Monday, December 30, 2019

Iago in Shakespeares Othello Essay - 1128 Words

Iago in Othello In William Shakespeare’s tragic drama Othello we see a morally depraved character, perhaps a very mentally sick individual, named Iago. His personality and development during the play is the subject of this essay. In Shakespeare’s Four Giants Blanche Coles comments on the mental illness that appears to afflict the despicable Iago: When such old time critics as H. N. Hudson, who wrote nearly a hundred years ago, saw that Iago was not acting from revenge, one is more than surprised to find modern critics, who have had the advantage of the progress that has been made in the study of abnormal psychology, accepting Iago for anything but what he is, and what Shakespeare intended him to be – a psychopathic†¦show more content†¦(1.2) While he and Desdemona and Emilia are lounging about at the port in Cyprus awaiting the arrival of the Moor’s ship, Desdemona tries to analyze how his mind and feelings work, for he seems to be habitually critical of his wife. She concludes that he is a â€Å"slanderer† and that he is full of â€Å"old fond paradoxes to make fools laugh in th’ alehouse.† His clever machinations cause grief for every character who has continued contact with him. He deceives Roderigo about the affections of Desdemona: â€Å"Desdemona is directly in love with him [Cassio].† He deceptively lures Cassio into drunkenness where he is vulnerable to taunts and thus loses his officership. He further lures him into Desdemona’s presence so that Othello can find him there and be more suspicious: â€Å"Was not that Cassio parted from my wife?†. Iago misinforms Montano regarding Cassio (â€Å"And ‘tis great pity that the noble Moor / Should hazard such a place as his own second / With one of an ingraft infirmity.†) Iago uses Emilia to pass the kerchief, which â€Å"so often you did bid me steal,† to him rather than to its owner. He manipulates the Moor into incorrect views about Desdemona, about Iago himself (â€Å"Iago is most honest.†), about Cassio’s relationship with Desdemona, etc. Iago even diverts suspi cion of the ambush against Cassio against his prostitute-friend Bianca. In cold blood he eventually murders his gift-giver, Roderigo, so that the wealthy playboy can’t discover that Iago has beenShow MoreRelatedIago in Shakespeares Othello Essay1381 Words   |  6 PagesWilliam Shakespeares Othello is a remarkable tale of trust, deceitfulness, lust and the most destructive of human emotions: vengeance and hatred. Iago better known as Othellos antagonist embodies vengeance and hatred to move an agenda to squash all who oppose Iagos plans. As defined by Merrium-Webster the definition of a protagonist is a principal character in a literary work or a leading actor, character, or participant in a literary work. Othello by Shakespeare is a play about Othello an exampleRead More Shakespeares Othello - Iago Essay1670 Words   |  7 PagesOthello’s Iago  Ã‚        Ã‚  Ã‚   We find in William Shakespeare’s tragic play Othello an example of personified evil. He is the general’s ancient, Iago, and he wreaks havoc and destruction on all those under his influence.    Louis B. Wright and Virginia A. LaMar in â€Å"The Engaging Qualities of Othello† comment on how the character of Iago is the wholly expected type of villain for an Elizabethan audience:      Iago at once captures the attention of the spectator. He is the personificationRead More Iago, the Outsider of Shakespeare’s Othello1744 Words   |  7 Pagesrecurring dark theme there always must be an outsider from humanity who somehow stands out from the seemingly equal community. In the case of Shakespeare’s Othello the outsider from humanity would be Iago for he truly stands out from the rest of society. Although Othello may be physically put out of the community, it seems that on an emotional and egotistical level Iago puts himself out of society further then Othello’s blackness does. He is not merely manipulative, as other villains are; he turns aspectsRead More Honest Iago of Shakespeares Othello Essay798 Words   |  4 PagesHonest Iago of Othello   Ã‚  Ã‚   To most of the world William Shakespeare is recognized as the greatest dramatist in history.   His plays have been performed for centuries through various interpretations.   Shakespeares vast knowledge, and writing style made his works interesting for both the intellectual, and the illiterate.   One of these styles is the use of motifs, which is seen extensively in Othello.   An important example that runs throughout Othello, is Iagos honesty.   This motif gaveRead More Iago in William Shakespeares Othello Essay1229 Words   |  5 PagesIago in William Shakespeares Othello William Shakespeare, born: 1564 died: 1616, is considered one of the greatest writers who has ever lived. He had a unique way of putting things into words. All of his plays, sonnets, and poems have gotten great recognition. But when Shakespeare wrote Othello he created one of the most controversial villains of all times; Iago. He is best described as disturbing, ruthless, and amoral. No other character can even come close to his evil (Iago: The 1). IagoRead More The Character of Iago in Shakespeares Othello Essay1145 Words   |  5 PagesCharacter of Iago       The old clichà © One bad apple ruins the bunch is what enters ones mind when discussing the villainous, deceitful, protagonist Iago in Shakespeares tragedy Othello. It is amazing how one person alone can completely destroy, or deteriorate a group of good natured, trusting, loyal peoples lives in a matter of days- three to be exact. What is the motive behind Iagos heinous, selfish acts, one may ask? A rather obvious theme in the Shakespeares tragedy, Othello, isRead More Shakespeares Othello - Troubled Iago Essay2005 Words   |  9 PagesTroubled Iago        Ã‚   Unquestionably the most perfidious character within the cast of Shakespeare’s Othello is the cunning Iago. He spends his life, it would seem, taking revenge on the general and destroying nearly everyone around himself. Helen Gardner in â€Å"Othello: A Tragedy of Beauty and Fortune† elaborates on Iago’s exact function and place in the play: . . . Iago ruins Othello by insinuating into his mind the question, ‘How do you know?’ The tragic experience with which this playRead MoreMalignant Iago of Shakespeares Othello Essay1721 Words   |  7 Pages      Pure evil is like a cancerous plague that harms all those who come upon it.   In the tragic play â€Å"Othello† by William Shakespeare, Iago is a character that represents pure evil – a malignant cancer to all those around him.   His evil is exposed through his choice of words, his ability to manipulate people, and his opportunistic ways.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   First, Iago’s evil is shown through his choice of words that demonstrate his vulgarity and his sinister intentions.   Iago’s language is extremely baseRead More Villainous Iago of Shakespeares Othello Essay1841 Words   |  8 PagesVillainous Iago of Othello  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚   Who can compare in depth of evil to the villainous Iago in William Shakespeare’s tragic drama Othello? His villainy is incomparably destructive on all of those around him.    Iago’s very language reveals the level at which his evil mind works. Francis Ferguson in â€Å"Two Worldviews Echo Each Other† describes the types of base, loathsome imagery used by the antagonist Iago when he â€Å"slips his mask aside† while awakening Brabantio:    Iago is lettingRead MoreIago of William Shakespeares Othello Essay885 Words   |  4 PagesIago of William Shakespeares Othello Iago has a great understanding of people and how they will react to different situations and this skill allows him to control the action so neatly that it as if is he himself is the playwright. He has no regard for the thoughts of others and skilfully manipulates those around him to trick them to play a part in a strategy he has so meticulously planned, for example, the brawl scene. But by no means does he carry out his plans regardless

