Disadvantaged Status

Do you wish to be considered a disadvantaged applicant by any of your designated medical schools that may consider such factors (social, economic, or educational)? The initiative in creating change has always been an integral aspect of man. Equipped with their relative skills and competencies, they engage in various efforts to create opportunities that will improve their capabilities and cater to the service of individuals. Amidst the trials and difficulties in the process, hard work and determination remains to be a vital factor in attaining their desired objectives and purpose in life.With this mindset, I wish to present my intention to apply at this prestigious institution. I feel that I should be considered as a disadvantaged applicant because of the fact that I indeed have faced challenges that qualify me for such. At a very young age, I have always been financially challenged and this led to a number of difficulties as well. Not having enough money, I did not have access to cle an water or electricity. Since I was living in a devastated area, I had to walk in fear at night just to get clean water.From an educational standpoint, I could only read in candlelight at night under the covers for fear of being discovered. School was the highlight of my day. Though I had to walk about 10 to 15 miles to school every day, I still looked forward to being able to learn more and escape from the harsh realities of my life by learning about other places. I did not have the benefit of having my own textbook and would share with my more fortunate classes as we were crammed into tiny rooms since there were not enough teachers.Suffice it to say that this experience has not only prepared me for life but it has also taught me the value of a good education. I do not wish to be called disadvantaged because I feel that what I went through was not a disadvantage but more of an advantage since it prepared me for this moment. Coming to America became easier because while I had to wo rk and support myself while in school this was in stark contract from the perilous circumstances of my childhood.I have been working full time most of the time and go to school full time to support myself and my family in Ethiopia financially even though I had financial aid and student loan. I work hard every day because I want to be able to give my family the same opportunity that I had to have a good education and some day be able to live a good life. As such, I will never let my grades fall low, let alone be average. I will work hard to get the best grade for I am confident in myself because I have a strong academic background. I have consistently received the best grades in my high school years until today thanks to my work ethic.As for me, scholarship recipient means taking more responsibilities compare to other students and must be leading other students all the way. I will be the one who will serve role models for other students. That is why I believe that this scholarship is a crucial step for me. My success and my accomplishments here will herald the beginning of the fulfillment of my personal and professional goals. It is said that the one thing that nobody can ever take away from you is your education and that is the one thing that I plan to not only gain for myself but for others as well.While I personally believe that â€Å"there is no such thing as a free lunch† and that everything a person has in life must come from hard work and perseverance, I also believe in charity. I believe in helping others who do not have much in life. I believe in helping people regardless of their nation, race or creed. I believe in being a better person so I can best help myself and others around me. I believe that (Insert Name of University) is the best place for me to turn these beliefs into realities.

Mythological Language Essay

â€Å"Mythological language raises very difficult if not impossible problems.† Discuss this statement by examining both verification and falsification. â€Å"A myth is a symbolic approximate expression of truth, which the human mind cannot perceive sharply and completely, but can only glimpse vaguely, and therefore cannot adequately or accurately express.† – Millar Burrows. In the context of religion, myths can be taken to mean stories about God which have vital meanings for an individual, a community, a nation or the cosmos. Myths embody and express claims which cannot be expressed in any other way. Myth is the most complex type of symbolic language because it uses symbols, metaphors and imagery. They use them to explain the unexplainable and to give insights into human existence. Mythology does not convey information that isn’t true. They convey concepts that go way beyond the true/false descriptors. They express stories that are â€Å"other worldly†. They allow humans to gain insight into two very important questions; the cosmological question about the meaning of life and the existential question about emotions, feelings, believing etc. Mythological language was used a lot by the biblical writers. They have been included in the ideas such as creation, the fall and the flood. Within the Bible myths also attempt to explain the mystery of human origins and human nature. There have been a brave set of people over the last forty years, who have chosen to say a lot of religious statements are myths – which has challenged existing beliefs. There are of course many examples of religious myths and there are tree ways in which the word myth can be used in religious language: * The myth could be a story which isn’t true, but has some other value. Braithwaite believed that they were inspirational as they make us motivated. * It could be a literary device. Ineffable, i.e. beyond language, unexplainable. * A method of interpreting â€Å"ultimate reality†. They open up like symbols, they have new levels of reality or as Randal argues their purpose is to bind communities together. Biblical stories which seem meaningless to scientists are more understandable if you think of them as another language. Myths are extremely powerful in their metaphor or symbolic meanings. If you don’t take a literal view, and you consider the Bible is supposed to be recording history or science then yes, a lot of the Bible is false. For example, can you calculate the age of the world from the Bible? Yes, if you take it literally, but that would be wrong because scientists have enough evidence to prove that the world is much older than that. What one does, if we interpret the Bible in a mythological sense, is side step the facts to make them more meaningful i.e. â€Å"the world is a few thousand years old,† could just simply be saying God made it. So referring to the statement, â€Å"mythological language raises very difficult if not impossible problems† It is clear that even more than symbols, myths seem outdated. In the 19th century, D.F. Strauss suggested that we need to shift the focus of myth from â€Å"the story of a miraculous occurrence, to the story of a miraculous occurrence.† This basically means in the first case, it is assumed that an objective true narrative about a miracle is being expressed, in the second, that an embodied religious truth is being conveyed in a story form and isn’t necessarily true. Another critic of the use of mythological language was Rudolph Bultmann who said that we must not take myths literally. The Bible should be seen as a myth and only by reading the Bible as mythological text can we fully understand it. The Bible was written in a pre-scientific age when mythological language had a lot of meaning, i.e. the three levels of Hell, Earth and Heaven. Now that the world view has changed we have got to strip the Bible of its myths so that we can understand it again. Bultmann doesn’t mean cut them out, he means re-interpret them, demythologise them. He believed that it is impractical for humanity in modern times to believe such outdated stories: â€Å"It is impossible to use electric light and the wireless and to avail ourselves of modern medical and surgical discoveries and, at the same time, to believe in the New Testament of demons and spirits.† â€Å"The real point of a myth is not to give an objective world picture; what is expressed in it, rather is how we human beings understand ourselves with the world.† Bultmann’s main example of a myth was Luke’s explanation of Jesus being born in a stable. Strip away the myths and you see that it’s saying God can be found in the most humble and excluded parts of the world. Also the resurrection, he suggests is showing the re-invention of the people as they become Christians. Bultmann claims myth made it harder to grasp the Biblical truth. However, if you start doing this, then you end up saying that mythical language is meaningless, which is wrong because you shouldn’t underestimate myth and its power. However it undermines their status as true accounts and events. Yet some believers take them to be true which of course gives them meaning. Another philosopher to agree with the statement is Richard Dawkins, who commented in ‘The God Delusion’, â€Å"†¦much of the bible is†¦ just plain weird, as you would expect of a chaotically cobbled-together anthology of disjointed documents, composed, revised, translated, distorted and ‘improved’ by hundreds of anonymous authors..† He could also have added that this was put together during the course of many centuries. Significantly the difference between Bultmann and Dawkins is that Bultmann still maintained that there was truth to be extracted from the mythological narrative once the myth was stripped away. However, those who are in support of myth, claim that, since religious language is anti-realist, it is not concerned with making true or false statements. J.W. Rogerson wrote: â€Å"Because myths have their birth not in logic but in intuitions of transcendence, they are of value to traditions that seek to describe the action of the other worldly in the present world.† So in conclusion, it is important to understand how myths should be interpreted rather than being concerned to establish what the facts of the matter actually are. We have to remember how these stories were heard, i.e. in the context of simple people. This was a language they could understand and images and pictures that related to ordinary readers and listeners to religious works. This allowed the underlying meanings to be absorbed without needing a great education.

Academic Honesty Essay Example for Free (#3)

Academic Honesty Essay Choose cite format: APA MLA Harvard Chicago ASA IEEE AMA ? We can identify some forms of academic dishonesty as, copied exams, this implies to turn and see another student’s test, receiving or giving verbal and / or nonverbal, change the tests, hiding notes, or modification of quizzes. It can also occur in tasks, jobs and projects. It is possible to pass the task among students, falsify data, lack of contribution to a team, and hire someone to make their work. Other types can be present even with bribes or threats against the teacher. Through the plagiarism, the student gives the impression that you cannot learn or that do not want to learn. Also, you may not have a good relationship between student and teacher. â€Å"The love of learning is the most effective strategy to combat academic dishonesty. † Below are some reasons for plagiarism: – Reduced interest in learning – Plagiarism is easy to do – Many students are more interested in the grade than in the learning process – They are busy working or doing other things – Non appreciation of the knowledge Why is Academic Dishonesty Happening? Society has communicated the concept that students need to acquire a degree for future employment, financial security, and personal reasons (Choi, 2009; Cohen ; Brawer, 2003; McCabe, Butterfield, ; Trevino, 2006). And students often believe they will receive higher salaries from future employers if they have exceptional grades throughout their college careers (Norton, Tilley, Newstead, ; Franklyn-Stokes, 2001). This is a reality that plenty of students are living. Plenty of them are lucky enough like me, to get the job they’ve always wanted before they earn a degree. â€Å"Indeed, plagiarism and cheating are reflections of the need to get good grades at all cost; and, they continue to be serious problems in academia† (Danielsen, Simon, ; Pavlick, 2006; Fontana, 2009; Lipka, 2009; McCabe, 2009; McCabe et al. , 2006; Rosamond, 2002; Wilkerson, 2009). This is causing that some –early professionals- just try their best to rush their way into a degree without paying any attention to their assignments. In the beginning it was like that for me because honestly, I felt I was not learning anything. My reality was that I learned â€Å"everything† in the field. But soon enough I realized that college is not necessarily the place to learn specific topics, is the place where you were how to manage your knowledge and put it in the best use. At the end of the day academic dishonesty is a behavior that makes students gain an unfair advantage and it need to be avoid. â€Å"The risk of plagiarism in academic settings can be reduced by not setting the same essay every year. Burnard (2002) reflected on the possibility of plagiarism extending beyond coursework essays to dissertations. He felt that written examinations may reduce the problem (Burnard 2002). Doing our job correctly will guaranty that we learn in the process and also that we will get the grade we worked for. In my case, I am writing this paper because due to wrong quotation, it was understood that used someone else information as mine. In order to avoid this in the future, students have to make sure to follow the guidelines when it comes to proper citation. It very important to have credit to whom deserves it, and that’s why double checking and practicing the properly citation its key in order to have a clean paper. Now, we have to be clear that any material that is consider as common knowledge does not have to be cited. Also, field-specific common knowledge does not need citation unless it contains facts from a specific source. As I mentioned, my case was because of wrong citing, but at the end of the day the consequences are the same as of a student stealing information an using it for an assignment. Professors take this very seriously because it is not fair to the students who spend hours working. â€Å"‘This is superior work,’ wrote a professor on a student’s paper. ‘ It was excellent when Saint Thomas Aquinas wrote it, just as it is today. Saint Thomas gets an A. You get an F†Ã¢â‚¬Ëœ (Alschuler and Blimling 1995, p. 123). We must understand that dishonesty in the classroom is a serious issue, it is not just a cheating situation, it is considered for some professionals as a crime that deserves a penalty. Plagiarism can be done very easily, and it can even happen when proper citation has been done. Another way to avoid plagiarism, could be by paraphrasing and adding the name of the author; for example: â€Å"According to Carlos Santana, guitars became famous in†¦ † it is a way of giving credit and making your sentences flow in a better way. I will conclude this paper by saying that we all know what plagiarism is, by this I mean that every single student know what is good and bad and academic dishonest will end when we start being honest with ourselves, our instructors and why not, also our classmates. It is true that at time it can be difficult to complete certain assignments, but there is nothing that can’t be fixed with communication. Sending an email to out instructor or asking for help will make the learning experience better and will guide us away from plagiarizing a document. Reference: – Choi, Cohen, and Brawer. International Journal of Business and Social Science. 3rd ed. Vol. 3. N. p. : n. p. , 2012. Print – Burnard P. All your own work? Essays and the internet. Nurse Education Today. 22, 3, 187-188. (2002) – Merriam-Webster’s Collegiate Dictionary. 11th ed. Springfield, Mass. Merriam-Webster, Inc. ; 2003:946. Academic Honesty. (2018, Nov 13).

