Performance Style of Dave Brubeck

The performance style of Dave Brubeck Dave Brubeck’s unique performance style is characterized primarily by his use of polytonality, polyrhythm, and immense amounts of improvisation. His style grew from his upbringing and as he put it, â€Å"different approach to all of the normal things†. By no means did Dave take the normal approach; he made it all the way threw the conservatory with out being able to read the piano music he was playing. His ability to think on the spot and his amazing ear took jazz to the next level.He took jazz to a world of difficult technicality and created sounds with depth that amazed all who had the opportunity to listen to him. Brubeck once stated, â€Å"And there is a time where you can be beyond yourself. You can be better than your technique. You can be better than most of your usual ideas. And this is a whole other category that you can get into†-Dave Brubeck. Brubeck always went above and beyond, breaking convention. It is this unc onventional approach that defined Dave Brubeck’s Style. Polytonality as Dave described it, â€Å"(is) using multiple key centers at the same time. He was known for incorporating this technique in to many of his performances, although he admits to not knowing that he is doing it at the time. He naturally did things that were way ahead of his time. His compositions were known to use polytonality although Dave probably would not play them as he had notated them on the page. In the Dave Brubeck Oral History Project he describes a polytonal piece; â€Å"One of the early pieces I wrote in 1946 as a student with Darius Milhaud, had three different clefs instead of two clefs treble, treble, bass rather then treble clef, bass clef.And, I'd be playing a swing bass in this hand in one key, and then adding on these other things in other keys. † The use of this technique is very aptly described by Mark McFarland who wrote; â€Å"Brubeck's use of polytonality helps to project a ge neral decrease or increase in relative dissonance, thereby clarifying the formal structure on both the small- and large-scale. The comparison with tonal theory extends to include pivot chords; with Brubeck, such chords simultaneously serve as the final chord in a polychordal passage and as the first and most exotic chord in a tonal passage. †Dave Brubeck’s use of polytonality in his performance of jazz standards had a permanent affect on the history of jazz. He brought old tunes to new levels of technicality and virtuosity and in a greater sense, defined a new era in which new ideology and contemporary progression came to light. In 1961 Dave Said â€Å"I wanted to do things poly-rhythmically because I thought that jazz was much too tame. The way I wanted to set up the group was that the drummer would be playing one rhythm, the bass player another rhythm, and Paul [Desmond] and I could play in either of those rhythms or a new rhythm . . it’s time that jazz musici ans take up their original role of leading the public into more adventurous rhythms. † Polyrhythm is defined by the Grove Music Dictionary as; the superposition of different rhythms or meters. Meaning that you have two or more conflicting pulses in piece. Dave believes his best example of polyrhythm can be found in his solo on Raggedy Waltz at carnage hall. He describes that â€Å"one two, one two† is on the left hand against the waltz in 3 in his right hand. This is only one of many examples of Dave’s use of â€Å"poly-rhythmical play†.He is also known for writing pieces in what are generally considered to be strange meters for jazz. For example Take 5, Unsquare dance or Blue Rondo A La Turk. These pieces feature drastically different rhythmic structures then what was normal were a driving force in what made Dave Brubeck’s music popular. His unique way of interpreting standards using polyrhythms and giving them an entirely new feel and inspiring a generation of musicians to go further outside the box in jazz performances. Brubeck’s polyrhythmic ideas challenged the minds of both performers and listeners.Improvisation has been an essential part of jazz sense its origin, however Dave Brubeck took it to a whole new level. During his time at College Of The Pacific he managed to get all the way to his last year before any one knew that he couldn’t read music. This was all because of his remarkable improvisation skill and excellent ear. He tells a story of a recital he played at Mills College under Darius Milhaud, where he draws a blank in the middle of the first of two pieces but instead of stopping he simply begins to improvise freely and does the same for the second piece.At the end of the concert the audience applauded being none the wiser, this is because of his ability to so improvise with such complexity so freely. The only person who knew what happened Darius Milhaud who told him â€Å"Boo-Boo [nick name for Brubeck] , very good, but not what you wrote! † Brubeck credits much of his inspiration for such improvisation to the great Johan Sebastian Bach, because of the similarity between the figured base that Bach would play over with the choir and the chord changes that he and other jazz musician play over today.With the inspiration of Bach and his own remarkable natural abilities, Brubeck challenged conventional improvisation and built a complex foundation for a new form of improvisational jazz. Dave Brubeck’s performance style can be described using many musical terms such as polytonal or polyrhythmic, but the truly defining factor of his performance style is that it is unique. He himself admits to having each solo being a different from the next often not grasping the true complexity of what he had just played. Ever performance is different from the next. Dave Brubeck is great because he is unique.

Bullying And Violence: The Effects Introduction Essay

Bullying will become an increasingly important problem for parents, school, administrators, and teachers, and will affect our society at large if not prevented. People started to realize action needed to be taken. Some suggested a behavioral approach. Tamanini (2017) on the other hand, feels that the best way to prevent bullying is starting at home. There was also Cordi and Masturzo (2013) who suggested getting students to talk about bullying using fiction and non-fiction books that focus on that subject. They claim that it puts them in a safe place. Throughout time, people have created different interventions and programs and even disciplinary actions to slow down the excessive growth of bullying. Some have been successful and some not so much. Background Bullying is the act of intentionally harming someone physically, verbally, or psychologically. Bullying is often repeated over time and involves an imbalance of power. Acts of bullying include unwelcome touching, teasing and name-calling, sending threatening or mean-spirited messages (such as texts, chats, voicemails, or e-mails) or spreading of hurtful rumors. Bullying and cyberbullying, or bullying that occurs online, are sensitive issues for many children, educators, and families. Some children may be embarrassed that they have been bullied or have bullied others, so it’s important to create a safe environment, where they feel they can share their thoughts. My Position The position I have chosen to pursue is the fact that bullying starts at home. Parents must realize the effect they have on their children and the examples that they are setting. If they see you act on violence, they will do as they see and bring it to their own environment. This is a problem a lot of parents face and don’t realize that to prevent this issue it starts with them. They should even monitor their television and what they allow their kids to watch, especially at a young age. A simple show that your child watches can change their behavior instantly because what they watch they might consider it to be ok. With them being so young and not knowing any better is the best time for them to be influenced. Parents need to step up and be more involved with their children because neglect is a big issue. Parents will focus on what they have going on like work or everything else except their own kids. And that will cause them to act out. Basically, the influence of bullying sta rts at home all around. Forecast Main Points In this essay, I will discuss the cause and effect of bullying. It will touch bases on bullying starting at home and how to prevent it. It will also cover the different types of bullying and how books can help children overcome. Lastly, it will talk about how television has an impact on kid’s behavior towards bullying. Evidence It seems that kids that choose to bully others usually come from the influence of their parents. They come from a home where they see their parents fight a lot and or physical punishment is used (Tamanini, et al., 2017). She suggests that parents start taking disciplinary action on their child early. Students tend to also act out due to lack of attention from their parents, so they lash out to seek attention from others. This can include neglected children, children of divorced parents, children who come from homes where their parents abuse the use of drugs/alcohol. Tamanini (2017) stated, â€Å"Early intervention and effective discipline and boundaries truly are the best way to stop bullying, but parents of the victims or therapists cannot change the bully’s home environment† (2017). Espelage, Ryzin and Polanin (2015), studies the distal outcomes including bullying, cyberbullying, homophobic name-calling, and sexual harassment perpetration (2015). Cyberbullying is enga ging in rumor spreading through cell phone and or the internet. Homophobic name-calling is gender-based name-calling such as â€Å"gay’ or â€Å"dike†. And sexual harassment is unwanted sexual commentary or sexual rumor spreading. They used social-emotional programs to address the troubled behaviors and promote academic success. This program is meant to help young kids and teenagers become more self-aware, manage their emotions and build friendship skills. Cordi and Masturzo (2013) believe that students should use fiction and non-fiction books to talk about bullying. It helps students to feel as if they are not alone and put students in safe place. Just by reading fictional books helps them pay attention and question the choices of others. Whether a student chooses a book that is a classic or just a picture book, they can use books as aides in telling their own stories in a digital and audio form (Cordi & Masturzo, 2013). Students became very active using this method that was presented to them and they felt more comfortable.  Television shows surprisingly have a major negative effect when it comes to bullying. Take for example the show â€Å"Survivor†, which has the concept of a last-man-standing elimination game. It encourages people to form alliances to manipulate the other players just to gain their trust. Meanwhile plotting schemes of their own to go against their own alliances. According to Seale (2004), she states, †Å"These shows send the subtle but clear message to our kids that deceit, gossip, and verbal/physical aggression are perfectly acceptable ways to manipulate your social world towards your own personal gain.† (Seale, 2004). In our society, we seem to feed into the gossip, the humiliation or even the conflict. Opposing Argument Although television shows do play a role in children growing to be bullied, I do not agree that that is the only thing they do. Some shows do give out good messages. For example, the show â€Å"13 Reasons Why† talks about a young lady who had been dealing with bullying through-out her high school experience. At the end of the show, she commits suicide. But before she does, she creates 13 tapes where each person has their own tape and she explains how they played a role in why she took her life. The whole lesson of this show was to let young people know that even if you don’t think you are, you can push someone over the edge. Not everyone is as strong as you think. Some show project ways that kids themselves can intervene or even show parents how they can be more involved. Not all television shows are bad influences but still should be monitored.    Conclusion. Bullying seems to be inevitable. But it is not something that cannot be stopped or slowed down. Children and teens seem to get their bullying habits from many different sources. But one that I most agree with is that it starts at home. Parents need to pay more attention to their kids. Monitor what they watch so that media will not be an issue. Although I do know that you cannot keep everything on T.V from them, you can still educate them that what is shown on television is not always meant to be brought into real life. That the things they display aren’t always right. Parents need to also stop neglecting their children so that they will not go and seek attention in an appropriate way. Pay attention to how you act and what you say around them. Because what they learn from you they will unto others. Kids should feel comfortable in their own environment. Non-the less in their own skin. Students tend to see bullying as power. It is highly recommended that parents get involved with their children in bullying programs and become more engaged in the matter. References Cordi, K., & Masturzo, K. (2013). Using literature and digital storytelling to create a safe place to address bullying. Voices from the Middle, 20(3), 21-26. Retrieved from http://search.proquest.com.ezproxy.libproxy.db.erau.edu/docview/1324444987?accountid=27203Espelage, D. L., Low, S., Van Ryzin, M., J., & Polanin, J. R. (2015). A clinical trial of the second step middle school program: Impact on bullying, cyberbullying, homophobic teasing, and sexual harassment perpetration. School Psychology Review, 44(4), 464-479. Retrieved from http://search.proquest.com.ezproxy.libproxy.db.erau.edu/docview/1770814955?accountid=27203Tamanini, K. (2016). How Do We Stop Bullying in Schools?. Psych Central. Retrieved on November 16, 2017, From https://psychcentral.com/lib/how-do-we-stop-bullying-in-schools/ Seale, A., (2004). Divorce Help & Family Divorce Information. Television Bullying and the Role of the Media. p. 9. Retrieved from http://www.keepyourchildsafe.org/bullying/media-television-bullying.html

