handmaids tale Essay -- essays research papers

The central social hierarchy within the novel is the gender hierarchy, placing men in a position of extreme power. This is evident in every aspect of the book, as the entire Gilead society is male dominated. The Commander is at the top of the hierarchy and is involved with designing and establishing the current society taking control of a nation of women, and exploiting their power by controlling what is taught, what they can teach themselves and the words that they can use. Soon all of the women will become brainwashed, simply because it is made nearly impossible to defy the rules The Eye is the next highest up and are used as spies to keep the society the way it is and make sure no one consorts against it. Angel’s are next because they are men so they are higher then all women. Their job is to make sure they are all safe and basically the police force. Men are the only ones who may drive cars, own property, have bank accounts, work, or even read from the Bible or any other text. The next highest up is the commander’s wife. She has writes and privileges about all other women. Aunt’s are responsible for getting the handmaids ready for their society. They pound the ideas of the new culture into the handmaid’s head so that when they enter it seems normal. Handmaids are the next class, they are the only women who can reproduce they are forced to have children for upper class couples women are often compromised by a forced sexual nature, thereby allowing them to be blamed for problems of conception. Handmaids show which Commander owns them by adopting their Commanders’ names, such as Fred, and preceding them with â€Å"Of.† I.e. Offred is one of these unfortunate servants who are only right to exist depends on her ovaries productivity. She lives with her commander and his wife in a highly supervised centre. All female characters in the text are only mentioned in relationship to a male owner of some sort. We find out about how women are treated as walking wombs when the ‘Red Centre’ also known as the Rachel and Leah Centre. As the basis of the novel it is replicated many times throughout the book, it is found in the family reading before the monthly ceremonies, and in Rachel’s plea give me children, or e lse I die. This really puts emphasis on the threat to the Handmaids life. By failing to produce a child, they will be classed as Unwomen and sent to the Colonies to... ...they train the handmaids. You could tell them what you believed and hope for change. The commanders wife has privileges but a rough deal too because the commander still thinks of her as a woman and not an equal. As the wife I would try to put in his head that not al sex has to be for procreation. As a handmaid or lower options are almost none. You have to make friends and trusted allies to make a difference. There is strength in numbers, but it would be imperative that it remain secretive. But in the end I think its hopeless for them in the society they are in. I think The Handmaids Tale is a direct warning to modern society, Atwood underlines that all the points in her novel have occurred in the world previously, and if a half truth establishes itself, it could take place again.   Ã‚  Ã‚  Ã‚  Ã‚  It would be hard to know who to trust because of the eye. But I think that their society would not let any women be in a position of power over a man so women can be more trusted. The angels would not be able to be trusted because the young guys are to stead fast on their principals and can do irrational things. Your best bet would be to make friends with all the commanders.

Mongols Are Ruthless And Barbarians

In the 13 century a small tribe from the steppes of central Asia conquered much of the Middle East and Eastern Europe. The tribe was known as the Mongol warriors. The Mongols were ruthless and very barbaric. While the Mongols conquered many countries they didn’t care who they hurt. Even though they did benefit some of the areas that they conquered, they did too many bad things that over powered the good things. Their law was very confusing and at some parts it was unreasonable.They would torture survivors and they conquered more land than any of the greatest world conquest. As ruthless as the Mongols could be, to my surprise they were quite organized as a union. In documents 2 and 3 it talks about how the army should be organized and how they go out to war and fight. John of Plano Carpini wrote in document 2 that the Mongol organization was very precise and strict. For example 1 man was in charge of 10 men and 10 men were in charge of 100 men and if one member of the group fai ls or try’s to run away they would kill the whole group.This statement proves that the Mongols were all about war and rules. Document 3 talks about already being on the battle field. In the passage it says â€Å"chiefs or princes of the army do not take part in the fighting but take up their stand some distance away facing the enemy†. The Mongols were very smart people for example to make their fighting group look bigger and to give out a scary impression they would put figures of men and set them on horses.They would also send a group ahead to start the fight and when they enemy would get tired a new and fresh set of Mongol warriors would appear to continue the fight. Sometimes they would even take the fat of the people they killed and melt it then throw it on houses and wherever the fire falls on the fat it is almost inextinguishable that’s why they call it â€Å"Greek Fire† which proves just how ruthless and barbaric they truly were.John of Plano Carpi ni probably wrote both of these passages because he was the first European to visit the Mongols in their homeland and got to experience the ways of the Mongols first handedly in the point of view of a non-Mongol. In documents 1, 4 and 5 it talks about the amount of conquered land and the number of tragic deaths or just the death caused by the Mongols in general. Document 1 shows all the big invaders of history and how much they invaded in a chart and it shows that Genghis khan took the lead with 4,860,000 square miles, ahead of alexander the great, Adolf Hitler and Cyrus the great.It also shows a graph of the Mongol empire after the death of Genghis khan and the land was divided into 4 parts for his grandsons which helps us prove that he was all about proceeding his role and the bigger the amount of land he had the better which sounds really selfish and mean. The next document which is doc. 4 is a passage from Ata-Malik Juvaini who was a Persian chronicler who was in the employ of t he Mongol II-khan of Persia who served under the Mongols rule as the governor of Bagdad. The passage informs us about the invasion between the Mongols and the city of Nishapur, a city in Persia.It states that Nishapur had a good defense system with three thousand crossbows, three hundred mangonels, and a quantity of missiles and naphtha but that still wasn’t enough to defeat the attack of the Mongols which clearly shows how powerful they were. A time later after the attack there were walls covered in Mongols and they began to slay and plunder the people and even worse they drove out all the men, women, and children who survived out into the plains where killed them all and if that doesn’t prove that he was ruthless then I don’t know what will.The next evidence that Ata-Malik Juvaini provided for us is a chart of different places that were attacked and how much people died and or if there were no