Petroleum contract and economics Essay Example | Topics and Well Written Essays - 3000 words

Petroleum contract and economics - Essay Example It is reported that crack spreads are mostly higher in areas that have a constricted capacity for refining oil and a high demand for refined products. Some areas are categorized as having a constrained capability of refining oil and an above average growth for the demand of refined oil products. In the last decade, some areas such as Tema, have experienced higher profit margins for oil products than other areas. The location of a refinery is also vital because it affects the supply of crude oil which is processed at the refinery. It is worth noting that access to cheaper heavy crude oil helps the refinery optimize on feedback differentials such as feedstock (Economic impacts of oil spills Spill unit costs for tankers, pipelines, refineries, and offshore facilities 1993). The site for the new oil refinery was chosen for a number of reasons but mainly due to strategic purposes. Ghanaville has a well-connected infrastructure consisting of roads and an existing port. This is coupled with the recent government’s initiative (Ghana Ports & Harbors Authority) to implement new changes at the port with an aim of upgrading and modern sing the port. The site Ghanaville, has an already existing operational port with ease of access to a railway line and a network of roads that will facilitate the receival of feedstock and the shipment of refined products at the new location. The location is also very secure with regards to the specially designated area that is patrolled routinely by police officers. The security is further aided by the already established contract between the authority body and the company relating to the tenure of the land where the new refinery is going to be located. A long term lease has been already approved. The new location is surrounded by a growing urban center which will be able to offer a relatively good support system for families and businesses. The quality of life of both businesses and families that will be

Question Essay Example | Topics and Well Written Essays - 250 words - 8

Question - Essay Example When the level of technology is low or out of date, the system level autonomy is limited due to lack of proper requirements while when the level of technology is good, the system level is less limited. This matters a lot. Low level of investment is likely to limit the level of the autonomy of the system-level whereby this will be due to lack of adequate resources while on the other hand if the investment is good the system-level may not be much limited. The surrogate hierarchy of decision making is based on the fact the in the absence of the competent advanced directives, decision still have to be made. In this case the surrogate hierarchy comes into play. The hierarchy of the surrogate decision making is therefore as follows: In case it reaches the decision making point when the suffering patient is out of reach the first people to be consulted in this case are the patients spouse with help in the final decision making. State registered domestic partners are also allowed to come in and play this role together with the sibling. This may come in place due to self selection and convenience selection. Self selection occurs when individuals allocate resources for themselves while convenience occur when occur when resources are easy to allocate This principle is composed of all the conditions that the society experiences and the positivity behind those conditions. All community must actively show concern towards improving the health awareness in order to make it a better place. This principle has three essential elements which are social welfare, peace and security and respect for persons. It is in line with the concept of human dignity, common good and human rights. It implies what the society at large can offer to individual person. This principle requires that every person within the society be able to access basic health care services that are necessary. This is a policy which its objective is to educate and create awareness to the

Conceptualizing A Unique Food Source Essay Example | Topics and Well Written Essays - 1250 words

Conceptualizing A Unique Food Source - Essay Example are traveling. Where there is no food to satisfy the hunger of the people. The food supplied may not provide the nutrition they need in that situation. The fallowing paper will focus on conceptualizing a unique food source which has been consumed by the farmers of India, who stay active in the extreme hot climate and preserve in their work for long hours. This report may lead to conceptualizing a food product for the above-specified objective which can be economical, easily cooked and can be preserved for long hours and provide wholesome food with good nutritional value. The target audiences are the governments, non governmental organizations that render services during large emergences , FMCG food divisions which manufacture and market the food products. The product can be manufactured with minimum investment and can initiate as a small scale industry in rural areas. Farmers and small investors can start production as millets are available in rural areas of India on an average an small scale industry can produce 50kgs of millet gruel with packing. The only technical equipments in need is packing machine, vessels and gas stove to cook the gruel.... INDIA and CHINA, Who works according to the day time hours of the US and the UKwho require energizing diet after their hectic work schedule .this paper is written to inform the food products industry about a segment which has been untapped till and it can open up new business opportunity where the major players can look for. To educate the people about the cost effectiveness of the millet gruel compared to expensive health drinks like bornavita and horlicks and create awareness of nutritive value of millets and its their significance. The possible deliverables will be a branded food product which will be exclusive for the travel segment and for the food requirements during emergencies Millet gruel can be a product for every section of the society. In countries like India where agriculture is the main stay and most of the population is living below the poverty line need a food that is affordable, nutritious and wholesome.Traveling is a hectic activity as it involves travelers to use their energy without moving much for their seat. This can have an adverse affect on the human spine. Most of traveling involves making the traveler sit for long hours pressurizing his body. Individuals have to adjust to different alien food cultures to satisfy his hunger. Hunger drives the traveler to consume the food available at various places during travel although it doesn't satisfy his tastes as well as nutritional needs. Moreover the energy requirements of daily metabolic activities might not be satisfied to a great extent. The various service providers in tourism sector should at least be in a position to answer certain obvious questions at this point of time

Good Samaritan Act - Reynoso v. Newman Essay Example | Topics and Well Written Essays - 500 words

Good Samaritan Act - Reynoso v. Newman - Essay Example With respect to the case, he was plaintiff and appellant. The defendant and respondent was Mr. Jeffrey L. Newman (FindLaw, â€Å"REYNOSO v. NEWMAN†). Outcome The Good Samaritan Laws are those that defend people who decide to serve others as similar to one who are injured or are ill. This law differs from one jurisdiction to another. The principles that pertains the Good Samaritan laws operate in countries such as Australia where the foundation of the legal system is the English Common Law. The case here is related to the Good Samaritan Act. Bruce Adams who was a DDS by his occupation had put his patient named Orlando Reynoso under general anesthesia. The reason behind this was that Mr. Adams wanted to perform oral surgery. According to the records, it is evident that San Diego county dentist has been administering the anesthesia as Reynoso was mentally retarded by birth. As a result he couldn’t sit calmly throughout the dental procedure. After Mr. Reynoso was sent to th e recovery room, it was recognized by the dentist that the oxygen saturation levels of the patient were low. Therefore, according to the recommendations of Dr. Lo, Reynoso was sent to the hospital for further treatment in which an aspiration related to blood might arise. Later Mr. Adams called up his friend, a physician named Jeffrey L. Newman, in order to gain second opinion. Mr. Newman arrived shortly after Mr. Adams called him.

The Macro & Microeconomic Of China Essay Example | Topics and Well Written Essays - 2000 words

The Macro & Microeconomic Of China - Essay Example The Macro & Microeconomic Of China China has become a good model for ongoing rapid growth for a developing country as a whole. Compared to a developed country’s performance like the USA, its growth has been more than 300% as of the most recent year. There have been envious criticisms about Chinese ways of progressing. Are such accusations like currency manipulation and piracy of intellectual property the real reasons for such rapid economic growth? If not what enabled China to sustain its growth and to comparatively maintain low unemployment rates? The hypothesis to be proven in this term paper is that China, although ruled by the Communist Party which practices dictatorship up to a certain extent, was able to draw a general cooperation from among the majority of people. Its culture was actually practicing some aspects of democracy and genuine concern by the government for the welfare of the Chinese people. From its vast manpower resource, and the willingness of the government to fund the people’s productive endeavours, the aggregate productivity soared to great heights and was able to make China very competitive in meeting the global demand for goods and services. In other words, there were reforms (Fosu 2013, p.154) fro m harsh dictatorial rule in the past, to rational approaches in government transactions with people within China and in the international community. This paper also provides recommendations for other developing and developed countries to consider for adoption, as well as recommendations how China can further improve its socio-economic acceptance worldwide in spite of being a Communistic country. From State-Owned Enterprises to Restructured Business Enterprises Dosi et. al. (2013) described the companies in Mainland China to be made up of seven categories of ownership under the reformed or restructured economy, namely, (1) the State-Owned enterprises, (2) foreign-invested made up of foreign Multinational Corporations (MNC)s and Joint Ventures (JVs), (3)private-owned enterprises (POEs), (4)shareholding enterprises, (5)collective-owned enterprises (COEs), (6) Hongkong, Macau, and Taiwan invested enterprises (HMTs), and (7) Other Domestic Enterprises (ODEs). Details of businesses are fu rther identified in Figure 5 of the Appendix Section. These businesses became parts of the economy not instantly with one decision, but gradually over the years since 1978. The chronological reforms are as follows: Years Developments in terms of economic reforms 1978-1984 Stage 1. State-Owned Enterprises (SOEs) were decentralized. Both profits and power were transferred to the private sector. But government still ruled over the contracted businesses to the private sector. There were discouraging restrictions against foreign investors prior to 1978. (p.5) 1979 to mid-1980s A law on Joint Ventures enabled foreign investors to share technology with SOEs. Four (4) SEZz or Special Economic Zones were opened. Businesses were still restricted in the domestic market. Production was for export business operations. (p.5) 1985-1992 The government separated itself from the management of contracted businesses. Prior to this, SOE were controlled ultimately by the government. And there was only so me delegation of management rights. SOEs experienced net losses up to 1997, This brought about a policy to let go of the small business activities still under government control and to simply maintain the big sectors like monopolistic enterprises (e.g. energy and other natural resources). 1994 Parts

V8 engine block assambley Research Paper Example | Topics and Well Written Essays - 250 words

V8 engine block assambley - Research Paper Example The first thing to go onto the block is the cam shaft. It is important to keep very clean while installing all engine components. It is important to lube the cam while installing. Second, the crank shaft must be installed and checked. After the crank shaft is installed it is necessary to install the rear main seal with gaskets if needed. Third, the timing gear and chains need to be properly installed. After the timing is accurate, the oil wrist pins, rod bearing and the rings need to be properly installed on the pistons. Next, it is important to properly oil all cylinders, bearing, rings and crankshaft. Then it is very important to install the pistons. The pistons need to be at a certain compression to prevent damage. After the pistons are installed, make sure all rods and pistons are in the correct spot. This can be achieved by proper torque of all rod nuts. Then it is important to install the timing cover and oil pump, followed by head gaskets, head, and bolts. At this time the valves need to be set. Finally, the valve covers can be installed and the engine is

