Wednesday, August 26, 2020

Gender In As You Like It Essays - British Films, Celia,

Sex in As You Like It Numerous characters experience a change in William Shakespeare's play, As You Like It. Duke Senior goes from being an individual from a court to being an individual from a woodland. Orlando changes from a severe more youthful sibling to an adoration debilitated youngster. In any case, the most clear change experienced, is finished by Rosalind. Her change from lady to man, not just modifies her state of mind, sincerity, and sexual orientation, however permits her to be the emcee. Celia and Rosalind are genuinely upbeat in the court of Celia's father, Duke Frederick. In any case, causing her a deep sense of shock, the Duke expels Rosalind from his court. Celia, not permitting her adored cousin to go only it, chooses to go with her to any place she may meander. They choose to look out Rosalind's dad, Duke Senior, in the backwoods of Arden. Before they leave, Rosalind concludes that for both her and Celia's wellbeing, she will dress herself as a man, saying, Were it worse, Since that I am more than normal tall, That I did suit me all focuses like a man? A chivalrous curtal hatchet upon my thigh, A hog stick in my grasp, and-in my hear Lie there what concealed lady's dread there will- We'll have a swashing and a military outside, The same number of other masculine defeatists have That do confront it with their similarities. (1:3 ll. 112-120) From the start, this change is a simple difference in garments and the expansion of weapons, yet it goes a lot further. To Rosalind, the taking on of a man's appearance requires certain things. She accepts that while dressed as a man, she can't carry disgrace to the picture of a man. A genuine case of this is in Act 2, Scene 4, where she says, I could discover in my heart to disrespect my man's/attire and to cry like a lady; yet I should comfort/the more vulnerable vessel, as doublet and hose should appear/itself gutsy to underskirt. (ll. 4-7). This isn't the main time she makes reference to a doublet and hose. It appears to be nearly that the doublet and hose are the genuine wellspring of solidarity for a man, as in the following model when Rosalind is asking Celia for an answer, saying, Great my composition! Dost thou think,/however I am caparisoned like a man, I have a doublet/and hose in my aura? (3:2, ll.191-193). Sexual orientation In As You Like It Essays - British Films, Celia, Sexual orientation in As You Like It Numerous characters experience a change in William Shakespeare's play, As You Like It. Duke Senior goes from being an individual from a court to being an individual from a timberland. Orlando changes from an unpleasant more youthful sibling to an affection debilitated youngster. Be that as it may, the most evident change experienced, is finished by Rosalind. Her change from lady to man, not just changes her state of mind, authenticity, and sexual orientation, yet permits her to be the speaker. Celia and Rosalind are genuinely cheerful in the court of Celia's father, Duke Frederick. Be that as it may, causing her a deep sense of shock, the Duke ousts Rosalind from his court. Celia, not permitting her adored cousin to go only it, chooses to go with her to any place she may meander. They choose to look out Rosalind's dad, Duke Senior, in the woodland of Arden. Before they leave, Rosalind concludes that for both her and Celia's security, she will dress herself as a man, saying, Were it worse, Since that I am more than basic tall, That I did suit me all focuses like a man? A brave curtal hatchet upon my thigh, A pig stick in my grasp, and-in my hear Lie there what shrouded lady's dread there will- We'll have a swashing and a military outside, The same number of other masculine quitters have That do confront it with their similarities. (1:3 ll. 112-120) From the outset, this change is a negligible difference in garments and the expansion of weapons, however it goes a lot further. To Rosalind, the taking on of a man's appearance requires certain things. She accepts that while dressed as a man, she can't carry disgrace to the picture of a man. A genuine case of this is in Act 2, Scene 4, where she says, I could discover in my heart to disfavor my man's/clothing and to cry like a lady; yet I should comfort/the more vulnerable vessel, as doublet and hose should appear/itself valiant to slip. (ll. 4-7). This isn't the main time she specifies a doublet and hose. It appears to be nearly that the doublet and hose are the genuine wellspring of solidarity for a man, as in the following model when Rosalind is asking Celia for an answer, saying, Great my composition! Dost thou think,/however I am caparisoned like a man, I have a doublet/and hose in my manner? (3:2, ll.191-193). Sexual orientation In As You Like It Essays - British Films, Celia, Sexual orientation in As You Like It Numerous characters experience a change in William Shakespeare's play, As You Like It. Duke Senior goes from being an individual from a court to being an individual from a woodland. Orlando changes from a severe more youthful sibling to an affection debilitated youngster. Be that as it may, the most evident change experienced, is finished by Rosalind. Her change from lady to man, not just changes her temperament, realism, and sex, yet permits her to be the speaker. Celia and Rosalind are genuinely cheerful in the court of Celia's father, Duke Frederick. Be that as it may, causing her a deep sense of shock, the Duke exiles Rosalind from his court. Celia, not permitting her cherished cousin to go only it, chooses to go with her to any place she may wander. They choose to look out Rosalind's dad, Duke Senior, in the woodland of Arden. Before they withdraw, Rosalind concludes that for both her and Celia's security, she will dress herself as a man, saying, Were it worse, Since that I am more than basic tall, That I did suit me all focuses like a man? A heroic curtal hatchet upon my thigh, A hog skewer in my grasp, and-in my hear Lie there what shrouded lady's dread there will- We'll have a swashing and a military outside, The same number of other masculine weaklings have That do confront it with their similarities. (1:3 ll. 112-120) From the outset, this change is an insignificant difference in garments and the expansion of weapons, however it goes a lot further. To Rosalind, the taking on of a man's appearance requires certain things. She accepts that while dressed as a man, she can't carry disgrace to the picture of a man. A genuine case of this is in Act 2, Scene 4, where she says, I could discover in my heart to disrespect my man's/attire and to cry like a lady; yet I should comfort/the more fragile vessel, as doublet and hose should appear/itself gallant to slip. (ll. 4-7). This isn't the main time she makes reference to a doublet and hose. It appears to be nearly that the doublet and hose are the real wellspring of solidarity for a man, as in the following model when Rosalind is asking Celia for an answer, saying, Great my appearance! Dost thou think,/however I am caparisoned like a man, I have a doublet/and hose in my attitude? (3:2, ll.191-193).

Saturday, August 22, 2020

String and tube instruments Essay Example | Topics and Well Written Essays - 1500 words

String and cylinder instruments - Essay Example Because of some wind instruments, sound is produced by blowing through a reed; others surmise humming into a metal mouthpiece. Sound from string instruments’ is made by the change of vibrating strings. Enormous strings are either separated or bowed to make sound. In the two cases the string doesn't encounter the fundamental circumstance of music delineated beforehand. Separating a string at the center doesn't make an eminently formed sinusoidal wave; rather you start with a triangle shape on the string. Unmistakably Fourier's work of reiterating shape could be organized from a game plan of sine waves. Winnowing a string at the center anxieties the main to such an extent that diverse music types will be joined. Separating the string at a zone 1/4 of the way along the string makes the second consonant which makes a touch stronger and simultaneously profiting diverse music. The result of winnowing at differing territories is that the range delivered isn't uniform. Regardless, sep arating the string checks which sounds are underscored. In the winnowed case the triangle shape quickly changes over into a combination of sines and cosines, some of which decline quickly. Expecting that the string is bowed, the triangle wave is glanced so that the bow proceeds to attract the string to the other side at the reason for contact. The triangle wave shaped endeavors out to the expansion, reflects, and returns to the bow’s contact zone. The moment that the motivation behind the triangle shape returns to the bow it makes the string break isolating from the bow. The wave continues and reflects off the whine end, returning to the bow again, presently causing the string to stick to the bow. This slip-stick part maintains a triangle shaped wave and continues to the string, reflecting from each nearby. Toward the day's end, changing the zone of the bow contact makes sense of will highlight the music. Since Fourier's work to frame from a progression of sine waves. Since t he music are remembered for the sound, they will stay through culling in various areas. Once more, there is no consistency in the range implying that various music will be underscored as you pluck. At the point when the string is culled, it quickly talk to the mix sin and cosines. Since certain mixes decrease immediately then the other, the sound produced by a string in various positions will be unique. String instruments have symphonious resonances related with a surface which has additional indications, some of which are not consonant. Most stringed instruments will have a vacant figure with an opening so there is air resonances associated with the structure gap. These resonances make it less requesting to accomplish a given note and the note being played sounds stronger. For most stringed instruments the augmentation transmits vibrations from the string to the gathering of the instrument. Various guitar and violin augmentations are cut with intriguing shapes. This makes them prog ressively versatile so they are nearer to the thunder frequencies of the string and figure. The suggestion hence is that they can go about numerous channels since they don't transmit visit and viable frequencies. A couple of platforms will be to some degree balanced with the objective of insignificantly changing the length of the string as it vibrates. This will impact the frequencies radiated by the instrument. The image on the left shows the augmentation of a

Friday, August 21, 2020

A Seeples take on managing a student budget COLUMBIA UNIVERSITY - SIPA Admissions Blog