survivors. Juvaini wrote the passage because he got to see what was going on but what I would have liked more is a passage from a Mongol soldier’s point of view to see if some of the soldiers thought that what they were doing was a bit too extreme. In document 5 the Mongols were once again demonstrating another act of inhumane cruel behavior.It’s a scene from a Persian manuscript showing the Mongols soldiers shoot some of the survivors with arrows while they also buried the rest of the survivors upside down in the ground face first and to be honest it doesn’t sound so comfy. Even though historians like myself try everything in their power to set the record straight about the Mongols being ruthless barbarian there is always a group of people who dare to argue. They say that the Mongols benefited many of the places that the conquered like for example the Persian silk industry also benefited from the Mongol conquest by all the contacts that opened up with china.Another benefit is that Persian winemakers thrived under the Mongol co ntrol because the Mongols were such heavy drinkers (doc. 6) and the list from there goes on and on at least that what they say. They also say that the Mongols did demonstrate some act of kindness like the fact that the leader of the Mongol empire, Genghis’ khan, outlawed any acts that involved theft and adultery. Ibn Battuta said that if you lost something on your way expect it to be brought to you because the law against theft was that strict (doc.7).They also created or started up messaging systems. First they would send a man 25 miles to the posting station but in their language it was called yams. Once the man arrive, he packs the mail onto the horses and they take it from there. If they ever come across a lake or a river then the messenger’s must pass through with ferry boats that are kept by neighboring cities (doc 8). The thing that sold the Mongols good act to many people was the fact that the Mongols was tolerant of many religious.In what looks like a journal it gives us proof that Mongke Khan, who was the fourth great Khan, gave a speech saying â€Å"But just as God gave different fingers to the hand so has He given different ways to men. † (Doc 9) What all of these documents have in common is that they showed what the Mongols did to benefit many places that they conquered and yes they did contribute a lot but they did too much wrong to forget the fact that they are ruthless killers. Many of the Mongols laws also showed evidence that they were strict, ruthless, and unreasonable people.Like on their laws about adultery it says that whoever commits the crime of adultery they shall be executed. But it also says that if you are a non-believer and you want to get with the married woman then you have to kill her husband first. Another outrageous fact about their law that I found out about is that the man could have as many wives as he can keep. It was a general custom for them to marry any of their relationships except with their mothe r, daughter, or sister but they could still marry their step sister and his father’s wives but only after the father has passed.To the Mongols, drunkenness is considered an honor among their fellow people. (Doc 10) This whole article clearly proves that the Mongols were very weird, disgusting, and uncivilized barbarians. Even though the Mongols conquest did benefit the conquered lands by giving religious tolerance, outlawing theft and adultery and a little bit more but it still doesn’t wipe away the fact that they were cruel with the way they treated survivors and the number of deaths that were caused by them.Also it doesn’t change the fact that they have took away so many home and live from the people of the lands that they have conquered. Last barbaric act that they have committed is that their laws to their people were uncivilized I mean 1 man could have as many wives as he could hold and their punishments all led to execution. So through all of this evidence it clearly shows that the Mongols were in fact ruthless barbarians. Mongols are Ruthless and Barbarians In the 13 century a small tribe from the steppes of central Asia conquered much of the Middle East and Eastern Europe. The tribe was known as the Mongol warriors. The Mongols were ruthless and very barbaric. While the Mongols conquered many countries they didn’t care who they hurt. Even though they did benefit some of the areas that they conquered, they did too many bad things that over powered the good things. Their law was very confusing and at some parts it was unreasonable.They would torture survivors and they conquered more land than any of the greatest world conquest. As ruthless as the Mongols could be, to my surprise they were quite organized as a union. In documents 2 and 3 it talks about how the army should be organized and how they go out to war and fight. John of Plano Carpini wrote in document 2 that the Mongol organization was very precise and strict. For example 1 man was in charge of 10 men and 10 men were in charge of 100 men and if one member of the group fai ls or try’s to run away they would kill the whole group.This statement proves that the Mongols were all about war and rules. Document 3 talks about already being on the battle field. In the passage it says â€Å"chiefs or princes of the army do not take part in the fighting but take up their stand some distance away facing the enemy†. The Mongols were very smart people for example to make their fighting group look bigger and to give out a scary impression they would put figures of men and set them on horses.They would also send a group ahead to start the fight and when they enemy would get tired a new and fresh set of Mongol warriors would appear to continue the fight. Sometimes they would even take the fat of the people they killed and melt it then throw it on houses and wherever the fire falls on the fat it is almost inextinguishable that’s why they call it â€Å"Greek Fire† which proves just how ruthless and barbaric they truly were.John of Plano Carpi ni probably wrote both of these passages because he was the first European to visit the Mongols in their homeland and got to experience the ways of the Mongols first handedly in the point of view of a non-Mongol. In documents 1, 4 and 5 it talks about the amount of conquered land and the number of tragic deaths or just the death caused by the Mongols in general. Document 1 shows all the big invaders of history and how much they invaded in a chart and it shows that Genghis khan took the lead with 4,860,000 square miles, ahead of alexander the great, Adolf Hitler and Cyrus the great.It also shows a graph of the Mongol empire after the death of Genghis khan and the land was divided into 4 parts for his grandsons which helps us prove that he was all about proceeding his role and the bigger the amount of land he had the better which sounds really selfish and mean. The next document which is doc. 4 is a passage from Ata-Malik Juvaini who was a Persian chronicler who was in the employ of t he Mongol II-khan of Persia who served under the Mongols rule as the governor of Bagdad. The passage informs us about the invasion between the Mongols and the city of Nishapur, a city in Persia.It states that Nishapur had a good defense system with three thousand crossbows, three hundred mangonels, and a quantity of missiles and naphtha but that still wasn’t enough to defeat the attack of the Mongols which clearly shows how powerful they were. A time later after the attack there were walls covered in