Comments Assignment Example | Topics and Well Written Essays - 500 words

Comments - Assignment Example All points were on target as to the thesis, but a bit more explanation could possibly be given as to how children constitute a different culture than adults – this is not what Pratt meant when she talked about culture, so explaining the relationship as a cultural one might be a good opening paragraph. The most convincing parts were ones that helped the reader empathize with the children, and recognize that the practice is not harmless. As mentioned before, defining how children constitute a culture could use a good deal more development. Furthermore, I think it is possible that more concrete examples might have been useful – this assumes that everyone’s thanksgiving practices are the same, but indicating where these impressions emerge from might be useful – is it movies about holidays? Personal experience? Etc. The introduction was one of the best parts of the essays, because it connected Pratt’s ideas to everyday practices, like dining. This essay’s thesis is essentially that finding your way into contact zones, or learning to embrace the, can be a valuable experience and one that people should not avoid. The essay is organized largely as a personal narrative, describing the beginning in a contact zone – coming into a situation as a freshman where she felt very uncomfortable, and the subsequent development of comfort in that arena and the eventual satisfaction of forming satisfying life-long relationships, and making an incredibly successful field hockey team, with people that she at first felt uncomfortable with. This organization makes sense, but it is easy to get lost in the narrative and perhaps breaking it up into smaller paragraphs to highlight turning points would make it a much more readable essay. Most of the points were generally on place with the thesis, because this is a personal essay talking about how emerging into a difficult new

Disipline in Schools Essay Example for Free

Disipline in Schools Essay The definitions of ‘violence’, ‘bullying’ and ‘indiscipline clearly incorporate a wide range of behaviors which can alter depending on both the context within which the behaviors are enacted, and, indeed, with whom they are directed towards. Discipline in schools is now passing through an extended eclipse. The problem of indiscipline permeates all facets of our life. It has, in fact brought us down to the knees Each day there are thousands of kids who go to school and get picked on in some way or another. Those same kids will probably come home and tell nobody about the pain that they are going through inside. There are numerous causes and solutions for this problem that we are facing in our schools. One main cause is that those doing the discipline problems suffer from bad parenting. I believe that parents need to be responsible for their children. They’re the ones who raised the child and filled them with their beliefs of what’s right and wrong. When a principle calls home about a child misbehaving and the parents do nothing , that just lets the child know that it’s alright for him or her to do it again. The parents will cause the child to form the mindset that he or she can do it again because they know that they won’t get reprimanded for their actions. Even if their child doesn’t get punished at home, that will lead the child to start acting out of control at school. Therefore, parents must take responsibility for their children’s behavior. The child needs to be teached that there will be consequences not only at school but homes as well for any discipline problems to be solved.

A play that was written by Arthur Miller in the 1950s Essay Example for Free

A play that was written by Arthur Miller in the 1950s Essay The Crucible is a play that was written by Arthur Miller in the 1950s. The play was originally produced in 1953 at a time where McCarthyism was at its peak. This was a time of American paranoia when Americans believed that the Russians were planning start a war with them. The Americans accused members of the society of been a communist spy for the most trivial reasons. It was a situation of hysteria. This was very similar to the situation in Salem two hundred years earlier. The people of Salem would believe anyone to be a witch even if they had very little or no evidence. Salem was governed by theocracy this meant the church ran the local government, therefore they had orthodox religious beliefs. Arthur Miller compares these two situations to show that we all should learn from past mistakes. The past events in Salem contributed to the situation in 1950s America, this shows Causation. The title reflects the play because a crucible is a container used to expose its contents to very high temperatures, this can cause impurities to rise to the surface, its metaphoric meaning is a place of severe test or trial. In the play eighteenth century Salem becomes a Crucible, Judge Danforth creates a situation in which he is trying to force the supposed witches to the surface and purify Salem. Miller uses dramatic techniques to maintain the audiences interest the message that Miller conveys is to learn from your mistakes and not to jump to conclusions. Abigail changes the way she acts when interrogated by Hale. Abigail has previously been perceived as a dynamic and powerful individual however when Rev. Hale questions her she comes across as very desperate and paranoid. This is shown when Abigail says, I am a good girl, a proper girl. She attempts to make herself out to be a model Puritan, Parris and Hale are manipulated but the audience knows that Abigail is no telling the truth, this is dramatic irony. The playwright Arthur Miller presents Abigail to be extremely deceptive and two-faced, as he wants the audience to dislike her. This is shown when Abigail notices an opportunity to blame Tituba for the unchristian and unlawful activities that she has committed. For instance Abigail blames Tituba for making her laugh in the middle of prayer and for waking her in the night and Abi finds herself naked. Miller does this to give an insight of the sin Tituba is not given the chance to object or justify Abigails accusations. An example of this is Mister Reverend, I never. And Hale interrupts her by saying Tituba I want you to wake this child. Reverend Hale is not interested in Titubas defence but her satanic influence. This shows that Hale does not pity Tituba he hears that which he wishes to hear. This reveals that the citizens of Salem will believe what they are told, they follow the majority. When Tituba enters the room Abigail immediately puts the blame on her. This shows that Abigail was under a lot of pressure, so much so that she transferred the blame onto the first person that entered the room. Tituba was not expecting Abigail to blame her. She shows this when the stage directions are shocked and angry Tituba previously considered Abi to be a loyal and honest person. Tituba has misinterpreted Abigails character. Miller increases the tension as the audience sympathises with the slave since her English is bad and she is been tricked into admitting something she has not done. When Abigail mentions the word blood, Parris Mrs Putnam and Tituba all repeat it. This reveals that the incident that took place in the forest was not as innocent as was first thought. It shows that in fact it was a lot more sinister. The repetition of this key work creates tension since repetition creates a sense of hysteria. Miller reveals this information to increase the audiences interest. The characters that repeat the word blood are insecure and gullible.

