Hesters Letter :: essays papers

Hester's Letter There are numerous characters in The Scarlet Letter, by Nathaniel Hawthorne, that play noteworthy roles. The character that stands out the most is Hester Prynne. Hester changes significantly during the course of the novel. In the beginning of the novel she is conceived as an extreme sinner through the eyes of the Puritans; she has gone against Puritan ways, committing adultery (Chuck). For this irrevocably harsh sin, she must wear a symbol of shame for the rest of her life. However, the Romantic philosophies of Hawthorne put down the Puritanical beliefs (Chuck). She is a beautiful, young woman who has sinned, but is forgiven. Hawthorne portrays Hester as a "divine maternity" and she can do no wrong. Not only Hester, but also the physical scarlet letter, a Puritanical sign of disownment, is shown through the author's style and rhetoric as a beautiful, gold and colorful piece (Chuck). Hawthorne uses Hester Prynne in the novel to convey many different meanings. Hawthorne is more inter ested in uncovering the flaws of puritan society and the hypocrisy of their reactions to Hester’s sin, than to analyze adultery. Hawthorne uses Hester to scrutinize the Puritan way indirectly, and show the role women should play in society. The Puritan culture is one that recognizes Protestantism, a sect of Christianity. Though a staple of Christianity is forgiveness for one’s sins, this has long been forgotten amongst the women of Boston: â€Å"Morally, as well as materially, there was a coarser fiber in those wives and maidens of old English birth and breeding, than in their fair descendants† (Marcus). When Hester is first brought out of her prison cell, it is the gossiping goodwives who keep recommending much harsher punishments, from a brand on her forehead to death. Hester, who had done nothing wrong prior to this sin of adultery, is no longer seen as a human being, but merely as a symbol of evil and shame upon the town. Hester is forced to stand on the scaffold with everyone in town ridiculing her until she confesses who her partner was in the sin, but instead she stands there for three hours, when she was allowed to come down. Her subjection for the Puritan onlookers was excoriating to bear , and Hester holds the child to her heart, a symbolic comparison between the child and the scarlet letter, implying that they are truly both intertwined (Chuck).