Discrimination Policies in Health Care

America is one of the most diverse countries in the world with people of many cultures, ethnicity, genders, and religion. However, it has not always been as tolerant of its diversity as evident of America’s history on race, religion, and gender relations. As a result of this history, Title VII of the Civil Rights Act of 1964 was enacted and prohibited employment discrimination based on race, color, religion, sex, or national origin. The U. S. Equal Employment Opportunity Commission (EEOC) enforces all of these laws (FMWM, 2008).Even with laws society still faces many different forms of discriminations including rate of pay, obesity and because of the time we live in religion. Our laws and society are not perfect but they strive to create a better work place for all American citizens. Organizations today protect themselves from liability and their employees from discrimination by developing policies and implementing training programs to educate and define acceptable ways to tre at one another in the workplace. A nondiscrimination policy in an employee handbook is very important, and could help prevent issues in the future of any organization.Every person should have the right to work in a nondiscrimination organization and not be threatened because of his or her personal beliefs. This policy should help ensure that all employees are aware of the organizations policies and give no room for questions on how an employee should expect to treat or be treated during employment in that organization. The policy needs to be presented to employees at the time of hire and enforced throughout their entire employment. In the policy should be nondiscrimination laws, regulations, policies, and organization executive orders. Read also Analyze the Ways in Which British Imperial PoliciesDiscrimination against anyone on the basis of race, color, creed, religion, sex, age, national origin, marital status, sexual orientation, physical or mental disability, gender identity and expression, familial or parental status, genetic information, veteran status, or any other protected classification will not be tolerated (JHH, 2009). The organization should take proper steps when hiring new employees by carefully screening all prospective candidates. The interviewing manager needs to ask important questions to see if that new mployee will fit into the culture of the organization. Background checks, drug test need to be done before hiring. In order for the nondiscrimination policy to be effective every protected violation must be addressed and responses to every issue need to be handled as soon as possible. This will leave no question in an employee’s mind that everyone is treated according to the policies set fo rth by the organization and the law. No employee can be the exception to the rule or this policy will leave room for error and eventually fail.Regardless of what personal views management has, the organization’s policies are executed. Nondiscrimination policies in an organization limit liability by promoting equality in the workplace and a unified workforce. An effective anti-discrimination policy helps an organization anticipate issues, manage them, and then continue with business (Duncan, 2004). Organizations must ensure their anti-discrimination policies fully deal with all potential issues but not be so detailed and sophisticated that no one understands it.Ultimately, employers are responsible for ensuring a healthy work environment by providing policies and educating employees on discriminatory practices and harassment, as well as preventing liability for the organization (Fremgen B. F. , 2009). Discriminatory practices can be direct or indirect and both can have a negat ive impact on the work environment and the organization. Direct discrimination occurs when a direct distinction, preference, or exclusion is made, for example, a job description or advertisement that specifies applicants of a certain age, race, creed, or color (ILO, 1996-2010).Many of these types of discriminatory actions are addressed in federal and state laws, and can lead to litigation for the organization. Indirect discrimination is less obvious and occurs when neutral practices result in unequal treatment; for example, scheduling job assignments or training sessions that interfere with an employee’s family obligations. These types of issues do not usually result in litigation, but they do cause unrest and dissatisfaction in the workplace if not resolved (ILO, 1996-2010). In today’s competitive environment organizations need to find new methods to reate a culture of equality and opportunity in the workplace. Many organizations conduct mandatory training for all man agers on non-discriminatory practices in an effort to increase efficiency and productivity (Duncan, 2004). Equal opportunity and treatment allows an individual to develop their own unique set of talent and skills, as well as recognize their own value. Equal opportunity practices improve productivity, increase a sense of fairness, lower staff turnover, increase motivation, and provide a less stressful work environment.The Equal Employment Opportunity Act of 1972 is the act that gives the Equal Employment Opportunity Commission (EEOC) authority to sue in federal courts when it finds reasonable cause to believe that there has been employment discrimination based on race, color, religion, sex, or national origin (EEOC, 2009). The EEOC is responsible for coordinating the Federal government’s employment non-discrimination effort. In the case of public employment, the EEOC refers the matter to the United States attorney general to bring the lawsuit.The U. S. Equal Employment Opportu nity Commission (EEOC) enforces all of these laws and provides oversight and coordination of all federal equal employment opportunity regulations, practices, and policies (EEO). Different federal agencies enforce federal laws concerning workplace discrimination issues. Unless the government speaks together upon non-discriminating matters within employment, workers remain confused about what rights they have and how to protect them.Employers may be uncertain of their obligations and how to comply voluntarily with their legal duties. Other federal laws not enforced by EEOC also prohibit discrimination and reprisal against federal employees and applicants. The Civil Service Reform Act of 1978 (CSRA) contains a number of prohibitions, known as prohibited personnel practices, which are designed to promote fairness in federal personnel actions (U. S. Department of Health & Human Services). The president appoints five commissioners and a General Counsel whom oversees the affairs of the EEO C.According to the Chair, the chief executive officer of the commission is responsible, along with the General Counsel, for conducting EEOC enforcement litigation under Title VII of the Civil Rights Act of 1964 (Title VII), the Equal Pay (EPA), the Age Discrimination in Employment Act (ADEA), and the Americans with Disabilities Act (ADA). The laws enforced by the EEOC are * Title VII of the civil Rights Act * Equal Pay Act of 1963 * Age Discrimination in Employment Act of 1967 (ADEA) * Rehabilitation Act of 1973, Sections 501 and 505 Titles I and V of the Americans with Disabilities Act of 1990 (ADA) * Civil Rights Act of 1991 (EEO) Many states have equal employment opportunity commission equivalents that enforce state employment discrimination laws and related regulations. State equivalents also investigate and resolve employment discrimination charges filed under state laws and under certain Federal laws. The company judges individuals by their abilities, not their disabilities, a nd seeks to give full and equal employment opportunities to all persons capable of performing successfully in the company’s positions.The company complies with all anti-discrimination laws, regulations, and executive orders. The company emphasizes that the law does not promise a job or a promotion but meant to level the playing field and make the rules the same for all applicants and employees. Equal employment opportunity programs include affirmative action for employment, as well as for handling discrimination complaints. Ethics in the medical industry is important because â€Å"ethics demands that the healthcare professional make sure that the patient understands the consequences in terms of the issues that are important to the patient.If there is no understanding, there is no agreement and therefore no authorization to proceed† (Garett, 2010). Ethical principles in healthcare refer to decisions or actions consistent with widely excepted ethics standards, norms, or expectations for a healthcare organization and its staff. One ethical consideration is strong leadership with a high regard of ethical values, which foster an environment and culture that support ethical practices throughout a hospital’s organizational structure.Fair hiring practices that bring in employees based on their knowledge, strength, abilities and competency for doing the job right. Also to enforce any codes, laws, or standards in the healthcare industry it is important to have a performance management system that is structured to your organizational needs. This is based on the ethical evaluation of patient care that â€Å"allows for the examination of organizational performance to ascertain how well the rganization is performing relative to what is expected, ethical improvement in organizational performance and by implementing corrective action that measures levels of expectations† (McConnell, 2003). The Ethics process plays an important part in keeping viabl e communication between health organizations and the patients, because ultimately it is the goal and mission of the organization to provide its consumers with a good or desirable experience. It is a sound principal to have clear goals and a complete understanding of ethics. Title VII of the Civil Rights Act of 1964 and the U.S. Equal Employment Opportunity Commission (EEOC) governs and enforces the laws pertaining to discrimination. The healthcare industry should have a system in place to ensure that the highest ethical standards are maintained so that patients, family members, surrogates, employees and volunteers can work or be treated in a culture of professionalism. Good organizations know where ethical problems might occur and have solutions on how to resolve them. They must be committed to high ethical standards and morals consistent with an industry dedicated to the well-being of its customers.

Film Analysis of the Written on the wind Movie Review

Film Analysis of the Written on the wind - Movie Review Example Marylee, for example, has a strong lustful attraction to Mitch since they were children. Though Mitch shows no interest of indulging in to a relationship with her, she is still persistent in pursuing after him. One night, she is overcome by the fact that Mitch is not at her disposal and she goes on to pick up Biff Miley, an ex-football player from her high school days. The first few words that she utters are indicative of the vacuous sexual needs and existence. The writer also highlights how the culture in the 1950’s prompted people to pursue after success and in the process forget how to raise up their family. When Kyle, who has resumed his drinking habits after his visit to the doctor, is brought home by Mitch and Lucy; and Marylee is dropped by the police at home together with Biff, Jasper is exasperated by the behavior of his children. At this point, he mentions to Mitch of how his marriage has been a flunk, how his relationship with his brother has worsened, and finally, how his two children have developed a reputation that is contrary to his desires. What Jasper is trying to Mitch is that he has failed in the patriarchal society. It is therefore evident that the writer is of the view that the politics and culture in the 1950’s were patriarchal. The film several themes that are prevalent throughout the film. The themes depict or bring to light the squalid issues in society during the 1950’s. Nymphomania is one of the themes that is highlighted in the film. Marylee is the character that the writer uses to highlight this theme. She has the urge to relieve her sexual tensions with Mitch but his withdrawal forces her to go and sleep with other men. When she is brought home by the police after she, together with Biff are arrested, Biff mentions that it’s... This movie review focuses on the Written on the wind film, that iis a 1956 film which was directed by Douglas Sirk. The film draws its name from the Robert Wilders 1945 novel, â€Å"Written on The Wind†. It gives an account of the real life scandal that involved Libby Holman and her husband Zachary Smith Reynolds, who was a tobacco heir. However, in the film, Gorge Zuckerman, the man in charge of the screen play, changes the characters and the location of the source of the family wealth. He shifts it to Texas from North Carolina and substitutes the tobacco with oil. In conclusion, the film can be categorized as both a shaper of the 1950’s culture and a reflection of it. The film is reflection of the culture because it depicts how people in the 1950’s were so much indulged in the pursuit of riches and fame that in the process, they lost track of what was valuable to society; that is family. It also reflects how people in power during this period put on facades and hid their true nature and problems behind these facades. Kyle for example was wearing a â€Å"dashing playboy† faà §ade to hide the fact that he could not be what his father expected him to be and that he had problems. The film is a shaper because it points out the societal ills that were present in the 1950’s. It was therefore an eye opener to everyone who was living in this era that the society was slowly decaying and the morals were slowly being lost. However, the shaping function of the film is very minimal when compared to the reflection function because not much change was initiated after the film was released.

