Author: chris

Paul Cézanne

Paul Cézanne was an impressionist because of his high regard for painting using deep colors and distinctive strokes of the paintbrush. Paul Cezanne’s work is appreciated throughout the world and is regarded highly for bridging the divide between the Impressionism form of art that was predominant in the 19^th century and the new form of art, which was referred as cubism. Thus, Cézanne is regarded highly in the world and some referring to him as the father of art as he provided an avenue into a new form of art (Venezia, 9).

Cézanne is thought to have been an Italian descendent hence his name, which has Italian origin. He was born on January 19 1839 in Provence, southern France. Cézanne came from a well to do family because his father, Louis-Auguste Cézanne was a co-founder in a bank that became prosperous and thus he afforded them all luxuries that money could buy. Cezanne was however influenced by the beauty of his mother and her passionate approach to people and life. He drew a lot of inspiration from her attitude towards life. In addition, Cézanne had tow siblings, Marie and rose with whom he went to school with as they afforded the opportunity to attend school. After finishing elementary school, he joined the college Bourbon currently known as the College Mignet where he met Emile Zola and Baptistin Baillé with whom they formed a bond due to their passion for intrinsic art (Venezia, 19). They became known as three inseparables because they spent most of their time in the company of each as they shared the same ideology on art. He later joined law school in the University of Aix form 1859-1861 following instructions from his father to do so while he attended drawing lessons.

Cezanne followed his calling to art in contrast to his father’s wishes whereby his father wanted to take to the banking field and follow in his footsteps to co-manage the bank that his father had helped to form. He left the city of Aix for Paris in the year 1861 to pursue his dream of being a famous artist. His decision to leave Aix for Paris created a divide in his relationship with his father. However, they later reconciled after his father agreed to support him in his choice of career, this also influenced his father to give him his inheritance of 400,000francs that aided him to live his dream of art after suffering in Paris without money. Paris would offer the biggest chance of achieving his dream as it was filled with people from all over the world and mostly art enthusiasts. In Paris, he met Camille Pissarro who was one of the greatest influences in the life of Cézanne on the kind of art that he developed. Pissarro was an impressionist and this explains the decision by Cézanne to use impressionism in his artwork. Pissarro and Cézanne had a relationship that was equal to one that exists between a master and a disciple. They both developed a strong bond and traveled around France in painting excursions that soon developed into a relationship of two equal people as they were both talented in their own rights (Venezia, 33).

Cezanne’s initial work was mostly concerned with landscapes, groups of people in heavy pictures that were based on the imaginations of Cezanne (Doran, 65). However as he became experienced and grew in art he started to develop art that was based from visual observations that became a foundation of his art. He started painting works that were lighter in color and airier than his previous initial works. He developed his work on many approaches such that he developed work in their geometric essentials such that a real object, person was developed in accordance to the shape that would be attributed to the visual object. For example, a round fruit was projected as a sphere. This developed the different visual perceptions of objects in paintings that required deep knowledge of spatial relationships between objects. Most of his works were perfected in the 19^th century as he focused on still lives, bathers and landscapes that were his main subjects of painting. He preferred to work in isolation such that he moved form Paris to Provence despite having gained recognition and financial success such that his paintings were featured solo a painting collector in Paris by the name Ambroise Vollard. Cezanne was criticized by people for his impressionist approaching developing art. Some considered him as a disgrace to his town of Aix such that an article was published in a local daily titled ‘Love for the Ugly’. Cezanne later died on October 22 1906 of pneumonia after working in the fields in the midst of heavy downpour. His artwork was influential in developing the modern day art that is an incorporation of historical forms of art and cubinism (Venezia, 77) .

As illustrated by one of the paintings of the card players, he had mastered the art of impressionism. The use of deep colors, which is a major characteristic in impressionism, is clearly used by Cézanne in the painting. The painting tells us that during the time those men preferred the art playing cards as a form of relaxation. The painting is illuminated by bright light to suggest that it was a good political era or financial era for the public and for Cézanne. In addition, the use of deep colors might be a sign of affection for the art and his home of Aix where the game of cards was popular among older people. The men sitting on the table playing cards are nobles or elite in society whereas the man looking on is aloof as illustrated by the crossing of his arms. It might also be used to suggest that the nobles and elite were not regarded highly as they oppressed those that were form a lower class. The clothing of the men in the sitting are expensive as exhibited by the color, it suggests that the artist was from a well to do family, as he was able to relate with people who were elite in society. The painting provides a clear illustration that it is from a seasoned painter with the ability to transform real life aspects and put them on canvas. His works are of significance as they set precedence for budding artist such as Pablo Picasso who used impressionism and perfected the use of cubinism to develop remarkable artwork that draws art enthusiasts from all over the world (Paul Cézanne: The Complete Works, 54).

Work cited

P M. Doran. Conversations with Cézanne. Berkeley: University of California Press, 2001. Print.

Paul Cézanne: The Complete Works. The Card Players. http://www.paul-cezanne.org/The-Card-Players-large.html

Venezia, Mike. Paul Cezanne. New York: Children’s Press, 1998. Print.