Sunday, December 22, 2019

Use Of Prayer And Scripture On Cognitive Behavioral Therapy

Use of Prayer and Scripture in Cognitive-Behavioral Therapy Summary Siang-Yang Tan, a psychologist that has been in the field for over 25 years wrote a journal on the Use of Prayer and Scripture in Cognitive-Behavioral Therapy. This journal â€Å"covers the appropriate and ethical use of prayer, including inner healing prayer, and Scripture in a Christian approach to cognitive-behavioral therapy† (Tan, 2007). In this journal he expounded on the methods he used through his experience to ethically provide prayer and scripture in a suitable fashion. He also went a little further to talk about how, â€Å"Cognitive-behavioral therapy (CBT) is one of the most empirically supported treatments (ESTs) available for a wide variety of psychological disorders† (Tan, 2007). Tan described in part on how the principles of prayer can be merged in the therapy process and in certain circumstances have value in the client’s needs through their receptiveness. Tan, also established 8 key biblical features that he incorporated in cognitive-behavioral therapy (CBT). These features ranged from; agape love, dealing with trauma in children, the meaning of spiritual and experiential and even mystical aspects of life and faith, how to focus on how problems in thought and behavior can be approached biblically, the emphasis on the Holy Spirit’s ministry in inner healing as well as cognitive, the need to pay attention to external factors such as family and society as valued resources, the use of only thoseShow MoreRelatedUse of Prayer and Scripture in Cognitive Behavioral Therapy989 Words   |  4 Pagesï » ¿ Use of Prayer and Scripture in Cognitive-Behavioral Therapy Liberty University Use of Prayer and Scripture in Cognitive Behavior-Therapy Summary Use of Prayer and Scripture in Cognitive-Behavior Therapy can be found in the Journal of Psychology and Christianity. The author, Stan Yang-Tan, covers the apposite use of applying prayer and scripture to the 30-year-old process of Cognitive Behavioral Therapy (CBT) (p.101). With an array of psychologicalRead MoreUse of Prayer and Scripture in Cognitive-Behavioral Therapy Essay1703 Words   |  7 PagesUse of Prayer and Scripture in Cognitive-Behavioral Therapy: A Journal Article Beatrice St.Surin Liberty University COUN-506 September 23, 2012 Abstract According to the article Use of Prayer and Scripture in Cognitive-Behavioral Therapy, published in the Journal of Psychology and Christianity in 2007, Siang-Yang Tan talked about how prayer and scripture can be incorporated into the practice of cognitive-behavioral therapy (CBT). Lately, in the field of CBT, there have been an increasedRead MoreA Review of: The Use of Prayer and Scripture in Cognitive-Behavioral Therapy816 Words   |  4 Pagesof: â€Å"The Use of Prayer and Scripture in Cognitive-Behavioral Therapy† Summary In Tan’s article, â€Å"The Use of Prayer and Scripture in Cognitive-Behavioral Therapy† published by the Journal of Psychology and Theology in 2007, he discusses integrating prayer and scripture with Cognitive Behavioral Therapy. Tan uses examples of integration from real-life counseling sessions that he has been involved in, as a counselor. Tan’s article first discusses the usefulness of CBT and other behavioral techniquesRead MoreUse of Prayer and Scripture in Cognitive-Behavior Therapy Essay638 Words   |  3 PagesReview of Journal Article â€Å"Use of Prayer and Scripture in Cognitive-Behavior Therapy† Review of Journal Article â€Å"Use of Prayer and Scripture in Cognitive-Behavior Therapy† Summary This article talks about Cognitive-Behavior therapy and using prayer and scripture appropriately, how to approach using biblical/ Christian values in therapy. The journal also talks about an historical overview of behavioral therapy, throughout the years. The commentary discusses the two component of mindfulnessRead MoreJournal Of Psychology And Christianity868 Words   |  4 Pagesand Christianity, â€Å"Use of Prayer and Scripture in Cognitive-Behavioral Therapy† by Siang-Yang Tan discusses how prayer and scripture can be incorporated into the practice of cognitive-behavioral therapy (CBT). Expanded CBT described a historical process of behavior therapy that was divided into three generational movements and consisted of a gradual transition from traditional behavior therapy known as; Mindfulness-Based Cognitive Therapy (MBCT), Acceptance and Commitment Therapy (ACT), and (DBT)Read MoreThe Relationship Between Regenerate And Unregenerate Thought Processes Essay1089 Wo rds   |  5 Pagespeople are fundamentally born imperfect; one of the major goals of the therapy assists people to learn to accept their personalities as well as others unconditionally. God s unconditional love for humanity regardless its imperfection is an all-encompassing recurring theme in the Bible. For example, God demonstrated his love for us through the death of his son Jesus when humanity plunged into sin. Similarly, cognitive-based therapy promotes a more realistic view of the self and others, which is in agreementRead MoreUse of Prayer and Scripture in Coginitiv- Behavioral Therapy1247 Words   |  5 PagesUse of Prayer and Scripture in Cognitive-Behavioral Therapy Integration of Psychology and Theology Tamala Rivers February 16, 2012 Summary This article focuses on the use of prayer and scripture in cognitive-behavioral therapy (CBT). First you must focus on the biblical approach which you acknowledge Gods love and deal with past hurts in a proper manner. You also must focus on Gods Holy Spirit and his scriptures. As the therapist you should not be in self, you have to focus on your clientRead MoreReview of Interventions That Apply Scripture in Psychotherapy1048 Words   |  5 PagesApply Scripture in Psychotherapy Summary Garzon (2005) seeks to describe ways in which a therapist may use Scripture within psychotherapy interventions and to increase the awareness of therapists in these techniques. He bases this description by utilizing a case study by the name of George. Garzon contemplates issues surrounding scripture interventions. The article proceeds to relate interventions that use implicit scripture, psycho educational, theo educational, behavioral, cognitive, and affectiveRead MoreThe Cognitive Behavior ( Cbt ) Method2182 Words   |  9 PagesThe Cognitive Behavior (CBT) method is suitable for case study Andrea Conceptualization and Treatment Plan 2; I find this technique to be most applicable to the client’s case. The paper will discuss a summary of the case study to provide clarity as to why this particular process would result in aiding Andrea in focusing on what is going on in her life at this time. The focus of the paper is how CBT is beneficial to the client to bring change. It wil l convey how this method of treatment will be assistingRead MorePsychology, Theology And Spirituality1267 Words   |  6 Pagesbackground when it comes to providing effective and helpful service to their client. McMinn shows his interest in scripture, prayer, confession and sin in this book and even emphasize on ways to try to keep religion out of the sessions while at the same time using your knowledge and word to make the right decision while providing services to a client. McMinn feels that even if you use this form of attitude it can still lead to negative consequences because the majority of disturbances when dealing

