Discrimination in Education Research Paper Example | Topics and Well Written Essays - 1000 words

Discrimination in Education - Research Paper Example From the discussion it is clear that  discrimination in education on the basis of sex segregation, without doubts, takes place in other countries. The vivid example of the infamous Malala Yousafzai, a Pakistan girl who fought for rights of children to get equal educational opportunities proves that the issue exists. Even though her peers did not probably understand what she was fighting for, Malala kept working for justice and children’s rights in Pakistan. She claimed that girls had the right to get their education and attend schools; she argued that Pakistan girls should have got their basic human right, which had been suppressed for a long period of time in her country. It was obvious that her actions were rebellious for the Taliban regime and that the cost for her fight was her own safety, Malala risked her life.  This research discusses that  another crucial kind of discrimination in education that definitely exists in modern society is the racial one; perhaps, this kind of discrimination is the most widespread and problematic, as the society is trying hard to overstep racial prejudices and get transferred into a new level of interpersonal relationships. Even though more than a half century ago it was stated by the U.S. Government that segregated schools should be eliminated, still the statistical data of modern educational sphere shows that a big part of Latinos and Blacks are still attending the schools which work separately for them.

Globalization and the United States Military Policy Essay

Globalization and the United States Military Policy - Essay Example The US military troop has also observed same lines of objectives. The varied policy of the US government in controlling and setting guideline for operation has been dealt differently by different leaders. Some of the policies have undergone criticism, while some have been appreciated, in context of global as well as the sate framework. The impact of US military troops on globalization will not provide much help to revive its dominant nature and reflect its strength. US Military policy: Off late US military is away from campaigns and battles and have indulged in peace enforcement. The preponderance of US military seems to degrade in matters of exercising powers with the arsenals like missile and the Nuclear weapons. The significance of the United States as a military power seems to dwindle. The employment of the US forces is used in areas to augment social integration, in handling events of natural disaster. American military is experiencing a new era in the advent of globalization. S ignificant changes in the mission of US military have been observed with change attitudes. The change in US policy of military administration was observed in the Weinberger- Powell doctrine in 1984. The doctrine specified circumstances where the US forces are to be deployed. The main objective of the doctrine was to prevent the catastrophe which occurred in Vietnam. It specified that Americans should indulge in fight or war only at times when the countries interest is at its stake. The missions should been undertaken only if it has similar political and military objectives. The deployment should only be done when all the measures undertaken have failed. (Preble, 2011)The Weinberger- Powell doctrine seems to vanish with the beginning of the Bush era in The United States. George Bush deployed The US forces in the northern Iraq and Somalia and also carried air attack in parts of Iraq. The policy of US president Bill Clinton was also transparent. His doctrine signified the priority towa rds avoidance of any casualty and the use of force to cause absolute minimal damage. However the temptation to put the strongest military force of the world into action was also hardly resisted by him. Under his regime attacks against Iraq for punishing Saddam Husain was also carried out. Besides, Serbia was also subjected to daily bombings by the US military force. Clinton government was however strategic in the use of forces. Forces were deployed in specific targets which had lesser probability of causing bloodshed and slaughter, and had limited capability to retaliate. A fair distinction was drawn between the terms war and attacks in the backdrops of national sacrifice. US military and globalization: With Globalization creeping in and the world experiencing an open economy, America still persuades to showcase its global power. America aims to set up an international order with openness as its primary characteristics. The emergence of an open world will create opportunities for ne w military requirements. The proper functioning of the open economy will require rules to be framed. United States aims to impart discipline and cohesion to the system. The rules framed by the US government needs to be maintained by the nations and they have to abide by the fundamental economic importance of the global market. President Clinton had the view that without the presence

Supply Chain Management Model of Procter and Gamble

Supply Chain Management Model of Procter and Gamble Executive Summary The report will delineate the Supply Chain Management model of Procter and Gamble in line with the intricate aspects of their information systems, procurement, inventory and distribution issues, along with their solutions respectively. The vitality of the topic as a highly integrated process is duly highlighted in the report. It will also discuss as to how the Supply Chain Management influences the company and its key tasks as well as strategic planning in order to savour the competitive advantage in the market. As Procter and Gamble had very weak supply chain management they planned for a complete change over their management approaches and peculiarities. Throughout the report, various key issues pertaining to the processes involved in delivering the finished products are highlighted. The key steps that the company has taken towards accurate definition of their structure as far as supply chain management is concerned are aligning most of their accounts with prime suppliers and usher ing and standardizing this change on an overall level. The main highlight is communication at each level which constitutes the structural process rather than it being a hierarchical channel based communication in a clichà ©d flow-on fashion. Also recommendations have been provided at the end of the report on the basis of secondary research and underlying facts and case studies. It summarizes and lists opinions based on potential areas that still remain untapped and subject to undue attention. Every aspect has been dealt with while keeping the companies vision, philosophies and unique work ethics in mind. Introduction Procter and Gamble is a $50 billion organization that as of now is a proud owner of 13 brands creating more than $1 billion of income every year. their objective is to make what might as well be called a fourteenth billion-dollar brand—by stocking retires in stores around the globe all the more precisely by reacting better to what individuals need. Also, they aim at getting 5,000 retailers and 30,000 suppliers to partake in a framework that would instantly flag items supported by clients. In the previous decade, PG’s business has changed fundamentally, regardless of the possibility that its frameworks for timing the conveyance of items to stores have not. In similar lines to autos, garments, music and even prime-time TV, the offers of mass-created items for the home have ended up