British American Tobacco

EXECUTIVE SUMMARY Any organization regardless of the fact of its size, age needs to run smoothly and achieve the goals and objectives which it has set forth. And thus the organization needs to manage Human Resource Management effectively and efficiently. For it develops and implements its own Human Resource Management concepts. British American Tobacco Bangladesh is one of the oldest and largest multinational companies operating in Bangladesh. At British American Tobacco Bangladesh, the key factor to their sustainable growth is human resource. BAT Bangladesh is a leading business organization in the industrial sector employing more than 1,300 employees directly and a further 40,000 indirectly as farmers, distributors and suppliers. It has always been committed to good employment practices and has set out the framework of its Employment Principles on workplace practices, employee relations and employee human rights. BATB employs more than 852 people directly and about 40,000 people indirectly as farmers, distributers and local suppliers. BATB is one of the most preferred employers in the country. It is their pool of talented people who give this place the wonderful and pleasant working environment that takes the company forward every day. It is a team of different people, different cultures and backgrounds, coming together to form something new, something remarkable everyday. In this report, we have tried our best to exemplify how the basic functions of HRM are exercised in British American Tobacco Bangladesh. We have analyzed BATB’s several functions: planning, recruiting and selection, training and development, performance appraisal and employee. We also discussed the BATB’s goals, mission and vision. BATB wants to attract, develop and retain high caliber talent. It also wants an organization that is constantly learning. This learning culture shares knowledge quickly, learns from its mistakes and replicates success formulas quickly. BATB’s Employment Principles set out BATB’s commitment to good employment practices and workplace related human rights. BATB invests time in these forums because it is committed to developing employees’ career and because in business, individual performance matters. BRITISH AMERICAN TOBACCO History : The  British American Tobacco  Company (BAT or BATCO) is the second largest listed tobacco company in the world, with a market capitalization of over ? 30 billion (U. S. $44 billion). It is based in London in the United Kingdom. It began operating in 1902 as a joint venture of the  Imperial Tobacco  Company and James Duke's  American Tobacco Company, and grew to be the major cigarette company in many countries – but not in the USA or in the UK, where each of the partner organizations had agreed not to compete with the other. During the trust-busting era of President Theodore Roosevelt, the American Tobacco Company was forced to divest its interest, and in the years that followed. Imperial Tobacco also reduced its shareholdings. Eventually BAT became a relatively independent organization that out-grew its parent. BAT Industries : The international remnants of the original company were reorganized into a holding company called BAT Industries in 1976, and it acquired what was left of the American Tobacco Co. after the anti-trust split-up. BAT later acquired  Brown ; Williamson  (B;W) which, at that time, was the largest cigarette company in the USA. BAT's US subsidiary retained a degree of independence from the UK, although clearly it must report to the London office — and occasionally they exerted their own pressure. BAT is based in London and has subsidiaries in the UK, Europe, Asia and the old British colonies. In 1999 it acquired the South African-based company of  Rothmans International  after a long battle with Philip Morris  for control. The company has also diversified into many other industries – owning, for instance, a major life insurance company, food and beverage companies, etc. The acronym BATCO is often used when referring to this larger conglomerate. BRITISH AMERICAN TOBACCO BANGLADESH Beginning the journey as Imperial Tobacco 100 years ago, the company set up its first depotat Armanitola in Dhaka Bangladesh. After the partition of India in 1947, Pakistan Tobacco Company was established in 1949. Then it became Bangladesh Tobacco Company Limited in 1972 immediately after Bangladesh’s independence. In 1998, the company changed its name and identity to British American Tobacco Bangladesh aligning the corporate identity with other operating companies in the British American Tobacco Group. Address : British American Tobacco Bangladesh New DOHS Road Mohakhali PO Box 6069 Dhaka – 1206 Bangladesh Tel: (+880) 2 882 2791 Tel: (+880) 2 882 2786 BATB’S SHAREHOLDERS BATB is among the first companies to be listed on the Dhaka and Chittagong Stock Exchanges and currently rank amongst the top 20 companies in terms of market capitalization. British American Tobacco Group holds 65. 91% of our shares; 18. 76% is owned by investment Corporation of Bangladesh; Shadharan Bima Corporation, Bangladesh Shilpa Rin Shangstha, Government of People’s republic of Bangladesh, Sena Kallyan Sangstha owns 4. 73% and further 10. 609% is owned by other shareholders. BATB’S OPERATIONS BATB grows tobacco leaves through its registered farmers in Kushtia, Chittagong, Manikganj and Rangpur zones. Both its head office and cigarette manufacturing plant are located in Mohakhali, Dhaka. It has one Green Leaf thrashing plant in Kushtia and a Redrying Plant in Manikganj. RESPONSIBILITIES BATB aims to ensure that it only purchases leaf from responsible and sustainable sources. Its Social Responsibility in Tobacco Production program addresses the social and environmental issues associated with tobacco growing and processing, and reaches more than 300,000 farmers who supply all the leaf it buys. The program covers good agricultural practices for improving soil and water conservation, appropriate use of agrochemicals, environmental best practice and occupational health and safety. It is also active in eliminating exploitative child labor and promoting forestation initiatives for the farmers who need wood for tobacco curing. As part of the program, it provides direct agronomy support and training to some 250,000 of its grower suppliers where it is not otherwise available. BATB’s VISION BATB’s vision is â€Å"to achieve leadership of the global tobacco industry in order to create long term shareholder value. Leadership is not an end in itself, but a company that leads its industry, is the preferred partner for key stakeholders and is seen to have a sustainable business, should be valued more highly. † BATB defines leadership in both a quantitative and qualitative sense. Quantitively, it seeks volume leadership among its international competitors and in the longer term, value leadership. It recognizes that its success will depend on adult consumers and that, therefore, it must be consumer driven. But the hard, quantitative measures do not in themselves address all the things it must do as a company. It takes a long term view, focusing on the quality of its business and how it works. As a result, qualitatively, it seeks to be recognized as industry leaders and to be the partner of first choice for governments, NGOs, investors and potential employees. It will do this by continuing to demonstrate