Agrana Essay

The Austria-based company, Agrana was founded in 1988 with operations consisting of the production of sugar and starch. While relatively small, the company only operated two starch factories and three sugar factories. As the years passed, the company has also focused on the production of fruit preparation, fruit juice concentrate, and ethanol. The new business strategy has enabled the company to not only grow, but expand across multinational borders while increasing the number of buyers to whom they supply their goods and services to. In this paper, an analysis on Agrana’s emergence will be discussed from an industry-, resource-, and institutional-based view. The challenges in which AGRANA might face as it continues its expansion into other regions, such as East Asia will also be a topic of discussion. Since Agrana’s beginning, the industry has been quite challenging and competitive. Prior to European integration in 1989, the company had to operate on small economies of scale. Many markets in other countries were not open to outsiders, therefore limiting the scope of customers to only local buyers. When applying Porter’s Five Forces Framework, the industry consisted of fierce rivalry from larger competitors, threat of substitution, little to no differentiation which increased the threat of potential entrants, high bargaining power of its buyers, and low bargaining power from suppliers. However, with the integrations of the European Union (EU) and the Central and Eastern European (CEE) in 1989, Agrana was able to compete with larger rivals and expand to markets in other countries. The regional and global integration allowed Agrana to aggressively expand its foreign direct investment (FDI) throughout CEE (Peng, p. 82). This move increased their economies of scale. With their new profound strategy, the company was able to improve the quality of its products as they pursued and formed partnerships with larger buyers like Coca-Cola, Pepsi, Nestle, and Danone. As they have continued to grow, Agrana added to their production by focusing on fruit processing and through the acquisitions of other companies. The growth of Agrana is quite impressive as you consider how small the company was, their limitations, and how little they had in order to compete with their rivals. Despite these disadvantages, Agrana capitalized on its resources and capabilities through the improved manufacturing of high-grade products at competitive prices and by a strategy that promotes expansion. Prior to their emergence, the company had little value in its resources, no rarity in its industry, wide-spread imitability and no competitive advantage. The VRIO Framework for Agrana was in need of help. Through restructuring, and increased profits, Agrana diversified by adding a fruit processing division. With fruit being a complementary good to sugar and starch, this move fell in line with the business strategy and production already established. To further their diversification, the company turned to acquisitions of companies in the fruit industry. Between 2003 and 2007, the company acquired Denmark’s Vall Saft Group (fruit juice concentrate), Austria’s Steirerobst (fruit preparation and fruit juice concentrates), Belgium’s Dirafrost (fruit concentrate) Germany’s Wink Group (fruit juice concentrate), and acquired a 50% stake in a joint venture with Xianyang Andre Juice Co. Ltd (fruit juice concentrate) [p. 384-385]. The numerous acquisitions have not only added to its growth but its value as well as the company had gained access to numerous markets in various countries. The competitive advantage of Agrana is a result of the value added by its acquisitions and their integration, market knowledge, global growth, and their means of finding new ways to develop other products such as biofuel. An institution-based view is a perspective that argues that in addition to industry- and firm-level conditions, firms also need to take into account wider influences from sources such as the state and society when crafting strategy (p. 3). This includes formal and informal institutions surrounding laws, regulations, cultures and ethics. Early in Agrana’s existence, much of its challenges were a result of the restrictions placed on Western European companies to enter CEE markets and the EU. The opening of the CEE markets, in 1989, presented new opportunities for Agrana and others to expand regionally and i nternationally. FDI proved to be effective in CEE countries as it lead to be increased profits, production and growth. As stated earlier, Agrana was able to produce goods for major companies; allowing them to better cater to the expanding needs of its corporate buyers (p. 382). As the company reduced its challenges, the EU encouraged the company to diversify its operations in order to grow. Though the EU imposed challenges for Agrana prior to its integration, many of the CEE countries have become members which have helped the company increase its opportunities. However, with a strong EU presence in sugar reforms, regulating prices, and tariffs on imports and exports, Agrana has encountered new challenges and looks for new opportunities. Currently, Agrana has a huge presence in most European countries as well as plants in Mexico, China, South Korea, and China. Though China and South Korea are countries of East Asia, further expansion into other regions may present challenges surrounding culture. A presence in North Korea is far from foreseeable and while business in the CEE is similar to Vienna, Austria, the culture in East Asia are hugely different. There will also be challenges when you consider how Agrana plans to duplicate its European working environment in countries where employees and management operate on more of a hierarchical management style that stems of culture and tradition. More importantly, the biggest challenges that Agrana will face will be linked to the laws and regulations of the local government. Each country has different laws and regulations regarding imports/exports, employee relations, production, working conditions and acquisitions. Agrana will also face challenges in competition presented by local companies operating in similar industries. Agrana’s rise to dominance starting a small company is similar to the story of Google, Inc. With strict limitations and an overwhelmingly grounded industry, the company chose to remain and capitalize on the opportunities presented. Through FDI, restructure, innovation and expansion; Agrana has gained a competitive advantage in its industry. Their business strategy of this company is one to marvel over and imitate.