hit-driven. Alternately, better put, advancement driven. A few deals information may come in every day, some week by week. Some may stop by thing or item class. Predictable data, got every day or all the more much of the time, would mean getting retailers and suppliers to stick to normal traditions in nourishing and drawing data out of Pg s SAP store network administration framework. In the old form to-estimate days, the plants would just run huge parts, move them to distribution centers and let showcasing work down the stacks of unsold item. Changeovers of assembling lines were an abomination, on the grounds that the conviction was that long item runs chop down for every unit costs.That holds expenses down. They have attempted to enhance each part of how they convey item to our clients at the most reduced expense, this was said by Tom Walker, VP of logistics for Costco Wholesale Corp., which offers $41.7 billion value of buyer products a year through its 397 retail distribution centers. The product, alongside practical judgment skills, has enhanced pgs capacity to get precise shipments to our stores in an auspicious manner. Product Portfolio Procter Gamble produces a comprehensive range of goods from detergents to pet foods to beauty products. The company operates in North America, Europe, the Middle East, Africa, Asia and Latin America, with products sold in over 140 countries. Procter Gamble ranked 26th in Fortune magazine’s top 100 America’s largest company for the year 2011. (Fortune 500, CNN 2012). Procter Gamble began as a small soap and candle Company in Cincinnati, Ohio, USA in 1873. By 1980, Procter and Gamble had grown into a multi-million dollar corporation. The first overseas subsidiary was purchased in 1930 (a UK-based soap manufacturer). From there, start-up operations sprang up in Latin America, Europe and Japan. Procter Gamble have many well-known brands, which include Pampers Nappies, max Factor cosmetics, Pantene shampoos, Iams and Eukaneba pet foods and Pringle potato chips. The Procter Gamble Supply Chain Management Mastering the Supply Chain is vital viewpoint to attain high client fulfillment that will prompt benefit and more prominent piece of the pie. So as to make the Supply Chain capacities as a center of the plan of action, the organization needs to rethink its system. This involves both producing another technique and bringing the Companys other center exercises into arrangement with this new plan of action above all, the record choice, in the client operations, the channel method, the center operations abilities and Management/Organization Structure. These exercises must experience extensive progressions. Capable Supply Chain makes an unique plan of action that adjusts the real destination of Supply Chain Management from expense control to income improvement to Customer fulfillment. Procter Gamble awhile ago utilized Supply Chain authority to pare out solid, long haul Competitive Advantage. The Companys key center to Supply Chain-based administration modernization changed both the purchaser items and retail commercial enterprises. The strategy obliged immediate conveyance to significant records. This channel game plan empowered Procter and Gamble to create an outstandingly high level of client certainty and on-going rounds of Supply Chain modernization in these records. In the meantime, Procter and Gamble quietly moved to end its guide associations with various more modest records, setting up a set of expert merchants to administration them. Thusly, the primary wholesalers had become enough volume to maintain immediate worth included associations with Procter Gamble. As far as concerns it, Procter and Gamble created operations capacities in two key territories: First, it made a clearing new set of industry change programs, e.g., Efficient Consumer Response (ECR), Customer Requirements Planning (CRP), and streamlined logistics. The projects obliged a robust new understanding of system economies and the effect of Supply Chain advancement. Second, to empower to raise administration levels to help the new framework, the Company made refined Information Technology (IT) bonds to arrange its item stream. These going on progressions stayed authoritative safety, from promoting directors particularly who were worried about the other appropriated sellers items by the new business. Concern likewise communicated over what would finished with the significant records that did not fit the plan of action. There was a significant requirement for imaginative and progressed answers for defeat these issues and achieve the client at once and loss of piece of the pie. Subsequently, they chose to utilize executor based demonstrating intricate, versatile frameworks in the wake of doing a great deal of examination. The Strategies Procter Gamble Supply Chain procedures are for the most part includes on: 1. Focus on obtaining of the organizations and items, which are now entrenched in the commercial center and with great exhibitions with sensible requests. Whats more, getting to be settled items starts with a decent, productively run Supply Chains. In this way, these Supply Chains empower their items to be sold at focused costs to their expected markets. 2. Redevelopment and combining with the assistance of the decently qualified and accomplished researchers, with a dream to grow their customer base on a decreased number of items for every item sort. 3. Decrease its capital using to a certain rate of Sales. For instance, Supply Chain costs and those shoppers ought to profit from, as a result of decreased item costs. 4. Develop their centre organizations (fabric, hair, child and female mind) and heading brands into stronger market pioneers. They create worth creating exercises all through the whole Supply Chain for each of its centre items, through for instance, the pooling of information, aptitude and compass. Key assignments for Supply Chain Management 1. Making of methods that help the stream of crude materials and completed merchandise to and from Procter bet offices; 2. Help of the transportation of crude materials to its assembling areas; 3. Improvement of techniques that will keep Procter bet heading the commercial center in logistics administrations; 4. Administration of logistics data; client requests and the brief conveyance of completed item to the exchange clients. Supply Network An executor based demonstrating unpredictable, versatile framework Procter Gamble change its Supply Chain framework with the utilized of an operator based displaying in which its essentials helped the organization until they probably wont even calls it a Supply Chain. The Cincinnati-based creator of Tide, Crest, Pringles, Pampers, Clairol and 300 different items now call its associations with 5 billion customers in 140 nations a Supply Network. (Computerworld 2010) Larry Kellam, the Procter Gambles Director of Supply Network (Memo to Oracle 2012) expresses that, Chain hints something that is successive, that obliges taking care of off data in succession. We trust it need to work like a system, in the same way as a web, so everyone has perceivability to the data. The said model are to a great degree mind boggling in a hefty portion of its frameworks general are truth be told made up of semi-autonomous nearby executors following up on a couple of basic standards. One can secure and improve the entire framework by demonstrating and changing the conduct of the operator. Also by utilizing this, Procter Gamble spares in expenses, inventories will be decreased and the purchaser administration will be better. In the reenactments of the organizations