moral values in life its the key component of their tradition.Speech on Moral Values and the Importance of Moral Values in Life Are They truly Important?In your speech on moral values you have to find out the actual importance of moral values in life. In the modern world of income oriented individuals its hard to stay a moral person nevertheless its not extremely hard. Many do. Every single day we hear that a lot of people are murdered by criminals in a number of states they brazenly shoot and kill rival gangs members on the streets all only because of money.Cash is the value. Not k indness or principles. Not morals. Greed for money is the only driving force of these people Every single day we see how people tell a lie, do everything possible to have the job they need, even it demands that they do something awful, against the law, or immoral. Young men try to have a young lady they wish without any idea about moral values. This ought to help you with materials for your speech on moral values. We realize the significance of moral values in life, dont we? And right now, after having a short speech on moral values, were ready to write a moral values essay.Moral Values act Writing TipsWhen writing your moral values essay do not forget to stick to the structure. Your essay should contain an introduction, a body paragraph and a conclusion. Moreover, your moral values essay should present your own point of view on the topic. In fact, you may use the ideas listed above and support them with your additional thoughts. When summarizing your essay, give your readers a cl ear conclusion on the importance of moral values in our life.Speech on Moral Values and Moral Values Essay HelpIf you compensate to think your speech on moral values or your moral values essay can not be done without qualified help, or you simply lack the spare time to do it on your own professional writing company is ready to assist you We have authors skilled in different disciplines. Furthermore, all of them have a Masters degree or a PhD so composing an essay or a speech for university wont be a problem for them. Itll be created from scratch in accordance to your recommendations and within your deadline.Besides, youll also get Absolutely free on-line 24/7 help. Free of charge proofreading and editing. 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Fighting Malnutrition Essay

Malnutrition has been a serious concern across the world which is caused due to lack of vital vitamins and minerals in the diet where in majority of the deprive or poor people suffer from micro nutritive deficiencies. Tackling malnutrition has indeed been a challenge for the goernment, donors, and the private sector to give their attention to the developmental effectiveness and providing value for money.Approx. 2 billion people across the globe suffer from anemia which caused due to iron deficiency and iodine deficiency which leads to mental retardation, results in being tube to the disease, labored the attention and concentration of children in class rooms, causes death of pregnant mothers, deaths due to diarrhea and million of people go blind each year.As this problem of malnutrition takes away almost 3% of the countrys GDP, companies need to be very much careful of this fact which in turn affects the ingestion pattern of the consumers. Companies like Coca-Cola and P&G have ind eed put much efforts in making their food and beverages rich in vitamins and minerals but the come out of the closet in this regards is how faithfuls target the mart in terms of the availability of the product, its pricing strategies, the way of promoting and creating sensation among the masses and the convenience of the product.Thus instead of only cerebrate upon the Product mix, just like Coke and P&G have dealt with the problem, the firms should target the other securities industrying mix elements as well to successfully market their goods. What additional efforts have been taken up by companies to solve this concern of malnutrition, How has the research and development team of the firms heightened on their activities to overcome and fight the scotch concern has been the questions in most of the organizations watch list.occupations / Issues Coca-Cola introduced the product named Vitango, which was a powdered drink to be mixed with water and to be consumed as a beverage, t he let on was that research did show that there was a huge improvements in certain places where it was introduced but in certain places due to the impurities in the water, it nullified the efforts of the powdered vitango. The firm encountered trouble because of lack of focus in the initial stages of the new product development which it at a later stage went about packaging a ready-to-drink formula for its consumers.P&G also came out with their own production of Nutridelight which had an element of vitamin A, iron contents and Growth Plus was the main ingredient. But unfortunately it did not sell well in the market as the worths were non competitive and it did not meet the present market going rate of the products price. It later came with Nutristar which performed good in the market but it would target only the premium group customers as the product was available at only McDonalds outlet, and in major instances it is the particle of the poor which actually require the product. Thus again P&G had lack of focus in their strategic implementations. In both the cases mentioned above, the firms lacked focus of their marketing mix factors in terms of the product, price, place or promotional strategies. Analysis Based on the research carried, both over nourished and under nourished leads to malnutrition and hence poverty and lack of food has been an issue under consideration in certain countries which has symptoms of anemia, diarrhea, disorientation, goiter, lack of coordination and loss of reflexes, marking and cracking of lips and mouth are terrible consequences faced by the people.Companies need to provide fortified foods which have the opportunity of adding value and providing economies of scale by lowering upon the prices, developing quality products to enhance trade and competition and reaching out to