Divakarunis Narrative Techniques

Divakarunis Narrative Techniques Narrative is a telling of some invented and true events or linked series of events, described by a narrator (even though may be more than one of each). Narratives are to be identified from descriptions of situation, state, or qualities, and also from theatrical performance of events even if a theatrical work may also comprise narrative speeches. A narrative will reside on a set of actions recounted in a procedure of discourse or narration, in which the events are arranged and selected in a particular order as a plot. As Abbott defined it, Narrative is the representation of events, consisting of story and narrative discourse, story is an event or sequence of events (the action), and narrative discourse is those events as represented1. The category of narratives contains both the shortest descriptions of events and the longest biographical or historical works plus travelogues, diaries in addition to short stories, ballads, novels, epics, and other fictional forms. In the study of ficti on, it is normal to divide the short stories and novels into third person narratives and first person narratives. Thus, Rather than focusing on general, abstract situations or trends, stories are accounts of what happened to particular people and of what it was like for them to experience what happened in particular circumstances and with specific consequence. Narrative, in other words, is a basic human strategy for coming to terms with time, process, and change a strategy that contrasts with, but is in no way inferior to, scientific modes of explanation that characterize phenomena as instances of general covering laws. 2 As an adjective, narrative stands for characterized by or concerning to storytelling. Therefore, narrative technique is the way of telling stories, and narrative poetry is the group of poems including verse romances, ballads, and epic that tells stories, as different from lyric and dramatic poetry. But, to be categorized as a narrative, an event sequence must therefore involve some kind of noteworthy disruption of an initial state of equilibrium by an unanticipated and often untoward event or chain of events 3. Factually speaking, narrative is a story and it can be expressed all the way through poetry, pictures, speech, songs, non-fiction, and fiction as well. When in the writing form, its telling is demoted to a special person; it becomes a method used by that person. This person who is assigned the task of narration is the narrator and his observant serves as a figure or gem through which ideas are passed on to the readers. Narrative technique is very much an artistic venture. Thus, The narrative is about conflict. The narrative is about the temporality of existence. The narrative is about problem solving. The narrative is about human experience. The narrative is about interpersonal relations. A narrator holds the present, detains past and gets ready the reader for future. Usually, these techniques are explained by the points of view in the novel. There are three points to present a narrative: the narrator takes part in the action and also comments on the incidents, third person viewpoint when the narrator narrates the story in an objective way, and omniscient viewpoint where the narrator is like God and can also make his existence felt with authorial interruptions. A narrator has a surfeit of options to describe events. He can base his narrative on causality and temporality or he can narrate all the way through vocalization. Vocalization alters the path of the narrative as the reader gets images of character by the impression of the narrator. It employs three dimensional approach: one who sees, his understanding of events, and the voice of one who narrates. An exceptional feature of prose fiction uses narration and explanation as the manners of the story presented. By applying the device of narration, a prose fiction writer tells her tales by assembling actions in her tine sequence. This method of narration may turn the story understandable and bring it lively to the readers imagination. On the other hand, the explanation of the prose can be both psychological and physical so that it brings feelings and scene to the thoughts of the readers. As a result, through the description and the narration used, the readers of a prose fiction will be competent to understand the story well. Moreover, according to Abrams, the novel is also defined as an extended narrative covering a wide range of characters and experience (1958). Furthermore, the novel opens up wider possibilities for the direct communication of experiences as there is the more private relationship between reader and writer (Shipley, 1962). So, both the writer and the reader can share the everyday experience, because most novels concerned with ordinary people and their problems in the societies in which they find themselves (Peck and Coley, 1984). This chapter seeks to provide an accessible introduction to key ideas about narrative technique with the special reference of Chitra Banerjee Divakaruni and an overview of the major approaches to narrative inquiry. It will also register multiple perspectives on the study of Divakarunis novels. It will furnish a synoptic account of this area of investigation. So, narrative technique is an approach in which stories can be viewed as supporting many communicative and cognitive activities. Divakaruni writes about the real mirror image of cultural evils or problems. Besides, she also reflects herself as an immigrant in the U.S.A. She is an Indian immigrant who group up in America; it makes her a specialist in blending two cultures, both Indian and American. The major hypothesis behind the study is that narrative discourse or dialogue is created out of the interaction of the cultural reunions as they are coded in readers activity and the languages in discussing the meanings generated by the text. The helpful method is not personal in that it does not depend on the personal feelings of reader and writer; nor impersonal in that human are being essentially involved. The present study focuses on this inter-subjective sphere continued with a whole set of narrative actions that are of great implication in the fiction writers craft. It is believed that the texts by women writers reproduce an extensive range of specific appropriation of the style and language they use on a daily basis and that the feminist novel completes its picture of the world as it is seen by women. Sandra Gilbert and Susan Gubar in The Madwoman in the Attic: The Woman Writer and the Nineteenth Century Literary Imagination (1979) have traced out that there are assiduous images in womens writings which points out that women writers try to express their restrictions and their confinement, by they cannot express their themes and images in their usual language; for that reason their language is a double-voiced discourse. Therefore, a portrayal of the double-voiced discussion will always be a multifaceted and miscellaneous undertaking because the feminist critic almost contradictory must make an effort to look for meaning there. The hunt for specifically female images and themes is a frequently critic work out. Myth criticism has also proved to b e rewarding for a study of womens fiction, and more studies depend on structuralism and deconstructive process. Writers use different styles and techniques in order to explain their experiences or practices. As Jasbir Jain remarks while discussing this in her article Gender and Narrative Strategy: Women writers while evolving narrative strategies are faced with double problem: how to step out of the frame-work defined by men and patriarchal values; and how to identify and create a tradition of their own.4 Women writers are faced with a dual mind state when writing out their stories the fact is that they are the writers who are writing about unique feeling and experiences dissimilar from that of ordinary men, as well as the reality that they are women. When they seek to do well in their writing, they have to increase above their feeling of gender unfairness or inequality. This is more appropriate for a feminist writer who tries to give air to the strong feelings of fury and bigotry against the oppression and injustice of women she sees around her. In order to make such observations genuinely the woman writer resorts to a variety of narrative strategies. Jasbir Jain continues, When the experience which is being narrated moves against the current, is unconventional or unusual, is radical in its standpoint, or display a strength which may be best muted for the time being, strategy is resorted to. There is no hesitation in laying a false trail or employing subterfuge. Moreover, it is never the same, for them it would become a theory. It may be imaged, or landscape, or scriptural references, or characters, or subplot, or structure which is being used for this purpose and waiting to be decoded. 5 Thus, the women writers use lots of techniques in order to build spaces for themselves at different levels. How far they are at variance from the writing of men is a question that is not easy to answer. But Jasbir Jain further says that, It is not a difference of form one cannot say that men write about external facts and women about internal life; one cannot also say that men write about thickly inhabited worlds and women do write about the responses of women of the shadows which they alone can see and the anguish they alone can feel. It is a difference of perspective. 6 Chitra Banerjee Divakaruni has struggled with contemporary subjects and a range of themes- marginalization, marriage, motherhood, conflicts, mothering, class, individuation, woman as mother, wife, sister and lastly yet considerable woman as a human being not just as a second sex or sex object. She seeks cynical about customs and tradition, yet she finds out in their heritage the keys for the longings and needs of women in current time. She is modernist writer since her writing highlights the idea of the trivial woman with an endocentric set up, widespread in the non first world and the first world. In her works, insights take preference over the compulsion of technique. She recognizes the paradoxes in a given area and also pays an ideological, cultural, philosophical, artistic struggle. In this sense, the author hypothesizes the sign of modernism, ego, freedom, love, sex as challenging through her modern emotional responses. Divakaruni writes a lot of narration speakers to have A clear window in the characters, which is shown by the narration of Indian culture value voices as an Indian person in the adopted land, who engages in the cultural conflicts. Like Charles said in the San Jose Mercury news, Divakarunis narrative in Vine of Desire is as gracefully structured as a piece of chamber music, with its interplay of themes and voices, ensemble and solo, working their way toward a final resolving chord. If you find yourself counting the pages left in the book, its likely to be because you wish there were many, many more. 7 A clear window seems to be like the tools of communication between the reader and the writer. Another quality which makes Divakaruni becomes one of the best writers is she offers her readers a window into the multicultural world of her characters. She said, I have no particular reader in my mind but a passionate desire to tell an honest moving story. She adds, If it is good literature, I know as all sensitive writers know, the reader and the writer will connect8. In The Vine of Desire (2002), Divakaruni writes about the mirror image of Indian immigrant in the U.S.A., which is in contrast with the culture of the adopted land. Here in this novel through Sudha and Anju, she exemplifies a contrasting perspective between the unselfishness required of women in India and the occasional freedom offered in their adopted land. The portrayal of the characters outer and inner worlds bring a rich emotional to the story about two women who learn to build peace with the complicated choices which circumstances forced upon them. There are some other novels also with this same concept such as Mistress of Spices (1997) and Queen of Dream (2004), where the protagonist gone through the sense of rootlessness. Divakarunis originality and talent lie in her technique of narration. She has used various techniques in writing such as alternative narrative, first and third person narrative, stream of consciousness, letter and diary writing, myth and magic realism particularly to express disordered and tragic condition of Indian immigrants while establishing themselves to the new civilization. As magic and myth have been a perpetual source of themes for literary writers all over the world since times immemorial. Therefore, magic realism is an artistic genre or style of fiction in which magical essentials combines with the real world. In this technique the story explains these magical elements as real episodes presented in a direct way places fantastic and the real in the similar stream of thought, it is originated in the German art criticism of painting of Weimer Republic and invented by Franz Roh. Hypothetically, the term was born in the twentieth century linking it to post modernism and for this reason it is used in modern fiction to blend fantastic and fabulous events in a narrative to uphold reliable tone of objective genuine report. It ascribes a novel the characteristics like fable, folktale, legend, myth, fantasy, romance, dream, meta narration, mysticism, especially related to the culture. In Brenda Coopers words, Magical realism attempts to capture reality by way of a depiction of lifes many dimensions, seen and unseen, visible and invisible, rational and the process, such writers walk a political tightrope between capturing this reality and providing precisely the exotic escape by some of their western readership. 9 Divakarunis magical realism is to bridge the gap between present and past state of affairs and its prolific entreaty for Indian immigrants who suffers from miscellaneous kinds of tensions is actually a phenomenon. She successfully used magic realism in her first novel, The Mistress of Spices (1997). She reveals characteristics like self-presentation, visions, eclecticism, mythology, folktales, discontinuity, saying, multiplicity, fables, Bengali culture and tradition to assert appropriating her identity all over the world. The central character in the present novel Tilo has a magic power that becomes the owner of spice shop where she is a master of all spices and speaks to them as characters to resolve the troubles of people in the real world with the assist of magic. She creatively applied magic on Indian immigrants particularly to impart them their heart desires and to overcome their suffering. Spices, legends and myth are beautifully put together by her for the relaxation of people and their psychological, mental, physical problems. So, In order to portray magic realism Divakaruni formed such a character like Tilo who is born in India. She defeats the pirate captain to become a pirate queen and after that she lives on the spice island where she is educated in the art of controlling and listening to the spices. This remote island is a place of protection for these women, who call themselves the Mistresses of Spices and are beneath the concern of the First Mother, the wisest and the eldest teacher. After received skills of the art, she is sent to Oakland, California, to a small Indian spice shop Spice Bazaar where she must begin her tasks of curing the masses. The first rule is that to survive a life of bachelor and never to yield carnal desires; secondly not to leave her place; thirdly, if she doesnt pursue these rules, there is no outcome of spices on people. So, she is warned by her mother not to fall in love with anyone. She should be a virtuous, sincere, and pure while applying the magic of spices and otherwi se she will lose her power over all spices. Old One says, But let me ask you certain you wish to become mistress? It is not to let to choose an easier life. Are you ready to give up your Young body, to take and age and ugliness and unending service? Ready never to step out of the places where you are set down, store or school or healing house? Are you ready never to love any but the spices again? 