machines, the operators of the product speak to the individual segments of the supply framework, for example, trucks, drivers, stores, and so on. The conduct of every executor is customized by means of decides that copy genuine conduct, e.g., Dispatch this truck just when it is full or Make more cleanser when stock tumbles to x days request. (Memo to Oracle 2012) These reenactments let Procter Gamble performs consider the possibility that examines to evaluate the impact of new logistics methods on three key measurements: (1) stock levels, (2) transportation costs, (3) in-store stock-outs. The models considered option administers on events, for example, in requesting and delivery, strategies on item portion in dispersion focus, guaging of interest, and so on. Agent-based demonstrating is accepted to have brought a few changes that Procter Gamble in a broad sense needed to make in the event that they were to be adaptable and versatile, Kellam (Procter Gambles Director of Supply Network Innovation) says, clarifying that changes fell into the accompanying three expansive regions: 1. Unwinding of unbending tenets, frequently irrationally, so as to enhance the general execution of the supply organize that obliged some social progressions, for example, persuading cargo administrators that it is at times adequate to release a truck half-full. 2. More adaptability in circulation. For instance, it is conceivable to restock a retailer in 24 hours instead of the standard 48 to 72 hours. 3. More adaptability in assembling. In view of bits of knowledge picked up by the models, Procter Gamble is in a far-reaching way re-tooling its assembling courses of action with the goal that it is no more creates long runs of a solitary item however rather has the capacity create each item consistently. The profits incorporate less stock-outs and more content clients. Procter Gamble uses Supply Chain Management programming from SAP AG, however it turned to a minor New Mexico organization when its long endeavors to abatement stock levels delivered just minimal changes. Procter Gamble went to Bios Group on the grounds that they think uniquely in contrast to the way Procter Gamble does things. utilizing this most recent engineering has made Procter Gamble convey merchandise to the correct spot at the opportune time giving great client fulfillment and expanding its piece of the overall industry. ( Daily Finance 2012) A.g. Lafley, President and Chief Executive Officer Procter Gamble, says, In this way, by utilizing this engineering, the greatest effects on our business have been upgrades in administration, cost and velocity. We know were conveying better purchaser administration, better client and supplier administration and better worker benefit all through the world as an aftereffect of the way were utilizing the Internet based, Agent-based displaying of unpredictable, versatile frameworks Supply Network. The Influence of the System to the company Jeff Schomburger, Procter Gambles Customer Business Development pioneer in Western Europe (Computerworld 2003) expresses that, Out-of-stocks are an extensive issue, frustrating and putting at hazard our dedicated customers. We can alter these issues by making out-of-stock diminishment a top industry need. Retailers and Manufacturers need to cooperate on instruments and methodologies to dispose of it. The most influential brand names are useless unless they are on items that show up on the right retire at the opportune time to meet the desires of their clients, the customers all inclusive. The Supply Chain Management is so basic to Procter Gambles productivity, and to its notoriety for quality and dependability. Their Supply Chain groups have the test of guaranteeing that the items are on-rack, on-calendar and on plan. Procter Gamble lives up to expectations towards accomplishing the ideal offset including its business techniques, its gigantic stores of specialized assets and above all, its kin. Procter Gamble has a solid record of mechanical and scholarly accomplishment and interpersonal abilities, so one can successfully work with individuals from assorted foundations internationally. Procter bet convey predominant client and logistics administrations. Quality, worth and engineering are the center of their item supply association, which incorporates Customer Services, Integrated Logistics, Purchases, Manufacturing and Engineering. Together, these orders convey results of remarkable quality at the most moderate costs and boat those items in the most secure, most effective way that is available, all to profit purchasers as far and wide as possible. Logistics is in charge of anticipating client request, then guaranteeing the productive circulation of their items through the Supply Chain to store racks. Client administration individuals concentrate on the last venture of the Supply Chain that of conveying items to the clients in the right qualities at the opportune time and in immaculate condition. Acquiring has the aptitudes in business investigation, building connections, counseling top administration, arranging, and advancing worldwide sourcing procedures to improve the Companys general Competitive Advantage. Assembling includes making the items. Procter Gamble apply heading edge, high engineering frameworks and procedures to create high caliber at the most reduced expense, which helps it to accomplish high esteem for its clients. Recommendations †¢ Secure administration help before beginning to overhaul supply organize. Not to let governmental issues sentence the activity to disappointment. Coordinated effort inside the association is normally just as troublesome as outer cooperation with exchanging accomplices. Distinctive capacities and offices need to create genuine inner coordinated effort to make a consistent purchaser driven supply arrange conceivable. †¢ Leverage the worth IT can acquire joining request and supply side business forms. Senior chiefs wont require much inciting to perceive the waste of showcasing assets that happens when customers land at a vacant rack. Persuading them that interest in IT and a speedier, more adaptable store network can take care of the issue may take longer. †¢ Simplify their applications structural planning to permit shared business procedures and adapt to changes in system collusions. It is pivotal to outline an adaptable, corresponded business applications structural planning for collective business forms. Not to sit tight for flawlessness, yet put resources into comprehension engineering and its potential effect on your business. It is critical that new operations can be included or separated rapidly (in under six months) when the inexorable acquisitions and divestitures happen. Limit the quantity of frameworks used to abstain from being overpowered by interfacing issues that add little to how the money adds up. †¢ Webifying their internal frameworks will only open their insufficiencies to a greater group of onlookers. Since this gathering of people is precisely the gathering of outside accomplices they require as close and sure co-conspirators, not to promote their shortcomings. They cant make progressed close ongoing cooperation work without secure and productive inside system. Conclusion Procter and Gamble is an eminent global organization which has its plants operating all around the world in several countries henceforth creating jobs in developed as well as developing economies. They have successfully diversified their product line and captured a higher market share as compared to their competitors. Though there is no single competitive set for the company due to its range of products, the supply chain management has a vital role to maintaining this advantage. The introduction and adherence to Network Chain communication over flow-on fashion, they have really aligned all their major accounts with the suppliers. This system is the pivotal change as to where Procter and Gamble stands currently. Steering and regulating the supply chain attributes a sense of accomplishment to the company. Hence, the efficacious management of this aspect will definitely prove to be a worthily contributing factor towards product excellence. Bibliography Christopher, M., 2011.Logistics and Supply Chain Management. 