 

 

 

 

Retiree Health Insurance, Medicare

Focused Issue

Most retirees have questions on how their Medicare works with other health coverage plans. Although most employers or unions do not offer any health coverage subsequent to retirement, those retirees in the group health plan may find out that this plan works differently from Medicare. The focus here is to ensure that one is aware of the health coverage at his/her disposal. It also includes knowing the benefits that come with this coverage; when one has both Medicare and the coverage; events when has their own coverage and the spouse’s coverage; retiree coverage and Medigap, and the steps to take in case of former employer’s bankruptcy even with group health plan.

Facts

One of the facts evident when it comes to retiree health care plans is that the majority of the employees do not offer retiree health coverage (Morissey, 2008). Due to such circumstances, the retirees are advised to enroll in a group health plan. Each plan has its own rules, which may turn out to be different from those of the Medicare. Some people have retiree coverage from their former employers. For those who have, the employers manage the coverage. Due to this, they (employers) are entitled to change premiums/benefits if they so wish. They can also cancel the coverage altogether if they wish to do so.

Most of the retiree coverage offered by the unions or employers has limits, unlike the usual coverage. They may only limit their contribution to “stop loss” coverage (CMMS, 2011). In such a situation, the out of pocket costs are paid when one reaches his/her limit. When one becomes eligible for Medicare, it is significant that he/she signs up for it. This is because the retiree coverage does not take care of the costs that were incurred when one was eligible for Medicare yet they did not enroll in it. It is important to know how ones retiree coverage works. This allows one to identify the parties covered.

When one retires, Medigap is the first to pay. Due to this, the retiree coverage falls under the Medigap policy. However, the retiree coverage is not similar to the Medigap policy. Due to this, it compensates for the inadequacies of Medicare, which include deductibles and coinsurance (CMMS, 2011). The best time to buy a Medigap policy is during the enrollment period open for six months. This period starts on the month one turns to sixty-five years old. When one has the group health plan and Medicare at his/her disposal, the Medicare pays first. If ones former employer goes bankrupt, yet the person had a group health plan, COBRA rules pay offer the cover-up needed. If the COBRA fails to offer the coverage continuation needed, one may buy a Medigap policy even after the open period is over (CMMS, 2011). All the mentioned facts are correct because they have been stated in the official government booklet.

Meaning of Facts

These facts mean that there is significance in knowing once healthcare coverage before they retire. Buying the Medigap policy on the first six months of the sixty-fifth year, enrolling in group plan coverage or knowing whether one is under the employer’s retiree coverage is extremely significant. It also allows one to understand when and how to enroll in Medicare plan A or plan B. Moreover, an individual is able to plan his/her future effectively as far as healthcare matters are concerned.

 

 

 

 

References

Centers for Medicare and Medicaid Services (2011). Medicare and Other Health Benefits: Your Guide to Who Pays First. Medicare Retrieved From www.medicare.gov/publications/pubs/pdf/02179.pdf

Morrisey, M. A. (2008). Health Insurance. Washington, D.C.: Health Administration Press.

Preparing for Power

There are great differences between children attending public schools and those attending prep/boarding schools. Cookson and Persell have greatly analyzed activities taking place in boarding school in their work entitled “Cultural Capital and Curricula in America’s Elite Boarding Schools”. The work mainly focuses on the positive aspects of a prep school especially when compared to a public school. However, the socializing in a prep school is found as an interesting occurrence. It is through learning these concepts and socializing ideas from a prep school and public school’s perspective that people know the kind of people to expect in a society.

Goals of Socialization in Prep Schools

Cookson and Persell (1985) explain cultural capital is significant in shaping people’s social competence. In this book, the authors notes the diverse strategies/techniques used to shape the students as far as socializing is concerned. The authors depict various main goals of socialization, as brought forth in the prep schools. They include equipping the students with a cultural background of the society they are in and societies they are likely to encounter, establishing the norms and the skills of particular people in the society and especially those of the upper class, and ensuring that students that their perfection is more than that of their counterparts in the public schools.

From a prep school perspective, knowing and doing the best enables one to be more socially competent. This is why the schools make sure that the students are equipped with higher skills and knowledge as compared to their counterparts in the public schools or other learning institutions. An individual is as competent as his/her background. If he/she was not equipped competently in his/her school years, they will have a hard time coping with others when they get out into the real world. Additionally, the students might be so equipped that they fail to fit in with the others who are in their age or in their position.

It was identified that one of prep schools’ main goals is to make sure that the students have a competent cultural background. This is done with the aim of creating a cultural capital. The schools develop a career that brings forth a trained and disciplined mind. This is done by enlightening the students on the “precise and articulate communication, the ability to compute accurately and to reason quantitatively; [to] grasp scientific approaches to problem solving; to understand the cultural, social, scientific and political background of western civilization; and the ability to carefully and logically and to think imaginatively and sensibly. Considerable emphasis is also put on language, mathematics, science, history and the arts,” (573).

How Goals are Achieved

In order to establish the above agenda, the courses are categorized in accordance to the subject matter. The students are encouraged to read as widely and as deeply as is possible. By doing this, the teachers feel that they will not only be able to solve the problems in the given settings, but they will also be able to solve problems outside the setting, faced in the outside world. In other words, they do not read to pass their exams. The assessment of original works in such subjects as history is popular in these prep schools. In subjects such English, a collection of “The Canterbury Tales”, for example, might be used as compared to other forms of literature. In total, a prep school student may undertake “four years of English, three years of math, three years in one foreign language, two years of history or social science, two years of laboratory science and one year of art,” (574) for his/her diploma.