Mongols and they began to slay and plunder the people and even worse they drove out all the men, women, and children who survived out into the plains where killed them all and if that doesn’t prove that he was ruthless then I don’t know what will.The next evidence that Ata-Malik Juvaini provided for us is a chart of different places that were attacked and how much people died and or if there were no survivors. Juvaini wrote the passage because he got to see what was going on but what I would have liked more is a passage from a Mongol soldier’s point of view to see if some of the soldiers thought that what they were doing was a bit too extreme. In document 5 the Mongols were once again demonstrating another act of inhumane cruel behavior.It’s a scene from a Persian manuscript showing the Mongols soldiers shoot some of the survivors with arrows while they also buried the rest of the survivors upside down in the ground face first and to be honest it doesn’t sound so comfy. Even though historians like myself try everything in their power to set the record straight about the Mongols being ruthless barbarian there is always a group of people who dare to argue. They say that the Mongols benefited many of the places that the conquered like for example the Persian silk industry also benefited from the Mongol conquest by all the contacts that opened up with china.Another benefit is that Persian winemakers thrived under the Mongol co ntrol because the Mongols were such heavy drinkers (doc. 6) and the list from there goes on and on at least that what they say. They also say that the Mongols did demonstrate some act of kindness like the fact that the leader of the Mongol empire, Genghis’ khan, outlawed any acts that involved theft and adultery. Ibn Battuta said that if you lost something on your way expect it to be brought to you because the law against theft was that strict (doc.7). They also created or started up messaging systems. First they would send a man 25 miles to the posting station but in their language it was called yams. Once the man arrive, he packs the mail onto the horses and they take it from there. If they ever come across a lake or a river then the messenger’s must pass through with ferry boats that are kept by neighboring cities (doc 8). The thing that sold the Mongols good act to many people was the fact that the Mongols was tolerant of many religious.In what looks like a journal it gives us proof that Mongke Khan, who was the fourth great Khan, gave a speech saying â€Å"But just as God gave different fingers to the hand so has He given different ways to men. † (Doc 9) What all of these documents have in common is that they showed what the Mongols did to benefit many places that they conquered and yes they did contribute a lot but they did too much wrong to forget the fact that they are ruthless killers. Many of the Mongols laws also showed evidence that they were strict, ruthless, and unreasonable people.Like on their laws about adultery it says that whoever commits the crime of adultery they shall be executed. But it also says that if you are a non-believer and you want to get with the married woman then you have to kill her husband first. Another outrageous fact about their law that I found out about is that the man could have as many wives as he can keep. It was a general custom for them to marry any of their relationships except with their moth er, daughter, or sister but they could still marry their step sister and his father’s wives but only after the father has passed.To the Mongols, drunkenness is considered an honor among their fellow people. (Doc 10) This whole article clearly proves that the Mongols were very weird, disgusting, and uncivilized barbarians. Even though the Mongols conquest did benefit the conquered lands by giving religious tolerance, outlawing theft and adultery and a little bit more but it still doesn’t wipe away the fact that they were cruel with the way they treated survivors and the number of deaths that were caused by them. Also it doesn’t change the fact that they have took away so many home and live from the people of the lands that they have conquered. Las

The Dirty Heads Relationship - 1717 Words

For any market to achieve success, said market must define, create and outline some measure of happiness for its consumers. A solid awareness and knowledge of what makes a consumer satisfied will generally lead to successful business for any specific market. However, if a particular market of an economy attempts to define happiness for its consumers, don’t they have an obligation to accurately appeal to their targeted audience? Does the cost to a consumer’s morals and ideals matter? What’s the cost for that? A television show may try to define their consumer’s happiness by a mutual connection to plot or cinematography. A musician or band may try to define their consumer’s happiness by a connection to music genre, tempo, style, title, or†¦show more content†¦The album’s title Any Port in a Storm is an idiom: sailors thankful for a place of safety when dangerous gales arise. It is a fairly common expression. Many have, or are, dealing with the challenges of finding a safe, comfortable place to rest. We all need to feel that we belong, that we are accepted. Social norms and themes such as the ones expressed in this album are generally positive, but at a point may lead to negative pressure. When social norms suggest that you drink to fit in, the expressions are no longer beneficial. Finding safety in a port that harbingers drugs and alcohol may be harmful. According to a scientific journal by accredited health professionals, â€Å"The ‘Susceptibility to P eer Pressure’ index correlated more highly with†¦ adolescent substance use, [and] misuse† (T.E. Dielman). A susceptibility to peer pressure leads to an increased risk of substance abuse. The album’s cover shows the band’s name, The Dirty Heads, in large white font, as well as the band’s peers split in two; some are enjoying commanding their vessel and drinking. Others are pulling the boat lying on the desert floor; baking in the hot sun. The album shows two members of the band struggling and the other two relaxing together, looking for their port in the storm. The lead singer and guitarist are working and the other band members are basking in the sunny success. If everyone needs to fit in, then don’t we all have to work equally hard? This album suggests otherwise. Every

Constantine s Edict Of Milan - 854 Words

