Wedding Speech Delivered by the Brother of the Bride -- Wedding Toasts

Wedding Speech Delivered by the Brother of the BrideFor those of you who dont crawl in me Im Annas brother Kevin and Im here to twenty-four hour period to say a few wrangling on behalf of our father. Unfortunately Ron is unable to be here today due to ill health. Nevertheless it goes without saying that he passes on all his love and shell wishes to Anna and Melvin on their special day.When Anna asked me to give her away I was deeply honored. But all I could think was God Ill deplete to make a speech. To be honest standing here I feel a bit like a sheik walking into his harem for the first time. I know what Ive got to do, I just dont know where to start. All I can say is thank God for the Internet.First of all, on behalf of my mother Linda and I, I would like to pleasurable Melvin?s parents Lyn and Michael, who Im sure are very proud of their son today.Id also like to welcome relatives and friends of two families and thank you all for being here, especially those of you who hav e traveled a long way to make this special occasion so memorable.Anna and Melvin have obviously worked really vexed organizing everything for today but your hard work has definitely paid off. Im sure everyone here agrees that the ceremony was wonderful.Id also like to take this opportunity to thank everyone else involved in making the day so special, including Chris and Joanne for their efforts with the wedding invitations and order of service.... ... words of advice as they enter into this next stage of their lives together. However I think you know each other surface enough to know how to stay on each others good side. So all I will say is this.Anna - If you want something from Melvin just ask for it. Dont get out hes a man and hints dont work.Melvin - Always remember as a great philosopher once said, a man who gives in when he is wrong is a shrewd man. Whilst a man who gives in when he is right is married.And finally everyone all that remains is for me to ask that you all jo in me in a toast. Anna and Melvin may you both live as long as you like and have all that you need for as long as you live. Ladies and Gentlemen I give you Anna and Melvin.

Patriarchy in Franz Kafkas The Metamorphosis :: Metamorphosis essays

Patriarchy in The Metamorphosis   Patriarchy, that is, the supremacy of the begetter in a family and the tally of descent and inheritance in the male line, plays a major part in family life. However, the institution of patriarchy is not just limited to European cultures. In this essay, we will examine the instances of patriarchy in The Metamorphosis and compare it to instances in Japan.         In the beginning of The Metamorphosis, we coffin nail tell from the way Gregors family is organized that Gregor is the father figure, in that he is the primary breadwinner and the one who makes most of the decisions for his family. On page 1781, we can see Gregor thinking that me would take charge of the familys affairs again, hence showing that before he turned into a bug, he was the dominant person in the family. He is the only person in the family who actually goes come forward to earn money. His father has already retired, while his mother and sister, following the standards of that time, do not go out and work. Gregor is the only one who goes out as a traveling  salesman, and is responsible for earning money for the whole family. His father stays at home and only lies wearily buried in bed(1778) while Gregor goes out on business trips. From this, we can see that Gregor has taken over his fathers responsibilities as head of the household. He is earning money and supporting the family while his father has retired and only stays at home, doing nothing. This conforms with the practice of patriarchy in that the son, Gregor in this case, inherits the position and responsibilitles as head of this household from his father.         In Japan, the son of a family is expected to take over the responsibilities of taking care of his family when his father retires, similar to how Gregor takes over in his family. The son is also expected to look after his parents after they grow old and retire, similar to how Greg or looks after his retired father and mother. If he does not look after his parents, he is thought of as being unfilial and seen as a bad person. In contrast, daughters are expected to go out and find a good husband and get married, similar to Grete at the end of The

A Re-Hearing of Sir Gawain and the Green Knight :: Essays Papers

A Re-Hearing of Sir Gawain and the Green buck As J.A. Burrow has lately re seeed us, Middle English literature requires the silent reader to resist, if he can, the tyranny of the eye and to hear. Certain of the books ... make a further requirement. They treat the reader, non just as a hearer, but as an audience or group of hearers (Medieval Writers 1). Sir Gawain and the Green Knight is such a rime, a literate study designed for oral performance, bearing the imprint of a poet skilled at once in manipulating a text and using it to affect his audience in ways outside the scope of the oral poet. It is with this dynamic between text and audience in mind that I approach the deal of re-hearing Sir Gawain. In doing so I hope to achieve some clarification of what Tolkien refer exit to as one of the structural bereavements of the poem the failure of Mary, Gawains protectress, to receive any further acknowledgement afterward Gawain twice asks her help, during his journey and in the final temptation scene. Studies of structural repetition (Howard 1964, 430-33 Burrow 1966, 87-97) and numerological patterning (Hieatt 1968, 129-31 Eckhardt 1980, 141-55) ground the Gawain-poets ability to exploit the spatial and temporal engage afforded by the technology of writing (Ong 1971, 23-27). As Kent Hieatt has shown, he consciously uses numerological patterns. Line 2,525, the last enormous line of the poem, echoes the opening line and reinforces the emphasis inclined to five and twenty-five in the description of the pentangle. In a similar manner, notes Hieatt, in the companion poem Pearl, the line that echoes the first line of the poem is 1,212, and 12 is probably the significant numeric structure in the poem (Eckhart, 1980, 65-78). While such numerological structuring would of transmission line go unnoticed by an audience during performance, its humanity gives us a picture of a poet able to apply a fairly sophisticated process of organization to the physical te xt. In this paper I will examine another method of textual structuring, one which deals primarily with color patterns rather than numerical sequences, though predictably the two appear to be interrelated. The poem deals almost exclusively and abundantly in reds and greens. Red, the color of Gawains symbol of perfection, the red-gold pentangle on a red field, appearsA Re-Hearing of Sir Gawain and the Green Knight Essays PapersA Re-Hearing of Sir Gawain and the Green Knight As J.A. Burrow has recently reminded us, Middle English literature requires the silent reader to resist, if he can, the tyranny of the eye and to hear. Certain of the writings ... make a further requirement. They treat the reader, not just as a hearer, but as an audience or group of hearers (Medieval Writers 1). Sir Gawain and the Green Knight is such a poem, a literate composition designed for oral performance, bearing the imprint of a poet skilled at once in manipulating a text and using it to affect hi s audience in ways outside the scope of the oral poet. It is with this dynamic between text and audience in mind that I approach the process of re-hearing Sir Gawain. In doing so I hope to achieve some clarification of what Tolkien referred to as one of the structural failures of the poem the failure of Mary, Gawains protectress, to receive any further acknowledgement after Gawain twice asks her help, during his journey and in the final temptation scene. Studies of structural repetition (Howard 1964, 430-33 Burrow 1966, 87-97) and numerological patterning (Hieatt 1968, 129-31 Eckhardt 1980, 141-55) demonstrate the Gawain-poets ability to exploit the spatial and temporal control afforded by the technology of writing (Ong 1971, 23-27). As Kent Hieatt has shown, he consciously uses numerological patterns. Line 2,525, the last long line of the poem, echoes the opening line and reinforces the emphasis given to five and twenty-five in the description of the pentangle. In a similar mann er, notes Hieatt, in the companion poem Pearl, the line that echoes the first line of the poem is 1,212, and 12 is probably the significant numerical structure in the poem (Eckhart, 1980, 65-78). While such numerological structuring would of course go unnoticed by an audience during performance, its existence gives us a picture of a poet able to apply a fairly sophisticated process of organization to the physical text. In this paper I will examine another method of textual structuring, one which deals primarily with color patterns rather than numerical sequences, though predictably the two appear to be interrelated. The poem deals almost exclusively and abundantly in reds and greens. Red, the color of Gawains symbol of perfection, the red-gold pentangle on a red field, appears

The Handmaids Tale by Margaret Atwood and Brave New World by Aldous Hu

The Handmaids Tale by Marg art Atwood and Brave New World by Aldous Huxley.While thither are many differences between the societies portrayed indystopic literature, they still have the common bond of lacking thefundamental freedoms required for a properly operated baseball club toexist. This cannot be truer for The Handmaids Tale by Margaret Atwoodand Brave New World by Aldous Huxley. These novels prove that theindividuals freedom are sacrificed in dystopic societies when thegovernment moderates the knowledge, personal identity and relationships of from each one individual in order for there to be stability in the cabaret.Dystopia is shown in each of the novels through the use of contestdemonstrating the authority over knowledge, the use of home toestablish the lack of identity and the use of character to show thecontrol of knowledge.It is evident in both novels that a dystopic society exists throughthe authors use of conflict to illustrate the control of knowledge ofthe past and present in order for there to be stability. For example,in The Handmaids Tale, all Handmaids are forbidden from reading orwriting, this is an attempt by the leaders of the society to controlthe knowledge their citizens can utilize. This control extends overany form of written word, and if the rules are disobeyed, there areconsequences Scrabble. This was once the game of old women, oldmen to be played in retirement villas when there was nothing good ontelevision. instantaneously its forbidden, for us. Now its dangerous. Now itsindecent . Now its desirable (Atwood 174). In this society, Scrabbleis considered forbidden because of what it represents -- freedom ofexpression. The consequences the leaders have imposed create ac... ...ge, individuality andrelationships of each person in order for there to be stability in thesociety. Through the use of conflict, dystopia is established in bothof the novels using the control of knowledge of the past and presentin the society in order fo r stability. In addition, through the use oftheme, dystopia is established using the lack of identity of each phallus of the society in order for stability to be in the society.Finally, through the use of character, dystopia is established throughthe control of the relationships in each member of the societies. Inorder for there to be stability in a society there must be sacrificesmade, especially in a society that is considered dystopic.Works Cited-----------Atwood, Margaret. The Handmaids Tale. U.S.A Seal Books, 1986.Huxley, Aldous. Brave New World. Hammersmith, London Flamingo, 1994.

China - The Epicenter of Overpopulation Essay -- Exploratory Essays Re

China - The Epicenter of Over raceIn 1999 the world population reached six billion. approximately 200,000 lives pass on been added each day since then, about one small city a week. This population boom however, is not evenly distributed throughout the globe. In fact, more countries in Europe have experienced negative population growth in the last ten years. It is the developing nations of our world that are most amen adapted for the exponential increase the world has begun to experience. The busy-bodied human mind has rushed and hurried to find tech-fixs to sustain our ever growing population. The population should have hit a glass ceiling a few billion people ago, many argue that it has explaining the 1-2 billion people dying of hunger at this very moment. We have reached a point where we are uncontrollably increasing in size, exploiting our resources in an effort for survival before we can begin to map out ways to protect them, increasing the total output they could give. As E dward O. Wilson says, The epicenter of environmental change, the paradigm of population stress, is the Peoples Republic of China.China is home to one ordinal of the worlds population, about 1.3 billion people. This population is expected to reach 1.6 billion by the year 2030. The majority of this population is crammed into the Yangzi River Basin, the most southern region of China. The wave of population was brought on in the late 1950s when the world experienced a baby boom after the world wars. This time period is referred to as the golden duration in Chinese history. The country had suffered nearly 40 years of warring states and corruption from many differing political parties, so when the communist party finally came into power, a united nation o... ... of water distribution, mass public work projects have been developed and started to combat this issue. The success of these projects could quench the looming water shortages of over 300 major cities. China is under serious pre ssure to find all the tech fixs possible to support its large scale hatchery. Meanwhile, the eyes of the world will be on China to see how it manages its mass population. Hopefully, they will be successful, hopefully they will find answer and the genius of humanity will be able to continue to stretch the glass ceiling that the bacteria, that human population has become, is up against.BibliographyAird, John S. Chinas family planning terror The Human lifetime Review, Summer 1994Wilson, Edward O. The Future of Life (excerpt, the bottle neck theory) U.K, Random House Inc. 2002www.gdrc.org/icm/grameen-info.htmlwww.worldbank.org