Field Study Essay Example | Topics and Well Written Essays - 750 words

Field Study - Essay Example At the same time, students that have no difficulties with sleep may further illustrate those areas in which behavior patterns might be changed to facilitate adequate sleep. To determine the current state of sleep levels among college students and the contributing causes, I devised a survey intended to explore the issue. Questions on the survey pertaining directly to sleep included ‘how many times do you take a nap each week?’, ‘how long does it usually take you to fall asleep?’, ‘how many times do you wake up during the night?’, ‘why do you wake up during the night?’ and ‘how many hours of sleep do you normally get each night?’ Questions pertaining to causes included ‘do you exercise regularly?’, ‘what do you drink most everyday?’, ‘have you been diagnosed with a sleep disorder?’, ‘what is your number 1 cause of short-term sleeping disorders?’ and ‘how are you treating your sleep disorder?’ The survey was conducted by randomly selecting 15 students between the ages of 18 and 23 (7 boys and 8 girls) from a psychology class wh o volunteered to complete the survey. There were five questions on the survey that related directly to the sleep experienced by the respondent. Five of the respondents said they didn’t nap during the week and none of them said they took four or more naps per week. However, the remaining ten respondents indicated they did nap at least once during the week (4 took one nap per week, 4 took two naps per week and the remaining 2 took three naps per week). Only two of the respondents indicated they fell asleep easily, within the first five minutes of lying down. Five of the respondents said they fell asleep 5-15 minutes after lying down while another three said it took them at least half an hour to go to sleep. The remaining five respondents said it took them more than 30 minutes to get to sleep. Most of the

Small Animal Husbandry Videos Movie Review Example | Topics and Well Written Essays - 1500 words

Small Animal Husbandry Videos - Movie Review Example This should be repeated to the moment the pet eats the food from the pill popper. The important thing about this step is patience in getting one’s get used to the procedure. The next step in this sequence is staying near the pet while it is eating its food from the pill popper, and holding the popper in the process. Later, one should hand-feed the pet from the popper so that the pet is used to it. With this step successful, one can place a pill mixed with the food on the outside of the pill popper and feed the pet. In the next step, the pet is already excited to eat the pill.  This piece is Dr. Andy Roark’s guide to pet owners addressing the issue of fleas on cats and dogs. Dr. Roark in a humorous way explains how to get rid of fleas on pets without using the flea shampoo. Significantly, the narrator states that fleas are not only a pet problem but also a housing problem because fleas had already laid eggs in the house by the time the owner noticed them on the pet. Sr . Roark suggests that a pet should be on the flea preventatives for a year. If not, it should be at least three months. Otherwise, the owner will be trapped in a vicious cycle. Another solution is flea medicine, but it applies only to adult cats and dogs. Moreover, there is a need to get advice from a vet before buying flea medicine, as there is a lot of worthless cheap medicine for pets. A good solution for puppies and kittens appears to be dish detergent. For cats, removing fleas works with a comb with a mixture of detergent and water. For dogs, it would be a simple bath with detergent in water. An important thing to remember is treating all pets in the house, as the fleas would likely move to another pet if it is not treated as well. Finally, treating the whole house is also an essential point in removing fleas because fleas may be in the house, but now on the pet yet.

Economics recession Assignment Example | Topics and Well Written Essays - 1000 words

Economics recession - Assignment Example The beginning and impacts of the 2008 recession in individual countries today remains a constant reminder of the policies and measures the governments and financial analysts in the financial institutions ought to address as priorities. Most economists and analysts tend to an emphasis on the start and spread of the recession in 2008. While its spread is quite clear in the western countries during and after 2008, there is no doubt it began in the United States towards the end of 2007. The National Bureau of Economic Research (NBER) recognizes the global recession to have started in December 2007 in the US economy, when it was identified with the sliding of the labour market especially in the last quarter of the year (Borbely, 2009). However, it was only a hit for the national economy of the US until it spread to other linked economies in 2008. The cause of the recession is linked to the cyclic economic performance of the housing market in USA, which later affected the economic performances of other industries. The United Stated had been experiencing a steady economic growth, with a healthy labour market and a rapid growth in the housing market after 2001. In the housing sector, home prices increased and more construction took place, contributing to increased employment, mortgage financing and growth in real estates and generated a positive wealth effect that triggered higher spending vital for the overall economic growth (Goodman and Mance, 2011). All the housing price inflations in the USA tended to follow a particular pattern after WWII. The 2001-2006 case was no exception, as it was a period marked by loose monetary policy. Two years prior to the 2007 recession, the US economy experienced expansion in credit and money supply. This fuelled excessive borrowing at low-interest rates to finance housing purchases; this in turn increased aggregate demand for household products and other consumption (Stlouisfed.org, 2010).

Ukraine Prince Analysis Essay Example | Topics and Well Written Essays - 1250 words

Ukraine Prince Analysis - Essay Example In fact, the further situation in Ukraine depends on elections outcomes, after the 26th of March, when Ukrainian citizens elect new Parliament (Verhovna Rada) deputies, the deputies of local authorities, etc. The future direction of this young state developing will be defined after new Parliament majority forming and new Prime Minister nominating. It'll be a clear sign for investors for further actions. If new Parliament majority is pro-president with liberal Prime Minister (loyal to Ukraine President Victor Yushchenko, like Yuri Yekhanurov), then investors can definitely wait the implementation of declared reforms. If the new Prime Minister is Yulia Timoshenko (possible case), then investors must be more careful as Mrs. Timoshenko enjoys hand methods of economic regulation. At last if opposite parties form the majority, foreign investors can wait radical differences to the state-developing course, chosen by President. At first, it's necessary to progress liberty of speech, press etc (one of the great achievements of new authorities). Then Government should finally refuse from hand methods of economic regulation. Recently Ukraine got the free-market economy status; also the USA repealed Jackson-Venik amendment for Ukraine. Future government must use these privileges. Conducting free and fair tenders for enterprises privatising, equal tax policy etc. are obligatory conditions for regime change.As you can see, we chose the next actors, which play the most important role during pre-election company. Who are they? 1. â€Å"The party of regions† leaded by Prime Minister Victor Yanukovich, who was the main opponent of Victor Yushchenko during last president elections. This party has the highest popularity - from 22 to 27% according to different surveys. This group is well sponsored (Rinat Akhmetov, the richest businessman in Ukraine, is one of its leaders), and is the most serious opponent to pro-president forces. 2. "BYT" - Block of Yulia Timoshenko, the first Prime Minister after Orange Revolution. This ambitious lady was the wishes to become a powerful Prime Minister. She supports Mr. Yushchenko, but has some conflicts with his party "Our Ukraine" 3. "Our Ukraine" - the most reliable support for Mr. Yushchenko party, which nevertheless lost a significant electorate segment during the last year. 4. "The Socialistic Party of Ukraine" (SPU) headed by Olexandr Moroz, supposed to be included into pro-president majority, and tries to secure more vote than 4 years ago. 5. "The Communist Party of Ukraine" (CPU), headed by Petro Simonenko, is a firm opponent to present forces, but gradually loose electorate support. 6. Litvin's Peoples Block "We", headed by present Parliament Speaker Volodimir Litvin, can supplement either pro-president or opposite group of parties. They position themselves like the third (neutral) force and have not much support. 7. The Opposite Block "Not Yes", headed by the first Ukraine President Leonid Kravchuk, is firm opposite party, which has no developing program, but just is against "orange" forces. This group has a little support and has small chances to be represented in new Parliament. 8. One or even two parties can also secure more than 3% of votes. It can be either opposite parties (Natalia

Free Trade Agreement Essay Example | Topics and Well Written Essays - 250 words

Free Trade Agreement - Essay Example n geopolitical issues, economic factors and industrial innovation issues which should be considered before a FTA deal is signed between any two countries (Cooper, Manyin and Platzer 2). The US will be able expand its automobile and manufacturing industry in to South Korea by the strong economic alliance formed between the two countries. Historically, FTA like the North American Free Trade Agreement has tripled both exports and imports between the member states since tariffs are cheaper. In my view, the FTA would add $ 20 billion to bilateral trade which last year was estimated to level $ 78 billion. The US stands to gain $ 40 billion from the FTA (Cooper, Manyin and Platzer 16). According to available data for 2006, only 5,000 American manufactured cars enter South Korea market while 800,000 South Korean cars are imported in to the US (Choe 16). The FTA will help in reducing $ 13 billion US dollars deficit which is attributed to net imports of automobiles. Since the FTA calls for zero tariffs on American auto entering South Korea after the fifty year, the US auto and manufacturing industry will increase its productivity (Choe 16). The FTA will impose peace and stability in the Middle East. South Korea is interested in expanding its market into US since the economy is dependent on exports which account for 70% of the GDP. The US is the second largest market of South Korea export hence it has sought to gain competitiveness through the FTA. South Korea has in the past imposed high taxation rates on automobile imports hence creating inefficiency in the market which 95% is dominated by the local manufacturers (Cooper, Manyin and Platzer 26). In order to achieve the economic benefits of the FTA, I recommend that you support the FTA. In case you have any questions or clarifications, please feel free to conduct me at†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.I look forward to cooperating with you in supporting the

