Tata Motors – Macro Environment

For financial year 2008, the TATA motors reported the consolidated revenues (net of excise) at Rs. 356. 51 bn posted a growth of 10. 2% over Rs. 323. 61 bn in the previous year. The Consolidated Profit after tax (PAT) for the year was Rs. 21. 67 bn, a marginal decrease over Rs. 21. 69 bn in the previous year. Standalone EBITDA impacted by 6. 6% to Rs. 30. 92 bn in FY08 from Rs 33. 12 bn in FY07; EBITDA margin stood at 10. 76% in FY08 as compared to 12. 06% in the previous financial year. Following are the main macro environmental factors from FY08 that had direct bearing on the company’s revenue and profitability figures: GDP Growth Encouraged by the continuing thrust in investments which grew by 31. 6%, the GDP growth in the third quarter of fiscal 2008 came in at 8. 4% compared to 9. 1% in the same quarter last year. A good kharif season supported growth of 3. 2% in agriculture while Industry and services grew at a moderated level of 8. 4% and 10. 5% respectively. CSO’s advance estimates projects the overall GDP at 8. 7% in the full year 2008. While the sequential decline in the GDP growth (9. 3% and 8. 9% in the first two quarters of the current year) indicates moderation of growth, it is expected that the growth momentum would continue, led by investments. Risk to growth going forward is expected to come from worsening inflation, increasing interest rates and weak global cues. Infrastructure Index The growth in the infrastructure industries for the period Apr – Feb’08 was subdued with all sectors, except coal , witnessed a lower growth on a y-o-y basis. Crude oil saw the least growth of 0. % followed by Finished steel (5%), Coal (5. 6%), Petroleum products (7. 2%) and cement(7. 5%) during this period. Index of Industrial Production IIP growth for the period Apr-Mar’08 is 8. 1% over the corresponding period of last year. On a sectoral basis, manufacturing showed the largest decline in growth from 12. 5% to 8. 6% followed by electricity (7. 2% to 6. 4%) and mining (5. 4% to 5%). A look at the use-based data indicates that while capital goods have shown a robust growth at 16. 5%, consumer goods decelerated mainly due to decline of 1% in consumer durables. Inflation The headline inflation, which declined from 6. 4% at the beginning of the fiscal year to a low of 3. 1% on October 13, 2007, has seen significant increase in the later half of fiscal year 2008. For the week ended may 10th, the headline inflation had moved to 7. 82%,largely due to the rising global food and oil prices. This has instigated government to take stringent measures such as restricting exports of select products, lowering of excise duties and dissuading domestic manufacturers such as steel and cement companies from undertaking price increases. Prices of key raw materials used in the auto industry have also increased significantly. This is exerting pressure on the input costs of the auto manufacturers. Interest rates In response to the high inflation, RBI increased the Cash Reserve Ratio (CRR) by 50 bps to 8% before the scheduled policy meeting and further by 25 bps at the policy meeting on April 29th 2008. With high global commodity prices and ample liquidity in the system indicating significant risk to inflation, it may be expected that RBI will continue to take stringent steps to check the inflationary pressures in the economy. Any move to increase the interest rate would further impact industrial growth and investment momentum in the economy. Freight Rates The benchmark freight rate index registered a moderate 1. 1% y-o-y increase over the last one year while the diesel price index has increased by 3. 2% over the same period. The financing costs also increased during the year, putting up moderate pressure on the truck operators’ profitability position. The Government raised the prices of most widely used automotive fuel products, petrol and diesel, by Rs 2 per litre and Re 1 per litre respectively on February 14, 2008. Since then the global oil prices have moved up significantly crossing $135 per barrel, hence further fuel price hike cannot be ruled out, despite ongoing inflationary pressures on the economy. National Highway Development Project (NHDP) With substantial portion of the GQ having been completed and a significant portion of the NSEW corridor under implementation, the focus is now moved to Phase IIIA and Phase V

Of Morality and Spirituality Essay

The moral sacred Philippines started from a dream, and now that it continues to progress it can be one good evidence that as long as someone believes in an idea, it can be possible. As long as its aim is for the goodness of the citizens, it can be a reality. This concept does not want to create a world of perfection but rather a world of morality and spirituality. That world is where we can clearly distinguish the right ones from the bad. It is where we can not only think about ourselves but also the community, the government, and the nation. This dream can all be possible if we just go and believe that the land where we stand can be a better habitat of mankind. From Genesis 1:27, God created mankind in His own image. This verse proves that each of us is spiritual at heart. We just have to go and find the path through our hearts. We are created in His likeness which gives us the realization that all living things have something good in the inside. If we believe, make something to make this work, the moral sacred Philippines will make sense. A. WRITING AS A SOCIAL ACT The event connects with how writing can be a social act. In the said event, one does not only think about himself but also for the people around him. As for writing, a writer does not only write for him or for him to understand but also for his readers and audience. You write alone, but you always write for others. Readers matter. Once a writer sets his or her thoughts to any medium, whether paper, blog, status update, there is the potential for audience interaction. Ideas and creativity are created outside ourselves. Writers can never be more creative without the experiences and thoughts the people have. They continue to interact with people. Writing is a social act. Writers choose to see the beauty and brilliance of the world around them. Writing is nothing without the world and mind that surrounds them. B. WRITING AS A MORAL ACT Morality and spirituality is what the event focuses on. As for writing, writers do not only write everything that flows from their thinking, he must be careful. Something that anyone who writes words of any kind would do well to remember. Words have their moral consequences. The responsibility is particularly great for writers who deal with spiritual issues. Every word they write leaves its mark upon their soul and upon the souls of those who read their work. Their words may become sacraments, visible signs of an invisible grace, or they may turn to poison and ashes. It may signify the abyss or nothing at all. Writers must strive against mediocrity in one’s work, aiming always higher for lucidity of thought and beauty of expression with still being careful with the words they use. Every piece they make has an effect in this world. They are part of our moral conversation as a society. They weigh in. The creation of literature worthy not only its high artistic calling but of his stature as a creature created in the image and likeness of God.

Developmental Disorders Essay Example | Topics and Well Written Essays - 500 words

Developmental Disorders - Essay Example ired non verbal behavior and movements, diminished interest in playing and interaction with peers, lack of spontaneity and emotional reciprocity, delay or total lack in speech, repetitive use of language, behavior patterns or mannerisms and constant preoccupation with certain objects (Lord et al; Brereton and Tonge). Recent research has revealed that the cognitive ability of children with autism ranges from severely disabled to normal. They have low IQ scores and have difficulty in verbal sequencing. However, they have good immediate memory and visuo-spatial skills. The language, speech tone and modulation of these children are quite unusual and they sound mechanical and devoid of any emotions. They might use abnormal words, talk out of context or simply repeat them. They also have difficulty in understanding spoken language. Autistic children also suffer from social impairments such as disinterest in interpersonal relationships, lack of non-verbal communication with people and inability to play with other children. Doctors believe that these may change as the child grows. The genetics of autism has revealed that susceptibility to the disorder may be due to the presence of at least 3 abnormal genes. However, more research should be carried out to determine the genetic and environmental factors, if any, that may cause the disorder. Neurobiology Neurobiological evidence suggests that the brains of people with autism are underdeveloped with abnormalities observed in the brain-stem structures. Current research also points to the involvement of the cerebral cortex for onset of clinical symptoms (Hughes). The heterogeneity of the disorder has made it difficult to study the neural systems involved and hence a detailed study of the neurobiology of autism would require proper categorization of the people with the disorder in order to find out the various brain regions causing the various impairments (Lord et al). The key clinical features include narrowing of the

Rural Idyll and Social Exclusion Essay Example | Topics and Well Written Essays - 1250 words

Rural Idyll and Social Exclusion - Essay Example The images in the rural places provide the revelation of the kind of lifestyles by the people, cultures, the products and the entire environment of the rural places. The Link between Rural Idyll and Geographical Imagery The geographical imagery in the rural areas depict much about the rural people to include their productivity, economic activities, the climatic condition, weather and culture. The nature of the rural areas and the belief of being the related to poverty which consequently lead to the migration of the people t the cities intensifies social exclusion in the region. These define the bad image of the rural areas and the factor of de-motivation to involve the villagers, the poor people in the planning process of the country. The negative perception and the belief of incapability of the villages lead to social exclusion (Yarwood 12). The Concept of Rural Idyll and Social Exclusion Social exclusion involves the contemporary neglect of the rural people from the benefits and ex posing the people to disadvantages in the rural areas. This is as a result of the social class differences between the rural people and the city dwellers. The rural people are systematically blocked from rights, freedoms, opportunities and resources and these should present in order to enhance social integration between the people and the entire society. The geographical images in the rural; areas give them the classification of poor lifestyles by the urban dwellers. The exclusion of the rural people from the budgetary processes of the country will deny the society the opportunity to access the basic human wants in life (Philip and Mark 468). Rural Idyll and Low Income The negative point of view and belief leads to discrimination of the rural people. The urban elites, who are the planners and the directors of the major economic projects in the countries, look down upon the rural people with view of incapability and incompetence. The escalating rate of poverty is due to the relative low levels of affluence in the rural places, which ids contributed by the rural disadvantage posed by the development pilots in the regions. In the contemporary societies, the low levels of income in the rural areas are intensified with the need to own a car and meet the standards of the other people. This means that the rates of income are affected by the high living standards in the societies. The image of the rural areas put the villagers at the verge of poverty as their fate to access the full means of development are justified based on such measures (Carpenter, Belinda & Stuart 109). Poor or lack of services The neglect of the rural areas leads to discrimination that influences the supply of services to the people. Services to the people are determined majorly by the level of income that is usually low in these areas and therefore the services delivered are poor and of lower quality if not limited. The decline of services affects the poor and the elderly in the communities but in the rural areas it affects everybody. Poor services are directly linked with the poor access to channels and links to access these core servicers to the people. The lack of roads in the rural areas is linked with the focus to develop the urban areas neglecting the villages. The urban areas are given first priorities in everything to deal with the provision of development services and infrastructure (Yarwood 34). Rural Idyll Influences the Rate of