Saturday, December 14, 2019

Thurgood Marshall Free Essays

string(108) " of the School The First Year The school’s troubles became apparent in the school’s first year\." 9-494-070 NOVEMBER 18, 1993 JOHN J. GABARRO Thurgood Marshall High School On July 15, David Kane became principal of the Thurgood Marshall High School, the newest of the six high schools in Great Falls, Illinois. The school had opened two years earlier amid national acclaim for being an important breakthrough in inner-city education. We will write a custom essay sample on Thurgood Marshall or any similar topic only for you Order Now Among its many features, the school was specially designed and constructed for the â€Å"house system† concept. Marshall High’s organization was broken down into four â€Å"houses,† each of which contained 300 students, a faculty of 18, and a housemaster. The Marshall complex was designed so that each house was in a separate building connected to the â€Å"core facilities†1 and other houses by an enclosed outside passageway. Each house had its own entrance, classrooms, toilets, conference rooms, and housemaster’s office. (See Exhibit 1 for the layout. ) Kane knew that Marshall High was not intended to be an ordinary school. It had been hailed as a major innovation in inner-city education, and a Chicago television station had made a documentary about it shortly after it opened. Marshall High had opened with a carefully selected staff of teachers; many were chosen from other Great Falls schools and at least a dozen had been especially recruited from out-of-state. Indeed, Kane knew his faculty included graduates from several East and West Coast schools such as Stanford, Yale, and Princeton, as well as several of the very best midwestern schools. Even the racial mix of students had been carefully balanced so that African-Americans, whites, and Hispanics each constituted a third of the student body (although Kane also knew— perhaps better than its planners—that Marshall’s students were drawn from the toughest and poorest areas of the city). The building itself was also widely admired for its beauty and functionality and had won several national architectural awards. Despite these careful and elaborate preparations, Marshall High School was in erious difficulty by the time Kane became its principal. It had been wracked by violence the preceding year, having been closed twice by student disturbances and once by a teacher walkout. It was also widely reported (although Kane did not know for sure) that achievement scores of its ninth and tenth grade students had actually declined during the last two years, while no significant improvement could be found in the scores of eleventh and twelfth graders’ test s. Marshall High School had fallen far short of its planners’ hopes and expectations. The core facilities included the cafeteria, nurses’ room, guidance offices, the boys’ and girls’ gyms, the offices, the shops, and auditorium. ________________________________________________________________________________________________________________ Professor John J. Gabarro prepared this case. HBS cases are developed solely as the basis for class discussion. This case is a revised and redisguided version of â€Å"Robert F. Kennedy High School,† HBS No. 474-183. Cases are not intended to serve as endorsements, sources of primary data, or illustrations of effective or ineffective management. Copyright  © 1993 President and Fellows of Harvard College. To order copies or request permission to reproduce materials, call 1-800-545-7685, write Harvard Business School Publishing, Boston, MA 02163, or go to www. hbsp. harvard. edu/educators. This publication may not be digitized, photocopied, or otherwise reproduced, posted, or transmitted, without the permission of Harvard Business School. 494-070 Thurgood Marshall High School David Kane An athletic man who stood over 6 feet 4 inches tall, David Kane was born and raised in Great Falls, Illinois. His father was one of the city’s first African-American principals; thus Kane was not only familiar with the city but with its school system as well. After serving a tour of duty with the U. S. Marine Corps in Viet Nam, Kane decided to follow his father’s footsteps and went to Great Falls State College, from which he received both his bachelor’s and master’s degrees in education. Kane was certified in elementary and secondary school administration, English, and physical education. Kane had taught English and had coached in a predominantly African-American middle school until ten years ago, when he was asked to become the school’s assistant principal. After five years in that post, he was asked to take over the George La Rochelle Middle School, which had 900 pupils and was reputed to be the most difficult middle school in the city. While at La Rochelle, Kane gained a citywide reputation for being a gifted and popular administrator and was credited with turning La Rochelle around from the worst middle school in the system to one of the best. He had been very effective in building community support, recruiting new faculty, and raising academic standards. He was also credited with turning out basketball and baseball teams that won state and county middle school championships. Kane knew that he had been selected for the Marshall job over several more senior candidates because of his ability to handle tough situations. The superintendent had made that clear when he offered Kane the job. The superintendent had also told him that he would need every bit of skill and luck he could muster. Kane knew of the formidable credentials of Dr. Louis Parker, his predecessor at Marshall High. Parker, a white, had been the superintendent of a small, local township school system before becoming Marshall’s first principal. He had also written a book on the house system concept as well as a second book on inner-city education. Parker had earned a Ph. D. from the University of Chicago and a divinity degree from Harvard. Yet despite his impressive background and obvious ability, Parker had resigned in disillusionment and was described by many as a broken man. In fact, Kane remembered seeing the physical change that Parker had undergone over that two-year period. Parker’s appearance had become progressively more fatigued and strained until he developed what appeared to be permanent dark rings under his eyes and a perpetual stoop. Kane remembered how he had pitied him and wondered how Parker could find the job worth the obvious personal toll it was taking. History of the School The First Year The school’s troubles became apparent in the school’s first year. You read "Thurgood Marshall" in category "Papers" Rumors of conflicts between the housemasters and the six subject area department heads were widespread by the middle of the first year. The conflicts stemmed from differences in interpretations of curriculum policy on required learning and course content. In response to these conflicts, Parker had instituted a â€Å"free market† policy by which department heads were to encourage housemasters to offer certain courses, while housemasters were to convince department heads to assign certain teachers to their houses. Many observers in the school system felt that this policy exacerbated the conflicts. To add to this climate of conflict, a teacher was assaulted in her classroom in February. The beating frightened many of the staff, particularly some of the older teachers. A delegation of eight teachers asked Parker to hire security guards a week after the assault. The request precipitated a debate within the faculty about the desirability of having guards in the school. One group felt that the guards would instill a sense of safety within the school and thus promote a better learning climate, while the other group felt that the presence of guards would be repressive and would 2 Thurgood Marshall High School 494-070 estroy the sense of community and trust that was developing. Parker refused the request for security guards because he believed that symbolically they would represent everything the school was trying to change. In April a teacher was robbed and beaten in her classroom after school hours and the debate was rekindled, except this time a group of Latino parents threatened to boycott the school unless better security measures were instituted. Again Parker refused the request for security guards. The Second Year The school’s second year was even more troubled than the first. Because of budget cutbacks ordered during the previous summer, Parker was not able to replace eight teachers who resigned during the summer; it was no longer possible, therefore, for each house to staff all of its courses with its own faculty. Parker therefore instituted a â€Å"flexible staffing† policy whereby some teachers were asked to teach students from outside their assigned house; thus, students in the eleventh and twelfth grades were able to take some elective and required courses in other houses. During this period, Wesley Chase, one of the housemasters, publicly attacked the move as a step toward destroying the house system. In a letter to the Great Falls Times, he accused the Board of Education of subverting the house concept by cutting back funds. The debate over the flexible staffing policy was heightened when two of the other housemasters joined a group of faculty and department chairpersons in opposing Wesley Chase’s criticisms. This group argued that the individual house faculties of 15 to 18 teachers could never offer their students the breadth of courses that a schoolwide faculty of 65 to 70 teachers could offer and that interhouse cross registration should be encouraged for that reason. Further expansion of a cross-registration or flexible staffing policy was halted, however, because of difficulties encountered in the scheduling of classes in the fall. Several errors were found in the master schedule that had been planned during the preceding summer. Various schedule difficulties persisted until November, when the vice principal responsible for the scheduling of classes resigned. Burt Wilkins, a Marshall housemaster who had formerly planned the schedule at Central High, assumed the scheduling function in addition to his duties as housemaster. The scheduling activity took most of Wilkins’s time until February. Security again became an issue when three sophomores were assaulted because they refused to give up their lunch money during a â€Å"shakedown. † It was believed that the assailants were from outside the school. Several teachers approached Parker and asked him to request security guards from the Board of Education. Again he declined, but he asked Bill Jones, a vice principal at the school, to secure all doors except the entrances to each of the four houses, the main entrance to the school, and the cafeteria. This move appeared to reduce the number of outsiders in the school. In May a disturbance occurred in the cafeteria that grew out of a fight between two boys. The fight spread and resulted in considerable damage to the school, including the breaking of classroom windows and desks. The disturbance was severe enough for Parker to close the school. A number of teachers and students reported that outsiders were involved in the fight and in damaging the classrooms. Several students were taken to the hospital for minor injuries but all were released. A similar disturbance occurred two weeks later and again the school was closed. The Board of Education then ordered a temporary detail of municipal police to the school despite Parker’s advice to the contrary. In protest of the assignment of the police detail, 30 of Marshall’s 68 teachers staged a walkout that was joined by over half the student body. The police detail was removed from the school, and an agreement was worked out by an ad hoc subcommittee of the Board of Education with informal representatives of teachers who were for and against assigning a police detail. The compromise called for the temporary stationing of a police cruiser near the school. 3 494-070 Thurgood Marshall High School Kane’s First Week at Marshall High David Kane arrived at Marshall High on Monday, July 15, and spent most of his first week interviewing individually the school’s key administrators. (See Exhibit 2 for a listing of Marshall’s administrative staff as of July 15. ) He also had a meeting with all of his administrators and department heads on Friday of that week. Kane’s purpose in these meetings was to familiarize himself with the school, its problems, and its key people. His first interview was with William Jones, who was one of his vice principals. Jones, an AfricanAmerican, had previously worked as a counselor and then as vice principal of a middle school. Kane knew that Jones had a reputation as a tough disciplinarian and was disliked by many of the younger faculty and students. However, Kane had also heard from several teachers, whose judgment he respected, that Jones had been instrumental in keeping the school from blowing apart in the preceding year. It became clear early in the interview that Jones felt more stringent steps were needed to keep outsiders from entering the building. In particular, Jones urged Kane to consider locking all of the school’s 30 doors, except for the front entrance, so that everyone would enter and leave through one set of doors. Jones also told him that many of the teachers and pupils had become fearful of being in the building and that â€Å"no learning will ever begin to take place until we make it so people don’t have to be afraid anymore. At the end of the interview, Jones told Kane that he had been approached by a nearby school system to become its director of counseling but that he had not yet made up his mind. He said he was committed to Marshall High and did not want to leave, but that his decision depended on how hopeful he felt about its future. As Kane talked with others, he discovered that the â€Å"door question† was one of considerable controversy within the faculty and that both pro and con feelings ran high. Two of the housemasters in particular—Wesley Chase, an African-American, and Frank Kubiak, a white—were strongly against closing the house entrances. The two men felt that such an action would symbolically reduce house autonomy and the feeling of distinctness that was a central aspect of the house identity and pride they were trying to build. Wesley Chase, master of C House, was particularly vehement on this issue as well as on the question of whether students of one house should be allowed to take classes in another house. Chase said that the flexible staffing program introduced the preceding year had nearly destroyed the house concept and that he, Chase, would resign if Kane intended to expand the crosshouse enrollment of students. Chase also complained about what he described as interference from department heads in his teachers’ autonomy. Chase appeared to be an outstanding housemaster from everything Kane had heard about him— even from his many enemies. Chase had an abrasive personality but seemed to have the best operating house in the school and was well liked by most of his teachers and pupils. His program also appeared to be the most innovative of all. However, it was also the program that was most frequently attacked by the department heads for lacking substance and for not covering the requirements outlined in the system’s curriculum guide. Even with these criticisms, Kane imagined how much easier it would be if he had four housemasters like Wesley Chase. During his interviews with the other three housemasters, Kane discovered that they all felt infringed upon by the department heads, but that only Chase and Kubiak were strongly against locking the doors and that the other two housemasters actively favored crosshouse course 4 Thurgood Marshall High School 494-070 enrollments. Kane’s fourth interview was with the housemaster of A House, Burtram Wilkins, an African-American in his late forties who had been an assistant to the principal of Central High before coming to Marshall. Wilkins spent most of the interview discussing how schedule pressures could be relieved. Wilkins was currently involved in developing the schedule for the new school year until an administrative vice principal was appointed. (Marshall High had allocations for two vice principals and two assistants in addition to the housemasters. See Exhibit 2. ) Two pieces of information concerning Wilkins came to Kane’s attention during his first week there. The first was that several teachers were circulating a letter requesting Wilkins’s removal as a housemaster because they felt he could not control the house or direct the faculty. This surprised Kane, since he had heard that Wilkins was widely respected within the faculty and that he had earned a reputation for supporting high academic standards and working tirelessly with new teachers. However, as Kane inquired further he discovered that although Wilkins was greatly liked within the faculty, he was generally recognized as a poor housemaster. The second piece of information concerned how Wilkins’s house compared with the others. Although students had been randomly assigned to each house, Wilkins’s house had the largest absence rate and the greatest number of disciplinary problems. Jones had also told him that Wilkins’s drop-out rate for the previous year was three times that of any other house. While Kane was in the process of interviewing his staff, he was called on by Francis Harvey, chairman of the social studies department. Harvey was a native of Great Falls, white, and in his late forties. He was scheduled for an appointment the following week but asked Kane if he could see him immediately. Harvey had heard that a letter was being circulated asking for Wilkins’s removal and therefore wanted to present the other side of the argument. He became very emotional during the conversation and said that Wilkins was viewed by many of the teachers and department chairpersons as the only housemaster who was making an effort to maintain high academic standards; his transfer would be seen as a blow to those concerned with quality education. Harvey also described in detail Wilkins’s devotion and commitment to the school and the fact that Wilkins was the only administrator with the ability to straighten out the schedule, which he had done in addition to all his other duties. Harvey departed by saying that if Wilkins was transferred, then he, Harvey, would write a letter to the regional accreditation council telling them how standards had sunk at Marshall. Kane assured him that it would not be necessary to take such a drastic measure and that a cooperative resolution would be found. Kane was aware of the accreditation review that Marshall High faced the following April, and he did not wish to complicate the process unnecessarily. Within 20 minutes of Harvey’s departure, Kane was visited by a young white teacher named Tim O’Reilly, who said he had heard that Harvey had come in to see Kane. O’Reilly said he was one of the teachers who organized the movement to get rid of Wilkins. O’Reilly said he liked and admired Wilkins because of his devotion to the school, but that Wilkins’s house was so disorganized and discipline so bad that it was nearly impossible to do any good teaching. O’Reilly said that it was â€Å"a shame to lock the school when stronger leadership is all that’s needed. † Kane’s impressions of his administrators generally matched what he had heard about them before arriving at the school. Wesley Chase seemed to be a very bright, innovative, and charismatic leader whose mere presence generated excitement. Frank Kubiak seemed to be a highly competent though not very imaginative administrator, who had earned the respect of his faculty and students. John Di Napoli, a housemaster who was only 26, seemed very bright and earnest but unseasoned and unsure of himself. Kane felt that with a little guidance and training, Di Napoli might have the greatest promise of all. At the moment, however, Di Napoli appeared to be uncertain, and tentative, and Kane suspected that Di Napoli had difficulty simply coping. Wilkins seemed to be a sincere and devoted person who had a good mind for administrative details but an incapacity for leadership. 494-070 Thurgood Marshall High School Kane knew that he would have the opportunity to make several administrative appointments because of three vacancies that existed. Indeed, should Jones resign as vice principal, Kane could fill both vice principal positions. He knew that his recommendations for these positions would carry a great deal of weight with the central office. The only constraint Kane felt in making these appointments was the need to achieve some kind of racial balance among the Marshall administrative group. With his own appointment as principal, the number of African-American administrators exceeded the number of white administrators by a ratio of two to one, and Marshall did not have a single Latino administrator, even though a third of its pupils had Hispanic surnames. The Friday Afternoon Meeting In contrast to the individual interviews, Kane was surprised to find how quiet and conflict-free these same people were in the staff meeting he called on Friday. He was amazed at how slow, polite, and friendly the conversation appeared to be among people who had so vehemently expressed negative opinions of each other in private. After about 45 minutes of discussion about the upcoming accreditation review, Kane broached the subject of housemaster-department head relations. The ensuing silence was finally broken by a joke Kubiak made about the uselessness of discussing that topic. Kane probed further by asking whether everyone was happy with the current practices. Harvey suggested this was a topic that might be better discussed in a smaller group. Everyone in the room seemed to agree with Harvey except for Betsy Drobna, a white woman in her late twenties who chaired the English department. She said that one of the problems with the school was that no one was willing to tackle tough issues until they exploded. She said that relations between housemasters and department heads were terrible, and it made her job very difficult. She then attacked Wesley Chase for impeding her evaluation of a nontenured teacher in Chase’s house. The two argued for several minutes about the teacher and the quality of the experimental sophomore English course that the teacher was giving. Finally, Chase, who by now was quite angry, coldly warned Drobna that he would break her neck if she stepped into his house again. Kane intervened in an attempt to cool both their tempers and the meeting ended shortly thereafter. The following morning, Drobna called Kane at home and told him that unless Wesley Chase publicly apologized for his threat, she would file a grievance with the teachers’ union and take it to court if necessary. Kane assured Drobna that he would talk with Chase on Monday. Kane then called Eleanor Dodd, one of the school’s math teachers whom he had known well for many years and whose judgment he respected. Dodd was a close friend of both Chase and Drobna and was also vice president of the city’s teachers’ union. He learned from her that both had been long-term adversaries but that she felt both were excellent professionals. She also reported that Drobna would be a formidable opponent and could muster considerable support among the faculty. Dodd, who herself was African-American, feared that a confrontation between Drobna and Chase might create tensions along race lines within the school even though both Drobna and Chase were generally quite popular with students of all races. Dodd strongly urged Kane not to let the matter drop. She also told him she had overheard Bill Jones, the vice principal, say at a party the preceding night hat he felt Kane didn’t have either the stomach or the forcefulness necessary to survive at Marshall. Jones further stated that the only reason he was staying was that he did not expect Kane to last the year. Should that prove to be the case, Jones felt that he would be appointed principal. 6 Exhibit 1 494-070 -7- 494-070 Exhibit 2 Illinois Thurgood Marshall H igh School Administrative Organization, Thurgood Marshall High School, Great Falls, Principal David Kane, 42 (African-American) B. Ed. , M. Ed. , Great Falls State College Vice Principal William Jones, 44 (African-American) B. Ed. , Breakwater State College M. Ed. counseling), Great Falls State College Vice Principal Housemaster, A House Burtram Wilkins, 47 (African-American) B. S. , M. Ed. , University of Illinois Housemaster, B House Frank Kubiak, 36 (white) B. S. , University of Illinois M. Ed. , Great Falls State College Housemaster, C House Wesley Chase, 32 (African-American) A. B. , Wesleyan University B. F. A. , Pratt Institute M. A. T. , Yale University Housemaster, D House John Di Napoli, 26 (Italian-American) B. Ed. , Great Falls State College M. Ed. , Ohio State University Assistant to the Principal Vacant Assistant to the Principal (for community affairs) 8 Vacant Vacant How to cite Thurgood Marshall, Papers

