Tuesday, August 6, 2019

Pick n Pays Essay Example for Free

Pick n Pays Essay What is your strategy to reverse Pick n Pays loss of market share? Pick n Pay lost market share in part because it opened materially less space than some of its major competitors. A significant proportion of its capex was invested in supply chain technology infrastructure in recent years, which by its nature doesnt drive sales compared to stores. Our capital focus is now on new stores and refurbishment, which will drive sales and, in time, profitability. Over the past year we have refreshed, without substantively altering our strategy. Our overarching ambition is for the Group to become the â€Å"Retailer of choice for all South Africans†. This builds on Pick n Pay and Boxer’s brand strength and strong store portfolio. Importantly this refreshed strategy does not represent a major departure from the strategy that has been followed for the past five years. We have seven themes geared to ensure that the business can grow sustainably and profitably. There is a balance of growth-driven priorities, focusing on space, customer, franchise and product, and those largely focused on improving efficiency such as replenishment and store operations. The â€Å"One Pick n Pay† initiative ties these together to ensure that the business works well as a unified whole. Strategic priority: Grow selling space ahead of the market There is substantial competition for retail space both within South Africa and in other African markets. Ensuring that Pick n Pay increases its overall share of trading space over the long term is an important strategic priority. Over the past three years our space growth has lagged that of our competition particularly into the faster growing lower income areas and small stores. This not only directly reduces our market share but also puts pressure on like-for-like sales growth. We will continue to develop store formats and channels that meet customers’ changing needs both in Pick n Pay and Boxer, in South Africa and beyond. Additionally we continue to build a pipeline of new sites, whether greenfield or through acquisition that will ensure we meet our aspirations. Strategic priority: Build deep customer relationships The launch of our customer rewards programme Smartshopper gives us a  significant opportunity to get to know our customers’ shopping habits and preferences substantially better than we do today. Since its launch in March 2011 the programme has been a great success. After just one year we now have over five million active cardholders, exceeding our initial target by two million. This enables us not only to know and understand each customer a great deal better, but to communicate with our customers in a different and more engaging manner. We have direct access to the vast majority of Smartshopper customers by either sms or email, which means that we can send targeted marketing communications directly to them. We can also ask for feedback directly from them. All of this translates into a very valuable two-way dialogue with our customers. As a result we are designing and executing marketing campaigns which are more relevant to our customers. We are extracting insights from their shopping habits data in order to tailor our product ranges and more accurately serve them. All of this will assist us in growing our sales volumes significantly. Strategic priority: Revolutionise Pick n Pay’s product offer During the past 12 months we have invested considerable time and resources in building a single specialised category buying division. Prior to the establishment of this division, Pick n Pay’s sourcing activities were distributed across the operating regions. This led to fragmentation of the Group’s buying scale, with each buyer having a wide range of products to source. Our new specialised category buying division is made up of category teams each of which is responsible for the end-to-end profitability of a specific product category. They are tasked with developing a product range that meets all customer needs, sourcing those products at the lowest possible cost, constructing shelf layouts that help customers find what they are looking for easily, building a promotional plan that generates customer excitement, increased volumes and higher margins, and ensuring that Pick n Pay’s prices remain hig hly competitive. Included in their responsibilities is the task of improving our Pick n Pay branded offer.