Discuss the concept of 'jurisdiction' in Article 1 of the European Essay

Discuss the concept of 'jurisdiction' in Article 1 of the European Convention on Human Rights - Essay Example Else , a state may control the affairs by initiating administrative or executive action, which intrudes more pervasively on the happenings of events , as by implementing its laws or through the verdicts of its courts. Jurisdiction pertains to both the internal law of each state and in the international law. The jurisdiction in international law establishes the allowable limits of a state jurisdiction in the different forms it may assume, while the jurisdiction in internal law connotes the magnitude to which, and the style in which, the state, in reality, affirms its jurisdiction. In Lotus case, the PCIJ (Permanent Court of International Justice), while briefing that international law normally allows the states â€Å"a broad initiative† of discretion in the applicability of their laws, and the jurisdiction of their courts was restricted in some cases by prohibitive rules, and it was obligatory for a state that it should not cross its limits which international law emphasises up on its jurisdiction. It may be noted that the magnitude to which the jurisdiction is a matter of limits to the exercise of authority as the subject of jurisdiction may happen not only as regard to states but also in regard to other bodies, which exert authority globally like international organisations and multinational companies1. International Jurisdictional issues happen when a state either through its court proceedings or directly try to avow its power over circumstance, property or persons, which happen or arise in abroad. If such property or persons locate in abroad, the magnitude to which the state laws are deemed to apply extra-territorially or whether the exercise of the jurisdiction engrosses any violation of the rights of other states. It is to be observed that a state’s right to assert its jurisdiction depends upon its sovereignty. In Christina 2case, Lord Macmillan held that â€Å"it is an indispensable quality of the sovereignty of a state, as of all sovereign independent nations that it should have jurisdiction over all of its properties and individuals which lie or reside within its territorial borders both in criminal and civil cases happening within these limits. Jurisdiction also includes both the privilege to exercise it within the territories of a nation’s sovereignty and an obligation to acknowledge the same right of other states. The issue or complication happens when one nation tries to punish a criminal demeanour which another nation does not consider it as an offence. There are various kinds of jurisdictions, and we can analyse the same as under: Prescriptive Jurisdiction Authority to notify rules Enforcement Jurisdiction Authority to implement regulations Legislative Jurisdiction Authority of the state to enforce obligatory laws within its province. However, there are restrictions on the â€Å"legislative dominance â€Å"of a state as if it enacts a law which in not in line with international law, then it will make i t accountable for the infringement of international law. However, a municipal court of a state has every right to give effect to its municipal law. Executive Jurisdiction The authority of a state to function within the territorial provinces of another state with prior sanction from such government. Judicial Jurisdiction The authority to municipal courts to administer cases where the foreign factor exists3. Article 1 of the European Human Rights Commission (herein after will be referred as ECHR) deals with the obligation to

Discussion board 5 - international law Essay Example | Topics and Well Written Essays - 1000 words

Discussion board 5 - international law - Essay Example There is evidence, however, that the KP has done very little in solving the world’s climate problems. Even though the treaty was negotiated in 1997, energy-related emissions had grown 24%, and that only limited financial resources had been provided by developing countries to assist them in reducing their emissions. Another criticism of the KP is based upon what Liverman (2008) calls â€Å"climate justice† (n.p.). The emissions created by developing countries make up the bulk of the total number of emissions and are more vulnerable in these countries compared to the high emissions in the developed world, especially by the U.S. and by major multinational corporations. Critics of the KP have stated that it unfairly puts the burden on the west to financially rectify global warming, when developing countries are often more to blame. Therefore, the argument that the KP would have been more effective if the U.S. and China would have signed it is weak because even if they had r atified it, there is no evidence that global emissions would have been significantly reduced. Perhaps other protocols should be used, ones that do not penalize the west so heavily and that are more effective in what they seek to accomplish. 2. Laws of war Regardless of one’s opinion regarding the Bush administration’s compliance (or lack of compliance) with the international provisions governing the use of force with respect to retaliation, the use of certain weapons, the treatment of POWs and civilians, and the use of torture, any state that has signed agreements and treaties prohibiting them should adhere to them. If the United States or any other country that is a member of the UN that has signed these treaties violate them in any way, they should be held responsible. Of course, the controversy is if the Bush administration actually did that. Members of the U.S. government, especially in the Bush years, insist that they did not. That is beyond the purview of this as signment. It depends upon one’s perspective and political viewpoints, and it depends on who you ask. The U.S. Supreme Court, in its 2006 Hamdan vs. Rumsfeld ruling, declared that military commissions for trying terrorist suspects violated both U.S. military law and the Geneva Convention (Brooks, 2006). The Bush administration held that Common Article 3 of the Geneva Convention did not apply to Al Qaeda combatants because its protections applied only to conflicts between states. They reasoned that since Al Qaeda was not a state, the Geneva Convention did not apply to them. The Supreme Court disagreed, which potentially made high-ranking Bush administration officials subject to prosecution under the federal War Crimes Act, something that did not materialize. 3. International Convention on the Prevention of the Sea by Oil This convention, also called OILPOL (http://www.internationallawhelp.com/convention_prevention_pollution_sea_oil.htm) and ratified in 1954, was the first of it s kind to prevent the pollution of the sea by oil by tankers. It prohibited the discharge of oil or oil mixture by tankers within prohibited zones. In 1969, amendments were made to OILPOL that created even more stringent requirements for operational discharges. This was done because the design of oil tankers had changed since 1954 to a â€Å"load-on-top system† (Global instruments, n.d.) OILPOL was further amended in 1971 that imposed new standards on the construction of oil tankers. It was superseded by the 1973/78 MARPOL

RFID in Business Research Paper Example | Topics and Well Written Essays - 1750 words

RFID in Business - Research Paper Example This research paper seeks to investigate and explore RFID and its application in business field. The first section of the essay seeks to illustrate and describe RFID. This will be helpful in presenting constructive and significant insight for the reader regarding the introduction and background of RFID. Other sections of the essay offer comprehensive review and analysis concerning the advantages of RFID technology in business field. The usage of RFID is traced back in the early twentieth century when Leon Theremin invented an espionage tool for the Soviet Union. This device was a passive secret listening device and is considered to be the forerunner of RFID technology (Landt, 8). The roots of radio frequency identification technology can be tracked back to World War II where the usage of radar was common in order to warn of forthcoming planes. An IFF transponder was developed in Britain which also utilized RFID technology in order to identify unidentified aircrafts. Advancements in radar and RD communication systems persisted throughout the 1950s and 1960s. Mario W. Cardullo claims to be the first person who had received a patent for RFID tag with rewritable memory in 1973. In the same year, Charles Walton obtained a patent for a passive transponder which was used to open a door without using a key (Landt, 9). Los Alamos National Laboratory had also worked on RFID systems in the 1970s. A group of scientists has developed RFID transponder embedded in a truck which was used to identify the driver. This system gained popularity in the 1980s and was installed in entire transportation network. Los Alamos also introduced the passive RFID tags to track cows. IBM engineers had developed RFID system in 1990s and had sold its patents to Intermec which has applied it in several different applications ranging from warehouse tracking to farming. The concept of low cost RFID tags on all products was experimented in late

Remarking Public Exams Essay Example | Topics and Well Written Essays - 2000 words

Remarking Public Exams - Essay Example In recent years, remarking of exam papers has come under acute scrutiny. In 2001-2002, this had been a big issue in the GCSE and A-levels examinations because the grades were very different from expectations and widely fluctuated. Questions like should the students be compensated if there is a legal action, has cropped up many times. This also resulted in some students taking a gap year. Students and parents were both disturbed by this years grading and it had not been easy for anybody. But schools were told that the variations are normal and had to be accepted1. There was an enquiry by the watchdog QCA and the question is not completely answered who and how the remarking should take place. Confusion has created a crisis. In 2001, A-level examinations saw 4,194 candidates had their grades increased by the normal procedure which rather shook the trust in the exam system. In 2002, BBC reported that A-level students can ask for re-marking. "Over 12,000 pupils across Wales have discovered they may have had their A-level papers incorrectly marked after English examination boards admitted they downgraded some results". http://news.bbc.co.uk/1/hi/wales/2268475.stm In 2002, during the crisis of remarking, The Chief Executive of the qualifications and curriculum authority gave exam boards and connected officials to come up with new guidelines as the existing guidelines proved inadequate. In 2003, exam board replaced paper marking with US designed technology to improve the speed and process. In 2005, more than 18,000 A-level and GCSE examination grades were changed after complaining. According to The Qualifications and Curriculum Authority's report, 53,600 of the 6.7 million A and AS-level entries were challenged. Of the six million GCSE, 48,422 enquiries happened and out of them 10.773 were altered. These figures relate to the five main exam boards, AQA, Edexzcel, OCR, WJEC and CCEA2. The revised grades helped many students in their university admissions. Government3 was of the opinion that regional centres of the exam boards would carry out the remaking as usual on priority because the deadline for remarking was almost over on every occasion and a fresh deadline was necessary to be authorised from the QCA. Over the recent years, there were rumours that wrong grades had been awarded and there was widespread unhappiness that lower grades caused problems during university admissions and funding possibilities which will in turn have problems on teaching and accommodation facilities etc. as a lower grade would create a continuous chain reaction, more so, when the student was sure of getting a better grade. The so-called gold standard exam has created unnecessary uncertainty which is rather unfortunate. If the exam results are significantly worse than expectation and are almost beyond belief, it becomes necessary to ask for a remarking instead of nursing a grievance that could become a psychological stumbling block. Teachers are equally mystified not knowing mostly what exactly the Board is looking for. Students are uncertain about re-sits. Some of the students who got upgraded after the review were happy, but the confusion and lack of trust in the system prevailed. Many questions were asked: Is it necessary to move away from standard based assessments Are there better ways of marking so that a remarking is not called for If remarking becomes an absolute necessity, are there better wa