A Seeples take on managing a student budget COLUMBIA UNIVERSITY - SIPA Admissions Blog Being a student generally means you’re poor. Or you feel poor. There, I’ve said it! Now, that’s not necessarily the case for everyone, or all the time, or an inescapable situation. SIPA makes shrinking budgets particularly painful, because most students come from working for a few years before SIPA (it is a graduate/professional school, after all), and losing that stream of full-time income can be downright depressing. However, fear not, future or current SEEPLES, there is a method to the (financial) madness! Read on! If you’re lucky enough to have generous support from your family, significant other, awesome government, etc., and ALL of your living and tuition expenses are covered, great! You may read the rest of this post  as pure amusement or if you really care about saving a few pennies. But  really, you can just skip the rest of the post and go have a relaxing afternoon! For the rest of us plebes: it really comes down to three things: take advantage of cost-managing resources (campus and off-campus), try finding additional sources of income, and manage your expectations. Cost-managing resources: while general wisdom dictates that being a student is financially sucky, I tend to disagree. Students have a variety of perks available to them, which allow them to get access to everything from academic resources to leisure/entertainment choices for a fraction of the cost “normal people” have to pay for them. A few of my personal favorites include: Cuts on buying and renting books (if you think you need to pay at all! I haven’t bought a book since my freshman year of college. They’re all usually at the library, or the profs have copies you can borrow). Cuts on electronic and IT equipment and software (stores from Apple to BH offer student discounts) Fitness/physical education discounts at gyms throughout the city, including Columbia’s own Dodge Fitness Center, where you get special rates Entertainment/art discounts (see Columbia’s Art Initiative for free concerts and plays, discounted performances, and special events; also, if you’re a Met Opera fan, like me, check out their Met Students Program â€" you pay $ 25 for seats that are normally in the hundreds!) Cost management also includes assiduous financial aid research â€" apply to everything you are eligible for! You should also talk to the Admissions and Financial Aid Office, OSA, advisors, etc., and identify external and within-Columbia/SIPA fellowships, scholarships and funds you can apply for. I had my second year  and  half of my first year entirely covered, tuition-wise, all thanks to fellowships and scholarships! I also got reimbursed for participating in conferences and other academic opportunities, such as research fellowships. Find additional sources of income: from campus opportunities (assistantships: TA-ships, PA-ships, Reader-ships; paid research opportunities; fellowships and scholarships) to off-campus streams of income (paid internships, part-time jobs, consultancies, etc.), you will find that with careful planning and excellent time-management skills, SIPA allows for enough room to take advantage of these options. But it’s up to you to find them. They will rarely fall into your lap. I have successfully supplemented my income with most of the above-mentioned (some of the oddest, and least-SIPA related have involved modeling and selling stock photography. Some of the most-SIPA related have included paid research and assistantships). Manage your expectations: you will see this stressed everywhere, and even though I’m not personally a great believer in it (do you adjust your dreams to your life, or your life to your dreams?), it is worth mentioning. My mother always reminds me that I’m a “student” now (again! gah!), and that I’m supposed to live within my means. Luckily, I have a SO who disagrees, and an ambitious, resourceful personality that helps me in finding opportunities to support my needs and interests. But generally, yes, it is a very wise and mature approach to downsize your travel, living arrangement, eating preferences, entertainment, etc. to match your available resources while at SIPA. It might hurt in the beginning, but you’ll get used to it, and remember: it’s temporary! So there you have it, peeps, the essence of managing a student budget! Fret not, you will not be on it for long! ?? [Edited Photo by Donald Bowers Photography  | Adriana Popa, MIA 2016, holding stacks of money and listening to music, because why not?!]

Sunday, May 24, 2020

About metamorphosis - Free Essay Example

Sample details Pages: 2 Words: 515 Downloads: 7 Date added: 2019/08/06 Category Literature Essay Level High school Tags: Metamorphosis Essay Did you like this example? Entomology is that the study of insects and their relationship to humans, the envoirnment, and alternative organisms Fig-1 (Entomology) Don’t waste time! Our writers will create an original "About metamorphosis" essay for you Create order It is the scientific study of insects, a branch of biology within the past the term insect was additional imprecise, and traditionally the definition of zoological science enclosed the study of terrestrial animals in alternative invertebrate teams or alternative phyla, like arachnids, myriapods, earthworms, land snails, and slugs. METAMORPHOSIS The word metamorphosis comes from the Greek which means transformation gradually. it is the method of transformation of immature larval into sexually mature reproducing adult. The newly adult is completely different from larvae in type, structure and habit. Humans grow step by step. we began life as a baby grow a bit at a time till youre an adult. whereas you are growing the fundamental set up of your body doesnt amendment. you have got identical body your whole life. Insects grow gradually and also the cycle of stages is metamorphosis. for several insects, the stages are therefore completely different from each other so that sometimes we dnt know about that because some animals are not too much different from one another. The four types of metamorphosis in insects are: 1-No-metamorphosis, 2-Complete metamorphosis, 3-Gradual metamorphosis, 4-Incomplete metamorphosis. Most insects begin life as an egg and hatch at intervals a number of days of being reserve. However, there are some insects that may pass through a whole season as annegg before hatching. The insects that keep within the egg longer would like longer to grow and become study enough to measure outside of the egg. once the temperature becomes heat these small insects can flee of their eggs and betting on the species, can bear any of the higher than sorts of metamorphosis. First of all we discuss here about nometamorphosis: NOMETAMORPHOSIS This type of metamorphosis is additionally called ametabolic development. In this kind, the newly hatched creature appears like adult except in size and variations in coil of spines and setae. Fig-2 (No metamorphosis) EXAMPLES: 1-Silverfish 2-Sprin tail 3-Chewinglice Fig-3( Life cycle of silverfish) Life cycle of silver fish take almost 3 to 2 months from egg to adult relying upon climate conditions and species, eggs could hatch as early as nineteen days or over sixty days when being deposited. Wet conditions area unit desirable silverfish will thrive in nearly any atmosphere. silverfish will turn out one to three eggs per day or clusters of two to twenty and not like another insects, silverfish will turn out eggs year-around. Direct fertilization do not occur in silverfish, they perform a sex activity dance cosist of 3 elements. First, the insects bit their antennae .Second, the female flees. throughout the third stage, the male and female reunite and stand facet by facet and the male vibrates his tail. Males then deposit little packets of spermatozoon called spermatophores, that females take into themselves through their ovipositors. Silverfish young are miniature versions of the adults once they emerge from the eggfrom egg to adult they molt into different kinds of forms. They will change their different kinds of their body, functions, feeding habits etc.

Thursday, May 14, 2020

Prison Reflection Paper - 974 Words

In this reflection paper, I would like to explain the challenges face by the offenders after release from prisons such as jobs, housing, voting, and more. The article also describes the effect of stigma and punitive punishment on the life of offender after re-entering back into society. Reintegration is the most difficult issue for the correctional system due to the safety of the community and increases chances of recidivism. Reintegration is the process where an offender is prepared to return safely to the society as a law-abiding citizen after serving their prison time. A life of imprisonment is a process where individuals are separated from society and forced them to live in a closed environment where antisocial value dominates. Upon†¦show more content†¦The RNR (Risk, Needs, and Responsivity) model is another approach to understanding the criminal behavior, their criminogenic needs, and treatment to reduce their criminal behavior. The RNR’s model is necessary to reduce re-offending with the proper assessment of offenders’ static and dynamic risk. But, there are some critiques of RNR model such as it construct individual as a risk and ignores the challenge of re-entry issue. Another approach is the restorative justice which is helpful to re pair the relationship between the victim, community, and the offender through interactions. The Circle of Support and Accountability (CoSA) model in Canada is a group of professional volunteers to help the sexual offenders to reintegrate into society after release from jail. Offenders may have difficulty in finding a job because most of the time employers do not want any ex-criminal in their company. Offenders could not socialize with their friends because these offenders considered being gang members or criminal members. A family reunion is another challenge after release from prison due to strained relationships and the effect of parent’s incarceration on children. Felony convictions face housing problems after release from prison because of owners’ unwillingness to rent to ex-felons. Some can lose their civil rights after the conviction which will affectShow MoreRelatedAnalysis Of The Article Students Remember What They Think About ``835 Words   |  4 Pagesthe Attica Prison Rebellion, I would structure the lecture to be student-orientated to avoid shallow processing. Using each learning style, I would methodize my lesson plan to reach each student’s learning style of visual, audio, and tactile/kinesthetic. Prior to class, I wo uld instruct my students to read news articles on the Attica Prison Rebellion, as well as watch and hear clips online. For homework, prior to the lecture I would ask students to narrate the events in a reflection paper through theRead MoreGrounding A Child Versus Jailing An Adult1172 Words   |  5 Pagesoutside world. A parent, on the other hand, might disagree and say the difference is that the merited reason differs of the two punishments. What is the true differences between the two? Are the reasons for the punishments the same at their roots? This paper provides food for thought, in hopes that the true differences between the two come to light. Whether it be â€Å"accidentally,† sneezing a spitball threw a straw at a teacher or slipping on a spilt beer and punching a man in the face at a local bar, theRead MoreTesting The Limits Of Ethics974 Words   |  4 PagesEthics: A Reflection Paper on The Lucifer Effect Kerron Anderson 136256 Summary of the study Zimbardo makes a comment that perfectly describes the methodology of his experiment; explaining how studies have been done of actual prison life by sociologists and criminologists, but that such studies contain major limitations to what parts of prison life can be observed. â€Å"They can see only what they are allowed to see on guided tours that rarely get beneath the surface of prison life. We’dRead MoreArticle Critique Of Prison Privatization967 Words   |  4 Pages Article Critiques of Prison Privatization Tammy Martin Liberty University Abstract The following paper will examine two articles pertaining to prison privatization, and the reasons for advocacy for prison privatization, or for the opposition of prison privatization. Three authors write the first article examined the authors are Shaun Genter, Gregory Hooks, and Clayton Mosher. The article is entitled â€Å"Prisons, jobs and privatization: The impact of prisons on employment growth in ruralRead MoreThe Shawshank Redemption By Stephen King And Frank Darabont Essay1274 Words   |  6 PagesIn the following paper, I will talk about the movie The Shawshank Redemption. I will include the plot, characters, contrasting and comparing pieces of information from the book to the movie, and the lesson I gained from this assignment. The Shawshank Redemption was written and directed by Authors Stephen King and Frank Darabont in 1994. The scene takes place at Shawshank Prison located in Maine. The film tells the story of Andy Dufresne, a quiet banker who is sentenced to life in the penitentiaryRead MoreThe Effect Of Rehabilitation On Children805 Words   |  4 PagesRehabilitation Many people go to prison for many different things. Their offenses could be drugs, murder, even not paying speeding tickets. To help them go back into society after being in prison for a long time, they need rehabilitation. They need to learn how to be reformed and fix their morals about good and bad. It can easy or even a challenge to help those that are locked away with many restrictions. â€Å"Too often, their unlawful are a reflection of a life plagued by social, economic andRead MoreSignificance Of The Actions For Operation Ivory Coast1342 Words   |  6 PagesThe purpose of this paper is to examine a historical battle and apply the four steps of battle analysis to provide an alternate outcome. This paper will define the battle, review the settings, describe the actions, and assess the significance of the actions for Operation Ivory Coast. The operation took place during 1971 in Northern Vietnam by United States Special Forces operators. The There had been more than 500 identified American Prisoners of War held by the North Vietnamese. Several reportsRead MoreFinancial Aspects of Health Care Delivery Essay1487 Words   |  6 PagesAmericans are primarily insured through employer paid health care benefits. Other sources of coverage for health care include government insurance, and private insurance. This paper [When writing an introduction, some approaches are best avoided. Avoid starting sentences with â€Å"The purpose of this essay is . . .† or This paper will . . .† or any similar flat announcement of your intention or topic.] will compare how inmate care and private insurance have influenced the cost of health care in the UnitedRead MoreAmerican Gulag : Inside U.s. Immigration Prisons917 Words   |  4 PagesDow, Mark. (2004). American Gulag: Inside U.S. Immigration Prisons. Berkeley: University of California Press. This book is contains information on how detainees are treated in prisons created by the U.S. Immigration and Naturalization Service. Some of the prisoners did have felonious conviction and were to be deported. Nevertheless, many of the individuals interrogated were immigrants looking for refuge and were being held in prisons as if they were also offenders. The obnoxious management describedRead MoreReflection: Surgery and Reflective Practice1110 Words   |  5 Pagesother options are considered and reflection upon experience to examine what you would do if the situation arose again (Gibbs 1998). Unlike many other models (with the exception of Boud) Gibbs model takes in to account the realm of feelings and emotions, which played a part in a particular event. My rationale for using the reflection framework to the clinical encounter is to try and demonstrate my ability to link theory to practice during the process of reflection. I also choose the Gibbs model to

