Joseph Conrads-Heart Of Darkness :: essays papers

Joseph Conrad's-Heart Of Darkness The Evil of Man In the novel Heart of Darkness, written by Joseph Conrad, Marlow finds himself in a position where he is faced to accept the fact that the man he has admired and looked up to is a madman. He realizes that Kurtz ¹s methods are not only unethical, but also inhumane. Marlow comes to realize that Kurtz is evil, and that he himself is also evil, thus Marlow ¹s disillusion makes his identification with Kurtz horrifying. As Marlow travels up the river, he is constantly preoccupied with Kurtz. Marlow says  ²I seemed to see Kurtz for the first time...the lone white man turning his back suddenly on the headquarters, on relief, on thoughts of home...towards his empty and desolate station ²(32). From the beginning of his trip, he is compared to Kurtz by all of the people that he comes into contact with, and a great deal of his thoughts are of Kurtz. He wonders how he will measure up to the standards that the company set for him, what Kurtz ¹s personality is like, and what Kurtz would think of him. The more obsessed he becomes with Kurtz, the more he sets himself up for the horrible reality of what his new idol was truly made of. Upon reaching Kurtz ¹s station, Marlow ¹s disillusion begins to set in. He is greeted by an English-speaking Russian whom he takes for a man who on the surface is deceant level-headed person, but after short conversation it is apparent to Marlow that he is talking with a disturbed individual, but that was not what bothered Marlow. Hearing of and seeing the acts committed by Kurtz made Marlow uneasy, and even afraid. It was at this point that Marlow begins his denial of any affinity he feels with Kurtz. He says in regard to the Russian  ³I suppose that it had not occurred to him that Mr. Kurtz was no idol of mine ²(59). Marlow sees all of the atrocities committed by Kurtz, and is appalled, but when he looks deep with inside himself he sees what he could easily become, and he desperately wants to suppress it. Once Kurtz is on the boat, and headed with Marlow back to civilization, things take a strange turn. Though Marlow and Kurtz have little to talk about, they develop a distinct respect for each other. As Kurtz dies, Marlow accepts this death easily and remains loyal to

Curlys Wife--of Mice And Men :: essays research papers

Curley’s wife in Of Mice and Men is given a fairly one-dimensional portrayal throughout the novella, as her character stays, for the most part, enigmatic. The most obvious example would be her lack of a name. She is continually referred to as a possession of her husband and without a name she becomes almost insignificant. The author, however, drops hints throughout the book telling his audience that there may be more to Curley’s wife than what is easily deduced.   Ã‚  Ã‚  Ã‚  Ã‚  One scene involving a sympathetic portrayal of Curley’s wife is when she is looking for Curley in Crooks’ quarters after Lennie and Candy enter. She knows where Curley and the rest of the men have gone, and grows angry at the cold treatment she is given by the three men in the room. Curley’s wife confesses her loneliness of being stuck in the house all the time and to not liking Curley’s company. She becomes even more angry about the lie of the circumstances of Curley’s hand injury and it is now obvious that her and Curley’s relationship is extremely dysfunctional and probably emotionally damaging to the wife.   Ã‚  Ã‚  Ã‚  Ã‚  Another important scene in which Curley’s wife is portrayed in a sympathetic manner is during her conversation with Lennie before her death. She confesses to Lennie that she dislikes Curley because he is angry all the time and says that she comes around because she is lonely and just wants someone to talk to. She speaks to Lennie not because she specifically cares for him, but because she lacks human interaction. Like George and Lennie, she once had a dream she sought for, of becoming an actress and living in Hollywood.