Additionally, music classes are also encompassed with the inclusion of music history and the practical. Some “hands-on” skills are also included as part of the curricula. Opportunities to work and study off-campus are generously offered. Self and group tutoring is also encouraged. The students are also asked to tutor other groups that are off the campus such as the retarded children in the designated institutions. Manual labor is greatly encouraged by the school’s administration. For example, the students at Putney School grow their own food and clean up their own places (574). In other schools, the students have one cook where the other duties are done by the students in turn. In another school, the students fix the broken pipes.

Travel, which includes extensive field trips are part of the school activities. Like in other learning institutions, sports are a significant part of the prep school curricula. This includes all sorts of sports from soccer to football, tennis, swimming, skiing, amongst other activities. The sports are so important that the schools hold competitions with college first year students in order to gauge their ability. For those who are not interested in sports, other extra curricula activities are at their disposal. Joining the journalism club, taking part in writing the yearbook or organizing student’s function is also encouraged. Leadership is also highly nurtured. Students join and lead the student’ body. One out of three students is likely to join the body in a prep school as compared to one out of five in a public school. These bodies play a role in the overall school administration.

School adaptation and Success

Social adaptation is ones ability to cope in a social setting without feeling frustrated or out of place. On the other hand, social success refers to ones feeling of satisfaction and competency in a social setting. In my opinion, these experiences prepare the individuals for social adaptations. Additionally, they also prepare the individuals for social success. In normal circumstances, no one is ever sure of the social setting they will end up in. One might end up in section of New York where he/she would have to live among intellectuals or he/she might end up in a secluded village in a developing country doing volunteer work.

The deep and wider learning enables the students to find the university education much easier as compared to the students who only read to pass the exams. Additionally the hands on activities, the sports and the leadership skills enable the individuals to any social settings. Sice the students are not provided with many luxury facilities, they are able to fit in almost any setting. It is easier to drop to a lower level than to climb to a higher level. This means that it is easier for one to adjust being surrounded by swimming pool, than for another to get used to carrying a jerry can from a nearby stream or to cut firewood for the evening meal.

Advantages and Disadvantages of High School Experiences

One of the main advantages of the high school I attended was that it encouraged oe to do deep and wider reading. The practical work was more important than the theory work. Due to this, I found it easier to fit in the college society. I even used t help most of my classmates. Additionally, the arts courses offered such as music theatre enabled some of my friends to get scholarships. The leadership skills enabled me to be a good leader as I was given a few responsibilities even outside the school setting. The main disadvantage was that it did not offer any hands-on skills. This gave me a hard time when it came to doing manual voluntary work or when I had no help around me, yet I needed to do something that required manual work.

Although prep schools might seem as though they overwork their students, their sociological preparations for the students are competent. It is significant to understand that the society needs an all-round individual. There are cases where you will be required to wash dishes with the hands instead of using a dishwasher or do a research by using the books in the library instead of “googling” it.

 

 

 

Reference

Cookson, P. W., & Persell, C. H. (1985). Preparing for power: America’s elite boarding schools. New York: Basic Books.

 

My Thoughts about Race

When a child is born, and during the first years of his life, he has no knowledge about the world but this changes as the child is growing. As the child develops, he gains information, knowledge, and skills from his home, and the environment. He understands that there are many different kinds of people, and that each of them is unique in different ways. One visible difference among people is in their physical features, and this is seen in different races. I do not usually mention my race or other people’s ethnicities. I do not judge people based on their appearance and looks. I have developed these attitudes from my upbringing. My parents have emphasized that people should treat others the same way they would like to be treated. The society does not tolerate treating others in a bad or inhuman way. It stresses the need to respect all people despite their differences.

My home country is Saudi Arabia, and people there have similar culture and traditions. Most of the people in my country are Arabs. In the surrounding countries of Africa and Asia, and in between the continents, the people are Arabs. Therefore, although we share the same language, there are people of different skin colors and texture. In my country, there are people from different countries such as Europe, India, Philippines, and the US among others, who work and live there. I am therefore exposed to people of different races, ethnicities and nationalities. Because of this, I have not thought of treating people based on their race, gender, religion, or ethnicity. I was brought up knowing that I should treat people with respect and kindness, regardless of who they are.

When I was a child, I did not know that people discriminate others because of their race or color. I guess I did not understand that people are different in that manner. My family always taught me good values and principles, and they taught me to nice to everybody in the world. My father told me something, which has remained in my mind all these years. He told me that, “Good manners are going to make you a happy and successful person.” I have always practiced this, and I will never forget my father’s words.

The first time, I realized what racism was happened when I was in elementary school. I remember coming home one day, and I saw my mother crying as she was watching the television. I was worried and concerned because I had never seen her crying. I went to her and asked her what was wrong. She started telling me the story of Kunta Kinte, a character from the American TV miniseries, Roots. It was the first time in my life that I learnt of slavery, and I understood the issue of racism. The movie was about a group of people who had bee taken away from Africa, and shipped to America. The people who had shipped them wanted to sell them as slaves. The people suffered a lot because they were forced to work like machines, and they were segregated.

The movie made a huge impact in my life as a child, because I had no idea what racism was back then. I was disturbed, because I did not know that there were people who treated other human beings like that. As I grew up, I learnt that there are many instances, where people discriminate others because of their race. Racism was also present during the civil wars and the world wars. Racism reached its highest levels, and it became more prevalent when the Europeans arrived in America. There were high levels of injustice and segregation. The Europeans treated the Native Americans badly and made them suffer. They stole their lands and property, and killed some of them. They also abused and killed some of the Africans who were there. The difference between the two groups was that Africans were slaves, and the natives were not. However, the two groups were abused and killed because of their race.