Wednesday, May 6, 2020

The Number One Article on Online Paper Writer

The Number One Article on Online Paper Writer Why Almost Everything You've Learned About Online Paper Writer Is Wrong While preparing a conclusion, it is essential to provide an overview of the research, then focus the limitations, strengths, and recommendations. Create guidelines of what you would like to achieve in your research. The previous portion of the research paper would need to be the presentation of the findings followed by the limitation of the analysis and recommendations for future studies on the subject. Nevertheless, the real key to a prosperous research paper is organization. Online Paper Writer and Online Paper Writer - The Perfect Combination If you ought to be a tech journalist, attempt to compose a brief horror tale. Online-Paper-Writer expert papers writers and publishers are all set to assist you with any sort of producing task inside the quickest deadline. You might even are looking for a specialist on the topic matter and conduct an interview. 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If you're going to visit the trouble of seeking qualified guidance in writing an essay or essays and doing so with an internet writer, you have to be absolutely sure you're getting what you need and certainly what you pay for. Any student who has already hired a web-based essay writer will be in a position to inform you about their experience. Online Paper Writer Ideas Our essay writing services will offer you custom papers which are of premium quality. The very first step in writing a research paper will need to be choosing your topic. When the writer gets familiar with the topic they have the ability to piece together their findings that most represent the aim of the paper. It is extremely easy to employ an essay writer online but perhaps not so simple to employ a reliable one. The New Fuss About Online Paper Writer Being a college student, you will wind up required to compose essays in quite a few designs. Writing a research paper has come to be among the most important components of contemporary procedures of education and is also the one which provides the students' most amount of stress. Writing of accounti ng papers isn't simple in that there are a few formulas which students ought to be acquainted with. Students ought to ensure that the quality of Spanish customized research papers offered to them is well worth the sum of charged. Cheap can be a great thing provided that you receive the quality you desire. Hence, your funds will just go to waste. At precisely the same time, simply because you need a paper cheap doesn't signify the attribute of the content should suffer. When you buy a custom made research paper from us, you're going to be provided actions to follow so the purchasing process won't ever be difficult. The net is home to several sites that make it possible for you to write and upload your poetry and earn money! 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Tuesday, May 5, 2020