Thursday, December 5, 2019

Basic Financial Accounting Theory You Should Know

Question1: newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after 15 September 2014. Your article could also come from one of the professional journals such as 'Charter'. The article should not come from an academic journal. Academic journals generally do not contain news articles or articles of less than one page and are usually only published 2 or 4 times a year.Explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session. Answer1: Regulation as Accounting Theory Regulation in accounting is important to serve best to the society and optimize the allocation of the resources. The changes in the accounting entries are done to bring the impact of regulation on the accounting principles. The regulation in the accounting theory is essential to provide necessary information to make the economic decisions (Gaffikin, 2015). The article of Accounting News published in the BDO in December 2014 presents news of the changes in the Annual Financial statements for the year 2014. The new reflects that there are not many significant changes in the Annual Financial statements for 31 December 2014. The changes in the Annual Statements will be in the following Disclosing entities There will be certain changes to the individual key management personal disclosures. There will be change in the Investment entity amendments to AASB 10 of the consolidated Financial Statements. There will be change in the recoverable amount disclosure. There will be certain annual improvements. 21 Levies will be interpreted. There will reduction in the disclosure requirements There will be consolidation and joint arrangements for the non-profit entities. The rationale behind financial accounting and the changes in the financial statements for the year 2014 has been reflected in the article. According to the changes made to the Annual Statement reporting for the year 2014 includes deletion of the additional information about the individual key management personnel (KMP) remuneration, information related to option holdings of shares and information related to other transactions that appear in the notes to financial statements. According to the Corporation Act Regulation 2M.3.03 (1), items 17-24, the following information has to be incorporated in the remuneration report that has been audited. Thus the following changes have to be incorporated in the new financial statements. The reasons for the following changes in the financial statements are that it is considered by the Australian Accounting Standards Board (AASB) that the disclosures of KMP represent the disclosures of Corporate Governance. They must be included in the Corporations Act of 2001. There have been certain changes in the amendments regarding the investment entity. There has been certain change in the disclosures of AASB 10 which has included the concept of investment entity. In case of an investment entity, the investments to the subsidiaries must be recognized at fair value via profit or loss calculation. The calculation of fair value must be according to the guidelines represented in AASB 9 and AASB 139. There are certain criteria for a firm to become an investment entity. They have been incorporated in the new financial statements. There have been certain changes in the disclosures of the recoverable amounts. Earlier the recoverable amount had to be disclosed of a cash generating unit. The goodwill and the intangibles are attached with the recoverable amount. But the change that has been implemented in the financial statements states that the recoverable amount must be disclosed in case of individual assets. According to AASB 2013 -3 there are various additional disclosures that have been introduced. In this measure the amount that is recoverable is calculated by deducting cost of disposal from the fair value. This is applicable in which the fair value is at the level of 2 or 3. There have been certain annual improvements in the AASB 2014-1. The changes have been made in the Share based payments. The targets of performance can be based on various metrics. There will be changes in accounting when the metric was a non market condition. There have been changes in the AASB 3 Business combination in which the contingent consideration is measured at fair value via calculation of profit or loss. According to the changes in the representation of the Annual Statements, there have been changes in the interpretation of the 21 Levies. It was initially imposed on the European banks which had to deal with the banking levies. But the area of concern of the particular levy has been widened. It will deal with all types of Government levies. But it will not cover the income taxes under AASB 112 Income Taxes(Asic.gov.au, 2015) The revision in the Annual Statements reports that the RDR is only applicable on or after 1st July 2013. The Reduced disclosure requirement is not applicable for the private companies, charitable organizations and the clubs. The financial statements have to comply with the IFRS or the additional disclosures of RDR. For not for profit organizations, the following standards AASB 10, AASB 11, AASB 12, AASB 127 and AASB 128 will be applicable from 31 December 2014. However it is not easy to apply these measures for NFP. Since the variable return does not flow to the investor via dividend it is tough to apply these measures. The changes implemented in the Financial Statements focuses on the valuation of the assets. It encourages the auditors to consider the need to impair the goodwill and the other assets. It identifies the cash flows that are unrealistic and based on assumptions. The new amendments have been made to identify the mismatch between the cash flow and the assets that has been tested for impairment. It focuses on fair value calculations. The fair value calculations of the financial assets must be based on specific models. The accountants have to abide by the policies of accounting that will have potential impact on the results of reporting. These include arrangements of the balance sheet, recognition of revenue and tax accounting. It is a challenging job to make the financial statements according to the standards of AASB and IFRS. It is a tough job to apply the new changes that takes place every year. The changes impact on the presentation of the financial statements and the disclosures that are accompanying the financial statements. There have been little changes for the profit entities financial statement reporting. But changes have taken place in the annual reporting for not for profit entities. Thus the auditors and the preparers of the financial statements will be posed with challenges while reporting for not for profit sector. Over the next few years there will not be any significant changes in the IFRS and the AASB standards (grantthornton.com.au, 2014). The changes has been made in the reporting standards of the not for profit organizations so that it can suit to wide range of scenarios. But the changes has not been implemented for the profit organizations which will reduce the burden on the preparers and the auditors of the financial statements (bdo.com.au, 2014) ; (ey.com, 2014). Question2: a) Describe in your own words the issues that the exposure draft/proposal and comments letters are dealing with. b) Is there agreement among the various groups? Describe the issues where there is agreement/disagreement and provide examples. c) In your opinion, which of the three theories of regulation (eg, public interest, private interest orcapture theory) best explains the comment letters? Justify your answer. Answer2: Exposure Draft on Investment Entities: Application of the consolidation exception ( proposed amendments to AASB 10 and AASB 128) According to the norms of IFRS 10 norms, clarification has to be provided regarding the consolidation of the financial statements for the subsidiary. The subsidiaries will be measured at fair value. The parent company will be responsible for the preparation for the consolidation of the financial statements. The subsidiary does not have to prepare separate financial statements ( ifrs, 2015) According to IFRS 10, the subsidiary does not have to prepare the financial statements. They are part of the operations of the parent company. They do not have to measure the financial statements at the fair value. The duty of the subsidiary companies is to provide service which is known as the investment activities (Aasb.gov.au, 2015). The measurement of the investment at fair value will be done by the parent company. The subsidiaries will not be involved in the measurement of the financial statements at fair value. According to IFRS 10 , the non investment entity parent of the investment entity cannot retain the fair value measurements as applied by the investment entity to the interest of the subsidiaries. The consolidation of all the investment of the group will be done by the non investment entity (Bryan ,2007). The non investment entity has the full responsibility of the consolidation of the financial statement. The parent company will have to consolidate the financial statements at fair value. The subsidiary companies have to be taken into consideration. The application of this method has been prevented by the IAS 28 for the non investment entities in the subsidiaries. It is not applicable for the joint venture and other major entities of investment (www.aasb.gov.au, 2015). Comment letters 1. Dr Bikram Chatterjee from Deakin Graduate School of Business - The professor of the business school find these changes satisfactory. The changes to IFRS 10 are appropriate. The changes from AASB are satisfactory. The Government of Australia will not form a barrier to the changes that has been made for the investment entity. The proposal will help in the cost of savings for the investment entities. The investors will have information about the performance of the organization. The information will be beneficial for the investors in making their investment decisions. 2. Deloitte Touche Tohmatsu limited - According to them, there will be lack of transparency within the financial statements as a result of fair value considerations for the investment entities. There will be other issues like difference in obtaining information. It will create difference in the equity method of accounting in case of joint venture and the other associates. There will be lack of feasibility which will create huge amount of confusions. 3. PwC - The implications of the exposure draft has been agreed by PwC. According to them the proposal of ED 249 will be helpful for the preparation of the consolidated form of the financial statements. It will be a relevant for the investors and helpful to make their investment decisions. But there have not been significant changes for the nonprofit organizations. The changes has not been implemented for the public entities (Ifrs.org, 2015). 4. Macquarie Group Limited - The group has agreed to the norms presented in the exposure draft. They agree to the fact the parent company will be responsible for the consolidation of the financial statements. They agree to the proposal that the subsidiaries will be involved in the operations but the financial statements will be prepared by the parent company. There are certain issues presented by the group. They do not agree to the fact that the equity method will be used by the non investment entity by using fair value measure. Lack of transparency is the major issue . It is not appropriate on a theoretical aspect. The associates lack consistency as they donot have a legal entity structure. CPA Australia and Chartered accounting Australia and New Zealand - The norms of IFRS 10 is disagreed by CPA Australia. According to them, the different approach will lead to lot of complexity in the calculation using fair value. It will bring lot of complexity within the financial statements. They have suggested that the same method must be used for the calculation. This will reduce the complexity. This means that the same fair value approach must be used by the associate or the joint venture company. The regulation can be described by the Private interest theory. The theory provides solutions that will be beneficial for the company and the investors. According to the Private interest theory, it is applicable for the self interest of the company. The exception to consolidation is favorable for the company as the companies does not have to prepare the financial statements twice. The changes in the structure of AASB 249 and AASB 250 will be helpful for the users and the company. This leads to time saving. The amount of investment is less and the reporting is less complex. The company will be able to save cost. This will be helpful for the economy of Australia as there will be proper allocation of resources (Bryant, 2010); (Ku, 2010). Conclusion From the two assignments it is clear that the company has to abide by certain standards for the preparation of the financial statements. The changes in the financial statements will make reporting transparent. It can be said that the comments from the companies and the other governing bodies is in mixed form. But the application of the equity method by the use of fair value for the non investing entity investor has not been accepted by majority of the group members. Overall it can be said that the members has agreed to the amendments that has been made the AASB and the IFRS 10. References Aasb.gov.au, (2015). News. bdo.com.au, (2014). ACCOUNTING NEWS. Bryan, M. (2007). Private law in theory and practice. London: Routledge-Cavendish. Bryant, W. (2010). General equilibrium. Singapore: World Scientific Pub. Co. grantthornton.com.au, (2014). Technical Accounting Alert. Ifrs.org, (2015). IFRS - Exposure Draft and Comment letters. Ku, M. (2010). Political change in view of the theory of change and balanced, harmonious union of the private interest and the public interest. Lanham, Md.: University Press of America. www.aasb.gov.au/, (2015). Investment Entities: Applying the Consolidation Exception. Gaffikin, M. (2015). Regulation as Accounting Theory. ey.com, (2014). EndeavourTM (International) Limited November 2014 edition An illustration of an Australian companys annual financial report for the 31 December 2014 year end (also applicable to 30 June 2015 year ends). Asic.gov.au, (2015). 14-294MR Focus for 31 December 2014 financial reports | ASIC - Australian Securities and Investments Commission.