that it is a responsible tobacco Group, with a sustainable business, outstanding people and superior products. In order to deliver its vision, its strategy for creating shareholder value has four elements around which all our efforts revolve – Growth, Productivity, Responsibility and Winning Organization. HR MISSION Embedding winning culture where people always strive to excel. How BATB Works To Achieve Its Organizational And HR Vision : To develop the most vital element of the organization which is the human resource BATB has put in a lot of efforts in responding to various changes and problems through effective formulation and implementation of human resource strategies through the HR department. A key part of BATB’s work is helping nurture an open, confident and winning culture, where all are aligned in delivering consumer satisfaction. It ensures that people have the opportunity to release their energies in a constructive and focused way. It wants its employees to have a clear vision for the business and to foster enthusiasm to drive superior performance. Furthermore, BATB expect its leaders to engage with their teams and to develop their people. BATB’s culture also encourages ongoing development, so its role includes optimizing personal and organizational learning in order to leverage the capability of both the business and the individual to establish the company vision. BATB strives to match the needs of the organization and individual aspirations and encourage personal fulfillments. Therefore, success is recognized in ways which are relevant to the individual. Strategic Human Resource Management The company clearly identified that a strategic approach to human resource management, development and administration was the primary requirement for dealing with the critical issues that it faced, and has been following such an approach since 1996. Under this approach, it has set out to achieve the following objectives: * Create an environment within which all parties could engage each other, build trust and produce satisfactory results. Ensure a stable working environment in which the unions and the workers would become partners in achieving the company’s overall objectives. * Develop leadership among workers and create an innovative environment; * Ensure the virtual absence of disruptive industrial relations issues; * Upgrade the base level of education and skill of all employees; * Achieve significant increases in productivity even while there has been a reduc tion in employment levels; * Create the cultural change from a manufacturing orientation to a service orientation; * Manage the separations that were required; Develop an environment at work that focuses on worker health and welfare, on safety and on the hazards of smoking; * Improve the focus on customer service and product quality; * Develop and maintain a reputation as an employer of choice HUMAN RESOURCE PLANNING practiced by BRITISH AMERICAN TOBACCO BANGLADESH Employment Planning : Human resource planning is a process of determining an organization’s human resource needs through ensuring that it has the right number and kinds of people at the right place, at the right time in order to achieving the organization’s overall objective. Like every other organization BAT also has its own employment planning. This planning includes determining the demands and supplies of labor in their organization. Determination of Demand of Labor : The management of BAT forecasts the company’s employees’ personnel needs based on its mission, strategic goals & objectives & technological and other changes resulting in increased productivity. Although there are several methods to predict personnel needs, but they use managerial judgment because it gives them more real world scenario for personnel needs. They think that the other methods cannot give the accurate situation of the personnel needs. These are basically graphical methods, which cannot measure the actual personnel needs. But managerial judgment method depends upon the change in productivity, market conditions etc. Determination of Supply of Labor : Internal Supply- Increase in Internal Supply – * New hires * Contingent workers * Transfers-in * Individuals returning from leaves Decrease in internal Supply – * Transfers * Layoffs * Voluntary Quits * Dismissals External Supply – BAT searches for fresh graduates among the business schools and other universities for fulfilling the demand of labor. It also targets the experienced workforce who is already working in different organizations. Besides, it offers contractual jobs to the people among who most are students. It also goes through the â€Å"Battle of Mind† competition through which they bring out the best promising faces from the crowd. BAT has recruited 37 fresh students judged through this competition since 2004. Job Analysis of British American Tobacco Bangladesh JOB ANALYSIS A job analysis is a systematic exploration of the activities within a job that provides information about the jobs currently being done and the knowledge, skills and abilities that individuals need to perform the jobs adequately. A thorough Job Analysis can enhance the effectiveness of regular or recurring HR processes like Recruitment and Selection, Training and Development, Performance Appraisals etc to long-range areas like HR Planning, Succession Planning etc. British American Tobacco Bangladesh does not follow any specific type of method to do the job analysis. Rather it uses a combination of different type of methods. The methods are based on the principles of modern management and of organizational psychology. Purpose of Job Analysis : The purpose of Job Analysis is to establish and document the ‘job relatedness' of employment procedures. A job analysis helps to determine the * Training Needs * Compensation of the employees * Selection Procedures Performance Review Job Analysis Process A job analysis process has three outcomes: Job Description: Job description is a statement indicating what a job entails. It includes what the job holder does, how it is done, under what conditions and why. BATB is comprised by experienced human resources executives who at a first level, with the help of managers; define the needs of the organization assessing the characteristics and obligations of each job post, as well as the organization's cultur e and structure. The focus of BATB lies on preparing a job description accurately, rapidly and in a scientific and effective way. The job description includes information such as the job title, a short job description, the job's place within the organization chart, the immediate supervisor, coactive departments, obligations and authorities, degree of freedom to make decisions and proceed to initiatives, degree of blame in several circumstances, objectives etc. Job specification: Job specification states the minimum acceptable qualifications that incumbents must possess to perform the job successfully. Based on information acquired through job analysis, the job specification identifies prerequisite qualifications such as knowledge, skills, education, experience, certification, necessary personality traits and abilities. BATB’s experienced and specialized collaborators prepare job descriptions for different posts based on a structured guide and specified methodology. Job Evaluation: Job evaluation is a method of determining on a systematic basis