The Accounting Profession In Society Accounting Essay

Accounting has traditionally been viewed by society as drilling, boring and humdrum figure crunching. Consequently, pupils who have perceived that they are non ‘good with Numberss ‘ may hold steered off from accounting as a major class of survey and as a calling pick. Initially, the literature reappraisal examines secondary school pupils ‘ perceptual experiences of the work of an comptroller and the accounting profession. It is followed with a reappraisal of the cardinal factors act uponing pupils ‘ perceptual experiences. Last, the position of accounting compared to other professions will be examined.2.2 The Accounting profession in societyTypically, comptrollers have been referred to as figure crunchers, concentrating on numerical truth, everyday recording and computation methods ( Parker, 2000 ) . Albrecht and Sack ( 2000 ) , Cory ( 1992 ) , and Garner and Dombrowski ( 1997 ) attributed these negative perceptual experiences to misinformation or deficiency o f information about what accounting is and the nature of the responsibilities that comptrollers performed. Napier and Carnegie ( 2007 ) noted that accounting has been described as an progressively societal pattern instead than a proficient pattern as it competes with other professional groups and businesss to pull and retain endowments. As a calling, accounting has come under examination in many ways ( Ajibolade, 2008 ; Adeyeye et al. , 2010 ) , peculiarly in epochs of corporate prostration. Research conducted by Mladenovic ( 2000 ) showed that pupils tend to comprehend accounting as chiefly numerical, nonsubjective and non-controversial, and are less able to comprehend the importance of originative opinion and communicating accomplishments for comptrollers. In Malaysia, several surveies have shown that accounting professions are still popular amongst the pupils ( Goon, 1975, Samidi and Tew 1995 ; Hashim et Al, 2003 and Said et al. , 2004 ) . For illustration: Goon ( 1975 ) found that the bulk of her respondents had chosen accounting as a profession. Samidi and Tew ( 1995 ) reported that the profession is still the most popular pick 20 old ages subsequently. Said et Al. ( 2004 ) found that the accounting profession ranked amongst the two most preferable callings given by the public and private university pupils. Mladenovic ( 2000 ) found that Australian university pupils tend to comprehend accounting as chiefly numerical, nonsubjective and non-controversial, with an affinity towards mathematics and statistics. Futhermore, surveies conducted in the USA, Canada and the UK ( Luscombe, 1988 ; Cohen & A ; Hanno, 1993 ; Fisher & A ; Murphy, 1995 ) show that many pupils form an feeling that ‘accountants are dull, deadening figure crunchers. ‘ Furthermore, surveies in the US have found that secondary school pupils believe that a grade in accounting would be utile to person who wants disputing work ( 74 % ) , or to be President or CEO of a major company ( 81 % ) ( Hartwell et al. 2005 ) . Hartwell et Al. ‘s ( 2005 ) survey besides found that contrary to the stereotype, merely 39 % of respondents agreed that accounting is predictable and stays the same, while 56 % indicated that accounting would be utile for person who wants assortment in work. The accounting profession certifies certain degrees of expertness, instruction, and experience of single comptrollers and these enfranchisements can be added to their list of certificates so the client can anticipate a certain degree of competency. Accountancy is one of the prima professions, good sought after by many in society today. For some clip, as a calling, it has enjoyed a comparative advantage in footings of wage, prestigiousness and occupation satisfaction.2.3 Images of comptrollersHarmonizing to the AICPA ( 2000 ) , most pupils can non accurately depict the work of comptrollers, their duties or the chances available in the accounting profession. These positions are farther supported by a figure of writers. Cobbs ( 1976 ) belittles the profession for neglecting to inform the populace on what comptrollers do and inquiries the ability of the profession to make so. Parker ( 2000 ) blames the ineffectualness of professional organic structure advertisement on the deficiency of a pprehension, and Smith & A ; Briggs ( 1999 ) blame inaction of the profession on the hapless perceptual experience. McMurdy ( 1997 ) sees the linguistic communication used by comptrollers as confounding the populace and maintaining them in the dark about what accounting is. Assorted research studies have been conducted to find how scholars ( who are still at school ) and pupils ( who are analyzing at third establishments ) perceive the work of the comptroller. Students and scholars perceive comptrollers to be reasonably isolated ( Oswick, Barber & A ; Speed 1994 ; Coate, Mitschow & A ; Schinski 2003 ; Heiat, Brown & A ; Johnson 2007:96 ) , tiring ( Cohen & A ; Hanno 1993, Hunt et Al. 2004 ; Byrne & A ; Willis 2005 ; Heiat et Al. 2007:96 ) , formal and introspective persons ( Coate et al. 2003 ) , concerned with item ( Hunt et al. 2004 ) and compliance-driven ( Byrne & A ; Willis 2005 ) . Research workers have besides concluded that small or no advancement has been made in chase awaying the uncomplimentary image of comptrollers, despite the profession ‘s representation of modern-day accounting patterns as dynamic environments necessitating people with creativeness and critical thought accomplishments ( as depicted in table 1 ) ( Fisher & A ; Murphy 1995 ; Mladenovic 2000 ; Coate et Al. 2003 ; Byrne & A ; Willis 2005 ) . But other research, major accounting houses grew really rapidly during the 1980s. The proportion of university alumnuss come ining traineeships with accounting houses peaked at over 10 % in 1987 and is presently running at about 8 % . In other several surveies in the instruction literature besides have identified that pupils shared a common belief that the accounting environment offer a higher supply of occupations compared to other countries of concern ( Paolillo and Estes, 1982 ; Wheeler, 1983 ; Cangelosi et al. , 1985 ; Kochanek and Norgaard, 1985 ) . Of effect, such belief plays an of import function in taking their calling determinations in accounting. Students frequently perceived accounting calling as extremely honoring in footings of finance and position. These perceptual experiences frequently come from their collegiate experiences. However, these perceptual experiences in world may non be true.2.4 Percepts of Accounting Study at SchoolThe demand to enroll pupils interested in accounting as a profession, has led many research workers garnering grounds from high school pupils in relation to the exposure they have received about accounting. Byrne and Willis ( 2005 ) found that the chief factors to act upon secondary school pupils ‘ perceptual experiences of accounting were the survey of the topic in school, the factual media and their instructors. In the Byrne and Willis ( 2005 ) survey, pupils who were analyzing accounting at secondary school had a less negative image of accounting compared to those non analyzing accounting. However they still held a traditional position of the profession and of the work of the comptroller. Byrne and Willis ( 2005 ) found that the ground for the findings was due to the fact that the nature of the accounting teaching method being experienced by secondary school pupils was non significantly chase awaying preexistent negative perceptual experiences or giving them a realistic feeling of accounting patterns. In fact, anterior research undertaken by Byrne and Willis ( 2001 ) into the secondary school accounting class provides grounds that secondary schools emphasized mechanical clerking and appraisal advancing rote acquisition. This attack is likely to corroborate instead than dispute pupils ‘ traditional stereotyped position of the work of an comptroller and the profession. Byrne and Willis ( 2005 ) recommended that the profession should seek to act upon the content of the course of study in secondary schools to guarantee that the work of an comptroller is seen as less definite, precise and conformity driven and more interesting. These determination are similar to that of Inman ‘s et al. ‘s. ( 1989 ) survey. Students ‘ experiences with uninteresting accounting coursework and rote acquisition may besides deter the best pupils from prosecuting an accounting major ( Inman et al, 1989 ) . Students are more likely to take an accounting major when they consider accounting interesting and gratifying ( Saeman & A ; Crooker, 1999 ) . Tan and Laswad ( 2009 ) showed that a higher proportion of accounting pupils than other concern pupils decide on their major prior to university survey. Therefore they recommended that the profession should advance the positive facets of an accounting calling non merely to pre-university pupils but besides to the populace, as this scheme would heighten the public profile of members of the profession. There is grounds to propose that the accounting course of study in secondary schools may be playing a portion in footings of pupils ‘ perceptual experiences of account ing, which may non needfully bespeak the true nature of the profession.2.5 How to give a positive perceptual experience of Accounting to pupils?Harmonizing to Albrecht and Sack ( 2000 ) , one manner to increase the figure of pupils majoring in accounting would be for the profession to pass on more efficaciously what occupations comptrollers really perform. The broad scope of calling options available to comptrollers should be emphasized peculiarly to high school pupils and college fresher. By efficaciously pass oning the properties of an accounting calling, the widespread perceptual experience that the work is deadening and uninteresting should be countered. Another manner to successfully enroll pupils to accounting is to emphasize the long-run fiscal wagess and occupations security of the profession. It appears that those who choose to major in accounting realize that possible exists for both a high income and stable employment in their callings. Given the recent negative imperativeness environing the accounting profession, layoffs and ethical jobs could finally turn out to be a much bigger barrier to choice of an accounting major that has traditionally been perceived. The horror narratives of failed callings of Anderson employees may good hold a negative impact on accounting registrations, because accounting big leagues place a high accent on occupation security. Finally, comptrollers must be wise and proactive in keeping the image of accounting as a esteemed profession. Failing to turn to the recent moving ridge of dirts is the wrong attack. They need to pass on that the accounting profession has historically been regarded as the prot otype of ethical and professional behavior and that the profession will one time once more rise to the challenges it faces today. The AICPA and some province societies have introduced several plans and selling stuffs designed to pull pupils to accounting. Employers and universities besides have a interest in pulling pupils to accounting callings. L.Hartwell, S.Lightle and Maxwell suggested that enrolling attempts should get down early and should stress the ambitious nature of accounting work and supply specific information about get downing wages. Rather than avoiding treatment of the recent accounting dirts, recruiters should see utilizing them as an illustration of the critical function accounting dramas in our capital markets. Change by reversaling the diminution in accounting registrations will non go on overnight, and can non be achieved in isolation. It will necessitate creativeness and cooperation among pedagogues and practicians, and perchance alterations in the profession itself. A particular undertaking force, Accounting Careers for Tomorrow ( ACT ) , have studied research and discussed the issues environing steep registration diminutions in college accounting plans. They determined that the WICPA must make consciousness of calling chances among high school pupils, and instructors, every bit good as others. ACT has concluded that the WICPA and its members must bring forth these positive perceptual experiences about the profession: Accounting is a profession, non a occupation Accounting is interesting, disputing and strategic An Accounting grade is a good footing for a calling2.6 Status of Accounting Compared with Other ProfessionsStudents are more likely to draw a bead on to a calling that is held in high regard by society. Irish high school pupils ranked comptrollers behind physicians, attorneies, tooth doctors and designers as professionals ( Byrne & A ; Willis, 2005 ) . However, in the Byrne and Willis ( 2005 ) study the existent ranking of accounting as a profession varied between accounting pupils ( who ranked it 5th ) and non-accounting pupils ( who ranked it 7th ) of 10 professional classs. In the US the Gallup Organisation ( 1991 ) reported that university pupils rated the profession last among the six professions of jurisprudence, medical specialty, instruction, technology, fiscal planning and accounting. In a New Zealand survey integrating the positions of