Monday, August 5, 2019

Accounting Essays Comparability of Financial Statements

Accounting Essays Comparability of Financial Statements Comparability of Financial Statements. 1.0 Financial Statements and its Significance. In recent times, we have witnessed tremendous policy reforms and recommendations being made to tackle and control the manner in which businesses carry out their accounting work. Numerous accounting mismanagement and malpractices have only added to the urgency to bring regulations that seek to keep a check on accounting procedures followed by the corporate world. The failure of companies such as Enron due to inappropriate accounting tactics stands out as a perfect example. Investors in the form of shareholders and stakeholders provide huge sum of capital anticipating higher future returns. Firms are known to tamper with financial data in order to attract prospective investors to finance their capital requirements and debt elimination. Recently, Shell, one of world biggest energy and oil producing companies was accused of overstating oil reserves to attract investments and had eventually admitted to have tampered with its financial data. Therefore, proper scrutiny of financial statements is essentials especially since various individual and business interests are developed citing information provided in these statements. Countries such as the US have come up with regulations such as US GAAP1 to assess financial policies pursued by corporates and the format to be followed in publishing financial statements. Countries have adopt accounting procedures and guidelines framed under the International Financial Reporting Standards (IFRS) to eliminate discrepancies in financial analysis, improve investment opportunities and to make financial information available. By 2005, all companies registered in the EU have to adhere by new accounting standard. Countries such as UK have come under immense pressure to replace UK GAAP with the new IFRS scheme. Investors often depend on various financial ratios to determine when and where to invest. Such complexities and the presence of diverse interests groups make it essential to develop financial mechanisms that determine the financial health of a company. Companies have to publish Annual Reports that summarise its financial status and act as a medium of information to its shareholders. An important and significant step in determining the health of a company is to analysis its historical financial statements. These historical data provides a picture of the financial health of a business and a roadmap outlining the direction the business is heading. The financial data are covered under various headings such as the Balance Sheet and Income Statements. Each of these has a particular format and is based on the principles of financial regulation framework such as the GAAP. We shall look at them briefly in the following chapter and also look at other techniques developed due to the shortcoming some of these financial ratios are known to show. 2.0 Understanding Financial Ratios Ratio is nothing but the comparison of one figure with another and is normally depicted as a percentage. Financial ratio is an analytical tool used to analyse trends, strength and weakness of a companys assets and its liabilities. Financial ratios are compared overtime on a year to year basis. The basic source for these ratios comes from the companys financial statements which contains information on the assets, liabilities, profits and losses and dividends accruing to its shareholders.2 The most common ratios can be classified under the following headings: Profitability Ratios Liquidity Ratios Capital Structure Ratios In the financial world, firms rely on investors to raise funds for its short and long term needs. This is done by floating shares in the stock markets or by issuing debentures or bonds (loans). The funds may come in the form of short term, medium or long term loans. An investor will only invest if he is fully convinced that his investment will gain higher returns/dividends. He may look at the balance sheet to analyse how much the company is worth. Liquidity is an important criterion that influences investor decisions. The company must be able to pay back its loans on time and doing so will only raise its reputation in the capital market for future borrowings. The company that relies heavily on borrowing its expenses will obviously find it difficult to service its liabilities. Besides, customers spending habit has a larger impact on the companys sales and liquidity. Purchase affects the companys stock of goods which, in turn, affects its liquidity. Since stocks cannot be sold in short notice, it has a direct impact on the firms capability to raise fund to finance short term debt financing. The current liabilities have to be settled in cash within short period of time. The presence of large stocks will artificially inflate the total current assets which may make it appear as if the company has enough resources to meet its short term liabilities. We shall look at some popular ratios that, though informative, cannot be used as an ideal tool for financial analysis. Lets see how. The annual report 2004 of The EMI Group suggests that group has current assets (including stocks) worth  £1107 million and current liabilities worth  £1403.5 million. The resultant current ratio is 0.78:1.3 This figure suggests that the Group does not have enough short term resources to meet its short term requirements. It has only 78 pence to meet a pound of debt. If we deduct the stocks ( £36.4 million) from its current assets to see its immediate liquidity, the quick ratio shows an even poor debt financing capability. The quick ratio is 0.76:1.4 This figure suggests that the Group has only 76 pence to meet every 1 pound worth of debt.5 Analysing the results suggest that it would be inappropriate to rely on the current ratio as it does not explain how much the company real assets are readily convertible into cash in short notice. Stocks are not highly liquid and therefore must be excluded in assessing the companys liquidity in the short period. Therefore, current ratio cannot be used as a reliable means to make investment decisions and that it essential that we look at other ratios and their merits and demerits to determine which of these is appropriate in the capital market. The Gross Profit Ratio is the ratio between the Gross Profit and the Sales Revenue. The Gross Profits is arrived at by deducting the Cost of Sales from the Sales Revenue.6 To analyse this ratio we shall look at the Income Statement of The Sandvik Group.7 The Consolidated Income Statement suggests that the group had an Invoiced Sales of  £4010.2 million and Cost of Sales equalling  £2742 million. The GP ratio between these two figures is 1.46:1 meaning that the group is able to make 46 pence extra from every  £1 of sales. It may look appealing but it must be noted that the Cost of Sales does not include other expenses that may significantly reduce the gross profits.8 If we deduct other expenses worth  £741.9 million, the operating profits drop to  £526.3 million. The Shareholders and the companys future investment plans and its dividend policies depends on the Net Profits. It is arrived at by deducting the interest payables. The Sandviks Net Profits for the year after tax de ductions are equivalent to  £327million. We can see that though the Gross Profit ratio is a useful ratio it does not shows the companys financial position and does not influence any investment decisions. The real true figure that matters is the Net Profits after taxation. The ratio categorised under capital structure ratios are more elaborate and descriptive. However when using ratios such as gearing and interest cover, factor such as market structure, consumer preference and taste, economies of scale, product type have considerable influence. For example, payments from debtors depends of consumer income and preference. These factors have its affect on the current assets (cash) which will in turn affect the company ability to pay its creditors. The points here is that though some factors cannot be measured and may not have direct consequences (market structure) it cannot be ignored. The ideas highlighted above are very important in performing financial analysis of a company. The accounting professionals have introduced techniques that are more accurate and explicable. We shall look at one such technique in the next chapter. 