Music Genre of the Blues Essay Example | Topics and Well Written Essays - 1250 words

Music Genre of the Blues - Essay Example From the discussion it is clear that dating back to the origin of different kinds of music genre, it is quite clear that they came about as a result of coordination of collection of human lifestyle and movement. Contextually, we can attribute the origin of the Blues music genre to human movement and farming and also a product of their deepest expressions. The Blues itself means being sank in melancholy or being depressed. The genre came about as a result of expression of plight and predicaments by the African-American slaves. At such times the Africans were being subjected to work in the North American Colonies Plantations. As the report declares music is influenced by climate through which it thrives. This is an implication that the Blues was also shaped by outside factors besides its human architects. Music was effected in religious activities and Africans who practiced Christianity used it to propagate their spiritual religion. As the Europeans strived towards transforming African pagans into faithful Christians, it can to their attention that these Africans were exceptionally talented in music. If you are to influence someone onto doing something then it is always better and much easier to employ what they have and like. The Europeans used the African music to spread the gospel of Christianity amongst their target population. â€Å"This "spiritual" music was the first instance of African music adapted to the social environment of the New World†¦Ã¢â‚¬ 

Baseball Essay Example | Topics and Well Written Essays - 750 words

Baseball - Essay Example Everyone wants to get out there and pitch that perfect curveball, or hit the first home run of the game. The air is rich with the scent of hotdogs as the vendors go to work feeding the masses. Young barmen and women do their best to satisfy thousands of thirsts filling endless plastic glasses with ice-cold beer. For some, a freshly baked pretzel is the way to go, plenty of salt and mustard, and a soda to wash it down. The wonderful mixture of odours in the air adds to the atmosphere and anticipation before the game. There's nothing quite like it. The stands are full of activity as everybody swarms to their seats. Not long until game time now. A hundred little boys hold on tightly to daddy's hand still not sure quite what to expect at their first ball game. They can feel the excitement building all around them and it is a new sensation. Although they may not know it they are beginning to understand the love of the game. Once full the ballpark is a magnificent picture of color and excitement. Music blares from the powerful sound system and adds to the already breathtaking atmosphere. Many fans are dressed in the shirts of their favorite teams. Others proudly wear their team's jacket, some just stick to the cap. The signs and banners are everywhere around the stadium held up high for all to see. Some of them simply display the name of a team; others send messages to the players wishing them luck in the game ahead. As the players make their way onto the park the stadium erupts with noise as so many thousands cheer, whoop and whistle for their favorite team and player. The sound is almost deafening but at the same time truly awesome. Everyone is on their feet knowing that all that stands between them and the first pitch of the game is a unifying rendition of the national anthem. Hands on hearts, the song brings everyone within the stadium together as it does every time. Even opposing fans are best of friends at this moment, proud to be American. The game starts and the crowd begins to settle down and enjoy the spectacle. The tension builds as several pitches fizz past the bat and smack into the heavily padded glove of the catcher. It's not long until the batter makes the first satisfying contact and the wonderful sound of bat on ball reverberates around the park. It is the sound that the fans love to hear, and to see the ball fly over the fence just makes it even better. Devout fans are pleased to be able to mark a home run on their scorecards, scorecards which they will no doubt show their children in years to come. The excitement of the final few innings is almost unmatched by any other game. Even after hours of play the crowd are once again on their feet yelling words of encouragement and willing their team to finish the job. Then it is over. The winner is decided and it is time to go home. As the stands gradually empty there is a feeling of satisfaction around the ballpark, even from among the supporters of the losing team. They have had their dose of the game, and nothing can take that away. Empty now, the ballpark stands and waits. It has done its job once again, providing a home away from home for the baseball fan. For now it rests, but soon its gates will open once again and the people will come. Baseball, what a

Oppressed Rights by the Oppressive Regime in Margaret Atwoods the Handmaids Tale Essay Example for Free

Oppressed Rights by the Oppressive Regime in Margaret Atwoods the Handmaids Tale Essay Margaret Atwood’s The Handmaid’s Tale delves well into the horrid nature of extreme control and immoral limitations in defining the corrupt theocratic government at large, and more specifically the effect this control has on the society’s women. In an age in which a newly emerged and merciless governmental system called the Republic of Gilead has â€Å"put life back to the middle ages,† sparked by a widespread panic of infertility, personal freedom and individuality have become unimaginably reduced (Genny 1). Handmaids selected to live in the houses of wealthy, well-respected couples go through a life entirely designed by the government for the sole purpose of bearing children. Caught between following the strict rules made for women by the Republic and breaking them in secret for the sake of her sanity, the protagonist Offred essentially but not purposefully offers close to nothing for her society’s benefit. Not allowed to read, write, speak her thoughts or even look another in the eye, the most she can offer proves to be occasional, well-monitored grocery errands and the slight possibility of providing the gift of life for an elite Commander and his Wife. Parallel to a dystopia in which Offred has been stripped of the most simplistic allowances, women in today’s various Middle Eastern societies find relatively equal difficulty in utilizing their strengths due to the severe suppression and forced structure of their daily lives. Regardless of the varying context of these two scenarios, they both present themselves problematically in light of women’s personal struggle to contribute in society—in both Atwood’s The Handmaid’s Tale and the modern Middle East, seemingly unethical yet extreme theocratic government exercises examples of such radically unformed control over its people that the exploitation and demeaning of the natural rights of women become prevalent. But on what grounds should the male citizens of the Republic of Gilead and those in today’s foreign communities be granted more liberation and opportunity while the women are held more captive of their own independence? As Offred finds herself trapped in such an unreasonably restrained living situation, she instinctively recognizes the current lack of available free will because she once knew what freedom looked and felt like. For example, in opposition of her training as a handmaid with the Aunts, she cannot help but wander her ind back to the pre-Republic days â€Å"thousands of years before,† when she and fellow females could actually go to school and watch â€Å"movies of the rest of the world† that even included â€Å"dancing[,] singing, ceremonial masks, [and music],† clearly taking place in a land where â€Å"people†¦were happy† (Atwood 118). Offred as well as other handmaids in her place inevitably suffer within their reality by trying to maintain a grasp on the memories of such privileges they once took for granted, such as real television to promote quality education. Instead of living the naturally liberal life of opportunity that was once available to Offred and existed in her home and school life, such a vision has been taken away by the government and exists now only in her memory, as the Aunts present to her and the other potential handmaids a government-approved film with â€Å"the title and [few] names blacked out†¦with a crayon so [they] couldn’t read them†Ã¢â‚¬â€another example of a ludicrous constraint, reading, that could have instilled fruitful possibilities in the mind of a woman (Atwood 119). In addition, as if the recollection of accredited education and other past events were not enough a cause of longing, Offred also recalls the fearless, empowering spirits of her late loved ones—particularly her mother whom she spots in the film, â€Å"wearing the kind of outfit Aunt Lydia told [the handmaids] was typical of Unwomen in those days† while â€Å"smiling, laughing†¦and raising [her] fists in the air† (Atwood 119). To witness such a wild and free spirit in action, that once was allowed for women but has been officially banned by the radical Christian followings of the Republic of Gilead, undoubtedly sparks a deep temptation within handmaids to rebel against this authority inflicting such â€Å"unacceptable losses of intellectual liberty†; however, such a temptation proves to be a challenge to pursue for some women today (Tolan 1). While the initial teachings of Islam attempted to improve living conditions for Muslim women by granting them some of the same rights as men in the seventh century, women become incapable of endorsing these rights when their society attempts to enforce the â€Å"laws† of the Islamic religion, described by the Columbia University professors who wrote At the Crossroads of the World: Women in the Middle East: Today, many Muslim women do not have the opportunity to enjoy rights once considered theirs by their religion. Women may be unaware of their rights or live in societies where these rights have been misinterpreted or misrepresented by individuals in power (be it the state, culture, or family). In Muslim countries around the world, there is a fundamental difference between what is prescribed by religious texts and what is actually practiced, a gulf between the ideal and the real (Esposito 1998, xiii). Often, the purportedly ‘religiously grounded’ restrictions placed on women within certain societies have little or nothing to do with the teachings of Islam. More often they are a function of socioeconomic and political factors. Recent examples of such restrictions included Taliban-controlled Afghanistan, which prohibited women from receiving medical attention from males and placed other restrictions on their movement in public (Revolutionary Association of the Women in Afghanistan)(Crocco, Pervez, and Katz 110). At most, these women are granted with the illusion that they possess legitimate freedoms, when in actuality their government prohibits this execution with the false justification that it simply conforms to the Islamic religion. The handmaids and all women alike governed by the Republic of Gilead correspondingly must follow the rules of the regime that claims to be operating in the name of the Christian faith in an attempt to validate its restrictive essence. Thus, no question exists as to how Offred becomes â€Å"increasingly reckless with her actions and behaviors,† or to why in the end â€Å"there is the strong possibility that her recklessness has cost her her life† (Genny 1). Most emphatically does Offred’s situation come off as unjust when she finally experiences a small taste of the natural freedom she once had but still deserves. Because it is obviously an â€Å"oasis of the forbidden,† she has to force herself to â€Å"hold†¦absolutely rigid† when the Commander invites her into his off-limits personal turf to play a game of Scrabble, something harmless, yet banned. Despite â€Å"[t]he fact that [she’s] terrified,† Offred still recognizes that â€Å"this is freedom[;] an eyeblink of it,† as if â€Å"he were offering her drugs† (Atwood 138-139). While Atwood implies in her novel that â€Å"feminist utopianism cannot avoid the taint of totalitarianism,† she employs the concept of defiance in that Offred can nourish her natural tendencies to actually enjoy herself through breaking the rules (Tolan 30). Similarly for the women in Iraq, the Ba’ath Party that emerged in 1963 sought provisions for women’s equality, including the liberties of education and employment; however, outside the major urban center of Baghdad, â€Å"the society still relegated Iraqi women to a very inferior position vis-a-vis men† (Brown and Romano 1). To maintain two adjacent communities with such contrasting ways of governing women is arguably contradicting and therefore, a cause for concern. Ultimately, women have simplistically natural rights that ought not to be rendered in the least, especially by illegitimate theocratic governments. Under no circumstances are the rights to thought, decision, reading, and writing, among many others, capable of being outlawed justifiably, regardless of gender. With such liberties, women carry great potential in contributing to society, despite the possibility of infertility or radically religious devotion—and in a lot of cases, that contribution can be imperative. Today in Iraq, a woman cannot own private property or hold any status, while forced to give up her education and marry a stranger. However, women still make up 65% percent of the population, and make up 70% of the agricultural workforce (Al-Jawaheri and Harris). Though they continue to fight for the equal rights and treatment they deserve while accepting their low circumstances, the crucial importance of granting women this moral blessing remains strong.