Throughout history there have been moments that define the rest of time. Turning points or critical moments in which one decision or creation forever changed the path of history. Such moments as Constantine’s Edict of Milan, Gutenberg’s development of the printing press, and Martin Luther’s Ninety-five Theses forever changed the landscape of Western Civilization. Who knows where Western Civilization would be without these great â€Å"hinges† of history. In 313 CE, Constantine passed the Edict of Milan. This edict declared the freedom of everyone in the Roman Empire to choose their own religion. He neither made polytheism illegal nor did he make Christianity the official religion of Rome. Instead, to placate both pagans and Christians, both were acceptable to be practiced. This edict also stated that the emperor was protected by the â€Å"highest divinity,† whether that was God, Jupiter or any other god in the Roman pantheon. Constantine continued his work to bring pagans and Christians into peaceful coexistence. He gave the Christians their property confiscated during Diocletian’s Great Persecution, but he had the Roman treasury reimburse the people who had bought the stolen goods. He also declared the Lord’s Day to be called â€Å"Sunday† in honor of the day the Christian’s God rested and in honor of the sun, an aspect of pagan worship. He even kept the traditional title of â€Å"Pontifex Maxim us† or chief priest. After decades of persecution the Christians finally had an emperor on theirShow MoreRelatedConstantine s Declaration Of The Edict Of Milan1843 Words   |  8 PagesConstantine’s declaration of the Edict of Milan left a lasting impact on Roman society. The Edict of Milan allowed the tolerance of all religions, which influenced laws surrounding religion. This investigation will evaluate the following research question: To what extent did Constantine’s Edict of Milan, issued in 313 C.E., affect the spread of Christianity in Rome until its collapse? The investigation will address if the Edict of Milan was a turning point for Christianity in Rome, and if it hadRead MoreA Military Officer At The Time1674 Words   |  7 PagesConstantine was born in Naissus, upper Moesia on February 27th 285 ad, and was the son of Helena who was a barmaid. His father Constantius Chlorus was a military officer at the time. In 293 AD, while his father constantius wa s at the rank of Caesar, Constantine attended the court of Diocletian. His father was given the control of Gaul ( Fance). He was soon after promoted to Caesar. Rise of Diocletian Third century Rome was run down by constant barbarous attacks from the north. 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It all started when h e was born in around 280 CE in Naissus, Moesia, to father Flavius Valerius and mother Helena. His father became Roman emperor in around 305 CE. He was elected to the position of emperor by Maximalla, who was the emperor of Western Rome at the time. While his father was alive, Constantine wasRead MoreConstantine And Empress Helen Their Impact On Christianity1479 Words   |  6 PagesTopic: Constantine and Empress Helena: Their Impact on Christianity -Who was Constantine?: Constantine was believed to be born on February 22, either in 272 or 273 AD. The exact date and year is not definite. He was the son of Marcus Flavius Valerius Constantius Herculius Augustus (mainly known as Constantius Chlorus) and Flavia Iulia Helena Augusta (mainly known as Saint Helena). His father was an officer of the army, and his mother was an inn keeper’s daughter. His father later divorced his motherRead MoreReligion Vs. 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His father is known for being raised to the title of Caesar, becoming known as Constantius Chlorus, granted 3 years

Relationships in Romeo and Juliet Essay - 1107 Words

The relationship shown in Act 3 Scene 5 between Juliet and Lady Capulet is portrayed as poor. Lady Capulet is shown as a very distant mother, though this is to be expected when there is a Nurse taking care of the child from the early stages of the child’s life. In Act 3 Scene 5 Lady Capulet is very fickle in making her decision to stand up for Juliet when she decides to go against her father’s orders and not marry Paris. This lack of the ability to stand up for her own daughter just emphasises the distance between Lady Capulet and Juliet as Mother and Daughter. This fickleness is shown through related quotes like, â€Å"I would the fool were married to her grave†. Lady Capulet then changes her mind and shows some faint rebellion against Lord†¦show more content†¦In the time this play was set, a man’s daughter was seen as the man’s property, therefore the father was allowed to give his daughter to whom he thought was suitable. The daughter refusing her father’s instructions was seen as dishonourable and embarrassing for the father, for this shows a lack of power and control over his own daughter. To avoid his daughter embarrassing him like this, Lord Capulet resorts to violence, threats and insults. He shows anger and violence when he says, â€Å"My fingers itch†, meaning he would hit any of the three women present at the time. He threatens to disown his only daughter because of this rebellion, â€Å"An you be not, hang, beg, starve, die in the streets†, here Lord Capulet is basically telling her that if she doesn’t obey him then she will end up, dying on the streets. Meanwhile, throughout the whole of this argument, lord Capulet is throwing insult after insult at Juliet, names like â€Å"green sickness carrion† and â€Å"tallow face†, which mean, â€Å"green sick dead meat† and â€Å"pale, ugly, death like face†. These are really powerful insults to be calling your daughter and they just emphasise the level of anger that Lord Capulet is in. This sort of behaviour is to be expected from Lord Capulet, because he feels he has done an excellent job in securing his daughter’s future with a perfect husband, and now Juliet is throwing his best efforts in his face. He highlights how hard he has worked in finding anShow MoreRelatedRelationships in Romeo and Juliet Essay1149 Words   |  5 PagesIn this essay, I will be examining Shakespeare’s treatment of relationships in Romeo and Juliet. As a poet and playwright, he wrote 154 sonnets, 2 long narrative poems and 38 plays, one of his most famous plays being Romeo and Juliet. There are many different types of relationships between characters, and these are essential to the play. The prologue tells us that the play is about two star-crossed lovers from two feuding families, the Montagues and Capulets. 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Marriage was usually organised by the parents of both families and were arrangedRead MoreParental Relationships In Romeo And Juliet1329 Words   |  6 PagesSince reading has been around, it has been used to educate. Romeo and Juliet has been around for what seems as long as literature itself, and is still used to teach today.Written in the 1590’s, the tragic story of Romeo and Juliet is about the untimely death of two star crossed lovers, despite their feuding families. Throughout reading, it becomes clear that the attitudes of the Montagues and Capulets, Friar Lawrence and the Nurse fulfilling parental roles, and Juliet’s forced marriage caused theRead MoreThe Relationship of Juliet and Her Parents in William Shakespeares Romeo and Juliet2088 Words   |  9 PagesThe Relationship of Juliet and Her Parents in William Shakespeares Romeo and Juliet Four hundred years ago, William Shakespeare wrote the tragedy of Romeo and Juliet, a popular play that continues to capture the imagination and emotions of people around the world. The drama portrays the passionate, violent and desperate lives of two lovers living in Verona, Italy. 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In the medieval world of Verona in Elizabethan England, fathers were entirely in charge the household as they were viewed as dominate and more powerful. In the beginning, Lord Capulet is illustrated to be concerned that marriage to the â€Å"Gallant† and â€Å"noble† County Paris is too sudden for his daughter. My child is yet a strangerRead MoreThe Role of the Nurse in Her Relationship with Juliet in William Shakespeares Romeo and Juliet782 Words   |  4 PagesNurse in Her Relationship with Juliet in William Shakespeares Romeo and Juliet Romeo and Juliet is a play written by Shakespeare. It is about two feuding families, the Capulets and the Montagues, whose children fall in love. The play ends in tragedy when both Romeo and Juliet die. At the time this play was written and set society was very different. 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Financial Forecast Principles of Corporate Finance