the relative importance of a number of different jobs. By sector and size, job evaluation is far more prevalent in the public and private sectors and among larger employers. In BATB it's a useful process because job titles can often be misleading – either unclear or unspecific. IN BATB it's impossible for those in HR to know each job in detail. As a rough guide, job evaluation is very much essential for a huge organization like BATB. Job evaluation is counted as an ongoing process in BATB. According to the company a job evaluation should be transparent, and reviewed regularly to ensure business needs continue to be met. Recruitment Recruitment is a process of seeking sources for job candidates. Recruitment process aims at getting responses from job seekers and avoiding applications from unqualified candidates. BAT searches for fresh graduates among the business schools and other universities for fulfilling the demand of labor. It also targets the experienced workforce who is already working in different organizations. Besides, it offers contractual jobs to the people among who most are students. It also goes through the â€Å"Battle of Mind† competition through which they bring out the best promising faces from the crowd. BAT has recruited 37 fresh students judged through this competition since 2004. Recruitment Policy British American Tobacco Bangladesh has been in e-resourcing since 2002. It focuses on e-based advertisement for more visibility and transparency beside the conventional print media. All recruitment related notices are posted on the www. bdjobs. com website. Candidates are required to fill up the blank resume format provided in the website. A well-structured and systematic selection procedure is followed to get the most suitable candidate. Following the selection procedure, pre-employment medical examination and reference checks are done. * BATB asks for applications from recognized universities from home and abroad. * Applicant must be a citizen of Bangladesh. BATB encourages students with good academic track record to apply. * BATB is not prejudiced against race, sex, religion, age etc. Positions are offered to the candidate on the basis of his/her ability and the requirement of the company. If an application is successful, the applicant is invited to a preliminary interview  which will be taken by a member from the function to which he has applied an d a member of the Human Resource team. This is a chance for him to find out more about BATB, as it is for the company to find out whether he has the competencies BATB is looking for. BATB is committed to keep the applicant informed of the progress through every step of the selection process. BATB now outsources the recruitment process to People Scape. Mid Careers : â€Å"Whatever stage of your career, we can offer new challenges† Talented people join BATB at all points of their career and for many reasons. Some seek a new challenge or an environment where they can prove themselves and where their current skills will be appreciated. Others want to reinvigorate their career or achieve a better work-life balance. And most want to improve their rewards package. BATB doesn’t just offer a dynamic, diverse environment laden with opportunity – people find the company a truly exciting and fulfilling place to work. They enjoy being part of a high profile company with a strong corporate culture that promotes individual and personal flair, while encouraging teamwork and delegation. They're proud of BATB’s commitment to corporate responsibility in a controversial industry. The nature of the tobacco industry contributes to the challenges of our work – and to job satisfaction. Our people need a broadness of vision and understanding not always necessary in other sectors. They need people skills to communicate with diverse and multicultural audiences. They need the intellectual curiosity to try out new ideas and the imagination to ensure our story is told, even when under serious constraint. Selection The selection process of BATB consists of the following steps: * If the application is successful, candidates are invited to a preliminary interview which is taken by members from the functional department for which the candidates have applied and a member of the Human Resource team. The candidates who selected in this interview are invited to a specifically designed British American Tobacco assessment centre. This provides them with the opportunity to demonstrate their skills and suitability through their performance in a number of participative and individual exercises. They also have the opportunity to meet managers and to gain firsthand experience of what i t is like to work for British American Tobacco Bangladesh. * If they get through the Assessment Centre, they will be recommended to the respective Heads of Functions for a final Interview. And if a candidate is can prove he is suitable for the job in this interview s/he is selected. British American Tobacco has put in a lot of efforts in responding to various changes and problems through effective formulation and implementation of human resource strategies through the HR department to successfully utilize this large number of employees. BATB has proved that it is functioning very well and that it will continue its operations and will become the trendsetter of the Human Resource Management practices of Bangladesh. Managing performance While managing performance BATB focuses on: * Measuring ; aligning performance * Rewarding performance * Managing ; administering benefits * Managing organizational learning and development * Managing change * Designing ; developing the organization * Managing organizational climate * Learning in the organization Managing careers  and development include: * Assessing competencies and potential * Career development systems * Coaching and mentoring * Training and development Managing employment relations includes: Managing employment legislation * Managing workplace relations * Managing HR customer services BATB’s employment beliefs and principles BATB’s people are its business and its Guiding Principles represent the common values at the heart of its success, shared by employees across the world. Its Employment Principles set out BATB’s commitment to good employment practices and workplace related human rights. Guiding Principles * Strength from Diversity * Open Minded * Freedom through Responsibility * Enterprising Spirit Strength from Diversity  reflects its cultural mix and a working environment that respects employees’ individual differences. BATB embraces different people, cultures, viewpoints, brands, markets and ideas – to create opportunities and strengthen performance. In short, we are interested in what makes you unique. Open Minded  reflects BATB’s openness to change, to identify opportunities and to consider new ideas, including ways of addressing regulatory issues and changing social expectations. People seek to listen without prejudice, actively and enthusiastically considering other viewpoints. Freedom through Responsibility  helps our people to get on with their jobs – BATB believes they should be free to make their own decisions, accept responsibility for them and not be hampered by unnecessary bureaucracy. Employment Principles Like all major international companies, BATB takes its employment policies and procedures very seriously. BATB’s Employment Principles