Starbucks Corp Clouds In Your Coffee Case Study Essay

Starbucks Corp Clouds In Your Coffee Case Study - Essay Example Most prominently the company has sought to rapidly expand while they balance efficiency measures with the Starbuck’s Experience. In addressing Starbuck’s dilemma a number of elements are considered and recommendations advanced. The company’s overarching operating model is examined. In these regards, it’s indicated that Starbucks has a number of unique aspects in comparison to franchises. For instance, Starbucks maintains ownership control of their stores. Other aspects include the way employees are treated and clustering mechanisms. Ultimately, it’s determined that Starbuck’s has become overly corporate-centric in image and must undergo significant structural changes to remedy this problem. In these regards, the report indicates that Starbucks must allow increased franchisee responsibility and greater decompartmentalization in-terms of store models. Background Starbucks Corporation faces a number of contemporary business issues in regards to their overall organization. Specifically, operational management concerns have posed a number of pressing concerns for the coffee conglomerate. A proper understanding of the issues the company is facing requires a brief background understanding of the company’s evolution. ... As such, Starbucks adopted the tall and venti sizes, with a large variety of coffee options. These options coupled with the aura the original ownership had fostered constituted the company’s core ‘Starbucks Experience.’ From 1987 until the present day, this model was widely successful and the company witnessed substantial expansion throughout the country and, indeed, world. With the company’s rapid expansion and commodification a number of significant changes had to be instituted. Most prominently, the company instituted wide efficiency measures as a means of speeding coffee production and increasing bottom-line profits. While these efficiency measures served their purpose, a recent memo by company president Howard Schulz to key executives indicated that many of the efficiency measures have compromised the Starbuck’s Experience. For example, Schulz pointed out that in changing espresso machines the company achieved increased efficiency measures, yet lost the aroma and intimacy that constituted a particular Starbuck’s aura. Another challenge the company recognized was the increased demand for hot food while retaining the stores’ aroma and efficiency levels. In addition to balancing the in-store Starbuck’s Experience with the need for increased efficiency, the corporation’s has international expansion ambitions. Perhaps most prominently, the company has expanded into China through a hybrid partnership model with local stakeholders. This has posed challenges as in cooperating with the local stakeholders the company has had to give up a modicum of control onto internal store elements. Ultimately, Starbucks