10 As per as the above illustration in concerned we can understand that spices play a very important role in the novel. India is the land of various spices as Chilly, Sesame, Turmeric, Cinnamon, Asafetida, Tulsi, Fenugreek, Brahmi, etc.; for Tilo these are nothing but characters similar to other human beings who speak to her. Thus, here the use of legendary stories juxtaposing with spices relates to different cultural stories. The author strikes a fragile balance between fantasy and realism in her other novels also. In all her books like Sister of My Heart (1999), Queen of Dream (2004), and Palace of Illusion (2008) there is a mixture of fantasy and realism. Sister of My Heart has numerous reference of Bidhata Purush, whom the mother visits frequently to get knowledge about the future. The old tales say this also: In the wake of Bidhata Purush come the demons, for this is the worlds nature, good and evil mingled. That is why they leave an oil lamp burning11. The incident of fathers death in the caves of Sunderban, where a million rubies grew up and the caves protected by demons are all essentials of fantasy. All these are elements of fantasy which are intermingled with the story. But they are very well appended in the text. Even in Queen of Dreams also Rakhis mother can forecast peoples future with her dreams and assist them to get out of the nastiest situations. While describing the common experiences of the Indian diasporic society, Queen of Dreams creates an Indian-American experience with magic realism. The narrative of this novel presents the connection between the subconscious and wakefulness. The author has whirled a delightful story of a second generation immigrant Rakhi who is trying to discover her identity, with her dream-interpreting mother contributing to the mystery and magic. Her mother Mrs. Gupta interprets dreams the other peoples lives depend on her, used to warn them and aid them because of her, a dream is a telegram from the hidden world12. The essence of the whole novel rests on the words of Mrs. Gupta as she explains the dream and construes the meaning of it. Thus, this novel portrays an amusing typical tale of self-discovery which is full of supernatural elements, mystery, suspense, and real experiences of an immigrant. In this novel, Mrs. Guptas profound past and her secret working of the present is brought to light through her dream journals posthumously. Her dream journals are only her longing memories of her past life in the caves with the elder which actually ascertains her cultural identity. In her journal she describes herself as an essential part of the group. The author used the first person singular narrative to describe her inner feeling, The dream comes heralding joy. I welcome the dream The dream comes heralding sorrow. I welcome the dream. The dream is a mirror showing me my beauty. I bless the dream. My life is nothing but a dream. From which I will wake into death, Which is nothing but a dream of life. 13 Divakaruni is stylistically different; she uses the combination of first person and third person narrative joined with flashback devices to provide realism and force in the novel. The writer used the flashback in time using a type of methods such as retelling of memories and dream sequences. Flashback breaks in a narratives linear time flow. She deals with the heroines self-analysis and also tries to include several other themes. To gain the interest of the reader, sometime she evades the simple technique of straight forward narration and takes up the flashback method. Divakarunis novels begin in the present but for a while move back and onward in time. As we know how much important characters are in a story and Chitra Banerjee usually portrays women characters as a protagonist. Her story focuses on the life of a woman specially an immigrant. Through them she tries to depict their inner feeling and experiences. Though we know the characters and their dialogues play a very important r ole to narrate a story. Characters can be approached from a lot of theoretical points of view, each yielding a different theory and conception of the characters. In widest sense, Character designates any entity, individual or collective normally human or human-like introduced in a work of narrative fiction. Characters thus exist within storyworlds, and play a role, no matter how minor, in one more of the states of affairs or events told about in the narrative. Character can be succinctly defined as storyworld participant.14 Not only the characters but their dialogues also play an important role regarding to the narrative technique. On behalf of the voices of characters in a story is an effectual way of stimulating a narrative. An essential aspect of how we memorize and grow close to fictional characters is the way they speak. Chitra Banerjee tries to take her readers into the mind of the protagonist who put some light on her condition and all loose strings are tied at the end. The first person narration also permits the author to investigate deep into the mind of the protagonist, exposing her frustrations and fear. First-person narration is a style where a tale is narrated by one character at a time, talking for and about them. First-person narrative may be plural, singular or several as well as being a reliable, authoritative or illusory voice. This allows the audience or reader to see the point of view including thoughts, feeling, and opinions only of the narrator. Divakaruni, in the Authors note, say s that, I was left unsatisfied by the portrayals of the womenà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.they remain shadowy figures, their thoughts and motives mysterious, their emotions portrayed only when they affected the lives of the male heroes, their roles ultimately subservient to those of their fathers or husband, brothers and sons. If I ever wrote a bookà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.I would place the women in the forefront of the action. I would uncover the story that lay invisible between the lines of the mens exploits. 15 Draupadi, in Divakarunis The Palaces of Illusions (2008), voyages from being a woman frequently made the issue of narration by patriarchal narratives of becoming a woman who personally narrates itself, in the process, conquering the narratives that have created her womanhood through the countries. By becoming both the agent of the action and narrator, Draupadi picked up the voice of womanhood. This novel generates an impression that among all accounts of the Draupadis story, this one is the most genuine because Draupadi herself enacts and narrates the story of her life apparently without an authorial interruption. Draupadi wants to liberally sing the song of her own life which is multivalent, colourful, and complex. She says, Id played a crucial role in bringing them to their destiny. Id shared their hardship in Khandav. Id helped them design this unique palace which so many longed to see. If they were pearls, I was the gold wire on which they were strung. Alone, they would have scattered, each to his dusty corner.16 Hence, the life of Draupadi, a renowned woman character of ancient India, comes in close proximity to the modern times. It is the energy and fire in Draupadi plus the strength to fight for discrimination. Her multifaceted quality makes her the most majestic and mysterious women for all ages. The novel begins with her fanatical interest of life. Once she said, Through the long, lonely years of childhood, when my fathers place seemed to tighten its grip around me until I couldnt breathe, I would go to my nurse and ask for a story. And though she knew many wondrous and edifying tales, the one I made her tell me over and over was the story of my birth. I think I liked it so much because it made me feel special, and in those days there was little else in my life that did. 17 Such manifold narration of her own lifes story offers Draupadi with a critical insight into her story. She not only acts in response to the events narrated but also critical views other peoples responses to the actions or events of her life. As a result, Divakaruni used this technique very well by narrating the story of her protagonists through their own words. We can usually find a first person narrative in her works where the protagonist tells us about her own life, inner feeling, experiences, etc. The author has created wonderful female characters. She always gave focus on her female figures like Anju, Sudha, Tilo, Rakhi, Mrs. Gupta, and so on. Even in her novel The Mistress of Spices, Chitra Banerjee quotes by her heroine about who is she and what her significance as a mistress of spices in the opening of her novel. She narrates such as, I am a mistress of spices. I can work the others too. Mineral, metal, earth and sand and stone. The gems with their cold clear light. The liquids that burn their hues into your eyes till you see nothing else. I learned them all on the island. But the spices are my loveà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.In a whisper they yield up to me their hidden properties, their magic powers. 18 Thus, her novels are usually written in first person and thoroughly hold the reader. The chapters in Divakarunis novels are named after the central characters. In Sister of My Heart and Vine of Desire the chapters are alternatively named after Anju and Sudha. This is a very exclusive pattern of writing which evidently brings out the internal feelings of the protagonists. Even in Queen of Dreams the chapters are separated between the Form the Dream journals-the diary of Rakhis mother and Rakhi. The journals are read by Rakhi and her father. These dream journals are the disclosure of Ms. Guptas life as a dream teller. Further in her novel Mistress of Spices she has chosen yet another different way. She has named the chapters of the novel on the names of spices. It is written with a fusion of poetry and prose. This book is very spiritual in its features and as Divakaruni says, I wrote in a spirit of play, collapsing the divisions between the realistic world of twentieth century America and the timeless one of myth and magic in my attempt to create a modern fable19. Except all this she also used techniques of letter, diary, and storytelling to enrich her work and make it interesting for the readers. It is noticed that Chitra Banerjee makes a careful use of satire, irony or yet humour, which are the features of remarkable works of art. Blazes of irony are apparent in one or two episodes in a couple of novels but they do not seem to be integrated deliberately by the writers. The ironical circumstances in the lives of the protagonists are scattered here and there in approximately all her novels. In Divakarunis novels satire is more apparent. Her female protagonists who are trying to understand their country of acceptance face ironical situation. In Sister of Heart Sudha comes to America with the purpose that she would be having an innate capacity to bring up her daughter Dayita better life but she has no idea that this would mess up her bond with her sister of heart Anju. Further, In Queen of Dreams the main protagonist Rakhi and her friends are second age group Indians, they think that America is the only country that they fit in. But their individuality is also questioned during the attacks of September 11. Irony is enormously well-known in the works of Divakaruni. The writer makes use of myths to improve the imaginative consequence of the novel. Indian writers in English have derived encouragement from the wealth of matter available in the appearance of stories from the Mahabharata, the Ramanaya, and the Puranas plus local folklore and legends. The most regularly used fig ures from Indian legends is of course Sita, who is well thought-out as the model woman. In Divakarunis novels, there are no straightforward allegories made but one can depict equivalent with the mythological and legendary women in her works. In Sister of my Heart Sunils father enjoys by proclaiming offensive passages about women from the Hindu scriptures. In India her protagonists are anticipated to go behind the footsteps of the legendary women figures. Divakarunis latest novel Palace of Illusions is also predicated on the mythological figure Draupadi. In this novel Divakaruni has illustrated The Mahabharata from Draupadis point of view. Amusingly, even though education and the power of the feminist movement, many prejudices opposite of women still persevere. For the contemporary human being, the past becomes obsolete or if it subsists, it no longer exhibits itself as it was. For this reason, the past must be defined again according to the understanding of each human being. Chtira Banerjee endeavors to come to stipulations with the past in the Ecoian way: The past since it cannot really be destroyedà ¢Ã¢â€š ¬Ã‚ ¦must be revisited; but with irony, not innocently. (Umberto Eco p, 67) Thus, the novelist cross-examines the practice of mind emblazoned by the past. It is quite clear here that the protagonists of the novelist like Tilo, Sudha, Anju, Panchali, Rakhi all get free of modesty or humility so as to act in agreement with their inner voice. They are all in fact directed by the spirit while with an ironic equilibrium between faith and disbelief. To them, unfathomable feeling comes out as a later day psychology where Moksha is classified again in relation to the discovery of the Atman (here self, not soul) and the real magic is marked by a novel the sense of lifes path. Chitra Banerjee has nothing to do with the reality that life is not a sequence of show lamps. By the primary use of HOPE chiefly in the conclusion of her novels to pass on a wider human point of view i.e. life is totally changeable and has to be lived through hope as Frye suggests: Irony presents a human conflict which unlike a comedy, a romance or even a tragedy, is unsatisfactory and incomplete unless we see in it significance beyond itself. Something, typical of the human situation as a whole. 20 Divakaruni is a talented writer who uses sensual language to make the novel exciting, besides she is also dramatic and lyrical imaginative writer.