China - The Epicenter of Overpopulation Essay -- Exploratory Essays Re

China - The Epicenter of Over stateIn 1999 the humankind population reached six billion. Roughly 200,000 lives make up been added each solar day since then, about one small city a week. This population boom however, is not evenly distributed throughout the globe. In fact, many countries in Europe have experienced negative population growth in the last ten years. It is the developing nations of our world that atomic number 18 most responsible for the exponential increase the world has begun to experience. The busy-bodied human mind has rushed and hurried to find tech-fixs to sustain our ever growing population. The population should have hit a tripe ceiling a few billion people ago, many argue that it has explaining the 1-2 billion people dying of hunger at this very moment. We have reached a point where we are uncontrollably increasing in size, exploiting our resources in an effort for survival before we can begin to map out ways to protect them, increasing the descend output t hey could give. As Edward O. Wilson says, The epicenter of environmental change, the paradigm of population stress, is the Peoples Republic of China.China is home to one fifth of the worlds population, about 1.3 billion people. This population is expected to reach 1.6 billion by the year 2030. The majority of this population is crammed into the Yangzi River Basin, the most southern region of China. The wave of population was brought on in the young 1950s when the world experienced a baby boom after the world wars. This time period is referred to as the golden age in Chinese history. The province had suffered nearly 40 years of warring states and corruption from many differing political parties, so when the communist party finally came into power, a united nation o... ... of pee distribution, mass public work projects have been developed and started to combat this issue. The success of these projects could quench the looming water shortages of over 300 major cities. China is unde r unspoiled pressure to find all the tech fixs possible to support its large scale hatchery. Meanwhile, the eyes of the world will be on China to carry out how it manages its mass population. Hopefully, they will be successful, hopefully they will find answer and the genius of humanity will be able to continue to stretch the glass ceiling that the bacteria, that human population has become, is up against.BibliographyAird, John S. Chinas family planning terror The Human Life Review, Summer 1994Wilson, Edward O. The Future of Life (excerpt, the bottle neck theory) U.K, stochastic House Inc. 2002www.gdrc.org/icm/grameen-info.htmlwww.worldbank.org