3.0 Improvement in assessment of financial statement. We have seen the technical failure of various financial ratios and the difficulty in using them as a tool to make investment decisions. Comparing financial results from different periods has its own drawbacks because there are no independent frameworks to assess whether the companys current results are good or bad. It is very important that care must be taken when comparing results between two different companies in terms of products, size, market share etc. For example, company A may have a significant market share (turnover) compared to company Bs but smaller net profit due to its bigger operational costs. Such discrepancies can influence wrong investment patterns and decisions. Another major drawback of ratio analysis is that accountants indulge in creative accounting techniques where ratios calculated from published financial statements show favourable figures. For example, sale and repurchase agreements manipulate liquidity figures and off-balance sheet finance which distorts return on capital employed and thereby influencing companys gearing. It is therefore essential that new approach to assessing financial statement must be devised and changed to suit to new market conditions. One such technique was developed by Professor Altman who devised a new technique popularly known as the Z-Score.9 The Z-Score is a statistical model that incorporates the use of five different ratios which serve to predict the health of a firm.10 The Z-Score is used to predict bankruptcy of the business using traditional financial ratios and statistical method known as the Multiple Discriminant Analysis. The Z-score is considered to be 90 % accurate in forecasting business failure one year into the future and 80 percent accurate in forecasting it two years into the future.11 By selecting various financial ratios and applying weight to each ratio it is possible to estimate the financial position of the company. In his study, he analysed over 22 such financial ratios and selected 5 distinctive ratios that focused on the balance sheet and performance ratios. Weights were assigned by establishing appropriate coefficients to show how each of these ratios influenced the dependent Z-Score. Altman Z-Score equation: Z = X1 (a) + X2 (b) + X3 (c) + X4 (d) + X5 (e)12 Where, X1 Working Capital/Total Assets. X2 Retained Earning/Total Assets. X3 EBIT/Total Assets.13 X4 Market Value Equity/Book Value of Total Debt. X5 Sales/Total Assets a, b, c, d, e are respective coefficient assigned to each ratios (X1,X2 ¦Ã‚ ¦..X5). Z Overall Z-Score. Now, companies expand their reach in the global market by producing goods that belong to different markets. Firms engage in horizontal and vertical integration to expand their market and also to reduce risk by spreading their resources in different activities. It is therefore illogical to do a financial comparison of firms from different industry. Professor Altman overcame the problem of comparing companies that specialised in different industries by altering the above equation by eliminating certain ratios. For example, Ratio X5 for non-manufacturing companies. This is done because sales/total assets ratio greatly varies from industry to industry. Z = X1 (a) + X2 (b) + X3 (c) + X4 (d) He modified the equation for a privately held company by implementing book value of equity as a private companys stocks are not publicly traded. He further devised Z Score table to determine a financial healthy company from a sick company in various industries. The companies in the grey area were considered misclassified. Unhealthy Gray Area Healthy Private Companies < 1.23 1.23 2.90 > 2.90 Public Companies < 1.81 1.81 2.99 > 2.99 Non Manufacturing Companies < 1.00 1.11 2.60 > 2.60 The Z Score technique is gaining popularity in the financial world as an efficient and accurate method to predict financial health of a company and also it is less likely to be manipulated as Ratio Analysis are known to be. In the next chapter I shall focus on the International Financial Reporting standard and look at ways it can be improved to promote comparability and facilitate globalisation and movement of capital. 4.0 Financial Reporting and Applications. The International Financial Reporting Standards also known as the International Accounting Standard are a set of accounting standards companies must follow when formulating financial policies and publication of financial statements. In the EU, new regulations require EU companies to adopt International Accounting Standards by the year 2005. Questions have been raised as to whether we need international standards with massive movement towards free market. As Mr. Andrew Crockett puts in advances in IT and the ascendancy of free market principles have underpinned government-led to market-led financial system ¦.the period saw the emergence of financial instability 14 Mr. Crockett also stress on the fact that we need to develop, seek global acceptance of, and implement a set of codes or standards that pertain to key elements of financial system infrastructure . It was felt that certain regulations on financial prices, financial statements framework, and accounting principles pertaining to domestic and cross border transactions were hindering market forces. These factors combined with the shift towards greater fiscal and monetary prudence laid the foundation for a system that controlled capital movement across borders and international standards that improved global accounting principles. The steps taken to achieve efficient financial mechanism must be able to address two factors firstly, it must be able to identify the most economic way of utilising resources and secondly, it must be able to control the manner in which these resources are utilised. It forms the basis for the allocation of income among various claimants on the company and to bring in financial discipline. The major advantages of such reporting standards are:- It helps in poverty reduction by reducing the risk of financial crisis and their impact on the global poor. It achieves significance because the scope of globalisation has reached almost every single country. It helps in creating investor confidence by improving investment climate, eradication of loopholes affecting direct and indirect investments. Its helps by eliminating barriers on free movement of market information and sentiments. It assists local governments to implement taxation regulations and also unwanted barriers to trade. Despite the advantages of having international standards for financial reporting, it is quite evident that certain factors act as a barrier to accounting standards. For e.g. the UK banking sector has been in the forefront of this conflict between the international standards and the national standards. Lets very briefly look at two such regulations that will have an impact on the banking sector the Basel II capital accord and International Financial Reporting Standards (IFRS), which apply to all companies listed in the EU.15 Basel II requires banks to link their capital to risk. It is likely to have consequences on all types of lending to SMEs and large companies. Despite the advantages in terms of better risk management and accurate pricing of loans, the complexity involved in switching will cause some problems. The eventual replacement of UK GAAP with the IFRS comes with the complexity of changing over, cost involved and bad debt provisions. According to an article published in the Business Money magazine by Mr. Mike Imeson, the HSBC bank incurred $ 400 million in expense to bring regulatory changes in accounting standards world over in 2003. Similar sentiments were expressed by Mr. Stephen Pegge, Lloyd TSB in this article by saying that when a business approaches you for a loan, you wont know for certain which legislation applies .16 Considering the above statements, it is essential to look at national concern towards the development of an international standard on financial regulation. It is true that it will improve investment opportunities by elimination of unwanted barriers and it is also likely to create expenses that may prove as a hindrance to an already volatile and underdeveloped financial systems in most countries. As Mr. Pegge puts in, it will create confusion in the mind of investors and lenders as to what legislation applies and bureaucratic delays in understanding and applying them. 5.0 Conclusions In the preceding chapters, we have seen the importance of financial analysis in investment choice and decision making. The ratio forms a very important aspect in making financial choices and also acts as a medium for companies to assess their business performance. Financial analysis of these ratios influences the interests of various groups of individuals and organisations such as Individual shareholders, Employees, Managers, Directors, Governments. Considering these interest groups and affects on each of these entities, the need for an international framework for accounting standard has being increasing felt. It acts as a medium of information for the investors who would assess the basis for making further investments and also to see how well the company is performing. The managers stand to benefit as their remuneration and income are directly linked to the company performance. The governments policy towards economic development and need for further reforms are based on these financial analysis and financial statements. It forms the basis for taxes on trade and tax benefits and exemptions. While the importance haves been highlighted, it is also essential to note that drawbacks are not ignored. As Mr. Pegge points out there must be a clear understanding of the legislations and it must work towards reducing costs rather than increasing it. To conclude, financial reforms and regulations are an essential component in todays global economy. Financial statements must as an informative source free from manipulations of date and figures. References and Bibliography Chartered Institute of Management Accountant (CIMA), (2005 Edition), Financial Accounting Fundamentals Paper C2. Chartered Institute of Management Accountant (CIMA), (2005 Edition), Management Accounting Fundamentals Paper C1. Annual Report, 2004, The EMI Group. Annual Report, 2004, The Sandvik Group. Internet Sources: The EMI Group www.emigroup.com/financial.html The Sandvik Group www3.sandvik.com/pdf/annualreports/sandvik2004_eng_web.pdf Vercor The Global Resource for Business, Sales, Merger and Acquisitions www.vercoradvisor.com/articles/companyscore.html Bank for International Settlement www.bis.org/speeches/sp020227.htm BusinessMoney.com http://www.business-money.com/features_mike_imeson_jan05.html Ventureline www.ventureline.com/SampleOneIndustry.asp