Changinng Life Style Essay Example for Free

Changinng Life Style Essay Indian Culture is time tested and represented the progressively refined way of life, that had unfortunately suffered a set back, a sub culture process as it were, drifting from its salutary ways of living. Did not Lord Mecaulay say in the UK parliament how the Indians had such a perfect social harmony and faith in their way of life, that they can not be subdued unless they were weaned from their prestige and made to adore the alien way of life, to feel subordinated to a superior culture, wherefore they could be easily subdued and dominated for the best advantage of the colonial rule! That was perfectly achieved and Indians forgot their own merits in a strange infatuation with alien culture! Foreign culture was best for them, unique to them, deserved respect, but not fit for absorption into our own way of life! Apart from an initiation into new unfolding findings of secular science and technology which was absent in our nation under colonial subjugation we had gained least in other spheres, particularly in the social and ethical qualities. We became divided, in the names of religion and castes losing the force of harmony that united us under the princely states! The increasing divorce culture, night clubs and pub culture, promiscuity and desertions etc among youth, the divide and rule policy among the politicians, the aggressive conversions (against more benign missionary activities a century ago) are the only major impacts in the social domain. So except the technological inputs, even economic exploitations under free trade or repressive regimentation under socialist govts that came from the west, have least served the society to achieve equality. Social impacts have been worse. The break down of joint family system due to new life styles, uncontrolled deviancies in the name of liberty etc have made youth defy control of society and family in a big way. In a chapter on Consequences of Innovations in the book by Rogers and Shoemaker entitled, Diffusion and  Adoption of Innovations, it is discussed how any change made in any aspect of social sphere agriculture or medicine or arts or whatever may end up in unexpected side effects as well. The chaos in the aborigins of Australia after replacement of traditional stone tool etc make interesting reading! In India itself, the introduction of rural TV programme for education of people in modern agricultre, health care etc was studied in UP state when Indiraji was Minister of Broadcasting, in 100 villages. The study revealed significant increase in knowledge and attitude of people in modern techniques and the project was cleared for large scale introdcution across the country. After govt project was ended, many behavioural scientists took up studies in change of life pattern in the villages. They came across many critical adverse changes traceable to exposure of untreated entertainment programmes given by TV apart from the educatinal inputs! Like that our adoration for the modern knowledge gained from the west, had made us adopt their other life styles as well to the detriment of society. So the demerits have been devastating as we see from the increase of family courts to deal with increasing divorce cases, the skewed development of trade and industy at the cost of other primary enterprises, policy of social divide by politicians for vote bank advantage etc! In my opinion, we had paid a heavy price for all the technological good we received from the west, by our own unwise emulation of their social perceptions and political strategies as well! have a good day! TRADITIONAL CULTURE AND MODERNIZATION R. BALASUBRAMANIAN BACKGROUND This paper focuses upon three issues. First, I want to show that the perennial elements in traditional cultures like those of India and China are  relevant even today as they play an important role in the achievement, on the one hand, of harmony between the individual and society at the social level, and, on the other hand, of harmony of spirit, mind, and body at the individual level. Second, we should not lose sight of the distinction between knowledge and information, between wisdom and knowledge, and more importantly between life and living. The perennial elements in the traditional culture have helped us to care for life, knowledge, and wisdom, which are essential for spiritual development. Third, modernization as interpreted by the West has a narrow connotation and is, therefore, a distorted concept. Through science, it brings in the colonial attitude, the imperialism of the West. It is possible for one to be modern without accepting all that is implied by modernization. Culture, which comprises philosophy and religion, art and literature, science and technology, social organization and political administration, is the mirror of the theory and practice of a people. It is originated, developed and sustained by the people over a period of time. In turn, the perennial elements which constitute its core inspire and sustain the posterity to whom it is transmitted from time to time. Traditional cultures like those of China and India are undoubtedly ancient, but not antiquated; their ideals and practices, which are relevant in any situation, help the people to meet the new challenges which surface from time to time. As a result they not only survive, but are admired, adored, and accepted by the people. There cannot be a better explanation of the way a culture is able to hold the people and sustain them than the one given by Sri Aurobindo: The culture of a people may be roughly described as the expression of a consciousness of life which formulates itself in three aspects. There is a side of thought, of ideal, of upward will and the soul’s aspiration; there is a side of creative self-expression and appreciative aesthesis, intelligence, and imagination; and there is a side of practical and outward formulation. A people’s philosophy and higher thinking give us its mind’s purest, largest, and most general formulation of its consciousness of life and its dynamic view of existence. Its religion formulates the most intense form of its upward will and the soul’s aspirations towards the fulfillment of its highest ideal and impulse. Its art, poetry, literature provide for us the creative expression and impression of its intuition, imagination, vital turn and creative  intelligence. Its society and politics provide in their forms an outward frame in which the more external life works out what it can of its inspiring ideal and of its special character and nature under the difficulties of the environment. We can see how much it has taken of the crude material of living, what it has done with it, how it has shaped as much of it as possible into some reflection of its guarding consciousness and deeper spirit. None of them express the whole spirit behind, but they derive from it their main ideas and their cultural character. Together they make up its soul, mind, and body.1 Of the various components of culture the role of philosophy and religion is significant. Philosophy and religion can never be separated though they can be distinguished. It may be that in a particular culture, philosophy is in the forefront and religion in the background. It can also be the other way with religion at the surface and philosophy in the background. The point to be noted here is that philosophy and religion interact with, and influence each other. Philosophy is made dynamic by religion, and religion is enlightened by philosophy. If it is admitted that there is the need for a unity of theory and practice, p hilosophy cannot remain merely as a view of life; it must also be a way of life. In other words, philosophy has to become religious if it is to mold, organize and regulate life. Religion is not an untouchable; its need for life can neither be ignored nor underestimated. It will be helpful to contrast the pursuit of philosophy in Europe with that in India and China. Unlike the Europe of the Enlightenment where philosophy did not touch life at all, there was a tremendous impact of philosophy on life both in India and China. In the words of Sri Aurobindo: Philosophy has been pursued in Europe with great and noble intellectual results by the highest minds, but very much as a pursuit apart from life, a thing high and splendid, but ineffective. It is remarkable that, while in India and China philosophy has seized hold on life, has had an enormous practical effect on the civilization and got into the very bones of current thought and action, it has never at all succeeded in achieving this importance in Europe. In the days of the Stoics and Epicureans it got a grip, but only among the highly cultured; at the present day, too, we have some renewed tendency of the kind. Nietzsche has had his influence, certain French thinkers also in France, the philosophies of James and Bergson have attracted some amount of public interest; but it is a mere  nothing compared with the effective power of Asiatic philosophy.2 There is no doubt that the average European who draws his guidance not from the philosophic, but from positive and practical reason, puts the philosophical treatises on the highest shelf in the library of civilization. The situation is entirely different in India. Sri Aurobindo says: The Indian mind holds . . . that the Rishi, the thinker, the seer of spiritual truth is the best guide not only of the religious and moral, but [also of] the practical life. The seer, the Rishi is the natural director of society; to the Rishis he attributes the ideals and guiding intuitions of his civilizati on. Even today he is very ready to give the name to anyone who can give a spiritual truth which helps his life or a formative idea and inspiration which influences religion, ethics, society, even politics.3 The phenomenon known as modernization is a product of the one-sided pursuit of both philosophy and science — philosophy purely as an intellectual affair without any bearing on life and science as the most effective instrument for the possession of unlimited power, eliminating the sacred. I shall take up the problem of modernization later. It may be added here that what is said about the Indian mind is equally true of the Chinese mind. Confucius, Mencius, and others are the great Rishis of China, the seers who exhibited the most uncommon insight into men and matters, into the moral and social problems of human beings. Drawing a distinction between two kinds of philosophers, systematic and edifying, Richard Rorty characterizes Wittgenstein as an edifying philosopher, like Kierkegaard, Heidegger, and others. In a brief analysis of the spirit of Western civilization which is fully manifest in the industry, architecture, and music of our time, in its fascism and socialism, Wittgenstein openly admits that he has no sympathy for the current of European civilization, that he does not understand its goals, if it has any, and that it is alien and uncongenial to him.4 He goes on to say: A culture is like a big organization which assigns each of its members a place where he can work in the spirit of the whole; and it is perfectly fair for his power to be measured by the contribution he succeeds in making to the whole enterprise.5 Wittgenstein’s brief explanation of culture requires some elucidation. He says that culture is a whole, that every individual has a place in it, that every individual has to function as a member of the whole, and that what he does is significant socially as well  as morally. The two traditional cultures, Chinese and Indian, have recognized the importance of the ideas embedded in Wittgenstein’s explanation of culture. While the Indian culture appears to be predominantly spiritual and religious, the Chinese culture seems to be basically humanistic, with a clear emphasis on the moral and social dimensions of life. It must be pointed out in this connection that the difference between these two traditional cultures is only at the surface. Since the traditional culture comprehends the total life of a person, it provides a place for the different dimensions of life — spiritual, religious, moral, and social — which can be distinguished, but not separated. The spiritual and religious dimension of life presupposes the moral and social realm ; and the moral and social sphere of life points to the religious and spiritual goals. That the two realms, ethico-social and religio-spiritual, are complementary, has been recognized by both these cultures, even though the Indian culture lays emphasis on the spiritual and religious side of man while the Chinese culture focusses on the ethical and social side of man. The motif of the two cultures is the harmony of spirit, mind, and body; and it is to achieve this harmony that they take care of both realms of life. Once again what Sri Aurobindo says in this connection is worth quoting: A true happiness in this world is the right terrestrial aim of man, and true happiness lies in the finding and maintenance of a natural harmony of spirit, mind, and body. A culture is to be valued to the extent to which it has discovered the right key of this harmony and organized its expressive motives and movements. And a civilization must be judged by the manner in which all its principles, ideas, forms, ways of living work to bring that harmony out, manage its rhythmic play, and secure its continuance or the development of its motives.6 There is need to harmonize the eternal and the temporal, for the spirit works through mind and body, which belong to the temporal; and this is what every great culture has aimed at. There are four components in the traditional culture associated with India and China. They are: (1) the primal Spirit which is the source and support of the universe may be viewed both as transcendent to, and as immanent in, the universe; (2) this Spirit which is immanent in all human beings can be realized by every human being; (3) it lays down a discipline which is both moral and spiritual for realizing the Spirit; and (4) it has provided an organization of the  individual and collective life not only for the sake of the harmony between the individual and society, but also for the sake of the harmony of spirit, mind, and body. Each one of these components needs some explanation in the context of these two cultures. INDIAN CULTURE Though Indian culture as it is today is composite in character, comprising Hindu, Jaina, Buddha, Islamic, and Christian elements, it can be characterized as Vedic culture since not only Hinduism, which is predominant, but also Jainism and Buddhism, which originated in protest against Vedic ritualism, have been influenced by the Vedas, the basic and oldest scriptural text in the world. Islam and Christianity entered the Indian soil consequent on the invasion of India by the foreigners — by the Moghuls in the former case, and by the English, French, and Portuguese in the latter case. Though they try to retain their identity, the followers of these two religious traditions have been influenced by the Vedic culture. Kabir (1398-1518 AD), for example, who is a greatly respected personality in the religious history of India, is a product of both Hinduism and Islam. In recent times, Indian Christians talk about and practice inculturization, which is a new and growing phenomenon. The predominant Hindu culture which has a long and continuous history is the Vedic culture; and the Vedic culture, which has its beginning round about 2500 BC, may be characterized as primal culture, since it traces everything in the universe to the primal Spirit, which is variously called Brahman, Ä€tman, Being, and so on. Spirit or Being is the primal reality. It is that from which all beings arise; being supported by it, they exist; and all of them move towards it as their destination. In the language of T.S. Eliot, the beginning is the end. The Upanisad says: That, verily, from which these beings are born, that by which, when born, they live, that into which, when departing, they enter. That, seek to know. That is Brahman.7 Spirit or Brahman is primal in the sense that it is foundational. It is the sole reality; it is one and non-dual; and there is nothing else beside it. It is spoken of as the First Cause, Unmoved Mover, of the entire manifest universe. With a view to bring o ut the independent nature of the primal Spirit on which the manifest universe is dependent, it is referred to as the Ground. That which is independent is real; what is dependent is an appearance. The ground-grounded  relation brings out the reality of Spirit and the appearance of the universe. Ordinarily we distinguish the material cause from the efficient cause; the one is different from the other. The wood from which a table is made is the material cause; and the carpenter who works on the wood and makes a table according to a certain design is the efficient cause. The carpenter is different from the wood. What makes the primal Spirit unique is that it is both the material and efficient cause of the universe, because it alone existed in the beginning and nothing else beside it. Like wood, it is the material cause of the world; and like a carpenter, it is the efficient cause of the world. So, the Vedic culture traces all beings, living as well as non-living, to one source, viz. Spirit or Being. It may be pointed out here that in recent times quantum physics attempts to trace everything in the manifest universe to one source which is non-material or spiritual. Einstein declared: Everyone who is seriously involved in the pursuit of science becomes convinced that a spirit is manifest in the Laws of the Universe — a Spirit vastly superior to that of man, and one in the face of which we, with our modest powers, must feel humble.8 That Spirit or Brahman is the source, support, and end of everything in the universe, is the major premise of the Vedic culture. Derived from the major premise are two minor premises, one relating to living beings called jÄ «va and the other, to non-living beings called jagat. Since Spirit or Brahman is immanent in jÄ «va and jagat, neither jÄ «va nor jagat is isolated from the primal Spirit. It means that all living beings, whatever the y may be — humans, animals, birds, reptiles, and so on — are spiritual or divine. Non-living beings which are material constitute the physical universe. They are the products of the five elements — ether, air, fire, water and earth — which are material. The divine principle is present not only in living beings, but also in non-living beings, and so they are also divine. Characterizing Brahman as the indwelling Spirit (antaryÄ min), the BrhadÄ nrayaka Upanisad says that Brahman is present in all beings — the sun, the moon, and the stars, the elements which constitute the physical universe, and the organs of the jÄ «vas. Just as our body does not know the Spirit inside it, even so the beings, whatever they may be, do not know Brahman, the indwelling Spirit in them. The following text is relevant here: He [Brahman or Spirit] who dwells in all beings, yet is within all beings, whom no beings know, whose body is  all beings, who controls all beings from within, he is your Self, the inner controller, the immortal.9 That which dwells in material objects and controls them also dwells in all living beings and contr ols them. Just as all living beings are essentially divine, even so the entire physical universe is essentially divine. Whatever may be the differences among the species and within the individual members of a species, all are essentially one, because one and the same divine Spirit is present in all of them. The message conveyed by these two minor premises of the traditional culture deserves careful consideration. First of all, if the land and the water and the sky of the physical universe are divine, then we should take care of them in the same way as we take care of our body. The claim that human beings are rational, that they are superior to the physical world, and that they are, in the words of Descartes, the masters and possessors of nature resulted in the unscrupulous, cruel, and destructive despoliation of nature in the name of the quest for knowledge, scientific development, and technological progress. It is not nature that is red in tooth and claw, but the human being who is unabashedl y selfish and blatantly aggressive and makes nature bleed and scorch. Fortunately for us, there is a global awakening to the significance of the earth and the water and the sky as sources of sustenance and nourishment. Secondly, the application of this principle of the oneness to the human realm is of great consequence. The understanding that all human beings are essentially one and that differences of color and caste, of gender and race, of sharpness and dullness of mind, and so on are due to the mind-sense-body adjunct by which the Spirit is enclosed will help us to tackle the universally rampant problem of discrimination of all kinds — social, religious, economic, and political. VedÄ ntic philosophy, which is an important component of culture, tells us what a human being is, does, and should do in order to achieve the harmony of spirit, mind, and body. A human being (jÄ «va) is a complex entity consisting of Spirit and matter. The term used in VedÄ nta for Spirit is the Self or Ä€tman. Matter which is totally different from the Self i s referred to as not-Self, as other-than-the-Self. According to VedÄ nta, the not-Self, which is the material outfit of the human being, is made up of the mind, the senses, and the body. The Self in the human being requires a physical medium for its involvement in the day-to-day life as the subject of knowledge, the  agent of action, and the enjoyer of the consequences of action. The mind and the senses are the cognitive instruments. With the help of the mind, the five senses give us knowledge of the things of the external world. The work of the mind does not stop with the cognitive support it gives to the senses. As the internal organ (antahkaraa), the mind generates the knowledge of the subjective states such as pleasure and pain. It also does something more, which is very important from the moral and spiritual perspectives. It gives us knowledge of the right and the wrong, dharma and adharma as they are called. When chastened by the moral and spiritual discipline, it is the mind which helps us to realize the primal Spirit or Brahman. So the work of the mind is manifold. The mind is the most marvelous instrument that a human being possesses. The emergence of the mind has not only accelerated the evolutionary process in its upward movement, but also has given enormous powers to the human being, making him/her the crown of creation, unique among all living beings. In the course of his commentary on the scriptural account of the creation of the world, Sankara raises the question about the preeminence of the human being among all creatures and answers it by saying that the human being is preeminent because he alone is qualified for knowledge and the performance of prescribed duties (jnÄ na-karma-adhikÄ rah).10 Why is it that he alone has this competence? Sankara justifies the supremacy of the human on three grounds. First, he has the ability for acquiring knowledge not only of the things of the world, but also of the supreme Being, the primal reality. This is because he is equipped with the mind which, being inspired by the Self or Spirit in him is capable of comprehending everything including the highest reality. Secondly, he has the distinctive quality of desiring certain ends as a result of discrimination, deliberation, and choice. Thirdly, when he has consciously chosen an end, he is earnest about it, finds the right means for achieving the end, and persists in it till he reaches the goal. A scriptural text which is quoted by Sankara in this connection says: In man alone is the Self most manifest for he is the best endowed with knowledge. He speaks what he knows; he sees what he knows; he knows what will happen tomorrow; he knows the higher and the lower worlds; he aspires to achieve immortality through perishable things. He is thus endowed (with discrimination) while other beings have consc iousness of hunger and thirst only.11 According to  VedÄ nta, the Self in the human being is eternal, whereas his material outfit, the mind-sense-body complex, is temporal. The birth and death of a human being are connected with, and because of, the body. They are illicitly transferred to the Self with the result that we think of it as perishable and finite. The human being is caught in the cycle of birth and death because of ignorance (avidyÄ ) whose beginning is not known. The empirical journey of the Self