high school instructors, the consequences showed that the accounting profession was of lower ranked societal position to the professions of jurisprudence, medical specialty and technology ( Wells & A ; Fieger, 2005 ) .2.7 Percept on prosecuting professional scrutinySome accounting pupils think that it is hard to go through the professional accounting programmes and merely few finalists passed with merely one effort ( Omar, 2009 ) . Jackling ( 2002 ) , examined Australian undergraduate pupils and discovered that skewed images toward the accounting profession has led to a failure in pulling pupils with creativeness and people-oriented personalities that are so urgently sought by the profession. Some pupils besides believed that professional accounting programmes are more hard than degree programmes, hence it is merely suited for those who are disciplined and extremely committed pupils and merely those with first-class cumulative clas s point sum ( CGPA ) can prosecute professional accounting programmes ( Omar, 2009 ) . Some pupils feel that it is better for them to prosecute other programmes instead than professional accounting programmes because of these perceptual experience that they heard, chiefly about the figure of efforts that most of the professional accounting pupils needed to do in order to finish the professional survey ( Omar, 2009 ) . This shows that pupils still have bad perceptual experience toward the professional accounting programmes. Harmonizing to the survey by Mazlina & A ; Mohammad ( 2012 ) , questionnaires used was adapted by Omar ( 2009 ) . They were distributed to 120 concluding twelvemonth accounting pupils in a public university in Malaysia. Majority of the respondents were female pupils than male pupils and about 69.9 % of the respondents were female and most of them ( 96.2 % ) were individual. The survey suggested that near to 70 % of the respondents would wish to work instantly after graduation and another 30 % would wish to prosecute their surveies after graduation. This determination suggested the importance of accounting lectors and practicians, every bit good as the related ministry to actively advancing and supplying information about being the professional comptrollers to the pupils, in order to positively act upon their perceptual experience and pull them to be a professional.2.7.1 Skill demands to be an effectual comptrollerProfessional accounting organic structures have long been recommending that in order to go a member of that profession, specific accomplishments should be acquired. Table 1 summarises the accomplishments demands of the undermentioned professional accounting organic structures: the Institute of Chartered Accountants in Australia ( ICAA ) , the Canadian Institute of Chartered Accountants ( CICA ) , the Institute of Chartered Accountants in England and Wales ( ICAEW ) , the American Institute of Certified Public Accountants ( AICPA ) , the New Zealand Institute of Chartered Accountants ( NZICA ) and the South African Institute of Chartered Accountants ( SAICA ) .Generic accomplishmentsICAA ( 2011 )CICA ( 2011 )ICAEW ( 2011 )AICPA ( 2011 )NZICA ( 2011 )SAICA ( 2011 )Problem work outing****Communication******Strategic thinking/ alteration direction*****Business consciousness****Professional and proficient ability******IT skills*****Report writing/ presentation**Table 1: Skills demandsFrom this list of accomplishments demands ( table 1 ) , it can be deduced that comptrollers need to be effectual communicators, able to believe and move strategically, able to work out jobs, be cognizant of concern issues and be professionally and technically competent. The accountant therefore demands to hold satisfactory interpersonal accomplishments because of the regular interaction with clients, to be originative in work outing jobs, doing determinations and planning for the hereafter and to be effectual communicators.2.8 Key Factors Influencing Perceptions of the Accounting ProfessionThe accounting instruction literature has suggested that pupils ‘ perceptual experience derived from assorted beginnings. Several factors have been linked to influences on a pupil ‘s calling pick in accounting. Harrison ( 1998 ) points out that it is non merely pupils ‘ ain perceptual experiences that affect their calling determinations but besides the perceptual experiences of those around them. The 12 factors that influenced the pupils ‘ determ inations included calling chances, involvement in the topic, teacher, money, parents, enjoyment, old experience, life manner offered because of the calling, challenge, prestigiousness, utility in runing a concern, and other pupils. Therefore pupils may be influenced by their instructors at school, parents, relations or friends. However, anterior research on the impact of instructors on a pupil ‘s determination to major in accounting has produced inconclusive and assorted consequences. Some surveies have shown that instructors do non play a important function in pupils ‘ pick of big leagues ( Cangelosi et al. , 1985 ; Gul et al. , 1989 ) . In contrast, other surveies ( e.g.Paolillo and Estes 1982 ; Hermanson and Hermanson 1995 ; Geiger and Ogilby 2000 ; Mauldin et al. , 2000 ) have found referents to hold an influence on pupils ‘ determination to major. The grounds sing the influence of others, e.g. parents and friends is besides inconclusive. Other surveies have besides examined pupils ‘ perceptual experience on the accounting calling. One issue being examined is the standards in taking accounting as a calling ( Carpenter and Strawser, 1970 ; Poallilo and Estes, 1982 ; Haswell and Holmes, 1988 ; Gul et al. , 1989 ; Carcello et al. , 1991 ; DeZoort et al. , 1997 ) . These surveies by and large found salary as one of the top five standards act uponing calling determination ( Carpenter and Strawser, 1970 ; Haswell and Holmes, 1988 ; Gul et al. , 1989 ; Horowitz and Riley, 1990 ) . Specifically, Carpenter and Strawser ( 1970 ) found that the top 5 standards are foremost, nature of work, followed by chances for promotion, get downing salary, working status and occupation security. On the other manus, Haswell and Holmes ( 1988 ) found occupation handiness as the top standard, followed by chances of publicity, wage, occupation security and occupation satisfaction. Paollio and Estes ( 1982 ) found that handiness of employment as the most of import factor. Net incomes possible, old ages of instruction required, aptitude for the topic and instructor influence have a greater impact on calling pick for comptrollers compared to the other professional groups. Other surveies found that chance for advancement considerations to be act uponing the pick of a calling in accounting ( Trump and Hendrikson, 1970, Barnhart, 1971, Zikmund et al. 1977 ) . Shivaswamy and Hanks ( 1985 ) reported that occupation security is ranked first by accounting pupils in their survey. Kim et al. , ( 2002 ) conducted a survey on concern big leagues ( e.g. accounting, finance, general concern, direction, selling, MIS/CIS, and dual major ) . They discovered that the top five grounds for taking a major were: involvement in a calling associated with the major, good occupation chances, â€Å" good tantrum † with respondents ‘ abilities, a desire to run a concern some twenty-four hours, and projected net incomes in the related calling. The least selected grounds for taking a major were the repute of the major at the university, the sensed quality of direction, the parents ‘ influence, the sum and type of promotional information, and the influence of friends. Yayla and Cengiz, ( 2005 ) determined five factors that play a function in taking an accounting calling. Those factors were pupils ‘ ain pick, household and close environment consequence, interesting profession, net incomes outlooks and calling chances. In contrast, Dinc ( 2008 ) utilized factor analysis and determined the following seven chief factors in make up one's minding calling pick: great net incomes outlooks, calling outlooks, occupation experience, cognition and ability, household environment, societal position, and instruction environment. Factors as recounted above approximately taking a calling in accounting field or non can be divided into two chief groups: internal and external factors. The internal factors may include personal abilities, mathematical competence, and involvement in the field. These factors do non depend on the pupils ‘ geographical country. Whereas the external factors, such as calling chances, degree of salary a calling offers and the societal position that the calling would supply are variable in assorted geographical countries. For illustration, while there are good occupation chances in one geographical country, another geographical country may non offer the same chances.2.9 Gender EffectssTurner & A ; Bowen ( 1999 ) examined the gender spread in pick of major, specifically, the under-representation of adult females in the scientific disciplines and technology in the ninetiess. They suggest that this phenomenon may by cultural and that gender and socialisation skills/expectations may take males and females to hold different career-choice penchants. The Taylor Report ( 2000 ) states that compared to college pupils in general, accounting big leagues are more likely to be female. To the best of our cognition, merely two surveies to day of the month hold examined the chairing consequence of gender on the pick of business/accounting as a major. Leppel et Al. ( 2001 ) found that female pupils are more likely to be influenced in pick of major by a professional male parent, and that adult females from â€Å" high † socioeconomic backgrounds are less likely to major in concern. Both statements were found to be the opposite for males. Lowe & A ; Simons ( 1997 ) found that female accounting big leagues ranked â€Å" the built-in nature of the capable affair † more of import than did male accounting big leagues ; females in their survey placed a higher value on the â€Å" ability to win academically in the major, † in the major being â€Å" intellectually ambitious, † and in â€Å" coverage of interesting capable affair † in their determination to take a major. This was non true for all female respondents, merely those taking account ing as a major. Research into gender differences sing perceptual experiences of comptrollers indicate that males, compared with females, perceive the accounting profession as more interesting and necessitating a higher grade of interaction ( Heiat et al. 2007:94 ) . There have been some alterations in accounting. In New Zealand, chartered accountant rank Numberss for adult females have been lifting and adult females are more often going national councilors and other office carriers. However, even in the Institute adult females have still to make a place of equality with work forces. Womans may hold been able to come in the accounting profession but that has non needfully intend that they have been every bit successful as work forces in busying all countries of the profession. Wootten and Kemmerer agreed with Ciancanelli et Al. ( 1990 ) and Welsh ( 1992 ) that â€Å" gender transmutation of a work force does non needfully intend gender transmutation within a work force † . In New Zealand in 2001, Whiting & A ; Wright carried out a postal study of public comptrollers. From this they noted that merely five per centum of female respondents were spouses, or held tantamount senior places, while 40 per centum of male respondents were spouses. Womans in the United States were more involved in what was considered the less demanding and therefore lower paid scrutinizing work and less involved in the ego directed and independent countries of confer withing. They were non encouraged to set about high profile work or cover straight with clients. Whether or non these businesss required university degree makings, adult females have been over represented in them. In New Zealand in 1984, about 70 per centum of the full-time labor force in clerking and cashier-type businesss were female as were 90 three per centum of parttime bookkeepers and tellers. Today adult females are over-represented in the College of Accounting Technician within the New Zealand Institute. The b ulk of New Zealand chartered comptrollers are still male and most accounting technicians are female. In New Zealand throughout the 20th century, there have normally been a higher per centum of adult females than work forces in professional businesss. However, surveies of these figures have systematically revealed that the bulk of the professions have remained male dominated and adult females have concentrated in a few professional businesss. Davies and Jackson showed the significance of the rise in Numberss of adult females in these once male dominated professions in New Zealand between 1971 and 1991. For illustration, the legal profession had a 12 hundred per centum addition in adult females going attorneies in those twenty old ages, while dental medicine had an eight hundred and forty one per centum addition. Accounting ‘s addition was a somewhat smaller at seven hundred and 30 eight per centum. Many professions showed similar rises with most being of a proportion that was greater than one hundred per centum.