4th ed. UK: Emerald Group Publishing. Procter and Gamble. 2014.PG India. [ONLINE] Available at:http://www.pg.com/en_IN/. [Accessed 13 October 14]. Fortune. 2011.Brand Rankings. [ONLINE] Available at:http://www.rankingthebrands.com/The-Brand-Rankings.aspx?rankingID=50year=333. [Accessed 10 October 14]. UK Essays. November 2013. Procter And Gamble Supply Chain Management Marketing Essay. [online]. Available from: http://www.ukessays.com/essays/marketing/procter-and-gamble-supply-chain-management-marketing-essay.php?cref=1 [Accessed 14 October 2014]. Procter Gamble Supply Chain

Mysticism on the Internet :: Research Papers

Mysticism on the Internet If you could look into the future, are there questions you would want to find answers to? If you could read into another person's consciousness, or better yet into that of your own, are there things you would want to know more clearly? There are probably few people who would not be interested in knowing what the future might hold in store for them, or at least to have a little sense of the forces and presence that might play into their walks of life. A driving force in human nature is the need to kn ow, to make sense of the environment around us, and to make sense of ourselves. Perhaps more provoking and significant is the desire for us to know ourselves and to discover the purpose for our existence and the workings of our own state of mind. There is a sense that although we each share a co-existence with others and things around us, each life and makeup of the world is truly unique to and dependent of each individual alone, and at any moment, we each can have the power to be in cont rol of ours elves and whatever situation we are in. For over many ages, this has allowed Mysticism to be an intimate part of human society, as a still-unexplainable part of nature, as well as the supernatural, that has allured and guided many to look as far as into the future and as close as deep into themselves. The many tools of Mysticism, like the Tarot, numerology, astrology, and dreams, are all used to provide insights into a "deeper consciousness" and a "higher plane of existence," which when properly interpreted could very well shed light into the murkiest situation. In today's societies, Mysticism continues to intrigue, appeal to, entertain and aid people across cultures. Presently, with the power and accessibility of the Internet and World Wide Web (WWW), the insights to the answers to our everyday questions in life, as well as those far-reaching, can be found through the mystics with just a few mouse clicks away. Thi s has allowed for the reach of Mysticism to be extended and promoted much further, not only to the enthusiasts but also to everyone. A web search for "mysticism" on the Internet would bring up lists of hits for hundreds of thousands of related web pages. A search for a more specific area in Mysticism, such as "tarot" or "astrology" would present hundreds of thousands more web sites.

English Literature-Gullivers Travels, Jonathan Swift

Gulliver’s Travels]- Jonathan Swift * By P. Baburaj, Senior Lecturer, Dept. of English, Sherubtse college, Bhutan Author of: Language and writing, DSB Publication Thimphu Communicative English, P. K. Books, Calicut A perception on Literary Criticism, P. K. Books, Calicut   The eighteenth century was an age of satire.Dryden and pope immortalized themselves by their verse while Jonathan Swift was undoubtedly the greatest British satirist in prose. The political and religious controversies of the time were conducive to the promotion of satire in an age of urbanity and refinement which not only tolerated but delighted in satire, provided, it was humorous and witty it has been remarked that satire is the fine art of calling names. In Rome Horace and Juvenal used satire for the purpose of ridiculing human affectations, follies and vices with a view of reforming society.But when the satire is too general it stands in danger of falling wide of its target and when it is directed agai nst individuals it is likely to be debased in to personal lampoons. Swift wrote personal satires but his attacks were generally directed against common abuses and his main purpose was to reform society. Jonathan Swift was born of English parents in Dublin in 1667. He was a distant cousin of Dryden who happened to incur the lasting displeasure of Swift by his remarks: †cousin Swift you will never be a poet†.Distantly related to Sir William Temple, a retired politician and an elegant writer of the period Swift came to London and stayed with his wealthy relation as a poor dependent and confidential secretary. He graduated from Trinity College Dublin and was well read in the classics. Later he studied theology and was ordained priest . one of his squibs on religion offended Queen Anne and he was baulked of his promotion in the church but after her death he rose to be the Dean of St. Patrick’s in Dublin towards the close of the century.Temple happened to dabble in lite rature. The controversy regarding the relative merits of the ancient and modern authors roused more heat than light for some time in France and Temple made some references to it in one of his essays. Virulent attacks and counter attacks appeared in the press. It was a veritable storm in a tea cup. Swift was neither concerned with the controversy nor qualified to take an effective part in it. Nevertheless he entered in to the fray with all the weapon in his arrows – satire, humour, irony, sarcasm, ridicule and invective.In his ‘the battle of the books’ he supported Temple and ridiculed his opponents. In the famous allegory of ‘the bee and spider’, he praised the ancients as furnishing honey and wax, sweetness and light, and ridiculed the moderns as weaving flimsy webs, like the spider , with the poisonous stuff that flowered from themselves. In the tale of a tub, swift set out to ridicule the extremist in Catholicism and the fanatical dissenters and t o advocate the middle course as represented by the Anglican church.For this purpose he invented an allegorical fable of three brothers who inherited a coat of a piece from their father with strict instructions regarding its use. The coat, of course, is the Christian theology. The three brothers Peter, Martin and Jack symbolise respectively Roman Catholicism, the Anglican Church and the dissenters. It is a master piece of satire, but the ultimate result of swift’s satire was to bring all religion in to contempt, though that was not his real aim. Swift’s irony can best illustrated by his short pamphlet entitled a modest proposal.He was roused to righteous indignation at the ruthless exploitation of the Irish peasantry by their absentee landlords in England. But swift opens his ‘proposal’ with a quietly deceptive tone of seriousness. He puts forth his modest proposal for the economic uplift of the poor Irish peasants; â€Å"every woman of child-bearing age i s to produce as many children as possible and bring them to the market when they are one