Music Essays | Traditional Irish Ireland

Music Essays | Traditional Irish Ireland Traditional Irish Ireland Before discussing the contexts behind the development of traditional Irish music and the resulting label, it is important to define what is actually meant by the label â€Å"traditional†. Naturally, as with most art forms the definition differs between performers/singers/writers. The prime factor though is typically having some note of age. As with much music labelled â€Å"traditional†, Irish music has much history behind it and the music we recognise today under this category takes its roots from a much older form of music. Many references to Irish/Celtic music have even been labelled as â€Å"ancient†. Again these terms alone would require an essay in themselves to define what the understanding of them is. As a historians definition of â€Å"ancient history† is a time before written records and communication it is almost impossible to determine how old certain cultures and their musical backgrounds are. Irish music could definitely fall into this discus sion although many would argue this to be even too old to be traditional and that the real traditional music of Ireland is the music of the harpists. A tradition that has all but died out in much of what we class as traditional Irish music today. In retrospective, the music which ran along side this music is equally as â€Å"traditional†. This is music which was played amongst the general community in Ireland, music which was played in houses and pubs. These were the places where many people could gather to play â€Å"amateur† music on instruments such as Fiddles, Pipes, Flutes and whistles, which at the time did not have the higher status of Harp players who in general played for the higher class of society. This is the music which has developed into what most consider as Irish traditional music today. In many respects, they are not wrong although it has been altered and developed in a way, which appeals to more people and could also be described as Irish â€Å"popular† music, yet another term that creates much discussion as to its true meanings. ‘Riverdance’ and ‘Lord of the Dance’ are prime examples of this. Although many would go as far as to say that they have no resemblance of Irish traditional music at all, this is the music that has become known as traditional and Irish. The story behind Riverdance especially, does bare some resemblance to life in Ireland in the 18th and 19th centuries. It revolves around the everyday life of Irish people and communities, and even the music does have strong connections to the music played at the time, although has been produced to appeal to a wider range of listeners and in particular, viewers. This leads me onto the History behind the music, and its impact on how the music developed to what is recognised today. The traditional music of Ireland dates back to medieval Europe. In early medieval period Ireland, was not a unified country but instead, broken into four families who shared equal rule of the country. This was also the cases in many countries of Medieval Europe. The people of Ireland were descended from many other cultures throughout Europe including England, Scotland, Wales, Gaelic Europe (France, Germany) and Scandinavia. It would seem though, that the music played today which we label as traditional emerged in the 1700’s. The 1700’s were a turbulent time for the Irish. This was the period when the old Gaelic aristocracy, who were for centuries the patrons of the poets and musicians of Ireland, were dispossessed of their influence and estates. The failure of the two Jacobite uprisings in Scotland marked the beginning of a period of intense persecution of Gaelic Scotland. It was at this time that the cultures of Gaelic Scotland and Gaelic Ireland were split apart, and henceforth regarded as separate entities. Up to this time, they had been considered to be a single culture. It could be argued that traditional Irish music is related to music found elsewhere in Europe. A lot of Irish musicians would agree that today there certainly is a relationship with the music of Scotland and the north of England. This indicates that such relationships may have existed earlier in history and possibly throughout the 1700’s. This makes it feasible to look to other countries in Europe for an idea on what was happening at the time. Equally, there is the argument that the Gaels had their own indigenously derived music, which was unique and not connected to what was going on anywhere else in Europe. Both points, I suspect are a little extreme and that the actual answer lies somewhere in between the two. One event separates us from having little or no knowledge whatsoever. In 1792 Edward Bunting, was hired to transcribe the music of a number of harpers who appeared at a festival in Belfast. This festival had been sponsored by an early example of what we now call the antiquarian movement. These were people who believed that Gaelic culture was being destroyed, and wanted to save it before it may be too late. One of the harpers who turned up in Belfast was Denis Hempson. He, as far as we know was the last living traditional Gaelic harpist, playing with fingernails on a wire-strung harp. All the other harpers, although their tunes were Irish, played gut-strung harps that were the same as those elsewhere in Europe, and their playing styles similarly were based on European styles. So its to the amazing determination of Hempson and the dedication of Bunting that we owe a large part of our knowledge about pre-1700s music in Ireland. However, we have to remember that this was all filtered through, first Hempson, and then, Bunting, who couldnt play the harp. Dance, of course now forms a large portion of what has become known as Irish traditional music. In Irish music, we wind up with a few traditional dance metres. The Hornpipe, the Jig and the Reel. Of course, these are widely considered to be the â€Å"big three† in terms of Irish traditional music. Others did and still do exist, as we know, the music from Ireland takes it’s roots from many other cultures in Europe, there is no exception with the forms of dance. Lets take reels first as they may be easiest to deal with. The typical statement is that The reel came to Ireland in the 1700-1800s from Scotland. This is based on the known fact that early Irish publications do not show very many reels compared to jigs and we also know that thanks to the co-existence of the Scottish patronage system and affordable publishing costs; there was an explosion of reel composition going on in Scotland at this time. Look at the current Irish reel repertoire and you will find it shot through with Scottish compositions. Personally I accept that the reel in Irish music owes an enduring debt to the Scottish tradition. The jig appears to have had a greater popularity in Ireland before the reel (which is very different to saying it is older than the reel). OFarrells 1804 collection (obviously derived