Critical Analysis on a Tale of Two Cities

Chelsey Cardwell Dual Credit English 1/3/12 Mr. Burns A Literary Analysis of A Tale of Two Cities I. Introduction Charles Dickens’ twelfth novel, A Tale of Two Cities, was written to show all of the good and evil that was present during the French Revolution. He uses the two main cities, London and Paris, to represent this, and then ties in a love story with many different symbols of good and evil such as Darnay and Carton, Madame Defarge and Miss Pross. In his novel, Dickens also shows both sides of the revolution with the peasants and the aristocracy. He expresses how they are both evil although the peasants are the people who we would be accustomed to feel pity for. An example of this is when the Marquis runs over a peasant boy in the streets and only fears that his horses might have been hurt. Monsieur Defarge runs to Gaspard (the father of the child) and says â€Å"Be brave man, my Gaspard! It is better for the poor plaything to die so, than to live. It has died in a moment without pain. Could it have lived an hour as happily† (102)? This is a heart wrenching quote that allows the reader to understand just how atrocious the peasant’s lives were; that is was a relief for a child to die quickly than to live out their life as a peasant being stepped on by the aristocracy. Dickens’ novel, although challenging to some, has a great message of hope and positive change with an enjoyable depiction of true events during the French Revolution. II. Themes The most obvious theme seen throughout the book is the idea, and need for transformation. The repetition of the words â€Å"recalled to life† presents most of the change that occurs. This theme applies to Doctor Manette, who is recalled to life when Mr. Lorry and Lucie bring him home from prison and cure his unhealthy mind, giving him another chance at having a life with his beloved daughter. Carton is also recalled to life, for example he describes himself to Lucie as â€Å"self-flung away, wasted, drunken, poor creature of misuse,† and Lucie replies by asking Carton if she can recall him to a better ways (â€Å"Overview† par 3). Carton sacrifices himself to allow Lucie to be happy. He says â€Å"It is a far, far better thing that I do, than I have ever done; It is a far, far better rest that I go to than I have ever known† (360). At the end of the novel, the narrator describes what Carton’s last words would have been. He tells how Carton envisioned Lucie having a son and naming him after Carton, he says, â€Å"I see him winning it (his name) so well, that my name is made illustrious there by the light of his. I see blots threw upon it, faded away† (360). He knows this child will live the life he should have, and in a way continue to redeem Carton for wasting his own life. Roger Cly is also seen within this theme; â€Å"Cly’s death and burial as an Old Bailey Spy, complete with an enraged London mob, is a fraud, a means of his escaping England with John Barsard. Cly, too, then, is â€Å"buried† and resurrected† (â€Å"Themes and Construction† par 4). Transformation is also evident throughout France because of the strict, evil aristocracy. The peasants believe revolting will give them the change they want, although it only makes the situation worse. Another important theme within the novel is revenge. Dickens creates entire chapters on the Marquis to show how horrid the aristocracy was, and yet he also condemns the peasants for revolting to it. Near the end of the novel, Dickens says, â€Å"Sow the same seed of rapacious licence and oppression over again, and it will surely yield the same fruit according to its kind† (355). This shows his idea that if they continue teaching their generations the same beliefs that they have, a greater change will never be obtained. Another example of the unruly people is when the do the Carmagnole around Lucie as she waits for the imprisoned Darnay to hopefully catch a glance of her. The Carmagnole was known as the dance of the revolution that was very wild and grotesque, which was headed by The Vengeance; this showed the deranged, mad actions of the peasants. Revenge is also what drives both sides of the novel (the love story and the revolution). The peasants are constantly trying to revolt against the higher-ups for revenge for their treatment. On the love side, Lucie and Darnay would have lived happily ever after had Madame Defarge not had Darnay charged and sentenced to death for revenge of her slain family by Darnay’s family. Madame Defarge’s best friend’s name is even The Vengeance, which shows how vengeful that particular group of peasants really was. Madame Defarge says, â€Å"Let me but lift my finger! She seemed to raise it, and to let it fall with a rattle on the ledge before her (Lucie), as if the axe had dropped† (325). She will not stop and be satisfied with the death of the last member of the family who killed her family; she vows to get Lucie also. When she attempts to carry out her promise, she loses her life in a tussle with Miss Pross; her incurable desire for revenge brought her own death upon her. Imprisonment is another obvious theme within the novel. Dickens begins his novel with Doctor Manette being finally released from his imprisonment. Darnay is also later imprisoned many times, and is eventually sentenced to the fate of the Guillotine. In a sense, Carton is also imprisoned but it is an internal conflict within himself rather than a physical imprisonment. He is ultimately set free by giving up his own life so that Darnay and Lucie can live theirs out together. Imprisonment also coincides with the theme of family. The importance of family is implied with the reuniting of Lucie and her long lost father. Doctor Manette was locked away for some time, and he was unable to recognize his own daughter. When Monsieur Defarge begins to question Lucie’s father, he answers with a voice that Dickens describes as â€Å"lost the life and resonance of the human voice, that it affected the senses like a once beautiful colour faded away into a poor, weak stain† (37), and the love and realization of his only family member left is what brings him out of this trance like state. Lucie marries Darnay and the hope at a long happy family is given, until Darnay’s life is to be taken. Carton realizes Lucie will only be happy with her family, and he loves her and knows she does not deserve to be without her family again, so he decides to switch places with Darnay. Class is also an evident theme within the novel that is shown mostly within the violence between the aristocracy and the peasants. The aristocracy is so arrogant, that they have no other care in the world other than themselves. The Monseigneur sees himself so highly that he must have four men to serve him his chocolate, the narrator tells the extent of this by saying, â€Å" Deep would have been the blot upon his escutcheon if his chocolate had been ignobly waited on by only three men; he must have died of two† (96). On the other side, the peasants are so low that when an innocent child is killed in the streets, the aristocracy doesn’t care, and the child’s father is told to be happy that the child is gone to a better place and doesn’t have to live the life they are living (102). III. Symbolism Dickens uses many examples of symbolism throughout his novel, many being quite evident to the reader. When wine is spilled on the streets and all of the peasants rush to it to drink all that they can, a man writes the word blood on the wall, which is exactly what the wine stood for, all the blood that will be spilled in result of the revolution. The owner of the wine shop looks at him and says, â€Å"What now? Are you a subject for the mad hospital† (29)? The owner is calling the peasant crazy for writing it, which makes him a symbol for all the crazy peasants who cause the spill of blood later on in these exact same streets. Blood is also symbolized after the reading of the old letter written by Doctor Manette, the court room is described by giving off â€Å"a sound of craving and eagerness that had nothing articulate in it but blood† (317). This exemplifies how everyone wanted the blood shed of Darnay after such evidence was found coming from Doctor Manette. Symbolism is also used with Dickens decision in use of characters. Madame Defarge and Miss Pross symbolize good and evil, and this is also shown with the families they live within. The two cities referred to in the title of the book, London and Paris are symbolized within Darnay and Carton. Darnay is the civilized London, and Carton being the corrupt Paris. Carton receives a chance at redeeming himself and making everything change for the better, which is exactly what Paris needs, and is what the peasants are all revolting for. He also uses this aspect of good and evil within the opening lines of the book, â€Å"It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of foolishness, it was the epoch of belief, it was the epoch of incredulity, it was the season of Light, it was the season of Darkness† (1), by beginning the book with these lines, Dickens is foreshadowing all of the dark and light events that will come about during the book. More symbolism within the characters is evident when Carton is awaiting his death and he meets his love match. This was symbolic to him in that he has done the right thing and has redeemed himself of his wasted life. Dickens narrates in the novel that the ones watching Carton die thought him to look â€Å"sublime and prophetic† (359). He was ready and content with his decision. Another example of this is Madame Defarge’s knitting. Greek Mythology links knitting to vengefulness and fate; the goddess (Nemesis) of indignation against evil deeds and undeserved fortune is the category Madame Defarge falls into (â€Å"Nemesis† par. 1). The Golden Thread is also a symbol; it is referring to Lucie because she weaves herself through people’s lives and brings them into a chance at having a better future (her father, and Carton). The Marquis is a symbol of corrupt France. â€Å"It appeared, under the circumstances, rather agreeable to him to see the common people dispersed before his horses, and often barely escaping from being run down† (101). He obviously enjoys the torment and fear of the peasants and has no sympathy for them at all, which is symbolic of the whole French aristocracy’s feelings. They viewed the peasants â€Å"as if they had been mere rats come out of their holes† (102). Another very important symbol dealing with the revolution is the Guillotine. â€Å"All the devouring and insatiate Monsters imagined since imagination could record itself, are fused in the one realization, Guillotine† (355). This is how Dickens describes the guillotine to show how appalling and evil of a symbol it stood as during this time. The guillotine was also referred to in the novel as the â€Å"sharp female newly-born† (241) showing its popular role in the revolution. IV. Irony Dickens uses many different examples of dramatic, verbal, and situational irony to add excitement to his novel. Verbal irony is evident as the book progresses. It is discovered that Jerry Cruncher is not an honest tradesman, but a sneaky resurrection man. He ruins his honesty title by lying to his son about his job and saying that he is only going fishing. The verbal irony within this is when Jerry is called â€Å"an honest tradesman† (155). Dramatic irony is shown when Carton trades places with Darnay. It is ironic because we know what has happened and no one else is yet aware, and then everyone but Darnay’s family believes he is really put to death. The Vengeance says, â€Å"Evermonde will be despatched in a wink, and she not here! (357). She, along with everyone else, believes the Evermonde family is about to be finally vanquished. Situational irony occurs when an old letter written by Doctor Manette is brought into Darnay’s trial, it is a written account of how the Evermondes raped and killed a helpless woman and her family which is evidence condemning Darnay’s name. It is never expected that Doctor Manette could be used against Darnay because he has accomplished so much to help him. â€Å"And all the worse for the doomed man, that the denouncer was a well-known citizen, his own attached friend, the father of his wife† (318). Another example of situational irony is Doctor Manette becoming the father-in-law of a member of the family who almost took his life away from him forever. V. Characterization Dickens depicts his characters well, and spends line upon line describing them to allow the reader to gather the image he wants them to see. Sydney Carton is the most dynamic, and the author shows this by writing how his thoughts clear and he decides to trade places with Darnay out of his love for Lucie and want for her to keep her family together that she so strongly needs after her growing up an orphan. Doctor Manette is shown as a man of mystery in the beginning of the story, â€Å"every human creature is constituted to be that profound secret and mystery to every other† (10). He is a mystery to Lucie and Mr. Lorry, and then Dickens brings him out of his shell by giving him a relationship with Lucie. With the characters Carton and Doctor Manette, the author shows us how vital relationships are, and how they can affect a person and their actions. Dickens doesn’t characterize Lucie and Darnay very much, but in a sense he has no need to because the other characters control their fate. Dickens chose Madame Defarge to depict the revolution; and it is her vengeful attitude is what brings her to her death, when she goes after Lucie and is shot during a fight with Mrs. Pross (352). VI. Point of View Dickens wrote A Tale of Two Cities in third person omniscient, and he reveals thoughts, emotions, and reasons for each characters actions along with historical text which adds much spice to the novel. By choosing to write in third person omniscient he keeps established, clear motives and does not keep the writer in the dark about anything which keeps them itching to read further. This also adds much effect on the book when Carton surprisingly buys drugs and exchanges places with Darnay. VII. Conclusion A Tale of Two Cities is a novel that has thrived throughout the years, and is so appealing because it is a mixture of true historical events entwined within a love story. Dickens was a very talented writer, but it is best for a reader to do prior research before they engulf in the task of reading the novel because Dickens uses so many words to describe one person, place, or thing which makes it difficult for many readers to keep their mind within the book. For example, in the very first chapter of the book, Dickens uses two and a half pages just to tell about France and England rather just coming out with what was going on at the time. Works Cited Atsma, Aaron J. â€Å"NEMESIS : Greek Goddess of Retribution & Indignation | Mythology, W/ Pictures. † THEOI GREEK MYTHOLOGY, Exploring Mythology & the Greek Gods in Classical Literature & Art. Theoi Project, 13 Oct. 2000. Web. 27 Dec. 2011. . Dickens, Charles. A Tale of Two Cities. 1859. Upper Saddle River, NJ. Prentice Hall, 2005. Print.