Luotang Power

shelve of Contents conception1 QUANTITATIVE VARIANCE ANALYSIS2 i. Quantity air division5 ii. Price strain6 iii. Fuel Efficiency dissonance7 iv. Fuel salute Variance8 v. Other Cost Variances9 5 gatekeeper FORCES. 11 CONCLUSION12 INTRODUCTION Luotang situation was established by Ameri seat companies who was selected bidders to operate a 600 MW scorch-fired military group plant project. This company was located in Hubei Province, China. Although this company exclusively foreign-owned but they lead to use Chinese- manufactured equipment. on that breaker point atomic number 18 two main resigns in this case study.The first issue is the positive performance of Luotang great power does not memorialize in the mo send packingary cases. Mr. topaz Min Yi was scheduled to father a presentation to the Board of Directors of his p arnt company, China Hua Tong Power abtaboo the turn ups. Mr. topaz Min Yi is a general manager of the Luotang Power Company. He postulate to ana lyze and investigate the financial results before presenting to the gore the unsatisfying results. The second issue is about the pure tone of the char renderd by the supplier, Pingdingshan. Sometimes, the Pingdingshan impart supply al nigh of the burn with bad quality.They will send some of the coal contain amply level of moisture. They need to take time to dry it and will cause additional be to happen like terminus speak to. Mr. suntan wants to use a sectionalization analysis method to better understand plant performance compared to the previous course of study. So, we will service Mr. Tan to solve this bother by conniving and prepare the recommendations to improve reporting and evaluation of the plants performance. QUANTITATIVE VARIANCE ANALYSIS As what claim been introduced before, the Luotang Power CEO has to present the financial report to the board of director.But first he has to understand about the quantitative variate analysis. Variance Analysis is the analysis of performance by means of strains. This spear give the gate be apply to promote counselling action at the earliest possible stages. After a bud shrink (based on archetype mystify up) has been pot, its avail lies in the review procedures which compare veridical results against the budget. Variance analysis is the process of examining in detail each departure amidst positive and budgeted or stock be to enamour the reasons why budgeted results were not met. When the effect of unevenness is concerned, thither are two types of stochastic variables.When the veridical results are better than judge results given variance is described as affable variance. In common use favorable variance is denoted by the letter (F). But when actual results are worse than expected results given variance is described as adverse variance, or unfavorable variance. In common it is denoted by the letter (U). There are very few plans that turn out exactly as planned. Even when the over wholly objectives of the plan are achieved, some, if not all components of the performance will cast off varied from the sub-plans or trites that make up the overall picture.So does the performance on the Luotang Power in 2011 which most of the variance is in unfavorable results. The variance analysis provides a cloth for all problem managers including Mr. Tan as one of Luotang Power directors to break down the overall performance of an organization, so that each individual element of the short letter crowd out be isolated and analyzed in turn. The CEO facing problem with meter variance, value variance, can readiness variance, fuel toll variance and other constitute variances. All these variance help him to explain about the plant performance throughout the class 2011 to the board of directors.Later, we will explain some of the variance that we strike listed and all the problems related to Luotang Power Variance Explained case study. This is the calculation of all variances. Variance Calculation Result Quantity Variance (3427351-3937377) x 0. 4219 = 215179. 97 discriminatory Price Variance discriminatory Fuel Efficiency Variance (346-347) x 0. 4219 x 3427351= 1445999387 Unfavorable Fuel Cost Variance (315612 320183)=5021 Unfavorable Fixed operate Maintainance Variance (33178-39068)=5890(304090 348549)=44459 UnfavorableUnfavorable i. Quantity Variance 3,427,351-3,937,377) x 0. 4219 = RM 215,179. 97 (UNFAVOURABLE) Based on the calculation above, we can see that amount of money of selling to HPPC had been declined in the year 2011 regarding HPPC mature galvanisingal energy by itself. As we can see, Luotang Company never expects that demanding from HPPC will decline because looking at data, they make a slew purchase on year 2010 and suddenly on year 2011, have dropped in demand. Ratio of coal consumed to net electrical energy generation 2010 2011 347,000 X century % = 8. 1 % 3,937,377 346,000 X 100 % = 10. 09 % 3,427,351 Based on calculation above, we can see that in the year 2010, Luotang very effectively usage their resources accordingly to get under ones skin electricity, but in the year 2011, Luotang lack of usage of resources to stimulate electricity. Excessive usage of clobbers that is usually a reason of unfavorable direct material quantity variance may be due to pocket-sizeder quality of materials, untrained workers, poor supervision. Generally, production managers are accountable for this variance.However purchasing department may withal be held responsible for purchasing materials of utterer-rankinger quality to economize on legal injurys. Where Purchasing Department purchases low grade direct materials at low prices to record a favorable material price variance, the material quantity variance is usually unfavorable due to lower quality of direct materials. ii. Price Variance The definition of price variance is the difference between the actual and precedent prices of one product uni t multiplied by how much input was used.The verbalism is Price Variance = (Actual Price Standard Price) X Actual Quantity The price variance can be used by a trade to assess the dislodge between expected and actual input prices, since a positive price variance reflects an unfavorable salute rise, while a banish result indicates a favorable cost decrease. To adapt price variance to the type of business Luotang power its based upon the average price that electricity was sold to HPPC. The shape is (Price per MWh in Current Year-Price per MWh in Prior Year) * Net Generation in Current Year From our calculation in price variance for Loutang Power we get amount RMB 6,511,9669.Since the amount is positive, thats mean it unfavorable. Unfavorable show that Loutang Power un faculty in managing its price and cost. We can see that demand from clients in 2010 is higher than others historic period because in 2010 the price is lowest. In 2009 is the highest price than its effect the demand s. General Manager increases a little bit price in 2011, so the demand is reduced dramatically. This may also be caused by HPPC had its own electricity generating and produce themselves the electricity. Price is influence of the increase of cost, especially direct material cost.Luotang power moldiness change the term of contract with the supplier. Origin contract is Luotang Power paid a congealed price per tonne. If staying with fixed price, the company must(prenominal)(prenominal) pay it although the coal quality has not reached the expected quality. Luotang Power purchase it with a large number, its a high risk because the supplier contradictory provides the quality coal. So Luotang must buy the coal with a condition that if the coal is not meet the qualifications, it must be returned back to the supplier. Luotang Power must set the fix benchmark for the coal, so the supplier must follow it.If not Luotang Power doesnt have to pay it, just return it. It saves the cost. So Luota ng can set the price lower. iii. Fuel Efficiency Variance The meaning of fuel efficiency variance in this case study is the difference between the current year of the quantity of coal used to generate each MWh of electricity sold and the prior year of the quantity of coal used to generate each MWh of electricity sold. This is calculation how to honour the fuel efficiency variance (Mass of coal used per net MWh sold this year- Mass of coal used per net MWh sold pass away year) x MWh sold this years x price of coal last yearFrom our calculation, for 2011, the fuel efficiency variance is RMB 1,445,999,387. This show that this variance is unfavorable because the result in negative. We establish several(prenominal) reasons that cause this to happen. The first reason is from an electricity demand from the HPPC is decreasing in 2011. This due to the HPPC have its own electricity generating units. The HPPC can produce the kindred electricity as the Luotang electricity. The second reason is because of the price that Luotang Power offer to HPPC. If you see in 2010, the price that the Luotang offer is cheaper than 2011.Because of the increasing of electric price in 2011, the amount of electricity sold is decreasing. The other reason maybe for the quality of coal provided by Pingdingshan. Pingdingshan was required to supply low mho bituminous coal. If the Pingdingshan provides low quality of coal to the Luotang, the coal that can be used to produce electricity will decrease then, the production of electricity will be reduced. There is some recommendation that we will give to Mr. Tan to overcome this problem. We recommend that Luotang revenue does not just depend on the HPPC only.Mr. Tan necessitate to find other clients. Even it will cost to Luotang but it is will give advantage to Luotangs long- term performance. The second recommendation is Luotang needs to lower the price of electricity if the company wants the HPPC buy more electricity from them. The last one is , the Luotang need too strict with the Pingdingshan regarding to the direct material, coal. If the Pingdingshan provides them with a low quality of the coal, the Luotang needs to tell them or not to pay the expenses. The Luotang cannot let this happen.Although they can adjust the price but actually it will make the Luotang suffered spillage in despotic their direct materials because they need to bear other cost in order to adjust back the quality of coal like the storage expenses. iv. Fuel Cost Variance In cost accounting, deviation between the actual cost and the bill cost. If the actual cost exceeds the trite cost, an unfavorable variance exists. A variance can be calculated for different cost items such as manufacturing costs (i. e. , direct material, direct labor, and overhead), selling expenses, and administrative expenses.The reasons for a variance should be identified and corrective action taken. Favorable variance can be dod as a difference between an actual cost and a budgeted or standard cost, and the actual cost is the less(prenominal)er amount. In the case of revenues, a favorable variance occurs when the actual revenues are greater than the budgeted or standard revenues. And unfavorable variance can be defined as the amount by which actual costs exceed the standard costs or budgeted costs. Also, the amount by which actual revenues are less than the budgeted revenues.After all of us do the analysis, we have found that this company having study problems in fuel cost, the fuel that Luotang adopt from the Pingdingshan for this year have a low quality to compare from the last year. This has affected the production of the company. So that it brought the company a major problem that are decreasing purchase from HPPC. Analysis variance has shown that the fuel cost variance it just unfavorable. We have used the original formula, that are, Cost Variance = (cost this year-cost last year) x actual quantity this year.But we have modified the formula to calculate with Fuel Cost Variance = (price of coal this year-price of coal last year) x Mass of used per net MWh sold this year x MWh sold this year. So that we have found that Luotang have unfavorable variance. The cost is increased from the standard cost because the coal that receive from the Pingdingshan have a problem with its quality so that its take time to plant to generate or burn the coal. So that, its increase the cost with a lower quantity of production. From the analysis, we recommend Luatong should do fuel diversification.Fuel diversification implies the selection of a mix of electric generation technologies in a vogue that strikes a good balance between reduced cost and reduced risk. A long-term perspective as well as a short perspective can be taken on the fuel diversification problem. In a short-term perspective, the decision maker is hold to selecting power sources from actual alternatives. The get toion of new generation plants and the associated fixed costs are justifiably ignored. The short-term problem translates in most instances to a plan problem.On the other render the long-term perspective on fuel diversity seeks insights that can help decision-making involved in the selection of new power plants. The long-term problem can be thought of as a resource- planning problem. Our focus is on the long-term perspective. Long-term fuel diversity has recently gained the guardianship of state regulators and federal policy makers. It has been argued that fuel diversity has the potential to advance several socially desirable objectives such as lower long-term prices, low price risk, less dependent on foreign sources of energy, higher power reliability and a cleaner environment. . Other Cost Variances The variance that related in this area are Coal Cost, Fixed run and Maintenance Cost, and Depreciation Expense. This is because in this case, only these three costs that have the useful information that help us to make an analysis of variance . Allocated cash costs are a type of expense that is clearly associated with and so can be readily designate to a certain(p) business process, project or department. Allocated costs can be divided into two which allocate cash costs and allocated non-cash costs. Allocated cash costs are most probably things related to cash items.In this case it can be implemented in fixed operating and maintenance while allocating non-cash costs example is derogation expense. The formula to calculate these two types of allocated cost is Allocated Cash Non-Cash Costs = (Cost of volume allocated based on the quantity used Actual costs) colligate to the Allocated Cash Costs, in this case, we can simply use the formula Allocated Cash Costs = (Standard Cost for Fixed Operating and Maintenance 2011 Actual Fixed Operating and Maintenance 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that 5890 or can be denoted by 5890 U. Which shows unfavorable result. The main constituent that contributes to increase of actual result is unmanageable plant management. This is including engineering, planning, accounting and cost of rail bureau fee. While in Luotang Power, they only have depreciation expense that have a recounting of Allocated Non-Cash Cost, we can simply use the formula Allocated Non-Cash Costs = (Standard Cost for Depreciation Expense 2011 Actual Depreciation Expense 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that 44459 or can be denoted by 44459 U. Which shows unfavorable result. The main cause that contributes to increase of actual result is the standard cost of depreciation that have been planned is unachievable. In the previous two years, they recorded RMB 350320 in 2009 and RMB 349342 in 2010. The issue arises is why Loutang Power finance department decreases the standard cost significantly and unachievable. Our suggestion towards this company to minimize their unfavorable results is manage their plant in a very flourishing mood and perhaps can decrease the unachievable amount of the fixed cost.Firstly, Luotang Power can minimize their cost of handling the management of their plant in a very strategic way. They have to manage the railway line regarding its fees, manage coal by maximizing the utilities of storage area, manage its boilers with a full efficiency of boiling point and so much more related to the site layout for 2x300MW Luotang Power Project. Next, they must take into consideration on achievable amount of the standard cost. It is essential to all standard cost setter to discuss among all of the directors and subordinates first before setting up the most accurate standard cost that can be used as a benchmark for a company. Porter Forces 1) Efficiency Based on data, we can see that Luotang Company doesnt have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing. They have made by their own estimated or standard cost on year 2011 but when comes to producing the actual cost incurred more than standard cost. This is showing that they fail to manage their production either capability of the machine or weakness of management itself. 2) Bargain of buyer Regarding to theory 5 Porter Forces, their purchaser has power of deciding the price. When we looking at the information, Luotang depend more on HPPC as a buyer.So this made difficulties to Luotang to decide their own price although they have an efficiency in production. 3) Bargain of supplier As we know, supplier as the definitive agent to adjudicate whether our company successful or not, because we rely on their capabilities to supply us with quality raw materials and reasonable price, also willing to provide us when we need. In this case, Luotang depend on Pingdingshan and recently reported that coal quality had deteriorated about 3 % from the expected qualit y. CONCLUSION Luotang Power Company is an multinational power developers to finance, design, construct and operate coal-fired power plant.However due to the nature of our business, we have a big problem about our supplier that have gotten changed on 2011. The supplier has supplied low quality coal to Luotang and that disturbs the progress of the production. That has caused decreases demand from a loyal customer. And its affect the financial situation of the company. Besides that, several recommendations should be taken to stop up a successful implementation of the system in our company. First of all, purchasing department may also be held responsible for purchasing materials that can define the quality of the material.Besides that, Luotang also change the term of contract with the supplier, need to find other clients not to depend to HPPC, Luotang also should do fuel diversification to make sure thither are several suppliers, and Luotang can minimize their cost of handling the man agement of their plant in a very strategic way so that they can improve their management well. In addition, what we have found by concept 5 Forces in this company that their faces during their production. There are Luotang not have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing.Besides that, bargain of buyer that show their purchaser have power in deciding the price. And lastly, bargain of supplier that show there is a supplier that supply the raw material to Luotang. As a conclusion in overall, we can see that Luotang Power Company has a good performance in their production but it have decreased in year 2011 because there are several problems that unexpected, that come from the supplier and others. So that, Luotang should do in several ways to overcome the problem and prove it to the Boar of Directors.Luotang PowerTable of Contents INTRODUCTION1 QUANTITATIVE VARIANCE ANALYSIS2 i. Quantity Variance5 ii. Price Variance6 iii. Fuel Efficiency Variance7 iv. Fuel Cost Variance8 v. Other Cost Variances9 5 PORTER FORCES. 