Investigating the Resistance of Wires :: Papers

Investigating the Resistance of Wires Aim: To investigate how the diameter of a constantan wire will affect its resistance and hence the current flowing through it. Prediction: I predict that the thicker the diameter the less resistance there will be. Reason: In a metal, some of the electrons are free to move between the ions, to form a "sea" of electrons around the positive metal ions. Metals that are good conductors have more "free" electrons and therefore these electrons move easily around the positive metal ions. However in metals that have fewer "free" electrons, the ions act as obstacles to the flow of electrons and therefore the wire has resistance. The current becomes stronger with the more electrons that flow through a wire in one second. As the diameter increases the electrons will have more available routes between the ions to pass through per second, making the electron flow greater hence the current becoming stronger. See figures 1 and 2: [IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE] In a larger diameter, there [IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE]Figure 1: are more routes for free [IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE] electrons to travel [IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE] through. [IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE] In a smaller diameter, [IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE]Figure 2: there are fewer routes [IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE][IMAGE] for the free electrons [IMAGE] to travel through. Plan: I will set up a circuit consisting of a cell, ammeter, voltmeter and 50cm of constantan wire. The diameters I will use are as follows. 0.56mm, 0.43mm, 0.38mm, 0.32mm, 0.27mm and 0.20mm. I will measure these diameters with a micrometer. I will take three readings of the current and potential difference for each different diameter of the wire and take an average for V (potential difference measured by a voltmeter) and I (current measured by an ammeter) in order to get the most accurate results possible. I will then plot these results in two graphs one plotting V against I and another plotting the average resistance (using ohm's law R=V/I) against the diameter.

Safeguarding Assets: The SOX Act Essay examples -- The Sarbanes- Oxley

What is internal control? According to University of Phoenix, Axia College Internal Control and Cash (2009), internal control is all of the related methods and measures adopted within an organization to safeguard its assets and enhance the accuracy and reliability of its accounting records. The primary reasons for internal control are help companies protect their investments and merchandise against theft from everyone, including employees and to make sure that the accounting is done correctly and truthfully. There are six principals of internal control that apply to most enterprises. Establishment of responsibility- gives only one employee responsibility over a certain task. Someone is less likely to steal if they are the only person that can be linked back to a task. Segregation of Duties- different people are responsible for related activities and record keeping for assets is kept separate from physical custody of assets. Physical, Mechanical, and Electronic control- Physical controls relate to the safeguarding of assets, examples would be safes and locks. Mechanical and...

Compare and contrast the three portrayals of London in Blake’s :: English Literature

Compare and contrast the three portrayals of London in Blake’s London, Wordsworth’s Composed Upon Westminster Bridge and Johnson’s Inglan Is A Bitch. ============================================================== In â€Å"London†, Blake creates the image that London is a very grim place. He describes it, as having mapped out streets, even the river Thames is not flowing along its natural route, the whole place is unnatural, and false. All Blake can see is misery everywhere. This is made very clear by the repetition of the word â€Å"every†: â€Å"In every cry of every man, In every infant’s cry of fear, In every voice, in every ban, The mind-forg’d manacles I hear.† He uses repetition to get the message across that he sees real misery everywhere he looks, and in everything he hears. It gets the message into your mind. Also, â€Å"in every ban† is a public declaration, saying that everything about the place is made so that people are miserable. Blake goes on to say how London is a very dirty place; â€Å"black’ning church appals† creates the image of dirt being everywhere, even on churches, which are normally seen as places that are not left to get dirty. Clearly, Blake does not like London, and uses imagery to show this. With use of repetition, vivid images of the dirty, and miserable place he sees are created. Wordsworth however, has a very different approach to London. He sees it as the finest place on Earth, and that never before has he seen a place that really is so beautiful as London. He says that if you don’t see London as being like this, then you have no soul, no feelings. There is a very positive approach to the poem. â€Å"The beauty of the morning† and â€Å"majesty† used to build a picture of what he sees. â€Å"Like a garment† is a simile used to make it sound alive. Here you see a complete contrast to the way Blake sees London. Blake's misery and dullness, now seen as happiness and beauty. Wordsworth describes the Thames as being very natural, as flowing at its own will. Blake describes it as chartered, and unnatural. A complete contrast. In Wordsworth’s poem, there is no dirt, just clean â€Å"smokeless† air. The buildings are alive in Wordsworth’s poem, but not in Blake's. It is as if the two poets, are writing about a completely different place, even though they are writing about the same place at around the same time, the 19th century. However, and important factor we can take into account, is the time of day that the poems are describing. Wordsworth’s poem is written early in the morning, just as the sun is rising.