year old; Page 1 children aged one year are most delicious according to the best authorities and so they would be in great demand at an English noble man’s table.It is not difficult to see the righteous indignation beneath the apparently cold-blooded argument, the irony is devastation. Swift is the author of the pamphlets, political, religious and literary in which he sought the reform of the society of its abuses and affections. But his magnum opus is Gulliver’s travels (1726). It is at once children’s classics as well as a serious treatise in which satiric pours corrosive ridicules of he on what Swift considers to be the abuse of his age. As children’s classic it can be read as a marvelous adventure in wonderland. With an abundance of circumstantial details. e are told how a certain Gulliver happened to make several voyages into strange undiscovered countries. Swift makes certain preposterous assumptions but once the initial premise is granted what follows conforms it with mathematical precision. in his first voyage, ‘A voyage to Lilliput Gulliver was driven. Far away from his course ;he was cast ashore on an island called Lilliput, where the inhabitants were about six inches tall and all the environment of animate and inanimate conformed exactly to those human dimensions. They were equipped with bows and arrows in which they were adepts.It was mathematically calculated that Gulliver would require food which 1728 Lilliputians would consume. The king was a patron of learning, he was handsome and majestic. Gulliver was carefully searched and dispossessed of his pistols and ammunitions. The courtier practiced tight rope walking and official preferment went to those who excelled in this exercise. The most accomplished of them was the filmnap, the treasurer. (the king supposed to stand for the George l and filmnap, the Whig prime minister Rob ert Walpole). The Lilliputians were engaged in war with the neighboring country, Belfuscu.It was easy for the Lilliputians to win with the help of their gigantically, but as soon as they accomplished they turn against him in ingratitude. Filmnap continued to be his chief enemy. Gulliver knew that he ws likely to be unjustly accused of high treason and therefore he secretly grossed over to Belfuscu and escaped from eminent danger. He returned home and stayed with his wife and family for two months. A Voyage to Brobdingnag. He was again possessed of an insatiable desire to go on another voyage. This time he was bound for India. This second voyage proved to be equally eventful and strange.All alone he happened to be cast ashore on a strange land where corn was at least forty feet high and the first person he saw appeared as tall as an ordinary spire steeple. He was farmer’s servant who first looked at Gulliver as a curious creature and took him to his master. This country was Br obdingnag, where the people were sixty feet in height. The skin of these giants was repulsively hard and ugly, freckled and covered all over with wrat and moles and rough hair. When one of the nurses was suckling the child entrusted to her Guilllver saw her revoltingly big breasts, which â€Å"cold not be less than ixteen feet in circumference. The nipple was about half of my head and the hue both of that and dug so verified with spots, pimples and freckles that nothing could appear more nauseous† . Many times he was in the danger of being killed by gigantic creatures of Brobdingnag but luckily for him he had nine year old nurse ,the farmer’s daughter called Glumdalclitch, who took care of him and protected him from dangers. In his greed the farmer exhibited Gulliver in market places and finally brought to Metropolis where the king and the queen took a fancy to him and took him under their special protection.But Gulliver’s kind nurse was asked to stay in the pal ace to take care of him. Though the Brobdingnag were physically gross and repulsive they were kind and sensible. The king observed how â€Å"contemptible a thing was human grandeur which could be mimicked by such diminutive insects like I†. the queen’s maids of honour always invited Glumdalclitch to visit them in their room with Gulliver whom they thought to be as sort of pet. â€Å"They would often strip me naked from top to toe and lay me in their bosoms, where I was disgusted because†¦.. very offensive smell came from their skins†. Gulliver had the most dangerous experience of his life when a monkey took him in his paw and fliited from one building to another with Gulliver dangling from his paw. From that day onwards Glumdiltich took greater care of Gulliver. Page 2 A Voyage to Brobdingnag The king used to enquire of the political and religious conditions of the Europe. Gulliver ironically expatiated upon the wonderful parliamentary system and elections in European nations, their standing armies and their institutions.Far from admiring these, the Brobdingnagian king was astonished, and he protested that it was only a â€Å"heap of conspiracies rebellions massacres, revolutions and banishments. The very worst effects that avarice, factions, hypocrisy, cruelty, rage, madness, hatred, envy, lust, malice and ambition could produce. † â€Å"Finally the king concluded with the most ferocious attack on the state of affair in contemporary Europe, I cannot but conclude the bulk of your natives to be most pernicious race of little odious vermin that ever suffered to crawl upon the surface of the earth. Further Gulliver informed the king about the invention and use of gun powder which could destroy whole batteries of an army. The king’s ingenious remark was certainly an echo of Swift’s own opinion: â€Å"he gave it for his opinion that whoever could make two ears of corn or two blades of grass to grow upon a spot of gro und where only one grew before would deserve better of mankind, and more essential service to his country than the whole race of politicians put together†.Gulliver speaks with approval of Brobdingnagian’s learning which consist only immortality, history, poetry, maths; to write a command upon any law is a capital crime; their style is clear, masculine and smooth, but not florid. This is Gulliver’s and (Swift’s) criticism of European civilization in his own age. When he returned home at first Gulliver had a good deal of difficulty in adjusting to himself to his wife and friends; he felt that they were all pygmies and he a giant; he felt for some time that he had lost his wife.A Voyage to Laputa Gulliver’s third voyage was to East Indies; he rounded the Cape of Good Hope and reached fort St. George, Madras where he stayed for three weeks. He resumed his journey but was captured by pirates and left alone in a group of islands called Laputa. Here the im portant persons were so much absorbed in speculation, scientific and political that they had to have flappers who brought them back to their sense by flapping their ears and mouths. An opaque flying island often hovered over the islands when they were cut off from the sun’s light.Here Gulliver visited several islands and in the grand academy situated in Lagado he found people engrossed in various projects. One was trying to â€Å"extract sun beams from cucumber†; another was working trying on an â€Å"operation to reduce human excrement to its original food†. Yet another was trying to â€Å"calcine ice into gun powder† and so on. Most of them begged Gulliver for monetary assistance, in one of these islands there were magicians and conjurers; in another there were a group of people called Struldburgs, people who would not die was a curse rather than a blessing.Afterwards Gulliver sailed towards Japan and from there returned to