11 CONCLUSION12 INTRODUCTION Luotang Power was established by American companies who was selected bidders to operate a 600 MW coal-fired power plant project. This company was located in Hubei Province, China. Although this company wholly foreign-owned but they need to use Chinese- manufactured equipment. There are two main issues in this case study.The first issue is the positive performance of Luotang Power does not show in the financial results. Mr. Tan Min Yi was scheduled to make a presentation to the Board of Directors of his parent company, China Hua Tong Power about the results. Mr. Tan Min Yi is a general manager of the Luotang Power Company. He needs to review and investigate the financial results before presenting to the board the disappointing results. The second issue is about the quality of the coal provided by the supplier, Pingdingshan. Sometimes, the Pingdingshan will supply some o f the coal with bad quality.They will send some of the coal contain high level of moisture. They need to take time to dry it and will cause additional costs to happen like storage cost. Mr. Tan wants to use a variance analysis method to better understand plant performance compared to the previous year. So, we will help Mr. Tan to solve this problem by calculating and prepare the recommendations to improve reporting and evaluation of the plants performance. QUANTITATIVE VARIANCE ANALYSIS As what have been introduced before, the Luotang Power CEO has to present the financial report to the board of director.But first he has to understand about the quantitative variance analysis. Variance Analysis is the analysis of performance by means of variances. This tool can be used to promote management action at the earliest possible stages. After a budget (based on standard costs) has been set, its usefulness lies in the review procedures which compare actual results against the budget. Varianc e analysis is the process of examining in detail each variance between actual and budgeted or standard costs to determine the reasons why budgeted results were not met. When the effect of variance is concerned, there are two types of variances.When the actual results are better than expected results given variance is described as favorable variance. In common use favorable variance is denoted by the letter (F). But when actual results are worse than expected results given variance is described as adverse variance, or unfavorable variance. In common it is denoted by the letter (U). There are very few plans that turn out exactly as planned. Even when the overall objectives of the plan are achieved, some, if not all components of the performance will have varied from the sub-plans or standards that make up the overall picture.So does the performance on the Luotang Power in 2011 which most of the variance is in unfavorable results. The variance analysis provides a framework for all busi ness managers including Mr. Tan as one of Luotang Power directors to break down the overall performance of an organization, so that each individual element of the business can be isolated and analyzed in turn. The CEO facing problem with quantity variance, price variance, fuel efficiency variance, fuel cost variance and other cost variances. All these variance help him to explain about the plant performance throughout the year 2011 to the board of directors.Later, we will explain some of the variance that we have listed and all the problems related to Luotang Power Variance Explained case study. This is the calculation of all variances. Variance Calculation Result Quantity Variance (3427351-3937377) x 0. 4219 = 215179. 97 Unfavorable Price Variance Unfavorable Fuel Efficiency Variance (346-347) x 0. 4219 x 3427351= 1445999387 Unfavorable Fuel Cost Variance (315612 320183)=5021 Unfavorable Fixed Operating Maintainance Variance (33178-39068)=5890(304090 348549)=44459 Unfavorabl eUnfavorable i. Quantity Variance 3,427,351-3,937,377) x 0. 4219 = RM 215,179. 97 (UNFAVOURABLE) Based on the calculation above, we can see that amount of selling to HPPC had been declined in the year 2011 regarding HPPC produce electricity by itself. As we can see, Luotang Company never expects that demanding from HPPC will decline because looking at data, they make a bulk purchase on year 2010 and suddenly on year 2011, have dropped in demand. Ratio of coal consumed to net electricity generation 2010 2011 347,000 X 100 % = 8. 1 % 3,937,377 346,000 X 100 % = 10. 09 % 3,427,351 Based on calculation above, we can see that in the year 2010, Luotang very effectively usage their resources accordingly to generate electricity, but in the year 2011, Luotang lack of usage of resources to generate electricity. Excessive usage of materials that is usually a reason of unfavorable direct material quantity variance may be due to lower quality of materials, untrained workers, poor supervision. Generally, production managers are responsible for this variance.However purchasing department may also be held responsible for purchasing materials of lower quality to economize on prices. Where Purchasing Department purchases low grade direct materials at low prices to show a favorable material price variance, the material quantity variance is usually unfavorable due to lower quality of direct materials. ii. Price Variance The definition of price variance is the difference between the actual and standard prices of one product unit multiplied by how much input was used.The formula is Price Variance = (Actual Price Standard Price) X Actual Quantity The price variance can be used by a business to assess the change between expected and actual input prices, since a positive price variance reflects an unfavorable cost rise, while a negative result indicates a favorable cost decrease. To adapt price variance to the type of business Luotang power its based upon the average price that el ectricity was sold to HPPC. The formula is (Price per MWh in Current Year-Price per MWh in Prior Year) * Net Generation in Current Year From our calculation in price variance for Loutang Power we get amount RMB 6,511,9669.Since the amount is positive, thats mean it unfavorable. Unfavorable show that Loutang Power unefficiency in managing its price and cost. We can see that demand from clients in 2010 is higher than others years because in 2010 the price is lowest. In 2009 is the highest price than its effect the demands. General Manager increases a little bit price in 2011, so the demand is decreased dramatically. This may also be caused by HPPC had its own electricity generating and produce themselves the electricity. Price is influence of the increase of cost, especially direct material cost.Luotang power must change the term of contract with the supplier. Origin contract is Luotang Power paid a fixed price per tonne. If staying with fixed price, the company must pay it although t he coal quality has not reached the expected quality. Luotang Power purchase it with a large number, its a high risk because the supplier inconsistent provides the quality coal. So Luotang must buy the coal with a condition that if the coal is not meet the qualifications, it must be returned back to the supplier. Luotang Power must set the fix benchmark for the coal, so the supplier must follow it.If not Luotang Power doesnt have to pay it, just return it. It saves the cost. So Luotang can set the price lower. iii. Fuel Efficiency Variance The meaning of fuel efficiency variance in this case study is the difference between the current year of the quantity of coal used to generate each MWh of electricity sold and the prior year of the quantity of coal used to generate each MWh of electricity sold. This is calculation how to find the fuel efficiency variance (Mass of coal used per net MWh sold this year- Mass of coal used per net MWh sold last year) x MWh sold this years x price of co al last yearFrom our calculation, for 2011, the fuel efficiency variance is RMB 1,445,999,387. This show that this variance is unfavorable because the result in negative. We found several reasons that cause this to happen. The first reason is from an electricity demand from the HPPC is decreasing in 2011. This due to the HPPC have its own electricity generating units. The HPPC can produce the same electricity as the Luotang electricity. The second reason is because of the price that Luotang Power offer to HPPC. If you see in 2010, the price that the Luotang offer is cheaper than 2011.Because of the increasing of electric price in 2011, the amount of electricity sold is decreasing. The other reason maybe for the quality of coal provided by Pingdingshan. Pingdingshan was required to supply low sulfur bituminous coal. If the Pingdingshan provides low quality of coal to the Luotang, the coal that can be used to produce electricity will decrease then, the production of electricity will b e reduced. There is some recommendation that we will give to Mr. Tan to overcome this problem. We recommend that Luotang revenue does not just depend on the HPPC only.Mr. Tan needs to find other clients. Even it will cost to Luotang but it is will give advantage to Luotangs long- term performance. The second recommendation is Luotang needs to lower the price of electricity if the company wants the HPPC buy more electricity from them. The last one is, the Luotang need too strict with the Pingdingshan regarding to the direct material, coal. If the Pingdingshan provides them with a low quality of the coal, the Luotang needs to tell them or not to pay the expenses. The Luotang cannot let this happen.Although they can adjust the price but actually it will make the Luotang suffered loss in controlling their direct materials because they need to bear other cost in order to adjust back the quality of coal like the storage expenses. iv. Fuel Cost Variance In cost accounting, deviation betwee n the actual cost and the standard cost. If the actual cost exceeds the standard cost, an unfavorable variance exists. A variance can be calculated for different cost items such as manufacturing costs (i. e. , direct material, direct labor, and overhead), selling expenses, and administrative expenses.The reasons for a variance should be identified and corrective action taken. Favorable variance can be defined as a difference between an actual cost and a budgeted or standard cost, and the actual cost is the lesser amount. In the case of revenues, a favorable variance occurs when the actual revenues are greater than the budgeted or standard revenues. And unfavorable variance can be defined as the amount by which actual costs exceed the standard costs or budgeted costs. Also, the amount by which actual revenues are less than the budgeted revenues.After all of us do the analysis, we have found that this company having major problems in fuel cost, the fuel that Luotang receive from the P ingdingshan for this year have a low quality to compare from the last year. This has affected the production of the company. So that it brought the company a major problem that are decreasing purchase from HPPC. Analysis variance has shown that the fuel cost variance it just unfavorable. We have used the original formula, that are, Cost Variance = (cost this year-cost last year) x actual quantity this year.But we have modified the formula to calculate with Fuel Cost Variance = (price of coal this year-price of coal last year) x Mass of used per net MWh sold this year x MWh sold this year. So that we have found that Luotang have unfavorable variance. The cost is increased from the standard cost because the coal that receive from the Pingdingshan have a problem with its quality so that its take time to plant to generate or burn the coal. So that, its increase the cost with a lower quantity of production. From the analysis, we recommend Luatong should do fuel diversification.Fuel diver sification implies the selection of a mix of electric generation technologies in a fashion that strikes a good balance between reduced cost and reduced risk. A long-term perspective as well as a short-term perspective can be taken on the fuel diversification problem. In a short-term perspective, the decision maker is limited to selecting power sources from existing alternatives. The construction of new generation plants and the associated fixed costs are justifiably ignored. The short-term problem translates in most instances to a scheduling problem.On the other hand the long-term perspective on fuel diversity seeks insights that can help decision-making involved in the selection of new power plants. The long-term problem can be thought of as a resource- planning problem. Our focus is on the long-term perspective. Long-term fuel diversity has recently gained the attention of state regulators and federal policy makers. It has been argued that fuel diversity has the potential to advan ce several socially desirable objectives such as lower long-term prices, low price risk, less dependent on foreign sources of energy, higher power reliability and a cleaner environment. . Other Cost Variances The variance that related in this area are Coal Cost, Fixed Operating and Maintenance Cost, and Depreciation Expense. This is because in this case, only these three costs that have the useful information that help us to make an analysis of variance. Allocated cash costs are a type of expense that is clearly associated with and so can be readily assigned to a certain business process, project or department. Allocated costs can be divided into two which allocate cash costs and allocated non-cash costs. Allocated cash costs are most probably things related to cash items.In this case it can be implemented in fixed operating and maintenance while allocating non-cash costs example is depreciation expense. The formula to calculate these two types of allocated cost is Allocated Cash N on-Cash Costs = (Cost of volume allocated based on the quantity used Actual costs) Related to the Allocated Cash Costs, in this case, we can simply use the formula Allocated Cash Costs = (Standard Cost for Fixed Operating and Maintenance 2011 Actual Fixed Operating and Maintenance 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that 5890 or can be denoted by 5890 U. Which shows unfavorable result. The main factor that contributes to increase of actual result is unmanageable plant management. This is including engineering, planning, accounting and cost of railway fee. While in Luotang Power, they only have depreciation expense that have a relation of Allocated Non-Cash Cost, we can simply use the formula Allocated Non-Cash Costs = (Standard Cost for Depreciation Expense 2011 Actual Depreciation Expense 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.F rom the table, it shows that 44459 or can be denoted by 44459 U. Which shows unfavorable result. The main cause that contributes to increase of actual result is the standard cost of depreciation that have been planned is unachievable. In the previous two years, they recorded RMB 350320 in 2009 and RMB 349342 in 2010. The issue arises is why Loutang Power finance department decreases the standard cost significantly and unachievable. Our suggestion towards this company to minimize their unfavorable results is manage their plant in a very successful way and perhaps can decrease the unachievable amount of the fixed cost.Firstly, Luotang Power can minimize their cost of handling the management of their plant in a very strategic way. They have to manage the railway line regarding its fees, manage coal by maximizing the utilities of storage area, manage its boilers with a full efficiency of boiling point and so much more related to the site layout for 2x300MW Luotang Power Project. Next, they must take into consideration on achievable amount of the standard cost. It is essential to all standard cost setter to discuss among all of the directors and subordinates first before setting up the most accurate standard cost that can be used as a benchmark for a company. Porter Forces 1) Efficiency Based on data, we can see that Luotang Company doesnt have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing. They have made by their own estimated or standard cost on year 2011 but when comes to producing the actual cost incurred more than standard cost. This is showing that they fail to manage their production either capability of the machine or weakness of management itself. 2) Bargain of buyer Regarding to theory 5 Porter Forces, their purchaser has power of deciding the price. When we looking at the information, Luotang depend more on HPPC as a buyer.So this made difficulties to Luotang to decide their own price although they h ave an efficiency in production. 3) Bargain of supplier As we know, supplier as the important agent to determine whether our company successful or not, because we rely on their capabilities to supply us with quality raw materials and reasonable price, also willing to provide us when we need. In this case, Luotang depend on Pingdingshan and recently reported that coal quality had deteriorated about 3 % from the expected quality. CONCLUSION Luotang Power Company is an international power developers to finance, design, construct and operate coal-fired power plant.However due to the nature of our business, we have a big problem about our supplier that have gotten changed on 2011. The supplier has supplied low quality coal to Luotang and that disturbs the progress of the production. That has caused decreases demand from a loyal customer. And its affect the financial situation of the company. Besides that, several recommendations should be taken to ensure a successful implementation of th e system in our company. First of all, purchasing department may also be held responsible for purchasing materials that can define the quality of the material.Besides that, Luotang also change the term of contract with the supplier, need to find other clients not to depend to HPPC, Luotang also should do fuel diversification to make sure there are several suppliers, and Luotang can minimize their cost of handling the management of their plant in a very strategic way so that they can improve their management well. In addition, what we have found by concept 5 Forces in this company that their faces during their production. There are Luotang not have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing.Besides that, bargain of buyer that show their purchaser have power in deciding the price. And lastly, bargain of supplier that show there is a supplier that supply the raw material to Luotang. As a conclusion in overall, we can see that Lu otang Power Company has a good performance in their production but it have decreased in year 2011 because there are several problems that unexpected, that come from the supplier and others. So that, Luotang should do in several ways to overcome the problem and prove it to the Boar of Directors.