Arabs have strong customs and traditions, which discourage such practices. Most Arabs follow and practice these traditions. Hospitality is one of the most important things in Arabic traditions, and most of them entertain strangers. For instance, if a guest visits a home, or if he or she needed help when traveling, an Arab has to cater for that individual and his family, even if he does not know her or him. Most of them prepare dinner for the person, and they make sure that the person is okay. If the person needs to stay for the night, one has to make sure that he or she provides a place for the person to sleep and rest. To the Arabs, it does not matter the person’s ethnicity, race or color. This is the best thing I like about our traditions because it has helped many people.

I hated racism since the first time I knew about it because of the cruel acts against people. I am thankful that I grew up in a family and society that respects others, and do not treat people based on their color, race or gender. I realize that cases and instances of racism have decreased, and people are not treated the same way they were treated a few years back. Although I did not have a clear understanding on the meaning of racism, I have come to understand this meaning clearly by watching movies, such as Roots, and by reading novels. I have seen actual stories concerning racism on the news, and this has made me realize the full meaning of racism. Development and availability of technology, especially the internet, has made the world smaller because I am able to get information and news from different places around the world. People have started to communicate more with each other, and they have started learning about other cultures. This has enabled people from different races to become friends, and some of them have even gotten married.

Although I am not a racist, it is not easy to tell my story without speaking of my race. Racial identity is part of my personality. The first thing that comes to mind when people ask me to describe myself is that I am an Arab. This does not mean that I am a racist; it only means that I am proud of my heritage, and I am proud to be who I am. My heritage determines the choices I make in life. As an Arab, I might do some things, which a person from a different race might not understand. For instance, I find that most people from America are not as welcoming to strangers as I am. They do not seem interested in taking care of people they do not know. Although they are polite to strangers, they do not make a lot of effort in ensuring that they are okay, and that they have everything that they need. I know a lot about my ethnic heritage, because I grew up in my country of origin. I know the customs and the traditions of the people. I know what irritates them as a people, and I know what makes them happy. This makes me satisfied because I am able to understand the people. Some people might not understand why Arabs behave the way they do. However, because I know my customs and traditions, I understand the people more.

My parents made sure that I embraced the Arab traditions and the modern ways when I was growing up. One difference I have realized with most people is that once they have become adults, they do not practice the lessons they learnt when they were children. My parents made sure that they practiced what they taught us. There are many people, mostly from developing countries, who come to Saudi Arabia to look for work. I remember that at one time, we had a person from Africa who came to work for us. She was different because she was from a different race and color. She was not an Arab, and she did not understand Arabic. However, my parents did not treat her any different. They had a lot of patience with her, and they waited for her to learn how things are done in the house. In the end, she told us how happy she was that she had come to live with us. I saw how my mother treated her and I was happy. I learnt that even as I grow up, I should learn to treat other people the same way. My father always reminded us children to behave well at all times, and he too behaved well. I knew that I have good parents, who did not pretend, and that I too should not pretend when I become older.

My parents taught me to like my ethnicity, and feel good and proud about whom I am. They taught me that everybody in this world, had something good in them, and I should try to find that good thing. They taught me not to focus on the things that make people bad, for example their bad habits, but to look more on the good and wonderful things about them. I have always tried to practice this, especially if I meet someone I do not know, and then that person does something bad. Most people in my country are Muslims, and I therefore consider my religion as part of my heritage. My religion determines how I behave towards other people. I do not judge other people badly because they are Muslims. This would be the same as treating a person badly because he or she does not share the same values as I do, and this does not seem right.

My mother explained the issue of race to me after watching the movie. I cannot say I understand everything that she told me then, but I understood more as I grew older. My mother told me how some people think they are better than others are because of their color. Back then, the only difference I saw in people was that some were black, and others were like me. I thought that I was the same race as a white person, but I learnt that this was not the case. Apparently, there were different classes of the white race. I learnt that white Americans are not the same as white people from Asia. My mother explained that some white people think they are better than black people from Africa are. She explained that this belief made the white people to treat black people badly, because they do not see them as their equal.

It is often surprising how people do not understand other people’s cultures. They are often surprised when I share some of my elements about my culture. One of the things that people find different about my culture is the element of friendship. Friendship is very important to the Arabs. Once an Arab considers you a friend, he or she will treat you like part of the family. One thing I have realized about many of the western cultures is that people value their privacy, and one cannot just visit someone without calling. This is different in the Arabian culture, since friends can drop in at any time. however, it is different in business because one has to make an appointment. Arabian people love their friends, and they encourage them to visit at any time of the day. They go to great lengths to ensure that their friends are comfortable and they have all they need.

My ideas about race have changed greatly changed over the years, as I have become more exposed to the issue. I have learnt that no matter how much I try, it is hard for some people to treat others as equals, even though they have the same qualifications. I have also learnt that some races are more discriminated than others are. This is after seeing how the black people are treated by people from different races. Many people in countries that do not have a high population of black people treat them badly. In some cases, they try to hide their discrimination, but a person can see that it is there in the society. Many black people in countries such as America, which is rich, are very poor, compared to the white people there. They do not have enough jobs, and they do not earn a lot of money. This has made me realize that many people are racists even in countries that are democratic. Over the years, I have to come to realize that racism is a major problem for some people. People who are racists need to learn that everyone in this world should be treated with respect.