England. Voyage to Houyhnhnms Gulliver’s fourth voyage took him to the land of the Houyhnhnms( pronounced as hou-in’em), a strange species of rational horses. By a curious accident he landed on Houyhnhnm land, where the first object he saw was a physically repulsive creature. Gulliver was disgusted for â€Å"upon the whole I never beheld in all my travels so disagreeable an animal, or one against which I naturally conceived so strong an antipathy. And yet he could recognize in him a man like himself.The horses were the master of these debased human creatures called Yahoos. Gulliver was amazed to see the most urbane conduct in the Horses (though they were beasts) and the most bestial behavior among the human-looking Yahoos. These Horses were endowed with a fine degree of reason; their behavior was â€Å"so orderly and rational, so acute and judicious† that Gulliver at last concluded that they must needs be magicians who had thus Page 3 metamorphosed themselves. In a few months Gulliver was able to communicate in the language of the Honyhuhums.Curiously enough their language did not have words to express lies and other similar concepts; they were dignified and handsome, and their strength and speed were marvelous. On some occasions Gulliver discussed to the King that in Europe, human beings trained the horses and rode on their back and naturally roused great indignation in the king. When he went on to describe the fierce wars in Europe the king of Honyhuhums was greatly amazed at the perversion of human reason, but he consoled himself with the thought that these petty creatures could not do much mischief even if they wanted to.His amazement grew when he was told how many people in Europe were ruined by law and all advocates without exception were so accustomed to lying that they would never take up a true case. Gulliver further informed the king how in his own country a man rose to power â€Å"with prudence to dispose of a wife, a daughter or a sister† by betray ing a predecessor or by pretending to a furious zeal in public assemblies against the corruptions of the court. The chief minister’s palace was a seminary to breed others in his own trade, and they excelled in insolence, lying and bribery.The yahoo in Houyhuhums land has to ‘lick his master’s feet and posteriors and drive the female yahoos to his kennel, for which he was now and then rewarded with a piece of ass’s flesh â€Å"The houyhuhums were endowed by nature with a genial disposition to all virtues†¦Ã¢â‚¬ ¦their grand maxim is to cultivate reason. † Their convictions were never discolored by passion and self-interest. A universal friendship and benevolence governed all their conduct, but they had no ‘fond nesses or pets. They practiced a control of their population by restricting the progeny of each couple to one male and one female colt.It was again, reason and not passion, which governed propagation. The four lessons of their educa tion were ‘Temperature industry, Exercise and Cleanliness. ’ They trained up their youth to strength, speed and hardness. On the whole Houyhuhums maintained a high degree of decency and dignity. If they were not able to rise to great glories of the spirit, they were also incapable of descending into the depths of bestiality. Some of the Houyhuhums were afraid that because Gulliver possessed some rudiments of reasons he might try to seduce the yahoos of the land so it was decided that he must be expelled from the country.So he had a vessel constructed and he resumed his voyage. He fell into the hands of very cruel people but eventually a very kind-hearted Portuguese captain took him and put him safely on the shore of Byland, where he soon joined his wife and children. But he shuddered at the sight of them as they resembled the disgusting yahoos. â€Å"As soon as I entered my house. † Gulliver tells us, â€Å"my wife took me in her arms and kissed me; at which, ha ving not been used to the touch of the odious animal for so many years. I fell in a swoon for almost an hour. During the first year (of my return) I could not endure my wife or children in my presence.The very smell of them was intolerable; much less could I suffer them to eat in the room. † So great was his admiration for Houyhuhumn that for some time he used to walk like a horse and neigh like a horse. The tragic denunciation of man is rounded off with comic laughter. The book concludes with an assertion that â€Å"a traveler’s chief aim should be to make men wise and better, and to improve their minds by the bad as well as the good example of what they deliver concerning foreign places. † And Swift seems to feel that the most intolerable vice among the yahoo kind is pride.In one of his letter to Alxander Pope, Swift explained his aim in writing Gulliver Travels â€Å"the chief end I propose to myself in all my labours is to vex the world rather than divert it . † Nevertheless the book has been infinitely diverting and has established itself as a children’s classic. it is a universal favorite not because it is sought to ‘vex’ the reader’s into a realization of their individual and social follies and vices, but because the scene conceived a series of diverting situations and episodes and described them with plenty of imaginative and humorous details.In the first voyage, the diminutive Lilliputians, providing themselves on their destructive arms mere bows and arrows and their stratagems of war are ridiculous. And Gulliver could easily capture dozens of the enemy ships disregardful of the arrows which hit him. Page 4 The factions between the Big Enders and the Little_Enders been the High_heels and Low_heels, are ludicrous in the extreme. In the land of the Brobdingnagians the gigantic creatures as tall as church_steeples are equally amusing, particularly to children.The account of Gulliver’s fall throu gh the fingers of one of the two men and his miraculous escape from death by being stuck up on the pin of her ‘stomacher’, his adventure with the monstrous monkey, which took him all over the house-tops and tree-tops with the prospect of imminent death for Gulliver, the diversion of one of the maids of honour who stretched Gulliver on her breast, and a dozen similar episodes cannot fail to fascinate the reader. It is to be admitted that the third voyage, a voyage to Laputa is not half as successful as the one before it or the one that comes after it.It is episodic and confused. But the scientific and political projects such as trying to extract sun beams out of cucumbers, food out of human excreta, and gun powder out of ice are travesties of what Swift considers to the unprofitable research-projects in his own time. The tempo rises once again when we follow Gulliver through his last voyage. This time into the land of the rational Honyhuhmns. Apart from its satiric purpo se, the fourth book describes with humor and imagination the debased mankind and the rational noble Horses, who was Gulliver’s unbounded admiration for them.Since his return to England Gulliver found it difficult to adapt himself to his own species: he was repulsed, by his wife’s embraces and kisses; he walked like a horse and neighed like a horse; he built his tent in the stables and chose horses rather than human as his companions. Swift’s satire is directed as much against the Yahoo’s and the Honyhuhmns as against Gulliver himself. Certainly we shall be committing a gross mistake if we, like the 19th century critics of Swift, identify Gulliver with Swift himself, though it is true that in general places the identification is unmistakable.If we could ignore for the moment the political and moral allegory of â€Å"Gulliver’s