Competition Bikes Cost Analysis Essay

Every business is involved in production where some costs are incurred. In order for a business to allocate its selling price to its products, costing analysis is required.Costing which is a method of accounting used by financial management is a very essential process. It gives a full description concerning all costs incurred in the business either variable or fixed. It gives the final production cost which in turn is used in determining the selling price of the commodities, the units to be produced which is equivalent to its market share. Competition Bikes needs to put in place a costing system that is essential and economical to its production processes. Recently it’s using conventional based approach which involves assigning costs according to the volume of goods produced. This makes products to be the main determinant of costs. Competition Bikes are in a dilemma whether to continue with conventional approach or shift to activity method of costing. Activity system of costing divides the costs into a number of activities used in the production process. It takes an assumption that costs in an organization have multiple determinants different from its production. In order for the Competition Bikes to decide whether to shift or not, an evaluation is needed where some advantages of activity costing system are considered over conventional volume method of costing. One of the benefits of adopting activity based system of costing is that it gives an accurate computation. This is as a result of taking accounts for costs incurred in each level of production compared to when taken at the end of the production based on the volume produced. Cost drivers are very essential tools when carrying out costing. The activity system of cost accounting gives a clear identification of the specific and precise drivers used in determining the costs. This is very important to any organization as incase of costing problems, it enables the cost accountants to trace them which making it easy to come up with the best mechanism of controlling cost. Through such analysis, it’s beneficial for the Competition Bikes to shift from conventional to activity method of costing which is a better system. The other area that the report takes in to consideration is the breakeven point. This is important as the company is involved with two productions i.e. Titanium Bikes and carbon lite which is done using the concept of cost-volume-profits. This analysis brings the relationship between the profits, volume of goods produced, and the organizations costs. The benefit of an analysis based on breakeven point is to enable the firm to make proper decisions concerning prices of goods produced. The analysis shows that CVP is not an effective approach. This is because it takes an assumption that the organization deals with a single product which is not true to many organizations. Due to this assumption, an establishment of sales mix must be put into place. In every production there are two key types of costs incurred i.e. fixed and variable costs. The report examines the impact of changing them, of which it has shown that it will have a significant effect on the costs. Costing method This refers to the method of reporting and financial recording. It involves the process of taking computations of the costs incurred in the process of producing goods (Chang, Pelliser, 1996 ). This costing is done by a finance manager who takes into consideration different types of cost information and uses them in the computations. This includes costs of company overheads, labor hours and the units of production. This is a tool used by analysts to identify cost drivers and in turn use them in computing costs. Competition Bikes needs to establish an efficient method of costing which is economical and provides accurate information. In order to come up with such a method, it has to examine whether to take volume based or activity based costing. Volume based costing It’s a traditional method of costing of which competition bikes is currently using in its computations. This type of approach allocates costs using the volume of goods produced. It’s different from activity based method as it uses a single cost driver which is the total volume of goods produced. This approach becomes very challenging to the organization when allocating costs using approach. The reason is that in costing, both variable costs and overhead costs are important, but this approach ignores overhead costs which are assigned to products on the basis of their usage of direct labor. It assumes any activity without direct impact on the volume of goods produced, as it considers the main drivers to be the product. It gives inaccurate reports as it’s a traditional approach used in the past where overhead costs were ignored. This was as a result of these costs taking an extremely small part on the overall costs of the organization, which is different nowadays as they are significantly high and the company cannot afford to ignore them. It’s also a structure oriented approach, this implies that it’s more concerned with the chart of the organization rather than actual involvement in the production. It makes the process of production to be very shallow as it gives information concerning total amount of money used, without giving clear details of why it was spent. This brings a challenge incase the company wants to introduce measures of saving costs as no clear information given. Activity based cost accounting It’s a costing method which identifies all the activities involved in the organization concerning the production of goods. It assigns every activity the cost incurred in it before giving the full cost of production. It’s different from volume based which assumes products to be the main cost drivers unlike activities which are the main cost drivers. Activity based puts into consideration the overhead costs of the company enhancing their control through showing the relationship between activities in the organization and the costs incurred. It’s an efficient method as it enables analysts to have a clear cost links between the management responsibilities, products, organizational processes, customers and other cost drivers. Unlike volume based, this approach provides accurate computations as all cost drivers are examined basing them on the cost of running the company. Another benefit of this approach is that it provides the organization with clear ways which can be used when implementing measures of cost saving (Chang, Pelliser, 1996). It’s a process oriented approach as it gathers information about the