Apart from the movies I have watched which showed how people from different cultures are treated badly, I have also seen some movies and television shows which show how people are determined to show others that they can achieve many things in life. Some of the programs show how the black people in America have succeeded in many things such as sports and music, and in some cases, they have done more than those who discriminate towards them. Native Americans are good at keeping and maintaining their traditions, and this has helped them over the years. This is a good thing for the white Americans who are racists to see. Sports events such as the Olympics are a good way for people from different races to see that they are all the same. They show that people are only different because of the effort and hard work they put into what they are doing. The same thing also applies in the music scene and other forms of entertainment. The main thing that has made my race visible to me is my looks and my religion. Many people know that I am an Arab because of my physical features. Many people also assume that all Arabs are Muslims, although in some cases this is not true. As I was growing up, many of my friends were Arab since this is the main race where I come from. However, this has changed, as I have met people from different places. I have not been discriminated because of my race. Many people from different races are only curious, and they want to learn more about my culture.

One of the influences in my life is my religion, as it has enabled me know how to live well with others, and respect other people. One verse from the holy Quran sums up my thoughts about this topic. The verse states, “O mankind! We created you from a single pair of a male and a female, and made you into nations and tribes, that you may know each other (not that you may despise each other). Verily the most honored of you in the sight of Allah is (he who is) the most righteous of you. And Allah has full knowledge and is well acquainted with all things.” (Quran, 49:13)

 

Analyze Income Statement and Balance sheet for Jack in the Box

Analysis of the income statements

Sales

For any potential or existing investor for the Jack in the box company several important elements would signify the different levels of activity in a company. Sales and purchases go hand in hand and signify the level of activity for any company. The difference between the two and carriage costs whether inward or outward reflects the gross profits earned and whether the company has had an increase in its level of stock. Any investor will look for an increase in the trading volumes in a business, which if not overshadowed by increase in costs would result in higher earnings for the investor.

Sales	2009	2010	2011
Amount	$ 2,471,096	$ 2,297,531	$ 2,193,298
Increase/ Decrease	–	-$173,565	-$ 104,233

The information presented shows a decrease in the sales volume meaning that the company had a deteriorating sales level and thus a decline in the revenues. However, there were improvements for the period in the year 2010-2011 as there w

Net earnings

The net earnings of a company are also important to a potential or existing investor in Jack in the Box Company because the amounts reflects the amount that is to be shared among the investors and the level of profitability.

Net earnings	2009	2010	2011
Amount	$118,408	$ 70,210	$ 80,600
Increase/ decrease	–	-$48,198	$10,390

The net earnings over the three years show mixed signs from the information provided. However, during the period 2010-2011 there were improvements in the net earnings. This might be attributed to the reduction in the costs of the business. An increase in net earnings would be positive news for any investor, as this would result in the increase in the earnings per share.

Expenses

In addition, the expenses of the company would also show an investor if the costs of doing business are on an increase or decrease in the company. Costs overrun would reduce the profits of the company and returns for the investor.

Total expenses	2009	2010	2011
Amount	$ 2,050,665	$ 2,175,621	$ 2,239,828
Increase /Decrease	–	$ 124,956	$ 64,207

An increase in the expenses would automatically result in a decline for profits thus the investors and the shareholders will witness a reduction in the earnings per share. Increase in expenses to an investor is a clear indication that the company is unable to maintain its costs and might be declining in its level of profitability.

. Balance sheet

Cash and cash equivalents

Cash and cash equivalent amounts show the amount of cash flowing through a business such that the business has enough liquidity to meet its immediate costs.

Cash and cash equivalents	2009	2010	2011
Amounts	$53,002	$ 10,607	$ 11,424
Increase /Decrease	–	-$ 42,395	$ 817

The presence of adequate liquidity shows that a business can be able to pay its debts with ease. This is vital as it also shows the investor that a business has adequate cash flowing in the business. Thus, cash flow statements reflect the amounts of cash that a business has to enable it offset its short-term liabilities. There was a significant decrease in the CCE amounts. This could be because of purchase in an asset or increase in liabilities that were paid for by the company. However, the amount improved may be because of receipts from debtors.

Total stockholder’s equity

Total stockholders equity	2009	2010	2011
Amount	$ 524,489	$520,463	$405,956
Decrease/ increase	–	-$ 4,026	$ 114,507

A reduction in shareholders equity is usually because of consecutive loss in value of shares of the shareholders because of the losses accrued by a company. In addition Total shareholders’ equity is calculated as (Total assets – Total liabilities= Total shareholders equity) thus a reduction automatically means that the company has an increase in liabilities. The information provided shows that there was a significant decline in the value of the shares thus the shareholder mad a significant loss on his investment. The was a decline in the value of shares in the period of 2009-2010, however there were improvements after the company made significant gains after increase in sales and value of shares was on a rebound.

Comprehensive loss on shares

Total loss	2009	2010	2011
Amount	$ 83,442	$ 78,787	$ 95,940
Increase or decrease	–

A decrease in the value of shares is due to losses by the business maybe due to under-subscription on shares or loss in value of shares. Constant loss in the value of shares would be a sure sign for an investor that all is not well in the business and that it is making constant losses. The statements show that there were losses for the period 2009-2010. The stocks rebounded and gained value in the period 2010-2011. This is because of return to profitability by the company.