travel† we can enjoy it as a fascinating narrative of adventures in which the imaginative frame work is amazingly fil led with apparently realistic details. It is at once an imitation and a parody of the traveller’s accounts and imaginary utopia’s which enchanted the Elizabethan’s and their successors. But â€Å"Gulliver’s Travels† is much more than a children’s classic. It is a merciless satire on the political and moral conditions of Europe in eneral and of England in particular. Swift intended to ‘vex’ his contemporary into a realization of their pettiness and pride, their avarice and manners, the enormity of their follies and vices, the degradation of their institution and their needless wars of destruction. Swift did not care to point out human follies and vices with gentle humor as did Addison and Steele; on the other hand his righteous indignation burnt fiercely in him, he fretted and fumed at the mouth; he quashed his teeth and poured out satire and sarcasm and invective.So fierce was the onslaught and so great the disgust that he has o ften been branded as a misanthrope and a cynic, but as we have already seen his Modest proposal should put us on our guard. In one of his letters to his friends, Alexander Pope, he said, ‘I hate and detest that animal called man, although I heartily love John, Peter Thomas and so forth. In the first book, the political satire is transparently clear. After his disillusionment with the Whigs, Swift went over to the Torries. Ever since he stood firm as a conservative and an ardent member of the Anglican church.He was indignant at the undeserved fall and exile of oxford and Bolingbroke (with whom Gulliver often identifies himself). The Lilliputians are the English; the Blefuscudians are the French, who were often at war with each other. Bolingbroke and saved England can Gulliver had saved the Lilliputians, but ingratitude and treachery drove the benefactor out of the country. The sexual promiscuity, the political machinations and the pettiness (as represented by their size) and pr ide of the Lilliputians are a satire on contemporary English society. Lilliput is sometimes utopia sometimes 18th century England made utterly contemptible by the small size of the people who exhibit the same vices and follies as the English. The account of Lilliputians politics with the quarrel between the high- heels and the low-heels and between the big-enders and the little-enders, is clearly a parody of English politics, on the other hand, this chapter on Lilliputian law and education is almost wholly utopian† (David Daichas). Page 5 In the second book, the satire is more complex.If in the first book, Swift satirized the pettiness of man and disproportionate pride and sense of importance, here Swift applies the magnifying glass to man’s disgustingly bloated vices, his repulsive physical features and bodily odour. Even the fairest of the female Brobdingnagians had disgustingly big blotches, pimples and freckles all over their skin and the offensive smell which emana ted from their body indicated that man had no reason to be proud. But, the satire here is two edged.When Gulliver expatiated upon the conditions of Europe in ironic admiration of its institutions and its warfare. The virtuous king of Brobdingnag was moved to exclaim-â€Å"I cannot but conclude the bulk of your natives to be the most pernicious race of little odious vermin that nature ever suffered to crawl upon the surface of the earth† for their history revealed. Nothing but ‘a heap of conspiracies, rebellions, murders, massacres, revolutions, banishments, the very affects that avarice fraction, hypocrisy, perfidiousness, cruelty, rage, madness, hatred, envy, just, malice and ambition could produce. It is to be admitted that this type of general satire the intended affect because everyone lays the blame at the door of others and never applies it to himself The voyage of Laputa satirises England’s tyranny over Ireland . It is easy to see in the flying island the oppressive role of England on the life of Ireland. Lindalino is anagram of Dublin. Swift ridicules the activities of the scientific experiments under taken by the Royal Society. Which is represented here by the academy of projectors in Lagado?Swift was concerned only with the ethics of life and the experiments in science and politics appeared to him as needless waste of time in the innumerable cells of the academy, one has been working at the ridiculous project of extracting sunbeams out of cucumbers another has been encaged for long in the project of turning human excrement in to human food and yet another has been trying to convert it in to gun powder here at any rate swift satire mysteries, for if science had been discouraged by this sardonic attack on them the present marvels of scientific discovery would have been impossible.The last voyageto houyhnhnm land take us into deeper waters. Critics of swift in the 18th and 19th centuries were misled into thinking that here swift was extolling the sensible animals and branding human beings irredeemably vicious and intolerably disgusting like the yahoos. it is true that swift scorn of debased man is terrible but Gulliver is not swift the ardent Anglican dean could not have held up to our unqualified admiration the houyhnhnms who were of course rational, decent, benevolent and friendly. They limited their families to two colts- one male and the other female.They imparted instruction to their youth intemperance, industry exercise and cleanliness. The praise of these animals is intended to show how very debased man can be when he perverts his reason and yields to his passions but if the houyhnhnms escape the depths of human depravity, they also miss the glory of the human life, certainly the modern view that swift is not to be identified with Gulliver does not admit of further dispute. 3. Swift is often accused of being a pessimist, a cynical gloomy misanthrope, a seventeenth century Timon of Athens.At any rate this was the view of swift which 18 th and 19th century critics of swift had consistently maintained This view has been stoutly challenged by modern critics who have examined the book from a variety of angles. In the first two books of Gulliver’s travels in Gulliver s voyage to Lilliput and Brobdingnag, there is obvious gentility though the narrator shows his disgust at the pettiness and the squabbles of the pygmies and the grossness of the Brobdingnaginas physical features.In Brodingnaginas, the nine year old Glumdaiclits is full of tender solicitude for his safety, and is almost in tears at her fathers greed in intending to amass money buy exhibiting Gulliver at the market place. The educational system of the Lilliputians and the Brodingnaginas view of life are almost utopian. The charge of pessimism and misanthropy cannot be sustained on the basis of these two voyages. In the third book the voyage to Laputta swift seems to ridicule with unspairing the severity the scientific e xperiments and philosophical speculations of his time, but ridicule is not misanthropy.The charge then is made mainly on the four book. The Yahoos are undoubted caricature of human beings: they lick the feet of the horse and are happy when some piece of ass’s flesh is thrown to them. The human kind seems Page 6 to be infinitely debased when contrasted with the Horses, which, by comparison, are governed by reason. There seems to be no redeeming quality in the Yahoos and the nineteenth century critics had no hesitation to brand the satirist as a misanthrope who hated man, a pessimist who saw in him not one redeeming virtue.The voyage to the Houyhnhnms was even considered