newer customers that have not been targeted, there by combating the problem of malnutrition of a huge segment of those suffering. Thus malnutrition is a vici ous cycle where in an under-nourished or over-nourished person suffers from various diseases and infections which in turn increases the requirement of energy into the body which needs to be fulfilled.If this demand s not fulfilled it results in malnutrition which further reduces and diminishes the immunity level of the children and elders as well making them more prone to such infections. Recommendations / Solutions to the Problem To improve the nutritional levels of food, the prior concern should be to increase the income levels where by the quality and the quantitative food intake can be increased. Firms need to focus on consider the following aspects in the formulation of a strategic development in order to combat malnutrition and the poverty line.Companies need to focus upon ?Creating awareness among the public on nutritional and health issues This will help the local poor people to understand the value of health and the benefits of having balanced food habits. ? increase the in come levels there by improving the standard of living If the purchasing power parity of consumers is increased, the consumption level will also increase leading to bridal of the best food eating methods.?Improve the nutritional and the health status of the society at large, ?Focus on the unsophisticated marketing and distribution methods rural marketing needs focus especially to instill the seriousness of the deaths and weaknesses which result through malnutrition. Making the product available to them at a reasonable price and at their convenient places will create positive sense of belongingness in the minds of the users.?Organize and develop market surveys to study the general trend of the consumers Study the market and understand the changing food habits there by promoting the strategies in the manner which clears the issues of resisting and fighting the problem of malnutrition. ?Train the volunteers and create awareness among the rural sectors, ?Setting up production and marke ting units to cater to the goals and objectives set by companies there by improvising on the nutrition status of the target village or market taken into consideration.Conclusion Fighting Malnutrition has been a concern and a serious issue for all the firms whose main objective has been to develop products which are higher in nutrient level with nutritional supplements. The prior focus should be on whether the food or the beverage should be used as a supplement or as a substitute which in turn will help in strategizing the business processes in a manner which suits the target markets requirements and needs.References Capart. (2008). Promotion of corporation initiatives to combat malnutrition and provide income generation in the backward regions of India. Retrieved October 3, 2008, from Website http//209. 85. 175. 104/search? q=cachePWnXLkls_2sJcapart. nic. in/scheme/projectm. pdf+marketing++malnutrition&hl=en&ct=clnk&cd=3&gl=in Michael, J. (2007). Fighting Poverty with Markets, Mark eting to the malnourished. Retrieved October 3, 2008, from Foreign Policy Website http//blog. foreignpolicy. com/node/3712

Native American Contribution to American Culture Essay

One of the most neglected aspects of early American history is the part that native peoples played in its culture, development and institutions. With out the natives, English settlers could not have survived the new land. While trading their metal tools and other goods, the natives gave them food supplies for the English to survive. At times the Indians showed generosity in providing gifts of food to the colony. On other occasions, encounters between the colonists and the tribes false violent, and the natural Americans occasionally killed colonists who strayed alone outside the fort.(http//www. britannica. com/eb/article-247837/Jamestown-Colony849030. hook) In fact the dependency on food that the English settlers had was so peachy that Captain John Smith ordered that those who did not work, would not eat. No settler went hungry and died under his rule. Finally, the Indians taught the new settlers how to plan crops and feed themselves off the land. This was the initiatory step to ward the help received by the Native Americans and their influence on America. They helped settlers grow corn, pumpkin, squash and many other things including that of tobacco.The tobacco industry was explosive in America. Tobacco was the first crop grown for money in North America. In 1612 the settlers of the first American colony in Jamestown, Virginia grew tobacco as a cash crop. It was their main source of money. Other cash crops were corn, cotton, wheat, sugar, and soybeans (Indians taught them how to plant them). Tobacco helped pay for the American Revolution against England. Also, the first President of the U. S. grew tobacco. (http//healthliteracy. worlded. org/docs/tobacco/Unit1/2history_of. html).The fur merchandise was a big connection that most of the Indian tribes had with white settlers. In fact, it because a problem amongst the natives hence much of the fur was traded for guns, white supplies, and whiskey. Starting in 1790, the federal government tried to regulate the Indian fur trade and the use of alcohol through a series of Trade and Intercourse Acts. (http//www. mountainsofstone. com/) some settlers brought diseases with them as well that the natives could not cure or were not immune to. The new Americans moves out west once the government started selling the land.This land turned to expansion and exploration, which happened to be Indian lands. There was much bartering and selling land from the Indians but expansion also resulted in great suffering, destruction, and cultural loss for the Native Americans of North America. (http//encarta. msn. com/encyclopedia_761589809/Westward_Movement. html) They started developing settlers ways and culture because it was forced on them by the millions of new settlers coming out west and trampling everything in their path. Native Americans, even today, fight to keep their past and culture alive.