The Four Methods in Lincoln Electric Case Study

The Four Methods in Lincoln Electric - Case Study Example Secondly, it was the R&D efforts of its founders and its proactive stance that made it a success over its competitors, even though it had shared technology during the Second World War for the benefit of the USA. The company setup was planned and organized with very few levels of management. Workers had a right to voice their opinions and thoughts and these were listened to, with the consequence that there was no need for unionization. There was an open door policy and every complaint was looked into. The vision for the company was to expand and prosper through a system of high productivity and rewards like year-end bonus and guaranteed employment. The company also promoted from within and many of the top management had progressed from the lower ranks up the organization. The company was successful in extending this culture and philosophy developed at Cleveland to some regions but met with opposition from others. To some degree, culture and education have been responsible for this. Di scuss Lincoln’s approach to the organization and motivation of their employees as it corresponds to the behavioral viewpoint of management, specifically as it relates to early behaviorism pioneered by Hugo Munsterberg, Mary Parker Follett and Elton Mayo’s Hawthorne Effect. The behavioral viewpoint of management seeks to motivate workers through a reward and punishment system aims to elicit a certain type of behavior from its employees. It is usually based on a system that is fair and equitable for everyone. Hugo Munsterberg proposed that employee skills match job requirements and devising management strategies that made employees follow management’s best interests. Mary Parker Follett preferred that organizations work like communities with joint efforts and collaboration between workers and management to deal positively with problems that might emerge.  

Jim brown Essay Example | Topics and Well Written Essays - 1250 words

Jim brown - Essay Example Simons Island. Jim was excellent by all means as a school boy; he was unparalleled in football, baseball and track and field events. Perhaps it was the legacy of his father’s might as a profession al boxer. Apart from references of his excellence as an actor, this article covers specific features and traits of James as America’s all-time greatest professional athlete and the best known professional footballer ever. As a school boy, Jim’s focus was mainly on basketball and running with special enthusiasm for lacrosse. He had an outsmarting style of leading the rush that brought him the best name as a professional sportsman in the later stages of his career. He was always singled out as the best performer of each event he participated, and especially in basket ball and lacrosse, he was a dread in the minds of opponent teams for the fact that he could win the matches single handedly. Jim’s athletic skills were excellent as he always produced invincible energy to turn the matches to his side’s benefit without so many struggles as others usually had. Stamina and enthusiasm were the key factors he had learned to possess at a very young age. Jim’s records are evidences of his unchallenged dominance over the game zones during his years as a student at both the school and the university. James’ efforts were fruitful as he was committed to his games and practiced them with absolute dedication. A normal lad from a comparatively remote location of the racism-prone American generation would not grow this height if it was not for his determination and patience during hard work. James was a finding of his university indeed. His successful sessions in football had entered him the notice of Cleveland Browns and he was taken to the team to play professional football in 1956. He marked envious success at the feats and exited NFL as the record holder

Divisions of Diet Essay Example | Topics and Well Written Essays - 1250 words

Divisions of Diet - Essay Example For underweight people, gaining weight is recommended. However, for those people that are already overweight, gaining more weight increases their risk to various diseases. When gaining weight, it is important that an individual sticks to healthy diet. Gaining weight should also be gradual until an individual achieves their ideal weight (Gabler 20). There are different types of food that might help an individual to gain weight in a healthy way. Foods such as chips, sweets, cakes, and other high calorie junk foods full of saturated fat and sugar only leads to the increase of body fat and not lean body mass. Instead of these, individuals should consume healthy foods that are highest in calories and nutrients (Gabler 22). Fats from plants are healthy and can help one to gain weight in a healthy way. These include nuts, peanuts, seeds, almond butter, hummus, seeds, peanut butter, and oils. On the other hand, animal fats equally contain fats, though these are high in cholesterol. Individuals wishing to gain weight should also drink more high-calorie juices. High calorie foods play an important role in weight gain. For instance, an individual can eat breads, including mainly dense breads, as opposed to white breads. Dense cold cereals such as granola and grape nuts, instead of flaked or puffed cereals are also a good source of high calories. Vegetables are also a good source of calories. However, one must choose starchy vegetables such as carrots, peas, potatoes, and winter squash, as opposed to watery vegetables such as zucchini, cucumbers, and green beans (UCCS Web). Gaining weight is also made possible by consuming fruits, which are high in calories. Such fruits include bananas, pineapples, apples, and pears, as well as all other dried fruits such as raisins, dried apricots, and dates. These have more calories as opposed to watery fruits such as oranges, plums, peaches,

Analysis paper (speech) Essay Example | Topics and Well Written Essays - 1000 words

Analysis paper (speech) - Essay Example The main challenge that I still face is in credibility and ethics concerned. In presentation of the purpose and the topic is an important element in ensuring that the audience connected with it. This is a major and most important in determining communication success. It includes elements of keeping the message clear, good preparation, keeping the message simple, natural concise and being vivid while presenting the topic (Pearson). It is evident from the speech about public policy that there is a good introduction of the topic. It begins with an attention getter. This attracts the attention of the audience, this shows how prepared you are. The introductory statement begins by what the speech is all about i.e. the need for public policy in governance. The speech on how to prepare for a job search begins by outlining the purpose of the speech. The introduction of the thesis also shows the level of the subject understood and the need to accomplish the objective. Thesis gives an outline of what is required and provides the roadmap for the presentation (Pearson). Pearson argues that the presentation of logistics and occasion is a major determination speech presentation. Logistics aims at convincing the audience on the importance and practicability of a topic. A convincing speech is not just easy to develop but requires numerous practices and testing before the actual presentation. The structure of any speech should define and cohere with the purpose and the targeted audience. Such determinations are usually instrumental in identifying the appropriate language and expression to employ in the process (Pearson). The logistic in the speech presented in a manner that they match the occasion. In the job seeking, speech it is quoted that one should ‘identify goals, values, achievements, experiences, interest, and skills’. This statement gives the relevance and the logistics of the speech. It summarises the main points that are important while

Accounting Essay Example | Topics and Well Written Essays - 500 words - 15

Accounting - Essay Example On April 16, 2010 the company release a news story that showcase one of its new innovative products called milk bags. The news release may have influenced the price of the common stock. J Sainsbury plc is the United Kingdom’s biggest player in the food industry with a market share of 16%. In 2009 the company achieved total revenues of 18,911 million pounds. The revenue total was 6% higher than in 2008. Normally greater revenues lead to better bottom line results. In the case of Sainsbury the greater revenues did not help the company improve its performance since its net profits decreased between 2009 and 2008. In 2009 the firm had net income of 289 million pounds, a figure that is 40 million pounds lower than the previous year. The net margin of the company was 1.53%, while the industry norm is 1.4% (Dun & Bradstreet, 2010). The return on equity and return on assets of the company were 6.88% and 2.88%. Both figures were lower than the industry average of 11.9% and 5.5% (Dun & Bradstreet, 2010). The current ratio of the company which shows that ability of the firm to pay its short term debt was 0.55. The current ratio industry norm is 1.9 (Dun & Bradstreet, 2 010). The results means the firm is underperforming in comparison with the industry and that the firm is at risk of having cash flow problems. The stock price of the company during April faced upwards tendencies. These types of movement are short term fluctuations. Based on the fact that the company is facing liquidity problems and the bad profitability results in terms in relation to its assets and equity I would not invest in the common stock of

The challenges and opportunities for healthcare services in the future Essay

The challenges and opportunities for healthcare services in the future - Essay Example e first aid services to all sick or injured people, provide programs for the prevention and control of communicable diseases, control of endemic diseases, and offer generic medical advice1. However, health care services are facedwith many challenges presented by demographic and economic pressures. On the objective side, many opportunities can help healthcare services to develop and improve. Health care was and will continue to be one of the important sources in promoting the physical health and the wellbeing of people all over the world. However, with the advent of numerous healthcare changes, the sector of healthcare as well as the people who are working in healthcare service is continually presented with many challenges and the opportunities. This paper will discuss in detail the challenges and the opportunities for health care services in the future. It will have a deeper look at three main topics: technology and research, people and chronic disease, and working environment. It will address the challenges and the opportunities in each of these topics2. The world health organization has focused on establishing factors that contribute to the high preference of chronic diseases in their recent past. According to WHO, food determinants are a critical determinant of the health of any individual. An increased consumption of fast foods and a high preference for unhealthy foods has contributed to the souring occurrences of chronic diseases. Diseases such as cancer, diabetes, high blood pressure and liver and kidney diseases are attributable to an unhealthy eating pattern. The need for adoption of healthy eating patterns cannot be over emphasized3. Food habits have a direct correlation to the body mass index which is a reflection of one’s susceptibility to chronic diseases4. This is to say that, people with poor eating habits register high BMIs, high cholesterol levels and are susceptible to obesity. If such trends persist then the future will present a higher