costs of the firm through organizational process evaluation. Costs problems are well addressed as it provides elaborate information which is used in establishing efficient mechanisms and elaborate information relating to resources used in each activity. Organizational cost levels Unit level; it’s a level where cost is incurred in producing one unit of a product such as cost of cost of direct labor and materials. Batch level; it’s a level where cost is realized after producing a batch of goods such as cost incurred in planning. Product level; it’s a level where cost of every product is computed without considering how many units have been produced such as cost of designing the product. Facility level; these are indirect costs which cannot be linked to any single product such as office expenses and indirect labor. Activity system of costing shows all the activities that leads to overheads costs of the organization. Due to this system enhancing allocation of activity cost pools, it enables computation of the fixed costs in the organization which differentiates period costs from products costs. Recommendation Through the analysis of the two methods of costing, Competition Bikes needs to change from its costing method and adopt activity-based system of costing. The reason behind is that Competition Bikes have a very large portion of its total cost being the fixed cost of over $500000 dollars. Activity based system will help in identifying the different drivers of this cost hence enabling the company to establish measures of saving costs. This approach comprises of six activities namely;factory setups, engineering services, quality controls, products movements, depreciation and utilities. It also identifies cost drivers based on each activity such as setups, engineering, inspections on quality controls and by products used by the factory, which is different from volume based approach which makes it hard for the organization to implement strategies of cost saving. This system is very important as it will enable the company to have accurate costs estimations. This will provide different figures relating to fixed costs as opposed to volume based method. The system will enhance accurate computations by Competition Bikes and them to compute all costs occurring at each level that is variable costs at the unit level, cost of control at the batch level, cost of product movement at the product level and depreciation cost at the facility level. 2. A breakeven point. It’s a situation attained when the total cost of production of a particular product becomes equivalent to the cost of producing it. Its analysis is a very vital tool used in decision making by the business. It helps the business in determining the amount of product to be produced in order to make this product profitable through production plans. This enables the organization to make better decisions concerning prices of the goods from the unit level. Breakeven units It refers to the total number of units an organization is expected to produce in order to make the total cost equivalent to revenues obtained from this product. Titanium breakeven units is 1514, implying that Competition Bikes must sell such units of titanium for the organization to start realizing profits. The one for carbon lite is 915 while for the mix is 2429. This shows that the company needs to produce 2429 units of both products for the business to start making profits. They are calculated by dividing the organization’s fixed cost with the contribution margin. The contribution margin refers to the variation between prices of one unit of a product and the unit cost of the same product. It gives a reflection of amount of money that a specific sale contributes in relation to covering the fixed costs of a firm. The contribution margin fortitanium is $230 since the unit price for titanium is $1500 and its variable cost is $1270. Its sales mix is 550 units for titanium and 350 units for carbon lite. This shows that for every sale of 900 units made by the company, 550 are made up of titanium and the rest 350 are sales of carbonlite. This sales mix for both products is multiplied by their total contribution margin giving 234,500. It’s then divided by 900 so as to attain weighted average that gives a contribution margin of a single unit of the mix giving us 260.56. The contribution margin was obtained by dividing $500,000 by the common weight of the contribution margin giving us; Titanium = 550/900 * 2478 =1514 Carbonlite = 350/900*2478 = 964 Breakeven points in terms of dollars It gives an indication of the amounts of sales that have to be achieved so to enable the firm to cover its entire production cost. In terms of dollars, it’s obtained by multiplying units’ price of the product and its breakeven units. Titanium = 1514 units *$ 850= 1,286,900 Carbonlite= 964 units *1500= 1,446,000 The analysis above indicates that Competition Bikes has to make a sale 1,286,900 of titanium and 1,446,000 of carbonlite for the business to start realizing profits. b. Change in Breakeven analysis Any change made in the fixed costs of the organization brings an impact that is significant to the breakeven analysis. Breakeven point brings the relationship in the organization between its price, fixed costs, variable costs and the volume of sales. If the company decides to increase its fixed cost by $20,000 it gives a new value of $ 520,000. This indicates that the company needs to sell additional units so as to cover that increase. Any change in the business direct materials will also cause significant impact on the breakeven point. If the company increases the cost of direct materials with 20% of the cost, variable cost of both products will increase by the same margin. If contribution margin changes, it results to changes in the contribution margin of the weighted average. Since sales mix of carbonlite is 350, its contribution margin and sales mix becomes 15400. While that of titanium is 550, its contribution margin and sales mix becomes 104885 giving a total of 120,285. Average weight of the contribution margin 120,285/900= 133.65 Breakeven point for the mix 520,000/ 133.65 = 3900 Breakeven points using sales mix of each product Titanium = 550/ 900 * 3900= 2200 Carbonlite = 350/ 900 * 3900= 1517 Breakeven value change in terms of dollars Titanium = 2200 units *$850 = $1,870,000 Carbonlite = 1517 units *$1500 = $2,275,500 Conclusion Every business should adopt a costing system which helps in computing costs incurred in the business. This information is very important in making decisions concerning the prices of the products. Within the two systems