Economy and Globalization in Zambia free essay sample

Examining the economic situation and Zambia’s place in the global economy will help these questions to be understood. Lusaka, Zambia Zambia is a land-locked country located in central Africa. About the size of Texas, it is home to 11 million people. The population is made up of a variety of ethnic groups, most of whom speak Bantu. Zambia is currently one of the poorest countries in Africa, and is identified by the United Nations Development Program as a HIPC – Highly Indebted Poor Country. Lusaka is the product of a country battling to find its way in a new world, caught between colonial beginnings, years of socialist independence and now democracy. † -Zambian National Tourist Board Lusaka became the capital of Zambia in 1930 but growth really took place in the 1960’s. The Lusaka City Council describes the city as a metropolis home to 2. 5 million people. Lusaka is constantly changing. New shops are being built, and a multi-million dollar shopping mall is b eing constructed. However, the Zambian National Tourist Board warns that many travelers may not see any reason to stay and that over 60% of the population of Lusaka is unemployed. Of those that do have work, much of it is in farming, textiles and manufacturing. Economic History Before it was colonized, Zambia was inhabited by a large number of different tribes, organized into chieftaincies and monarchies. There was an active trading network in copper, ivory, rhino horn and slaves. However, when colonization of Africa began, Zambia was taken over by the British government, which was particularly interested in the copper located in the northern part of the country. Because this occurred during the industrial revolution, copper was in high demand and made up 90% of Zambia’s exports. Mining was run primarily by the British South African Mining Company, with indigenous people as forced laborers. Zambia itself did not benefit from the significant amount of money coming in from the sale of copper, as this was realized large labor groups organized encouraging nationalist movements. In 1964, Zambia won independence from Britain, and Kenneth Kaunda became the first leader of the country. He organized Zambia on a socialist economic model. The copper mines were owned by the state. In the first ten years following independence, the level of real GDP grew at 2. 3% a year. Copper prices were increasing and it seemed that Zambia would be a very prosperous nation. However, by the mid-1970’s that dream began to fade. Copper prices fell in the world market. The price of oil and energy fueled global inflation and increased the price of imports. Zambia’s reliance on the copper trade was evident, and it was forced to begin borrowing heavily from international institutions. It seems that Zambia, the World Bank, and the IMF all agreed that copper prices would increase again, jump-starting Zambia’s economy. However, as time went on, this did not prove true. Further, neighboring countries fighting for independence were supported by Zambia, and trade routes were disrupted. From 1975-1990 the GDP per capital fell by almost 30%. When it became clear that the Zambian economy was not going to just pull out of the situation, global donors were no longer happy to continue the way things were going. They insisted on economic reforms within the country. These included cut backs in government spending, trade liberalization, and privatization of industry. Kuanda, still in power at the time, did attempt to make changes. However, these were met with internal opposition that caused the program to be abandoned. In 1991, Frederick Chiluba was elected to power. His party was able to push through the same type of economic reform that had been unpopular with the previous regime. In 1991 these changes were implemented. The idea was to privatize the economy and reduce the role of government in price setting and other issues. The economy became more outwardly oriented and a market based system was adopted. Three main goals were adopted by the government and agreed upon by the World Bank and IMF. The government was to restore macroeconomic stability, facilitate the private sector growth, and privatize and deregulate agriculture and industrial output. However, these changes have yet to make a significant impact in Zambia’s economic state, and it seems that they have a long way yet to go. (www. ized. ac. uk) Economy Zambia has a dual sector economy based on traditional subsistence farming, predominantly in the rural areas, and a market-oriented sector in urban areas, responsible for tax revenues and foreign exchange. In recent years, the government has made the move towards a more privatized, openmarket economy. A heavy dependence on copper (90% of exports from Independence until 1990 according to NBER, 2005) proved to be detrimental to Zambia’s economy in the past, and now there is a strong trend towards non-traditional exports. These include items like primary products, agro-processing and textiles. By 1999, only 61% of exports were from metal products, while 39% were non-traditional exports. Zambia has a number of resources at hand, and has a number of sectors where growth is possible. Agriculture Currently, agriculture makes up approximately 15% of GDP, but is still a relatively small portion of exports. Of the non-traditional exports, however, agriculture is expected to grow very quickly. Cotton, tobacco, meat, and a number of other products can be sold to the Southern Africa Development Community. Developed in 1980, this group includes nine countries in the southern Africa and makes up a significant trading area. Coffee, paprika, sugar, cotton, and other products are likely to encourage export growth to developed country markets. (NBER, 2005) Right now food crops make up 6. 3% of total income from agriculture, while cash crops are only 2. 5%. The profitability of agriculture could almost certainly be increased in a number of ways. In the agricultural sector, only 16% of potential arable land is currently being used. (www. fao. org) This land could be used for production of coffee, tobacco or other goods that can be exported. It could also be used to grow food that would otherwise be imported. Not all Zambian farmers have access to more land at no cost, but a number of them do. Other factors may be a lack of labor supply or access to seeds. (NBER, 2005, p13) A study by the National Bureau of Economic Research found that if Zambian farmers were to switch one hectare of crops to cotton, they could gain an average of almost 20% of the average expenditure of a representative poor farmer. If a farmer had access to more land at no cost, and simply planted an additional hectare of cotton, gains are above 50% of the average expenditure of poor households in rural areas. If we look at tobacco rather than cotton, the gain from switching one hectare from subsistence agriculture to tobacco would be roughly 88% of average total household expenditure. If tobacco were planted without having to sacrifice of a hectare of another crop, gains to the farmer would be about 130% of total expenditure of an average poor household. A third possibility is the growth of hybrid maize, which is of export quality. This would be more than a 55% gain for the farmer switching one hectare from subsistence, and if an additional hectare can be planted, gains of 100% can be secured. Maize is particularly important, because maize is already widely grown, and can be produced efficiently. One difficulty, however, may be in securing hybrid seeds, which must be purchased in advance. Agriculture seems like a very clear area where growth is possible. So why haven’t these changes been made already? There are many underlying difficulties preventing change in this area. Some challenges specific to agriculture are access to markets, food security and tradition in subsistence agriculture. In Zambia, a history of subsistence agriculture, particularly in rural areas may lead to risk aversion. Especially because cash crops require high quality seeds, which are expensive and difficult to acquire. For example, farmers in the rural village of Mwape were willing to farm cotton if an outside buyer provided seeds and guaranteed that he would purchase the cotton. Though the profits for the farmers were smaller, the security of this deal made it much more desirable than purchasing seeds on their own and hoping for a market. Farmers are unlikely to switch to cash crops if they are not certain of their own food security. In many cases, farmers have access to land, but do not have sufficient transportation or manpower to farm on it. They also may not have transportation to a local market, particularly for cash crops. It seems that the reason many theoretical growth schemes in the agricultural sector fail because of problems that occur at the ground level of production. Though Africa is recognized as home to primarily agricultural based societies, there remain many serious challenges to efficient agricultural production throughout the continent. Though agriculture is an important ector in many African nations, issues such as poor irrigation and lack of reliability have kept African countries from being significant exporters of agricultural goods in the global economy. Agricultural production in Africa is still unable to meet the demand of the region for food, as many Africans remain malnourished. Over the past decades agricultural imports have grown faster than agricultural exports. Organizations such as the Comprehensive African Agricultural Development Program by the FAO seek to help organize African agriculture and help increase efficiency. Mining Mining is currently the main export of Zambia, even though it isn’t nearly as lucrative as it once was. It would be beneficial for Zambia to find a way to make mining more costeffective. Currently, the Ministry of Mines and Mineral Development with the help of the European Commission, is attempting to show the benefits of mining in Zambia. They cite the ample reserves and importance of Zambia in the world copper and cobalt production. The government has privatized the mining sector and has provided tax breaks and incentives to mining companies operating in the country. Together with a stabilization of the macro economy, this is hoped to bring more business into the primary export industry in the country. (www. zambiamining. co. zm) Currently, however, mining in Zambia is still seen as a risk because of poor infrastructure. A lack of reliable transportation and electricity have been a couple of the reasons companies remain unwilling to invest. Manufacturing The manufacturing sector in Zambia made up 25% of real GDP in 2004. A wide range of activities including vehicle assembly, petroleum refining, production of chemical fertilizers, textile mills and more took place. This sector is also operating below capacity because of the difficulty of importing necessary parts. (www. fao. org) The manufacturing sector was also hard hit by the liberalization of trade. The lowering of tariffs on textile products and removal of tariffs on used clothes let to large increases in imports of second-hand clothing from industrialized countries. The Zambian textile industry has almost completely shut down. In 1991, Zambia had more than 140 textile manufacturing firms, but by 2002, this number had fallen to just eight. (www. africanfocus. org, 2004). There are also issues with very cheap goods crossing the boarder from Zimbabwe, which due to economic instability and extremely high inflation is able to create goods for a cost much lower than neighboring Zambia. Zambia is seen as a high risk investment due to high costs in electricity, fuel and telecommunication. The high interest rates on borrowing and unstable macro economy also deter investors. (Times of Zambia) Manufacturing is often seen as a sector in which developing nations can thrive since wages and production costs are lower. However, without appropriate infrastructure and stability, this is not the case. The manufacturing situation has lead many in Zambia to question the structural adjustment policies suggested by the World Bank and IMF. Even if trade liberalization is shown to help GDP growth overall, those in the manufacturing sector may see only the losses. This may be one example of the ways in which broad policies may not be applicable in every location, depending on existing industry and regional situation. Energy One source of income for Zambia comes from its hydroelectric resources. Though it does not currently provide power to everyone within Zambia, it does export 40% of the electricity produced to the neighboring countries. This seems to be due to the fact that rural villages are often isolated and widely dispersed throughout the country. An appropriate electric grid or infrastructure does not exist to connect these areas to a central energy resource. The high cost of installing this infrastructure may mean that rural villages will need to use locally available resources to create power in their area. Tourism Though estimated to be only about four percent of Zambia’s economy, tourism is one of Zambia’s top three growth sectors. Zambia is home to Victoria Falls, and a number of national parks. In 2001 alone, tourism grew by 24. %, and has quadrupled in the last four years. This may be due, in part, to the crisis occurring in Zimbabwe, and tourists showing preference for the safer, more stable Zambia. (www. msnbc. msn. com) Zambia, Africa It is clear a number of factors brought Zambia to where it is today, but Is Zambia alone in this predicament? How does it compare to the rest of Africa? Is it possible that African countries have just been the economic â€Å"losers† in a globalization movement that was supposed to be good for all? According to the World Bank, â€Å"Over the last three decades, Africa has been marginalized from global trade. Africas share of world exports has dropped by nearly 60 percent. † So it is clear that Zambia representative of a broader issue. The World Bank blames the failures on a long list of improvements that need to be made, including further liberalization of trade, such as reducing tariffs on agricultural products and eliminating agricultural subsidies. However, others argue that the World Bank is pushing in the wrong direction. They suggest that because a large number of African countries are joining the global market before they are economically or socially stable, they are unable to diversify exports. They are encouraged to focus on similar cash crops and this results in price wars between African nations, driving revenues down for everyone. Without the ability to diversify their markets, industries deemed financially unsustainable are forced to go out of business. The workers displaced from these industries do not have other options readily available to them and the result is merely high unemployment. In countries with low mobility and an underdeveloped economy, openings are very limited. The question, then, is what is the prescription for sustainable development in Africa? Some suggest that each country must find their own path, or that institutions need to be developed before growth can occur. The World Bank maintains that earlier recommendations were correct and only need to be continued and carried out appropriately. As can be seen, there are many factors that can be pointed to as being less than optimal for promoting growth. Though many theories exist about what needs to be done, there is no consensus or empirical evidence of a successful model for African growth in general. Challenges Education About half the population of Zambia is under 18 years old. One tenth of the population is orphaned children. This makes providing education a very difficult task. The government has committed to achieving the millennium development goals of universal primary education and equal education opportunity for girls. However, it seems unlikely that these goals will be met by 2015. Education funding is 24% of the government’s discretionary budget. However, 36% of the education budget is dependent on overseas development assistance. The majority of funding is required for teachers’ salaries. (Global Campaign of Education – www. vso. ork. uk) In 2002, the Zambian government introduced free basic education to help make public education accessible to all. This led to an enrollment rate of over 93% in basic schools. However, high enrollment rates are putting high pressure on existing materials. The pupil teacher ratios are high and rising. Urban schools are short on space and rural schools often require lengthy travel for young children. In rural areas less than 66% of girls complete 7th grade and under 79% of boys. school up to grade 9. Only 38. 5% of children completed Zambia also has a number of higher education opportunities, with the University of Zambia in Lusaka as the primary location. This university has an enrollment of about 5,000 students. Cultivating an educated population is essential to creating social change and stimulating economic growth. With education, more of the population will be more aware of the workings of the global economy and the issues within Zambia. Educated Zambians can begin to tackle the many problems facing the country and help lead the way to economic achievement. Rural/Urban Divide When examining the future possibilities for the economy of Zambia, it must be recognized that issues facing the population are not ubiquitous, and policies put into place will not affect everyone equally. In particular, rural areas tend to have very different situations than urban areas. In rural areas, 42. 5% of total income comes from own-production, where as in urban areas this only makes up 3%. Non-farm income in rural areas is just above 16%, while urban areas are at about 32%. Wages make up about 7% of rural income and over 45% of urban household income. It seems fair to conclude that rural areas get most of their income from subsistence agriculture, and non tradable services. There are much less cash crops and agricultural wages. NBER, 2005, p8) If rural farmers are able to get access to markets, they stand to benefit highly from the production of higher-return cash crops. Rural areas tend to be much less wealthy than urban areas, though urban areas do have their share of unemployment. Five percent of Zambia’s population takes half of the countries income. Rural subsistence farmers have less ability to affect political decisions and policies tend to benefit the urban rat her than rural population (UNDP, Rural-Urban Divide) The rural/urban divide is recognized as a problem throughout Sub-Saharan Africa as well as in a number of other developing countries. The Department for International Development discusses the importance of understanding the rural-urban divide when applying development theories. Though the difference in economic activity and development in these areas is acknowledged, however, they also stress the fact that they are linked in many ways and should in no way be pit against each other. They note that thinking of rural and urban areas as completely unrelated, as is traditional in development programs, can be harmful. What seems to be needed in the rural/urban divide issue is a clear understanding of what difference exist and where these areas are linked to adequately promote growth in all areas. Debt According to the CIA World Factbook, Zambia’s external debt was estimated at 127. 5% of GDP in 2004. In 2004, it used 7. 35% of its GDP to repay debt. This is twice as much as it spends on education. (Make Poverty History) In 1996, Zambia was identified by the international as a highly indebted poor country (HIPC), which made them part of an initiative to ensure that no poor country faced a burden that it could not manage. However, this requires the completion of a number of controversial conditions, such as macroeconomic stability and economic re-structuring according to the recommendations of the IMF and World Bank. According to a Times of Zambia article published on September 28, 2005, Zambia has now met the HIPC requirements, and expects half of its external debt to be knocked down over by the end of this year. HIV/AIDS Zambia is in the midst of an HIV/AIDS epidemic that has had devastating effects on all aspects of life. It is estimated that 16. 5% of adults are affected by HIV/AIDS. The life expectancy in Zambia has fallen to 37 years. The affect is disproportionately affecting women, who are often expected to be submissive, and who are six times more likely to be infected between the ages of 15-25. It is estimated that half of the children under 15 years old (nearly a quarter of the population today) will die from AIDS. Though the government has been engaged in an antiretroviral treatment program and an awareness program, HIV is still at a very high level. AIDS often develops in people in their most productive years, meaning families are deprived of their highest economic earners. Crops are not gathered and sold, wages are not earned, and children are often kept home from school to take over. Often these children become orphans. â€Å"In the days before the full impact of the HIV and AIDS pandemic, street children were a very rare sight in Zambian cities and towns. Now they are everywhere†¦ sleeping under bridges, behind walls, and in shop corridors. † –Dr. Mannasseh Phiri The educational system has had significant set-backs due to the AIDS epidemic. Twelve percent of Zambian families reported that a child in their family did not attend school ecause a parent or guardian was suffering from AIDS or had died from AIDS. Teachers have also been greatly affected and are now much more difficult to find. In 2002, about 2000 teachers died, while only 1000 graduated from teaching colleges. Finding teachers for rural areas is especially difficult, because when teachers become ill they tend to move to urban areas to be nearer to clinics. Zambia’ s healthcare system is under great strain due to the high number of AIDS related illnesses. In some hospitals, more than 50% of beds are occupied by these patients. In addition to an increased need for manpower and space, this has also greatly increased the costs of healthcare. Every sector of the economy is affected by the epidemic. Employers must deal with absenteeism, medical care, funerals and high turnover. According to the Zambia Business Coalition, 82% of known cases of employee deaths are HIV-related and 17% of staff are recruited to replace people who have died or left because of HIV-related infections. Because these people are in their most productive years, the workforce is constantly losing valuable experience and knowledge. The AIDS epidemic is affecting every aspect of Zambian life, and without addressing this situation, it is unlikely that significant progress can be made in other sectors. The Future Zambia is a nation that is facing a number of challenges, all of which must be addressed to make significant progress. However, the nation seems to have a number of options available for future growth. A decline in the reliance on copper as well as an increasing focus on non-traditional exports such as agricultural goods have the potential to provide economic development.