Hybrid Cars Essay Example | Topics and Well Written Essays - 750 words

Hybrid Cars - Essay Example These hybrid cars can prove to be useful in many different ways which include the environmental factors along with the factors of scarce resources. Hybrid cars have features which help reduce pollution from the environment and are also economically feasible as compared to the conventional cars. With the increase in the prices of fuel as well as the reduction in the amount of natural resources, the popularity of these hybrid cars is increasing every day. As compared to traditional cars there are two main advantages of hybrid cars. One is that it emits less carbon dioxide which makes it an environmental friendly car. The second advantage is that it has higher fuel efficiency that can help people save sufficient amount of money and thus it can be counted as an economic advantage of these cars. In present times when world’s economy is in crucial state, every dollar matters and this has become the most important benefit of these vehicles (Hantula 2009). Some of the other benefits o f these cars are their smart styling, their well equipped interiors and their up to date safety features. In the long run hybrid cars are more of a practical choice to opt for because of low fuel cost and low emissions. Hybrid cars are more competent because of their light weight due to the usage of light weight materials in its structure. Hybrid cars capture, accumulate and recycle the kinetic energy that is produced from the car’s brakes (Congress House 2010). Hybrid cars have the ability to save energy in a very efficient way. They can switch their power on and off according to the usage of the car. If the car is standing in an area full of traffic, the car automatically turns off its power and saves energy. When the accelerator is pressed the engine automatically starts again and thus this saves energy. These cars can be said to be energy efficient considering these factors. These cars also have batteries which have a long life. The tires which are used in these cars have low resistance which reduces energy loss. All this helps this car to accelerate and drive up on higher plains easily. In this way these cars can achieve greater speed which decreases the fuel consumption and also less energy is wasted. There are also certain disadvantages attached to hybrid cars. The major drawback of hybrid vehicles is that they are still quite expensive. This is because of the fact that its production costs are very high due to using uncommon equipment for example dysprosium which is used in the manufacturing of highly developed electric motors and many more. The maintenance of hybrid cars can be very expensive as well. As for now these cars are not that common so it is difficult to find garages which have necessary materials to service them. Hence taking them to the producer can be very expensive. Even though these cars are gradually gaining popularity but there are still factors that make traditional cars more feasible as compared to them. Hence, because of the se reasons hybrid cars cannot fully compete with gasoline powered cars. When the cost of production of these vehicles would be lowered as compared to other cars the production would also rise. Once the supply rises the price would go down and the demand would rise. The exact time of this happening cannot be told but when this happens new mode of researches to

Formation and retention of nutrients Essay Example for Free

Formation and retention of nutrients Essay The world is ridden with many resources that are often taken for granted. Some of these resources have to be dug up or mined, but many are spread out all over the land for the taking. One of these natural gifts that has found indispensable use in our society is peat. Peat is a combination of various things, mostly vegetable and plant matter that has decayed over millions of years. (Smith) The proper term for this process is carbonization, and while peat has yet to completely carbonize into coal, this can take thousands of years more. (Smith) Although peat is composed of many other vegetation decaying over the years, most of it is moss. (Smith) The decay of these materials occurs â€Å"mostly under anaerobic (oxygen-deficient) conditions†. (LMU) Peat in its raw form contains 96% water (LMU) and is harvested primarily for fuel and agricultural (fertilizer) purposes. (Smith) The process of peat decay causes the material to â€Å"store organic carbon which is released into the atmosphere as carbon dioxide or methane, greenhouse gasses that affect global climate. † (LMU) The gases released by peat as it decomposes are highly flammable. However, peat, in its natural form is totally harmless because it is â€Å"too wet to burn†. (LMU) In certain cases where the natural state of peat is disturbed it becomes vulnerable to fire, which is often the cause of forest fires or fires commonly occurring in wetlands. This can be very dangerous because burning peat can release smoke that contains aerosols and toxic gases, which can result to respiratory diseases and problems. (LMU) Peat is best harvested, obviously, after hundreds of thousands of years, or the time it takes for the materials to totally decompose. Peat bogs have a surface living layer that gets destroyed when mature peat, beneath the living layer is harvested. (LMU) Of the many uses of peat, fuel is the most common. In remote areas where there are no other resources, peat is used for energy production. (LMU) Peat is â€Å"shown to be an economical alternative to oil or coal-fired electric-power generating stations in some circumstances† (LMU) and it is also used to produce methanol. Peat can also be used as garden fertilizer as it is an efficient moisture retainer. Using it in gardens can promote the formation and retention of nutrients. Some companies also use peat as a raw material in producing biodegradable planters. (Smith) â€Å"Peat can also be used to make paper, pad livestock beds, or pack products for shipment. † (LMU) Peat is also a decorative implement in creating handicraft and artwork. Many handmade crafts and arts use peat as an aesthetically pleasing accent. Peat is an irreplaceable resource, if not for eternity, for this generation at least, because it will take hundreds of thousands of years in the future for other peat layers to form. However, peat is abundant nowadays in many countries all over the world, but the indiscriminate harvesting of this resource can lead to ecological imbalance and eventually, its irreversible depletion. Like any other natural resource, peat should be harvested reasonably to preserve existing peat bogs and ensure that plenty will be available for future generations to use. Like oil, which is a fossil fuel, peat has to be harvested with much discretion because once all of it is gone, we will all have to wait for hundreds of thousands of years to harvest it again – surely, none of us can live that long.