through its association with the material adjunct is due to avidyÄ . It is avidyÄ  that pulls down the trans-empirical Self into the empirical realm, superimposes on it, which is non-relational, a relation with matter, and is thus responsible for the fall of the Self. What is above categorization is now categorized and made an object of knowledge; what transcends relation is now explained through the logic of relation; and what is beyond the scope of language is now brought within the grammar of language. Thus, just as a tree and a table are known through perception and other means of knowledge, even so Brahman or the Self, we claim, is known through the scriptural text called Sruti. The trans-relational reality is viewed as characterized by omniscience and other qualities and also as the cause of the world. What is trans-linguistic is now spoken of as real, knowledge, infinite, and so on. In other words, we employ the categories of substance and attribute, cause and effect, whole and parts for the purpose of understanding the highest reality. It will be of interest in this connection to refer to the views of two influential thinkers from the West — one belonging to the pre-sixth century and the other our own contemporary. Pseudo-Dionysius, who occupies an important place in the history of Western spirituality, observes: [The supreme reality] is neither perceived nor is it perceptible. It suffers neither disorder nor disturbance and is overwhelmed by no earthly passion. . . . It endures no deprivation of light. It passes through no change, decay, division, loss, no ebb and flow, nothing of which the senses may be aware. None of all this can either be identified with it nor attributed to it.12 Again, he says: It falls neither within the predicate of non-being nor of being. Existing beings do not know it as it actually is and it does not know them as they are. There is no speaking of it, nor name, nor knowledge of it. Darkness and light, error and truth — it is none of these. It is beyond assertion and  denial. We make assertions and denials of what is next to it, but never of it, for it is both beyond every assertion, being the perfect and unique cause of all things, and, by virtue of its preeminently simple and absolute nature, free of every limitation, beyond every limitation; it is also beyond every denial.13 Pseudo-Dionysius conveys in the most unambiguous terms the VedÄ ntic conception of Brahman or the Self. Instead of terms such as Brahman or the Self used by the VedÄ ntin, Wittgenstein uses terms such as the metaphysical subject, the I, the philosophical ‘I’ and contrasts it with the body. The human body, he says, is a part of the world among other parts , but the Self or the philosophical I is not a part of the world; it is outside the space-time-cause world. In the words of Wittgenstein: The subject does not belong to the world, but is a border of the world.14 The philosophical I is not the human being, not the human body, or the human soul of which psychology treats, but the metaphysical subject, the border — not a part — of the world.15 What is obvious from the foregoing account is that we have to make a distinction between two concepts, Brahman-in-itself and Brahman-in-relation-to-the-world, for the purpose of analysis. The latter concept is meaningful only on the presupposition of the fall of Brahman or the Self. When did this fall take place? No one knows, and no one can answer. Once there is the fall, the empirical journey of the Self goes on in different forms, conditioned by the space-time-cause framework. However, the promise of VedÄ nta is that the empirical journey of the lÄ «va can be put an end to, that the vicious cycle of birth and death can be broken by destroying avidyÄ  through knowledge of oneâ€℠¢s Self. That is why there is the scriptural instruction of Know thy Self. Not only does scripture say that the Self should be realized or seen, but it also suggests the means for realizing it. It will be difficult to understand the full significance of the distinction between Brahman-in-itself and Brahman-in-relation-to-the-world without a reference to the principle of standpoints which is enshrined in Indian culture. There are two sets of features, perennial and temporal, in Indian culture which contribute to its continuity as well as its change. While the basic doctrines constitute its perennial dimension, religious practices covering a wide range are temporal and transitory. Decadence sets in when the temporal and transitory features gain importance almost to the point of ignoring or sidetracking the  perennial features. Historical, social, and political changes call for modification, sometimes radical, sometimes minor, in the religious practices and social norms of the people, while the basic doctrinal side remains intact. Continuity of the essentials amidst the changing flow of life helps to preserve the cultural tradition. The essential structure which has endured through the vicissitudes of time contains the basic doctrines as stated in the major premise and the two minor premises to which reference was made earlier. The three basic doctrines are: primal Being or Spirit is the source, support, and end of everything, sentient as well as non-sentient; all living beings are divine; also, the physical universe which has originated from the primal Spirit is spiritual. The monistic vision, which is pervasive in the Vedic corpus, is a notable feature of Indian culture. The doctrine of levels or standpoints skillfully adopted by Indian culture helps to reconcile monism and polytheism as well as monism and pluralism. Though each pair contains two extremes in the religio-philosophical thinking, they have been accommodated as different standpoints at different levels. They are irreconcilable only when they are placed together at the same level. For example, one of the oft-quoted hymns of the Rg-veda provides a clue for reconciling the problem of one Godhead and many gods and goddesses. It says: What is but one, wise people call by different names — as Agni, Yama, MÄ tarisvan.16 Reference to gods, such as, Agni and Yama may be replaced by the well known gods of the Hindu pantheon such as Siva, Visnu, Sakti, and so on. Sankara explains the distinction between the supreme Godhead and its various forms such as Siva, Visnu, and so on, as the distinction between the unconditioned reality, what we referred to as Brahman-in-itself, and its conditioned forms such as Siva and Visnu, all of which can be brought under Brahman-in-relation-to-the-world. _iva, Viu, and other gods are conditioned beings endowed with a name and a form and other qualities, whereas the One is unconditioned, devoid of name and form, specifications and qualities and is, therefore, trans-empirical, trans-relational, and trans-linguistic. This mode of drawing the distinction between the supreme Godhead and its many forms for the purpose of worship and other religious practices of the devotees, which is unheard of in other religious traditions of other cultures, is of great consequence in the religious practice of the people.  Since it is the one reality that is worshipped in many forms such as Agni, Siva, and so on, one who worships Agni or Siva, should not quarrel with one who worships Yama or Visnu, because Agni, Yama, Siva, and Visnu are the conditioned aspects of the same reality. This significant idea of the Rg-Vedic hymn was accepted, fully elaborated, and further deepened by the Upanisads. It provides a theoretical framework for religious harmony, which is one of the characteristic features of primal culture and which has received special emphasis right from the beginning till this day. What makes primal culture valid for all times and in all places is its inclusiveness. It includes everything by providing a place for it in the whole. Religious, social, economic, scientific, and political activities are necessary and meaningful; but they must be made subservient to, and must be viewed and judged in the context of the spiritual goal of life. A culture which is mainly concerned with the bare economic necessities of life, social institutions, and political organization will be neither enduring nor elevating; it may look energetic and enterprising, but it is not worth the name, if it is not geared up to the spiritual side of life. Once again, what Sri Aurobindo says is worth quoting here: A mere intellectual, ethical, and aesthetic culture does not go back to the inmost truth of the spirit; it is still an ignorance, an incomplete, outward, and superficial knowledge. To have made the discovery of our deepest being and hidden spiritual nature is the first necessity and to have erected the living of an inmost spiritual life into the aim of existence is the characteristic sign of a spiritual culture. 17 The VedÄ nta philosophy solves the problem of monism versus pluralism on the basis of the distinction between two levels or standpoints called pÄ ramÄ rthika and vyÄ vahÄ rika, or absolute and relative respectively. The Upanisads make use of this distinction in the explanation of the epistemological, metaphysical, axiological, and soteriological problems. What is true at one level may not be so at another level. A dream-lion which is accepted as real in dream experience loses its reality at the waking level. What is accepted as a value at one time may turn out to be a disvalue at another time. The pluralistic universe which is accepted as real may cease to exist in the state of liberation following the spiritual ascent. The pÄ ramÄ rthika or absolute standpoint is higher, whereas the vyÄ vahÄ rika or the relative standpoint is lower. It must be borne in mind that the  higher standpoint which transcends the lower does not invalidate it. One who has moved from th e relative to the absolute standpoint knows the truth of the former; but one who is tied to the relative standpoint cannot understand the truth of the absolute standpoint. Consider the case of two persons who attempt to climb up a mountain in order to reach the highest peak. While one of them reaches the top, the other, due to some disability, is not able to proceed beyond the foothill. The person who has reached the summit knows what kind of experience is available to one at the foothill; but one who is at the foothill does not understand the kind of experience one has at the top. We have to apply this logic to the different kinds of experience without subverting the pÄ ramÄ rthika-vyÄ vahÄ rika hierarchy. The Upanisads describe the two levels as signifying higher wisdom and lower knowledge. Experience of plurality is quite common; it is quite natural; we have it in our daily life. No special effort or discipline is required for such an experience. But experience of oneness is uncommon. One does not get it without special effort or appropriate discipline. The transition is from the common to the uncommon. A text of the BrhadÄ rayaka Upanisad describes the two levels of experience as follows: For, where there is duality as it were, there one sees the other, one smells the other, one knows the other. . . . But, where everything has become just one’s own self, by what and whom should one smell, by what and whom should one know?18 Without disregarding the pragmatic value of day-to-day empirical knowledge, primal culture emphasizes the importance of higher wisdom. It will be of interest to quote Wittgenstein in this connection. He says: In religion every level of devoutness must have its appropriate form of expression which has no sense at a lower level. This doctrine, which means something at a higher level, is null and void for someone who is still at the lower level; he can only understand it wrongly and so these words are not valid for such a person. For instance, at my level the Pauline doctrine of predestination is ugly, nonsense, irreligiousness. Hence it is not suitable for me, since the only use I could make of the picture I am offered would be a wrong one. If it is a good and godly picture, then it is so for someone at a quite different level, who must use it in his life in a way completely different from anything that would be possible for me.19 The teaching of the VedÄ nta philosophy is positive. According to it, life in this world is meaningful  and purposive — meaningful for the reason that it serves as the training ground for one’s spiritual uplifting through the proper use of the objects of the world by the mind-sense-body equipment of which one is in possession, and purposive as one has to achieve freedom or liberation by overcoming the existential predicament. Freedom or liberation which is projected as the goal must be understood in the spiritual sense. It is true that human life is made difficult by economic constraints, political oppression, social hierarchy, and religious discrimination; and a situation of this kind points to, and calls for, freedom of different kinds so that a person can exist and function as a moral agent enjoying economic, political, social and religious freedom. However, the goal of life remains unfulfilled in spite of these different kinds of freedom. Though they are necessary, they are not sufficient. The highest freedom which is eternal and totally satisfying is spiritual freedom, which is called moksa in Indian culture. A socio-political system may ensure political freedom, social justice, economic satisfaction, and unrestricted religious practice; but still there is no guarantee of harmony of spirit, mind, and body which one can achieve only through the teaching of philosophy and religion. The socio-political machinery cannot be a substitute for religion and philosophy, though it can and should maintain a system of rights and obligations in which alone a human being can lead a moral life as formulated in religion and can pursue the goal of liberation as projected by philosophy. Sri Aurobindo says: The whole aim of a great culture is to lift man up to something which at first he is not, to lead him to knowledge though he starts from an unfathomable ignorance, to teach him to live by reason, though actually he lives much more by his unreason, by the law of good and unity, though he is now full of evil and discord, by a law of beauty and harmony, though his actual life is a repulsive muddle of ugliness and jarring barbarisms, by some law of his spirit, though at present he is egoistic, material, unspiritual, engrossed by the needs and desires of his physical being. If a civilization has not any of these aims, it can hardly at all be said to have a culture and certainly in no sense a great and noble culture. But the last of these aims, as conceived by ancient India, is the highest of all because it includes and surpasses all the others. To have made this attempt is to have ennobled the life of the race; to have failed in it is better than if it had never at all   been attempted; to have achieved even a partial success is a great contribution to the future possibilities of the human being.20 Excepting the CÄ rvÄ ka, which advocates a thoroughgoing materialism, all other philosophical systems in India accept the ideal of moksa. The Indian mind, right from the beginning, has accepted a hierarchy of values, ranging from the bodily and economic values at the bottom to the spiritual values of which liberation is at the top. The human being leads his life at two levels — organic and hyper-organic. Bodily and economic values which he pursues belong to the organic level. In so far as the pursuit of the organic values is concerned — values which are necessary for life preservation — his life and activities are in no way different from those of animals; at this level, hunger and sleep, shelter and sex are common to man and animals. Endowed as he is not only with the body, but also with the mind, he also lives at another level, pursuing higher values such as truth, beauty, goodness. The life-activity of man which is fully reflective of his cognition, desire, deliberation, and choice cannot stop short of the highest value called moksa. It is not necessary here to discuss the broad scheme of values accepted in the Indian tradition. Suffice it to say that, though artha and kÄ ma, which emphasize the importance of the material and hedonistic side of life, have been accommodated in the scheme of values, the moral and spiritual side of life has received special attention in Indian culture. That is why it has accepted two higher values, dharma and moksa, the former functioning as a moral guide, and also as a regulative principle of artha and kÄ ma pursued in our secular life, for the realization of the latter. All the philosophical systems, Vedic as well as non-Vedic, hold the view that moksa as the highest value is both ultimate and all-satisfying — ultimate since there is nothing else to which it can be the means, and all-satisfying since it comprehends all the higher values. Sankara says that one gets the feeling of the fulfillment of all values when one attains moksa.21 There are three questions that we have to consider in connection with the ultimate value. The first one is whether it can be realized at all. There is the view that the ultimate value is only an ideal to inspire and regulate our conduct and that it can never be attained. We can regulate our life so as to come nearer to it from time to time, from stage to stage; but we can never reach it. Suc h a view is untenable. Also, it goes against the spirit of Indian  culture. Realization of one’s true nature is liberation. We have already pointed out that the human being is a complex entity consisting of Spirit and matter. Spirit by its very nature is ever free and never bound. But it appears to be bound because of the material adjunct with which it is associated in the empirical life. Overwhelmed by ignorance, the human being does not realize that he is essentially Spirit and therefore free. When he attains the right knowledge and knows his real nature, he is no more under the limitation or bondage of the psycho-physical material outfit, because ignorance which conceals his real nature is removed by knowledge. It means that the ideal of moksa has a basis in the very constitution of the human being; also, the human being, not being satisfied with the material achievements, what the Upanisad calls preyas, longs for spiritual freedom, which is called Sreyas. The Upanisad says: Both the good and the pleasant approach a man. The wise man, pondering over them, discriminates. The wise chooses the good in preference to the pleasant. The simple-minded, for the sake of worldly well-being, prefers the pleasant.22 One cannot have both Sreyas and preyas. The pursuit of the former requires the renunciation of the latter. Spiritual illumination follows purgation. Speaking about the importance of the ideal and its close relation to human nature, Hiriyanna observes: Ideals are rooted in needs inherent in human nature. It is their reality that constitutes their true charm. Take this charm from them, and they reduce themselves but to pleasant fantasy. The reality of such a value may not be vouched for by common reasoning. But we should remember that neither is there any adequate proof for denying it. Not to admit the ideal would therefore be to be dogmatic in the sense that we deny it without adequate proof for the denial.23 The second question is wheth er the ideal of moksa can be realized by all. Here also the great philosophical traditions, Hinduism, Buddhism, and Jainism, are unanimous in their affirmative answer. There is nothing in human nature which either disqualifies or incapacitates him from attaining this ideal. Whatever may be the differences among human beings at the bodily, vital, and mental levels, everyone has the right and duty to aspire for the highest value by virtue of what he/she is. As every human being is endowed with the mind, the most precious and unequalled instrument through which one can look before and after, know the things given to him, and choose from them after  discrimination and deliberation, he is not in any way incapacitated from pursuing the ultimate value. Indian culture looks down on the doctrine of the chosen few. Since ignorance is the obstacle that stands in the way of realizing one’s divine nature, realizing one’s Spirit, which is liberation, it can be removed by knowledge which anyone can acquire through moral and spi ritual discipline. The philosophy of VedÄ nta, according to which every human being is divine, is opposed to the theory of privilege — of birth, intellect, spirituality, etc. It is anti-hierarchical. In everyone there is a sleeping Buddha, a hidden Brahman, to which everyone can have access. That the doors to the spiritual realm do not remain closed to anyone is conveyed in a forthright manner by Sri Aurobindo: A wider spiritual culture must recognize that the Spirit is not only the highest and inmost thing, but all is manifestation and creation of the Spirit. It must have a wider outlook, a more embracing range of applicability and, even, a more aspiring and ambitious aim of its endeavor. Its aim must be not only to raise to inaccessible heights the few elect, but to draw all men and all life and the whole human being upward, to spiritualize life and in the end to divinize human nature. Not only must it be able to lay hold on his deepest individual being, but to inspire, too, his communal existence. It must turn, by a spiritual change, all the members of his ignorance into members of the knowledge; it must transmute all the instruments of the human into instruments of a divine living. The total movement of Indian spirituality is towards this aim. 24 The third question, whether the ultimate value can be realized here in this life or only hereafter, is answered in two different ways. Some philosophical systems maintain that the proper preparation that a person undertakes for achieving this end will help him to realize it only after death, whereas some other systems hold the view that it can be realized in this life itself, if one follows the prescribed moral and spiritual discipline. The former view is called the eschatological conception of moksa while the latter is known as lÄ «van-mukti. LÄ «van-mukti means liberation-in-life. The person who has attained enlightenment or wisdom is free even while he is in the embodied condition. It is not necessary to discuss these two views of moksa in detail. It may be pointed out here that the view that it is possible to overcome bondage and attain liberation here and now deepens the significance of the present life. A  lÄ «van-mukta does not run away from society. He lives in societ y for the benefit of others; when he is engaged in activities, he has no sense of I and mine; his activities, that is to say, are impersonal. Also, he imparts spiritual instruction to others, for, having realized the truth, he alone is competent to do this. The life of a lÄ «van-mukta, as portrayed in the Hindu tradition, is comparable to that of a Bodhi-sattva as explained in the MahÄ yÄ na tradition. The ideal of life goes beyond self-perfection; it also includes work for the universal good. According to the Indian tradition, knowledge is different from information, and wisdom is different from knowledge. We may say that information, knowledge, and wisdom constitute a hierarchy. To know a thing is to know it in a determinate way, as such-and-such — as a substance possessing qualities, as a whole consisting of parts, as the cause or effect of something, and so on. Every object has two kinds of relations, internal and external. A lump of clay, for example, is internally related to its color, its parts of which it is made. It is also externally related to the ground on which it is placed, its immediate surroundings, and so on. No object remains isolated from other things; on the contrary, it has a network of relations with other things in such a way that it is what it is because of other things. When the poet says that, to know a flower seen in a crannied wall, one must know the plant, root and all, and also the wall, its location, and so on, he draws our attention to the fact that every object is an integral part of the cosmic system and that, to get an insight into the nature of a thing, one must know the whole of which it is an integral part. Bits of information do not constitute knowledge. Piecemeal information about the roots, the trunk, and the branches of a tree cannot be viewed as the knowledge of a tree. Just as knowledge is different from information, even so wisdom is different from knowledge. Though knowledge is superior to information, it cannot be a substitute for wisdom. The Vedic tradition draws a distinction between two kinds of knowledge, higher (parÄ ) and lower (aparÄ ).