Thursday, November 28, 2019

Anorexia Essays - Eating Disorders, Psychiatry, Behavioural Sciences

Anorexia In today's society, we often hear of people who suffer daily from illnesses such as cancer, AIDS, obsessive-compulsive disorder, phobias, tuberculosis, downs syndrome and many other types of illness both communicable and non-communicable. What about the illness that consumes the life of over eight million Americans, 90% being women? "Anorexia nervosa, in medicine a condition characterized by intense fear of gaining weight or becoming obese, as well as a distorted body image, leading to an excessive weight loss from restricting food intake and excessive exercise. Anorexia nervosa is not associated with any preexisting physical illness. It is found chiefly in adolescents, especially young women." 1 Anorexia nervosa, according to psychologists is a mental disorder: "psychological and behavioral syndromes that deviate significantly from those typical of human beings enjoying good mental health. In general, a mental disorder involves present distress or impairment in important areas of functions."2 The illness is brought on by many elements, mainly negative feelings towards ones appearance, low self-esteem, depression, the need and want to compete in a sport and be number one, and the need to strive for perfection. Women today are greatly affected by the need to look perfect. What woman doesn't want to look like Cindy Crawford, Christy Turlington, Brooke Shields or Naiomi Campbell (just to name a few)? According to a recent survey in GLAMOUR magazine, not many. The survey shows that out of 33,000 females who participated 85% were not Chambers 2 happy with their body and overall appearance. Women of our generation suffer from the impacts of having a poor body image, and would go to any lengths to get the look of the latest cover girl model. The results of this trend, although good for the distributors of diet pills, fad foods and the so-called miracle drinks, are destroying the young women of America. What may start out to be a simple diet can quickly turn into a deadly illness. A dieter who starts by skipping a meal once and a while will slowly begin to fade away, the illness starts off showing promising results with visible rapid weight loss, but quickly becomes fatal. The disease is on the rise amongst athletes, both men and women " Eating disorders originate in the mind, and like any disease of deception, they are difficult to escape."3 It is for this very reason that athletes are so susceptible to the illness. Their minds tell them that in order to be the best, they need to look the best and in order to look the best they have to be as thin as possible. The illness is extremely common in gymnastics, and this can be clearly seen in the case of a young women named Christy Henrich whose life recently fell short when anorexia took over her mind, body and soul and won. At the young age of twenty-two she died of multiple organ failure, weighing in at only sixty-one pounds. According to Dr. David McKinsey, "a person passes the point of no return, and then, no matter how aggressive the care is, it doesn't work. The major problem is a severe lack of fuel. The person becomes so malnourished that the liver doesn't work, the kidneys don't work, and neither do the muscles. The cells no longer function." 4 Even though her weight showed an improvement from just 47 pounds at the time of her discharge from a previous medical center, to 61 pounds at the time of Chambers 3 admittance to Research Medical Center in Kansas her body just could not handle the complications from all the years of abuse. She was pushed to hard by her coach, and the want to be the perfect gymnast, and it took her life " Eating Disorders are easily the gravest health problems facing female athletes, and they affect not just gymnasts, but also swimmers, distance runners, tennis and volleyball players, divers, and figure skaters. According to the American College of Sports Medicine, as many as 62% of females competing in "appearance"sports (like figure skating and gymnastics) and endurance sports suffer from an eating disorder."

Monday, November 25, 2019

DIEGO RIVERA AN ARTIST essays

DIEGO RIVERA AN ARTIST essays My artist name is Diego Rivera he is a Mexican painter who produced murals on social themes and who ranks one of my countries greatest artists. He was born in Guanajuato and educated at the San Carlos Academy of Fine Arts , in Mexico City. he studied painting in Europe between 1907 and 1921, becoming familiar with the innovative cubist forms of the French painter Paul Cezanne and Pablo Picasso. In 1921 Riviera returned to Mexico and took a prominent part in revival of mural painting initiated by artists and sponsored by the government . Believing that art should serve the working people and be readily available to them , he concentrated on painting large frescoes, concerning the history and social problems of Mexico, on the walls of public buldings.His works during 1930s included frescoes the Ministry of Educational Mexico City and in the National Rivera was an active member of the Mexican Communist party , and he painted murals in the National Palace , Mexico City 1929, and the Palace Cortes , Cuernavaca1930 .In 1929 Riviera married Frida Kahlo who is now considered to have been a leading 20th century Mexican I think what I like the most the murals that he painted I liked how he drew the Indian people their faces the scenery , the palace and his style. Riviera's murals are rich in archeological detail and painted in sharply outlined , linear style. Most of them have clear , three dimensional figures in a shallow space , although a deep spatial extension of landscape appears at the top of some works . Rivera also executed easel paintings and portraits and designed and built his Mexico City house , the Anahuacalli, which is now a museum housing the extensive collection of pre-Columbian art that he left for Mexican people . I liked the water colors that Riviera used for the murals and the way he painted ...