of allocating costs, that is volume based and activity based systems of costing. Volume based is not an efficient method as it assumes that product is the main cost driver. Through the above analysis, it’s clear that Competition Bikes should adopt activity based system as it provides accurate information, elaborate information that can be used in providing cost saving mechanism. It has also considered the breakeven analysis which is an important tool in deciding the prices of commodities. Lastly, the report has shown that if there is a change in either the fixed or variable costs, it brings a significant effect on the costs. References Brimson, J. A. (1991). Activity accounting: an activity-based costing approach. J. Wiley. Cao, P., Toyabe, S. I., &Akazawa, K. (2006).Development of a practical costing method for hospitals.The Tohoku journal of experimental medicine, 208(3), 213-224. Park, S. E., & Lee, Y. K. (2006). Efficient bid pricing based on costing methods for Internet bid systems. In Web Information Systems–WISE 2006 (pp. 289-299). Springer Berlin Heidelberg Source document

Despite Their Cultural Differences Essay

Despite Their Cultural Differences, Do Jeanette From ‘Oranges Are Not The Only Fruit’ & Celie From ‘The Colour Purple’ Both Share The Same Struggle?  The cultural differences of the two characters are numerous and the implications far reaching. The austere but comfortable working class security of ‘Oranges Are Not the Only Fruit’, contrasts greatly with the urban squalor of ‘The Colour Purple.’ Even though there is such a massive social divide the two women share many similar struggles. Both women are struggling against the imposition and enforcement of belief systems and intolerant judgements upon them. In Jeanette’s life her mother mainly imposes her controlling and stifling religious views upon her. She feels press – ganged to the extent that ‘I had been brought in to join her in a tag match against the Rest of the World.’ The entirety of Jeanette’s early life is a moulding process, where she is forced to endure the influence of ‘enemies’ including ‘The Devil (in his many forms), Next Door, Sex (in its many forms), and slugs.’ Celie’s initial struggle takes on a much more chilling and darker tone. Her perspective comes from her being made to accept the role of a victim. Her stepfather tears away her basic human rights as he abuses her, ‘He start to choke me, saying you better shut up and git used to it.’ It is a constant challenge to achieve the recognition by others that she has nothing in her present, miserable existence.  Ã¢â‚¬ËœWhy don’t you look decent? Put on something! But what I’m sposed to put on? I don’t have nothing.’ One challenge faced by Celie is how to access a decent education, and further her basic skills. As she is seen as little more than a servant, her family believes that there is little need for her to further herself and grow.  Ã¢â‚¬ËœThe first time I got big Pa, took me out of school, He never care that I love it.’ In the initial section of ‘Colour Purple,’ the writing skills of Celie are very poor and reflect the poor education she has received. The entire opening diary entries are littered with colloquialisms and miss spellings, ‘Left me to see after the others. He never have a kine word to say to me.’ This often leads to the impression that the words of Celie are coming from an intelligent mind that does not quite have the tools to express itself properly. Later on in the novel, influenced by reading her sister’s letters and her own determination to succeed, she develops a much more fluid and sharper style, ‘Even thought you had the trees with you, the whole Earth. The stars. But look at you. When Shug left, happiness desert.’ It is still not writing of an educated woman, but a woman who is beginning to analyse her situation. The struggle of Jeanette’s education is never one that is based on literary or language deficiencies. From a young age she is encouraged to have a firm grasp of The Bible. Jeanette’s initial keeping away from school limits her to her mother for a source of information. This leads to Jeanette having a bizarre view on the world from a young age.  Ã¢â‚¬ËœMy favourite was Number 16, the Buzule of Carpathian.’  As Celie has been at the mercy of such extreme sexist views for the beginning of her life, and Jeanette at the mercy of religious ones, they both struggle not pass their misguided views on to others. When Celie is not successful in refraining from doing so, it has a profound impact upon Sofia. The insecurity and inadequacy of Celie forces her to offer advice to Harpo, which leads to domestic violence. Celie has become so use to ritualised violence that the promotion of it actually becomes a strange form of advice. Only the pathetic nature of her advice save s her friendship with Sofia. ‘She stood their a long time, like what I said took the wind out of her sails. She mad before sad now.’  Jeanette struggles not to pass on her misguided and often inappropriate religious views while at school. Her teachers are alarmed by religious maturity and obsessive views, ‘That’s not the point you have been talking about Hell to young minds.’ Her unintentional preaching of her mothers dogma scares the children, and marks her out for abuse, ‘And why, and this is perhaps more serious, do you terrorize, yes, terrorize the other children. This criticism eventually leads to the developing of awareness that she not teach her mother’s dogma.

Representation: How Have the Youth of Today Been Portrayed in Documentaries Essay

The youth of today are viewed as being an uncontrollable generation; events such as the London Riots have created a shift of perspective of youths in the United Kingdom. This uncontrollable generation is depicted through social issues such as binge drinking, drugs, smoking; as well as violence and unemployment. Most of the representations in the media today are exaggerated to an extent for entertainment purposes; such as documentaries, news and reality television shows. I will be looking into documentaries to view how the youth of today are being portrayed whether it is positive or negative and if it conforms to cultural stereotypes of society. The image of teenagers has changed over the many years with Stanley Cohen’s Folk Devils and Moral Panics: The Creation of Mods and Rocker (1972); has led the innovative discussion on the constantly growing image of the teenager. He used moral panics to describe the emergence of individuals or groups to become defined ‘as a threat to societal values and interests’ [1]. His book has been evolutionary to the perspective