Eastern Theater Essay

Noh and KyogenThe earliest existing Kyogen scripts date from the 14th century. Kyogen was used as an intermission amidst Noh acts it linked the theme of the Noh play with the modern world by means of farce and slapstick. The Noh was exclusively performed to the high level class. Unlike Noh, the performers of Kyogen do non acquire masks, unless their role calls for physical transformation. Both men and women were allowed to perform Kyogen until 1450.KabukiThe best known form of Japanese theatre is Kabuki. It was performed by Okunis. Perhaps its fame comes from the wild costumes and swordfights, which used solid swords until the 1680s. Kabuki grew out of opposition to Noh they wanted to shock the audience with more lively and timely stories. The first performance was in 1603. Like Noh, however, over time Kabuki became not just performing in a new way, only when a stylized art to be performed only a certain way. As a matter of interest, the popular Gekidan Shinkansen, a theatric al troupe establish in Tokyo today, insists it follows pure kabuki tradition by performing historical roles in a modern, noisy, and outlandish way to shock the audience as kabuki intended, if you will. Whether or not they atomic number 18 kabuki, however, remains a matter of debate and personal opinion. Kabuki is a character of theatre that combines music, gambling, and dance.BunrakuPuppets and Bunraku were used in Japanese theatre as early as the noh plays. Medieval records record the use of puppets actually in Noh plays. Puppets atomic number 18 3- to 4-foot-tall (0.91 to 1.2 m) dolls that are manipulated by puppeteers in full view of the audience. The puppeteers controlling the legs and hands are dressed entirely in black, while the head puppeteer is wearing colorful clothing. harmony and chanting is a popular convention of bunraku, and the shamisen player is usually considered to be the leader of the production.Modern theatreJapanese modern drama in the early 20th centur y, the 1910s, consisted of Shingeki (experimental Western-style theater), which employed naturalistic acting and contemporary themes in contrast to the stylized conventions of Kabuki and Noh. Hgetsu Shimamura and Kaoru Osanai were two figures influential in the development of shingeki. In the postwar period, on that point was a phenomenal growth in creative new dramatic works, which introduced fresh aesthetic concepts that revolutionized the orthodox modern theater. Challenging the realistic, psychological drama focused on tragic historical progress of the Western-derived shingeki, young playwrights broke with such accepted tenets as conventional stage space, placing their action in tents, streets, and open areas and, at the extreme, in scenes played out all over Tokyo.Plots became increasingly complex, with play-within-a-play sequences, moving rapidly back and forth in time, and intermingling reality with fantasy. dramatic structure was fragmented, with the focus on the perfo rmer, who often used a variety of masks to reflect distinct personae. Playwrights returned to common stage devices perfected in Noh and Kabuki to project their ideas, such as employing a narrator, who could also use English for international audiences. Major playwrights in the 1980s were Kara Juro, Shimizu Kunio, and Betsuyaku Minoru, all closely connected to specific companies. In contrast, the fiercely independentMurai Shimako won awards throughout the world for her numerous works focusing on the Hiroshima bombing.ELEMENTSThe Musicians Stage (Yuka)This is the auxiliary stage upon which the gidayu-bushi is performed. It thrusts out into the audience area at the front right portion of the seats. Upon this auxiliary stage there is a picky revolving platform. It is upon this revolving platform that the chanter and the shamisen player make their appearance, and, when they are finished, it turns once more, bringing them backstage and placing the next performers on the stage. The Part itions (Tesuri) and the Pit (Funazoko)Between extreme upstage and extreme downstage, there are three stage partitions, known as railings (tesuri). The area behind the second partition is called the pit (funazokolit., ship bottom), and it is where the manipulators stand. It is one step lower than the main stage. When the puppets move, their feet move along the railings, making it savour as though they are actually walking upon the ground. The building (yatai) or painted backdrop (kakiwari) is attached to the partition farthest from the audience (main railing).Training to catch a puppeteer begins with the feet, and then the left hand, and finally proceeds to the head and right hand. Such a long period of study was required those in antique times, it was said Ten years for the feet, ten years for the left. In order to help the left-hand puppeteer maintain a more comfortable position, the head puppeteer wears close to special footwear known as stage clogs or magisterial clogs. A la rge doll can be as much as 1 m 50 cm tall, while a smaller one is about 1 m 30 cm, so the height of the elevated clogs to be used can vary from 20 cm to 50 cm, depending upon such conditions as the size of the doll. The heads of the dolls are carved of wood and are hollow, and they are located atop a special head-grip stick (dogushi), which is placed through a hole in the shoulder board it is with this stick that the main puppeteer manipulates the doll. in that location are lengths of fabric draped both in front of and in back of the shoulder board, and they are attached to bamboo hoops.The puppets costumes consist of an down the stairs robe (juban), an inner kimono (kitsuke), an outer jacket (haori) or outer robe (uchikake), the collar (eri), and the belt-like sash (obi). In order to depart the dolls bodies the sensation of softness, the robes are thinly stuffed with cotton. Further, there is a hole in the back of the robes to allow the puppeteer to manipulate the dolls. For ea ch performance, the costume masters choose costumes out of many of the similar types of robes of different colors and patterns, deciding which robes to use with which puppet. The complete set of robes that they have chosen is then sent to the puppeteers.The puppeteers then take part in what is called koshirae, or the ski binding of the doll. Because they are used on the stage, the robes lose their bright colors, they become soiled, and in places they are even worn out. Therefore, they are in constant need of sustentation and repair. Furthermore, preparing new sets of costumes for the characters in a new play is another important task of the costume masters.The Nobori-hige mask is worn by the Ai-kyogen in a Noh drama in which he plays the role of the god of a subsidiary shrine. The smiling expression of its open, toothless mouth gives a better hint of human worth than of sacredness. The Oto mask is often used to portray ugly women, but it is also used by characters who disguise th emselves as the deity Jizo. The Buaku mask is like a Kyogen version of the Noh Beshimi, and although it is a demon mask, its humorous expression is not frightening. TheKentoku mask is used for the pot liquor of non-human beings, such as horses, cows, dogs, and crabs. TheUsofuki mask looks like it is whistling, and is used for the spirits of mosquitoes and mushrooms. TheKitsune mask is used for the old fox in Fox Trapping, the highest-ranking Kyogen play. In the Edo period, it seems that there were many realistic animal masks use, but today only the fox (Kitsune), monkey (Saru), and badger (Tanuki) remain.The daimyo (feudal lords) that appear in Kyogen usually wear a dan-noshime as an under robe, a suosuit as trousers and vest / jacket, and a special cap (hora-eboshi). Taro Kaja, who might be said to be representative of Kyogen, usually wears a stripednoshime as an under robe, a kataginu as a agreeable of vest / jacket, and a pair of han-bakama (shorthakama) as trousers. One specia l characteristic of akataginu is that it is usually decorated with a free design of an animal, plant, or utensil that diagrammatically depicts some theme from the characters daily life.On the half-hakama as well, pestles, sailboats, and giant radishes are often dyed in circular motifs, and on characters such as travelers, warrior priests, con-men, salesmen, and the spirits of plants or animals,kyakuhan (loose trousers that are tight fitting on the lower leg) are used, in order to indicate that they are very active. well-nigh all female characters wearnuihaku as under robes, and a special hat calledbinan-boshi. This is actually a 5-meter piece of white linen that is wrapped around the head, in such a way that long sections fall from the head down, like braids the ends of these sections are tucked into the waist band. Unlike the white tabi (split-toed socks) worn by Noh actors, all Kyogen actors, even those taking the part of the ai-kyogen in a Noh play, wear yellow or brown tabi.The heads (kashira) of the Bunraku puppets are divided into male and female, and then separate into categories according to the age, rank (social class), and distinguishing personality traits of the role they portray, and all of them have special names reflecting their special characteristics. If the play is different but the type of character is the same, the same head might be used for different characters in different plays. Sometimes, in order to match the character more closely, they are even repainted to give the right skin tone, or the wig might be changed, as the heads as used for one role after another.The wigs in Bunraku as called kazura, and there are a number of fundamental styles, depending upon the type of character being portrayed. It is the job of the wig masters (called tokoyama), to sew and create an appropriate hairstyle (keppatsu) for every role, found upon these fundamental styles. Also, the tokoyama does not just style the wigs he also makes them by attaching ha ir to copper plates. The type of hair used is mostly human hair, but sometimes, in order to create the illusion of volume, the hair of a yaks tail is also used. The finished wig is then carefully placed upon, and then securely attached to, the head. When creating a special hairstyle, no oil is used, in order to prevent soiling the face, so the styling must be make only with water and beeswax (bintsuke).The small hand props of Bunraku include things that are carried in the hand or attached to bodies, such as swords or handkerchief-like tenugui, as well as larger items such as chests of drawers or lighting fixtures. There are also a number of useable items, such as letters that get torn up and thrown away, along with numerous others. All the hand props are small in size, in order to match the size of the puppets. Yet the types of fans used are the same size as those used by humans, which strangely enough does not seem to appear incongruous. The prop masters prepare all of the small props that are needed for each performance.THEMES1. Classification by work pithJidaimonoJidaimono means the Kabuki works describing the world of samurai and kuge (court nobles) in periods earlier than the Edo period, including works such as Kanadehon chushingura based on incidents that occurred in the Edo period, but were rewritten as if they occurred before the Edo period. This alteration of historical era was made because the Tokugawa Shognate prohibited the dramatization of historical acts that occurred in and after the late Sengoku period (the age of courteous wars in old Japan). Kabuki works based on stories from the Heian period or earlier are called Ochomono or Odaimono (tales of royalty/tales of the imperial era) .Sewamono are Kabuki works based on the lives of tradesmen in the Edo period. These were the modern plays of that era. Works focusing on the lives of common people of low social position are called Kizewa. The Kizewa works by Tsuruya Namboku 4th who was active in the Bunka/Bunsei period 1804 1830 are famous.Shosagoto means Buyo (Kabuki dance). At first, Shosagoto were considered to be the speciality of Onnagata, but from the latter half of the 18th century, tachiyaku also started to dance. Later, in the Bunka/Bunsei period, works called Hengebuyo (transformation dances) in which a single actor alone portrays multiple different characters became popular. Shosagoto can be classified by subject into groups of works such as Shishimono, Matsubamemono and Dojojimono.Gidayu-kyogen are also called Maruhonmono, meaning works which were initially performed in Ningyo-joruri (puppet play) and later dramatized for Kabuki. The story is advanced by the reciting of Takemoto (narrative recitation and music). Much of the action, production techniques and movements are stylized and are synchronized with the narration and musical accompaniment.Referenceshttp//www.arlymasks.com/japanese_history_timeline.htmhttp//www2.ntj.jac.go.jp/unesco/bunraku/en/contents/wha ts/stage.htmlhttp//www2.ntj.jac.go.jp/unesco/noh/en/kg_mask/kg_mask.htmlhttp//www2.ntj.jac.go.jp/unesco/bunraku/en/contents/creaters/operator.htmlhttp//www2.ntj.jac.go.jp/unesco/bunraku/en/contents/dolls/kashira.htmlhttp//www2.ntj.jac.go.jp/unesco/bunraku/en/contents/creaters/wig.htmlhttp//www2.ntj.jac.go.jp/unesco/bunraku/en/contents/creaters/cloth.htmlhttp//www2.ntj.jac.go.jp/unesco/bunraku/en/contents/creaters/prop.htmlhttp//www2.ntj.jac.go.jp/unesco/kabuki/en/5/5_03.html