Bad news or refusal letter Essay Example for Free

Bad news or refusal letter Essay On behalf of BD Small Appliances, I would like to thank you for purchasing the Moulinex Soft Crunch Toaster Oven last April 3, 2007. At BD Small appliances, we value customer satisfaction over anything else. We also take pride in providing quality assurance certified appliances to all out clients and do our best to offer the best after sales service in the market today through our optional extended warranty offer. Under the extended warranty offer, any appliance bought from our store carries an extended 2-year warranty on parts for factory defective appliances as well as free repair and service covering the first year of purchase. The extended warranty also comes with an option to replace the defective unit upon the request of the client. No questions asked. Unfortunately, your purchase is only covered by the regular warranty of the toaster that is good for only one year and covers only factory defects. The problem with your toaster stems from client misuse. Our company technician found a substance similar to melted butter and an unidentifiable sticky substance covering the heating coils. This is what caused the toaster to break down. I also regret to inform you that because the defect of the toaster is does not stem from the factory production, the only option we can offer you is a repair of the item. The cost of the repair will be $47. 00, while a new toaster will cost $50. 00. As I explained above, the toaster is not covered by the extended warranty that would have allowed us to replace the toaster free of charge instead of repairing it. This is why we cannot accommodate your request for a brand new Moulinex Soft Crunch Toaster. I also regret to inform you that our return and refund policy only covers items purchased within 7 days. Refunds are also only done in the event of a factory defect. We would therefore like you to consider the 2 other options available to you, that is you may pay for the repair of the item or purchase a new one. Feel free to contact me at my direct number indicated at the end of this letter once you have made your decision or if you need further clarifications regarding this letter. I will be happy to confer with you at your convenience. Our company wishes we could do more for you to make up for the lost appliance so please accept the discount coupon worth $5. 00 attached to this letter to help towards the purchase or repair of the your item. This has been a very difficult decision for our company to arrive at. I would have liked to bend company policy for you and give you a new toaster if it were possible for me to do so. I hope that this incident will not become a deterrent that will stop you from making future purchases at BD Small Appliances. Sincerely, Nicole Bridgford Customer Service Representative Contact Number: 551-429876 (Office Hours Only).