of teenagers and his inspection of youth gangs; most notably the ‘Mods and Rockers’. This links to the London riots of 2011 that had shook the nation, the tension between gangs and the police grew resulting into chaos. Such a social issue is viewed as a taboo of the current era and the media took a pivotal role to generate facts and spread anxiety and fear; thus creating a Moral Panic in the UK. The first documentary that I will be analysing is Channel 4’s documentary ‘Educating Essex’. The Passmores School in Harlow, Essex, is a successful school in a challenging area. The documentary exposes what life is really like for today’s students and teachers. The school had been rigged with 65 fixed cameras – from the corridors to the canteen, and from the head teacher’s office to the detention hall – to reveal every detail of daily life. The first programme of the series joins the deputy head at Passmores School in Essex and sees how he deals with emotional teenagers. The depiction of teenagers in this documentary varies and the audience views a lot of head on confrontation between students and teachers. The young adults in this documentary are all shown to be underachievers who hassle teachers, and cause problems within the classroom. The portrayal of teenagers in the series is progressively negative, due to their constant confrontations with teachers and their actions in lesson. The dress code of the adolescence in this documentary is disordered. This is shown to the public to allow viewing what teenagers look like at school and the deteriorating education system. The documentary also displays the binary oppositions between the student and teacher, and soon it becomes the centre of attention of the documentary. Channel 4’s documentary making is heavily edited (also mediated) and shows only the points of commotion throughout the day at the secondary school. The target audience is identified through the documentaries use of colloquial language. The target audience is teenagers and young adults/ parent with the ages ranging from 14- 24 years. Most will watch as to identify with the students, but some may watch for information. The media plays a key role in the representation of teenagers as well as influencing their young minds. In the research paper: The Influence of Media Violence on Youth; ‘violent television and films, video games, and music reveal unequivocal evidence that media violence increases the likelihood of aggressive and violent behaviour in both immediate and long-term contexts’[2]. The research paper goes on to describe how reality television, gaming and music are leaders in the influence of youngsters minds. In Dr Kate Orton-Johnsons talk on Youth Culture, Media and Society she describes how ‘Mass media plays a crucial role in shaping public opinion about youth culture and the various forms of social practices that young people engage in’ [3]. Albert Bandura’s: Bobo-Doll Experiment highlighted the role of social imitation of aggression. Thus, the more you are exposed to violence the more you are prone to repeat the same acts that you as the individual have witnessed [4]. The second documentary I will be analysing is Ross Kemp on Gangs: Liverpool where he visits Liverpool to investigate the infamous postcode L11 gangs. The murder of an 11-year-old boy in a Liverpool suburb alerted the country to the city’s escalating gang culture. Rhys Jones was an innocent bystander caught in the crossfire of gang war. Ross Kemp goes in search of the youth gangs said to be causing mayhem on Liverpool’s streets and asks whether this area is becoming a reputation of a hub of gun and gang crime. Ross Kemps documentary style is investigative and it involves one of ‘the six types of modes of documentary’ [5] that Bill Nicholas identified. This documentary in particular involves the participatory mode of documentation in which the film maker is directly involved with the subject, while all events are recorded. The youngsters in this documentary are portrayed as being violent, ignorant and unemployed. This conforms to the cultural stereotypes of the ‘teenager’. The guardian newspaper wrote an article on the cultural stereotypes that young adults face and tries to show the two ends of the spectrum. The article allows youngsters to have an input to the stereotypes that they face and express their view on the issue at hand. ‘It doesn’t matter how you look, speak or dress, the only criterion required is whether you’re a young person’ [6]. The newspaper highlights a binary opposition between youths and adults. Ross Kemps approach to the youngsters in this documentary appears to be welcoming. As he interviews them he climaxes the fact that young men from deprived, and that neglected areas are failed by the state and thus, these youngsters resort to violence, drugs and overall suffer from unemployment as a consequence. These young adults are not only failed by the state but also on behalf of the education system and their parent. This documentary is revealed to be somewhat sympathetic towards the youth of today reiterating the fact that youngsters are victims of the adult world.

Human Resource Accounting

â€Å"Research Proposal† Topic : Human Resource Accounting as a Measurement Tool: Asian Perspective Submitted By: M. Rizwan Arshad. Lecturer Department of Management Sciences The Islamia University of Bahawalpur. PhD Research Proposal of Mr Rizwan Arshad Human Resource Accounting as a Measurement Tool: An Asian Perspective Attempts to account the Human Resource are not new it was Rensis Likert (1963), who initiated research into HR accounting in the 60’s. He stressed the importance of long term planning of Human Resource qualitative variables that results in greater benefits in the long run. The resource theory considered that the competitive position of an organization depends on its specific asset, which is the HR. This explains why some firms are more productive and successful than others under almost similar conditions and similar industry. It is the HR that makes all the difference. Following a less fruitful research period (Grojer and Johanson, 1998: 495) one could have expected interest in the area to wane but on the contrary, it has experienced something of a revival. When anyone wants to know the history of HR accounting, most reviewers such as Grojer and Johanson (1998) agreed that during the first half of the 1970s it was one of the most researched subject within accounting, consuming a vast amount of academic Endeavour. Human Resource is not just the number of pairs of hands engaged in any organization. HR is above the simple number