 

 

‘Susanna and the Elders’1564 by Jan Massys

The composition

The composition of the painting used is an illustration of purity as the writer tries to communicate to the audience. The colors in the skies are used remarkably to illustrate a dark period for Susanna. The fingers of all the people in the painting are a horizontal angle. The houses and the windows are made of horizontal and vertical lines. The furniture in the painting has also horizontal and vertical lines included. The fingers of Susanna pointing in both horizontal and diagonal directions are used to bring out a certain meaning. The overall color used by the artist is rich to show that the artist has deep knowledge and appreciation for art such that different colors illustrate different situations. The windows and intricate designs of the house depicted by rectangles and squares are spread out in the vicinity to illustrate the architectural heritage of the period and of the artist.

The picture space

The picture has a deep and vast space that allows one to focus on two elements, Susanna, the elders and the two servants and to focus on the surroundings of the venue. The picture has high horizon that depicts the need for freedom by Susanna to escape from the wickedness of the two elders. The picture has an intricate design that allows one to vie the picture horizon, which is attractive. The openness of the sky in the horizon is different from the color of the surrounding sky. This can be used to represent the need for freedom form the situation by Susanna. Susanna is placed on a higher platform while sitting down in comparison to the servants who are running after receiving instructions from their mistress.

The color

The colors in the painting are use by the artist differently to bring out different issues in the painting. The color of the trees and the skies are identical by their dark color. The color of the female servants and Susanna are identical but different from the color of the two elders. The color green is dominant on the furniture and the roofing of the houses in the vicinity. The color of the women in the painting could be described based on their races as white. In addition, the color of the coat worn by one of the elders is a deep red. The color of Susanna’s robe is golden which could be used to resemble the wife of a rich and affluent man. In addition, it could resemble righteousness of the individual. The color red on the elder is a sexual color, which is used to signify promiscuity and danger that Susanna should get away from the two men. The colors of the sky illustrate a dark period for Susanna but there is hope as shown by the presence of a shiny patch in the sky that Susanna could prevail over her tribulations.

The lighting

Susanna’s skin is very bright as it I used to illustrate a pure heart, outstanding beauty and a pure mind that is devoid of any immorality. The color surrounding the orchard tree from where the tow men are hiding in view of Susanna is the darkest and is used to represent dark hearts and immorality. The light in the image is diffused from all over because different sections in the painting have bright light such as Susanna’s body and hers servants, the vicinity. The statue that is in the background behind one of the sitting tablets is dark as it is hidden from the light of the painting. However, this has some significance as it is might be used to emphasize focus on the people in the painting. The complexion of the elder men could be used to illustrate dark hearts in comparison to Susanna and her servant’s color as they contemplate to commit a heinous act against her. The presence of open spaces in the city beyond the orchard could be an illustration of the freedom whereas Susanna has been held in bondage by her situation requiring her to commit a sin or face humiliations and eventually death.

In conclusion, different colors used by the artist are strong as they are used to bring out different themes by the artist. The painter has illustrated the aspect of hiding by one of the elders who is only visible by the head as the rest of his body is clearly invisible.  The horizon is bright yellow but is surrounded by dark green and black colors to illustrate a dark period. This has significance as Susanna is bound to prevail over tribulations, which relates to the light in the horizon that is bound to break the existing dark clouded sky. The painting of Susanna herself is outstanding due to her remarkable beauty and bright complexion is a clear illustration of purity both physical and internal. It is an overall magnificent piece of art as it reflects the deep m rooted evil in society among people considered to be social elites. The use of deep colors is used remarkably to illustrate different societal themes such as purity depicted by the complexion of Susanna, sexual immorality shown by the red color on one of the elders, injustices.

SUSAN JOHNSON

The president of Futura, Susan Johnson, puts a lot of emphasis on the learning and growth experience in contrast to the other perspectives contained in the balanced scorecard. This is primarily because she considers that the quadrant pertaining to learning and growth plays a greater role in the balance scorecard in comparison to the other quadrants. She basis this on the fact that the individual who tend to be respected, trusted and challenged to develop are necessary for the success of future corporations. The dimension of learning, innovation, and growth creates the foundation necessary for the success of the other quadrants. The quadrants of customer service, financial and internal operations are primarily driven or dependant on the learning and growth quadrant. This means that any manger who intends to operate at optimal capacity must at first ensure that this quadrant is realized to its full potential (Gumbus, & Johnson, 2003).

The president is of the belief that the employee plays a very crucial role in the success of a company. Having the right personnel will ensures that a company stays well ahead of the competition. The production process is not merely dependent on the technology it embraces but on the staff who operate this technology. The president is of the view that the value of the company is highly dependent on its ability to learn, innovate and improve. These aspects are especially important for the success of a company that operates in a corporate environment that is characterized by uncertainty and dynamism.

Analysis

The company is particularly concerned with the corporate aspects of Safety, Employee Proficiency in different area of Corporate Culture, Annual Performance, Personal Development Review, Customer Services, Internal Operation and Financial. These corporate aspects are regularly checked and measured to ensure that they do not fall below the forecasted limits.  The company further makes use of the balance scorecard to make emphasis on two of their strong aspects that enable them to stay ahead of the competition. The company utilizes the balanced scorecard to ensure that they continue to lead in the ability to employ and maintain the most qualified personnel and their commitment to customer satisfaction.