Relevance of Lead Apron in Medical Imaging Profession

Relevance of Lead Apron in Medical Imaging Profession Introduction Lead aprons are available in the healthcare facilities to provide protection from unnecessary exposure of X-radiation to the patients and workers during radiology procedures usually done for diagnostic purposes. Body is shielded by the protective garment called lead apron from the harmful radiation during the medical imaging. Lead apron is found to be effective in protecting from radiation exposure only when it is worn properly. It is used in a safe and properly inspected environment (Lead Apron Policy, 2012). Protective aprons of 0.25mm lead are worn, while performing fluoroscopy whose body is exposed to 5mR/hr or more. Individuals expected to wear lead aprons or similar radiation protection instruments must inspect these instruments visually for any signs of damage before using them (Lead Apron Policy; California code of regulations, 2012). Principles of Lead Apron Advantages of lead apron It is observed to be effective and appropriate in protecting 95 percent of 80 kVp X-rays. As lead apron causes pain and stress to the back muscles back strain is avoided by wearing a skirt apron around the abdomen. In performing fluoroscopic procedures, wearing lead apron of lead equivalence 0.25mm to 0.5mm is found to decrease scattered X-rays by 95 percent. A thyroid collar is used along with lead apron and it is not required in the case of imaging patients. Every occupation worker exposed to fluoroscopic units higher than 5mrem/hr should wear lead apron. The dose rates that are higher than 5mrem/hr are measured within six feet of the table and it includes the place occupied by fluoroscopist (Lead Apron Policy, 2012). Disadvantages of lead apron Lead apron is not sufficient for protecting 111In or 131I. No shielding is provided for the patients by the lead apron for 137Cs or 131I therapy. In these patients, heavy portable shields are available. Shields are provided for brachytherapy patients in the radiation oncology department. Shields for radioactive iodine therapy patients are provided by health physics department (Lead Apron Policy, 2012). Inventory policy and lead apron inspection According to the joint commission standards, annual inspections have to be performed on the medical equipment by the healthcare organizations. Lead apron inspection and inventory are performed by Stanford hospital Clinics, Lucile Packard Children’s hospital and VA Palo Alto Healthcare system. Some of the recommendations in the apron inspection policy are looking for sagging and deformities or any visible damage, performing annual tactile and visual inspection and holes and cracks are identified by radiography and fluoroscopy. It is important to use manual settings and low technique factors during fluoroscopic examination. It is not recommended to use automatic brightness control as it will drive up the high voltage and tube current, which might result in exposure of unnecessary radiation to the operator and the wear (Lead Apron Policy, 2012). Lead apron is discarded, if the inspection reveals that there is a defect larger than 15 sq. mm on the apron parts shielding an organ or if there is any defect larger than 670 sq. mm along the seam or in the back of the apron and in thyroid shields with defects larger than 11 sq. mm (Lead Apron Policy, 2012). How can the affected technical personnel be protected from the radiation? It is not necessary for the technical personnel to stay closer to the patient in the case of radiography, general computerized tomography and mammography. Staying distant from the patient will prevent the personnel to receive the scattered X-rays from the patient. Structural shielding can also be placed in between the patient and the personnel to avoid the X-rays reaching the personnel. When the personnel are closer to the patient in fluoroscopic examinations as well as in image guided interventions, distance and structural shield will not be able to stop the scattering of the X-rays. In such cases, protective clothing like aprons, spectacles, table- mounted protective curtains, ceiling suspended protective screens and thyroid shields have to be used by the personnel (JL Heron et al., 2010). Based on the lead equivalence and X-ray energy, an apron will terminate 90 percent or more of the incident scattered radiation. The protective aprons are available in various thicknesses and shapes starting from front-only apron to a full coat. The front-only apron will be effective, if the person wearing it is facing the source of the scattered radiation (JL Heron et al., 2010). Radiological workloads differ for various specialities. The concerned protective tools required by a particular department are specified by a radiation protection expert or a medical physicist. The person with high workload in the cardiac laboratory must utilize all the protective tools, while a person in the orthopedic suite might require a front-only apron. If the person is working closer to the patient during imaging and wears an apron, a dosimeter that is fixed under the apron will estimate exposure of rays to the shielded portion and will not properly estimate the exposure of organs and tissues present outside the apron. Two dosimeters fixed inside and outside of the apron will give a good estimate of the effective dose to be used (JL Heron et al., 2010). How far are the lead aprons protective against ionizing radiation? Research studies were done to analyze the qualitative and quantitative aspects of lead aprons with the help of various methods. Eighty five lead aprons were collected from various departments in the hospital and from the district polyclinics where radiation exposure was present. They were collected and brought to the radiology clinic of the hospital to assess their protective nature. Aprons were identified based on the number of years they were used by the personnel, the units from where they have been obtained, number of personnel by whom they were worn, the model, the material by which they are made of and the thickness of lead in the apron (O Oyar and A Kislalioglu, 2012). X-rays were delivered such that 35X35 cm wide area of the lead apron is exposed to the radiation. There was 110cm distance between tube focus and lead apron. The images on the plates exposed on the back of the apron are transferred to films and these films are later evaluated with the help of scratches, cracks, rips and defects that might be present on the lead aprons (O Oyar and A Kislalioglu, 2012). As per the standard method, holes greater than 2mm diameter and cracks longer than 4mm were considered as destruction criteria. The aprons exposed with the same criteria were allotted for dosimeter testing by the ratio of ray absorption. The absorption features were assessed using two tests such as scattering X-rays on the apron directly and indirectly. In both direct and indirect methods, same parameters were used for estimating the radiation by fixing the dosimeters in the front as well as at the back of apron. The doses were evaluated and the absorptions were calculated. The base for apron measurements, ten protective aprons with radiation permeability and various lead thicknesses, Turkish standards institution documents approved quality and durability were chosen. Aprons that were not used before were used as controls. The analyzed aprons were measured individually and the results were noted down (O Oyar and A Kislalioglu, 2012). The results have shown that lead is the material used for radiation protection. Among double-sided lead aprons, skirt-vest lead aprons and frontal protection lead aprons, the frontal protection apron is mostly used. Evaluating the cleanliness of the aprons, 23 were clean and the remaining were either little or too dirty. No significant association was observed between the apron destruction criteria and apron cleaning methods. Evaluating the overall condition of the apron, 45 aprons were in good condition and the remaining was either slightly or extremely worn out (O Oyar and A Kislalioglu, 2012). Highest radiation permeability was observed in extremely worn out aprons and in aprons that were in decent condition. The apron that was worn out very little is least permeable compared to the extremely worn out and those in good condition. Among 58 aprons, 26 were destroyed due to cracks, 14 due to tears and holes, and 18 due to tears. In all these aprons, radiation permeability was more than normal. No significant relationship was observed between radiation permeability and internal structural features of protective lead aprons or total number of apron users. Destruction criteria were significantly associated with apron models. Frontal protection lead apron model was destroyed most often (O Oyar and A Kislalioglu, 2012). The exposure dose was analyzed as 996.1 micro grays on average. For 0.25mm lead aprons, the exposure dose was 51.59 micro grays on average. For 0.5mm lead aprons, exposure dose was 9.891 micrograys on average. Among the indirect measurements, scattered radiation value measured at the distance of 50cm was 2.1 R/h. The indirect radiation measured for 0.25mm lead equivalent apron was evaluated as 1.85 micro grays and that for 0.5mm lead apron was evaluated as 1 microgray (O Oyar and A Kislalioglu, 2012). Some folds and sags were observed on the protective layers of the aprons. Significant radiation permeability difference