Alison watt and Picasso

Alison watt and Picasso In this essay Im going to investigate deuce delineation painters, Alison Watt and Pablo Picasso. I will be writing about their lives and influences. The first artist I will be writing about is Alison Watt. She was born and brocaded In Greengrocer in 1965, 18 years later and she is still studying in Glasgow School of Art for a further 5 years. At the subject bea gallery in London Watt was the associate artist holding a spectacular exhibition of her own Phantom in 2008.Watt was well cognize for portrayals of herself and opposites holding cups plates etc, she came to the publics attention in 1987 when he won an award for the National Portrait Gallerys. Watt was also well known for drawing female nudes and figures plebeian neutral colors, dryly painted lost of her portraits were done using oil paint on a weedvas. As far as I am aware Alison Watt was known for flick portraits I have not heard of watt sculpting. She was also awarded an OBEY, she was the you ngest female artist to be awarded a entirely exhibition at SIGMA.Alison Watt was sort of original she interpreted her own ideas in her into motion-picture shows. Such as the paintings Hunger and the horses head l. This paintings watt has duplicated herself and she has also placed stochastic niter s in Radio places. The Alison watt painting I will be writing about is The native boy, It was make in 1990, made with oil paint on a board. Alison Watt has modeled herself Im this painting, I chosiery this painting because its actually neutral and doesnt have too much going on.This portrait is close up so you ratt conform to of the sitter is sitting or standing it unspoilt shows the face and neck. I would say everything in the portrait is loosely all the same proportion in terms of scale. N the understate it was Just some simple leaves and what looks like to be a wall. The spotlight and the stress dont look Joined together it looks like Watt is standing in front of something. Yo u loafer only see the top parts of the sitter and the background as it is a close up. The only thing thats being cut out is the rest of the figure.I think if I was in that location whilst this being painted you could whole step nature and paint. You could probably here birds chirping and the wind blowing as it looks like an area where you would hear these surroundings. It looks as painted around midday. It does seem like a tranquilize place and a very peaceful place . The lighting on the face is quite bright but the background is darker. I think it is a natural light. The light is coming from straight in and because if this I think it is during the day al virtually evening, but also I think it is winter because it looks quite cold.The light does cast shadows around the face I think its there to show some form and atmosphere, so the face doesnt look flat. The belief in this painting is quite dull and dreary and Watt doesnt look very happy , which I think has an effect on what th e DOD which comes across as winter. Although sometimes winter is bright it will always has that effect which makes the atmosphere dull and tense. The expression on Alison Watt definitely has an effect on the fancy of the painting because it Just looks as if shes depressed and wants to cry.The sitters position is unrecognizable as you cant see the shoulders all that you see is the neck and above the only way you can express the mood is by the facial expression. As mentioned you cant see the sitters clothes but from the hairstyle it looks quite classy and old fashioned. I think the artist hose the color scheme because it isnt a very complex painting So the color of the painting being neutral I believe is relevant to the painting. Watts face-off stokes in the background are part of the painting they are almost unseen , it almost looks edited to look smooth,but the face is to a greater extent textural you can see a few brushstrokes.Also on the face you can see where it has tried to b e blended. I think the brush strokes are looser on the background and more controlled on the face etc where you need detail. I am oblivious to how much time was spent on This painting as they are to skilled be able o split. But, personally I think Watt may have spent less time on this painting compared to the other painting. As this painting isnt as complex and not extremely detailed. The piece itself I would say is textural but around the governing bodybones you can see dots/dabs employ to blend the cheek and skin color.Watt seems to have used life like style or realistic, because it doesnt look fake and are elements where it Just looks airbrushed. Neutral colors have been used in this painting. I think Watt used these colors to give it the look of a real person. I think because of these colors that is why t made me decide the painting realistic/lifelike piece. I dont think they have am effect on the mood or atmosphere. Also I think the color scheme makes parts of the face such as the nose and mouth stand out.I honestly couldnt choose between whether this image is lively or cold. At the first look I would definitely say cold but if you look closer at the painting the face gives it a warm sensation. Watt used pattern in empty and dull areas. Pattern was used well around the face using leaves and curls. Also where there is a big plain space of wall a ribbon has been added and I hint without these features it would be really empty. The pattern used was regular and coherent nothing is out of the ordinary. In this painting the pattern is subtle.Although there is no definite outline ,you can see the different shapes and where watt has used two different colors side by side with a crisp edge. I think the painting is really bland. There is nothing really raise going on. It is really amazing though how good an artist is when they make it look so simple. I think Watt is good but I dislike this painting. I dont think this is the best piece Alison Watt has done, ca use the rest have something interesting In it which makes you remember it and makes you wonder about the painting. The other artist Im going to investigate is Pablo Picasso.Picasso was a Spanish artist, boor in 1881 who was the son of an art teacher and showed artistic talent at a very young age. When Picasso was 19 he went to live in Paris to study new styles and to pick up new styles. The blue dot was a famous period of Picasso. As the color blue symbolisms depression, when Picasso best friend committed suicide Picasso went into deep depression this is what was now as the blue period, where all the paintings are in shades of blue, have religious undertones and the subject matter is unhappy in nature.In 1973 Picasso was taken from us and he was one of the most famous artists of the twentieth century. During Picasso blue period it was his friend Casemate who influenced Picasso. During the rose period when mostly shades of pink were used he was experimenting with gouache , the subj ect of matter was the circus and during the cubist period it was ad African masks which influenced Picasso. The cubist period was when Picasso id his most original work , he took simple African masks which inspired him and turned them into paintings which are famous today.These course of painting break away from the rules regarding realism and perspective. Some of the faces are distorted. Picasso was only known for doing portrait and figure paintings to my knowledge. Oil paint on canvas is Picasso most chosen way to work. The art work I will be focusing on is the weeping charwoman. It was made in 1907. Im not able to tell what size the artwork is. I do not know the name of the sitter nor do I now that its actually a person who Picasso has Just made into his own idea or whether he painted this from his head.I chose this painting because I painted it in primary school and its his most known painting or the only painting I had ever heard of. The portrait is full length and the figure in the painting is in able to tell if she is sitting or standing as you can only see the top half of her body but Im assuming shes sitting. It is a close up and the head takes up most of the portrait so the head is definitely the biggest object in the painting. In the background it is Just simply a wall. The foreground and background do look Joined together because the woman isnt ad.You can see a bit of the sitter and a bit of the background. I can Just see a cartoon woman crying that is literally all I think if I was to imagine myself in the painting. I can hear a woman crying and smell lots of paint. You cant tell the time because it isnt a realistic painting. Im guessing something has happened as there is a woman in tears, it feels awkward and depressing , not a very nice place to be. There is no lighting in the painting. I think the mood and atmosphere is sad and awkward. Its expression and the body language of the sitter also the painting itself is about a woman crying.I would describe the mood of the sitter as upset and you cant see the shoulders. You can see spate hands as if she was holding a tissue up to her face to wipe her nose/eyes. She is multicultural I cant see any of her clothes. I have no idea why Picasso chose this color scheme. The artists style is cartoonist and abstract to me. You cant see the brushstrokes. I dont think he worked on this painting as long as he did the others, he others Just look as if they have been thought through more carefully. The painting is flat, I dont know what textures have been used.

Were the Allies Justified in Bombing German Cities?

The sole purpose in the role of the country is to protect the citizens of the acres that is exactly what Great Britain did for its nation and for the end of worldly concern War II. Great Britain had to do what was best for the country and should be justified as a result from the barrage fire of the German cities in account of the nations pride, a misinterpreted perception of morals and also due to being forced into a faithful situation. Although the casualties and ostracize impact that Germany faced, Britains actions in bombing the German cities should be justified due to the position they were in.Britain did not want to allow Germany to walk all over their nation that they had taken pride of and knew the consequences of the feasible outcomes if they had not acted against Germany. People of Great Britain would be hurt and the country had just wanted to protect its citizens (Document 5). Britain saw that there would have been a larger negative effect if they had not bombed the Ge rman cities compared to if they did. They perceived the bombing to have been a last chance to end the war.After the conflict in the midst of Russia and Germany, the Allies had seen Germanys air force as a Achilles heel which resulted in the bombing (Document 4). If they had not acted against Germany, Operation Sea Lion would have continued to commence and casualties would near likely have resulted the same towards the British (textbook p. 229). The product of Germanys determination to take over Great Britain would have meant to enable Hitler to have full govern over Europe. We would think that the countries would play along the rules implied in the war between the countries but that would be another sad misunderstood perception.From the beginning of the war, there was no real perception to what was wrong or right there were no morals once a country entered the war because they must do whatever precautions they would do for the best of their country. This is exactly what Great Br itain did. Their actions should not even be justified compared to Hitlers past decisions and false promises he had made with the Allies. The war itself had no limits because Hitler had already surpassed them all. The fault of Hitlers decisions was taken upon the citizens of Poland when Hitler decided to backstab a nation and take over the country (Textbook).Because of the false promises that were not lived up to, the trust between the Allies and Germany slowly slipped further away. Even though attacking them was not the best method, it was the only thing to do for the sake of the nation. They were merely giving Germany a taste of its own medicine due to the past decisions made by Hitler. Dont talk to me about morality in war, there is no such thing is quoted from a soldier from the Bomber Command veterans in 1975. This represents how nobody considers what is right or wrong in war and how they would sacrifice anything to do what is best for the nation (Document 8).Even if they did ha ve a fair understanding of morals, they still had to consider the consequences if they had not shot for the opportunity. In any difficult circumstances, a country must look past the harsh side effects and do what is best for its nation despite of it. The Allies were put into a tight situation and could not just stand by and watch their country take the negative impact by Hitlers actions. The one who had made the front move was Germany as they attacked Britain by sending plans to bomb London in order to seize control over the country.Germany is to blame for the reasoning behind the instalment of Great Britains actions towards them (textbook p. 228). Britain could not just sit back and watch so naturally, they returned the favour that they given them this would give them fair ground that they deserved in their stance. As a natural human reaction, they retaliated against the Germans and fought back which resulted into the bombing of the German cities (Document 6). Hitler should be at fault to put the civilians through the wrath of the British and should be the right to blame rather than the country that is merely defending itself (Document 7).

Evaluating Truth and Validity Exercise Essay

Week three assignment was to evaluate businesss from scenarios in the applications list 12.2 (a.-y.) at the end of Ch. 12 in The cheat of Thinking using the 4-stepm process while explaining the assessment and adding an alternative argumentation where need be. I volition begin with the inclose that Power must be mephistophelean because it can corrupt people which is in exercise j. Step unmatchable, I would verify that the argument was stated clear and complete for any inexplicable set forth. The argument did not hold the water once ticked for errors affecting the truth although it seemed to sustain past the first obstacle. Due to the many previous individuals passim history who had power and were never corrupted proves that the argued affirmation power corrupts all people is not true. I believe that power may be considered evil if put into the wrong hands would be a more valid argument.The argument failed on several objectives once the reasonings that linked conclusions to premises determined whether the conclusion is illegitimate or legitimate and validity errors are considered during the evaluation process in step three. Questions such as How corrupt do an individual have to become before considered evil? need to be answered when revising the educational activity. Individuals who have done corrupt things still does not label them as evil. One may ask what would be considered evil or what would be acceptable or unacceptable but yet still not categorise as evil? So with picking that statement apart and showing all the flaws it is only best to move on to a different argument and throw this one out. Evil is defined assome type of supernatural force or profound immorality and powers used for evil purposes forget have evil results. So that tells you that if power is in the right hands there will be good results.Second Argument- NExercise n will be the last argument which states, Nuclear power is a brat to world peace. Nuclear power is generated by nu clear efficiency send which makes the statement not true. The hide premise process and verifying that the statement was complete and clear was the first step done. Checking for errors affecting the truth was the next step. besides reading the statement as is, Nuclear power is a threat to world peace, is written falsely. It should read Nuclear power is a threat to world peace if used as a weapon.Fossil energy is a positive way to use nuclear energy which makes the original statement false. Next we will examine the reasoning that link conclusions to premises and check for validity errors. Nuclear power is a threat to world peace is the premise and I verified that the statement was false. Once I inserted if used as a weapon the statement is now more defendable. So rewriting the statement using if used as a weapon has changed everything and has made it a qualifying statement.Most nuclear energy is used to produce clean energy and is not a threat to world peace unless it is used to p roduce weapons. The statement Nuclear power is a threat to world peace had to be rewritten to state Nuclear power is a threat to world peace if used as a weapon. Alternative energy sources are generated by close to nuclear energy stations and are no threat to the world peace.Third Argument- RIf the companionable Security system is further weakened, the elderly will have to consternation poverty is my next argument which is exercise r in the evaluating for truth and validity. So therefore the elderly would not have to fear poverty if the Social Security system is not weakened. The statement passed once it was checked to be sure if it was a clear and complete statement and forhidden premises so I moved on to checking for errors affecting the truth which was the next step. In this process I found the statement to be false due to not all elderly individuals rely on Social Security. There are several reasons one may be poverty level, one is making poor financial decisions which is als o considered as mismanaging funds. This makes the statement false and untrue. If the statement read The elder who depends on Social Security will have to fear poverty if the system is further weakened, it would be more defensible.So therefore, those same elderly individuals would not have to fear poverty if the Social Security system is not further weakened. The final step can be derived from the premise to determine if there is a legitimate assumption and to check the argument for validity errors. The revised final statement is more defensible with the assumption that the elderly who depends on Social Security will be confront with poverty if the program is weakened. Step four process states that its best to embrace a different argument and abandon the old one if in any case many flaws are found in the one being evaluated which was done in each scenario to complete the process.ReferencesRuggiero, V.R. (2012). The art of thinking. A guide to critical and imaginative thought(10th e d.). Pearson Education