Question: Describe about the Financial Forecast for Principles of Corporate Finance. Answer: Assessment 1 Financial forecast and significance Financial forecasting is a fiscal management tool that helps in estimating relevant information based on the past, present and expected financial conditions. This helps in identification of future income and expenditure trends that might have a long-term or immediate influence on the strategic goals, government policies etc (Fields, 2011). Successful companies rely on such financial forecasting to develop business strategies because companies doing an accurate financial forecast always advance ahead and do not lag behind. Financial forecasting is an important tool if companies are applying for a loan. It also plays a major role where the companys operations are cyclical, so that cash shortfalls can be overcome and company can plan ahead accordingly by paying its payroll, rent and other expenses (Deegan, 2011). If a company is planning to introduce a new product into its business, then financial forecasting can allow the companies to construct a model of how its business will perform financially if specific strategies are carried out. Performance of Dr. Reddy In the year 2007-2208, there is a fall in the revenue by 22%which amounts to INR 51,945 from the previous figure of INR 66,418 and this can be attributed due to setbacks of interim nature with the third party suppliers. The alteration in the dynamics of the market urged the company to spot the Betapharma value. Assets impairment worth $406 million was taken in the past 3 years. As per the statements, it can be commented that the revenue, as well as shares increased, the impairment of goodwill, the non-cash write-down of intangible assets is a strong reflection on the margin, as well as profitability portraying a loss of INR 9172 million in the year 2009. Revenue enhanced by 39% taking the figure to INR 70,000 million. Moreover, going by the moves of Dr Reddy it can be said that the company is banking on a positive note. Importance of Sales Forecasting Sales forecasting can help to easily adjust the demand and supply of products by overcoming the temporary demand in the light of expected estimate. It can help in benefitting the inventory control by avoiding the weaknesses of over-stocking and under-stocking. Sales forecast also helps in the facilitation of territory allocation and reallocation (Davies Crawford, 2012). Sales volume can be estimated by various factors such as territory potential that includes estimating the market potential for a product line in a geographical region. It can also be estimated by the past sales experience by taking the past years sales for every geographical sales region, add a percentage of arbitrage and decide the sales volume. Companies also use executive judgement for estimating the sales volume when the market information is absent. The senior managers or executives apply their judgement based on the past experience to forecast the sales volume (Choi Meek, 2011). Significance of Pro forma statements Pro forma (as a matter of form) is applied to the method of presenting financial projections for a particular period of time in a standardized format. These are used by businesses for decision making and control processes and for external reporting to investors, creditors and owners. It can be used as a basis of comparison and analysis so that the management, credit officers and investment analysts can be provided a feel for a specific nature of the financial structure of a business (Graham Smart, 2012). It is a vital organ of the planning process and can also help in minimizing the risks associated with the initiation and operation of a business. Importance of External Funds External funds are acquired from outside sources of a company. If investment having a high interest rate can be found than the secured bank loan obtained by a company, then preservation of own resources can be done and these external funds can be used for the investment purpose. External funds can also be utilized for financing growth projects that the company could not have funded itself (Brigham Ehrhardt, 2011). Sources of external funds like shareholders and investors requires the company to give its portion of ownership in exchange of funds and in this way, companies can obtain huge influx of cash that can be invested for different purposes like launch of a new product etc (Horngren, 2013). Assessment 2 An organization cannot operate in isolation. It is influenced by various factors and different environment. It needs to be noted that change is inevitable and organizations has to undergo changes to adapt to the prevailing situation. The external environment influences the overall organization and it is not easy to control the external environment (Brigham Daves, 2012). The external environment is: Changes in the economy the prevailing situation in the economy plays a leading role in influencing the operations of the organization. If the economy is booming it will lend support to the business and vice versa. Competition threats organization operates under threat from the customers. The rivals are always in the hunt to gather a leading edge and this is done through many ways. Government rules the rules of the government also influences the organization. If the government regulations are rigid in nature it hampers the smooth functioning while a lenient policy helps the business. Organizational structure, as well as objectives helps in financial forecasts because a well designed structure along with firm objective helps in management and cost accounting that ultimately leads to preparation of the budgets. When the budgets are prepared in an appropriate manner, it helps in forecasting the financial aspect of the business (Horngren, 2013). The key success factor for organization can be done through reputation, endurance, credibility and the operations in Wangaratta and Benalla for the period of 50 years. Moreover, the community focus also plays a pivotal role along with the quality and responsibility. The professional approach also plays a leading role in delivering success such as governance, finance, innovation, systems, etc. The factor of governance and integrated system helps in achievement of the objective and ensure success (Brealey et. al, 2011). Through SWOT analysis we can define the organization. Strength A strong brand with a strong network Continuous performance in the long term Financial management Innovative management and strong capacity Weakness Aging websites Improper access to staff or trainers Inability to adapt to strong change Weak relation with HESG Opportunities Leading role in community projects Online learning, enrolment and registration. Staff development Products driven by market Threats Turnover of the staff Remuneration Funding of the government Exposure to economic environment The centre derives income through various sources like Commonwealth and State government, statutory authorities and other fee derived from business, as well as individuals. The development of budgets every year helps in keeping a tab over income and expenses. The bottom up approach is considered in this scenario (Burke et. al, 2010). The scenario in the past three years indicates that there is a decline in the total income along