Thursday, November 21, 2019

Supply, Demand and Elasticity Essay Example | Topics and Well Written Essays - 750 words

Supply, Demand and Elasticity - Essay Example It is used as a starting point to much more advanced economic models and theories. Supply is "the quantity that producers are willing to sell at a given price." (Supply and Demand, 2006). Supply depends on the market price of the good and the production costs. Demand, on the other hand, is "the quantity of a good that consumers are not only willing to purchase but also have the capacity to buy at the given price." (Supply and Demand, 2006). It depends on the willingness to buy according to the price of the good, the level of income of the buyer, personal tastes, the price of substitute and complementary goods. There are mathematical methods to show the relationship between supply and demand such as equations and graphs. The mathematical methods are used to get a better understanding between the sellers and the buyers. The following is a simple graph of supply and demand curves: The slope of the supply curve is upwards to the right and it means that as the price goes up, the producer will be willing to produce more. The slope of the demand curve is downwards to the right and it means that a greater quantity of goods will be demanded when the price goes down. The point where the supply and the demand curves intersect is the equilibrium point. When the demand curve shifts, we have the following graph: In the case that more buyers want to buy some goods, the quantity demanded at all prices will tend to increase. The increase in demand can happen due to changes in taste. This can be "represented on the graph as the curve being shifted right, because at each price point, a greater quantity is demanded. () Conversely, if the demand decreases, the opposite happens." (Supply and Demand, 2006). When the supply curve shifts, we have the following graph: In the case that the seller's costs change, then the supply curve will shift. "Notice that in the case of a supply curve shift, the price and the quantity move in opposite directions. () Conversely, if the quantity supplied decreases, the opposite happens." (Supply and Demand, 2006). In some cases the supply curve is vertical: it means that the quantity supplied is fixed, no matter what the market price. A clear example of this case is the amount of land in the world that can be considered to be fixed. Elasticity Wikipedia defines elasticity in the following way: "In economics, elasticity is the ratio of the incremental percentage change in one variable with respect to an incremental percentage change in another variable." (Elasticity, 2006). This is very important concept in order to understand the behaviour of supply and demand in the market. There are different kinds of elasticity. There is arch elasticity which calculates the elasticity over a range of values. There is also point elasticity which uses differential calculus. In general, elasticity is a measure of relative changes in supply and demand reflected on price in the market. An example of elasticity happens we it is considered to know what happens to the buyer's demand for a product when prices increase. Buyers will usually buy less of that product, they can consume it less or they can substitute it for another product. "The greater

Wednesday, November 20, 2019

Policy and practice in the education of bilingual children Essay

Policy and practice in the education of bilingual children - Essay Example Educators must observe the following key principles in teaching foreign children. First, bilingualism is an asset instead of a liability for children who know more than one other language other than their mother tongue or primary language. Baker (2006) contends that evidence supports that there are cognitive and performance advantages in being bilingual over being monolingual. Another principle to be remembered by educators is that language learners should be kept cognitively challenged with the continuous provision of linguistic and contextual support. Lastly, the acquisition of another language should go hand in hand with the student’s cognitive and academic development within the same school environment and the student would not need outside support. This implies that the school curriculum is already embedded with these language learning principles. School Observation One school was observed regarding its adherence to the policies set by the â€Å"Rationale for Planning fo r Children Learning English as an Additional Language† document as well as analyse its practices with theories on bilingual education. The school looked like a typical one when one enters it. No welcome procedures were observed nor signs around the school seen in relation to the cultural composition or languages of the students or teachers. However, towards the entrance of the main building, a bulletin board on Black History Month was on display. This was the only piece of evidence in the campus that showed recognition of another culture. As one enters the Year 1 Key Stage 1 classroom, the same generic ambience was observed. Children were grouped into various groups according to their ability levels. On the wall near the teacher’s desk is a list of pupils’ literacy levels indicated with pictures of fruits. For example, the low ability group belonged to the grape group. The middle ability group belonged to the banana group and the high ability group belonged to th e apple group. The same was done with numeracy levels. However, these were represented by shapes. For example, the low ability levels for numeracy belonged to the triangle group, the middle ability level in the square group and the high ability level in the circle group. These groupings were for the mainstream students. The EAL learners and SEN learners belonged to another group. A special corner for learning another language featured pictures of different body parts with words in Spanish. For example, a picture of eyes with the Spanish word eyes, â€Å"Ojos† underneath. Also, there were words displayed in Spanish and translated in English such as â€Å"Good morning†, â€Å"Good afternoon†, â€Å"Hello†, â€Å"Goodbye† and so forth. However, there were no EAL books nor books with any other language except English seen in the book corner. Other adornments on the walls include different pictures of children’s actions with the words indicating the actions such as good listening, eyes looking, lips closed, sitting with their legs crossed. These pictures represented good behaviour as indicated with a thumbs-up picture. For EAL students, such visual aids are graphic

Monday, November 18, 2019

Freud and Neuroses Essay Example | Topics and Well Written Essays - 750 words

Freud and Neuroses - Essay Example According to psychodynamic theory, neurosis, are the manifestations of one's attempts to ignore unconscious conflicts (Ricker 2006). Prior to Freud doctors and analysts believed that neuroses - metal disorders like depression, excessive anxiety were due to heredity. However, detailed investigations led Freud to believe that it was the malfunction of sexual instincts of childhood or adulthood that was at the bottom of neuroses, "there are grounds for regarding the neurosis as an acquired one, careful enquiry directed to that end reveals that a set of noxae and influences from sexual life are the operative aetiological factors" (Standard Edition, 1905 3: 99). Though some causes like emotional imbalances, physical tiredness, and stressful mishaps, other acute illnesses were more prominent, they were only secondary reasons for neurosis. According to Fine (1962) "Freud's thought in the 1890's centers around one major clinical observation: Neurosis involves a defense against unbearable ide as." (p.12) Using the concept of inner conflict, which is central to all psychoanalysis, Freud observed two distinct processes, the dominant one that propelled towards immediate release, and the other secondary one that tried to keep things under check and control; these he later named as 'ego and id' (Fine, 1962:13). Freud states that, "The tension between the harsh super-ego and the ego that is subjected to it, is called by us the sense of guilt; it expresses itself as a need for punishment" (Civilization and Its Discontents, 1962: 70). Fine observes the accuracy of Freud's analyses as "the primary and secondary processes, the main trend and the compromise trend of the nervous system, the two biological rules of attention and defense, the indications of quality, reality, and thought, the state of the psycho-sexual group, the sexual determination of repression, and, finally, the factors determining consciousness as a perceptual function" (Fine, 1962:10). The essay titled "Sexual Aberrations" in the three essays that explicate Freud's The Theory of Sexuality (1905) states that "the tension" created by the conflict, was "to be relieved the libido needs an object" and the object may be anything, including "male and female genitals" (Fordham, 1992:11-12). The ego is introduced through the introduction of an inner conflict - which sets in motion the 'anxiety'. In neurotics however, when the vision of the object is lost, it is perceived as the loss of the object itself, the imaginary sense of loss is thus, slightly more exaggerated. Which loss becomes 'unbearable'; ego is able to keep alive this perceived loss in short, he explored the conflict as two sides with the defense idea on one side and the 'unbearable' idea on the other. And from his investigations he understood that the 'unbearable' idea mostly involved the past of the neurotic patient, rather than a happening of the present (Fine, 1962:10). Repression and Hysteria Fordham observes that, "Freud had extensive evidence from the psychoanalysis of the neuroses, especially hysteria and the obsessional neuroses, in which he discovered the so-called perversions that had become repressed." (1998:12). Furthermore, for Freud, the concept of "repression," was very important to his