was not observed between folded aprons and non-folded aprons. The protected dose was measured as 60.20+/-22.96 micro grays for unfolded 0.5mm lead equivalent aprons. The protected dose was 50.36+/- 22.96 micro grays for folded 0.5mm aprons, 50.36+/- 22.96 micro grays for 0.25mm lead equivalent aprons. For folded 0.25mm aprons, the dose was evaluated as 46+/-19.05 micrograys (O Oyar and A Kislalioglu, 2012). Discussion The aprons that were used for protecting against scattered ionizing radiation are made using lead embedded in rubber fabric, which is the mixture of lead-rubber or lead-vinyl. These aprons possess the thickness of 0.25mm to 0.5mm. They are costly and are of great importance when used and stored properly. It is an expert view that these aprons are not often preserved and taken care of, and they are folded carelessly, which could be reasons for them to lose protective ability. The research study first done in Turkey by Oyar and Kislalioglu in a quality certified hospital with a control standard and the measurements were taken for quantitative and qualitative radiation exposure values from the protective lead aprons (O Oyar and A Kislalioglu, 2012). It is estimated that 0.5mm thick lead aprons will be able to absorb higher than 90 percent of irradiation at the dose of 150kVp. The similar apron must be able to absorb higher than 99 percent of the irradiation dose at 70kVp (Radiation issue notes, 2008). In some of the studies on absorption ratio of protective aprons, research has revealed that either indirect or direct X-ray absorption ratio of aprons must be measured separately (Christodoulou EG, 2003; Muir S, 2005). Though the actual purpose of lead apron is to protect against indirect X-radiation, in the study done by Oyar and Kislalioglu, the results from direct radiation exposure measurements might be more beneficial in the evaluations due to wider spectrum width. Direct measurements were accepted to provide better results from the evaluations of ray absorption by the lead aprons. If lead aprons are not stored properly, they will lose the protecting quality and radiation protection ability is reduced for that apron gradually. The storage racks for lead aprons are available in various styles and configurations to fulfill the necessities of the medical facility (Universal medical, 2014). Medical professionals interested to wear lead aprons or other radiation protection instruments must have their protective garments checked well for any damages like rips and tears, cracks in the lead lining and sagging lead before their use. Proper lead apron storage will extend the apron life by preventing the lead lining damage and the external fabric damage. Lead aprons have to be hung by the apron hangers instead of folding them. Damages can result even if the apron storage is incorrect. Organizing the aprons properly will make the tracking process and the State or Joint commission inspection easier. Inspection of aprons will improve their organization (Universal medical, 2014). Usually, it is a common practice to place half apron at the back of the patient during the erect chest radiograph to protect the patient from radiation dose from tube leakage and room scatter. Most of the back scatter from the patient is a part of the internal scatter that might affect gonads and other tissues. Half apron will have least effect from patient dose and they make the patients to realize that precautions taken will protect them from unnecessary exposure (Lead garments (Felmlee JP et al., 1991). Use of lead shield is made mandatory for gonadal protection in most of the X-ray departments. If the gonads are present nearer the primary X-ray beam, gonadal shielding is very much necessary. Even if the X-ray field is not near the gonads, gonadal shield is given as the deterrent for the pediatric patients. According to the national recommendations associated with shielding of patients from radiation exposure during imaging, lead aprons were not significantly reducing radiation dose. Dental radiation policies indicate that implementing all the routine precautions will not demand the use of lead aprons on the patient. Later, lead aprons were considered as reducing the radiation dose, from several diagnostic X-ray procedures, to the reproductive organs. Radiation can cause germ cell mutations which might be carried to the next generations. Lead aprons have a precautionary role in reducing the radiation dose (Felmlee JP et al., 1991). The protective clothing worn by the radiographers consists of lead and other metals like tungsten, barium, tin and antimony. The clothing will help in shielding the personnel from radiation. The metals in the radiation protective clothing are equivalently mixed with polyvinyl chloride or synthetic rubber. Sheets of nylon fabric coated with urethane are placed against the side of lead impregnated rubber in between the two and five sheets of metal-impregnated rubber or PVC. These materials are cut as a pattern and sewn to create a protective garment. The manufacturers of these garments alter the sheet number, metal percentage, rubber or PVC grade and the metal mixture affecting the durability, weight, flexibility and radiation absorption efficiency (Felmlee JP et al., 1991). Normally, lead apron is not used for the patients undergoing medical procedures associated with radiation as the area of interest will not be protected. Lead aprons are mostly recommended for those who are exposed to the radiation by being in their occupation. If the apron is worn between the direct X-ray beam and the patient, then 90 percent of the rays are prevented from entering the patient’s body. Therefore, it is not practical for putting apron on the body part that is of interest to the physician (Felmlee JP et al., 1991). As per the standards put forward by the Joint Commission, healthcare organizations have to perform inspections on the medical instrumentation along with the lead aprons. Health department of State also should have a regulation for inspecting the lead aprons. Titanium is used as the shielding material in the titanium aprons. Other materials used in the aprons are barium and bismuth. The shielding properties of the material can be assessed by their mass coefficient and linear attenuation coefficient. Mass attenuation coefficient for the elements is found by physical reference data website of National institute of standards and technology (Felmlee JP et al., 1991). Conclusion As the X-ray imaging is being used continuously all through the world, this technology has created new challenges for occupational protection for the medical staff from radiation. In many of the X-ray procedures, it is necessary for the medical staff to stay closer to the patients, while performing the imaging. Therefore, there is potential for the staff to get exposed to the radiation and it has become extremely important for them to implement certain restrictions to prevent themselves from radiation exposure. Lead aprons decrease the radiation dose to the gonads from various diagnostic X-ray procedures. Radiation can cause mutations in the reproductive cells, which might be transferred to the future generations. Protective clothing worn by the radiographers consists of lead and other metals, like tungsten, barium, tin and antimony. These metals are mixed with polyvinylchloride to create a protective garment. The number of sheets, metal percentage, rubber grade and metal mixture in different ratios will show impact on the flexibility, durability, radiation absorption, weight and efficiency of the protection sheets. Lead aprons are highly effective in absorbing diagnostic X-rays to the body parts shielded by the apron. The effectiveness is energy dependent and averages to about 90 to 95 percent. Irrespective of whether the radiation personnel have worn the lead apron or not, the exposure allowed on the body is ruled by exposure limits. Apart from the lead aprons, mobile shielding is also helpful in protecting the body from radiation. References [1] Christodoulou EG, Goodsitt MM, Larson SC, Darner KL, Satti J, Chan HP. Evaluation of the  transmitted exposure through lead equiv aprons used in a radiology department, including the  contribution from backscatter. Med Phys 2003; 30:1033–1038. [2] Felmlee JP, McGough PF, Morin RL, Classic KL. Hand dose measurements in interventional  radiology. Health Phys 1991; 60(2):265-267. Retrieved from  http://hps.org/publicinformation/ate/faqs/leadgarmentsfaq.html# [3] John Le Heron, Renato Padovani, Ian Smith, Renate Czarwinski. Radiation Protection of  Medical Staff. European journal of Radiology. 2010; 76:20-23. [4] Kevin Jaquith. 5 reasons why you should use lead apron storage racks. Universal Medical.  2014. Retrieved from http://blog.universalmedicalinc.com/5-reasons-why-you-should-use- lead-apron-storage-racks/ [5] Lead Apron policy. Radiation protection guidance for hospital staff. Prepared for Stanford  hospital and Clinics, Lucile Packard children’s hospital and Veterans affairs Palo Alto Health  care system 2010. [6] Muir S, McLeod R, Dove R. Light-weight lead apronslight on weight, protection or  labelling accuracy? Australas Phys Eng Sci Med 2005; 28:128–130. [7] Orhan Oyar, Arzu Kislalioglu. How protective are the lead aprons we use against ionizing  radiation? Diagn Interv Radiol. 2012; 18:147-152. [8] Proper selection, care, quality control and disposal of lead aprons. Radiation issue notes  2008.