with increment of the expenses. The operating profit has turned negative and event the growth income that stood at -28.8%. As per the budgeted figure the total income will enhance in the coming three years with an increment in the operating profit (Brealey et. al, 2011). The position of the organization was affected in 2013 by non compliance and a surplus was seen in 2014. The total income enhanced from 2009 to 2012 while declined in 2013. At the same time expenses increased considerably. There was a change in the reported profit in the past three years where a decline was witnessed. The growth projects that after an increase in 2012 it slumped in 2013. This indicates a strong show but the figures are weak in 2013 and hence call for a strong attention by the management. Moreover, the business plan clearly indicates that the external environment is an important factor that plays a leading role when it comes to the organization point of view. The external environment like customer base, competitor policy all plays a leading role and hence needs to be considered in an effective manner (Albrecht et. al, 2011). There are various risks that come in the way of the organization. Maintenance of cash reserves is an important consideration and hence operations will be impacted. The customer and the funding base have been subjected to risk but only few contracts has accounted for over 50% of the funding base. Therefore, the risk pertains to funding agreements and the large contracts are prone to breach. Therefore, limiting such risk is not in control. The key assumption for the purpose of forecasting is taken from the budgeted figures that is taken with the help of past year trend. The operations clearly indicate that there will be a growth in the operations. Therefore, the total income can be projected to be high in the upcoming years. Similarly with the growth in the income there will be an increment in the expenses and operating profit will scale higher. Moreover, the external environment will play a leading role. While considering the external environment utmost importance is provided to the government regulations, policies and the competition. It is assumed that the government policy will aid in prosperity of the organization and will create better opportunities. Moreover, a cut-throat competition will aid in bringing favorable result to the organization as a whole. Assessment 3 Cash flow statement forecast Financial forecast for the next year Statement of cash flows For the financial year ended 31st December 2015 2015 2014 2013 Operating Activities Subscription entrance fees 157,92,304.85 137,32,439.00 104,74,318.00 Training, examination Assessment fees 239,11,574.00 224,11,574.00 209,41,063.00 Sponsorship and donations 30,26,000.00 27,76,000.00 25,29,068.00 Conference registrations 35,47,798.00 31,97,798.00 20,77,466.00 Property rental recoveries 13,50,753.00 10,50,753.00 7,83,782.00 Project income and associated fees 203,35,142.30 184,86,493.00 162,52,001.00 Interest income 25,342.00 34,342.00 43,453.00 Other income 1,80,000.00 2,18,451.00 6,20,779.00 Payments to suppliers and employees (628,62,810.00) (566,62,810.00) (469,44,296.00) Net cash flows from operating activities 53,06,104.15 52,45,040.00 67,77,634.00 Investing activities Net movement from investment securities (31,42,835.00) (31,12,835.00) (30,81,431.00) Payments for property, plant and equipment (6,15,044.00) (18,15,044.00) (14,86,950.00) Net proceeds from sale property 6,56,655.00 5,06,655.00 19,53,755.00 Net cash flows used in investing activities (31,01,224.00) (44,21,224.00) (26,14,626.00) Financing activities - - - Net cash flows used in financing activities - - - Net increase in cash and short term deposits 22,04,880.15 8,23,816.00 41,63,008.00 Cash and short term deposits at 1 January 2015 163,66,097.00 155,42,281.00 113,79,273.00 Cash and short term deposits at 31 December 2015 185,70,977.15 163,66,097.00 155,42,281.00 Sales Forecast Sales forecast Training Based sales due to change in the demographic 1500000 admission for new community programme 15% Revenue increase 20% Particulars 2015 2014 Subscription entrance fees 157,92,304.00 137,32,439.00 Training, examination Assessment fees 239,11,574.00 224,11,574.00 Sponsorship and donations 30,26,000.00 27,76,000.00 college operation 284,12,884.80 236,77,404.00 sales forecast 711,42,762.80 625,97,417.00 Profit and Loss forecast Particulars 2015 2014 2013 Continuing Operations Revenue from operating activities 711,42,762.80 625,97,417.00 553,37,919.00 Net surplus on sale of property 5,56,500.00 4,96,190.00 10,81,605.00 Other income from investments 35,56,981.00 38,56,961.00 86,06,362.00 Revenue 752,56,243.80 669,50,568.00 650,25,886.00 Expenditure Personnel costs 323,45,706.00 203,45,706.00 191,08,694.00 Consultants fees - clinical 9,76,667.00 8,76,667.00 7,65,866.00 Consultants fees - management 19,44,968.00 16,44,968.00 13,17,342.00 Telephone, teleconference and audio visual costs 9,28,941.00 8,58,941.00 9,30,701.00 Printing, stationery and photocopying 16,02,664.00 15,75,664.00 15,48,950.00 Postage and courier costs 7,04,417.00 6,64,417.00 7,03,837.00 Information system costs 12,66,824.00 11,76,824.00 12,66,163.00 Travel and accommodation 60,85,893.00 55,35,893.00 49,92,152.00 Associations and library publications 9,97,334.00 7,72,334.00 5,49,193.00 Audit, legal and professional fees 1,50,000.00 1,34,504.00 3,60,535.00 Bank fees and merchant charges 6,70,000.00 6,61,952.00 5,63,839.00 Rent, rates, power, repairs and other property cost 24,46,909.00 23,16,909.00 21,96,683.00 Insurance 2,18,817.00 3,38,817.00 3,51,303.00 Project equipment purchases, hire and repairs 9,97,244.00 8,97,244.00 7,20,356.00 Training manuals and consumables used in education and field projects 7,20,579.00 6,75,579.00 6,30,711.00 Scholarships, fellowships and research grants 11,50,883.00 11,10,883.00 12,71,300.00 Awards, other grants, gifts and prizes 8,60,443.00 5,60,443.00 5,38,980.00 Grants funded from external sources 5,39,144.00 91,82,180.00 63,11,364.00 Facilities hire and catering costs 54,91,793.00 41,91,793.00 28,29,648.00 Foreign exchange loss 18,000.00 21,070.00 2,02,086.00 Depreciation expense 15,23,498.70 23,02,257.00 27,45,787.00 Amortisation expense lease incentive 64,846.00 64,846.00 64,846.00 Specialist societies funding costs 38,94,707.00 41,40,769.00 43,86,831.00 Committee and office bearers costs 1,57,010.00 82,800.00 8,590.00 Doubtful debts expense 1,11,404.00 91,404.00 9,734.00 QSEC write-off development and legal costs - - - 4,180.00 Other expenses from operating activities 4,52,560.00 4,02,560.00 4,56,606.00 Expenditure 663,21,251.70 606,27,424.00 548,36,277.00 Surplus for the period 89,34,992.10 63,23,144.00 101,89,609.00 Other Comprehensive Income Foreign currency translation (3,680.00) (1,198.00) (15,536.00) TOTAL SURPLUS 89,31,312.10 63,21,946.00 101,74,073.00 Key Assumption and forecast The company has decided to increase the sales in the year 2015. The young generation people want to go abroad and do further studies. They are interested to join this college because this college is providing a better education. Even the student who are staying here are keen to join this college. This college is improving their way of teaching every year. At present it is thinking to introduce a new community programs which will make the company sales to be increase by 15 percent. Even they are changing its strategy so that the revenue will increase by 20 percent (Horngren, 2013). The planning of the new programs