Personnel Management vs Human Resource Management

Personnel Management vs. tender-hearted Resource Management Word count 2500 January 30 2012 HNBS 121 HRM Mr. Nick Pronger Diana Carvalho 09607 Self military rank Prior to starting my assignment, I have researched and assessed various organisations to ramp up my case study and my choice was based on the proximity to one organisation I currently volunteer. Gathering tuition from the charity I volunteer was rather easy having access to the date I be it easy to select which information to collect and apply into my assignment.However, I had also go forthd information based on my individual(prenominal)ized experience. Through my assignment, I have affaird varied material sources such as, the lecture handouts, text books, the internet, articles, journals and personal experience. However, the lecture handouts were the most effective and straight forward as I was able to follow the template and apply it into my assignment by giving examples, where as text books had broader inform ation, where I was able to get full protracted information but had to do to a greater extent reading that I would like to in come out to gather one aspect of a concept.In addition, my internet research reservations was the accuracy, validity as advantageously as how updated it was, therefore, I looked for definitions rather than theories online, due to the language rampart and English not being my mother tongue, I was required to use dictionaries very often to define certain terms, I was unable to understand differently and could undermine further the assignment content and would ultimately lead me to the wrong direction and deliver wrong information.My time management was poor, which I intend to rectify on my next assignments in other to give myself the spargon time necessary researching, gather relevant information and receiving lecturers feedback before submitting my assignments. IntroductionOver the past twenty ii years, since the world moved from personnel management, t radition eithery defined as the task of ensuring the optimum use of homosexual resources to the mutual benefit of the enterprise, each(prenominal) person and the biotic community at wide-ranging Armstrong (1997), to embrace human resource management, defined as a st markgical undertake to acquiring, developing, managing, motivating and gaining the lading of the organisations primordial resource the people who realize in and for it Armstrong (1997), which functions are primarily concerned with pointting people first and at the same time securing management objectives by maximising the ROI (Return on Investment). The manager in HRM is recognised as a holder of an organisation, which progress tos organisational objectives by with(predicate) people, therefore, the sustainment of a skilled and motivated workforce to put goals, knowledge and experience into form, the complementation of efficiency levels can make or break an organisation. Personnel managers main melodic l ine was to ensure that the unavoidably of the workforce as they relate to their immediate concerns were taken care of, it was more administrative, which included recruitment and selection, wageroll, contractual obligations and other administrative tasks.Further, personnel managers typically compete the function of mediators between the management and the employees and hence there was always the feeling that personnel management was not in harmony with the objectives of the management and many employers directly have no training or knowledge of how to reward and treat employees as the key resource, for developing mutuality by concentrating on fostering their commitment and identification with the organisation through communicating well, involving them in organisational decisions, emphasising management and motivation strategic approach in order to withhold them, even though most workplaces increased the importance of these concepts. Research methodology Secondary research * Bo oks * Articles * Reports * Online CIPD In order to acquire these resources I have gone to the Kensington & Chelsea Library as well the British Library. Research findings In the 70s employment started to develop significantly as shown in figure 1. 1.Personnel techniques developed using theories from the social sciences about motivation through writ of execution appraisal and manpower planning, which included the implementation of organisational behaviour through sophisticated systematic training (under the influence of the training boards), where selection testing became more widely apply. Personnel management has gone through a period of major concern about the so-called demographic time bomb, referring to impeding unwanted shortages of younger people entering the labour market. The recession of the early 90s was affected by this problem, which is still a common place today, and the learn to concentrate more on strategies for take uping and retaining high quality staff is just as urgent.The mentality of individualism and unjustifiable greed of the 80s do way for the spirit of con move and the value of teamwork as well as the concern for employees who were essential to the operation of the organisation since high commitment was required from these employees transport refer to figure 1. 2. Recognition of personnel function as a contribution to bottom-line performance have become a more important strategy where an employer is a business partner sharing responsibility with his employees the most important assets in an organisation, which their effective management will contribute to organisations success and it is most probable to be achieved if policies and procedures are closely linked with the achievement of organisational objectives and strategic plans. The organisational climate and managerial behaviour that originated from corporate culture and values will bring a major influence on the achievement of excellence. Strategic HRM is the mathematical process of linking the human resource function with the strategic objectives of the organisation in order to improve performance Bratton & Gold (2007) Hestia is an empowering organisation, whom welcomes everyone, especially members a minority background. Human resource management department go tos in developing volunteers skills through training in order to retain and empower them but as well achieving as Hestia organisational goals through a competence and motivated workforce. Hestia priority is to hire competent workforce and hire the expert person for the right handicraft, after that manpower decides about other tangible and intangible resources.Essentially, other resources rely on HRM to plan, organise and monitor human resources. HR department contribution to overall strategy is crucial for Hestias ultimate success and effectiveness, from areas ranging from strategic planning to image, the areas in which HR maintains control can upgrade Hestias perception of the department throughout the workforce, improving Hestias essence and running with the knowledge of how human capital affects organisational success. Strategic management takes part in organisational decision-making which underlies act staffing assessments and projections for future workforce indigences based on organisations demand.From a financial perspective, skills and experience are necessary in order to set realistic teaching social organizations in regards to wages competition with organisations competing for employees with similar skills, the extensive conduct salary surveys in order to maintain costs in line with the organisations current financial status and projected revenue, as well as the reduction of costs associated with turnover, attrition and hiring replacement workers, the readiness to negotiate group benefit software systems for employees, at bottom Hestias budget and consistent with economic fits, the department is also are familiar with employee benefits most likely t o attract and retain workers. Under The Health and Safety at Work Act (HASAWA) 1974 Hestia is bound to contribute safe works conditions and HRM manages and ensures that the organisation complies with the regulations by maintaining accurate work logs and records and developing programs that reduce the number of workplace injuries and incidents by engaging employees in promoting awareness and safe handling of dangerous machinery and hazardous chemicals under The Control of Substances Hazardous to Health (COSHH) 1998 legislation.In case of dispute, HRM department investigates and attempts to mediate workplace issues, which unresolved, whitethorn escalate and place the Hestia in a legal dispute, which can stain its image as well as compensation pay outs to employees if raise accountable. HR assists Hestia achieve high performance, morale and satisfaction levels throughout the employees, by promoting ways of strengthening good working relationships by administering employee opinion su rveys, conduct center groups and seek employee infix regarding byplay satisfaction, also provides training that supports the companys fair employment practices and employee training to prepare ambitious leaders for supervisory and management positions. They provide steering to line managers who are not familiar with HR or standard hiring processes and determine the most effective methods for recruiting applicants best suited for Hestias haves.In HRM, reward refers to all of the monetary, non-monetary and psychological payments that an organisation provides for its employees in exchange for the work they perform (Bratton & Gold, 2007) The average worker dislikes work and avoids it if possible will only be make to work by control and threats. Carrot and stick approach use of payments system to provide incentives McGregor (1960) and its management process designs, implements, and maintains policies and systems in order to assist on organisational strategic plans, which are appo inted to improve performance and productivity by attracting talent, retaining, encouraging a committed and efficient workforce according to their value and contribution to the organisation. The role between managers and HR department leads to effective HRM practices, e. g. , performance appraisals.The success of Hestias performance appraisal system depends on the ability of both parties to do their jobs appropriately. HR department develop the system, while line managers provide the actual performance evaluations. broth managers direct employees day-to-day tasks. From an HRM perspective, line managers are responsible for implementing HRM practices and providing HRM with necessary input for developing effective practices. Managers carry out many procedures and methods devised by HR professionals such as * Placing the right person on the right job * starting time new employees in the organisation * Training employees for the jobs that are new to them * Improving the job performance of each person Gaining creative cooperation and developing smooth working relationships * Interpreting the organisations policies and procedures * Controlling labour costs * Developing the abilities of each person * Creating and maintaining department morale * Protecting employees health and physical condition * Interview job applicants * Provide and communicate job performance ratings * Recommend salary increases * Carry out disciplinary procedures * Investigate accidents * Settle grievance issues Hestia licit Framework Hestia operates policies and practices in line with statutory requirements. The present statutory framework applied includes e. g. , the legislation bellow Gender * Code of practice sex favouritism Code of practice on equal pay * Gender Equality pay Code of practice of England and Wales Race * Statutory code of practice on racial equality in employment * Statutory code of practice on the duty to promote race equality * Statutory code of practice on racial equalit y in housing England Disability * The duty to promote equality statutory code practice England and Wales * Code of practice recitation and occupation * Guidance on matters to be taken into account in determining questions relating to the definition of disability Hestia legal and regulatory framework on human resource management has a great impaction especially among the minority group.Being a charity assisting people gaining control over their lives, guiding and providing housing support as well as empowering mainly homeless, ex offenders, people mental health and HIV issues, help users get attached to the organisation and tend to volunteer, and in some cases end up getting paid employment within the organisation, therefore, a strong legal framework emphasis, specially confidentiality, it is crucial, due to the nature of service users situation. Motivation is defined as McGregor (1960) stated in, theory Y, the mental process also called as Intrinsic motivation which, is the motiv ation that comes from the inside of the individual due to self gratification of completing or carrying a task rather than the external factors, such as pay and rewards and theory X the social process also called as Extrinsic motivation which, is the motivation that comes from the outside of an individual due to external factors, such as pay and rewards being the main gratification, so tasks are carried and/or completed as a result.Within an organisation different individuals and teams are motivated by different factors, these factors have different levels as shown to a lower place on figure 1. 1 on Maslows need theory (1954), which suggests that peoples ultimate goal is to fulfil each level of need until self actualisation is satisfied, different ways of motivation, flexibility and commitment as McKenna and Beech (2002, p. 189) suggested such as the appropriate management style, competitive compensation package and supportive culture (cited by Armstrong and Murlis, 1994) will prom ote organisation success. Some would disagree with Maslows theory due to the fact that individuals needs digress, e. g. self-actualisation is not coercive to being successful for everybody, or an individuals needs that are being met at home do not need to be met at the workplace but the theory establishes that higher order needs will have to be aligned with rewards and incentives in order to motivate and satisfy and this approach enables organisations to understand the sort of rewards employees need to receive in order to have the following needs met Training, opportunities for promotion and career progression Recognition, the chance to make a difference Staff room, team working opportunities Health and safety provision, job security Pay, decent working conditions Figure. 1. 3 Maslows Hierarchy of Needs & the work Figure 1. 