on a repertoire from at least the late 1700s) features a good number of jigs, many of which are still actively played today. There are arguments for placing the slip jig as an older form. The Single Jig and Slide are timing emphasis variants of the double jig, and there is some evidence to show that they may have derived from the latter and thus be more recent. As for the double jig and its emergence in its modern form, this argument was carried out in a printed exchange between Breandà ¡n Breathnach and Declan Townsend in the early 1970s. The latter maintained that the rhythm derived from Carolans compositions of Gigas, the form of which he learned from the Italian composer Correlli. Townsend cited supporting evidence on the jig performance of Donegal fiddlers, which few today would support. The forme r, writing in the article Tà ºs an Poirt in Éireann (the origin of the jig in Ireland; appearing in Irish Folk Music Studies, Vol. 1) contests this and suggests amongst other things they may be based on older tunes such as clan marches which have had their speed altered slightly. In an English language summary, Breandan writes: The jig most probably came to Ireland from England, perhaps as early as the 16th Century. Native marches were adapted for dancing, some tunes borrowed from England and a start made on composing those tunes which constituted the greatest single division of the dance music until reels began to catch up on them in the second half of the last century. Certainly, I have discovered, by playing and listening to much â€Å"traditional† music from Ireland that I have found myself knowing the tune either in a different time signature, speed or a slightly altered form. Even to the extent of knowing words to the tune, which almost certainly are not Irish. Whether or not they were composed in England, Ireland or Scotland first, we do not know and I would not like to put forward a theory as to which it could possibly be. The hornpipes have been argued as a more recent arrival with some indications of England as a source. More recently it is being argued that this rhythm in particular has been popularly spread through publications with a respectable amount of evidence in the tradition to support this. The notion of the performance timing of the hornpipe-the question of dotted or un-dotted playing appears to be entirely a local matter based on the local dance tradition requirements. Its slower speed gives the player much more time to attempt more technically challenging performances of this type piece, thus the bunches of triplets and the difficult (flat) keys. As such hornpipes were sometimes played away from the dancing environment as a show of virtuosity. In an effort to establish virtuosity note reading players (usually the more formally trained and adapted to classical based techniques) were anxious to purchase books and learn new virtuoso hornpipes. Examples of this are the popularity of James Hi ll (a Lowland Scot who came to settle in Newcastle in the north of England), who certainly had a big impact on Irish fiddle playing up to today. As with all cultures, political and social changes within a community and in Ireland’s case, a whole country have a knock-on effect to all aspects of their traditions. In Ireland in the seventeenth century the pattern of society was changing drastically. The old patrons of poetry and music were exiled or reduced in power and wealth. The poorer Gaelic-speaking people had less to lose from the disruption of the older Irish society. They allied themselves to and intermarried with the English and Scottish settlers and formed the beginnings of a middle class, prosperous enough but lacking the cohesive traditions, grandeur and of pre-Cromwellian Ireland. We cannot be sure how much of the old truly Irish musical tradition survived the seventeenth century. Just as elaborate syllabic court poetry disappeared and simpler verse was composed, so it seems likely that much of the intricate high art of the earlier Irish harpers was lost. We know more about the Irish harpers of the eighteenth century than about any earlier players and it is obvious that their instruments, technique and musical style were subject to many non-Irish influences. Their repertoire consi sted mainly of tunes of Irish association, simply but movingly played on harps which retained enough of the tonal charm of the older Irish harp to have still a special character and quality. Judging from material published first in the eighteenth century, some of the tunes were probably very ancient, perhaps drawn from the old aristocratic repertory and from popular usage. A few were of Scottish, English or Italian derivation. But it is probable that the style of some of what we now consider traditional Irish music evolved in the late seventeenth and early eighteenth centuries as a hybrid of largely unrecorded indigenous music and imported foreign styles. This phenomenon has been common enough in other art forms throughout Irish history. In conclusion it is apparent that much of what we know as Irish traditional music today actually still bares a strong resemblance to the music of the 17th, 18th and 19th century’s. Yes, there are also many features of that music which have been altered or all but died out in many parts but the fact that we know of them and recognise them as being the traditional music of Ireland at the time surely makes them the traditional music we recognise today. Its popularity today takes accreditation from the fact that it has been so widely spread throughout the world. The Napoleonic wars saw much of the Irish population join the British army fighting against the French in the latter 18th and early 19th century’s. This of course leads to the distribution of at least some of the music of Ireland throughout Napoleonic Spain, Portugal and France and of course much of Europe. Similarly, the spread of this music to America has had great influence on what we enjoy about Irish music. During the potato famine in Ireland, many upped sticks and left for North America. Now, in the 21st Century, what better way to advertise the popularity of anything, including music, than to have roots in what is one of the world’s superpowers? It is largely down to the commercialisation of the music today that it has reached such a high degree of popularity throughout the world. Of course it would seem that it takes most of its regard and recognition in the British Isles at it naturally holds historical and patriotic qualities, which of course makes anything holding these merits â€Å"popular†. â€Å"Traditional† Irish music is that of the people and communities of Ireland. Whether it is music composed 300 years ago which only exists through word of mouth, or the modern takes on this music introducing the popular world of rock and pop and merging the two di sciplines with each other. It is music which is played, written or sung to evoke a response about the country, however controversial it may sometimes be.