and various new activities to be launched in the coming year will make the sales increase to $ 71,142,762. Key Milestone Even in todays era company are requiring different type of qualities in the young generation people. This college is giving this type of training to the students so that after leaving this company they get their job immediately because of this quality of the college the sales are being increased. Due to the new strategy operating profit will increase by $ 8,913,312.10 compare to the previous year in which the profit was $ 6,312,946. The college is member of the Australian council for international development (ACFID). This ACFID will build trust among the stakeholders and will also lead to international development of the colleges. Though there are some of the external factors that lead to a positive impact on the environment. Some of the college programs are now available online because of that student can do abroad studies by sitting at their native place. For having a new style of studies young generation are approaching abroad colleges. Key Assumptions The present scenario is that young minds are going abroad for pursuing their higher studies which lead to an n increase in revenue. In order to improve their career opportunities young student are going abroad. The company has also forecast that they will give awards to students like scholarship which will help more and more students to participate in any project (Libby et. al, 2011). It leads to increase in expenses of awards, gifts prizes to $ 860,433. The picture for emerging market and developing economies is diverse but in many cases challenging. The continuous trend of new development, new community programs for youth will continue to weigh on the growth prospectus in coming years. Even the company wants to invest in new location for that it wants to spend S 12, 00,000 in the following project. It will lead to increase in the land acquired by them with the help of this they will recruit more more students for giving education. Even it in the coming year they will recruit more employees so that the work of the college are done quite easily. The current asset of the college is $ 92,259,439 which shows that the college is very much flexible they will run smoothly even in the adverse situation. Rationale used External environment affect a lot on the economy. The college is now focusing on the new development and even them giving training programs. The colleges are now scanning and monitoring so that they have huge development in the coming year. The external environment is divided into market, industry and macro environment. The colleges are even changing their way of studies according to the market trends such as online classes have been started for students. The market environment focuses on the students, faculty and colleges in abroad. The macro environment aim in the word (STEEP) social, technology, economic, environment and political. They are interrelated to each other. If any of the factors are being affected then it will affect the whole economy. The following factor should be stable so that the college trends of increase in economy remain stable. A sense of positive approach should be there and more and more students should come from outside for having higher education (Melville, 2013). Factors that impact the financial forecast The college must also focus on the following to have growth in the economy such as change with requirement of the market, social values. The proper analysis is the first priority with regard to development strategy. Even the government is funding grants to the college so that they give education to the young generation. Thus they are also getting help from the government in education related purposes. The audit fees have also been increase a little bit according to the forecast because of which profit have increase (Needles Powers, 2013). Even the college is providing a proper diet food in the college which will lead to catering cost being increase to $ 5,491,793. For this type of forecast a very experienced batch of faculty are needed who will do a proper forecast. Due to this forecast only they will go in the right path in the coming year. Assessment 4 The overall assignment is based on the concept of financial forecasting and methods. Dr Reddy has been studied for the purpose of financial reporting. From the assessment it has come to the forefront that financial forecasting plays a dominant role in the strategic growth of the company. The performance of Dr Reddy in the past year has been formidable except the previous year where there has been a downfall. Further, the importance of pro forma statement has been discussed and the need of external funds has been correctly chalked out. The performance of a company depends upon various factors and financial forecasting is an important tool because the future course of action needs to be pre determined so that proper action can be taken in this regard (Northington, 2011). The Centre for continuing Education has been discussed in Assessment 2. In this scenario, the business plan has been reviewed and the external environment in which the organization operates is studied. Moreover, the success factor of the organization has been brought to the forefront. A SWOT analysis has been to analyse the performance. A business functions under internal, as well as external environment and both play a major role in shaping the destiny of the business. External environment should not be strict else it might lead to a pause in the business. The Assessment 3 has been done to shed light on the financial forecast and budget. The financial forecast has been done with the help of excel features. Therefore, the cash flow forecast, sales forecast, profit and loss forecast. Various parameters have been undertaken and the business plan was designed with the following trends (Williams, 2012). Further with the help of various assessment criteria, the study has been done. Proper analysis is the need of the hour and this has been highly advocated. It also emphasizes that the process of forecasting involves a number of parameters for the business. According to the parameter it becomes easy to forecast. Further with the help of forecasting proper answers has been delivered about the functioning and future growth. References Albrecht, W., Stice, E. and Stice, J 2011, Financial accounting, Mason, OH: Thomson/South-Western. Brealey, R., Myers, S. and Allen, F 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Brigham, E.F. Ehrhardt, M.C 2011, Financial Management: Theory and Practice, USA: Cengage Learning. Burke, A., Van, S. A., Thurik, R 2010, Blue ocean vs. five forces, Harvard Business Review,vol. 88, no. 5, pp. 28-29. Choi, R.D. and Meek, G.K 2011, International accounting, Pearson . Davies, T. and Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill. Fields, E 2011, The essentials of finance and accounting for nonfinancial managers, New York: American Management Association. Graham, J. and Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Libby, R., Libby, P. and Short, D 2011,Financial accounting, New York: McGraw-Hill/Irwin. Melville, A 2013, International Financial Reporting A Practical Guide, 4th edition, Pearson, Education Limited, UK Needles, B.E. Powers, M 2013, Principles of Financial Accounting, Financial Accounting Series: Cengage Learning. Northington, S 2011, Finance, New York, NY: Ferguson's. Williams, J 2012, Financial accounting, New York: McGraw-Hill/Irwin.