Friday, April 3, 2020

Managing Technology Essays - Management, Marketing,

Managing Technology We define information technology (IT) to include not only computer technology (hardware and software) for processing and storing information, but also communications technology for transmitting information. Advances in computer and communications technologies have enabled firms to pursue IT investments. This will help them to gain maximum advantage from their knowledge assets-to leverage the knowledge of individual employees to the benefit of other employees and the organization as a whole. Businesses have strived to achieve a competitive advantage in the past by competing in one of two ways: 1. By Cost- by being a low-cost producer of a good and service 2. By Differentiation of a product or service- by competing on customer perceptions of product quality and customer support services. Information technology is an integral part of many companies day to day operations. By the 1990's, applications of IT were widespread and sophisticated enough to enable firms to compete in other innovative ways. Whereas in the past firms had to choose between a low-cost and a differentiation strategy, today IT enables firms in some industries to compete on both low cost and product differentiation simultaneously. Further, some firms are attempting to compete not only on both low cost and high quality, but also on the ability to make highly varied customized products. Referred to as mass customization, IT is used to rapidly link processes and work groups in order to produce customized products that are exactly what a customer wants. Evans Consoles, a Calgary based manufacturing firm, is a prime example of how, and where information technology is implemented and utilized in terms of strategic advantage and strategic plans. Founded in 1980, Evans is recognized worldwide for its expertise in the design and manufacture of technical furniture, desks and computer consoles for specialized environments such as data and control centers, trading floors, command centers, computer floors and other technology-intensive work centers. Over the years, Evans has built an international reputation for reliable project management, innovative product design and superior quality through more than 2,000 high-profile installation's. Such high profile installations include customers as NASA, FedEx, EDS, AT&T, IBM, Dow Chemical, Shell, United Airlines, FAA, and Deutsche Telekom. (See photo exhibits for examples of products and installs) Evans overall corporate strategy is to provide high quality customized products at a competitive price to customers all around the world. As a part of this, IT has been implemented in order to facilitate the efficiency and effectiveness of the organization. With Evans corporate divisions and processing plants being dispersed over 4 locations around Calgary, IT has become a necessity. Information technology can be aligned with Evans' corporate strategic plans from the first to the final step/process. To begin with, the majority of Evans existing or new clients are on a global scale and communication is vital since the products being built are on a custom basis. Evans need to stay in constant contact in order to build a rapport and ensure that what they are building is satisfactory for the customers needs. This is where the use of e-mail and video conferencing comes into play. Evans has the ability to communicate globally with little effort or cost. This can also help increase global sales and help Evans become the global leader. Being able to reduce travel costs saves Evans and its customer a great deal of time and money, and in turn enables them to produce the desired product within less time. When the projects are ordered, either FAX or e-mail depending on the size of the project receives them. This saves both the client and Evans money and time for shipping of blueprints. Plus, if there are any discrepancies or misunderstanding, it is a simple and painless procedure to rectify the situation because of the fast means in communicating and sending documents electronically. Communication is a large part of Evans IT strategic advantage. Most customers demands are on a time basis and Evans needs to fulfill these wishes to their best fashion. In doing so, Evans as a company needs to be able to communicate at high speeds so no process is held up. This would be the purpose of the Evans office automation. There are five steps involved with automation; the first is making sure that everything is coordinated.