cover topics such as: * Equality of opportunity and non-discrimination; * Internal communications and the free flow of ideas; * Worker representation and freedom of association; Fairness at work and the unacceptability of harassment and bullying; * That we do not condone or employ child labor; * That forced or bonded labor is completely unacceptable; * Performance responsibility; * Health, safety and environmental responsibility; * Community contributions and skills development for employees and communities in markets where our companies operate; * Personal development and learning; * Reasonable wor king hours and family friendly policies; * Fair, clear and competitive remuneration and benefits. Training and development * We recognize that getting the right start is crucial to building a successful career. This is how we approach your early training and career development. * The  Challenge Initiative is structured around the following components: INDUCTION| FUNCTIONAL DEVELOPMENT| MANAGERIAL DEVELOPMENT| BUSINESS AWARENESS| PERFORMANCE APPRAISAL| The induction gives you the opportunity to learn about our company, objectives, products and markets. | Developing a base of excellence in the function into which you have been recruited. Developing managerial competencies needed in your future roles. | Gaining an understanding of the overall business and appreciating the role played by each function. | Giving you regular and constructive feedback, both formally (every 6 months) and informally (every 6 weeks) to ensure that you achieve the defined standards for the  Challenge Initi ative. | * The  induction  gives the opportunity to learn about BATB’s Group objectives, products and markets. It introduces the corporate guiding principles and culture, the role of each function, and industry issues in your country. It also introduces to the product – and how the company markets it. * The Challenge Initiative programmer includes employees’ functional development  Ã¢â‚¬â€œ development of a base of excellence in chosen function. BATB will clearly explain what it expects from employees. Then, with support from employees coach and mentor, they set their objectives and work towards achieving them in order to meet the needs of the business and their personal development objectives. * Employees will develop the  management skills  they need in their future roles with both formal training and on-the-job experience. And they will have the opportunity to put these skills into practice in preparation for the move into their first management role. * BATB also expects them to develop  business awareness, an understanding of the overall business and the role played by each function. In other words, BATB wants them to understand the business beyond their own functional and geographical area of responsibility. It wants them to question its existing ways of working and to bring positive change to the business. BATB will provide them with opportunities to challenge its practices, a receptive audience and the feedback they will need to build their knowledge. BATB monitors their success through regular  performance appraisal. It gives regular and constructive feedback, formally every 6 months and informally every 6 weeks. This ensures that employees are aware of the standards they should aim for, and also that it can tailor their development to its needs. Training Training is a learning experience that seeks a relatively permanent change in an individual that will improve his or her ability to perform a job. To make training a success, a BATB takes care of the following points: * Make learning meaningful * Make skills transfer easy and Motivate the learner Employee Training Method followed in BATB ON-THE-JOB TRAINING It means having a person learn a job by actually doing it. Advantages: * Relatively inexpensive * Trainees learn while producing * No need off-site facilities Drawbacks: * Low productivity while the employees develop their skills * The errors made by the trainees while they learn. Apprenticeship Training: It traditionally involves having the learner study under the tutelage of a master craftsperson. Informal Learning: This learning process is not determined or designed by the organization. But the organization may ensure it by creating a learning environment in the organization. Job Instruction Training: Listing each jobs basic task, along with key points, in order to provide step-by-step training for employees. Lectures: The most simple and quick way to provide knowledge to large groups of trainees. Simulated Training: It places the trainee in an artificial environment that closely mirrors actual working conditions. OFF-THE-JOB TRAINING †¢The Case Study Method: Here the manager is presented with a written description of an organizational problem to solve in a discussion with other trainees. Management Game: The manager presented with a computerized decisions regarding but simulated situations. †¢Outside Seminars: Many organizations now are using this popular method on various aspects of business and management. Employee Development BATB’s approach to personal development is based on a simple belief – that the person who best knows your ambition s and aspirations is you. BATB aims to support its development. People will find that BATB invests strongly in people to increase their skills, improve their performance and stimulate them with new ideas. BATB is committed to motivating people so they can also motivate others. But BATB also believes that you're the best person to map out your own evelopment. BATB expects employees to drive regular career discussions. It encourages to assess their strengths and weaknesses honestly and to seek feedback from colleagues. BATB counts on them to make continuous learning and the quest for improvement a part of your personality – to be hungry for new ideas, skills and assignments. Managers play a key role in this and employees play a key role in developing the careers of people reporting to them. The managers assess individual capabilities and place a high priority on development planning. They set stretching performance goals, which are regularly reviewed. The discussions focus not just on what employees have achieved, but how they achieved it and what they've learned along the way. Career development tools Career planning benefits both the employees and the company. It helps build succession that mesh with employees’ own aspirations – making them more accurate, reliable and robust. BATB encourages them to spend quality time thinking about their career and it has highly developed tools to help them. BATB is prepared to invest significant time reviewing their career and meeting their development needs to ensure that their potential is fully realized. BATB holds annual Talent Review Meetings which are chaired by Board members, for all regions and functions around the world. These meetings aim to ensure that BATB has good succession plans in place that take account both of individuals' needs and of the future shape of the organization. BATB invests time in these forums because it is committed to developing employees’ career and because in business, individual performance matters. CONCLUSION British American Tobacco has put in a lot of efforts in responding to various changes and problems through effective formulation and implementation of human resource strategies through the HR department to successfully utilize this large number of employees. BATB has proved that it is functioning very well and that it will continue its operations and will become the trendsetter of the Human Resource Management practices of Bangladesh. Bibliography www. bat. com www. batb. bd-servers. com www. wikipedia. org