Explain and describe what a limiting factor is

Explain and describe what a limiting factor is Limiting factor is any factor that restricts a company or an organisations activities. In simple words, a limiting factor is the factor which is limited or not freely available to the company. Limiting factors in an organisation can be labour time, raw material, machine hours or space. For example, when sales demand excess the productivity capacity, the company do not have enough resources to produce the product, the scarce resource will be the factor that restricts the companys activities. The production constraints can be removing and additional resources can be acquired when the scarce resources are existed. Hence, the scarce resources should be identified to make sure the company has enough resources to produce their products as many as their wish. By using limiting factor, we can maximize the profit when obtained the greatest possible contribution to profit each time. Example1: A B C Contribution per unit of output RM 24 RM 20 RM 12 Machine hours required per unit of output 6 hours 2 hours 1 hours Estimated sales demand 3,000 units 3,000 units 3,000 units Required machine hours 18,000 hours 6,000 hours 3,000 hours The machine hour is limited to 18,000 hours for the period because of the breakdown of one machine. Consider Example 1. From the example 1, we know that the company required total 27,000 machine hours to produce the total sales demand of the product A, B and C that they estimated. However, the company only has 18,000 machine hours for the period because of the breakdown of one machine. In this situation, companys activities are limited in the available of machine hours. When we looking at the available information, we will think that the company should produce the product A first since the contribution per profit for product A is the highest but this assumption can be wrong. This is because produce a product A required 6 machine hours, whereas product B required 2 machine hours and product C required 1 machine hours only. The company can concentrates on producing 3,000 units of product B and C respectively and still have machine hours left to produce product A. In other words, if the company only concentrates on produce the product A, there will no machine hours left to the company to produce B and C. In order to maximize the companys profit, we should use limiting factor to calculate the greatest possible contribution per profit for each product and rank profitability of the product to obtain the optimum production plan. (b) Explain the techniques that have been developed to assist in business decision- making when single or multiple limiting factors are encountered (16 marks) Single limiting factor- Limiting factor analysis When single limiting factor are encountered, we have to use limiting factor analysis to help companies to identify the scarce resources and maximize profit by using the best combination of available resource. In limiting factor analysis, we should identify the bottleneck resources first. Secondly, we should calculate the contribution per unit for each product. Next, we should calculate the contribution per unit of the bottleneck resource for each product. After we get the contribution per unit of bottleneck resource, we can rank the products of the contribution per unit of bottleneck resource. Finally, we can allocate the resources from the highest contribution per profit to the lowest contribution per profit by the ranking. By doing so, we can obtained the greatest possible profit when resources are limited by single limiting factor. Example 2: X Y Machine hours per units 3 hours 4 hours Sales demand 2,000 units 3000 units RM RM Selling price 32 50 Less : Direct Material 10 20 Direct Labour 5 8 Variable Overhead 5 8 20 36 Contribution 12 14 The supply of materials for the period is unlimited, but the machine hours are limited to 15,000 hours. In order to maximize the profit, we should using limiting factor analysis to solve the problem when there is only one limiting factor. Step 1: Identify the bottleneck resource. At sales demand level: Sales demand Machine hours per unit Total machine hours X 2,000 units 3 hours 6,000 hours Y 3,000 units 4 hours 12,000 hours 18,000 hours Thus, machine hours are the limiting factor. Step 2: Calculate the contribution per unit for each product. The contribution has been given at the above. X Y Contribution per unit RM 12 RM 14 Step 3: Calculate the contribution per unit of the bottleneck resource for each product. To calculate the contribution per unit of the bottleneck resource for each product, the formulae is: Contribution per units of the machine hours = Contribution Machine hours Product X = RM 12 3 hours = RM 4.00 Product Y = RM 14 4 hours = RM 3.50 Step 4: Rank the products from the highest contribution per machine hour to lowest contribution per machine hour. Production should be concentrated on product X first, up to maximum sales available, then product Y. Step 5: Finally, allocate the available resources using that ranking that we decided at step 4 and calculate the maximum contribution. Production plan Units produced Machine hours per unit Total machine hours Balance of machine hours 15,000 hours Product X 2,000 units 3 hours 6,000 hours 9,000 hours Product Y 2,250 units 4 hours 9,000 hours So, the maximum contribution is as follow: RM Product X ( 2,000 units x RM 12) 24,000 Product Y (2,250 units x RM 14) 31,500 55,500 Multiple limiting factors- Linear programming We can use limiting factor analysis when there is one limiting factor. However, when there is more than one of scare resources which restricts organisations activities, we can use linear programming to solve the problem. Firstly, we must defined the variances when we using linear programming. After this, we can define and formulate the objective. Thirdly, we can formulate the constraints to formulating the problem. Next, we must draw a graph to identify the feasible region and we can get the optimum production plan from the graph. Finally, we can solve the problem and get the maximum contribution by doing so. Example 3: A B Contribution per unit RM 20 RM 10 Machine hours per unit 6 hours 3 hours Kilos per unit 4 kilos 8 kilos Maximum available : Machine hours = 18,000 hours Kilos = 24,000 kilos What should be the production plan? To answer the example 3, we should use linear programming to get the optimum production plan because there is two or more of scarce resources. Step 1: Define the variances Let x = the number of units of the product A. y = the number of units of the product B. Step 2: Define and formulate the objective function. The objective is to maximize the contribution C, given by: Maximum contribution = 20 x + 10 y Step 3: formulate the constraints. The limitations here are machine hours and kilos. For the machine hours, product A required 6 hours and product B required 3 hours machine hours. So, total machine hours required = 6 x + 3 y For the kilos, product A required 4 kilos and product B required 8 kilos. So, total kilos required = 4 x + 8 y Constraints Utilised Available Machine hours 6 x + 3 y Ë‚ 18,000 Kilos 4 x + 8 y Ë‚ 24,000 Step 4: Draw a graph and identify a feasible region. For the equation 6 x + 3 y = 18,000 machine hours When x = 0, y = 18,000/ 3 = 6,000 When y = 0, x = 18,000/ 6 = 3,000 Draw a straight line between the point (0, 6000) and (3000, 0) on the graph to represent the line for machine hours constraint. For the equation 4 x + 8 y = 24,000 kilos When x = 0, y = 24,000/ 8 = 3,000 When y = 0, x = 24,000/ 4 = 6,000 Draw a straight line between the point (0, 3000) and (6000, 0) on the graph to represent the line for kilos constraint. The constraints can be show as below: The original constraints were Step 5: Determine the optimal solution Calculate the contribution earned at each point P, Q and R Point P = RM 20 (0) + RM 10 (3,000) = RM 30,000 Point Q = RM 20 (2,000) + RM10 (2,000) = RM 60,000 Point R = RM 20 (1,500) + RM10 (0) = RM 30,000 Point Q gives the maximum contribution. Step 6: Answer the question The optimal point is at x = 2,000 and y = 2,000. This gives a maximum contribution of C = (20 x 2,000) + (10 x 2,000) = RM60, 000 (c) Explain the management idea known as throughput accounting. State and justify your opinion on whether or not throughput accounting and limiting factors are the same thing. (18 marks) To reduce companys cost and improves the profitability, every companys managers are using cost accounting to help them on decision-making. Theory of constraints (TOC) or Throughput accounting (TA) is another method for decision making others than Standard Based Costing, Activity Based Costing and Marginal Costing. TOC/TA is new management accounting approach based on factors identification when constraints are restricts companies to achieving their goals and hence reduces companys profits. Throughput accounting is used when there are only few constraints, normally just one. The constraint can be a resource, company policy or management mindset. According to Goldratts ideas, TOC is forecasting on a limit capacity at certain critical points in any production plan. TOC can maximise organisations profit by increases the speed of producing through an organisation to eliminating bottlenecks. Additionally, throughput accounting is not costing because it does not allocate all expenses (variable and fixed expenses, including overheads) to the products and services. Thus, throughput accounting helps managers to get better management decision in order to improve organisations profits by three measurements. They are: Throughput (T) is the rate that company produces goal units. When the goal units are money, throughput is net sales (S) less total variable costs (TVC), usually is cost of raw materials ( T = S TVC ). However, T exists when there is only one product or service sold. Besides, finished goods of inventory in a warehouse are not count because it has not yet sold. Operating expenses (OE) is all others expenses except the total variables cost that used to calculate the throughput. Basically, OE is total cost to operating the production system. Fixed or partially fixed costs no difference in throughput accounting. On the contrary, there only have either total variable cost or operating expenses in throughput accounting. Examples for OE include maintenance, utilities, rental, etc. Investment (I) is total amount of money that invest in a new system to enhance its ability to improve the capacity, for examples machinery, inventory, building, and other assets and liabilities. Therefore, throughput accounting use difference formulas to make difference types of accounting decisions by combined the throughput, total variable costs and operating expenses: Net profit  (NP) = Throughput Operating Expense = T-OE Return on investment  (ROI) = Net profit / Investment = NP/I Productivity  (P) = Throughput / Operating expense = T/OE Investment turns  (IT) = Throughput / Investment = T/I We can use the above formulas when making a decision that related to changes in revenue, expenses or investments to get the right decision, which must generate a positive answer from one out of three questions below: Does it increase throughput? Does it reduce operating expense? Does it improve the return on investment? Finally, there are five steps in the TOC to help managers maximize the throughput which causes them to achieve organisations goals. The five steps are as follows: Identify the system constraints. There is an internal constraint? For example, in production, engineering or planning. There is an external constraint? For example, in the market. The constraints a resource or a policy? Decide how to maximise the output from the constraint. Prepare all other activities subject to this decision. While Non-constraints need to be subject to constraints. Consider the appropriate level of resources once the resource constraint has been identified. Therefore, the capacity constraints can be improved. Enhance the systems constraints. Once the constraint has been corrected, return to Step 1 to determine the next most serious constraints and duplication. In my opinion, throughput accounting and limiting factor is not the same thing but there are similarities and differences in between throughput accounting and limiting factor. For example, throughput accounting and limiting factor are using to assist companies to identify bottleneck resources instead to maximize companies profits. However, throughput accounting is used when there are very few constraints; often just one but limiting factor is used when there are one or more than one constraints. Besides, limiting factor is focus on working to obtain greatest contributions while throughput accounting is focus on the premise that the limited capacity in some critical point of any production plan. In addition, limiting factor maximise the organisations profit by using the best combination of available resources but throughput accounting is maximise the profit by increase the producing speed through organisation to eliminate bottlenecks. Throughput accounting calculates the products throughput as the selling price minus all variable costs. Variable costs or in another words cost of materials in throughout accounting included direct material costs only, labour and overhead costs are fixed and categories to total factory costs. In contrast, limiting factor calculated by sales price minus variable costs to get the contribution but variable costs in limiting factor are including the labour and overhead costs, this is difference from throughput accounting.