Sunday, March 8, 2020

Small businesses Essay Example

Small businesses Essay Example Small businesses Essay Small businesses Essay Small businesses can be defined as those businesses which have a small number of employees. In the United States, the legal definition of small implies less than 100 employees. The SBA (US Small Business Administration), which is an independent agency of the US government that protects the legitimate interests of small businesses, specifies size standards for a small business that pertain to its affiliation, number of employees, revenue etc. and are used to determine whether a business is small or not. 1Common examples of small businesses are restaurants, solicitors, hairdressers, accountants, tradesmen, photographers, guest houses etc. There are various forms of businesses; sole proprietorships, partnerships, corporations. Therefore it is important to know why a particular business is registered as a small business or otherwise, and what are the advantages, drawbacks, and legal implications of these decisions. Scott Holmes (2001) opines that the motivations for Small Business Owners are Economic factors as well as Social/Psychological factors. He goes onto argue that small firms can maximize relative returns by minimizing key costs, especially the cost of monitoring managers, who in traditional firms, are separated from the owners. It is obvious that in order to sustain this very advantage, small firms do not grow beyond a certain size.2There are various advantages of operating a small business. The most obvious advantage is that a small business can be initiated at a low cost, and it can be managed on a part-time basis as well. Compared to large businesses, small businesses take lesser time in reacting to customer complaints, and thus the small size enables them to give better customer service. This aspect is missing in large corporations, which, due to their elaborate chain of command, take a long time in reacting to customer complaints and objections. Karen, 2000, states that large firms often don’t seem to care whether the customer does business wit h them or not. On the other hand, the small businesses can win the day because they know the customer personally and value their relationship with the customer, and show them you care by offering sincere personal attention. In addition to that, decisions in small businesses are not subservient to a lengthy chain-of-command, therefore the decision making process is much faster in a small business, making them more flexible in managing new product decisions, inventory, billing policies etc.3 Operating a small business also has a distinct advantage in that it enables the owner to take more risks, and to more quickly to satisfy a newly emerging market niche. This makes a small business particularly well suited to internet marketing.However, the advantages not-withstanding, a small business owner also has to take care not to fall into several traps; the most important of which is undercapitalization. According to a rule of thumb, the owner must have available with him funds equal to the projected revenues of the first year of business plus the expenses for that period. Not meeting this requirement might result in the owner being liable for the business debts in case of bankruptcy. According to SBA, poor management is the major reason most small businesses fail, followed by ill-advised financing. The financing should be a balanced mix of equity and debt financing, based on the ratio of equity to debt for the firm.4Sole proprietorships are a form of business where the legal existence of the business is not separate from the owner himself. According to IRS, a sole proprietor is someone who owns an unincorporated business, including an LLC, by himself. 5 Thus, the rules of limited liability do not apply, and the owner himself is liable for the companys debts. Technically speaking, there can be only one owner of a sole proprietorship. This is the type of business entity to which the least amount of government regulations apply. Over 80 of the small businesses in the US operate as sole proprietorships.6 On the other side of the bargain, the owner faces a challenge in raising finances as a sole proprietorship cannot issue shares. And as the business grows, more and more owners look to convert their businesses into other types of business entities.To understand the taxation and legal consequences of sole proprietorships, it is important to note that all the profit made by the business entity is treated as the income of the owner. Thus the form 1040 of the IRS (Internal Revenue Service) is used to report the income and expenses of the business. The profit and loss information of the business is filled out in Schedule C, which is attached with form 1040. The sole proprietors are required to pay a Self-Employment tax on their profit if it exceeds $400. This tax is equivalent to 15.3% of the net profit made by the business. The form Schedule SE is required to be filed for this purpose. The Self -Employment tax is apart from the income tax which has to be paid separately on the combined income of the owner.7 Sole proprietors are required to pay quarterly tax liabilities to the state and federal government. Legitimate business expenses can be deducted from the income while calculating the taxes.8According to the definition of IRS, a Partnership is the relation between two or more persons who join to carry on a trade or a business. Although a written partnership agreement is not a legal obligation, but it is generally recommended to formalize the business relationship, specifying the profit sharing, business contribution of the partners etc. The liability issues in a partnership are similar to those of a sole proprietorship, but an added element here is that a partner is not only liable for the business debts and liabilities, but also for the business-related conduct of his other partners. Generally the profit sharing is based on the percentage of ownership of a particular partner.9The taxation issues in a partnership are also similar to that of a sole proprietorship. The income of a partner is not considered to be separate from his personal income. The income is taxable in the year its earned. The partnership is required to file annual information return to inform the IRS about its income, losses, etc. But the partnership does not pay income tax. Instead, the profits (or losses) are passed through to the partners and they include this amount on their respective tax returns. The partners submit Schedule K-1 (Form 1065) along with the Form 1065. The individual partners who are liable for income tax and self-employment tax may file Form 1040.10A Corporation is significantly different than the two types of business entities discussed earlier. It is created under state law, and is a complete business entity separate from its directors and shareholders. Thus, the corporation continues to exist even after the founders pass away, or the shareholders transfer their shares. The main benefit that the shareholders gain fro m corporations is Limited Liability, i.e. they are shielded from the business obligations to its creditors even if the business goes bankrupt. There are various types of Corporations. The type under discussion here is the C Corporation (S Corporations are discussed in the next section).11Corporations are treated as C Corporations unless they are approved as S Corporations. The C Corporation pays taxes under the Subsection C of the tax code. A C Corporation is under obligation to file an annual tax return. The taxable income consists of the Retained Earnings and the dividends paid to the shareholders. Corporations also involve more government regulations and red tape than the earlier discussed business entities. They are also required to pay franchise taxes (which S Corporations are exempted from). The bane of double taxation is also attached with corporations as Corporations pay income tax on their earnings, and furthermore the shareholders are required to pay income tax on the divi dends that they receive from the corporation.12An S Corporation is a corporation that makes a valid election to be taxed under Subchapter S of Chapter 1 of IRS (Internal Revenue Code). In other words, an S Corporation is a standard corporation that has a special tax status elected by the IRS.A short overview of how the taxing system in S Corporations works is as follows. The S Corporation doesn’t pay corporate taxes on its profits. Instead, the shareholders who hold distributive shares for the Corporation, pay the income taxes on their proportionate income. This payment must be done irrespective of whether the shareholders receive distributions from the S Corporation or not.In order to form an S Corporation, the following conditions must hold: the company must be an eligible entity (a domestic corporation, LLC or partnership), it should not have more than 75 shareholders, all the shareholders must be American citizens, it should have only one type of stock and the profits and losses to the shareholders should be proportionate to their share in the business.13If the business meets the above stated requirements, the shareholders of the business can file the form 2553 of the IRS: Election by a small Business Corporation, in order to be taxed under Subchapter S.14 This form must be signed by all the shareholders of the business. If a corporation that has been elected as an S Corporation ceases to fulfill one of the above stated conditions, i.e. its shareholders exceed 125, or it acquires a foreign shareholder, then its status as an S Corporation would be rescinded and would be treated as a regular C Corporation.Before moving on to discuss the taxation issues in detail, it would be appropriate to consider the pros and cons of having an S Corporation. The biggest and most obvious advantage of having an S Corporation is the tax advantage. The profits (and losses) of the S Corporation pass through to the owner, as is the case in sole proprietorships, partnershi ps and LLCs. Thus the S Corporation itself doesn’t pay any taxes. This means there is no double taxation. Also, when the business is sold, the taxable gain on the sale of business is less than what it would have been if the business was operating as a regular corporation. Another positive of S Corporations applies to a new business which has lots of expenses and losses. In a regular corporation, these losses get locked up within the corporation, but in an S Corporation, these losses are offset against the owners personal incomes, enabling them to write off start-up losses. Another benefit of operating an S-Corporation is that it offers limited liability protection. Although the liability protection is not as complete as that in a corporation, it is still better than that in sole proprietorships and partnerships. Other advantages include less frequent auditing for S Corporations, certain business expenses being tax-deductible, and customers perceiving an S Corporation as a mor e professional body than sole proprietorships and partnerships.But along with the above stated benefits, an S Corporation also has some drawbacks. The S Corporation is limited to issuing only one type of stock, i.e. distributive stock. Thus the business has less control over the company and the stock value is also limited.15In order to grow rapidly, a company needs to attract finances, and venture capitalists usually do not prefer to finance a company that has an unconventional tax setup, and has an upper limit of 75 on the shareholders. So if a business would need to attract venture capitalists, it would be better suited to a C Corporation. Secondly, although an S Corporation is exempted from paying corporate taxes, it still has to file annual tax returns. A liability in time also needs to be considered, as the S Corporation is still a corporation and has the requirement of conducting regular meetings and the maintenance of minutes of the meetings. An interesting downside to S Corp orations is with respect to the Tax Treatment of Benefits. If an employee is a shareholder as well, and the company provides health and accident insurance premiums, then the corporation deducts these items, but then these expenses are added to the gross income again.16As mentioned in the text earlier, S Corporations are generally exempted from paying corporate taxes, and for income tax purposes, the net earnings of the corporation are attributed to the individual shareholders, who pay the income tax in proportion to the share that they hold in the corporation. Thus when this income is distributed to the shareholders in the form of dividends, the shareholders are not required to pay income tax (the very concept of no double taxation). The interesting part here is that this arrangement gives the shareholders an incentive to enter into arrangements with the corporation to treat their incomes as dividends rather than treating them as compensation for services. This would result in the s hareholders paying lesser taxes.In this scenario, the position that the IRS holds is that if the corporation pays a shareholder in the form of dividends, for the services he performed for the corporation, these dividends would really be considered as wages paid to the employee, and not as dividends. Thus they would be taxable under FICA. This position of IRS holds weight as it has been upheld by the courts. E.g. in Joseph Radtke, S.C. v. United States, 1990, a lawyer was the only shareholder of an S Corporation, and was paid $18,225 as dividends in 1982, and no amount as wages for the services that he rendered for the organization during that period. The court ruled that the payment was in fact wages, and came under the tax bracket under FICA and FUTA.17Another case serves to highlight this issue, Spicer Accounting, Inc. v. United States. This case involves an accountant who was simultaneously the President, treasurer and Director of an S Corporation. There was no formal employment agreement between him and the corporation, and he offered his services to the organization free of cost, but at the same time, using his status as stockholder, withdrew dividends. The Court ruled in favor of IDS, and declared that the dividend earning was in fact remuneration for the services he performed for the S Corporation, and therefore subject to FICA taxes. 18There are several other such cases too, but the above two cases provide us enough proof that there exists a precedent for treating dividends paid to employees of an S Corporation in return for their services to the corporation, as wages (or compensation of services).19That brings us to the next logical question: What is the right amount of compensation for an S Corporation Employee? The US Tax Court opinion of 2001 does provide an insight into this very question, but it is not a binding precedent as it was unpublished, but tax advisors agree that it can be used as reliable guidance.20The court cites one case in particula r. The case deals with a CPA, Wiley Barron, who created an S Corporation to practice public Accounting in Arkansas. He was paid a large chunk of the profits by the firm, but only $2,000 of the amount, paid during one quarter, was treated as taxable compensation. IRS intervened, citing Internal Revenue Code Section 3121(d), which states that a corporate officer is an employee21. Thus, it came out that Mr. Barron was the only CPA at the company and was providing full-time service to the company. Compared to that, the amount of compensation that he was being paid was not appropriate. The court thus ruled in favor of IRS, declaring that Mr. Barron was using the S Corporation to avoid paying employment tax. Based on several variables, the Court decided that reasonable compensation for a CPA in Arkansas for the relevant years was in the range of $45,000 $49,000.The case of Tribune Company is also illustrative of this phenomenon. Sam Zell took advantage of a loophole in a minimum wage bil l, and thus ended up paying zero income tax, post-buyout, on Tribune. He combined the S Corporation and the ESOP (Employee Stock Ownership Plan) and thus turning Tribune into an S Corporation completely owned by this ESOP and paying no taxes. The rule that Zell took advantage of here, is that like pension funds, an ESOP pays no taxes on its income. This provision was part of a minimum wage increase bill that was passed by the Congress 11 years ago.22To avoid complications and to stay within the legal limits prescribed by the government and the IRS, Milani and Wittenbach, 2005, have the following suggestions to minimize the probability of an IRS objection: Develop a comprehensive wage policy and compensate all employees with respect to that policy; while setting a compensation level, consider the following factors: qualification of employee, scope and extent of work, nature of business, financial implications of the business, market rates. By documenting these wages, the company woul d have a strong defense that the payments paid to shareholders are not wages, but dividends.23In conclusion, it can be said that every business professional should make the important choice of the business format after carefully discussing the pros and cons with their lawyers and tax professionals.