The Scarlet Letter: Light vs Dark

Defined as a technique of contrasting dark and light to highlight elements within a piece of art or a story, chiaroscuro is displayed throughout The Scarlet Letter by Nathaniel Hawthorne. Also prevalent in many masterpieces created by Rembrandt during the 17 century, Rembrandt uses chiaroscuro to create a focal point in his paintings and evoke personal thought. Hawthorne uses chiaroscuro to focus on the element of overall sin and to illustrate conflicts between characters.A comparison of chiaroscuro in Rembrandts paintings and Hawthorne’s The Scarlet Letter, provides a deeper understand of how light and dark play a key role in the development of characters and theme. Sin is one of the most important themes in The Scarlet Letter. Throughout the novel, Hawthorne presents nature as being evil. For example, the forest displays a moral wilderness that is encompassed within a dark and gloomy atmosphere. However in Chapter 18, Hawthorne uses chiaroscuro as a device to show a change i n the forest as Hester succumbs to the evil of nature and of her sin.â€Å"†¦she undid the clasp that fastened the scarlet letter, and, taking it from her bosom, threw it†¦All at once, as with a sudden smile of heaven, forth burst the sunshine, pouring a very flood into the obscure forest†¦Ã¢â‚¬  During this scene, Hester releases herself from the burden that the scarlet letter brings. As Hester gives into her natural instincts, the forest around her slowly begins to brighten and become overcome by light. This new found light in the forest that grows hand in hand with Hester’s happiness is shown to be good and/or normal based on Hawthorne’s tone.He focuses on the beauty of the light and how it highlights every living thing in the forest, almost in an angelic way. The tone and use of chiaroscuro in this passage allows the reader to believe that giving into your natural instincts and wants is not necessarily wrong or sinful, but nothing more than a part of life. Rembrandt uses a similar approach in using chiaroscuro in his painting Nightwatch (1642). Rembrandt does not use the light to focus on a certain character or object in the painting; rather he exemplifies the different patterns of the painting by creating a battle between light and shadows.The effect of using light and dark in this painting is not meant to provoke meaningful thought, but rather to display an almost chimerical union between the light and dark, similar to the effect displayed by Hawthorne in the forest scene. Hawthorne also uses chiaroscuro to show conflicts between characters and the difference in their personality or spiritual well-being. â€Å"Old Roger Chillingworth, throughout life, had been calm and temperament, kindly, though not of warm affections†¦.Sometimes, a light glimmered out of the physician’s eyes, burning blue and ominous, like the reflection of a furnace†¦Ã¢â‚¬  Roger Chillingworth, Hester’s husband, is presented to the readers as a respectable man that was very upright and devoted to his job and those around him; however, he lacked any sense of passion or love. Once Chillingworth found out that Hester had committed adultery and would not name the father of her bastard child, it became Chillingworth’s mission to uncover the man that had lain with his wife in sin.He must search deep within Dimmesdale, minister for the town and who Chillingworth believes is responsible, using both human and supernatural remedies to extract the secret with no intention of forgiving Dimmesdale. Whereas Dimmesdale is seen as a trustworthy man for the Puritan citizens to bestow their own sins upon, ones of which Dimmesdale helps them to repent. Dimmesdale committed a sin in the eyes of the Puritan society, one born from his need to follow his natural instinct in which Hawthorne states to be good and later admitted to the masses that he was indeed the father and the second perpetrator in this earthly crime.â₠¬Å"And, as he drew towards the close, a spirit as of prophecy had come upon him†¦it was as if an angel, in his passage to the skies, had shaken his bright wings over the people for an instant- at once a shadow and a splendor- and had shed down a shower of golden truths upon them. † This quote displays the way that the Puritan people saw their pastor, a man that was both physically decaying before their eyes, but yet lit up by the word of the gospel. Dimmesdale would then follow his sermon with the confession of his sin, the last act of his mortal life.Hawthorne uses chiaroscuro to depict the difference in the type of evil within the characters of Dimmesdale and Chillingworth. Chillingworth is a man that did not sin in the terms that Dimmesdale did, however, he searches for it without the intent to forgive. Hawthorne expresses this as true evil and sin compared to Dimmesdale’s act of following his natural instinct, which is not a sin. Rembrandt uses chiaroscuro to d epict the character or personality within his paintings. In Self Portrait as St. Paul (1661), the man in the panting is lit while the background and his facial features are considerably darkened.The dark eyes and background represent a type of detachment, whether the detachment is due to an outward or inner struggle. The light of the picture gives one the sense that the man is important or respected. However, the dark causes the audience to believe that the man is in a great deal of struggle or woe, possibly causing him to be dark and cold in the sense of personality, like the depiction of Chillingworth depicted by Hawthorne.Nathaniel Hawthorne uses a device known as chiaroscuro, contrasting light and dark elements, to help develop the characters and theme within The Scarlet Letter. The way Hawthorne displays this development can also be viewed in pieces by Rembrandt. Sin is portrayed in many ways throughout the novel. The forest is used as a symbol of moral bareness of which Hester succumbs to when she takes off the scarlet letter and releases herself from her sin. At this moment, the dark dreary forest is flooded with heavenly beauty of light and life.This play with shadowing and light elements can be viewed in Nightwatch by Rembrandt. This paitning expresses a link between the light and the dark and how they can exist at the same time, however one will always triumph. In the case of the forest scene, the light and the happiness of Hester triumphed over the evil that surrounds her. Hawthorne draws his characters out by having one behold elements, Roger Chillingworth, and the other character behold elements of light, Minister Dimmesdale.Hawthorne then goes deeper to express that the darkness of one might not be of evil intention, but rather dulled by everyday sin of which the light could be redeemed. Rembrandt displays this in the paint Self Portrait as St. Paul, showing how shadows can make one look disconnected and spiritually or emotionally barren. Chiaros curo is a tool used in both the literary and arts world that can help to evoke more emotion and audience thought. Without it, the characters and imagery would all be caught between shades of gloomy greys.