Friday, November 15, 2019

A transaction cost analysis of the apparel industry

A transaction cost analysis of the apparel industry The gradual integration of global economic markets bears many challenges for companies which continuously attempt to adjust to changes in their business environment in providing value to customers. In many industries and in particular the apparel industry the supply chains through which firms operate have become increasingly dispersed and global (Gereffi, 1999). With post crisis consumer spending still unstable and cotton prices  [1]  having increased by more than 160% since March 2010 (see figure 2 in Appendix E) apparel retailers see their margins eroding. Simultaneously, short product life cycles, volatile consumer preferences and fierce competition on price and quality through an increased availability of low cost manufacturing  [2]  make it difficult for retailers to sustain a competitive advantage. Since the 1990s, many retailers have shifted the arena of competition to timing and know-how or simply put on supply chain management in trying to reduce the risk of mark downs, stock-outs and high inventory levels inherent in the supply chain (Hammond Kelly, 1991, p. 1; Richardson, 1996, pp. 400-401). It is a general opinion that it would be optimal in terms of cost and flexibility for retailers to source apparel from independent suppliers likely in low-cost countries. This seems to be valid for the mom-and-pop stores around the corner as well as for two of the worlds largest apparel retailers The Gap and HM. At the same time, we see Zara and Benetton who partially produce merchandise at company-owned factories located in Spain and Italy, Eastern Europe, Tunisia, India respectively. This is striking for two reasons: one, the production cost in Europe are higher than in most East Asian economies  [3]  towards where much of global apparel manufacturing has shifted (Gereffi, 1999). Second, vertical integration is perceived to be a burden in an environment that requires a high degree of operational flexibility (Richardson, 1996). So why is it that those firms break with the rule of contracting out all production (CNN.com, 2001) that has developed over the past decades? In this paper, I will analyze the motives and strategies that determine a retailers sourcing decision. Although the sourcing strategy defines both, the location and the organizational entity  [4]  , the focus of this composition is to explain why HM and Gap outsource production while Zara and Benetton are vertically integrated into apparel manufacturing. In explaining vertical integration economic theory has considered different aspects: the neoclassical theory turns to efforts of firms to mitigate inefficiencies caused by market power [] or enhance market power within the vertical chain (Joskow, 2006, p. 1). From an organizational perspective, the approach adopted here, transaction cost economics (TCE) ties production, coordination and motivation costs to the various forms of organizations economic agents attempt to minimize. I will explain the basic trade-off underlying the decision of vertical integration, review the origins of TCE and introduce a framework by Oliver Williamson. Williamsons framework focuses on measuring the risk of opportunistic behaviour The analysis of the apparel industry shows that the risk of expropriation is mainly driven by the Sourcing has become a central process in the context of coroporate functions (guericini) Fashion industry shows different approaches To be analyzed in terms of efficiency and transaction costs Is there an optimal governance structure How have they changed over time What are the implications and drawbacks to the theory How will this be in the future Using case studies Implications for validity of TC Is it a matter of choice or a matter of searching for the unique best way? Vertical integration and its determinants Vertical integration and the make or buy trade-off A vertically integrated firm performs subsequent steps along its vertical chain defined as the process that begins with the acquisition of raw materials and ends with a sale (Besanko, Dranove, Shanley, 2000, p. 109) internally. Those internally performed activities define the vertical boundary of a firm. The vertical chain in the apparel industry is illustrated in Figure 1 and described in more detail in Appendix D. Figure : The vertical chain in the apparel industry Source: self-made diagram, based on Besanko et al. (2000) and Milgrom Roberts (1992) In mapping a firms boundary a useful criterion is the degree of flexibility and authority of a firm to make investments, product-mix and employment decisions at the relevant stage (Richardson, 1996, p. 403). This is in line with Hart Grossmann (1986) who define a firm to consist of those assets that it owns or over which it has control. The choice of performing an activity inside the firm is often called a make or buy decision. At the extreme end of buying an input, parties use anonymous market contracting (Joskow P. J., 1988, p. 101) and may not engages in further transactions. Contrary, vertical integration substitutes the contractual exchange through an internal process. For further use the form of organizing a transaction is called governance structure. In determining the optimal governance structure organizational based theories help to link respective costs and benefits of organizing a transaction. According to TCE a firm must weigh technical, coordination and motivation cost in defining its vertical boundaries. A firm operates technically efficient if it is using a cost-minimizing production process. This can be achieved through making investments in technology and engineering or sourcing from external suppliers who are specialized on the production of that input. Organizational efficiency refers to the minimization of coordination, motivation costs and the risk of opportunistic behaviour (Besanko, Dranove, Shanley, 2000). Through vertical integration a firm benefits from the authority to settle conflicts, control over the production and information process as well as stronger team incentives. Potential costs of vertical integration arise from a lack of competitive pressure and thus a potential lack of innovation, lower economie s of scale in production, more bureaucracy, the risk of bad management decisions  [5]  leading to tied resources in possibly inefficient processes and coordination efforts to align interests among business divisions. The market has benefits from competitive pressure on the firms operating in the market, economies of scale facilitated by the possibility of demand pooling, technological efficiency since firms are specialists and the possibility of freely choosing a supplier. Costs of a market transaction are higher coordination efforts, misaligned incentives between trading parties and inefficiencies arising from opportunistic behaviour (Besanko, Dranove, Shanley, 2000; Perry, 1989; Milgrom Roberts, 1992: Joskow, 2006). According to Ronald Coase and Oliver Williamson considered to be the pioneers in the field of TCE the main determinant causing frictions between parties involved in a transaction is the risk of expropriation by trading parties. In the next section I will review their work in the field of TCE and introduce Williamsons framework which I will use in section 5 to analyze the apparel industry. Williamsons transaction cost framework The origin of transaction cost economics Ronald Coases motivation was to explain why firms would obtain a product from the market when it can produce the product itself. Coase saw the mechanisms for allocating resources as substitutes He criticized the view that resource allocation through the market works itself (Coase, 1937, p. 387) and the lacking concept for the existence of firms ince he saw the different resource allocation mechanisms as substitutes, not as complements. Coase focused on the exchange mechanism of a good, a transaction, which can either occur in the market or within a firm. His main contribution was the incorporation of costs linked to organizing a transaction into the analysis of vertical integration (Coase, 1988b, p. 17). The comparative costs of organizing a transaction would determine the optimal governance structure. First, when organizing a transaction in the market a firm has to bear search cost in looking for relevant suppliers and prices. Negotiating over the terms of exchange and writing contracts particularly when dealing with several suppliers and multiple transactions bear cost. These marketing costs eventually become larger than the costs of coordinating transactions internally (Coase, 1937, pp. 390-391). Second, Coase identified costs corresponding to diminishing returns to management (Coase, 1937, p. 395). With an increasing number of transaction organized within the firm, the entrepreneur struggles to allocate resources to projects with highest payoffs. Simply put, the internal organization bears the cost of bureaucracy that must be weighed against transaction costs. Consequently, a firm expands its vertical scope until the costs of using the market equal the cost of internal organiza tion. The framework Oliver Williamson, Oliver Hart and other economists used the insight that firms are economizing on the sum of production and transaction costs (Williamson O. , 1979, p. 245) and expanded this notion to a context where organizations adapt efficiently to the ever-changing circumstances of the moment (Hayek, 1945, p. 523). They focused on opportunistic behaviour and its effects on ex ante incentives and ex post performance as the main determinant for vertical integration whereas Coase saw ink costs (Klein Murphy, 1997, p. 419) arising from searching a price and writing a contract as the limiting force on the use of the market (Joskow P. J., 2006, pp. 2-3). In understanding opportunistic behaviour it helps to illustrate the definition of appropriable quasi rents by Klein, Crawford Alchian (1978): The quasi-rent value of the asset is the excess of its value over [] its value in its next best use to another renter: assume firm A owns a production asset and provides B with a service at a price of à ¢Ã¢â‚¬Å¡Ã‚ ¬ 5,000 (Bs maximum willingness to pay). Assume that a third firm C with a maximum willingness to pay of à ¢Ã¢â‚¬Å¡Ã‚ ¬ 3,500 is also interested in obtaining the service from A. Now, firm B would try to lower the price down to à ¢Ã¢â‚¬Å¡Ã‚ ¬ 3,500 by threatening to terminate the relationship with A. The price difference of à ¢Ã¢â‚¬Å¡Ã‚ ¬ 1,500 is the appropriable portion of the quasi rent that firm B will try to extract from A  [6]  (Klein, Crawford, Alchian, 1978, p. 298). This is a simplistic example for the hold-up risk that can arise in a market transaction. The presence of opportunistic behaviour relies on two behavioural assumptions. First, economic agents are simultaneously subject to bounded rationality  [7]  . Agents are incapable to consider and specify all contingencies that might arise after engaging in a contractual relationship. As a result, incomplete contracts are the first best results. At the same time, it might be too costly for the two parties to write a contract specifying all foreseeable contingencies since ex post alterations would be costly. The second assumption is that agents behave opportunistically and try to extract a maximum of rents from their trading partners (Williamson O. E., 1981, pp. 553-554) Williamson developed a framework which explains a firms governance structure based on variations in the importance of asset specificity, uncertainty, product complexity, and the constraints of repeat purchase activity (Joskow P. J., 1988, p. 101). These attributes measure the risk of opportunistic behaviour in a trading relationship. Asset specificity measures the difference between the value of an asset in its pre-specified use and in its next best use outside the trading relation. It basically indicates whether there are large fixed investments [that are] specialized to a particular transaction (Williamson O. E., 1981, p. 555). An asset which has been modified and designed for a particular transaction leads to a lower outside value of the asset, creates higher appropriable rents and hence leaves more room for ex post opportunism  [8]  . This is what Williamson called physical asset specificity. Site specificity deals with the mobility aspects of an asset. Once an asset has been positioned and installed there are costs of modification or removal. The trading partners try to economize on inventory and transportation expenses when successive stations are located in a cheek-by-jowl relation to each other (Williamson O. E., 1981, p. 555)  [9]  . Last, human asset specificity arises when workers develop knowledge which is idiosyncratic to a transaction. Williamson calls this training and learning-by-doing economies (Williamson O. , 1979, p. 240) . Thus, with an increasing degree of relationship-specific attributes of a transaction, it becomes more costly for trading parties to terminate their relationship such that they are locked-in to the transaction (Williamson O. E., 1981, p. 555). Hence a firm might want to protect itself from opportunistic behaviour by vertically integrating. Of the other transactional attributes, complexity and uncertainty work in the same direction as asset specificity whereas frequency puts a constraint on the degree of vertical integration that a firm might choose. A transaction might simply occur too seldom that the cost of setting up a governance structure is greater than the risk of using the market. To review, the transaction cost framework predicts that with an increasing asset