Sunday, August 4, 2019

Multilingualism on the Net :: Languages Technology Papers

Multilingualism on the Net What will be the effect of the Internet upon natural languages in the 21st century? It is widely accepted that, generally speaking, any new media change languages. For example, the prevalence of TV has dramatically homogenized spoken accents over the past few decades. Young people tend to speak in almost the same way as TV casters, and local dialects and accents remain only among the speech of older people. This TV effect, however, is insignificant as compared with the enormous effect of print media on languages over the past few hundred years. The prevailing print texts, especially newspapers etc., enabled millions of people who had never met each other to think about the same topics in the same language, thus creating a sort of community identity. This community identity was transformed into national identity, upon which in turn the nation-state was established, as discussed by political scientist Benedict Anderson [1]. Print languages are widely acknowledged as standard national languages, for which dictionaries are edited, and lessons are given in schools. On the other hand, other languages gradually declined. Since the market economy requires any printing business to have a certain amount of readers, print languages tend to be limited to so-called major languages spoken by millions of people. In short, the number of written languages on the earth decreased after the arrival of prin t media. What, then, will the arrival of the Internet bring about? ---- Roughly speaking, we can predict two distinct directions. The first one is English monopoly. The Internet has originated in the United States, and it is obvious that at present most international correspondence takes place in English. This is partly for the historical reason that the Internet has developed as a communication tool for the researchers of science and technology whose common language is English. Now general people in addition to science and technology researchers often utilize the Internet, but English is still the dominant language if one wants to look at foreign Web sites or send E-mail across state borders. Therefore there is the possibility that, sooner or later in the 21st century, English will become the sole common language for international communication, thereby accompanying the inescapable decline of other languages. In this case the term globalization means the hegemony of English-based, United Sta tes-centered single culture spreading all over the world. On the other hand, however, we may expect the second direction where various cultures in different countries thrive and interchange with each other, resulting in fruitful and plural global culture.

Saturday, August 3, 2019

Good Characteristics to Live By in The Chosen by Chaim Potok :: essays research papers

Qualities of a Good Person What are things that make someone a good person? Is it their ability to get along with other people? How about the choices that the person makes? Or is it the way that he or she treats his or herself and others? All of the qualities make someone a good person. In the novel The Chosen by Chaim Potok, Danny and Reuven learn many qualities that make them to be better people. Respect, responsibility, and honesty are all important qualities for one to have in order to become a better person. Respect is a characteristic that all people should show in every aspect of their lives. It is very important to show respect in a work situation. People must show respect to their bosses in order to keep their jobs. Even more important is for people to have a respectful manner when dealing with their clients. If they do not show respect for the client, then the client will find somebody else to do business with. Another place that respect should be shown is at home. Parents must show respect for their children so that the children will listen to them. Disrespectful parents will find it difficult to have a good relationship with their children. Children who show respect for their parents and siblings will find it much easier to receive more privileges. A lack of respect towards the members of one?s family can create a very uncomfortable home life. Having an uncomfortable home life can cause grades to go down and ability to function well with others to decrease. People should also hav e respect for themselves. Having respect for oneself makes that person have better feelings for his or herself. If people cannot respect themselves then how are they going to be able to show respect for others? Also respecting oneself makes it easier for other people to respect that person. The ability to take responsibility for ones jobs and actions is a very important quality for a person to show. One place that it is extremely important to take responsibility for oneself is at work. People are given tasks that they are to perform in order to receive a paycheck. In order to continue to have a job people must take the responsibility to complete their assigned tasks. If they do not take that responsibility, they may just find themselves out of work. Not only does it allow people to have a job, but it can also lead to raises and promotions in honor of their actions.