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Schools, Latex, And Safe Sex The Logic Behind Contraceptive

Schools, Latex, and Safe-Sex: The Logic behind Contraceptive Provision in Schools Many Americans have long and wrongfully assumed that the best approach to decrease teen pregnancy and spread of sexually transmitted diseases (STDs) is by committing students to an abstinence-only sex education. However, professionals have repeatedly revealed that while abstinence-only sex education programs have good intentions, they have shown both consistent and positive correlations with pregnancy and STDs. In contrast, research has indicated that high schools who offer comprehensive sex education and provide access to contraceptives, such as condoms, are extremely effective at preventing both teen pregnancies and STDs without increasing teen sexual activity. However, â€Å"condom availability programs remain relatively rare† (qtd. in Eisenberg 417). While I am aware that these comprehensive sex education and condom provision programs are unpopular amongst many people, I truly do believe that these programs have the potential to drastically drop teenage pregnancies and spr ead of STDs. Teenage pregnancy and disease have not only created a problem for the US in the past, but have also created a problem that the US still struggles with today. For example as early as 1988, â€Å"50% of female adolescents and 60% of male adolescents 15 to 19 years of age had engaged in sexual intercourse, more than 1 in 10 teenage girls was pregnant, and 1 in 6 sexually experienced teens had a sexually transmittedShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesconditions between different sorts of political regimes— communist, capitalist, colonial, and fascist. Particularly revealing are Spodek’s discussions of the influence of prominent urban planners and architects— including Le Corbusier and the Chicago School—urban preservation and the city as the locus of global cultural development, and the ways in which slums and shanty towns have morphed into long-term homes and viable communities for perhaps a majority of urban dwellers worldwide in the last half

New Ideas Into Writing about Myself Essay Samples Never Before Revealed

New Ideas Into Writing about Myself Essay Samples Never Before Revealed What About Writing about Myself Essay Samples? Essay writing is usually practiced is schools. Writing an essay is a vital role in academe life. Bear in mind, your private essay might be the truth, but it doesn't indicate you shouldn't consider it from a creative writing mindset. Some essential suggestions on how to compose an essay about yourself. A research writer needs to be able to consider coherently and logically. I'd like to be a freelance programmer. When you are requested to compose an essay, attempt to locate some samples (models) of similar writing and learn how to observe the craft of the writer. If you're to really gain from model essays, you will need to understand how to read the techniques of the writer'. Stephen's essay is rather effective. These seven sample essays respond to a selection of thought-provoking questions. Both law and company schools also often need several essays of their applicants, with questions that range from details about your private background to questions asking you to compose an essay exploring a controversial matter. The principal question of all students who must compose a reflective or private essay is whether it's possible to think of such sort of academic paper without sounding too egotistical. Today, there are numerous sources a student can depend on for an illustration of a personal essay. Please be aware that a few of these college essay examples might be responding to prompts that are no longer being used. New Questions About Writing about Myself Essay Samples Self introduction truly is a very hard endeavor. A self introduction essay is in the majority of cases written utilizing the very first person perspective. A self-introduction essay is, in most instances, written employing the first-person viewpoint. Proceed to the section with fantastic topic sugges tions to discover new and time-tested examples. Regarding academic writing, online sources have been shown to be of help to the majority of scholars on account of their easy accessibility and broad choices out there. When looking for a personal essay example, additionally it is recommended that you consider the conditions of use as outlined by different sources. Regardless of what's the goal of your essay, there's a preset number of points which you will be expected to tackle. One needs to think creatively to be able to break down a problem in the smaller and more manageable components. The Nuiances of Writing about Myself Essay Samples It is your opportunity to prove that high school or even college education is insufficient. Success to me is getting good marks and at the identical time creating a positive effect on the society. Classes in school come easy the majority of the time but I love history and previous events which lead to critically thinking every single day. You may also find a variety of discounts on our site which will help you to save some more money for future orders or anything you want to spend them on. There are sources that can provide you sample essays to use directly from their websites while some give room for downloads so that you may use the example at your own moment. After discovering our website, you will no longer will need to bother friends and family with these kinds of requests. Otherwise, you could constitute a company name and modify the sort of business and geographic location, she states. Characteristics of Writing about Myself Essay Samples Do not become stuck with material possessions and what you've achieved in life. Ultimately, the detail of real speech makes the scene pop. My character is tough to describe.