4 Herzbergs Two-Factor TheoryHerzbergs theory defined Motivators as factors, also called native rewards which can motivate employees to greater performance and positive military topographic pointure by offering job satisfaction of higher-level needs associated with recognition, responsibility, achievement and career progression, proven to be effective. Hygiene factors, also called extrinsic rewards, which can only hit dissatisfaction if not fulfilled, needs associated with company policy, pay, working conditions and organisations, must ensure that motivators exit so that employees are satisfied and that hygiene factors are met so that employees are not demotivated. Herzbergs theory has also been criticised particularly of job satisfaction on work performance A satisfied worker is not necessarily a high producer and a high producer is not necessarily and satisfied worker Armstrong, 2003).The deuce factor theory, focused mainly on job design, challenge, empowerment, responsibility, recognition and contentment of the work. Based on McClelland theory, high achievers are unlikely to remain in jobs that do not pay them well, reinforcing pay as a hygiene factor but complete reward concept, seems to be the most effective in order to motivate employees as it combines extrinsic and intrinsic rewards. almost people aim when applying for employment is to secure an income, Taylor approach known as scientific management What the workmen want from their employers beyond anything else is high wages, and what employers want from their workmen most of all is low labour cost of manufacture. (Taylor, 1911), his theory, was further explained as instrumental orientation, when people saw work as purely a form of income that may provide them with the opportunity in obtaining the things that the worker really wants, even though they might not necessarily like their job. The essence of scientific management is regarded as efficiency, which is the greatest output per unit of input, and workers get good rates of pay based on their productivity, demonstrating that output was influenced on other factors other than pay, although the size of income will impact on employees standard of living, most employees are mostly concerned with earning enough income to bets their needs, and know that their pay is fair in comparison with others, where legislation come into forge under the equality Act 2010, the employment rights Act 1996 and the national Min wage Act 1998.Job evaluation is a systematic assessment of the respective outlay of various jobs within organisations or industries in order to determine relationships between jobs and establish an internal outlook and design impartial wage rates structure and managing view. It is concerned with the internal outlook, which is, employees doing the same kind of work, receive the equal rewards. Job evaluation quantifies differences between jobs and lays them into groups and ranking order and can be categorised as follows Scheme Characteristics Advantages Disadvantages Factor comparison Each job is compared individually in turn with all others being evaluated.Points awarde d according to whether the job is more, less or as demanding than the jobs with which it is being compared, points are added to determine the rank order and the scores are analysed and discussed. Easier to compare a job with one other job than with whole compass of jobs. It neither explains why one job is more important than the other nor assesses differences between them. Points rating Separate factors are scored to produce overall points. Consistency in judgement is assisted by having defined factor levels. Considered the best system in equal value. Complex to maintain. Objectivity is apparent, subjective judgement required to rate jobs of different factors. Ranking Whole job comparisons made to place them in order of importance Simple, cheap, and easy to understand Complex, whilst determining middle range jobs, and preconceived opinion whilst assessing of the performance of the employee rather than the job itself Job classification Job grades defined and slotted into grade s by comparing the whole job description with the grade definition Simple, judgment is provided in the shape of grade definitions Difficult to fit complex jobs into a grade without using elaborate grade definitions. Competence & skill grading Jobs displace in grades in accordance with level of competence/skill Based on one input factor. Direct pay structure. Non-analytical, difficult to differentiate clearly between competence/skills levels. Other factors determining pay Competence and skill analysis Employees competence relevance to the needs of the organisation based on operational significance. External systems when examining job evaluation is not durable the direct consideration where rewards is concerned, eternal market and environment conditions are of greater importance. A large number of employers have taken steps to move away from collective bargaining systems to a more individualised reward system. Performance related pay is a good example of this, which is a paymen t that takes into account the quality of performance instead of being related to a wage grade.External competiveness associated with a job evaluation scheme is a issue in determining rewards and this is evident when organisations adopt market driven reward systems where the rate for the jobs reflects the rate required to attract rather than being based on a payment that is undermined by an internal grading structure. Market rates of pay system the collection of entropy on the pay rates for similar jobs with competition to establish their market rate and track movements in those rates. The aim is to assist set the organisations own pay rates at the suitable level in order to recruit and retain the staff. Although the concept of a market rate for a job is fairly common, there is no such thing as an accurate or scientific single rate of pay for a job or role, and rates may vary even for the same occupation and in the same location.A central decision relates to how the data will be int erpreted, and for this organisations need to consider where they wish to position their pay levels in relation to the market for example at the median or the upper quartile level of pay in the external labour market. Most organisations use pay surveys to get current and updated pay rate and the sources of information on market rates include publish data from paid surveys and similar organisations give indication of going rates, it is limited because of problems in comparing like with like, but can help with periodic pragmatism checks on levels and movements, and are valuable sources of data on specific occupations or localities. Pay clubs of employer groups that regularly exchange information on pay levels. These only deliver participants access to the data.Special surveys launched by individual organisations from specialist pay consultancies but access is limited to the contractor and participants. Consultants pay databases containing data collected on a systematic or ad hoc ba sis which they relate to the results of their job evaluation schemes to compare pay rates across organisations on a common basis this ability is one of the attractions of job evaluation to many organisations. To be viable it is important that the factors measure common job/role characteristics and can enable comparisons to be made across different jobs/roles and organisations the data is based on an adequate sample and the job analyses are carried out systematically and conscientiously.Market rates of pay will vary on supply and demand in the open market, factors such as 1. Relative scarcity of particular skills 2. Sensitivity of employees to pay, as it may or may not be an incentive 3. Affordability 4. Culture and value system 5. Bargaining (trade union) 6. Government intervention Internal comparison It is possible to use job evaluation as a way of matching jobs to enable market pricing to take place (although other approaches also exist to comparing jobs, as flesh out below). How ever, there are certain tensions between job evaluation and market pricing approaches. Job evaluation has an internal focus as it ranks jobs and their relative mportance within an organisation whereas the main focus of market pricing is external as it aims to compare the pay rate for an organisations jobs with those in the wider labour market. Employers may need to seek resolutions to such tensions if they wish to ensure that pay rates remain both internally equitable and externally competitive. For example, where higher earnings are commanded in the external market for a particular position than justified by an internal job evaluation exercise, one approach would be to use temporary market supplements to top up earnings for that role as necessary. Hestia aims to be a acquisition organisation with cultures of continuous improvement and staff ontogenesis.To achieve this aim Hestia is committed to supporting everyone who works for the organisation to develop their professional skill s and to achieve their full potential and that is achieved by rewarding and enhancing the contribution employees make to assist Hestia achieve their goals. The process is implemented through policies such as the work based study policy, which is defined as any on-going and continuous activity that contributes to the development needs of the individual, team and organisation, where the responsibility for work based learning is that of the individual workers supported the line manager. These learning needs will be indentified and the objectives set at the following levels Level When set Objectives set byIndividual * Induction when a new workers starts, or an existing worker transfers to a new post * Supervision when learning needs will be identified to achieve job requirements, or, a requirement to improve performance has been identified * Appraisal when longer term development learning needs are identified * Individual & Line Manager Team * To enable the team to meet recommendation s made by external stakeholders, e. g. CSCI, NOMS, Supporting People * To implement identified efficiency improvements * To implement changes to local working practice * Project/Department Manager through annual team development team Organisational * Implement changes to organisational strategy *Ensure compliance with new, or changes to legislation * To implement the reorganisation of management or work practices * collective management Team Classification of Work Based Learning Needs Core Specialist Professional * Essential for all workers e. g. health and safety, induction, implementation of organisational changes * To meet requirements of specialised work within different projects at a central team or individual level * Link to relevant national occupational standards recognise the diversity of the work undertaken within Hestia Professional Development Fund & Loans This where Hestia invites employees without outstanding disciplinary actions whom passed their probationa ry period to apply for funding for a rowing lasting no longer than two years.Hestia commits to contribute up to a maximum of 50% of the cost of the course fees, which may be recovered if the applicant does not complete the course, or leaves the organisation within completing the course. In addition, Hestia will give an interest-free professional development loan of a relevant extended course, which the Human Resource Manager will determine whether or not the course is relevant. Study Leave & Day Release Up to five days study leave per year can be agreed where an employee is studying a relevant course. The line manager will determine course relevancy and potential for disruption within the working team and where it does not does not disrupt, Hestia will allow paid day release for employees to attend extended courses in a relevant area of work.The line manager will need to ensure that the cost of relief staff is within the budget and the Corporate serve Director must approve to th e leave and budget release. Evaluation of Work Based Learning Activity costs and benefits are evaluated in order to assess how effective work based learning activities have been in meeting organisational aims and objectives. The evaluation process is undertaken at a variety of different levels and the output is used to validate the core plan for the previous year, identify any learning from evaluation that needs to be incorporated into following years core learning plan. Evaluation Level Undertaken By TimescalesIndividual Individual and Line Manager * Immediately after activity (individual) * Two months after learning (line manager) Team Line Manager * Annual to be completed by project/dept manager Organisational Corporate Management Team * Annual to be completed by Human Resources A sample was selected using a random sampling procedure. Population frames were developed based upon geographic regions. A random selection was made of two or three offices within each sales region. A package of the appropriate number of surveys was then sent to each of the selected offices. Further, it was decided that questionnaires would be sent to each of the 75 district managers, regardless of whether their office had been selected for the study. Therefore, 100% of the district managers, 25. 2 1% of the sales mangers and 25 . 4% of the sales agents were surveyed for a total sample size of 534. Shinew, (1993), The Attractiveness and effectiveness of Incentives Reward Options. Willingness To Increase Productivity On a 7-point scale anchored by no additional effort at all and a great deal of additionaleffort, respondents were asked to quest how much additional effort they would be ordain to exert in order to achieve each incentive reward. Their responses are displayed on the right. They were most willing to exert extra effort for cash, followedby sales conference trips and personal vacationtrips, respectively. These differences are statistically significant. Motivational Eff ectRespondents were asked to indicate on a 7 -point scale ranging from motivating to not motivating, their reaction to each of the incentives. When simply examining the motivating response category, sales conferences had the highest rating. Almost 65% indicated that they found the reward motivating. This was followed by cash and personal vacation trips, respectively. One of the objectives of the present study was to examine differences in levels of organisational commitment between employees who had received an incentive award in the past two years and those who had not. These two groups are referred to as recipients and non-recipients.In this analysis, only the achievement of cash, merchandise and conference trip awards were considered. As illustrated in the graph on the right, the two groups differed in their levels of organizational commitment. Therecipients indicated higherlevels of organizationalcommitment than did the non recipients. The difference between the two groups is s tatistically significant. The three recipient groups were then compared in terms of their levels of organizational c commitment. The cash recipients indicated the highest level, followed by merchandise and conference recipients, respectively. Shinew, (1993), The Attractiveness and effectiveness of Incentives Reward Options. The returned questionnaires provided valuable information regarding the effectiveness of the incentive rewards at the Company. The findings indicated that * Sales conferences and personal vacation trips were the most attractive incentive rewards to the respondents. * Travel rewards were followed in attractiveness by cash, merchandise, recognition and status awards, respectively. These findings suggest that in terms of attractiveness, travel rewards were best to the other incentive options. However, when asked to indicate how much additional effort they would be willing to exert in order to achieve each of the incentives, the respondents were most willing to exe rt extra effort to achieve cash, followed by sales conference trips and personal vacation trips. Shinew, (1993), The Attractiveness and effectiveness of Incentives Reward Options. Hestia Competence-based appraisal The appraisal is a two-way meeting between employees and the line manager once employees have completed the probation with Hestia. Pos probation period, it is several months until the annual appraisal, employees will be set a work-based and development plan following his/her probation review The annual meeting will usually take place each June/July to provide the employees the opportunity to * Express how employees have performed in the previous year and to provide examples of how employees have met their outcomes and core competencies. Receive constructive feedback from the line manager on how employees have been performing, both to recognise and assure employees in what they are doing well and to guide them in their on-going work performance and continuous professional d evelopment * Discuss how employees are working through a competence-based review, * Identifying learning and development needs and agree the resources they require meet those needs, and * Agreeing relevant and realistic outcomes to achieve over the next twelve months At the end of the meeting employees should develop and work-based development plan which will be signed off by the line manger and reviewed (or possibly amended in light of changes) regularly through the year during employees supervisions.Employees appraisal plan will be review and signed by a a second line manager for consistency and to provide any additional comments. Timeline (Appendix 5) Conclusion The present analysis was undertaken to answer the question of the value of rewards as motivators for employees. Intrinsic motivational factors have been found to be significant, in both the presence of Hestias training scheme and in its absence, this finding of the motivational importance of intrinsic factors within the o rganisation. Intrinsic rewards dominate extrinsic. Extrinsic motivators do play a role, but not to the extent that classical agency theory suggests a people are motivated by non-economic rewards.In addition, the importance of intrinsic motivators highlights the importance of context in the motivation of staff. It is through the organisation that employees are able to work with clients whom witness their successes, achieve a good work/ feel balance and have fun at work. Appendixes Figure 1. 1 Employment development Figure 1. 2 Referencing McKenna, E. , Beech, N. (2002) Human Resource Management a succinct analysis. England. Armstrong, M. (1991) A Handbook of Personnel Management Practice. London BPP, (2010) Human Resource Management. London Shinew, (1993), The Attractiveness and effectiveness of Incentives Reward Options. NY. Available from 30/01/2012