game. HR may be though of as the total knowledge, skills, creative abilities, talents and aptitudes of an organization’s work force. It is the sum total of inherent abilities, acquired knowledge and skills of the employees. Why HR accounting is considered as important and who is the focus of this research? HR accounting is a term that has both a narrow and more generic focus in the literature with respect to the understanding of the value of people in the contemporary workplace and the contribution of the HR function. Defined narrowly â€Å"It is the process of identifying and measuring data about HR and communicating this information to interested parties†(American Accounting Association, 1973, as cited in Flamholtz, 1999: xii). This definition suggests that HR accounting is a tool that can be used for reporting people as organizational resources in both financial and managerial accounting terms (Flamholtz, 1999) The objective is to quantify the economic value of people (Sackman et al, 1989:235). According to Sveiby (1997) attempts to convert people or competencies into financial figures, although theoretically interesting, have not proved entirely useful to managers. The use of both financial and non-financial approaches is now a more common theme when discussion focuses on the nature of HR accounting. The reason for this is that HR accounting should be thought of as a set of techniques that provide a more balanced perspective, encouraging as much concern about the long-term drivers of financial success as about current performance and value. Consequently, the literature has adopted a wider brief when describing its nature. Some writers (Lester, 1996; Sheedy-Gohil, 1996; Skittle, 1995) claim that the level of knowledge-based assets of an organisation gives a clearer indication of the potential for future profitability than do traditional historical accounting measures. Therefore, the rate of change in knowledge-based and other intangible assets must be included in any meaningful measure of profits. However, a review by Scarbrough and Elias (2002) suggests that, as an asset, human capital is precarious in terms of its potential mobility and difficult in terms of its measurement. So narrowly defining HR accounting has distinct limitations because the measurement of HR in whatever guise then becomes reliant on a purely financial metric that invariably involves debate about asset models and cost-benefit analysis. Here, we adopt this broader notion, embracing both a range of financial and non-financial measurements associated with Human Resource Management. MEASUREMENT PITFALLS AND THE ACCOUNTING IDEOLOGY Measuring human resources has been viewed as proceeding rather slowly because its advocates always seem to be in the minority (Turner, 1996). Despite this, research has, over the past decade, been substantially measurement-oriented (Johanson and Larsen, 2000). Numerous studies report advances in measurement approaches, case studies of developing practice and the growing support for techniques such as the balanced score-card (eg Boudreau, 1998; Fitz-enz, 2000; Flamholtz, 1999; Flamholtz and Main, 1999). These achievements may have been somewhat overshadowed by research that has, quite necessarily, been preoccupied with debating a range of measurement concerns including the old arguments that will continue to be debated long into the future. The first of these arguments concerns the capitalization of HR and the debate surrounding whether human resources qualify or can appropriately be labeled as assets notwithstanding the competing view that there may be little substantial difference between intangible and tangible assets with no reason to treat one differently from the other (Boudreau, 1998; Johanson and Larsen, 2000; Mirvis and Macy, 1976; Turner, 1996). There has also been the need to discuss what Human Resource measurement system should be designed to achieve, bearing in mind that measurement is not neutral and the choice of metrics conveys values, priorities and a strategic framework (Boudreau, 1998: 24). The dangerous liaison between human resources and accounting and the pitfalls of measurement requires a delicate balancing act juggling the multiplicity of often unlinked measures with the need to provide information that is oing to be effective in guiding and managing behavior (Pfeffer, 1997). Similarly there has also been a need to debate whether the accounting paradigm has been re-conceptualized (Mayo, 2000) to account for the new economic transformation (Flamholtz and Main, 1999: 11). This involves accounting requirements that move beyond the accepted role of custodial and financial accountability into the realms of fiscal, social and environmental accountability. (Turner, 1996: 71). This involves a shift in thinking from human asset to human worth (Roslender, 1997) emphasizing a more holistic approach which embraces a broader range of social scientists thinking (Roslender and Dyson, 1992: 312) and allows for exploration in the realms of soft accounting numbers (Roslender, 1997: 22). Complying with orthodox management accounting conventions runs the risk, argues Armstrong (1989, 1995), of not only challenging the role but having to justify all HR activity in cost-effectiveness terms, thereby handing to others outside the function the decision as to what initiatives be given priority. This strategy cedes too much to the dominant accounting culture and may also, in the end, achieve little security for the personnel function (Armstrong, 1989: 160). What is needed, suggests Armstrong (1989: 160), is for HR practitioners to master the accounting approach to the point where they can clearly identify its shortcomings, thereby putting themselves in a position to focus on the inadequacies of accounting projections as an exclusive basis for managerial decision-making, especially where HR are concerned. By exploiting such shortcomings, HR practitioners can, suggests Armstrong (1989), further their cause by offering alternative strategies that emphasis that traditional accounting valuations are only one of a number of ways of establishing the value of HR. It is the politics of measurement and its likely impact on the HR function that dwarfs all others argues Pfeffer (1997). Shrewd HR leaders are already training their people in a range of measurement strategies in order to prepare them to do battle on more favorable terms with the number of people in the firm. All of these debates, including the ethics of even attempting to measure the worth of HR have one goal in mind: to develop a means of valuing that captures the very nature of the worth