Alternative Products Their Research Costs †Myassignmenthelp.Com

Question: Discuss About The Alternative Products Their Research Costs? Answer: Introducation From the case study, it has been analysed that there are different accounts associated with the audit program. This audit mainly includes accounts receivable, current investments, property assets, intangible assets and research as well as development capitalisation. Account receivables are the amount which is received by the companies on delivery of goods or services to the customers. It is important for the companies to monitor their account receivables as decides the credit worthiness of the customers. The current assets which are accounted in the balance sheet of companies are defined by the current investments (Stewart and Shamdasani, 2014). The amount of net worth for the companies is calculated on the basis of present liabilities and assets and is decided by the proper assets. The assets which are not physical by nature are mainly comes under intangible assets. This mainly includes intellectual property like patents, copyrights, business methodologies or trademarks. The activit ies expenses which are required to improve or create process or products come under research development capitalisation. It is difficult to analyse the future expenses of assets comes under research development capitalisation. Accounts receivable can be analysed using days required for trade receivables. From 2017, it is analysed that company takes too much time to receive its money from the customers that is about 83.07 days while unaudited which is not a good sign for the company. However, company has taken fewer days to receive its amount in year 2016 and 2015 which is about 60.65 days and 53.24 respectively. Current investment is analysed using current ratio. From 2017 (unaudited), data, it is analysed that current ratio of company is about 1.80 which is better that the previous years that is 2015 and 2016 which indicates that company is able to manage its short term obligations but creates issue to manage their working capital (Fung, 2014). Property assets can be analysed using net profit margin ratio. On comparing ratio for all three years, it is analysed that net profit margin for the company has been significantly reduced for the company which indicates that the company is not able to generate esti mated sales and has affected its overall profits. In addition, return on equity ratio has been significantly reduced in 2017 as compared with past two years that is 2015 and 2016. This has comes about 7.19% which indicates that accounts receivable for the company has been decreasing. The company has also observed downfall in its return on total assets as compared with past two years that has also affected the account receivable for the company. It has also been analysed that gross profits has been significantly increased in present year that is 2017 as compared with 2015 and 2015 whereas, net profits has been decreased in the same duration which is not a good sign for the company (Power and Gendron, 2015). The liability of company has also been increased as it has borrowed about $5 million from bankers. It is also analysed from the case study that the tangible property market value for the company has been declined which indicates that company needs not to invest more on property assets as will affect vale for the existed property a ssets of the company. From the case study, it has been analysed that there are so many possibilities for the audit risk in the present scenario. The errors or invalid values within the financial statements of the company or data misrepresentation by the management may also create lots of audit risk for the auditor. The manager of accounts can also misguide the auditor by increasing the capital for the accounts receivables within the balance sheet in order to indicate more earnings (Zadek et al, 2013). It is also analysed from case study that company has approximately borrowed $5 million from bankers which is represent high value of liability that can be used by the company to impress their auditor by decreasing borrowing amount from the balance sheet and wrongly guide the auditor by hiding true financial position of the company within the marketplace. It has been analysed that property value for the company is reduced in 2017 and in that case if manager tries to enhance property va lue will surely raise audit risk for the company in terms of property assets. Audit steps to reduce risk: There are different steps which can be taken in order to reduce overall audit risks for the company by the auditors. This mainly includes, Use of software for audits: It is evident that there are more chances for errors within the auditing while done in the manual manner. In order to avoid audit risks, software can be used by the auditors as they are more feasible and reliable than the manual process (Dennis, 2015). Audit software certainly enhances operational efficiency of the auditors as facilitates automatic calculations where auditor is just requires to insert appropriate data and will able to track all the financial transactions happened in the company in more effective manner. Avoid rounding of numbers: The auditor needs to use the exact value or number during the auditing process. The auditor needs to avoid usage of rounded numbers or figures as will eventually enhance mores chances for audit risks. Accurate information of tax returns: The auditor needs to prepare their report on the basis of reports associated with the tax returns made by the companies (Dennis, 2015). This will surely help the auditors to reduce overall risks within the audits. Business risks: From the case study, it is analysed that company is prone to several business risks which mainly includes, Alternative products and their research costs: It is analysed that the company has conducted research for developing new device for laser surgery in 2016 and for that has borrowed about $5 million from bankers. But in 2017, its one of competitor has developed similar type of device and has also applied for its patent (Barton and Bruder, 2014). This was a huge setback for the company as it will not able to develop that device and will also face huge financial losses as invested huge money in order to develop the device. In addition, the company may also face huge challenge in case bankers will demand for repayment on immediate basis. Reduction in value of property assets: It has been analysed from case study that value for property assets of company has been significantly reduced in 2017 which will certainly affect overall business operations of the company for remaining of the year. Due to reduce value for the property, overall revenues for the company will be decreased and that will surely affect overall investments of the company which is a major business risk for any company. Strategic Risk: The companies which are performing their business operations with help of other companies are more prone to the strategic risks. Due to this, if desires or preferences of the customers may be changed will surely affect the business efficiency of the companies like GSPA in the present case (William et al, 2016). As the company is indulged in various activities like distribution for the medical equipments, investment within the property market, etc, then there will be more chances for the strategic risks for the business operations. Changes in technology: From the case study, it is analysed that the company is dedicated to develop new infrastructure of IT for its business operations. This step will surely enhance operational efficiency of the company but will create major challenge for the company to accomplish required skilled IT workforce to handle new systems (Knechel and Salterio, 2016). GPSA will not able to control its IT infrastructure with its existed employees and in order to accomplish that target, the company will require adequate IT training for the employees or needs to recruit new employees who are efficient enough to deal with the latest IT systems. Effective control is the process which assures effectiveness for business operations using internal auditing in order to effectively accomplish business objectives. Financial controller for the company is working towards internal control for business operations by implementation of new policies for control. The staff will be awarded with bonus on achieving their targets as decided by the company and this policy will help to enhance overall efficiency for the company which in result will also