The Sand Mining In Kalu Ganga Environmental Sciences Essay

The Sand Mining In Kalu Ganga Environmental Sciences Essay 01. Kalu Ganga considered as one of the major river in Sri Lanka. It started from Idikatupana in Samanala Mountain and discharged at Kalutara. It is 126 Km long and covered Sbaragamuwa and Western Providences including Ratnapura, Horana and Kalutara. 02. Kalu Ganga is one of the most important Rivers in Sri Lanka which receives very high rainfalls and has higher discharges. Due to its hydrological and topographical characteristics, the lower flood plain suffers from frequent floods and it affects socio-economic profile greatly. 03. Kalu Ganga basin is the second largest river basin in Sri Lanka covering 2766 km2 and much of the catchment is located in the highest rainfall area of the country, which reflects the high annual rainfall. The annual rainfall in the basin is averaged to 4000 mm and leads to 4000 million m3 of annual flow. 04. Indiscriminate river sand mining in Sri Lanka has caused a number of environmental problems such as erosion of river banks, destruction of bridges and roads, sea water intrusion to the coconut and paddy lands, and deterioration of river water quality used for drinking and bathing. However, despite the concerns of authorities and environmental groups, sand mining is continuing at an alarming rate as miners and other beneficiaries still appreciate the private profitability at the expense of long-term environmental costs. 05. On the other hand, blanket recommendations to banning of river sand mining lead to loss of income opportunities of the people, who involved in various activities related to sand mining, and increase the construction costs. CHAPTER 2 AIM 01. The aim of this paper is to convince the reader to impact of sand mining affect on the Kalu River and problems occurred due to sand mining activities. Statement OF PROBLEM 02. With the incensement of the constriction works in Western and Sbaragamuwa provinces annual requirement of sand is increased. In order to fulfill the required demand, sand mining activities also increased in Kalu River. These sand mining activities are caused number of environmental and social problems. Some of these problems are erosion of river bank, sea water intrusion to the agriculture lands and loss of habitant, problem and destruction of road and bridges, and deteriorations of quality of drinking water. Due to excessive sand mining activities this problem also increases rapidly. RESEARCH HYPOTHESES 03. By reducing sand mining activities can be reducing the damage to the environment, save capital for repairing and construction of new road net work and brigs. It is also can up lift social condition of the people who living in these areas. METHODOLOGY 04. This study will be based on data collection form government organization and, people who presently living affected areas and documentary sources. 05. Primary source of collection of information was based on documentary sources including publications, Newspaper articles and information were taken by surfing through the Internet. 06. Secondary source Data obtained from Ministry of Environmental and Geological Survey and Mining Bureau, Visiting to people living in kalu River area. Data obtained from irrigation department. SCOPE OF THE STUDY 07. The scope of the study covers the affect of environment and social problem, because of sand mining activities in Kalu River. STRUCTURE OF THE PAPER 08. The paper will be structured as follows: a. Chapter I. The first chapter will contain the introduction to the paper. b. Chapter II. The second chapter will contain the Methodology of the study and will comprise of the following: (1) Aim (2) Statement of the Problem (3) Research hypothesis (4) Scope of the study (5) Method of data collection (6) Structure of the paper c. Chapter III. Back ground d. Chapter IV. Data e. Chapter V. Analysis f. Chapter VI. Conclusion and recommendation OBJECTIVES 09. General Objectives: To analyze the social and environmental affect and by introducing alternative methods to minimize sand mining activities, to reduce social and environmental are issues. 10. Specific Objectives To analyze what are the problem mainly affected because of sand mining. To analyze how these problems effected to people in this areas. To analyze how these problems effected to government. To introduce suitable solution for the reduce sand mining activities in Kalu River. DATA COLLECTION METHODS 11. Visiting sand mining site (licensed and illegal) in Kalutara and Ratnapura district. 12. Data obtained from Ministry of Environmental and Geological Survey and Mining Bureau. 13. Visiting to people living in kalu River area. 14. Books, News papers, Internet, etc. LIMITATIONS 15. The time available to conduct this research will be only 3 months. The length of the paper will be limited to 5000 words, and it will not be possible to collect data from all the reliable sources. Area of research 16. This research was conducted in Kalutara district covering mast of the areas of sand mining taking palace in Kalu River. The area included Kalutara to Ingiriya along the Kalu River. CHAPTER 3 BACK GROUND 01. The demand required for sand construction works within the country is more than five million cubic meters or eight million ton of sand mine and sold per year. This sand quantity values nearly 16 billion. This high demanding for market of sand led to mining the sand significantly in most of the areas of Kalu River. Not only the deposited sand mining, river bed sand mining as well as river bank sand removal also increased. The river sand mining highly affect to the natural equilibrium of the Kalu River. 02. There are some other important rivers in Sri Lanka also facing to this environmental and social problem in various scales. It is estimated that sand mining in Kalu River has increased by three times in last few years. Over mining in the river causes many problems like deteriorations of quality of drinking water supply due to sea water intrusion to the Kalu River, collapse of river bank and loss of river land. Considering the importance factors of scientific assessment on the environmental degradation consequent to unsystematic sand mining, an effort has made in this research study to recognize remedial and environmental impacts in Kalu River basin due to sand mining. 03. Sand mining is continuing to be a major environment hazard in many parts of Sri Lanka especially due to the unprecedented increase in demand to the civil contraction activities in the infrastructure and housing sector. 04. Substitute for river sand is sea sand which available in the market. However industry prefers river sand due to problems of salinity and the need to dry sea sand to reduce deleterious material. Anther substitute is crashed quartzite rock (impure are from silica) available in form of ridges especially in the hill country as well as Polonnaruwa and Dambulla area. 05. This issue as highlighted in this paragraph is the question of who is legislatively authorized to regulate the mining of river sand. In this content I shall quote from the cost conservation Act No 57 of 1991. Costal zone is defined as the area lying with in a limited of three hundred meters land wards of mean high water line and limit of two kilo Meters seaward from the mean low water line. 06. In cause of river, streams, or any other body of water connected to the sea either permanently or periodically the landward boundary extended to limit of two kilo Meters measured perpendicular to the straight base line drown between natural entrance point and includes water of such river, streams and lagoons or any other body of water so connected to the sea. 07. Under mines and mineral Act NO 33 of 1992 the Geological survey and mines bureau (GSMB) could also issue sand mining permits in the foreshore or sea bed with in the sand mining with in the meaning of crown land ordinance (chapter 454) with the approval of the minister of cost conservation. This act was amended by Act NO 66 Geological survey and mines bureau in 2009. 08. There are some ambiguities related to the regulation of activities in the costal zone and river bank as well as beds. However it must be stressed that all mining activities should be under the Mines Bureau administration by the mines and mineral Act. CHAPTER 4 DATA PRESENT SITUATION Method of sand mining 01. There are three method used for sand mining. Sand mining near to river bank Sand mining in depth water (5 ft to 10 ft)using sand mining bucket with rod (Bonderi method) Sand mining in river bed using boats 02. Considering these there methods, sand mining using boats was prominent in Kalu River. This method was mostly affected for the mining sand in Kalu River. This was done by following sequence. Bring the boat to places were sand are collected. Look for suitable place and place bamboo rod in that place. Take the basket and dive to the water and find were sand available. Takes sand and fill in to the boat. Take down to the river bank and down load to the Lorries or places were sand selling. Sand mining quantities 03. There are different between sand mining quantities and location and people are used for sand mining in place to place and it is generally. 1 Â ½ 2 Volume of cub boat 6 men involued. 1 or less Volume of cub small boat 4 men involved. Most of the boats mining sand about 4 -6 cub of sand per day 04. Considering Kalutara district there are 471 licensed sand mining places according to the GSMB. These places are in Kalutara, MIllaniya, Dodangoda, Madurawala, Bulathsinhala and Ingiriya. GA divisions. Sand mining places in Kalu River in Kalutara district 05. These are the licensed sand mining places in Kalutara district Millaniya 150 Dodangoda 138 Kalutara 061 Madurawala 075 Walalavita 040 Palindanuwara 068 Pandura 007 Ingiriya 037 Bulathsighala 076 06. During year 2010 GSMB was carried out survey on volume of deposited sand in Kalu River. This was carried out two Engineers of GSMB Mr Rgive and Mr Janaka (Mining Engineers). According to there observation this was the result Quantity of sand deposits in Kalu River in a year 120,000 Cub Quantity that mining at kalu River 178,000 Cub 07. According to there are results more than 78,000 Cub of sand adequately mining in Kalu River in yearly? Other livelihoods from depend on sand mining 08. There are few people who depend on sand mining on Kalu River they are sand transporters, small hotels poor people who and supply sand buckets, Environmental Damage due to sand mining 09. River sand is mined for used in the building industry. In a few location it can be even be beneficial by lowering the river bed and reducing flooding. Because of mining of Sand, River bed is lowering and it increases the volume of the water it can hold. Because of that during heavy rain this can be prevent form food. In 2003 food in Ratnapura is about 33 ft but in Tebuwana area it was only 15 ft. 10. Current level of extraction in inappropriate location such as Millaniya, Aguruwathota, Tebuwana and Kalutara has however led to serious environmental impacts. Sand mining has damaged river banks deepened the river and increased costal erosion. Costal erosion arises because river sand replaces sand lost from the beach by reducing wave reaction. 11. Because of the people near river bank are already lost there soil to kalu river and they not allow to mind sand near there lands. From there social problem will occurred and some incident went up to lost of lives. 12. Sand mining by lowering the river bed facilitates intrusion of sea water. Salt water intrusion up stream during the dry season long Kalu River in Kalutara district, intruding salt water enters irrigation system destroying vegetation. In addition, the water table can become saline and affected wells. 13. In dry season people living in this are facing anther problem lowering of water level in there wells. Because of sand mining Kalu River bed lowering in dry season level of water also lower then years a go. Some places people are facing in difficulty to get water for there day today requirement. 14. The biggest environment issue in Kalu River is river bank erosion. Because of sand mining activities, river bed was deepened. This will create unstable river bank. The bank collapsed in to the river. This happen most of the places in Kalu River, this cant be stopped by planting bamboo trees after flood bamboo trees also collapsed in to the river because of it roots are insufficient to take the strength. 15. The damage to the National infrastructure such as road net work and bridges are prominent in Kalu River. Due to collapse of river bank total loss of national infrastructure due to sand mining has never been comprehensively assessed. An estimate of replacement of endangered bridge would cost millions. In Kalu river between Tebuwana and Narthupana there are three endanger bridges. In one place contraction of damaged road was presently going on according to there view this damage cost mare than 10 Million. 16. Indiscriminate river sand mining in Kalu River has caused anther environmental problems deterioration of river water quality used for drinking and bathing because of mixing of sea water. Sand mining is continuing at an alarming rate as miners and other beneficiaries still appreciate the private profitability at the expense of long-term Research done by Open University biology student Mr Chirath Bratha regarding animal and plant volume in a sand mining place and non sand mining place and other details are as follows. The research was done for 1000 ml of water Sand mining place Non sand mining place Water 290 ml 100 ml Find sand 260 ml 250 ml Core sand 260 ml 200 ml Gravel 190 ml 180 ml Other partials 270 ml Species Sand mining place Non sand mining place Puntiours Nigrofaciatus (Bulath hapaya ) 03 Puntious titteya (Le tittaya) 02 10 Puntious Cumigii(Pottaya) 01 03 Darra Ceylonensis (Patirana salaya) 08 Danio pathirama (cheep) 01 Oryzias Melastigma (Hada tittaya) 02 08 Horadania Atokorali (Hora Dandiya) 01 07 This was done by duration one hour Feather he measured Oxysigen percentages in these two places, were sand mining and not mining places. Percentage of Oxygen Places of Sand minims activities took placed for 100 ml 21 mg Percentage of Oxygen places were sand not mining placed .81 mg CHAPTER 5 ANALYSIS 01. According to the dates from and mining places, they will mine sand on about six month per year but according to the people living in this are it was Eight to Nine months. This is an indication of sand mining owners are mining sand excessively. 02. The data will be analyzed using simple descriptive statistics to get a general picture to generate realistic implications.

Brennaghs Hamlet Essay -- essays research papers

Often when a movie is adapted from a play, there are several aspects which are adjusted or completely lost. This often depends on the directors point of view as well as the casting director. In Kenneth Branagh’s movie “Hamlet'; only a small number of aspects were lost from the movement of the play to the movie. The movie was ‘word for word’ of the play with the exception of a few moved silique. Therefore, the plot or order did not change. The scene where Hamlet meets his father, 1.5, was very well done; conjuring great emotions of fear and suspense. In addition, the final scene was adequately performed evoking anxiety and thrill for the viewer. The ghost of Hamlet was very disappointing at first but later developed into and excellent portrayal. The characters who played Marcellus, the first Grave digger and Oris, Jack Lemmon, Billy Crystal, and Robin Williams respectively, were fairly poor selections by the casting director. They lacked a certain Shakespearian character as famous comedians. It could not be forgotten making the choices dispiriting.   Ã‚  Ã‚  Ã‚  Ã‚  “You tremble and look pale'; (1.1.53). The first viewing of the ghost causes the guards great fear. They are unsure if what they have seen is “something more than just fantasy'; (1.1.54). It appears to be the body of the late King Hamlet but perhaps it could be their boggled minds. When the ghost enter a second time, they confirm that it was in fact the ghost of Hamlet. This terrifies and mystifies Bernard, Heratio, and Marcellus. The reader feels all of the emotions along with these characters, as it is expressed through the dialogue.   Ã‚  Ã‚  Ã‚  Ã‚  In Act 1 Scene 4 and 5, when Hamlet meets and speaks with the ghost of his father, the fear increases. You begin reading faster and feel like you are running after the spirit with Hamlet. The actual conversation between the two is very fast and flows very nicely. Once agin making the scene more intense. Throughout the scene the dramatic effects are heighten by the ghost’s long lamented speeches to his son. The entire scene is one of climactic drama.   Ã‚  Ã‚  Ã‚  Ã‚  In the movie, the ghost first appears to be a statue. He brings about no feelings of horror in the viewer. This sets the viewer up for grave disappointment as in the play it is s... ...p;  Ã‚  Perhaps Branagh used these actors for their names to help pull in the ratings. If this is the case, the ratings would have been high without them. Perhaps, he used them to get the image of them as “uneducated stars'; out of peoples’ minds. Or perhaps they used him for the dame reason. Either way, their parts do not fit the roles they played. Regardless the movie was excellent and it was immensely enjoyed.   Ã‚  Ã‚  Ã‚  Ã‚  The movie kept you at the edge of your seat from the ‘ghost scene’ on. Although it was four hours, it seemed to go by much faster. It is always interesting to see a director’s interpretation or portrayal of the play. Kenneth Branagh did an excellent job. “2 thumbs up!';   Ã‚  Ã‚  Ã‚  Ã‚  As an amazing play is moved to a movie, it is very sad to see characters or scenes lost. In Branagh’s “Hamlet'; very little is lost in his adaptation. This is very pleasing as the play is sensational The only problem faced is that of the comedic actors. This did not effect the outcome of the movie and many are looking forward to more of Branagh’s work.