Friday, August 2, 2019

Describe the possible signs Essay

Bullying is not defined as a form of abuse in Working Together but there is clear evidence that it is abusive and will include at least one, if not two, three or all four, of the defined categories of abuse. Recognising child abuse is not easy. It is not our responsibility to decide whether or not child abuse has taken place or if a child is at significant risk of harm from someone. We do however, have both a responsibility and duty, as set out in your organisation’s child protection procedures, to act in order that the appropriate agencies can investigate and take any necessary action to protect a child. Physical abuse Physical abuse is deliberately causing physical harm to a child. This might involve punching; kicking, biting, burning, scalding, shaking, throwing or beating with objects such as belts, whips, or sticks. It also includes poisoning, giving a child alcohol or illegal drugs, drowning or suffocation. Physical harm may also be caused when a parent or carer fabricates the symptoms of illness in a child. Signs of Physical Abuse There are certain signs that need to be acknowledged when suspicion arises that physical abuse is occurring: Any injuries not consistent with the explanation given to staff. Injuries which occur to any part of the body but usually in places which are not normally exposed to falls or rough games Injuries which have not received medical attention Reluctance to change in the heat, or to change/participate in activities such as, PE or swimming Bruises (usually in clusters), human bites, cigarette burns and fractures, for example, which do not have an accidental explanation multiple burns with a clearly demarcated edge Fear of parents being approached for an explanation Flinching when approached or touched Aggressive behaviour and/or sudden anger outbursts Depression Running away from home Possible effects of physical abuse Physical abuse can lead directly to neurological damage, physical injuries, disability and in extreme cases death. Physical abuse has been linked to aggressive behavior in children, emotional and behavioral problems and learning difficulties. Emotional Abuse Emotional abuse is where repeated verbal threats, criticism, shouting, lack of love and affection causes a severe adverse effect on a child’s emotional development. It consists of communicating to children that they are worthless, unloved, and inadequate or valued. Emotional abuse may include not giving a child opportunities to express their views, deliberately silencing them or ‘making fun’ of what they say. It may feature inappropriate expectations being imposed on a child, over protection and limitation of exploration and learning, or preventing the child from taking part in normal social interaction. Signs of possible emotional abuse †¢ Depression, aggression, extreme anxiety, changes or regression in mood or behavior, particularly where a child withdraws or becomes clingy †¢ Obsessions or phobias †¢ Sudden underachievement or lack of concentration †¢ Seeking adult attention and not mixing well with other children †¢ Sleep or speech disorders †¢ Low self-esteem †¢ Fear of parents/carer being approached regarding their behavior †¢ Fear of making mistakes Possible effects of emotional abuse This type of abuse can lead to adverse long-term effects on the child’s development. Emotional abuse has a significant impact on a developing child’s mental health, behavior and self-esteem. This type of abuse is as important as the other three types, and can be detected as the signs are more visible and can be easily detected. Domestic violence, adult mental health problems and parental substance misuse may be features in families where children are exposed to such abuse. Sexual Abuse Sexual abuse involves forcing or enticing a child or young person to take part in sexual activities, whether or not the child is aware of what is happening. This may involve physical contact including penetrative sex, oral sex, masturbation, kissing, rubbing, or touching outside of clothing, or it may involve non-contact activities such as involving children in watching sexual activities, producing or looking at sexual images, encouraging children to behave in sexually inappropriate ways, or grooming a child in preparation for abuse (including via the internet). Abusers can be men, women or other children. Between 21% and 36% of sexually abused children will display few or no symptoms but it is usually a child’s behavior which becomes a cause for concern. Children who tell of sexual abuse do so because they want it to stop therefore is extremely important to listen to a child that discloses such an allegation. Signs of possible sexual abuse †¢ Any allegations made by a child concerning sexual abuse †¢ self-harming, sometimes leading to suicide attempts †¢ Sexual activity through words, play or drawing †¢ Repeated urinary infections, itching or bleeding around genital area and/or unexplained stomach pains †¢ The child is sexually provocative or seductive with adults †¢ Saying they have a secrets that they cannot share with anyone †¢ Severe sleep disturbances with fears, phobias, vivid dreams or nightmares which sometimes have overt or veiled sexual connotations or bedwetting †¢ Eating disorders such as anorexia or bulimia Possible effects of sexual abuse Behavior such as self-harm, inappropriate sexual behavior, sadness, depression and loss of self-esteem has all been linked to sexual abuse. The effects of sexual abuse can affect the individual into their adult life. The extent or the severity of each case is determined by the time span of abuse, the more serious the abuse, the younger the child is and the relationship of the child to the abuser. Once sexual abuse has been identified the support of an adult who believes the child helps, starts to help the child understand the abuse and can therefore offer help and protection to the abused child. Neglect Neglect has been described as the â€Å"most serious type of child maltreatment and the least understood† (Crittenden 1999: 67). It is the most common reason for a child to be placed on the child protection register in the UK. Neglect is the failure to meet a child’s basic physical and or psychological needs, which is likely to affect the child’s health or development. Neglect is when a parent or carer fails to provide adequate food, clothing, shelter (including exclusion from home or abandonment), medical care, or protection from physical and emotional harm or danger. Additionally failure to ensure access to education or to look after a child because the carer is under the influence of alcohol or drugs, is considered as Neglect. Signs of possible neglect †¢ Dirty skin, body smells, unwashed, uncombed hair and untreated lice †¢ Clothing that is dirty, too big or small, or inappropriate for weather conditions †¢ frequently left unsupervised or alone †¢ Frequent diarrhoea †¢ complaints of being tired all the time †¢ Untreated illnesses, infected cuts or physical complaints which the carer doesn’t respond to †¢ frequently hungry sometimes stealing other children’s food †¢ Being underweight Possible effects of neglect Neglect can seriously impair a child’s health, physical and intellectual growth and development, and can cause long term difficulties with social functioning, relationships and educational progress. Extreme cases of neglect can cause death. Bullying Bullying is also recognized as a type of abuse. Bullying is always distressing for the victim and can have serious consequences. Bullying should always be taken seriously. Emotional bullying is the most commonly reported by children and young people and is often more difficult to spot. Bullying can take place both inside and outside of the school. Bullying happens when an individual or a group show hostility towards an individual and this can be: †¢ Emotional, such as name-calling, not talking to someone, taking or hiding personal items, humiliating, spreading rumors or teasing †¢ Physical, such as pushing, kicking, hitting, pinching or threatening to use physical force †¢ Racist, such as racial taunts or gestures †¢ Sexual, such as inappropriate physical contact, sexual comments and innuendo, or homophobic taunts. Signs of possible bullying Loss of personal possessions, dinner money or items of clothing Torn clothing, maybe even having cuts and bruises (if physically bullied) Shyness, withdrawn behavior, lack of self-esteem and depression Aggressive, bad tempered behavior and may become aggressive to younger siblings Threaten or attempt suicide Not achieving very well academically Not wanting to leave their home Possible effects of bullying Bullying will most definitely affect a child’s social and emotional development as they have very low self-esteem maybe depression and will probably try to isolate themselves from others which will have a profound effect on their social skills with their peers and pretty much everybody around them, they may become aggressive and bad tempered and may threaten or attempt suicide and in some extreme cases may actually commit suicide. Cyber-bullying In recent years, a new form of bullying known as ‘cyber-bullying’ has become increasingly common. Cyber-bullying may be emotional, racist or sexual forms of abuse. It happens through emails, text messages or telephone calls. Information about someone may also be shared by putting it on to social networking sites. This can include the sharing of private photographs. Children and young people who use this method of bullying often feel disassociated from their actions, but the consequences can be just as serious for the child. This type of bullying can be particularly distressing as children are unable to get away from it, it even invades their home.