â€Å"more or less symptomatic of mental disease†. But Gulliver was saved by a Portuguese captain, who showed him great kindness and refused to accept from him his passage money. The presence of Don Pedro is alone enough to disprove the charge of misanthropy. Besides are we justified in identifying Gulli ver with swift? Gulliver himself is often the victim of comic humour, when he returns home he feels disgusted with his own wife and family, he erects his residence in stables, and neighs like a horse.He is here the victim of the comic muse rather than the serious reformer of society. In this book, the Anglican clergyman appears as a preacher who believes in original sin and ridicules the eighteenth century clad about the perfectibility of man. Louis A. Landa has substantiated the view that Swift’s ‘pessimism is quite consonant with the pessimism at the heart of Christianity. † She has quoted in support of this view several passages from contemporary sermons. in my opinion†, says another modern critic, :the work is that of a Christian humanist and a moralist who no more blasphemes against the dignity of human nature than do St. Paul and some of the angrier prophets of the Old Testament†. It has been truly observed that his savage indictment of man† arises from philanthropy, not misanthropy, from idealism on what man might be, not from despair at what he is†. By P. Baburaj, Senior Lecturer, Dept. of English, Sherubtse college, Bhutan Page 7

Ellie Enterprises †Deloitte Audit Case Essay

Alternative Investments Among the five funds, three of the funds, Cloudy Retirement 500 Index, Cloudy High-Yield Hedge Strategies, and Cloudy Real Estate All starts, are alternative investments. Those three funds, as the case states, are not registered under the Investment Company Act of 1940 or under the Securities Act of 1933. Thus, they are not offered to the investing public or are not been required to offer significant information to public. Moreover, the investment product held by Cloudy High-Yield Hedge Strategies is hedge fund. It is not traditional investment, such as stock or bonds, and is difficult to determine the current market value. Existence of the investments The confirmation did not provide sufficient competent audit evidences to support the existence of the investments; therefore, the engagement team must perform additional procedures. AU Session 332 states, â€Å"Confirmation of the holdings on a security-by-security basis typically would constitute adequate audit evidence with respect to the existence assertion.† The confirmation Union provided, which is on fund-by-fund basis, is not detail enough to typically be considered as adequate audit evidence. Moreover, the audited financial statement of the alternative investment, which could provide significant audit evidence, is not available before the issuance date of the auditors’ report on Ellie’s consolidated financial statements. This fact further proves that the engagement team needs to conduct substantive procedures. To assess the existence of the investments, following procedures can be performed. First, the engagement team can request transactions involved in each five of funds during the funds’ fiscal years. Actual transactions prove that Ellie’s investments have been held in those five different funds. Second, as the case states, the Committee periodically review plan performance and assets allocation. Therefore, the Committee must kept reports and memos regarding their plan performance or discussions with Union. The engagement team can collect documents related to Ellie’s investments in those five funds from Ellie and Union. Documents from the investor entity and trustee entity can prove the existence of investment activities. Moreover, by comparing those documents, the engagement team can test whether Union’s investment behavior has aligned with the strategies or  any adjustments made to the Ellie’s investments. An example can further illustrate. For example, the Committee decided to change the investment allocation. It is expected to see Union held documents which contain details showing the change of the strategy, specific investment that Union made, and the performance after adjustments. Such documents are sufficient evidence to prove that Ellie’s investments are in the funds and being appropriately management by Union. Lastly but no lease, obtaining related information directly from a third party may also be helpful in this case. The engagement team can directly contact five fund managers and inquire them whether Ellie’s investments were held in the funds. Value of the investments Simply confirming investments in the aggregate neither prove the existence of the investments, nor support the valuation of the investments. Furthermore, there is a time lag in reporting between the date of the financial statements of the funds and the date of the auditor’s report on Ellie’s consolidated financial statements; thus, the engagement team should perform additional procedures. Cloudy Retirement intermediate-Term U.S. Treasury To check the accuracy of the amount of share held by Ellie, the engagement team could request the fund manager to provide documents stating the amount of shares held by Ellie. This fund is registered with the SEC under the Investment Company Act of 1940 and under the Securities Act of 1933. Normally quoted market prices for such funds are available from sources such as financial publications, the exchanges, or NASDAQ. The engagement team could obtain the quoted market prices of the fund and check the prices with those on the confirmation. Cloudy High-Yield Hedge Strategies Since this fund is not registered with SEC under the Investment Company Act of 1940 or under the Securities Act of 1933, the engagement team is unable to get quoted market prices and compare with numbers on the confirmation. However, the engagement team could request a more detailed confirmation providing information of the underlying investments. Next step the engagement team can take is to evaluate the underlying investment and the reasonableness of the assumptions used in fair value calculation. Since  evaluation may involve a lot of specialized knowledge and techniques, the engagement team could employ a specialist. Under the situation that the engagement team did not receive a detailed confirmation of the underlying investments, there are several procedures can help with the assessment. First, the engagement team can collect previously audited financial statement for the funds to compare information the team obtains for this year. If Ellie didn’t make a lot of change on its investments and the performance of funds held by Ellie are stable in recent years, but investment balance of this year is very different from ones of previous years, the engagement team need to increase the risk and take a closer look at the evaluation of Ellie’s investment of this year. Other than previously audited financial statement for the funds, meeting minutes, memos, or summaries that document valuation or judgments made during managing the investment are evidence that auditor should collect and review to help assessment. Second, the engagement team can call or visit the auditors of Union to ask their opinion about the valuation of the investments that Union managed. Besides, the engagement team also could pick some sample transactions and then test the fair value measuremen t involved in those transactions to see whether the fair value measurement are reasonable or comply with industry standard. Last but not least, the auditing team can directly contact the five fund managers to check out Ellie’s balance.