specificity, complexity and uncertainty, the optimal governance structure will move from a spot market transaction, to an intermediate solution and finally to vertical integration  [10]  . (ZITATE Raus) Methodology, value, implications and limitations In this paper I am using TCE to analyse the trade-off between differing governance structures of four companies in apparel retailing by using a qualitative approach to measure the different dimensions of a transaction. I have dismissed the neoclassical theory in analyzing the apparel industry since it defines vertical integration as a strategic response to market imperfections  [11]  treating firms like a black box (Hart, 1988, p. 120). The empirics of the neoclassical theory are hence more concerned with the effects of vertical integration on consumer prices and welfare. In contrast, this paper is concerned with the motives and strategic concerns that determine the form of organizing manufacturing in the light of TAC. The value of this paper is the linking the TCE framework to four case studies Zara, HM, Gap, Inc. and the Benetton Group. It is useful to analyze a firms governance structure in terms of the control and authority borne by the two parties involved in the transaction at hand. The degree of vertical integration is reflected by the ownership and control of assets in successive stages (Richardson, 1996, p. 403). The sample has been designed to characterize the differing governance structures in apparel manufacturing. From the four companies studied in this paper Gap and HM source all garments from independent suppliers. Zara and Benetton on the other hand purchase semi-finished products and manufacturing services like cutting and sewing which are integrated with the firms manufacturing capabilities (they produce 40% and 60% of apparel internally). Given the fact that each of the four companies has been in business for more than 30 years, built a strong global presence and managed to gain substantial profits throughout many years  [12]  it is appropriate to say with confidence that they are managing their operations through an effective governance structure. Thus, the main question that arises is what factors determine the decision for each firms governance structure. By mapping the firms business with the sourcing strategy I will show that a proper TAC analysis must consider those interd ependencies in order to have valid implications. In gathering data on the apparel industry and the case studies articles from business press, annual reports and other publicly available information provided by the firms  [13]  , company reports from investment banks, business cases from Harvard Business Review and academic research papers have been used as primary sources. I attempt to present the information on the cases in a consistent format whereas there are some differences due to the availability of information. It is for example not clear what the strategic activities are that Benetton keeps in-house (Benetton Group, 2011). In applying the TAC framework I have used this information and extended the analysis with my own evaluation if procurable on the different dimensions of the transaction (discussin Scott?). Primary data, possibly gathered through interviews with the retailers production offices, were not collected but would add additional value to analysing the relationship between the apparel retailers and the manufacturers. This would help to understand how retailers manage their supplier relationships, how they negotiate over contracts and how they deal with contingencies that are not pre-specified in product orders. Such information would help to evaluate the degree to which relationship-specific investments occur in the apparel industry and consequently how the different dimensions of a transaction differ across and within firms. In particular, the potential hold-up risk created by the adversarial relationship between suppliers and manufacturers, would be easier to quantify. Whereas I am using a qualitative approach to examining the relevance of relationship-specific assets in apparel manufacturing there is much empirical work based on case studies and econometric analysis devoted to the relevance of transaction costs. Scholars have managed to quantify the transaction attributes of asset specificity, complexity and contractual difficulties. Joskow (1987) for example provides evidence for the US coal industry that higher relation-specific investments encourage longer commitments of buyers and sellers to the terms of future trades. In general the the empirical results are much more consistently supportive for TCE (Joskow P. J., 2006, p. 27) than for the neoclassical theory on vertical integration. Case studies from the apparel industry In this section I am going to describe the cases of Zara, HM, Gap Inc. and Benetton trailblazers of fast fashion operating in the middle priced casual apparel segment. The four firms accounted combined for approximately 3.0% of global revenues in 2010  [14]  . All companies are close competitors but have positioned themselves differently with respect to vertical scope in manufacturing and in terms of pricing and fashion content  [15]  . I am going to describe each firms governance structure and coordinating mechanisms with manufacturers, background information on the apparel industry, the idea of fast fashion and the firms studied can be found in Appendix D. Gaps governance structure and coordination with manufacturers The group controls design, merchandise, distribution, marketing and retailing of its own brands and also sells products branded by third parties. The group purchases all garments private and non-private label from independent vendors with approximately 700 factories in 50 countries  [16]  . In terms of costs 98% of merchandise is produced outside the US with South/ Southeast Asia representing approximately 50% of the factory base  [17]  (The Gap Inc, 2008a). Overall no vendor accounted for more than 3% in 2010. The firms sourcing and logistic group along with buying agents coordinates with vendors around the world and place orders. After the clothes are manufactured they are sent to the firms distribution centers  [18]  where the firm conducts quality audits (Wells Raabe, 2006, p. 21). The firm manages its vertical chain with lead times  [19]  of 3 to 8 months. (Quelle?) Since the 1990s and particularly after the ATC expired in 2005 the group has increased efforts in building long-term relationships with suppliers attempting to get discounts and extend the sharing of planning and forecasting information through aligned IT systems at strategically-located factories (Wells Raabe, 2006, p.12; Guericini Runfola 2004, p. 311). To facilitate coordination the group pursues a factory engagement strategy  [20]  : factories need to get the firms approval based on quality, price and delivery time  [21]  , factories are closely monitored  [22]  to ensure they act according to the legal, social and environmental standards outlined in the COVC, the social performance of factories is evaluated such that problems can be resolved and factories are supported with building compliant and operationally effective management systems. The attention devoted by Gap to each factory depends on the specific requirements. Recently, the firm started to support factor ies with developing human resource management systems. Repeated violation of the firms standards may lead to a termination of the supplier relationship but is attempted to be avoided by Gap  [23]  . Seldom, the firm issues conditional approval to a factory in case of a short-notice order. Benettons governance structure and coordination with manufacturers The Benetton group operates through a sequential and integrated supply chain covering the steps from design, RD, manufacturing, distribution and sales  [24]  . This approach is to balance efficiency with speed and is planned and coordinated from headquarters by the product department. For roughly 50% of its production Benetton uses a vertically integrated manufacturing model keeping automated and strategic activities in-house and outsourcing labour-intensive tasks  [25]  to SMEs (Benetton Group, 2011). Each plant is specialized in one type of product and control, integrate and coordinate the production activities of contractors leveraging  [26]  their network of skills (Benetton Group, 2005). In order to adjust production to demand, Benetton had developed a process where the dyeing of the garment was postponed after manufacture. The firm further engages in full production cycles and controls parts of its upstream processes through a subsidiary  [27]  . The remaining 50% of merchandise are sourced from external suppliers with whom the firm coordinates through localized production offices  [28]  . Finished garments are distributed centrally through the firms logistic hubs  [29]  . Benetton runs operations with lead times of two weeks for continuative articles and up to four months for newly designed garments. Through providing production planning support, technical assistance to maintain quality and financial assistance to procure [] machinery the group built close relationships with its approximately 200 contractors. This enables the group to smoothly coordinate the contractors activities into the production process. The group audited the compliance with the groups code of ethics  [30]  of 200 suppliers but did not enter formal contracts with suppliers since this was not felt by either party (Indu, 2008a, p. 4). Postponement strategy? HMs governance structure and coordination with manufacturers HM operates in product research, design, merchandise, distribution and retailing. Product development and procurement is managed through the central buying office in Stockholm which coordinates with merchants at 16 production offices in Asia and Europe. Merchants for the most part drawn from the local population manage the interface with the 700 independent suppliers which produce all of HMs garments in around 2,700 production units in Asia and Europe  [31]  (HM, 2011). According to estimates, around one third of production is done in China, one third in residual Asia (e.g. Bangladesh) and one third in Europe (particularly Turkey) (just-style.com, 2011; Indu, 2008b; Guericini Runfola, 2004). Finished garments are shipped to the central warehouse in Germany or one of the distribution centres. HM operates with lead times between twenty days and several months. The production offices keep in regular contact with suppliers, identify new suppliers, place orders and are responsible for monitoring suppliers compliance with the COC. Throughout an auditing cycle HM scores the suppliers management systems  [32]  aimed at preventing violations of the COC (HM, 2010a). When placing an order, buyers balance the factors quality, price, lead time and location of the supplier  [33]  (HM, 2011). To ensure quality HM carries out extensive testing  [34]  at the factories and after delivery. Order for high volume basic items were placed about six months in advance while in vogue garments are designed, produced and sold within just a few weeks (Indu, 2008b). For the latter, proximity of the manufacturer to sales market was the prime consideration, but overall the firm focused on producing at low cost (Indu, 2008b). HM audits its suppliers compliance to the firms COC, helps to implement corrective actions, provides training and engages in knowledge sharing. The firm meets with suppliers to discuss their evaluation and attempts to minimise late changes on product orders by establishing capacity plans and purchasing orders where possible most relevant for its key suppliers  [35]  . HM attempts to contribute to the long-term improvement of its suppliers but may terminate its relation in the case of continued non-compliance but in that case commits to a reasonable phase-out period (HM, 2010a). Zaras governance structure and coordination with manufacturers The business model of Zara  [36]  is characterized by an integrated approach covering the design, manufacturing, distribution and retailing of apparel (Inditex, 2010). This allows the firm to adjust production to demand observed in stores and achieve lead times of minimum two weeks. Zara produces time-sensitive items at a dozen manufacturing subsidiaries in Spain estimated at 50% of total production  [37]   or with suppliers whose processes are [] integrated with the groups dynamics (Tokatli, 2008, p. 34) located close to the firms distribution centre. Basic items tend to be outsourced mainly to Asia where back in 2006 20 suppliers accounted for 70% of external purchase. Zara maintains relationships with 1,237 suppliers  [38]  managed through purchasing offices in Spain and Hong Kong attempting to minimize formal commitments (Ghemawat Nueno, 2006, p. 11). Zara operates automated and capital intensive tasks, specialized by garment type, of pattern design, cutting and finishing while outsourcing labour-intensive tasks to workshops in Northern Spain or Portugal. Those workshops have long-term relationships with Zara who provides them with technology, logistics and financial support (Ghemawat Nueno, 2006, p. 11). Roughly 85% of in-house production is done during the selling season and the firm may leave open production capacity for short notice orders or changes, limits production runs and strictly controls inventory (Ghemawat Nueno, 2006). Upstream, half of the fabric is purchased by a Spanish subsidiary as gray allowing in-season changes of production (Ghemawat Nueno, 2006, pp. 10-11). All clothes are distributed through the firms distribution centre in Spain. Both, internal and external suppliers are re