The above are measured by the company through carrying out of surveys as a means of knowing from its members of staff on the necessary changes that can be executed in transforming the company into new successes. One of these surveys is the, Employee friendly intiatives at future that is carried out annually. Another review is the birthday review where the members of staff provide the company with crucial information regarding achievement, communication and work climate.

Conclusion

In conclusion, it is evident that the measures undertaken by the company capture the dimensions of learning and growth perspective to a large extent. The company is able to achieve this objective through the various surveys and reviews conducted by the company. The company staff can prove to be an invaluable source of information. By encouraging them to freely submit information that pertains to the performance of the company, the management can use this information to ensure the company runs at optimal productivity.

Evaluation

The approach adopted by the company does indeed make good sense. The ability of a company to learning and growth determine the success of the other quadrants. A company is able to achieve the objectives of learning and growth through employee, information systems and organizational alignment. From the article, it is evident that the company executes the above. The focus on employee satisfaction and motivation highly facilitates the company’s performance in face of stiff competition (Niven, 2010).

 

 

References

Gumbus, A. & Johnson, S.D. (2003, July). The balanced scorecard at Futura Industries. Strategic Finance. 85(1). 36-42. Retrieved May 17, 2010, from http://proquest.umi.com/pqdweb?sid=1&vinst=PROD&fmt=6&startpage=-1&clientid=29440&vname=PQD&RQT=309&did=370139621&scaling=FULL&vtype=PQD&rqt=309&TS=1226799369&clientId=29440

Niven, P. (N.D.) Learning and Growth perspective. EPM Review. Retrieved May 17, 2010, from http://www.epmreview.com/Resources/Articles/Learning-and-Growth-Perspective.html

 

 

 

 

Who am I?

I am a highly motivated person who is extremely organized with all my work in the school and at work. When it comes to time management, I am extremely organized to ensure that all my work both at school and at job do not collide. When it comes to the performance of duties at work, I believe in organizing them in a way that I am efficient to produce quality work. At school, I organize all my assignments and projects in a professional to produce quality work that leads to the improvement of my grades. Second, I am an honest. I have earned trust from my colleagues at work and friends in school due to my trust. I believe that being honest is the first key to becoming a successful person. However, I would love to change the skill of saying too much. For instance, I do not know when to keep quiet and when to talk. As a result, I end up hurting other people. I would also love to change my perfectionist skill. This is because people often fear touching my stuff or socializing with me to avoid conflicts.

One of my academic goals is to attain an accounting degree. In the next three years, I wish to attain an accounting degree as part of my academic goals for the purposes of becoming a fully qualified accountant. My second academic goal is to have completed Certified Public Accounts (CPA). For a person to become a better accountant he or she needs to have a professional qualification apart fro the degree. In this case, I wish to complete CPA to become a qualified accountant. Therefore, I need to complete my Bachelor Degree in Accounting and CPA in the next three years.

After accomplishing my academic goals, one of my professional goals is have a job that is related to the accounted. My main aim to study accounting is to become a qualified accountant working in a reputable organization. My second professional goal is to my own firm that deals with accounting. After gaining experience in the accounting field, I would like to open my own firm that performs accounting services to other companies. Therefore, my main professional goals are to be employed as an accountant in a reputable organization. Second, open my accounting firm after gaining experience. All goals I am planning to have completed them in the next three years.

In the process of achieving academic and professional goals, I would like to achieve my personal goals. First, I would like to purchase a house where I can call home. When I become a qualified accountant, I would like to purchase a house with the money that I would be paid. Second, I would love to have a family of my own. In this case, I would love to have a family that will fill the house that I will have bought. For the two personal goals, I am planning to have attained them in the next three years. However, the person goals will depend on the attainment of the other goals and other personal factors.

In order to complete these goals, I need an action plan. First, I need to enroll in the college where I can attend class for both CPA and Degree class. This is because I am planning to enroll in the two courses concurrently. I would like to be at the helm of the accounting department in the organization that I am working for by the time I am through with my academic goals. Finally, I would open my own firm once I have gained enough experience in the accounting field. Finally, when I am working on these goals, I would by a house on mortgage for the purposes of owning it in the next three years. Secondly, I will be trying to start a family while try to achieve the other goals.

The college will be the perfect start for achieving all my goals. This is because in the current world people are required to have academic papers for the purposes of acquiring better employment opportunities in the market. In this case, the college will help me in gaining my academic qualifications that will land me in a good employment opportunity. After achieving all this due to my education background from the college, I will be able to gather capital for business and a house for my family. Therefore, college is the key to success of my goals.

 

Short Editorial for a Magazine

Cinemas and theaters are a source of revenue for the city, employment for creative individuals who have a passion for performances. The Abbey Theatre or the Irish National Theater has been a center for nurturing and growing talent in Ireland as it provides the budding artists the opportunity to air their talent to the public and the world such that they are discovered by big production companies looking for good actors. Dublin is a big city and it offers any adventurer the chance to experience entertainment on a new level due to the presence of numerous theatres and cinemas offering unique services. A list of the cinemas in Dublin is the Irish Multiplex Cinemas on Lower Georges street in Dun Laoghaire, Cine world cinemas is a leading cinema provider in Ireland and the United Kingdom.