of people and reports it in a way that not only allows for the development of the people themselves but the added value (worth) that they contribute to the organisation. Consequently, understanding why HR accounting is important, to whom it is important and its links with organizational and HR strategies will provide a context for benchmarking the level of support for measuring HR and how far that support has been integrated into the thinking of different managerial groups and organizational strategies. This is what we set out to achieve. Methodology & Data Collection The sample will be drawn from the organizations in Pakistan from the top industries working in local economy. Questionnaires will sent to a random sample of 20 members from each organization. For the purpose of gathering data survey-questionnaire approach will be used. The research will carried out in three phases. Phase 1 involved item generation, for that section of the questionnaire concerned with the importance and measurement of HR. A focus group of 50 people from different organizations will ask to discuss a number of questions. The content analysis of this information is use in developing the important measure of the questionnaire. In the second phase the draft questionnaire will sent to a group of 20 HR managers organized through a network of one of the senior managers who was part of the original focus group. Each participant will asked to go through the questionnaire and write any comments relating to any particular question or questions in the right-hand margin available in the copy of the questionnaire. The emphasis in this phase will, as explained to participants, to find out whether they thought any of the questions are ambiguous or whether parts of the questionnaire could be improved. All the comments received related to the background information of the questions and a number of modifications will made to this section. In third phase the questionnaire will distributed to the sample groups described above. Research Questions †¢Why it is important to evaluate HR? †¢Why organizations are not measuring HR? †¢How HR can be measured? †¢How often are measures taken and reviewed? †¢Who develops and collects HR information? †¢Whether human resources qualify or can appropriately be labeled as assets? Does the level of Knowledge-based assets of an organization give a clearer indication of the potential for future profitability than do traditional accounting measures? †¢Does it is possible to develop a means of valuing that captures the very nature of the worth of people? †¢Does it can be used for the development of the peoples in the organization? †¢Does HR accounting add value (worth) that HR contributes to the organization? Pot ential Outcomes †¢If the firm can effectively calculate the value of HR and add their value to firm’s assets, it will increase the book value of the firm’s shares. An index can be prepared for different industries and firms can compare their HR value to the industry standard and with the other firms present in the same industry. †¢The budget for the Training and Development can be justified. †¢Firms can evaluate the results of Training and Development by comparing the value of HR before and after training and development session. REFERENCES Armstrong, P. (1989). Limits and possibilities for HRM in an age of management accounting’ in New perspectives on Human Resource Management. J. Storey (ed). London: Routledge. Dasgupta. N. â€Å"Human Resources Accounting† Sultan Chand & Sons New Delhi 1980. Flamholtz, E. G. and Main, E. D. (1999). `Current issues, recent advancements and future directions in human resource accounting’. Journal of Human Resource Costing and Accounting, 4: 1, 11-20. Johanson, U. (1999). `Why the concept of human resource costing and accounting does not work’. Personnel Review, 28: 1/2, 91-107. Lester, T. (1996). `Measuring human capital’. Human Resources, 24, 54 . Mayo, A. (2000). The Human Value of the Enterprise, London: Nicholas Brealey Publishing. Mirvis, P. H. and Macy, B. A. (1976). `Human resource accounting: a measurement perspective’. Academy of Management Review, 1, 74-83. Pfeffer, J. (1997). `Pitfalls on the road to measurement: the dangerous liaison of human resources with the ideas of accounting and finance’. Human Resource Management, 36: 3, 357-365. Prabhakara Rao D, â€Å"Human Resources Accounting† Inter-India. Publications New Delhi. 1986 Sveiby, K. E. (1997). The New Organizational Wealth: Managing and Measuring Knowledge-based Assets, San Francisco: Berrett-Koehler Publishers Inc. Turner, G. (1996). `Human resource accounting wisdom? ’ Journal of Human Resource Costing and Accounting, 1, 63-73.

Between White and Roberts Essay

Between the descriptive essay â€Å"Once More to the Lake† by E.B. White, and the narrative essay â€Å"How to Say Nothing in 500 Words† by P.M. Roberts I find the descriptive essay to be far more interesting to read for the way it is written appeals to the senses of the reader. Both essays, however, carry good merit and are written very well. The essay that is currently being presented is an interpretation of the similarities and differences between the styles of these two essays, and the impact they have on the reader as well. Among the major differences between the two essays is the way they are structured. In the essay â€Å"How to Say Nothing in 500 Words† Roberts uses nine different headings relating to the key elements of what he is writing about. He breaks down each component of what he considers to be good practices of writing with each section consisting of its own idea. He uses this method to present multiple ideas pertaining to the same general subjec t of the essay. Using headings to separate ideas and points is a good way to present information clearly, but it also gives a paper an impersonal and formal feeling that most casual or average readers do not relate to. In â€Å"Once More to the Lake†, however, White does not separate ideas into different headings. The story he tells in his essay progresses forward without being broken up into multiple ideas, and the general subject does not change throughout the essay in any major way. The entire essay reads like it is its own chapter of a book. It provides the reader with a fluent story from start to finish. Another large difference between these two essays is in the tone and language that the authors use. Roberts uses a mostly formal tone and language throughout most of his essay. There are a few places in which he uses mild humor to keep the readers’ interest, but his dry tone mixed with the subject his essay is centered on limits the effectiveness of his attempts. One such attempt at humor is where he speaks of a college  professor grading essays in the sentence, â€Å"As he reads paper after paper all saying the same thing in almost the same words, all bloodless, five hundred words dripping out of nothing, he wonders how he allowed himself to get trapped into teaching English when he might have had a happy and interesting life as an electrician or a confidence man.