Research the German Car Industry †BMW Essay

Within this dossier I am going to research the German Car Industry, firstly I am going to give a little background history to Germany, then Berlin where the person will be based to work for BMW. Then finally I will tell the person about BMW, their history and his/hers role within the company. I have decided to use a 50/50 approach to this dossier by this I mean 50% will be on the country i.e. Germany and Berlin and 50% will be on the company. I have chosen this because I feel, and will explain throughout this piece of work that it is very important to know the ways and the customs of a country as well as the industry in which you are going to work. I will try through this piece of work to help the person ‘settle’ in quicker and be comfortable of his/her surroundings. If someone feels happy in his/her surroundings then this should spread into his/hers work life and by focusing more on the country I feel this could happen quicker than usual. About Germany Population: 82,057,000 Size: 357,021 kmà ¯Ã‚ ¿Ã‚ ½ Adjacent countries: Austria, Belgium, Czech Republic, Denmark, France, Luxembourg, the Netherlands, Poland, Switzerland Highest point: Zugspitze (2,962 m) – 31% of the country is covered with forests Coastal line: 2,389 km Life expectancy: 77 years (Men – 73 years; Women – 80 years) System of government: The Federal Republic of Germany is a democracy with a liberal free-market economy, freedom of religion and freedom of the press. Germany is a member of the European Union (EU). Capital: Berlin (3.47 million inhabitants) 16 States in the Federal Republic: Baden-Wà ¯Ã‚ ¿Ã‚ ½rttemberg, Bavaria, Berlin, Brandenburg, Bremen, Hamburg, Hesse, Mecklenburg-Western Pomerania, Lower Saxony, North Rhine-Westphalia, Rhineland Palatinate, Saarland, Saxony, Saxony-Anhalt, Schleswig-Holstein, Thuringia Railway system: 43,966 km Freeways and roads: 633,000 km Bicycle tracks: 40,000 km Federal and national waterways: 10,000 km Sea water routes: 23,000 kmà ¯Ã‚ ¿Ã‚ ½ Time zone: In Germany, clocks are set to Central European time. From the end of March to the end of October (summertime) they are put forward one hour. (Source: German tourist office) Economy Overview: After the fall of the Berlin Wall, progress towards economic integration between eastern and western Germany is clearly visible, yet the eastern region almost certainly will remain dependent on subsidies funded by western Germany until many years to come. The staggering $390 billion in western German assistance that the eastern states have received since 1990 – 40 times the amount in real terms of US Marshall Fund aid sent to West Germany after World War II – is just beginning to have an impact on the eastern German standard of living, which plummeted after unification. Assistance to the east continues to run at roughly $100 billion annually. Although the growth rate in the east was much greater than in the west, it will take 10-15 years for the eastern states to match western Germany’s living standards. The economic recovery in the east is led by the construction industries which account for one-third of industrial output, with growth increasingly supported by the service sectors and light manufacturing industries. Eastern Germany’s economy is changing from one anchored on manufacturing to a more service-oriented economy. Western Germany, with three times the per capita output of the eastern states, has an advanced market economy and is a world leader in exports. The strong recovery in 1994 from recession began in the export sector and spread to the investment and consumption sectors in response to falling interest rates. Western Germany has a highly urbanized and skilled population that enjoys excellent living standards, abundant leisure time, and comprehensive social welfare benefits. It is relatively poor in natural resources, coal being the most important mineral. Western Germany’s world-class companies manufacture technologically advanced goods. The region’s economy is mature: services and manufacturing account for the dominant share of economic activities, and raw materials and semi manufactured goods constitute a large portion of imports. Read more: Swot Analysis of BMW Current Issues in Germany Currently, Germany is facing post reunification economic problems caused by a number of factors including the flow of refugees into Germany, the flow of East Germans leaving to West Germany, and the poor economic conditions left in East Germany by the Communists. In the East, the unemployment rate remains at about 18%, despite efforts to lower it. Within the political arena Germany remain to be one of the fieriest opponents to the war on Iraq and diplomatic relations between themselves and the USA and Britain and have hit a low point, but given time and talking these issues will be resolved. Germany has changed a lot since the end of the Second World War. This is a country that lay in ruins, the majority of its infrastructure was destroyed, millions of its citizens were killed and its economy was in tatters. However nowadays nearly 60 years after the war Germany brought itself back into world economics. Germany remains to be one of the main players in global economics, its many industries i.e. the car industry have lifted it from the depths of recession to become a strong economy. About Berlin Located in the north-east of Germany and with a population of 3.5million, one third is covered by woodland, parks and waterways. Despite efforts to become a city of the future, Berlin has also made every effort to preserve its history. Berlin is home to the largest construction project Europe has seen since World War II, the city is redefining itself. The construction of the Berlin Wall on Aug 13, 1961 set the seal on the city’s division and separated its people. The city celebrated on Nov 9, 1989 when the Berlin Wall was torn down. After the reunification in 1990 Berlin became residence of the Federal Government, which held its first plenary session in the redesigned Reichstag on Apr 19, 1999. The Reichstag with its new glass dome became an attraction for both Berliners and tourists from all over the world. The new millennium was celebrated with a magnificent party at the Brandenburg Tor. A lot has changed in Berlin since then. And Berlin will keep changing. Museums Berlin’s museums present art works of international appreciation. More than 170 museums invite to see collections of the world culture such as the Pergamonaltar or the bust of Nofretete, painting works from Giotto and Breughel over Caspar David Friedrich and Picasso to contemporary artists. Spectacular new buildings like the Filmmuseum or the Jewish Museum and the reopening of great museums like the Old National Gallery enhance the fascinating range of Berlin’s museums. Nightlife Night owls with stamina can also give their undivided attention to the interesting range of pubs around Savignyplatz in Charlottenburg. The area consists of a great number of restaurants and bars where everyone can meet the stars of television or Berlin’s culture and political scene. Here is the melting pot that combines symbolically the former west and the new centre to a harmonic construction. Especially the younger crowd is attracted to the Pariser Straà ¯Ã‚ ¿Ã‚ ½e. At this location you will find taverns, bars, American diners, Mexican restaurants and very modern and stylish discos. During the summer life concentrates on the street in form of many chairs and tables that invite us to rest. In the middle of this street the well-maintained Ludwigkirchplatz with its rich areas of green providing a relaxing shadow is located. For someone who is going to live in a strange country it is important if they make themselves aware of certain customs within that country or a certain part of the country i.e. Tipping in a restaurant the bill you receive at a hotel, restaurant, cafe or bar often includes a service charge already. A tip is an indication of your satisfaction – 5% is average, whereas 10% indicates exceptional service. Tip taxi drivers about 5%, and porters and others who assist you with baggage one Euro per item. Berlin is one of the liveliest capitals in the world; it has huge volumes of history attached to it German Car Industry Germany is the birthplace of the automobile – in 1887 Karl Benz designed a couch fitted with an internal combustion engine, and the modern car was born. In 1901 Germany was already producing 900 cars a year; today the total is as high as 10 million. The industry employs about 1.26 million people, and over half of all the cars produced in Germany are exported. Today Daimler-Chrysler, the result of the merger between Daimler-Benz, Germany’s largest manufacturers of cars, and the American Chrysler Corporation, is the third largest car manufacturer in the world. The names of the car companies tell interesting, often personal stories. For example, when August Horch designed his first car, another car manufacturer operated under Horch’s name, so he was forced to find a new name for his company. He selected the Latinised version of the German word Horch, listen, and came up with Audi. Mercedes was originally the name of an early Daimler sports car – it was named after a client’s daughter. The car industry has remained one of the pillars of the German economy. Currently about 1.26 million people are employed in the car industry. In 1998 5.73 million cars were produced and 3.27 million of these were exported. Daimler-Benz is the largest of the three major players, Volkswagen being the second and BMW the third. The car industry is, however, facing the biggest changes since the introduction of mass production. With ever changing markets and fluctuating economies mass production in the old sense may be on its way out. Cars that are not sold quickly turn into huge losses for their company. This may be avoided by introducing more flexible production systems. The idea is to produce cars according to customer’s wishes and, more importantly, when they want to buy them. This idea is based on BTO (built-to-order) systems. In Germany about 60% of cars are built according to orders placed directly or indirectly with the factory. The next step, mass customisation, would suit both customer and manufacturer. The problem is to develop a production system that can adapt quickly to a changing demand and supply at a lower cost. Together with American and Japanese car makers Volkswagen is involved in the so-called â€Å"3DayCar† project which tries to apply the mass customisation model initiated by the computer manufacturer DELL to the car industry. Considering the size of German car manufacturers like Volkswagen and Daimler-Benz, these new production methods may mean major changes on a huge scale. Another change is the increasing size of car manufacturers. The five leading corporations worldwide are General Motors, Ford, DaimlerChrysler, Toyota and Volkswagen. The worldwide overproduction of cars and fluctuating markets has meant that all five have been involved in a number of acquisitions and mergers in order to consolidate their position as global players. DaimlerChrysler is now said to be interested in Mitsubishi Motors and Volkswagen in BMW. German Car Exports to Ireland In the year 2000 about 25% of all new cars bought in Ireland were of a German brand. (55.160 vehicles). The largest number of imports, 37 700 cars, were by Volkswagen. BMW BMW, which stands for Bayerische Motoren-Werke, started off as a manufacturer of aircraft engines. After the First World War the production of these engines was forbidden by the Peace Treaty of Versailles. BMW therefore began to manufacture motor cycles. Later on BMW bought a company which was licensed to produce a car called Dixi. The cars sold very well despite the economic downturn of the late 1920s and when the licence expired BMW started designing their own models. The company began building six cylinder cars and sporting models. With every new model BMW introduced went a sporting model since taking part and winning races was the best publicity a car manufacturer could get. During the war the company received large orders to build aircraft engines. Because of its contribution to the arms industry of the 1930s and 40s the BMW plants were banned from production for three years after the Second World War. Two of the company’s plants, in Berlin and Eisenach, were in the Russian sector and later were nationalised by the East German government. The factory in Munich remained, but since it had only produced motor cycles car production did not start until 1951. For a while the company tried to both mass-produce as well as develop prestigious models which put it under considerable financial strain. In 1959 BMW nearly went bankrupt but managed to keep going. Between 1955 and 1962 the company produced Isetta cars under licence. This led BMW to work with Italian designers which proved to be very successful for the company. A major reorganisation of the company took place in the early Sixties under the auspices of major shareholder Herbert Quandt. The success of these changes allowed BMW to built bigger cars and offer a more comprehensive range in the following years. In today’s competitive markets the quality of the marketing and advertising of a product is just as important as the quality of the product itself. An example of this is the latest advertising campaign by BMW in the US. Instead of TV and cinema ads BMW financed five short films which can be viewed on the internet. The films are made by internationally renowned directors and are part of a series called The Hire. All films feature a chauffeur and his car, a BMW. Guy Ritchie’s film, the first of the series, stars Madonna and was an immediate success. Since the start of the US campaign three months ago (May 2001) six million people have viewed the films and BMW is now considering a similar project in Germany. Surveys showed that most potential customers are far more likely to surf the internet than to look at TV or magazine ads. The campaign, which is typical for so-called Image-Advertising, indicates that the perception of a car is nowadays as important as the actual product, if not more so. (www.goethe.de) BMW Group worldwide mission statement is: â€Å"To be the most successful premium manufacturer in the industry.† What is BMW (GB) Ltd’s turnover? 1996 à ¯Ã‚ ¿Ã‚ ½1,239,000 1997 à ¯Ã‚ ¿Ã‚ ½1,400,000 1998 à ¯Ã‚ ¿Ã‚ ½1,478,000 1999 à ¯Ã‚ ¿Ã‚ ½1,580,000 2000 à ¯Ã‚ ¿Ã‚ ½1,511,000 2001 à ¯Ã‚ ¿Ã‚ ½1,966,000 2002 à ¯Ã‚ ¿Ã‚ ½2,350,000 (Source: www.bmw.com) BMW (Bavarian Motor Works) began life as a manufacturer of aircraft engines during World War I when it built a reputation of reliability and excellence. In 1923, BMW built its first motorcycle and in 1928, its first motorcar – a version of the Austin Seven built under licence. Production Range. With a workforce of approximately 2,700 employees, the Berlin Plant builds up to 400 motorcycles of the R, K and F Series a day. Also manufacturing camshafts, brake discs and track control arms for BMW’s various car models, the Berlin Plant is an important supplier for other locations within the BMW production network. Human resource policy The human factor is the No. 1 criterion in determining a company’s relative success. Accordingly, we see our associates not as a cost factor, but instead as an essential performance factor. This is especially true because any human resources policy that is not oriented towards the associate will always lead to negative cost effects in the long run, thus proving uneconomical. As a future-oriented company, we seek to pursue an exemplary, creative and associate-oriented human resources policy, making significant contributions to business success through our human resources activities. The human resources policy of the BMW Group is an integral feature of our overall corporate policy in both strategic and operative decisions. What are the BMW Group brands? BMW The BMW brand stands for one thing: sheer driving pleasure. Sporting and dynamic performance combined with superb design and exclusive quality MINI The MINI brand wins hearts and turns heads. MINI is part of a lifestyle that is cosmopolitan and confident, ready for everything. Rolls-Royce Uncompromising concentration on quality is a matter of course. The Rolls-Royce fascinates through unique solutions in detail BMW Ltd applies selection processes for both internal and external applicants which ensure the appointment of the highest quality staff. Special selection events are designed to give applicants every opportunity to demonstrate their skills and abilities in a variety of relevant activities and to learn as much as they can about the organisation and the role they are applying for. BMW Ltd actively encourages its employees in the development of their careers Generally, vacancies will be advertised internally and wherever possible a current member of staff will be recruited into a position. Only if an internal appointment is not possible will BMW consider external recruitment. BMW Ltd operates an equal opportunity policy BMW Ltd offers all employees (Head Office and Dealer Network) the practical support, advice and training opportunities to encourage personal development, aligned to the achievement of corporate objectives. The BMW Centre for Development team helps employees to select and undergo the most appropriate training programme for their needs. Requirement is assessed annually during the appraisal process Managers are expected to interact regularly with their team and this process is formalised through â€Å"Portfolio† where managers and employees review performance together every November covering the following areas: * Review of performance against agreed objectives * Establishing objectives for the forthcoming 12 months * Identification of individual training and development needs Planning actions to build on strengths address weaknesses and plan career development. BMW offer an extensive induction programme which includes one or two days where the person is allowed to talk to fellow workmates on an informal basis. New workers are put into groups and set a task i.e. finding certain places within the factory. They are also assigned a mentor for 12 months this is so if they have any problems they can go to this person and hopefully they can sort it out, usually the new worker doesn’t use the mentor for 12 months it’s normally for the first month or so. BMW Ltd applies selection processes for both internal and external applicants which ensure the appointment of the highest quality staff. Special selection events are designed to give applicants every opportunity to demonstrate their skills and abilities in a variety of relevant activities and to learn as much as they can about the organisation and the role they are applying for. BMW Ltd actively encourages its employees in the development of their careers BMW Ltd offers all employees (Head Office and Dealer Network) the practical support, advice and training opportunities to encourage personal development, aligned to the achievement of corporate objectives. The BMW Centre for Development team helps employees to select and undergo the most appropriate training programme for their needs. Requirement is assessed annually during the appraisal process. Courses available to staff include: Management Sales After sales Technical Dealer Service Managers are expected to interact regularly with their team and this process is formalised through â€Å"Portfolio† where managers and employees review performance together every November covering the following areas: Today BMW has various production plants in Germany, Austria, South Africa and the USA as well as sales offices in Asia and Mexico. Apart from cars and motor cycles the group is involved in the production of aircraft engines. Cars, however, account for nearly 75% of the company’s sales. Company’s operations also include software (softlab GmbH). Due to recent changes in the car industry there has been speculation about a possible merger between BMW and another car manufacturer, but the Quandt family who owns about half of the BMW shares has downplayed such speculation. In the beginning of 1994 BMW bought 80% of the shares in the Rover Group. The company later on sold Land Rover to Ford and Rover Cars to Phoenix Consortium. BMW is known for its production of passenger and Formula 1 cars as well as motor cycles. In the year 2000, BMW sold 830 000 cars, 74 000 motor cycles and employed 93 000 people. BMW are and will continue to be one of the largest car manufactures in the world, producing top of the range vehicles for years to come and being a credit to Germany is what BMW is all about. Bibliography www.goethe.de excellent site provides very good history on the car industry within germany and also that of bmw www.btm.de Another very good website, very helpful, will post out brochures to you about germany and getting around Berlin. Would be very good to a person who has never visited germany www.germanytouristoffice.de A good site offering details on accomdation within Germany, although does lack in the fact that it could be more helpful with regards to providing maps etc of germany www.guardian.co.uk Provides good history articles on various car manufacteurs in germany www.geographic.org Provides excellent maps first of Germany then of Berlin, its different regions etc. www.aboutgermany.org Good website providing information on different festivals that happen in Berlin, also features tips on how to live to in Germany Dossier German Car Industry