JFK: The Death of a Conspiracy Essay -- History

JFK: The Death of a Conspiracy There is a plethora of conspiracy theories regarding the assassination of President John F. Kennedy. They range from the incumbent of the former Soviet Union to organized crime. Pro-conspiracy groups are in agreement with one theory; the United States government covered up the truth of the assassination. The premise of a government conspiracy to cover up of the assassination is laden with insufficient evidence and unproved theories. The truth of the matter is President Kennedy was assassinated by the lone gunman, Lee Harvey Oswald. On November 22, 1963, at 12:30 p.m., President Kennedy was shot as his motorcade drove through Dealey Plaza in Dallas, Texas. He was rushed to Parkland Memorial Hospital and arrived at 12:35 p.m.. The awaiting medical team rushed the President into one of the trauma rooms. According to Artwohl, â€Å"the doctors were not aware of the massive head damage because the huge flap of frontal scalp that was loosened from the head was held in place by the clotting of the blood on the scalp. This concealed the degree of the wound. They were desperate to save the life of the President and examined him quickly without taking the time...to wash off the blood and debris† (1542). The doctors removed the President’s clothing to check the body for other wounds. While Dr. Perry began the tracheostomy, Dr. Jenkins recalled, that Mrs. Kennedy was circling the room with something â€Å"cupped† in her hands. As Mrs. Kennedy passed by, she nudged Jenkins with her elbow and handed him â€Å"a large chunk o!f her husband's brain.† Dr. Jenkins took the brain matter and handed it to a nurse (Breo 2806). The Parkland Hospital staff worked for twenty-five minutes on the President to no avail. Dr. Clark, who arrived in the trauma room at 12:50 p.m., pronounced the President dead at 1:00 p.m. (2804,6). The President’s body was then wrapped in sheets, placed in a casket, loaded onto a waiting hearse, and transported to the airport. The body was then placed on board Air Force One, the presidential plane, where Mrs. Kennedy and the newly sworn in President, Lyndon Baines Johnson, departed for Washington D.C. While the body of the President was on its way to Washington, Bethesda Naval Hospital made preparations to receive it. The three doctors chosen to do the autopsy were Commander James Humes, M.D., director of labs at the Naval ... ... condition. â€Å"...it was flattened towards its base† (1552). It is not unusual for this type of bullet to incur little or no damage when entering a body. One reason is, this high velocity, heavy-metal-jacket bullet loses very little velocity and does not, usually, tumble or deform when passing through a body (Artwohl 1542). Conspiracy theorists believe that the burning of Dr. Humes autopsy notes constitutes a cover-up by the government. This is not true. The reason he burned the notes was two-fold. One reason was he had stained the notes with the blood of the President, and two, the notes were to be submitted as part of the autopsy report. To have had blood on the notes, would have not been acceptable. Dr. Humes makes the point that he burned his notes only after he transcribed them â€Å"verbatim† to another autopsy form (Breo 2799). Many conspiracy theorists are unanimous in believing that the assassination was a cover-up concocted by the military, the Central Intelligence Agency (C.I.A.), the F.B.I., the Secret Service, and other government agencies to disguise medical evidence that the President was â€Å"publicly executed† in Dealey Plaza by more than one gunman (Artwohl 1540).

Egypt Art History Essay

The materials used to create these sculptures symbolized the pharaoh’s timelessness and eternal life, the body of the pharaohs symbolized the power given to them by God, and the formal design qualities showed the religious and political qualities in the statues. The statue of Khafre and Akhenaton reflects the political and religious climates of their time through the use of medium which symbolized the pharaoh’s eternal life and timelessness, and through formal qualities which symbolized the hidden religious meanings inside the sculpture. The seated statue of Khafre reflects the political and religious climates of his time through the statue’s medium, function, formal qualities of design, and iconography. The statue is made of diorite, an extremely valuable, un-breakable stone, which symbolizes Khafre’s unwavering power as pharaoh. Khafre’s body shows that this was how a king was supposed to be portrayed, a perfect divine being that is flawless. The intertwined lotus and papyrus plants symbolize the unification of Egypt. Horus the sky god is shown extending his protective wings to shelter the pharaoh’s head. The statue plays an important role in the afterlife, it served as a resting place for the pharaoh’s ka, his life force that accompanied him even in the afterlife. The Statue of Akhenaton showed the political and religious climate that he ruled in through the use of formal qualities, and iconography. Akhenaton’s statue was made of sandstone, different than the un-breakable stone that Khafre’s statue was made of that symbolized his divine power as king. The use of sandstone here shows the abandonment of old kingdom practices. Akhenaton’s body is extremely different and shows him as an androgynous figure attempting to portray as Aton, the sexless sun disk. This statue symbolizes the change in religion, from a polytheistic based belief, to a monotheistic religion centered on the worship of Aten, or Aton, the sun god. The statues of Khafre enthroned, and Akhenaton from the temple of Aton, reflect the political and religious climates of their time. The formal qualities of both statues represent their political stand and their religious views. Although they are very different, they are also very similar at the same time. Enthroned Khafre shows him as an idealized being with a perfect body that portrays him as a deity and shows his power as pharaoh. The statue of Akhenaton on the other hand, shows himself as a realistic being with curved hips and female like figures. Although he does not look like an idealized being like in the old kingdom, he is still portrayed as a deity trying to imitate the sexless sun God Aton. Akhenaton was able to be portrayed as a deity despite his realistic form due to his political power and his ability to change the country’s religion. The statue of Khafre and Akhenaton both reflected their political and religious climates through the statue’s medium, formal qualities, and iconography. These statues although very different, are very similar in portraying how a king was portrayed in different times and yet still looked like a deity.