The Epic Poem, Beowulf - Beowulf and Heroic Virtues :: Epic of Beowulf Essay

Beowulf and Heroic Virtues      Ã‚   Although the main character in Beowulf is Beowulf himself, I believe that the single section which most concisely illustrates the heroic values in this poem occurs on pages 61 through 64 of the text, and is illustrated not by Beowulf's actions, but by Wiglaf's. Although Wiglaf is by nationality Swedish, he identifies himself as Beowulf's kinsman when he says "I did begin to help my kinsman." (Chickering 64)    Wiglaf, in coming to Beowulf's aid in the fight against the dragon, typifies several important heroic virtues. The most obvious of these is the importance of the relationship between lord and thane. In trying to persuade the other thanes to assist Beowulf, Wiglaf says, "Now the day has come that our liege lord has need of the strength of good fighters. Let us go to him, help our war-chief while the grime terrible fire persists." (Chickering 61) In stating this, Wiglaf reminds the other thanes of the necessity of holding up their end of the bargain in the lord-thane relationship. Beowulf is a good lord, who protects his thanes and dispenses treasure to them, and it is their turn to support him in battle in his time of need.    When Wiglaf comes to aid Beowulf against the dragon, he also illustrates the importance of the kinship bond. Beowulf states that "Fate has swept away all my kinsmen" immediately before he dies. (Chickering 63) As one of Beowulf's last surviving kinsmen, Wiglaf's aid would be especially valuable to Beowulf. As the editors of The Norton Anthology of English Literature point out in the introduction to Beowulf in their introduction to this text, relationships between kinsmen were extremely important to this society. (Introduction 23)    Wiglaf also exemplifies the heroic virtue of courage. He give no thought to his own safety or to the odds against him when he fights the dragon, but goes to help his thane and kinsman. In the fight he conducts himself courageously; the author of the poem says that, in attacking the dragon, "he took no heed for that head" -- that is, the dragon's head, which breathed fire -- but that "that hand of the brave man was burned as he helped his kinsman." (Chickering 62).    Finally, Wiglaf's action demonstrates the heroic virtue of living up to a promise made. "I remember that time we drank mead, when we promised our lord in the beer-hall -- him who gave us these rings -- that we would repay him for the war-arms if a need like this befell him," says Wiglaf of an earlier promise made by the thanes. The Epic Poem, Beowulf - Beowulf and Heroic Virtues :: Epic of Beowulf Essay Beowulf and Heroic Virtues      Ã‚   Although the main character in Beowulf is Beowulf himself, I believe that the single section which most concisely illustrates the heroic values in this poem occurs on pages 61 through 64 of the text, and is illustrated not by Beowulf's actions, but by Wiglaf's. Although Wiglaf is by nationality Swedish, he identifies himself as Beowulf's kinsman when he says "I did begin to help my kinsman." (Chickering 64)    Wiglaf, in coming to Beowulf's aid in the fight against the dragon, typifies several important heroic virtues. The most obvious of these is the importance of the relationship between lord and thane. In trying to persuade the other thanes to assist Beowulf, Wiglaf says, "Now the day has come that our liege lord has need of the strength of good fighters. Let us go to him, help our war-chief while the grime terrible fire persists." (Chickering 61) In stating this, Wiglaf reminds the other thanes of the necessity of holding up their end of the bargain in the lord-thane relationship. Beowulf is a good lord, who protects his thanes and dispenses treasure to them, and it is their turn to support him in battle in his time of need.    When Wiglaf comes to aid Beowulf against the dragon, he also illustrates the importance of the kinship bond. Beowulf states that "Fate has swept away all my kinsmen" immediately before he dies. (Chickering 63) As one of Beowulf's last surviving kinsmen, Wiglaf's aid would be especially valuable to Beowulf. As the editors of The Norton Anthology of English Literature point out in the introduction to Beowulf in their introduction to this text, relationships between kinsmen were extremely important to this society. (Introduction 23)    Wiglaf also exemplifies the heroic virtue of courage. He give no thought to his own safety or to the odds against him when he fights the dragon, but goes to help his thane and kinsman. In the fight he conducts himself courageously; the author of the poem says that, in attacking the dragon, "he took no heed for that head" -- that is, the dragon's head, which breathed fire -- but that "that hand of the brave man was burned as he helped his kinsman." (Chickering 62).    Finally, Wiglaf's action demonstrates the heroic virtue of living up to a promise made. "I remember that time we drank mead, when we promised our lord in the beer-hall -- him who gave us these rings -- that we would repay him for the war-arms if a need like this befell him," says Wiglaf of an earlier promise made by the thanes.

Communism In The Soviet Union And Why It Failed Essay -- Communism Essa

Communism in the Soviet Union and Why it Failed Communism is defined as "a system of political and economic organization in which property is owned by the community and all citizens share in the enjoyment of the common wealth, more or less according to their need." In 1917 the rise of power in the Marxist-inspired Bolsheviks in Russia along with the consolidation of power by Vladimir Lenin and Joseph Stalin, the word communism came to mean a totalitarian system controlled by a single political party. This came to justify that the means of production is controlled and the wealth is distributed with the goal of producing a classless or possibly a stateless society. The ideological meaning of communism arose in 1848 with the publication of the Communist Manifesto by Karl Marx and Friedrich Engels. They believed that communism is inevitable and is an outcome of the historical process. They believed that the "struggle between an exploiting class, the capatalists at present age, and an exploited class, the workers, would enter a crucial stage in the period of capitalism where industrialization occurs and that the effects of industrialization is to heighten and intensify the internal contradictions in capitalism." To put it bluntly they believed that the ownership of industry would be in fewer and fewer hands where the workers would plunge into a state of ever-increasing misery. These impoverished workers grow in numbers and organize themselves into a political party which would lead a revolution in which they dispose of the capitalists. The proletariat would establish a society governed by a " dictatorship of the proletariat" based on communal ownership of the wealth. According to Marx this phase of human society is referred to as socialism. Communism is the final transcendence of this revolution in which there is a break up and elimination of the state and no class division. That is the primary reason that it was called the Union of Soviet Socialist Republics. In 1991 the Soviet Union collapsed. What was the problem with this system of government, if this is a workers paradise what happened ? What did the Soviet Union do wrong to cause a breakdown of their ideal system ? In this paper I will explore the rise of the Soviet power and causes of the 1991 breakup. The person who started the whole transition into a communist empire was ... ...nd lacked spark. The respect and fear they once generated was rapidly declining in an increasingly young and educated country. This weakness of political dissent within the Soviet Union was also important to the crisis. It planted seeds of antitotalitarianism and anticommunism in the native soil. Also the potential for political action sunk to an all time low in the community. The final problem that they encountered was in their relationships with other nations and ethnic groups. This may have been the most potent flaw in their system. Non-Russian ethnic regions contained under developed, peasant cultures. These groups were able to resist with surprising force subordination to Russian culture or submersion into the Soviet state. This lack of development led to cultivation of old ethnic identities and the process of modernization only created new strains. The Soviet Union lost all of its internal vitality, the powers of the regime were still intense. Decay was probably unavoidable but the disintegration did not seem immediate. The counter actions to the already failing government are what caused the final demise of the nation, the actions only accelerated the demise of communism.

Character study on Inspecter Calls by J.B Priestly :: essays research papers

AT THE END OF MOST PLAY, SOME CHARACTERS HAVE CHANGED AND SOME HAVE NOT. DISCUSS TWO CHARCTERS: ONE WHO CHANGES, AND ONE WHO DOESN’T IN THE PLAY CALLED â€Å"AN INSPECTOR CALLS† – BY J.B. PRIESTLY The play ‘An Inspector Calls† by J.B Priestly, is set on an April evening in 1912. The play concerns the Birling family and Gerald Croft quietly celebrating over Gerald and (Mr. Birling’s daughter) Sheila Birling’s engagement, when an Inspector arrives unexpectedly amidst their family celebration to enquire about a suicide of a young pregnant girl called, Eva Smith. Through questioning, the inspector uncovers that they all have some kind of an involvement to the young girl’s death. In the play, some characters are changed by the Inspector’s arrival and news. Some however, remain the same. One character who remains the same is Mrs Birling. In Act One, we are given a general impression of her; a well-mannered woman but one who knows her power of authority (being the wife of a well-off businessman and the chairwoman of Brumley Women’s Charitable Society). In Act Two, Mrs. Birling introduces herself in a polite and respectable manner to the inspector (quite unlike the character that she progresses into) but he finds it hard to get information out of Mrs. Birling, this can be shown with the these quotes (taken from just after the Inspector has shown Mrs. Birling a photograph of Eva); (Inspector) â€Å"You recognise her?† (Mrs Birling) â€Å"No. Why should I?† Later in the play, the truth comes out that Mrs Birling had met the girl in the photo. Sheila supported the Inspector when Mrs Birling wouldn’t give out any information about Eva and tried to persuade her mother to talk but Mrs Birling took her as being rude and insolent and showed that she doesn’t like being contradicted. When Mrs Birling does tell the Inspector about Eva coming to her committee for help, she showed no remorse for the young girl. She took Eva as being impertinent when Eva said that her name was ‘Mrs Birling’ and was prejudiced against her case. Therefore, she used her power and authority (as being the chairwoman) to influence the others on the committee to abandon her case. Mrs Birling tried to reason with the Inspector about her judgments of Eva and with a clear conscience; she said she was, â€Å" . . . perfectly justified in advising my committee not to allow her claim for assistance.