enhance profitability for the company (Furnham and Gunter, 2015). The company has also developed new infrastructure for IT system and also able to resolve its implementation problems with effective control system. This new system will help the company to manage their financial data in more accurate manner and also enable them to enhance their production level. From the case study, it is analysed that company has adopted several polices for controlling the audit risks. GPSA will award bonuses to their employees on achieving their targets as decided by the management. This strategy will surely motivates employee to enhance their performance level which tends to enhance overall sales for the company that will certainly beneficial for overall growth for business operations of the company (Louwers et al, 2015). In addition, the company has also introduced new IT system which surely helps the company to make automated calculations and more feasible financial statements for the company. This control strategy will reduce possibility for manual errors within the financial data and at the same time, also ensure privacy or confidentiality for financial data. This will also provide more accurate and reliable results and enable the management to take more adequate financial decisions. The audit procedure used by the auditors for testing effectiveness for control policies and also used by clients for detecting or monitoring possible risks is defined as test of control in audits. The company will give bonuses to employees on completion of their targets but this will not make sure that all employees will able to achieve their targets (Beasley, 2015). In addition, IT system developed by the company will not be more reliable or feasible for users in case not able to use it effectively. It will also create more risk for database as company has decided that there will be no requirement for the passwords in order to access or retrieve the data. Inadequate documentation: Documents are considered as vital factor for the business transactions of the company. The documents need to be accurately arranged or numbers in order to ensure business transactions are accurate or not (Louwers et al, 2015). The accountant will not able to describe sales or trade receivables if documents are not maintained in proper manner. Work duplication: There is more possibility of errors in case a single person is assigned with several tasks. The data can be recorded multiple times and will raise problems for auditor to effectively describe sales or trade receivables of the company. Approval from managers: This is the key factor which needs to be considered during the internal control for the sales as well as trade receivables (Furnham and Gunter, 2015). It should be mandatory that all cash transactions will not be performed without the approval of managers or top management of the company otherwise create more problems to control sales receivables. Hiring of ethical employee: If the company will recruit unethical employee then it will surely hamper overall business performance which will be major challenge for the company (Beasley, 2015). So, company needs to hire employee with immense dedication and have a character to perform as per organizational objectives. Unskilled accountants: If company will not recruit skilled employee to review different receivables then, it will be a big issue for internal control of trade or sales receivables. References: Barton, H. and Bruder, N. (2014) A guide to local environmental auditing.UK: Routledge. Beasley, M. (2015) Auditing cases: An interactive learning approach. USA: Prentice Hall. Dennis, I. (2015) Auditing Theory.UK: Routledge. Fung, S. (2014) Hong Kong Auditing: Economic Theory Practice. HK: City University of HK Press. Furnham, A. and Gunter, B. (2015) Corporate Assessment (Routledge Revivals): Auditing a Company's Personality.UK: Routledge. Knechel, W. and Salterio, S. (2016) Auditing: Assurance and risk. UK: Taylor Francis. Louwers, T., Ramsay, R., Sinason, D., Strawser, J. and Thibodeau, J. (2015) Auditing assurance services.UK: McGraw-Hill Education. Power, M. and Gendron, Y. (2015) Qualitative research in auditing: A methodological roadmap. Auditing: A Journal of Practice Theory, 34(2), pp.147-165. Stewart, D. and Shamdasani, P. (2014) Focus groups: Theory and practice (Vol. 20).USA: Sage publications. William Jr, M., Glover, S. and Prawitt, D. (2016) Auditing and assurance services: A systematic approach.UK: McGraw-Hill Education. Zadek, S., Evans, R. and Pruzan, P. (2013) Building corporate accountability: Emerging practice in social and ethical accounting and auditing.UK: Routledge.

Movie Review Essays - NervaAntonine Dynasty,

Movie Review Movie Review Gladiator is a movie about ancient Rome that released at May of this year. There are four major characters in this movie, which are Russell Crowe, Joaquin Phoenix, Richard Harris and Djimon Hounsou. This movie is directed by Ridley Scott. Since it contains violent materials, it is rated R and is restricted to minor audience. The total running time of this movie is 150 minutes. The great Roman general Maximus ( Russell Crowe ) has once again led the legions to victory on the battlefield. The war won, Maximus dreams of home, wanting only to return to his wife and son. However, the dying emperor Marcus Aurelius ( Richard Harris ) has one more duty for the general to assume the mantle of his power. Jealous of Maximusi favor with the emperor, the heir to the throne, Commodus ( Joaquin Phoenix ), orders his execution and that of his family. Barely escaping death, Maximus is forced into slavery and trained as a gladiator in the arena where his fame grows. Now he has came to Rome, intents on avenging the murder of his wife and son by killing the new emperor Commodus. Maximus has learned that the one power stronger than that of the emperor is the will of the people. He also knows that he can only attain his revenge by becoming the greatest hero in the empire. Maximus ( Russell Crowe ) plays an important role in the movie. He shows his bravery and intelligence from the beginning to the end. After the new emperor finds out Maximus real identity, he orders an execution to Maximus. However, Maximus' fellows help him to escape from death by sacrificing themselves. It shows that there is a good relationship between Maximus and other gladiators. Even though they haven't known each other for a long time, they respect Maximus and acknowledge his importance to Rome. Hence, they choose to save Maximus's life even though they would be killed. At the beginning of the movie, Maximus has once again wins the victory of the battle. It shows his great ability and bravery on a battlefield. After he becomes a gladiator, he establishes a good relationship with other gladiators. He teaches them the right way to fight and saves their lives over and over. He sees the difference between soldiers and gladiators. During the fights, he realizes a gladiator doesn't deserve anything but to entertain people and to die. Even though he misses his wife and son, he notices he can't die until he avenges. From these scenes, I can see the cruelty and horror of people. People are very selfish; they don't care about others but themselves. Meanwhile, people rather sacrifice others to satisfy their desires. Based on the historical background and scenarios, this movie is authentic to me. It teaches me a new lesson, which is to aware people that are around me. From now on, I wouldn't judge people on their appearances; I would judge people on their personalities instead. There are certain techniques in the movie that I especially admire. The jumbo-size epic, which called for 2,500 specially designed weapons, 500 gladiator tunics, 30,000 mud bricks, and the burning of an entire English forest. Besides these techniques, it takes place in four different countries before the film is finished. Furthermore, the fights that appear in this movie are very authentic with the special affects. Since I am a fan of ancient history, I think this is a great opportunity for me to visualize the Roman Empire. I can see the structure of Roman government, and the attraction of power within the loyalty. It also analyzes people's personalities in different ways, which include kindness, intelligence, bravery, selfish and horror, etc. This movie is debuted at number one after it is released. It earns a thumbs-up estimated $32.7 million, filling seats at all arenas with an $11, 130 average on 2, 938 screens. Based on these numbers, it is unique compare to other films. Theater