The Importance, Benefits and Issues of Budgeting

The Importance, Benefits and Issues of Budgeting Introduction This report is aimed to evaluate the importance of budgeting, analysis the benefits and problems that brought by budgeting and also discusses the behavioral aspects of budgeting. A budget is a comprehensive, formal, coordinated, detailed, quantitative plan that estimates the probable expenditures for acquiring and using financial and other resource for an organization over a specific time period (Margaret, George, 2011). Budgeting describes the overall process from preparing budget, using budgets during the business operation, and later performance evaluation. It provides us the valuable tools for planning and control of finances and affects nearly every type of organization-from governments and large corporations to small businesses-as well as families and individuals. A small business generally engages in budgeting to determine the most efficient and effective strategies for making money and expanding its asset base. Budgeting can help a company use its limited financial and human resources in a manner which best exploit existing business opportunities such production expansion and acquisition that might otherwise miss. A good and through understanding of how budgeting works is a must for ambitious business executive if he or she wants to run the business with flying colors. What is more, budgeting give access to business owners who intend to assess the managers performance during a specific time assigned. It is of great importance because the managers compensation is quite often tied with his or her performance during the time in charge. There are different kinds of budgets fall into various categories. The financial budget (Genrad, et al., 2002) includes the capital expenditure budget, which presents a companys plans for financing its operating and capital investment activities. The capital expenditure budget relates to purchases of plant, property, or equipment with a useful life of more than one year. On the other hand, the cash budget, the budgeted balance sheet, and the budgeted statement of cash flows deal with activities expected to end within the 12-month budget period. Last but not the least, companies sales departments are often responsible of making sales budget based mainly on their products selling experience last year and future economic conditions. The budget is developed within the framework of a sales forecast that shows potential sales for the industry and the companys expected sales. Benefits of Budgets With careful planning and good execution, a company can reap the benefits of having budgets in many ways, including: Communication of corporate goals Modern corporations consist of departments of different important functions. It is quite hard for the chief executive officer to convey the corporate goals to each employee very well. But on the other hand, in order for corporation to reach its best performance, it is indispensable for employees in different positions within a corporation to understand the corporate goals. The process of preparing budgets actually constructively bridges this communication gap because it engages everyone from managers to front-line staff. Quite often in practice, an CEO will hold a budgets discussion meeting that managers of various departments will come and discuss the companys whole budgets and make adjustments according to next years goal. In this way, budgeting comes a communication tool because the different departments get the chance to take part in future planning and discuss the priorities for where the money and resources should be most suitably spent and allocated. More importantly, the act of making estimates about future economic conditions and about the companys ability to respond to them, forces managers to synthesize the external economic environment with their internal goals and objectives. This whole communication process is extremely crucial given the consideration of the complexity of business in recent years. Warning of potential problems Keeping budgets and constantly comparing it with the running of the real operating acts as an early warning system of potential problems which the management people in charge can make changes before things get out of control which make the company suffer greatly in terms of money and resources. In this way, when a flag is raised, managers in charge can revise their immediate plans such as to change a product mix, revamp an advertising campaign, or borrow money to cover cash shortfalls. Coordination of different segments Having the different departments within the corporation to create budgeting together is the key to resolving the differences and conflicts between various departments when involves in money and resources handling. Often in practice, the chief executive officer asks departments of various functions to make their own department budgets first according to each departments needs and its specific goal next year. Throughout this process, each department correlates each segments goals with corporate objectives. Preparation of a budget assumes the inclusion and coordination of the activities of the various segments within a business. The budgeting process demonstrates to managers the inter-connectedness of their activities and offers them directions to follow. Evaluation of actual performance The budget provides definite objectives for evaluating performance at each level of responsibility assigned (Jan, et al., 2008). Managers in charge are able to have access to do quick and easy performance evaluations with previous established criteria. With the economic conditions rapidly changing, managers may increase activities in one area where results are well beyond their exceptions. In situation like this, budgeting maximizes the objectivity to a great extent and offers a helpful hand for managers in making sound judgments with some indicators to compare. In other situations, managers may need to refer some measurement to reorganize activities whose outcomes demonstrate a consistent pattern of inefficiency, so that they can make timely adjustments to minimize the loss that otherwise might incur. Problems of Budgets As one of the most important steps in running a successful business, there is also some problems that involves with the budgets, including: Overstating projections Companies with strong ambitious of achieving success usually tend to think that their business will do a huge amount of business in a short amount of time which sometimes could be not very realistic in practice. So in this case, they often inflate the budgeted sales figure with possibly wrong sales forecasts. The overstating sales projections resulted from over optimistic future sales predictions most of the time will lead to other financial budgets such as cash flow budget, income statement budget, and balance sheet budget not reflecting the reality. Lack of fairness in funds allocation When asked to their own budget, different departments often have a tendency to ask more than they need to provide buffer in case unforeseen things that might happen in the future, so that they will not be under budget. This tendency prevent the funds to be allocated to the companys best interest and distorts the real needs and makes the next year funds allocation somehow lack of the fairness it should have, especially for corporations which is at the growing stage when the funds is extremely precious and limited. What is worse, when it comes to the using the budgets, the majority of departments will tend to squeeze the use of the budget at the beginning of the period to save for the later use, while try everything they can to use up the rest of the budget by the end of the period. This lack of consistency in usage actually further wastes the companys resources and money, which is likely lead to inconsistency of the goods and services that the company provides. Lack of operation flexibility While sticking to the budgets provides a roadmap for the running of operation, it can hinder creativity and flexibility of the companys development (Eugene, Michael, 2010). This situation arise often enough the managers cautiously and strictly enforce the operation in accordance with the budgets and give up some opportunity that might open doors to developing innovative products and exploring new markets. This is particularly true for those giant corporations where the managers are more willing to play it safe than taste a new flavor and usually lead them to only look at an annual plan therefore may fail to take a longer term view into account. Behavioral aspects of Budgeting Budgetary control relies greatly on the individuals of a corporation. The human aspect in the budgetary system can be very complicated since the budgetary process involves relationships between different people within the corporation which includes the chief executive officer, managers and staff. Some times budgets affect peoples behaviors and vice versa. Thus the behavioral aspects of budgeting are of vital significance and consist of many different areas that high attention must be paid. First and foremost, we need to know the Factors affecting behavior of budgeting, including: Budgets perceived by employees as being too difficult In situations that lack full participation of all levels in preparing for the budgets, the employees will perceive the budgets as being too difficult to follow. In addition, the punishment that comes along from failing to meet what this budgeted has a tendency to encourage staffs attempts to beat the system. This greatly affects the employees enthusiasm for the job and can knock down their creativity and initiative which might lead to financial and nonfinancial loss for the corporation. In order to deal with this kind of situation, the managers in charge should maintain supportive and cooperative relationships with staff of all levels since it can leads to increase productivity and satisfaction which in turn can raise the working morale of staff. What is more, managers should try their best to make communication open without obstruction, which is extremely critical because the good communication in budgeting can act as a good delivery of corporate goals. Targets that do not provide any challenge In sharp contrast to the previous situation discussed just now, non-scientific and not reasonable budgeting could also result in having targets that do not provide any challenge which leads to no breakthroughs and developments. This happens more often than not when managers only emphasize on the financial goals which is quite detrimental to the realization of important non-financial goals. In order to fix this problem, managers should use the historical data as an important reference and try their best to gain a better understanding of the directions that the future economic conditions. Moreover, it is also of crucial importance for managers to identify the employees ability objectively and truly engage the staff in participation genuinely. Due to a tendency for individuals to become ego involved in decisions which they have contributed, only in this way, can the budgeted goal be set in a way that reflect the real conditions and performs guidance. Insufficient flexibility There are times when strong-minded managers strictly hold on to budgets and overlook the real actual operation performance. Confronted with this kind of situation, what a company should do is to adopt variance analysis in practice. It is encouraged for businesses regularly conduct variance analysis because this allows them to notice if financial plans are inaccurate and therefore make timely adjustments. On the other hand, if businesses fail to analyse variances on a regular basis they will not be aware of their financial performance compared to what is budgeted. Favorable variance is when revenues are greater than budgeted or costs are less than budgeted. In contrary, adverse variance is when revenues are less than budgeted or costs are greater than budgeted. By calculating variances through looking at costs and revenues, managers can make wise remedies to cope with the situation and keep the company running on the right track. Conclusion Budgeting is a very crucial process that can bring numerous benefits to the companies if be used wisely and correctly. These benefits includes: Communication of corporate goals, Warning of potential problems, Coordination of different segments, and Evaluation of actual performance. All of them will increase the managements ability to more efficiently and effectively deploy resources, and to introduce modifications to the plan in a timely manner. However, there are also problems of that might incur when the budgeting is not proper done. These problems includes: Overstating projections, Lack of fairness in funds allocation, and Lack of operation flexibility. In order to truly embrace the benefits of budgeting, managers really should study the behavioral aspects of budgeting.