Dublin as apart of a developed economy offers an efficient transport system. The Dublin Area Rapid Transit (DART) is a railway system that is administered by the operator of the system the Irish Rail (Iarnrod Eireann). This forms part of one of the most efficient rail systems in Europe. The system also enables the public to purchase weekly ticketing services or daily ticketing. The road system is equipped with traffic cameras at strategic positions to control traffic and as a measure to curb speeding and traffic offences committed by motorists. The road system is easy to navigate is it meets international standards because of the presence of dual carriageways and freeways. The presence of the Grand Cana in the middle of the city also provides the public with the opportunity to experience boats rides on the river that snakes its way around the city.

Ireland’s captivating natural scenery offers one of the best natural trails for cycling and nature walks. Nature trails and cycling routes are a source of revenue from tourist from different parts of the world. Cycling in Dublin is part of the society because people view cycling as healthy activity such that it is incorporated in as a daily activity fro keeping healthy and fit. In addition cycling on a daily basis to work is another concept that the residents of Durban have adopted which they accrue many benefits such as good health, fitness and reduction of gas emissions as more people abandon vehicles as a means of transport. The use of bikes as an alternative means of transport has been on the increase for the past few years because of the benefits associated with the benefit of cycling. The city has a fully mapped out bike-cycling path around the city that enables a biker easy and fast access to many of the city’s facilities. The use of a bicycle needs registration from the municipal council of Durban such that one is able to use the facilities provided by the city.

The universities within the city usually have cultural, fashion, and entertainment events that are thronged by people from all types such as celebrities, dignitaries, commoners and the students themselves. Such events form as basis of introducing the universities to the world. The city of Dublin has a large population that makes it the most vibrant city in Ireland. Dublin is marked by great historic architecture that is the highlight of Irish architecture. The architecture in Dublin can be attributed to the settlement of Scandinavian populations that influenced the designs of the buildings that still stand to date. Dublin as a town lying on the east coast of Ireland is marked by the presence of marine climate that is influenced by the cold winds from the sea to experience mild cold during winter and warmer in summer. Dublin lacks extreme temperatures because of its proximity to the colder arctic regions to the North. Dublin has a thriving nightlife because of the presence off universities within the proximity of the city centre. These entertainment spots are a hotspot for young revelers who flock these venues.

 

United Way of America Control Mechanisms Paper

Control mechanisms are frequently incorporated in the policy structure of successful organization to regulate and maintain the organization’s standards, practices and processes. Control by definition means a device or mechanism aimed at normalizing the operation of system. Many organizations utilize controls in their organization structure for the regulation of their business activities. This is mainly to ensure that there is harmonization of the different work duties and the organization is therefore able to avoid many of the conflicts involved with having a large staff working together. Controls work a lot in enabling companies to restrain and right a typical behavior in addition to the prevention of the spread of problems and errors.

Traditionally, control is regarded as one of the elementary functions of management. The other being organizing, planning and coordinating.  The organization controls outline the fundamental mechanisms that administrators use to direct attention, motivate and encourage the members of staff to carry out their activities in the prescribed manner in meeting the objectives of the organization.

One of the control mechanisms that is predominantly used by the United Way of America organization is clan control. This mode of governance has gained its popularity over the years and has been adopted by most of the not-for profit organizations. The organization is primarily involved in community and volunteer programs within the various communities that comprise the organization. The control mechanism of the United Way of America is characterised by encouragement of team work and friendship among the various members of staff. This aspect transcends the roles and responsibilities of each of the members with the culture being maintained across the hierarchy (United Way of America, 1990).

Another aspect of this control mechanism is that founded on the tradition of promotion from within whereby the subordinates get the opportunity to rise across the ranks. This works in the creation of sense of family and understanding within the organization since most of the workforce have spent entire careers within the organization and have worked at various capacities within the organization as their rise through the ranks. Thirdly, the organization is mindful of the personal lives of its members of staff through facilitating their access to healthcare services, providing programs for the access of retirement benefits in addition to other discount programs. This control mechanism works in the creation of deep sense of ownership among the company personnel. This control mechanism is evidenced in the manner in which the organization engages in community and volunteer work. These activities work in fostering a community spirit whereby the personnel feels that they are working for a common good.

Another control mechanism that is incorporated by the organization is through the specialization and division of labor and responsibilities. This form of control mechanism is highly associated with bureaucratic control whereby an organization uses formal hierarchy and standards. The projects are undertaken by the organization are managed by specific teams. The organization also comprises of various departments tasked with the undertaking of specific responsibilities and activities. This system facilitates in the determination of the effective and efficient departments (Bateman, 2009).

In comparison, the two control mechanisms employed by the organization mainly serve to ensure that there is harmony within the workforce as the organization aims in meeting its goals and objectives. The two control mechanisms also serve to ensure that the organization operates at optimal capacity. Thirdly, the control mechanisms create independence and a sense of responsibility among the various members of staff. The underlying contrast between the two forms is that clan control builds motivation within its workforce by providing them with a sense of purpose whereas in the latter, motivation is primarily performance oriented (Bateman, 2009).

 

References

Bateman, S. (2009). Management: Leading and Collaborating in a Competitive World. New York, NY: McGraw Hill.

United Way of America. (1990). United Way of America’s blueprint for volunteer diversity. Alexandria, VA: Volunteer and Community Initiatives Division, United Way of America.