Detergent Powder

Introduction Detergent is a material intended to assist cleaning. The term is sometimes used to differentiate between soap and other surfactants used for cleaning. The term detergent by itself is sometimes used to refer specifically to clothing detergent, as opposed to hand soap or other types of cleaning agents. Bangladesh has a detergent market of about 8. 8 billion taka of which Unilever occupies a share of 48% making it the market leader. The major competitor brands in the detergent market for RIN are Keya, Chaka and Jet, Surf Excel.To fight this steep competition the above mentioned companies constantly run consumer promotion in hope to sell more than the respective competitors. Although this strategy worked well at first but with the passage of time, the intense consumer promotions have done little to prevent Unilever from loosing shares to its competitors. In 2004, Wheel (which is now RIN), Unilever’s largest detergent brand ran about nine consumer promotions where as i n 2005 it ran no consumer promotions at all. Consumer promotion over all is a very expensive affair.Unilever has the largest brands of detergent and so the cost of providing a consumer promotion offers is also large by the same proportion. Besides the competitor brands are known to involve in some unfair practices. They pay a very low wage rate to their labors so overhead costs are low, they under invoice their imported raw materials so that they can evade import taxes and other duties, so they save a lot of money in the process. They can then utilize this money for consumer promotion and other competitive activities that can earn them a higher share of the market.Therefore it is imperative that consumer promotions and other dependant elements have to be studied, to make sure that if a consumer promotion activity is implemented it is a highly effective one. This way, precious monetary resources have the minimum chances of being wasted. To understand the competition in the detergent market better price perceptions and product quality perceptions about the brands of detergent on promotion are also considered being worth studying. To look at market share issues, the brand loyalty element should also be explored. 1. 1 Brief Overview about the Detergent MarketThe use of washing powder started rising from late nineties after Unilever Bangladesh entered the market with its ‘Wheel' brand washing powder. Local brand Jet was the lone player in the washing power segment prior to Unilever's entry. Wheel Washing Powder (WWP) was launched in August of 1997 by leveraging the equity of the Wheel laundry soap. Wheel laundry soap was considered the best soap and stood for quality and care. The brand was initially launched and replaced the NSD powder brands of Unilever. WWP was launched with two stock keeping units (SKUs), 500g and 1 KG and achieved a volume of 2,280 tons in 5 months.Despite a price increase from beginning of the following year the brand showed a strong gr owth achieving the total annual volume of 12,700 tons; a third SKU of 40g was added to the brand during the year. 1999 a second price increase was taken for the larger two SKUs but the brand continued to show good growth, ending the year with a volume of 22,800 tons. A major re-launch was rolled out in beginning of 2000 for the brand, during the re-launch the packaging was significantly improved, the perfume was also improved and the proposition changed from lemon to Powerons.The innovation was a response to the launch of the competition Aromatic Washing powder. Prior to the re-launch, the competition was aggressively blocked with continuous promotion behind the brand. After the re-launch the brand grew and countered the competition in 2000, achieving a volume of 29,500 tons. In order to get an even faster growth in 2001 vs. 2000; the brand was aggressively promoted- which yielded in a growth of 43%; ending the year with a volume of 42,200 tons. With the explosive growth of WWP in 2 001, it attracted competition like Chaka and Keya, both of which entered the segment in beginning 2002.In order to contain competition and continue the growth of 2001, WWP maintained the high degree of promotions (free volume promotions) it failed to deliver any considerable growth as expected, however the volume sales increased to 46,500 tons. During the year WWP was re-staged with the ingredients changing from â€Å"Powerons† to â€Å"Powerfoam†. In 2003, WWP promotions were predominately cross-brand promos, with the cost born by the other brand. This resulted in good growth for WWP in 2003, ending the year with 48,000 tons.During the period of 2002 onward, the brand has been losing shares to competition and in order to differentiate the brand further a relaunch was planned in 2004 Q1. The RL involved incorporation of coloured granules to the powder and increase in incorporation of perfume by 25%. However there was no change in the formulation of the powder. Post the re-launch the share decline has not stopped, despite heavy support behind the brand. Unilever is now the leader in the market controlling half of the total washing powder market, the size of which was nearly Tk 450 crore in 2007, up from about Tk 360 a year ago. 1. 2 Market trendsToday’s consumer-oriented marketplace is characterized by a countless number of products and brands. Globalization causes increased competition, national borders disappear, consumers demand more and more, and the pressure on producers to efficiently and effectively live up to consumer’s expectations keeps increasing. For companies to survive these difficult circumstances and to secure their growth and market share figures, proper marketing techniques are of utmost importance. Besides printed and non-printed advertising techniques (such as TV and radio commercials, public relations and sponsorships), sales promotions try to attract consumers.Sales promotions can take many different forms and a distinction can be made between price and non-price sales promotions. 1. 3 Background Sales promotions have been studied very extensively over the past decades. The research findings from Blattberg, Briesch and Fox (1995) provide a perfect base to a short overview of promotional topics and generalizations regarding sales promotions. Nine generalizations regarding sales promotions are made that summarize sales promotion literature so far: – â€Å"Price promotions significantly increase sales – Brands with higher market share are less deal elastic Consumers’ reference prices are influenced by the frequency of deals – The more often a promotion occurs; the lower is the respective sales increase – Cross-promotional effects are asymmetric – The pass-through rate of retailers to consumers is less than 100% – Support promotions like displays and advertising that accompany a price promotion have a great impact on sales – Advertised p romotion can increase store traffic – Promotions affect sales in complementary and competitive categories† (Blattberg, Briesch ; Fox, 1995) Statement of the ProblemThere are many companies that are operating to serve the detergent markets; as a result the competition has heightened. Consumer promotions are being heavily used in the detergent markets to increase sales of each available brand. Consumer promotions, when implemented use up a lot monetary resources. Failure to implement the consumer promotion activity effectively may result in major loss of money. Purpose of the Study The purpose of this research is to explore the relationship between consumer promotions, price perceptions with product quality perceptions and brand loyalty in the detergent market of Bangladesh. LimitationsThere are vast amounts of information and write-ups relating to the topics of this research that are present in the internet and various other sources, but it were not possible to gain acce ss to many such information. So missing out some important aspect of the discussed topics can be a possibility. There is a major time constraint in doing the research work and preparing the report, a much larger pool of information could have been dealt with if there was more time to analyze them. A minimal sample size will be used for this research; if a larger sample was taken into consideration the research would have been more accurate.The survey will be conducted in Dhaka city which could be a possible reason for the people’s mind set to be similar and survey results not being very different from each other, the results could be different if people from outside metropolitan cities were brought under consideration. Literature Review Consumer Promotion Consumer promotion is thought to be a tool that helps manufacturers and retailers to achieve their objectives of generating sales (Alvarez and Casielles, 2004). Consumer promotion (e. g. oupons, samples, contests, sweepstake s, and price packs) is a part of sales promotion that is targeted towards the final buyers of consumer products (Kotler and Armstrong, 2002). There can be various types of consumer sales promotion some are incentive based while others are communicative in nature (Kotler et al. , 1999; Tellis, 1998). The incentive based promotions can be price – oriented promotion or non price-oriented promotion. According to Britannica (article 21279) advertising presents a reason to buy a product but consumer promotion offers a short-term incentive to purchase.Consumer promotions often attract brand switchers (those who are not loyal to a specific brand) who are looking primarily for low price and good value. Abraham and Lodish (1987) stated that many consumer goods categories sold 90% of their volume on special deals which is a result of consumer promotion. They also stated that the influence of sales promotions on the consumer will also depend on the consumer’s characteristics. Prom otions Price PromotionNon-price Promotion Promotion Packs Sampling POS Advertising Loyalty Discount Premiums DisplaysCoupons Sweeptakes Promotion Packaging Rebates Events Others From Sales Promotion by Gedenk; K. Neilson, Page- 34. Consumer benefits of sales promotions Benefits of sales promotions to consumers are numerous. Chandon, Wansink and Laurent (2000) for example distinguish six different types of consumer benefits regarding sales promotions: monetary savings, quality, convenience, value expression, exploration and entertainment. The first and most obvious benefit a consumer might encounter from a sales promotion is the monetary saving they provide.Second, consumers consider normally unaffordable products now to be in their choice set and therefore encounter the quality benefit. The convenience benefit, thirdly, is achieved by reduced search and decision efforts since sales promotions’ promotional status is advertised. Fourth, â€Å"sales promotions can enhance consu mers' self-perception of being smart or good shoppers and provide an opportunity to reaffirm their personal values† (Chandon, Wansink & Laurent, 2000) which is translated into the value expression benefit.The exploration benefit is achieved by the ever-changing shopping environment that provides stimulation for consumers’ information need. Last but not least, the sixth benefit consumers might encounter from sales promotions is the entertainment benefit. Sales promotions are often simply fun to see or to participate in (Chandon et al. ). Interesting to see is that consumers experience (either conscious or unconscious) more benefits from sales promotions than are often thought of. Price Perceptions According to Schiffman and Kanuk (2004) price perception is about how customers see a product’s price, as high, low or fair.They also stated that perception of price unfairness affect consumers’ perceptions of value and ultimately their willingness to buy a produc t. According to Moore et al. (2003) years of research concerned with price show both positive and negative perceptions serve as marketplace cues. Several studies have also portrayed the role of price perceptions as an attribute to success (Jiang and Rosenbloom, 2004). When the price perceptions are high this is a sign of positive quality, prestige and status (Moore et al. , 2003). The concept of reference price is related to price perceptions.Schiffman and Kanuk (2004) stated that reference price is the price the consumers use as a basis for comparison in judging another price. It is through reference price that the price perception of a brand of product is formed. When the consumer plans to buy a product, he or she will judge prices comparatively with the reference prices in order to determine whether the price is acceptable or not (Alvarez and Casielles, 2004). They also stated that, a result of consumers’ comparison between the prices and the reference price, potential los ses and gains emerge.The consumer perceives a gain when the reference price is higher than the observed price. If the observed price is higher than the reference price, the consumer experiences a loss. Product Quality Perceptions Product quality perceptions represent consumer judgment about the superiority of a product, which the user-based approaches think is essential in describing quality (Forker et al. , 1996). Bundles of attributes together represent a certain level of quality, which therefore provide utility to the customer (Snoj et al. 2004). The benefits are measured through a perceived level of quality (level of working superiority), a bundle of attributes in comparison with the consumer’s expectations. Schiffman and Kanuk (2004) stated consumers often judge the quality of a product on the basis of a variety of informational cues that they associate with the product. They also stated that the cues can either be intrinsic or extrinsic. Intrinsic cues are related to th e physical characteristics of the product itself, like size, colour, flavour, aroma etc.The extrinsic cues on the other hand are related to elements that are put together with the actual product like packaging, pricing, advertising etc. The perceived quality of products and services is central to the theory that strong brands add value to consumers' purchase evaluations (Low and Lamb, 2000). Brand Loyalty Brand loyalty is the ultimate desired outcome of consumer learning (Schiffman and Kanuk, 2004). According to Rawly and Dawes (1999) brand loyalty is the likelihood of positive attitudes and behaviors of consumers towards a particular brand, this could amount to repeat purchase and positive word of mouth.They also stated that a loyal customer base is an asset for a company and it reduces the need for seeking new customers. It is also a known fact that retaining current customers requires less money and effort than getting new ones. The strongest measure of brand value is the loyalty a company produces among customers (Aaker, 1996). Rowley and Dawes (1999) stated that to understand brand loyalty better the following components of attitude model should be considered: 1. Cognitive component – associated with a â€Å"rational† decision making based on informational determinants. 2.Affective component – associated with emotions and feelings about the product or service. 3. Co native components – associated with a behavioral disposition. Research Questions The following questions have to be addressed for the study: 1. Is there any significant relationship between consumer promotion and product quality perception in the detergent market of Bangladesh? 2. Is there any significant relationship between price perception and product quality perception in the detergent market of Bangladesh? 3. Is there any significant relationship between consumer promotion and brand loyalty in the detergent market of Bangladesh? . Is there any significant relat ionship between price perception and brand loyalty in the detergent market of Bangladesh? 5. Is there any significant relationship between product quality perception and brand loyalty in the detergent market of Bangladesh? Hypothesis The hypothesis that can be derived from the research questions are: 1. There is significant relationship between consumer promotion and product quality perception in the detergent market of Bangladesh. 2. There is significant relationship between price perception and product quality perception in the detergent market of Bangladesh. . There is significant relationship between consumer promotion and brand loyalty in the detergent market of Bangladesh. 4. There is significant relationship between price perception and brand loyalty in the detergent market of Bangladesh. 5. There is significant relationship between product quality perception and brand loyalty in the detergent market of Bangladesh. Development of Conceptual Framework * Consumer Promotion * Pr ice perception Product Quality Perception Figure 1: Conceptual Framework of research variables * Consumer Promotion * Price Perception Product Quality Perception Brand Loyalty Figure 2: Conceptual Framework of research variables Methodology Research design The illustrations of the conceptual framework Figure 1 and 2 above give a visual idea of the relationship and structure that exists among the study variables. The main purpose of the research is to assess the existing correlation among the variables. This research is about exploring and understanding the relationship that exists between consumer promotion, price perception with product quality perceptions and brand loyalty in the detergent market.Here in the figure 1the independent variables are assigned to be consumer promotions and price perceptions. The dependant variable on the other hand is product quality perception. In the second figure 2 the independent variables are consumer promotions, price perceptions and product quali ty perceptions, in this case the dependant variable is brand loyalty. So the researcher is attempting to find out, if any changes in the independent variable have a changing effect on the dependant ones as well, thereby proving that a relationship exists.The researcher also tried to find out the degree to which a change in the dependant variables has an impact on the independent ones, in other words the degree of relation is also explored here. Therefore the correlation study was chosen for this research. Sampling method The required data for this research was collected from the regular customers of detergents. There was no particular sample frame available for this research so convenience sampling was used, as it is also the cheapest and the easiest methods of sampling.The sample frame for this research consisted of shoppers (mainly house wives) at different shopping centers and stores etc, and also the parents of school children were included. In the shopping centers the researche r surveyed the people who seemed to be the most appropriate respondent for this kind of survey. The parents of kindergarten students, who spend time waiting for their kids outside the schools, were also surveyed, because they usually have a lot of time to spare and can give valuable inputs. Due to time constraints the survey was conducted in Dhaka city only. Over all there were about a 240 people who participated in the survey.Survey instrument A structured questionnaire was used to collect data. The questionnaire consists of different parts to gather information on the different variables under considerations. With questionnaires, no responses of the respondents can be missed out. It gives more time to the respondents to think and then give the answers. And it is a quicker and cheaper way to conduct the survey. Questionnaires can be conducted in any environment, with minimum influence of the outside environment. Questionnaires also have the advantage of keeping the personal details of the respondents confidential.MULTIPLE CHOICE QUESTIONS In which respondents have to choose one answer from many options. These questions gives a wide choice to the respondents so that they can give the most accurate and reliable answer. LIKERT SCALE Where the respondents are provided with a scale that has a number or brief description associated with each category. This scale is useful as respondents readily understand how to use the scale, making it suitable for almost all kind of surveys. Data Collection The data collection was done through both primary and secondary sources.The primary data was collected through questionnaire surveys and the secondary data was collected from the available archives of Unilever Bangladesh Ltd, for addressing the research questions. Data Analysis This is a study of relationship of various variables. So after the data collection a correlation analysis was performed using the acquired data, to ascertain if relationship between the variables exist or not. For doing the data analysis SPSS 12 was used, because it is a very systematic computer program that can deal with a large amount of data and can give out accurate results.