Consider and explore how far Susan Hill encourages us to feel Sympathy for The Woman In Black

This chilling ghost story, written by unrivaled of Britains outstanding writers, Susan hammock, was first published in 1989. It took besides 6 weeks over the summer for hill to produce this masterpiece. The charr in Black maintains the lecturers attention the whole counseling through the book, tutelage them hooked onto ever soy word. pitcher has written it in a very clever way, making the reader smack the greatest kindliness for The cleaning lady in certain parts of the novel, but in other parts she makes the reader sprightliness the complete contrast. Hill demonstrates this at the start of the book, when we sapidity sympathy for The charr when Arthur sees her at her sisters funeral.We feel sympathy that a women who was perhaps only a short time from her own death, should drag herself to the funeral of another. This makes the reader feel sad for The charr. Another reason the reader does not abhor The Woman is that even though she obviously feels hurt by her sister sh e motionlessness makes the effort to go to her funeral. The reader too feels great sympathy at Mrs. Drablows funeral when Arthur realises that The Woman is suffering from some terrible wasting disease. completely the thinnest layer of flesh was tautly stretched and strained over The Womans bones.We also feel sympathy that she is quite possibly no to a greater extent than thirty, as a woman of her age would tend to bursting charge more about her beauty. The disease is also incurable which makes us again feel sympathy. The fact that her child was born illegitimately, meant that she had to give him up when he was very young, also makes the reader feel compassion for The Woman. Jennet was not even onlyowed to cut her beloved son and was forced to live hundreds of miles away. This obviously deeply upset her as she threatened violently when she was told she could not see Nathanial.We also feel that it mustiness withstand pained her that it was her own sister that was keeping her a way from her son. When she was finally allowed to visit her son she could never see the boy alone nor ever disclose she had any relationship with him. It must have been terrible for The Woman to not be able to tell her son that she was his mother. Another intimacy which would have saddened her was to see her son acting towards another woman like she was his mother but to her like a stranger. Hill makes us feel sympathy for The Woman when she had to witness the brutal drowningof her child, knowing she could do nothing to save her son. This must have been a truly terrible experience and the reader feels extreme empathy for her.The encumbrance of her son breathing his last breaths, his cry, shout and then his terrified sobbing, must have haunted her for the rest of her life. This would have been worsened by the fact that she knew she could have saved her son if she had not let her sister intromit him out that day. Hill makes the reader feel compassion for Jennet that for some of he r life she was mentally tormented by desire for vindicate.The Woman is described as a crazed, troubled women, dead of grief and distress, filled with nuisance. This shows that Hill is again making the reader feel sympathetic towards Jennet, who had obviously loved her child so much that she was driven crazy by revenge to get back at Alice, who she believed, cruelly snatched her child out of her arms. We feel that The Woman was not responsible for some of her actions as her mind was clearly clouded. The writer then uses Jennets disease to make us feel understanding for her. Because of her disease she looked like a walking skeleton-a living spectre.When she went about the streets, spate drew back. This would be terrible for The Woman, that her appearance was enough to make people not want to even look at her, let alone clack to her, further heightening her feeling of being alone. The fact that children were terrified of her would have been deeply saddening for a grieving mother. Susan Hill come alongs the reader to feel sadness for The Woman when we learn about the circumstances of her death. She makes us pity The Woman because she happend in horror and misery and she also died alone and isolated. Not one person loved, cared or even liked her.Hill makes us sympathise with her as no one would like to die knowing that no one cherished them, and that no one would miss them. Even Arthur, who was severely affected by The Woman, sympathises with her. Near the end of the novel he refers to the reasons she went mad and says, Was there any wonder? . This shows that even though Arthur bitterly disliked The Woman, he can understand that with the terrible, tragic events that happened