† (P.M. Roberts) He has a very dry sense of humor that leaves the reader wondering why he even makes the attempt at humor in many cases. White uses an informal tone in his essay, and uses language that appeals to the readers’ senses. He makes no attempts at humor in his essay like Roberts does, but he instead paints pictures of scenery with words in exuberant detail. The depth and detail with which he writes stirs the readers’ emotions and memories in the way he tells of his own memories. He takes the mind of the reader on a journey with him as he recounts memories of his childhood. The tone he uses is one that is somber and serious, but also quite casual. â€Å"Summertime, oh summertime, pattern of life indelible, the fade proof lake, the woods unshatterable, the pasture with the sweet fern and the juniper forever and ever, summer without end; this was the background, and the life along the shore was the design, the cottages with their innocent and tranquil design, their tiny docks with the flagpole and the American flag floating against the white clouds in the blue sky, the little paths over the roots of the trees leading from camp to camp and the paths leading back to the outhouses and the can of lime for sprinkling, and at the souvenir counters at the store the miniature birch-bark canoes and the post cards that showed things looking a little better than they looked.† (E.B. White) It is with the use of this kind of language that White fills the writing canvas, as well as the reader’s thoughts, with the detailed images of the surroundings of the lake. The subject matter between the essays by Roberts and White is yet another drastic difference. â€Å"How to Say Nothing in 500 Words† is an informative narrative essay about what to, and what not to do in the writing of a college essay. It is a strictly academic essay. It covers a number of points of what kind of language and ideas to use in a college level paper. The section of his essay that he names â€Å"Call a Fool a Fool† can easily be summarized as him trying to get across that one should say what they think of a matter regardless of what they think the instructor grading the paper or anyone else that might read it would think of what you have to say. He  basically states that if it is your opinion, then state it without worrying that it may offend anyone that may not share the same view. The subject matter of Roberts’ essay is a topic that only a college student would truly care to read about. The subject matter of the essay by White, however, is nearly as far in the other direction as you can get from Roberts’ essay about writing an essay about college football. White’s essay â€Å"Once More to the Lake† is about his visit with his son back to the same lake that his own father took him to every summer with his family while he was growing up. He describes in detail the changes that have occurred in the many years since he had been back to the lake, and the times he had with his family in his youth as well as the time he is spending there now with his own son. â€Å"Inside, all was just as it had always been, except there was more Coca Cola and not so much Moxie and root beer and birch beer and sarsaparilla. We would walk out with a bottle of pop apiece and sometimes the pop would backfire up our noses and hurt. We explored the streams, quietly, where the turtles slid off the sunny logs and dug their way into the soft bottom; and we lay on the town wharf and fed worms to the tame bass. Everywhere we went I had trouble making out which was I, the one walking at my side, the one walking in my pants.† (White E.B.) The way he describes and speaks of his surroundings and the small adventures that he and his son embark upon makes it evident that he truly cares about the story he has written, and that the entire compositio n is a nostalgic journey through his past and present. The feelings that he clearly has while writing his essay is something that nearly any reader can relate to. Now that the major contrasting points between the two essays have been presented we should move on to the similarities, but there are next to no similarities at all. The most prominent similarity between them is simply the fact that both compositions are considered essays. They are written in completely different styles on completely different subjects, and with a completely different reading audience in mind. It can be said, however, that both essays are properly written for their intended audience, and one could also argue that the essays are similar in regards to the fact that both essays give the reader something to think about after having read the compositions, but that would be reaching very far to find some form of similarity simply for the sake of being able to say that they are similar in some fashion. It is easy to say  that the two essays contrast in major ways, but it is not so easy to say that they compare in any significant way. The essays â€Å"How to Say Nothing in 500 Words† by P.M. Roberts, and â€Å"Once More to the Lake† by E.B. White are both well written, but the descriptive essay by White is the superior of the two for his use of easily understood descriptive language and the seamless flow of his ideas and thoughts on the paper making for an easy and enjoyable read. His essay is also written about a subject that nearly any reader can relate to in some way while the essay by Roberts is aimed more at a particular demographic. Roberts also uses a â€Å"matter of fact† kind of tone that if he had not introduced a dash of humor here and there throughout his essay would have made it too technical to keep the average reader interested enough to read the whole composition while the essay by White draws the reader in and leaves them wanting more. The essay â€Å"Once More to the Lake† by E.B. White is a timeless piece of literature that the writer of this essay strongly recommends to any reader. References Roberts, P. M. (n.d.). How to say nothing in 500 words. Retrieved from https://docs.google.com/document/d/1Gw_UcMT4u-ZSW7ZBN_RAMspZFex6o83oIbnvtuV-CM8/edit?pli=1 White, E.B. Once more to the lake. Retrieved from http://www.freewebs.com/lanzbom/EBWhiteLakeEssay.pdf