Reconstruction after the Civil War Essay

Black political activity during the Reconstruction after the Civil War came from the experience of after war slavery or what was called servitude. A strong sense of community grew out of shared racial oppression and contributed to the formation of a political stand for the black freedman. Even though this formation was important it really did not become very strong after the Civil War. Emancipation was confusing to most blacks and the wartime disorder didn’t help the uncertain situation. Freedmen moved very cautiously to explore what changes were happening in their lives. They were more interested in individual measures to enhance their freedom and avoided becoming politically active. One of the freedmen’s first desires was to leave anything having to do with slavery behind. They wanted to define their new status different than the slavery they had known. What many blacks did first after becoming free was to leave the plantation that had enslaved them. Some looked for family and other headed for towns and cities, but most wanted to leave. Autonomy was a key issue that arose out of emancipation. At first the freedmen hoped their needs would be met by the federal government. Inspired by wartime confiscation of planters land, and the promise of the Freedmen’s Bureau, the former slaves waited for their â€Å"forty acres and a mule†. The Freedmen’s Bureau was a temporary agency set up to aid the former slaves by providing relief, education, legal help, and assistance in gaining land or employment and came from the Reconstruction period. The problem of how to reconstruct the Union after the South’s military defeat was won of the most difficult challenges faced by American policymakers. The Constitution didn’t provide any guidelines. The farmers had not anticipated a division of the country into warring sections. Emancipation was a major force for the Northern war aims, but the problem became larger when questions arose on how far the federal government should go to secure freedom and civil rights for former slaves. The debate that followed led to a major political crisis. Advocates of a minimal Reconstruction policy favored quick restoration of the Union with no protection for the freed slaves beyond the prohibition of slavery. Proponents of a more radical policy wanted readmission of the southern states to be dependent on guarantees that loyal men would displace the Confederate higher ups in position of power and that blacks would gain some of the basic rights of American citizenship. The White House wanted the lesser approach and congress endorsed the more radical approach of Reconstruction (Divine, Breen, Fredrickson & Williams, 1987, p. 457). The tension between the President and Congress on how to reconstruct the Union began during the war. Lincoln never had a plan for bringing the states back together, but he did take some initiatives that indicated a more lenient and forgiving policy towards Southerners who gave up the struggle and denounced slavery. Lincoln issued a Proclamation of Amnesty and Reconstruction in 1863 that offered a full pardon to all Southerners, except certain classes of Confederate leaders, who would take an oath of allegiance to the union and acknowledge the legality of emancipation (Fitzgerald, 1989, p. 11). This policy was meant to shorten the war. The President hoped that granting pardon and political recognition to oath-taking minorities would weaken the southern cause by making it easy for disillusioned confederates to switch sides. But Congress was unhappy with the President’s reconstruction experiments and in 1864 refused to seat the Unionists elected to the House and Senate from Louisiana and Arkansas. A minority of congressional Republicans, who were strong anti-slavery radicals, wanted protection for black rights as a precondition for the readmission of the southern states. These Republican militants were upset because Lincoln had not insisted that the constitution creators provide for black suffrage. The dominate view in Congress was that the southern states had definitely forfeited their place in the Union and that it was up to Congress to decide when and how they would be readmitted. Congress passed a Reconstruction bill of its own in 1864. The Wade-Davis bill which required that fifty percent of the voters must take an oath of future loyalty before the restoration process could begin (Divine Breen, Fredrickson & Williams, 1987 p. 452). Those who would swear that they had never willingly supported the Confederacy could vote in an election for delegates to a constitutional convention. The bill did not require black suffrage, but it did give federal courts the power to enforce emancipation, but Lincoln used a pocket veto and refused to sign. Congress and the President remained stalled on the Reconstruction issue for the rest of the war. But during the last months in office Lincoln showed some desire to compromise. He showed much interest in getting the governments in Louisiana and Arkansas that he started, with the Proclamation of Amnesty and Reconstruction in 1863, to gaining full recognition but Lincoln was warming up to the ideal of including black suffrage in all of this. Sadly Mr. Lincoln died before anyone knew the outcome of the struggle between congress and this man. Andrew Johnson’s attempt at reconstruction also put him on the defensive with Congress creating the most serious crisis in the history of relations between the executive and legislative branches of the federal government. During the war Johnson endorsed Lincoln’s emancipation policy and carried it into effect. He viewed it primarily as a means of destroying the power of the planter class rather than as recognition of black humanity (Divine Breen, Fredrickson & Williams, 1987). Johnson’s presidency was a huge surprise and really wasn’t suppose to happen considering that he was a southern Democrat and a fervent white supremacist. But the root of the problem was that he disagreed with the majority of Congress on what Reconstruction was supposed to accomplish. A believer of the Democratic states’ rights he wanted to restore the prewar feral system as quickly as possible, with the only changes being that states would no longer have the right to legalize slavery or to secede. Many Republican’s believed that if the old southern ruling class were to gain power they would devise a plan to subjugate blacks. Emancipation had removed the three-fifths clause of the constitution that counted slaves as only three-fifth of a person now they were to be counted in determining representation. Congress favored a Reconstruction policy that would give the federal government authority to limit the role of ex-confederates and provide protection for black citizenship (Fitzgerald, 1989, p. 48). The disagreement between the President and Congress became irreconcilable in early 1866 when Johnson vetoed two bills that had passed with overwhelming Republican support (Fitzgerald, 1989, 81). The first was to extend the life of the Freedmen’s Bureau and the second was a civil rights bill meant to nullify the black codes and guarantee to the freedmen full and equal benefit of all laws and security of self and property as the white had. Johnson was successful at blocking the Freedmen’s bureau bill but later a modified version did pass. The Civil Rights Act won the two-thirds majority needed to override the president’s veto. The main fact was that recovery would not happen or even begin until a new labor system replaced slavery. It was widely assumed in both the North and South that southern prosperity would continue to depend on cotton and that the plantation was the most efficient way for producing the crop. But rebuilding the plantation economy was hindered by lack of capital, the belief of southern whites that blacks would work only if forced, and by the freedmen’s resistance to labor conditions that were still basically slavery (Divine, Breen, Fitzgerald & Williams, 1987). Blacks wanted to be small independent farmers rather than plantation laborers and they believed that the federal government would help them to attain their dreams. General Sherman, who had huge numbers of black fugitives follow his army on a famous march, issued an order in 1865 that set aside the islands and coastal areas of Georgia and South Carolina for only black occupancy on forty acre plots. The Freedmen’s Bureau was given control of hundreds of thousands of acres of abandoned or confiscated land and authorized to make forty acre grants to black settlers for a three year period. After that they would have the option to buy at low prices. Over forty thousand black farmers worked on three hundred thousand acres of land they thought were going to be theirs (Berlin, 1976, p. 141). But the dream of forty acres and a mule the government promised was not going to happen. President Johnson pardoned the owners of most of the land assigned to the ex-slaves by Sherman and the Freedmen’s Bureau and along with the failure of congress to propose an effective program of land confiscation and redistribution the land blacks could not gain title to the land they had been working. The ex-slaves even without land and in poverty still were reluctant to settle down and commit their selves to wage labor for their former masters. They were hoping for something better and some still expecting grants of land while others were just trying to increase their bargaining power. The most common form of agricultural employment in 1866 was contract labor. Under this system workers would commit themselves for a year in return for fixed wages that the bulk of would be paid after harvest. Many planters were inclined to make hard bargains, abuse their workers or cheat them at the end of the year. The Freedmen’s Bureau took the role of reviewing the contracts and enforcing them. Buy the bureau officials had differing notions of what it meant to protect blacks from exploitation. Some stood up strongly for the rights of the freedmen; others served as allies of the planters, rounding up available workers, coercing them to sign contracts for low wages, and keeping them in line (Fitzgerald, 1989, p. 138). After 1867 the bureau’s influence was fading and a new arrangement come from direct negotiations between planters and freedmen. Unhappy with gang labor and constant white supervision, blacks demanded sharecropper’s status. This meant that they wanted the right to work a small piece of land independently in return for a fixed share of the crop produced on it and that was usually half. With the shortage of labor this gave the freedmen enough leverage to force this arrangement on those planters who were unwilling. But many landowners found it to their advantage because it did not require much capital and forced the tenants to share the risks of crop failure or a fall in cotton prices. Blacks at first viewed sharecropping as a step up from wage labor and a direction towards land ownership, but in reality it was just a new kind of slavery (Fitzgerald, 1989, p. 140). Croppers had to live on credit until their cotton was sold, and planters or merchants seized the chance to give them at high prices and huge rates of interest. Creditors were entitled to deduct what was owned to them out of the tenant’s share of the crop and this left most sharecroppers with no net profit at the end of the year, some with debt that had to be worked off the next year (Fitzgerald, 1989, p. 141). Blacks moving to cities and towns found themselves living in an increasingly segregated society. The Black Codes of 1865 attempted to require separation of the races in public places but most of the codes were set aside by federal authorities as violations of the Civil Rights Act of 1866, but that was defeated by private initiatives and community pressures. In some cities blacks successfully resisted forced separation on streetcars by appealing to the military during the brief period when it exercised authority or by organizing boycotts. But they found it almost impossible to gain admittance to most hotels, restaurants, and other privately owned establishments that catered to whites. When black supported Republican governments came to power in 1868, some of them passed civil rights acts requiring equal access to public facilities, but little efforts were made to enforce the legislation (Berlin, 1976, p. 249). Some forms of racial separation were not openly discriminatory and blacks accepted or even endorsed them. Freedmen who had belonged to white churches as slaves welcomed the chance to join all black denominations which gave freedom from white dominance and a more congenial style of worship. The first schools for ex-slaves were all black institutions established by the Freedmen’s Bureau and various northern missionary societies (Berlin, 1976, p. 285). Blacks had been denied any education at all after the war and blacks viewed separate schooling as an opportunity rather than as a form of discrimination. The Freedmen’s Bureau was a government agency that was to give assistance and protection to the Southern ex-slave after the Civil war. It gave assistance to the relief of the needy of both white and black. Its main job was to improve labor relations, administering justice and developing a black educational system. The Bureau influence though suffered in the North and was mortally damaged in the South by corruption, especially those that were connected with promising Republican control of the black vote. These excesses strengthened resistance to black suffrage and encouraged secret organizations like the Ku Klux Klan (Sehat, 2007). The bureau was established under the War Department and was suppose to exist for one year after the war. It was strengthened and its life extended in 1866 when Johnson attempted to veto. Its Director was a Christian general by the name of Oliver O. Howard and functioned through ten districts. Each had an assistant commissioner with the power to control all individuals that were refugees and freedmen. The Freedmen’s Bureau became the strongest single instrument of Reconstruction. Even though it was ended in 1869 its educational activities were extended to 1872 and its soldiers’ bounty payments till 1872 and had an expenditure of about $20,000,000 (Divine Breen Fredrickson & Williams, 1987). Reconstruction failed because it was inadequately motivated, conceived and enforced. But the causes of this failure remain in shadow. Some explain it in terms of an underlying racism that prevented white Republicans from identifying fully with the cause of the black equality. Others use the clash between the class interests of those in charge of implementing and managing Reconstruction and the poor people of the South who were supposed to benefit. But the basic issue raised by Reconstruction was how to achieve racial equality in America and that was not resolved during that era and is still in conflict even today. Reference: Berlin, I. (1976). Slaves without masters. New York: Vintage Books Divine, R. A. , Breen, T. H. , Fredrickson, G. M. and Williams, R. H. (1987). America past and present, 2nd. Ed. Illinois: Scott , Foresman and Company. Fitzgerald, M. W. (1989). The union league movement in the deep south. Baton Rouge: Louisiana State University Press. Gibson, G. J. (1957). Lincoln’s League: The league movement during the Civil War. Ph. D. dissertation, University of Illinois. Sehat, D. ( 2007, May). The civilizing mission of Booker T. Washington. Journal of Southern History, 73(2), 323-362.