Friday, February 21, 2020

Business Environment in Essay Example | Topics and Well Written Essays - 2500 words

Business Environment in - Essay Example This paper focuses on external factors. Britain has increased regulations to the car industry. The automotive industry is being subjected to huge trade taxation. Political factors influence the strategic plans of Volvo Corporation because the government laws and regulations are strict on the production of environmental friendly cars. As a result of the environmental issues, the corporation has to adhere with the regulations that aim to lower the pollution. Non-compliance with the politically influenced changes attracts huge fines that are costly to the company. Politics has also cautioned the industry against manufacturing of many automated motors. Automation will take up the local jobs leading to unemployment (Henson 2009). There are always fluctuations in fuel price. The economic condition affects its performance as it has to reduce its rate of motor production. As a result of the high fuel prices, customers are now opting fuel efficient cars. The need for the fuel-efficient cars among Britons leads to low sales of the luxury cars that tend to consume more fuel. The constant population also reduces the number of people purchasing cars. The social factors that alter the business are affecting its profits immensely. Customer’s preference is shifting from large luxurious engine cars to small cars because of low carbon emission levels, increase in fuel prices, and above all, the state’s tax free and parking incentive for those who purchase eco-friendly cars. Consumer tastes are also affecting the operational cost planning of Volvo Motors Corporation. Customers are continually demanding safer and better quality cars at very low prices. The situation is forcing Volvo Corporation to get resources and ways of production such as outsourcing its parts from far away countries such as China (Henson 2009). Other motor production companies such as Toyota continue to occupy a large share in the market. The companies have adopted and implemented new and

Wednesday, February 5, 2020

Green Banana Essay Example | Topics and Well Written Essays - 500 words

Green Banana - Essay Example The native pointed it out to the American, explaining that the rock is the center of the world. The American professor was politely noncommittal. The mechanic who repaired the jeep’s radiator noticed the green banana â€Å"fix† and asked the American where he had learned it. Upon hearing the traveler’s reply, the mechanic also pointed out the rock that was the center of the world. Reflecting upon this experience, the American experienced a sort of epiphany as he realized that there are â€Å"green bananas† everywhere, and that the â€Å"center of the world† is unique to everyone because it is a reference to a personal comfort zone. The story of the green banana is ripe with symbolism (pun intended). A simple piece of fruit is used to make the reader realize that sometimes what he or she is looking for has been there all along. We may see a green banana in the grocery store and dismiss it, reaching instead for a selection of yellow ones. Being brought up that bananas should be yellow, and that unripe fruit causes uncomfortable intestinal distress, it is logical that the green ones should be passed over. As the writer attests, being a â€Å"product of American higher education† he thought of the banana only as a food source. Had he not been stranded, he surely would have scoffed at the suggestion by a villager that a green banana could be used to plug a leak in a radiator. Prior to this event, he had no incentive to explore the various uses of all kinds of bananas, much like most of us remain ignorant to the contributions possible by others because we have no need to change our ways. This perspective is d etrimental to our development as a society in that it prevents collaboration and the free exchange of different thoughts and ideas. This self-centeredness keeps us ignorant of the many gifts to be offered by other cultures. Such is the case for the American stranded in the village. He was bemused when the child showed up with the green

Monday, January 27, 2020

Case Study On Hindustan Unilever Limited Commerce Essay

Case Study On Hindustan Unilever Limited Commerce Essay The Human Resource Information System (HRIS) is a software or online solution for the data entry, data tracking, and data information for the needs of the Human Resources, payroll, management, and accounting functions within a business. A human resource information system is an organized, accurate, relevant and appropriate method of providing information about human resources. It is a organized way of storing data and information for each individual employee in decision making, to help in planning of human resources. It can be used to maintain details such as, employees absence reports, salary administration , employee profiles and other various kinds of reports. Evolution of Human Resource Information System (HRIS) In todays world where technology is increasingly developed and touching all aspects of todays business, the use of IT and information technologies is increasing in companys HR department . Now HR managers have realized that there are vast technological changes, with adoption of IT becoming a necessity for them. IT is playing a key role in the HR departments of companies nowadays. Companies are trying to make the finest use of their systems for organizing and storing information of their employees. In the year 1960s the HR professional and managers of the companies used to spend time in gathering information manually on paper, receiving enquiries, and mostly busy in tedious and manual administrative work. Now as times have changed, systems are getting automated. The companies have started investing in their HR department, developing it by including human resource information system. Human resource managers are now giving up with costly, lengthy and outdated processes and customizing for IT-enabled HR systems, which marks the beginning of a new era in the functioning of HR professionals. Human Resource Information System (HRIS) provides- An effective HRIS is used to provide information about anything the company needs to track and analyze about its employees, former employees, and applicants. Managing information of all employees Reporting and analysis of employee information Benefit to administration including enrollment and personal information updating. Applicants tracking, resume management, interviewing, and selection. Complete integration with companys financial and accounting system. Model of a human resource information system Fig-1 Input subsystem:- It deals with gathering of data about various aspects of human resources. HR research subsystem: It gathers data such as job analysis, job evaluation, employee absenteeism, employee morale and employee turnover. HR intelligence subsystem: Information is collected from external environment formally and informally. Output subsystem: It consists of five subsystem HR acquisition subsystem HR development subsystem Appraisal and compensation Maintenance subsystem Industrial relations subsystem HR acquisition subsystem :- (planning, Recruitment, selection placement) It involves functions like planning of human resources i.e forecasting the need and supply of human resources. Recruitment and selection involves the process of differentiating between applicants in order to identify and select those with a greater likelihood of success in a job by conducting group discussions, interviews, etc. HR Development System: (operative training, management development and organization development) HRD system requires information about the competencies that are to be developed among employees. It helps in knowing about the changes that are to me made in management system or the development to be made in the organization ,etc. Appraisal and compensation system: (performance appraisal, financial compensation, incentives) Appraisal management Appraisal involves evaluating an employees value and performance for devising suitable compensation package, training, promotion, demotion etc. and compensation involves determining the incentives, benefits etc. Compensation management: It is concerned with designing and implementing total compensation package. Here compensation means providing money or other benefits to the employee like provident fund, bonus, insurance scheme and other payment. HR Maintenance system: (mobility, safety, health and stress management) HRM system looks after the maintenance of employees in the organization. It involves human resource mobility in the form of promotion, demotion, transfer and separation. By taking care of employees by organizing stress management lectures that the employees may face during work. Also taking care of the safety and health of employees Industrial Relation System: (discipline management, grievance handling, management of industrial disputes) IRS is helps with managing good relations between management and operatives. This involves managing employee discipline, managing industrial disputes, redressing employee grievances, etc. Benefits of HRIS Data can be processed at high speed Classifying of data becomes easy Effective in decision making. Higher accuracy of report generated. Quick response to answer queries. Better work culture. Establishing of streamlined and systematic procedure. More transparency in the system. Employee Self Management. CASE STUDY Hindustan unilever limited(HUL)- Doing well by doing good. Hindustan Unilever Limited (HUL) is Indias largest Fast Moving Consumer Goods Company, touching the lives of two out of three Indians with over 20 distinct categories in Home Personal Care Products and Foods Beverages. The companys Turnover is Rs. 17,523 crores (for the financial year 2009 2010) HUL is a subsidiary of Unilever, one of the worlds leading suppliers of fast moving consumer goods with having its strong hold over 100 countries on the world with annual sales of about à ¢Ã¢â‚¬Å¡Ã‚ ¬40 billion in 2009. Hindustan Unilever was recently rated among the top four companies worldwide in the list of Global Top Companies for Leaders by a study sponsored by Hewitt Associates, in partnership with Fortune magazine and the RBL Group. The company was ranked number one in the Asia-Pacific region and in India. It is the mission of HUL that inspires more than 15,000 employees, including over 1,400 managers, is to help people feel good, look good and get more out of life with brands and services that are good for them and good for others.   This mission is shared by HUL with its parent company unilever which holds about 52 % of the equity. Application of HRIS in Hindustan unilever limited Peoplesoft Hindustan unilever limited uses peoplesoft software to look after human resource management and customer relationship management PeopleSoft, Inc. was a company that provided human resource management systems (HRMS) and customer relationship management (CRM) software, as well as software solutions to large corporations and organizations. It was a self-governing corporation until Oracle Corporation took acquisition over it in 2005. The marketing of PeopleSoft name and product line are now done by Oracle. HUL implemented using peoplesoft since 2003 for its human resource management, Peoplesoft, at that time, was an object of much speculation and suspicion with the owners ( HR Managers ) and the end-users ( HR Officers ), But peoplesoft 7.5 had stopped being used for a while in unilever due to improper working. After a proper examination it was found out that oracle database was the root cause for the improper working of peoplesoft. A big 5 consultancy which was a peoplesoft support company had left the whole implementation of peoplesoft in an unstable state and had to quit its operations from HUL. This problem was further handled by CMSS pvt ltd who analyzed the database thoroughly and restored the database table by table. They not only stabilized the system and made it usable, but also integrated the system with many of their other HR applications. Performance Appraisal and Competency Enhancement system (PACE) Performance appraisals of Employees are necessary to understand each employees abilities, competencies and relative merit and worth for the organization. The employees are rated in terms of their performances. It is essential to measure the performance of the employees and the organization, it helps in checking the progress towards the desired goals and aims and which further helps in improvement of the performance. Past performances of the employees are taken into account and are further it focuses on the improvement of the future performance of the employees. Formal and properly structured performance appraisals help the employees to clearly understand their roles and responsibilities. This further gives direction to look after the individuals performance. It helps the individual performances in aligning with the organizational goals. It also helps them to review their own performances. It was implemented since 2003 and is used till date. CMSS looks after Development, Support, Optimization, Enhancement and Customization of PACE. HUL wanted a Performance Appraisal and Competency Enhancement system for its officers, based on the Performance Management Model followed at HUL but the problem that they were facing was, there were no records of the details of officers in a consolidated form. But CMSS could manage it by getting all the database by setting up helpdesks in 4 metro cities and could implement the working of system in 3 months. Performance Development and Planning system (PDP) It helps in keeping track of the performance the employees. The process enables each staff person to understand their true value-added to the organization. It helps them in setting goals that which would increase their ability to contribute to the success of the organization. HUL wanted a Performance Development and Planning system for its managers, based on the Performance Management Model followed by them. A basic version of this system sent to India, that version was found to be highly lacking in certain features desired by HR in India. The PDP software had to be developed such a way that it could be integrated with peoplesoft because it had all its employees details stored in it and with a feature for real-time data bridge between Peoplesoft and PDP it could be easily be configured and used as required. PDP is till date being used by HUL to manage the performance of its managers. Conclusion:- Thus studying of the report helps in knowing the vast developments that has been occurring in the field of human resources. Not only in case of IT companies where employees are key assets, even the non-IT sector has also realized the importance and need to invest in technology to upscale their HR functions. It is not only time and cost saving but also has the long-term benefit of retaining employees. Appendix: Fig-1: Model of human resource information system.