Thursday, August 1, 2019

History 1302

The mind set of Americans during the decade prior to the Spanish American war, the influence of the Americans during the war. Expansionism and imperialism and the causes of the war and what did the Americans gain and lose. The Americans had a long history of imperialism from the expulsion of the native Americans, the Mexican American war, the Spanish American war, the control of cuba and the Philippine, the annexation of Hawaii and Samoa and also the occupation of much of latin America between 1890 and 1930.Their tendencies were outgrowth of ethnocentrism which was the belief in manifest destiny. Expansionism was the control of another country’s market or political system through the use of trase and diplomacy and imperialism was the control of another country’s market or political system through the use or threat of use of force. The causes of the American Spanish war, united states had little interest in economic cuba and the south had yet to regain its stature.The Cu ban rebels began to attack Americans owned properties, McKinley sent the battleship maine to Havana to protect the American interests, the battleship blew up due to coal dust or the magazine too close to the boiler room, Theodore Roosevelt also wanted war, he dispatched dewey to the Philippines with out the knowledge of the secretary of navy or the president of united states. America was in the mood for war to demonstrate its strength, and what better nation to go to war with, manifest destiny, racism and imperialism were also cause to the war.The United States gained almost all of Spain's colonies, including the Philippines, Guam, and Puerto Rico. Cuba was granted independence, but the United States imposed various restrictions on the new government, including prohibiting alliances with other countries, and reserved for itself the right of intervention. Cuba remained technically independent but was required to submit its foreign policy to American approval. By gaining these territo ries it helped America gain some more resources.3.The conditions and causes of the progressive era, how it affected people, where did the reforms begin and why, who were the three of the most famous national leader. The causes were the deplorable state of america’s cities including the boss system with it’s corruption, graft and the resulting high taxes which fell on the middle class. Uncontrolled monopolies which ran roughshod over small business and the interest of the people. The corrupt relationship between big business and state and federal government’s elected officials. Lack of any control of the negative impacts on the public of the rampant abuse of the public trust by big business. And then the abuse of children and women in the work places.5. General reasons for the war in Europe and specific causes and the reasons for the U. S entry into the war. The general causes of the great war, imperialism each major European nation had its colonies in Africa and asia and each saw its colonies as a measure of its own national prowess and also colonies meant sources of raw materials and markets for finished goods for each country. Nationalism was such an ingrained part of the culture and different nationalities in Europe that it is had to separate it from what it means to be british, French, german, or Russia.Its also played apivot role for the Serbians who assassinated the arch duke of Austria hungary, played a role second to pride and marital fealty which bought the arch duke to Sarajevo on that fateful day and also bought America into war. Militarism could not separate from a country’s nationalism in 1914, it was the struggle for the military to make sure that their country would not loose territory if attacked that led to the war that could have been prevented, it also helped the deformed Kaiser Wilhelm to compensate for his short stature.Disintegration of the ottoman empire, vacuum caused by the dissolution of the ottoman empire caused the other nations to lust for those territories and it also liberated yearnings of nationhood and ethnic pride and revenge. Secret and entangling alliances were developed in order to maintain an equilibrium while other nations were trying to upset that equilibrium and gain a power advantage over their rivals were a material cause for the war.War was viewed as an extension of diplomacy and relatively risk free way to gain territory and advantage over a rival, the memory of the diplomats was short, it did not take into account the suffering caused by the Napoleonic wars. Continuing rivalry between france and germany following the franco-russian war. The lack of meaningful communication and understanding internally between the military and diplomatic wings of the various European countries.The U.S entry into the war, Wilson called on his fellow citizens in 1914 to remain which was impossible for a nation of immigrants from all of the countries in the war. Economic realities also made imposible the task of dealing with the belligerents on equal terms, the british put a blockade on german and the germans were using the new submarine warfare to challenge british domination on the atlantic. Wilson demanded that german promise not to repeat such outrage and the germans agreed to his demands. He also demanded that german abandon its unlawful tactics and the german government.