Dell vs. Hp Performance & Finanical Analysis

Financial Analysis Common-Size Analysis Common-Size Income Statement Analysis The common-size income statement for Dell shows a relatively flat history for cost of goods sold compared to sales from 82. 27% in 2006 to 82. 49% in 2010. Dell’s five year average for cost of goods sold to sales was 82. 23%, which is bit higher than HP cost of goods sold to sales five year average of 75. 96%. This in turn gives HP higher gross revenue than Dell most likely through means of obtaining raw materials and goods at lower costs, giving HP greater ability for an increased profit margin.This increased profit margin can allow for HP to offer more discounts then Dell may be able to afford, or increase spending in areas of investment for the company. Another area of interest within the common size income statement is related to selling, general and administrative to sales. Overall through the years 2006 to 2010, Dell saw an increase in this area growing from 9. 05% in 2006 to 12. 22% in 2010. M eanwhile, HP experienced the exact opposite effect, with this category declining from 12. 29% in 2006 to 9. 99% in 2010. According to Dell’s annual report, the major increase was due to the acquisition of Perot Systems.It also appears that over the last five years, Dell’s strategy of products directly to customers has been adopted by many competitors, allowing the competitors to decrease some of their overhead and commissions paid to retailers, all the while increasing sales. In the same time span as competitors partially adopted the strategy that made Dell prominent, Dell began to place more products in retail stores to compete directly on the front lines with its competition, as mentioned in their Management’s Discussion and Financial Analysis meetings.This approach FINANCIAL ANALYSIS OF DELL AND HP has caused a good percentage of the sales revenue to go to retailers and distributors, thus straining the ability to maximize net income for the present. Research, development and engineering for Dell as a percentage to sales were 0. 82% in 2006 and slightly grew to 1. 18% in 2010. HP research, development and engineering to sales is roughly 3 times the amount that Dell dedicated; however, HP has drawdown their research, development and engineering to sales from 3. 92% in 2006 to 2. 35% in 2010.The five year average in this category for Dell was 0. 99% and HP was 3. 04%. Even with HP’s much higher research, development and engineering to sales percentage than Dell, HP has a higher operating expense, but since their cost of goods sold to sales is lower, it gives HP the edge in producing a higher operating income than Dell. Overall net income to sales decreased for Dell throughout 2006 to 2010, with a major decrease happening in 2010 and overall having a five year average of 4. 51%. In 2006 the net income to sales was 6. 46%, then in 2009 it dropped to 4. 6%, but in 2010 was when the major drop happened, resulting in net income being jus t 2. 71%. The main contributor to the drop in net income to sales was from operating expenses, with one component being the increase in research, development and engineering, but the primary increase coming from the selling, general and administrative category. Increased operating expenses are reflective of Dell’s push of broadly branching out into the retail market. HP’s net income to sales remained flat during the same time span, with a five year average of 6. 88%.The basically net zero increase in net income can be attributed to the economic downturn, and its rippling effect on customers. Common-Size Balance Sheet Analysis The common-size balance sheet of Dell reflects a current assets to total assets five year average of 74. 91% and shows a short term liabilities to total liabilities and shareholders’ equity five year average of 63. 72% covering years 2006 to 2010. Dell’s current assets and current liabilities both decreased from 2006 to 2010, but the ir current liabilities decreased at a faster rate than their current assets did.The gap between the two in 2006 was roughly 7% and had increased to 16% by 2010, providing plenty of opportunity to grow and develop the company further in their plans. HP common size balance sheet represents a different story. Their a current assets to total assets five year average was 49. 45% and short term liabilities to total liabilities and shareholders’ equity five year average was 42. 37% across years 2006 to 2010. Both accounts FINANCIAL ANALYSIS OF DELL AND HP 7 decreased slightly over the years, and by 2010, HP had a gap of current assets to current liabilities of only 4%.Potential investors will focus on this close margin because HP may start to become too heavily leveraged, which could hinder their ability to expand. It could also pose the problem of decreasing the percentage amount that HP reinvests back into the company, due to using assets to pay off short term liabilities. Within Dell’s current assets, short term investments to total assets decreased from 8. 67% in 2006 to 1. 11% in 2010. Many of these short term investments had matured and were sold. The additional cash on hand helped decrease accounts payable, which decreased from 42. 4% in 2006 to 33. 80% in 2010. Reducing its liabilities strengthens Dell financial health, yet further liquidity and asset utilization ratio test should be conducted to determine if their more solid financial standing is long term or simple a one year over year change. Dell’s inventory to total assets remained mainly the same over the five year span with 2. 53% in 2006 and 3. 12% in 2010. This is a reflection Dell’s strategy of keeping on hand inventory levels low and only producing the amount able to quickly sell. HP inventory to total assets changed substantially from 9. 5% in 2006 to 5. 19% in 2010. The drop in inventory percentage to total assets is a representation of HP improved strategy to minimize holding periods by taking delivery of inventory and manufacturing immediately prior to sale or distribution of product to customers. It is also reflective of the aggressive discounting that HP conducted as a result of the economic downturn. Dell’s long term debt to total liabilities and shareholders’ equity increased substantially from 2. 69% in 2006 to 10. 15% in 2010 with average long term debt of 4. 71%.The major increased indicates that the company was dependant on long term debt to finance its acquisition of Perot Systems in 2010. HP long term debt to total liabilities and shareholders’ equity followed the same path by increasing from 3. 04% in 2006 to 12. 26% in 2010. This increased in total debt is explained in their annual report as being spending on acquisitions and share repurchases. Debt to equity ratios are needed to be further evaluated to determine the risk factor for this increased level of liabilities. Comparative Analysis Comparative Income Sta tement AnalysisDell’s net revenue sharply declined from 2008 to 2010, going from 6. 47% to (13. 42%), as a result of the economic downturn, as individual customers put off luxury purchases such as computers and commercial customers put off bulk computer orders for a later to be determined FINANCIAL ANALYSIS OF DELL AND HP 8 date. On average, the net revenue growth was 1. 86% while cost of goods sold was 2. 05%. Cost of goods sold increased faster than sales, lowering its potential gross profit. Even though selling, general, and administrative was reduced substantially from 2008 level of 26. 3% down to (8. 97%) in 2010, its growth rate averaged 9. 45%, which outpaced net revenue on average. The drop in selling general and administrative was due to decreases in compensation, advertising expenses and improved controls during the downturn. The growth rate of cost of goods coupled with the economic downturn, found Dell with a (31. 91%) operating income for year 2010. A large decre ase in the market yield of over 200 basis points from 2009 was the cause for the (210. 45%) for investments and other income n 2010. Net income average was (10. 8%) over years 2006 to 2010, with major causes for this being lower sales due to economic downturn, decreases in investments, increases in tax liabilities and higher cost of a hedging program. Much like with Dell, the economic fallout had its effects on HP. Their net revenue severely decreased from 13. 50% in 2008 to (3. 22%) in 2009. The dollar depreciation to the euro played a large part in this drop for its European sales. However, unlike Dell, HP rebounded in 2010, increasing sales up to 10. 02%, which can be attributed mostly in part to HP’s acquisition of EDS. HP’s annual cost of goods averaged 7. 4%, which was lower than their net revenue average of 7. 96%. This led to a more favorable net income on average, indicating HP’s ability to better control its operating income through successful marketin g or more effective investment approaches over the years. Comparative Balance Sheet Analysis Dell’s five year average total current assets growth rate was 7. 75%, which was higher by a slim margin over average total current liabilities of 7. 27%. The relationship was consistent with the common size analysis giving support to Dell’s capability to cover short term liabilities with current assets.However, caution should be raised and solvency ratios further investigated as Dell’s current assets dipped below its current liabilities in 2010 by a comparison of 20. 32% to 27. 60%. Its competitor HP current liabilities growth rate average is out pacing its current assets growth by almost double with rates of 10. 88% to 4. 68%, respectively. This should bring caution to HP to get control of its short term liabilities growth rate, but not be too alarming, considering that by its common-size comparison, the company presently has enough current assets to pay for its short t erm liabilities.FINANCIAL ANALYSIS OF DELL AND HP 9 Dell’s accounts receivable rate of growth was 11. 90% on average, growing faster than the company’s average sales rate, 1. 86%. This relates to the increase in the collection period in days also increasing over this five year span. The category of property, plant and equipment grew for Dell at an annual rate of 6. 12%, with the majority of this growth happening in years 2006-2008. Plant, property and equipment declined in years 2009-2010, (14. 66%) and (4. 2%) respectively, which coincides with the company’s declining sales growth over these same years. On average, Dell’s total liabilities grew 11. 36% annually, compared to its total liabilities and shareholders’ equity growth rate average of 8. 21%. This highlights the company’s candidacy for potentially becoming a long-term solvency risk. Financial Ratio Analysis Liquidity Current Ratio and Acid Test Ratio Average current ratio for Dell w as 1. 19 and the acid test ratio was 1. 14. These averages are better in comparison to HP’s current ratio of 1. 17 and acid test ratio of 1. 0, which tells that Dell has more current assets to cover its short term liabilities and makes Dell a safer and more financially strong company. HP had a risky year in 2008 when its current ratio fell below 1. 00, ending at 0. 98, but shouldn’t be focused on too much considering that their net revenue in sales averages 7. 96% growth rate and is averaging a 39. 33% net income growth rate. Collection Period Dell’s ability to collect customers payments on accounts receivable is stronger than HP’s, with Dell taking 32. 04 days on average compared to HP’s 49. 74 days.While both companies collection period was longer than the normal business benchmark of 30 days, Dell was much more successful in collection from its customers and thus reduced the liability for risky accounts receivable. The shorter period for collect ion also enables Dell to pay for its inventory and not have to expose them to greater amounts of short term debt through increased working capital financing. Days to Sell Inventory Dell inventory holding period was much shorter than HP, with Dell having days to sell inventory ratio of 6. 70 on average and HP having an average ratio of 32. 2. Dell operates in a FINANCIAL ANALYSIS OF DELL AND HP 10 slightly leaner production manner than HP and is able to quickly move inventory through its distribution networks. The quicker a company is able to sell its inventories, the quicker the clock begins to receive payment to be able to pay back money owed on inventories acquired and sold, and not have to increase your working capital financing. Capital Structure and Solvency Debts to Equity Ratios Dell’s five year average of total debt to equity was 5. 23, compared to HP lower average ratio of 1. 5. This shows that Dell had more debt (creditors) financing than equity (shareholders) finan cing. Long term debt for to equity on average for Dell was 0. 29 and HP was 0. 22. While many feel that debt from creditors is more harmful because of the interest paid on the principle borrowed, the advantage here is that once the creditor is paid back, they are gone and off the payroll. Whereas equity financing involves more shareholders owning parts of the company, which reduces the dividend payout per shareholder as well as waters down earnings per share.Dells approach to being more heavily financed through debt than equity may be in an attempt to keep earnings per share at an increased level. Return on Investment Return on Assets and Return on Common Equity An important ratio is the return on assets ratio for its ability to measure earnings per dollar from its assets. The five year average for return on assets of Dell was 13. 06% while HP’s was 9. 07%. This higher percentage for Dell reflects a more efficient use of its assets and higher earnings from products sold per c ompany asset.Both companies have strong return on assets that goes to show the loyal base of customers each brand name of the two companies has. Return on common equity is another important profitability ratio. This ratio measures the earnings success of its capital investments through common shareholders. The return on equity for Dell averaged 81. 46% while HP averaged 23. 91. An observation of this profitability measure shows that Dell is possibly much more attractive for potential investors for its ability to effectively manage and use funds generated through shareholders equity.Operating Performance Profit Margin Ratios Dell’s gross profit margin average of 17. 77% was lower than HP’s average of 24. 04% HP controls a larger portion of the computer market as represented through this ratio. Dell also FINANCIAL ANALYSIS OF DELL AND HP 11 posted lower operating profit margins and pretax profit margin compared to HP. Dell’s higher selling, general and administrat ive expenses are cause for lower operating and pretax profit margins, partly due to new retail and certain global distribution relationships.As expected from the precursors above, net income was also lower for Dell when compared to HP. Dell needs to encroach more forcefully into HP’s large market share to positively influence its sales. Operating expense components should be addressed as well to find cost savings measures to increase operation income in order to ultimately increase its net income. Asset Utilization Cash Turnover The measure of how efficient a company utilizes its cash and cash equivalents to create sales revenue is depicted with the cash turnover ratio. In respect to this ratio, Dell averaged 5. 0, while HP averaged 7. 09. This showed that HP used its cash and cash equivalents more efficiently to build revenue. On the other hand, it shows that HP used its cash and cash equivalents while Dell refrained from using its cash and cash equivalents, as evident in th e common size analysis, showing that Dell retained on average 31. 77% of cash and cash equivalents to assets while HP averaged 12. 41%. Inventory Turnover Inventory turnover represents how fast companies turn their inventories into sales revenue. Dell had a much slower inventory turnover on average, 58. 8, than HP’s 11. 86. Over the past five years more companies have became better at the Dell model of sales direct to customers which has overall effected Dell’s sales as evident in the comparative analysis showing on average Dell grew sales by 1. 86% while HP grew at 7. 96%. Also, HP has become more efficient in their inventory distribution cycle and the amount of inventories held in relation to total assets, dropping from 9. 45% in 2006 to 5. 19 by 2010. Dell’s turnover ratio was directly affected by its increase in inventory to total assets growing from 2. 53% in 2006 to 3. 2 % by 2010. The increase in Dell’s inventories to total assets percentage couple d with declining sales growth over the past five years was a cause for their much higher inventory turnover rate. Total Assets Turnover Total assets turnover measures how efficiently a company utilizes total assets to create sales revenue. On average, Dell’s ability to generate more profit from its assets was roughly FINANCIAL ANALYSIS OF DELL AND HP 12 double that of HP, being 2. 15 to 1. 07 respectively. This shows that for overall assets held, Dell had a better record of generating sales.Market Measures Price to Earnings Ratio and Earnings Yield The price to earnings for Dell on average was 16. 35, lower than HP’s 18. 52. From this statistical ratio, HP is able to show that its investors have higher expectations of their company performance by being committed to paying a higher price per share to own HP stock over the past five year time span. However, with Dell showing better results when it came to liquidation and return on investment, they are able to portray to potential investors that they are the better buy at a lower price per share when compared to HP.Earnings yield represents the amount of earnings generated for every dollar invested. Here, Dell has a better showing on average with 7. 02% compared to HP’s 6. 25%. This ratio can be another point of persuasion that Dell is the better buy for it being properly priced when talking of earnings yield over the years 2006 to 2010. Summary of Financial Performance and Suggestions for Improvement Both Dell and HP have the financial statistics showing why they are strong competitors in an ever evolving industry.In an industry that attracts potential customers by offering the latest, fastest and greatest products, Dell needs an increase their amount of research, development, and engineering to sales percentage. Dell can no longer rely on just offering cheaper products because offering the newest technology and quality of product has moved to the forefront of consumers’ minds. It wou ld be wise for Dell to focus on precise areas where they have a strong competency and not try to be all things to everyone. One area they may rethink of pushing into is their expanded exposure into retail stores.Considering that Dell is fairly new to the retailing segment, their ties to the retailing market are not as strong as many of its competitors who have long withstanding relationships with retailers. These long withstanding relationships with retailers give companies like HP an advantage over new comers to retail stores, such as Dell, and possible over the next year or so, Dell should rethink this new part of their strategy. At the moment, the amount of increased funds used on selling, general and administrative has not equally translated into higher sales revenue.