The pros and cons of using development assistance/foreign aid to promote democratization and good governance Essay Example

The pros and cons of using development assistance/foreign aid to promote democratization and good governance Essay The granting of foreign aid/ development assistance to developing and underdeveloped countries can often is a challenging task. While these countries definitely need assistance from the developed world, charitable intentions doesn’t necessarily translate into desired outcomes. That is why the decision makers in government and other international financial institutions will have to weigh the pros and cons of each grant and come to a conclusion based on individual cases. The rest of this essay will elaborate the positive and negative factors that facilitate or thwart foreign aid issuance. Firstly, citizens in donor nations often think of their aid to developing countries as a humanitarian cause. Their intention is to do the morally correct thing and to demonstrate goodwill toward disadvantaged people of the world. Whether this intention is manifest as private philanthrophic aid or government sanctioned aid, it is often regarded as a â€Å"gift or a way of acting on fundamental values, particularly religious tenets, humanitarian principles, and universal rights.† (Dervil, et. al, 2010, p.1) Such altruistic and benevolent intention needs to be appreciated and rewarded. It also brings a sense of solidarity among people of different nationalities, which is a desirable outcome. We will write a custom essay sample on The pros and cons of using development assistance/foreign aid to promote democratization and good governance specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The pros and cons of using development assistance/foreign aid to promote democratization and good governance specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The pros and cons of using development assistance/foreign aid to promote democratization and good governance specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It could also be argued that covering one’s strategic interests is a legitimate goal by itself. Thereby, one could justify the encompassing of foreign aid under the strategic policy framework. For example, much of the assistance provided around the world by the United States during the Cold War was aimed at shaping spheres of influence without much regard for actual development. Proponents argue that this was essential in maintaining power equations in global politics and in preventing catastrophic military entanglements, such as the hypothetical Third World War. (Siegle et.al, 2004, p.66) Similarly, such outlays are in contrast to another variety of wielding influence as illustrated by the Marshall Plan, which was projected as â€Å"development assistance in the form of investment†. (Siegle et.al, 2004, p.66) In contemporary global politics, a similar policy is being adopted by China, whose development assistance to Africa is seen as a manifestation of its growing global clout. (Dervil, et. al, 2010, p.2) Furthermore, development assistance can also be viewed as one key instrument among an array of policy measures that is deployed as a way of gaining a return on investment. Return on investment in turn translates into economic security and global stability. Similarly, purported efforts to stimulate and help grow emerging market economies in Asia and South America can be seen as diversification of investment risks panning the globe. That such influx of funds will lead to sustainable and balanced economic growth is the key imperative and development of democracy and transparent governance is incidental to the cause. This has generally been the attitude shown by the Group of Twenty countries that essentially assign and prioritize distribution of aid internationally. Further, â€Å"Aid programs targeting pandemic diseases and the capacity of developing country systems to execute quality surveillance, treatment, and prevention can be viewed as an investment in the productivity of those countries and in global public health. On the harder, military security side of the equation, civilian conflict prevention and conflict transformation efforts in fragile states are frequently touted as cost-effective investments in comparison with military intervention and the costs of either peace enforcement or war.† (Dervil, et. al, 2010, p.1) Coming to the negative aspects of the practice of giving financial aid, many countries in Sub-Saharan Africa, Asia and Latin America qualify for Highly Impoverished Poor Countries category. But not all of them get due attention and assistance from the international community, and aid does not always get distributed based on how compelling the conditions are. In contemporary geo-politics the United States plays an important role in deciding which countries get aid and which do not. But these decisions are not dictated by local economic imperatives, considerations for democracy promotion or the prospect of improved governance in the receiving country. In other words, assistance that is labeled development aid is also used by some governments purely as a means of geopolitical influence. Although such influence is also intended to benefit the donor’s economic and security aims, â€Å"what distinguishes this approach from a true development investment approach is that, in this form, aid is treated wholly as an instrument of political leverage, and development outcomes are neither the end nor the means to the end†. (Dervil, et. al, 2010, p.4) As decisions to give aid have usually tended to discount democratic criteria, a large percentage of development assistance aid has been provided to autocratic leaderships. Barring the rhetoric about the thrust for democracy promotion, the ground reality is that Western democracies, led by the United States works within a policy framework that is tilted against democracy. So, developmental aid can help both the donor and recipient nations, without fostering democratic institutions in the latter. This is one of the major drawbacks in the practice of giving financial aids. (Carothers, et.al, 2007, p.3) Key decision makers should also be mindful of the fact that aid handed over to unreliable receivers is bound to be misused. In most cases, even the intentions behind aid giving tend to be business oriented. As a result, the term ‘aid market’ has come into parlance, reflecting the commercialization of what was originally meant to be a humanitarian enterprise. If not outright business interests, aid tends to be directed toward strategically important geographic locations irrespective of urgency. Security policy objectives will usually be bound together with anti-poverty goals, often with no unifying implementation program. This approach is likely to lead to dismal outcomes. (Carothers, et.al, 2007, p.3) Many poor countries also see aid as a threat to their sovereignty and refuse infusion of funds on these grounds. Hence, the practice of providing aid to impoverished or crisis-ridden countries is seldom a straightforward process carried out with noble intentions. It involves a lot of complexities and hurdles. One of the key hurdles is the continued presence of institutional barriers that make aid initiatives prone to budgetary restrictions. Diminished willingness to accept aid in the prevailing structural arrangement has also dampened aid transfers in recent years. There are some desperately poor countries that are willing to put up with these handicaps and willing to accept aid, but unfortunately are unable to convince donors that the funds would be properly expended. And finally, another hindrance to foreign aid â€Å"is the new cozy relationships with private and voluntary organizations, funded by official aid, and competing with them for taxpayer and commercial support.† (Rogerson, et.al, 2004, p.2) Finally, when one employs sophisticated analytical tools to track delivery of aid, to measure governance and transparency, to gather public opinion in the recipient nations, then a greater understanding of financial aid can be achieved. By using these tools, experts are able to conclude that accountability is one of the weak areas. (Siegle et.al, 2004, p.66)