in Jennets life, it was no wonder she went mad. However even though Hill makes us sympathise and pity The Woman, in many parts in the novel, she also makes us feel hatred and loathing towards her.This is demonstrated when we learn that she has belike been haunting her sister for many y ears, up until her death. This would have been terrible for old Mrs. Drablow, as she was all on her own in a big, old, isolated house. It must have also been terrible for her to know that it was her own sister who was haunting her, someone who should have loved and cared for her. Hill also makes us feel dislike for The Woman when the reader discovers that Jennet blamed her sister for Nathans death, when in fact it was no ones fault.Alice was kind enough to care for her child, yet Jennet gives her no thanks for that, only blamed her when something beyond her control goes wrong. Hill also makes us have no sympathy when she tries to take the life of yet another innocent being. This is when Arthur is at Eel Marsh House with Spider. The Woman whistles Spider to come, playing on his weakness. The vulnerable dog follows the sound, which almost leads to his and Arthurs death. ill HHill makes us despise The Woman for this, because if Arthur had not been there to rescue Spider, Jennet would h ave succeeded in taking the life of another innocent being.This also shows that The Woman is more than just a mental threat to Arthur and the other people she torments she is also a physical threat. The way that The Woman gets her revenge is the thing that earns her the most hatred. How she takes innocent, blameless lives of children, the sole reason being that her child died, something which the children lives she takes have nothing to do with. The children do not die peacefully either they die in some violent or dreadful circumstance. The fact that The Woman does all of this just so she can get her revenge, again, makes the reader feel no sympathy for what had happened to her child.The Woman doesnt just torment children she also causes great distress to Mr. Jerome, a young man who was in no way to blame. Hill makes us feel hatred towards The Woman because of how severely she has evidently affected him. We can tell this because when The Woman is mentioned, Jerome goes into a state of near-collapse. Arthur also notices how poorly he was affected, when he tries to have a conversation with him about The Woman and his skin turned a sickly greyish colour.Hill does not encourage us to feel sympathy for The Woman as the novel is written from Arthurs point of view and The Woman is horrible to Arthur. It appears that almost as currently as The Woman sets eyes on Arthur she feels hatred towards him. This is first demonstrated when Arthur encounters The Woman at Eel March House. The expression on her face was one of purest hatred and loathing. This again wills us to dislike The Woman, why would she detest someone so much, when he has done nothing wrong to her? Another way that Hill gets us to feel absolutely no sympathy for The Woman is when she comes after Arthur and his family.The fact that Arthur is trying to get over her and start a new chapter in his life, and then The Woman appears and ruins it for him. She kills his innocent child, but still this is not enough. The Woman then goes on to give Stella, Arthurs wife, terrible injures. This eventually ends in Stellas death however she does not have an instant death where she feels no suffering, but a painful, prolonged, miserable death. The Woman then forces Arthur to live through it all, makes him watch Stella gradually fade away, all-the-while he is grieving over the recent loss of his child.The final way that Hill encourages us to feel no sympathy for The Woman is when she reveals what The Woman has done to the nursery. Whereas before The Woman set foot in it it was orderly and peaceful, after she did it was in a state of disarray. Hill uses this to symbolise that before The Woman appears in peoples lives, they are much like how the nursery originally was, orderly and peaceful. However when she intrudes in them, they pronto turn into a state of disarray. Some of the toys are also broken this represents how some people cannot recover their lives.Hill uses the nursery to makes us feel no sym pathy towards The Woman because of the way she can destroy others lives. In conclusion I think that Susan Hill has been very clever in the way she wrote this book, supporting(a) us to feel sympathy for The Woman In Black in some parts or the book, and encoraging us to feel hatred and disgust with The Woman in other parts. I think that The Womans past explains her actions however it does not justify the terible things she did to all of those innocent, blameless people. By Ellie Vaughan