Sunday, January 19, 2020

Julius Caesar: Tragic Hero :: essays research papers

Tragic Hero Essay   Ã‚  Ã‚  Ã‚  Ã‚   Sometimes our friends keep us from achieving our goals. We make sacrifices to make our friends a part of our goals and achievements. If a friend gets left out, we stay behind with them to keep them from being alone. Some achievements require us to leave out our friends. This is what happens in the case of Julius Caesar. He became the ruler of Rome, leaving out his good friend Brutus. Brutus and other conspirators assassinated Julius Caesar turning him into a tragic hero. A tragic hero must portray four main traits. The hero may neither be perfect nor ultimate evil, the audience must feel pity or fear for the hero, and must be a ruler or leader; good but with flaw. The hero must also come to recognition; from ignorance to knowledge. William Shakespeare identifies three tragic heroes throughout the play; Caesar, a great ruler who took advantage of his power; Brutus, a gullible noble Roman, and Rome. Julius Caesar was an honorable man, but with his power, came his corruption and greed in the eyes of Rome’s leaders. Several high political figures in Rome were becoming more and more discontent. Caesar’s friend Brutus tells Cassius, â€Å"[w]hat means this shouting?/I do fear the people choose Caesar for their king.† (24). Brutus and Cassius felt Caesar was gaining to much attention to quickly. With each amount of increasing support from the Romans, Caesar extended his use of power further. Brutus and the conspirators then go on about Caesar’s abuse of power: â€Å"Why, man, he doth bestride the narrow world Like a Colossus, and we petty men Walk under his huge legs and peep about To find ourselves dishonourable graves. Men at some time are masters of their fates: The fault, dear Brutus, is not in our stars, But in ourselves, that we are underlings.† Cassius uses this line to persuade Brutus into joining him in a conspiracy against Caesar. To Cassius, Caesar was a gigantic Colossus walking all over the common people, ignoring the opinions and thoughts of the Roman people. His abuse of power leads to the discontent of several political figures.   Ã‚  Ã‚  Ã‚  Ã‚  Brutus was a kind noble man; however, he was very easy manipulated. This bad trait eventually molded Brutus into a tragic hero. Cassius tried to persuade Brutus by stating that: â€Å"Brutus and Caesar: what should be in that 'Caesar'? Why should that name be sounded more than yours? Write them together, yours is as fair a name;

Saturday, January 11, 2020

Mary Ainsworth

When reading many introductions on the history of psychology it is noticed there are very few females mentioned. That does not mean women are not attributed to making significant impacts in the development of psychology. â€Å"The contributions of many of psychology's most eminent female thinkers have long been ignored, but that is starting to change as more history texts begin to recognize women such as Karen Horney, Mary Ainsworth, Leta Hollingworth, and Christine Ladd-Franklin in their pages. † These women are just a few who have made tremendous contributions and marks on psychology.The background, theoretical approach, and contributions of Mary Ainsworth are very significant to the field psychology even still today. Time line/Background of Mary Ainsworth Mary Ainsworth was born in December 1913 in Glendale, Ohio. She was the oldest of three girls; in 1918 her family relocated to Toronto Canada, and gained their citizenship. In her household education and studies were noted to be important. â€Å"When she was fifteen, she read William McDougall's book Character and the Conduct of Life, which inspired her lifelong interest in psychology† (O'Connell, 1983).In 1929 Ainsworth attended study at the University of Toronto; she was one of only four students to finish the honors degree program in psychology. At the time her father decided it would be best for her to become a stenographer, but he was still supportive of her pursuit of graduate work in psychology. In 1939Mary Ainsworth was a recent Ph. D. graduate. She wanted to stay at the University of Toronto, and she fascinated the head of the psychology department. However, she was not selected for a position because the University Senate refused to appoint a female.In 1942 Ainsworth joined the Canadian Women’s Army Corp, and after serving as a counselor in the Army for four years, she came back to the University of Toronto and gained the position assistant professor. She got engaged to Leonar d Ainsworth a graduate student, and they married in 1950. It was difficult working as assistant professor on the faculty where her husband was a pupil so both moved to London, England. â€Å"Mary Ainsworth was selected for a research position at the Tavistock Clinic under psychiatrist John Bowlby.Bowlby’s research of the effects of separation of children from their mother’s/caregiver’s served as a precursor of Ainsworth’s earlier work on the security theory†. In 1953 Leonard Ainsworth was interested in going to Africa. Mary Ainsworth could find employment as a research psychologist at the East African Institute of Social Research in Kampala, Uganda. She conducted a short-term naturalistic study of the mother-infant relationship and published the results.Two years later Mary landed a position as a lecturer in Baltimore, Maryland, at John Hopkins. Not only did she lecture, and supervise students, she set up a private practice dedicated to children. I n 1960 because of divorce Ainsworth became very depressed. In 1963, one year after starting the research she is best known for she became a full professor. In1975 Ainsworth left Hopkins for a professor position at the University of Virginia. She taught there until her retirement in 1984. She remained active in her profession until 1992.The American Psychological Foundation awarded her the Gold Medal Award for life achievement in the science of psychology from. In 1999 Mary Ainsworth passed at the age of 86, she never had any children but her major contributions were in study of children. Theoretical Perspective of Mary Ainsworth Bowlby and Ainsworth worked together to develop the attachment theory and research. â€Å"The distinguishing characteristic of the theory of attachment that we have jointly developed is that it is an ethological approach to personality development.Although they had separate approaches to understanding personality development, they worked together each addin g different ideas and perspectives. In Uganda Ainsworth spent time doing research on mother child interactions. At the same time she teaching and lecturing about psychology at John Hopkins, Mary Ainsworth began work to create a test to measure attachments between mother’s and caregiver’s, and their children. Here she developed the â€Å"Strange Situations† assessment. Children ages 12 months-18 months were observed during the assessment.A researcher watched a child’s reaction when he or she was briefly left alone in an unfamiliar room. Important information was revealed during the separation and upon the mother’s/caregiver’s return. â€Å"Based on her observations, Ainsworth concluded that there are three main attachment styles. The three main attachment styles are secure, anxious- avoidant, and anxious resistant†. Because her initial finding, her work has spawned numerous studies into the nature of attachment and the different attach ment styles that exist between children and caregivers.Mary Ainsworth’s contributions to psychology Significant contributions to the science of psychology have been made by Mary Ainsworth with her â€Å"Strange Situations† assessment. After the research she concluded the main attachment styles are secure, anxious-avoidant, and anxious-resistant. She set a platform and many others shortly followed. Her controversial research on attachment played an important role in understanding the development of children.In 1986 researchers Main and Solomon added a fourth attachment style: disorganized-insecure. There are numerous studies that support Ainsworth’s research. Additional research has also shown early attachment styles can help predict behaviors later in life. Mary Ainsworth’s research and contributions are still important to the study of psychology today. Conclusion â€Å"Mary Ainsworth knew her work was debatable and could be understood by some in the wom en’s movement as a order to mothers to stay home with their children in their early age†.â€Å"And while I emphasize the importance of a secure attachment between infant and caregiver, and that full-time mothering may be the usual way of ensuring a secure attachment, she did not deny that alternative arrangements were possible. She said, â€Å"Had I myself had the children for whom I vainly longed, I like to believe I could have arrived at some satisfactory combination of mothering and a career, but I do not believe that there is any universal, easy, ready-made solution to the problem† (Ainsworth, 1983. p. 216).With tables turning and the contributions of psychology’s most prominent female theorist being added to text books students will study more about the contributions of Mary Ainsworth. Her background, significant contributions, and theoretical approach are vital still today. Many psychology researchers use the â€Å"Strange Situation† assessme nt as a basis for analysis on child development research. Mary Ainsworth lived 86 years and most of her life was spent researching, lecturing, teaching, and observing in the psychology field.