Masasi’s Trial Balance

Accounting Adjusting Entries, Posting and Preparing an Adjusted Trial Balance MASASI COMPANY, INC. Trial Balance June 30, 2008 Account Number Debit Credit 101 Cash $ 7,150 112 Accounts Receivable 6,000 126 Supplies 2,000 130 Prepaid Insurance 3,000 157 Office Equipment 15,000 201 Accounts Payable $ 4,500 209 Unearned Service Revenue 4,000 311 Common Stock 21,750 400 Service Revenue 7,900 726 Salaries Expense 4,000 729 Rent Expense 1,000 Total $38,150 Total $38,150 In addition to those accounts listed on the trial balance, the chart of accounts for Masasi Company,Inc. lso contains the following accounts and account numbers: No. 158 Accumulated Depreciation—Office Equipment, No. 212 Salaries Payable,No. 244 Utilities Payable, No. 631 Supplies Expense,No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense. Other data: 1. Supplies on hand at June 30 are $600. 2. A utility bill for $150 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. $2,500 of unearned service revenue has been earned at the end of the month. 5. Salaries of $2,000 are accrued at June 30. 6.The office equipment has a 5-year life with no salvage value. It is being depreciated at $250 per month for 60 months. 7. Invoices representing $1,000 of services performed during the month have not been recorded as of June 30. Instructions: (a) Prepare the adjusting entries for the month of June. Use J3 as the page number for your journal. (b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances and place a check mark in the posting reference column. (c) Prepare an adjusted trial balance at June 30, 2008. Use the templates in Appendix D.Complete all three tabs. (a) J3 |Date | |Account Titles and Explanation | |Ref. | |Debit | |Credit | |2008 | | | | | | | | | |June 30 | |Supplies Expense | |631 | |1,400 | | | | | |Supplies | |126 | | | |? ,400 | | | | ( $2,000 – $600) | | | | | | | | | | | | | | | | | | 30 | |Utilities Expense | |732 | |? 50 | | | | | |Utilities Payable | |244 | | | |? 150 | | | | | | | | | | | | 30 | |Insurance Expense | |722 | |? 50 | | | | | |Prepaid Insurance | |130 | | | |? 250 | | | | ($3,000 ? 12 months) | | | | | | | | | | | | | | | | | | 30 | |Unearned Service Revenue | |209 |2,500 | | | | | |Service Revenue | |400 | | | |2,500 | | | | | | | | | | | | 30 | |Salaries Expense | |726 | |2,000 | | | | | |Salaries Payable | |212 | | | |2,000 | | | | | | | | | | | | 30 | |Depreciation Expense | |711 | |? 250 | | | | | |Accumulated Depreciation— | | | | | | | | | | Office Equipment | |158 | | | |? 250 | | | | ($15,000 ? 0 months) | | | | | | | | | | | | | | | | | | 30 | |Accounts Receivable | |112 | |1,000 | | | | | |Service Revenue | |400 | | | |1,000 | (b) CashNo. 101 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |7, 150 | Accounts ReceivableNo. 112 Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? 6,000 | |30 | |Adjusting | |J3 | |1,000 | | | |? 7,000 | SuppliesNo. 126 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? 2,000 | |30 | |Adjusting | |J3 | | | |1,400 | |? 600 | Prepaid InsuranceNo. 130 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? ,000 | |30 | |Adjusting | |J3 | | | |250 | |? 2,750 | Office EquipmentNo. 157 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |15,000 | Accumulated Depreciation—Office EquipmentNo. 158 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | | | |250 | | 250 | Accounts PayableNo. 201 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? 4,500 | Unearned Service RevenueNo. 209 Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? 4,000 | |30 | |Adjusting | |J3 | |2,500 | | | |? 1,500 | Salaries PayableNo. 212 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | | | |2,000 | |2,000 | Utilities PayableNo. 244 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | | | |? 150 | | 150 | Common StockNo. 311 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |21,750 | Service RevenueNo. 400 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | |? 7,900 | |30 | |Adjusting | |J3 | | | |2,500 | |10,400 | |30 | |Adjusting | |J3 | | | |1,000 | |11,400 | Supplies ExpenseNo. 631 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 |Adjusting | |J3 | |1,400 | | | |1,400 | Depreciation ExpenseNo. 711 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | |250 | | | |? 250 | Insurance ExpenseNo. 722 |Date | |Explanation | |Ref. |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | |250 | | | |? 250 | Salaries ExpenseNo. 726 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |? ,000 | |30 | |Adjusting | |J3 | |2,000 | | | |? 6,000 | Rent ExpenseNo. 729 |Date | |Explanation | |Ref. | |Debit | |Credit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Balance | |? | | | | | |1,000 | Utilities ExpenseNo. 732 |Date | |Explanation | |Ref. |Debit | |C redit | |Balance | |2008 | | | | | | | | | | | |June 30 | |Adjusting | |J3 | |150 | | | |? 150 | (c)MASASI COMPANY, INC. Adjusted Trial Balance June 30, 2008 | | |Debit | |Credit | | Cash | |$? 7,150 | | | |Accounts Receivable | | ,000 | | | |Supplies | |600 | | | |Prepaid Insurance | | 2,750 | | | |Office Equipment | |? 15,000 | | | |Accumulated Depreciation—Office | | | | | | Equipment | | | |$ 50 | |Accounts Payable | | | | 4,500 | |Unearned Service Revenue | | | |1,500 | |Salaries Payable | | | | 2,000 | |Utilities Payable | | | | 150 | |Common Stock | | | |? 1,750 | |Service Revenue | | | |? 11,400 | |Supplies Expense | |1,400 | | | |Depreciation Expense | | 250 | | | |Insurance Expense | | 250 | | | |Salaries Expense | | ,000 | | | |Rent Expense | | 1,000 | | | |Utilities Expense | | 150 | |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | | |$41,550 | |$41,550 | http://www. google. com. vn/url? sa=t&rct=j&q=&esrc=s&source=web&cd=16&ved=0CGEQFjAFOAo&url=htt p%3A%2F%2Fww2. justanswer. com%2Fuploads%2FBusinessTutor%2F2010-01-13_004112_P3-2A. doc&ei=veS2UK-uBuahigf5iIGgAw&usg=AFQjCNGG338kPyI9kNi9KfLTWh4V2fYbfg&cad=rja

Climate Change Paper Essay

Global climate change is one of the most urgent environmental problems we have to acknowledge today. The world, as we have observed and recorded data over the last several decades, is in the midst of an unexpected alteration. Temperature in the winter season is changing more than other seasons and mid to high latitude positions are showing comparatively bigger changes than those of low latitudes. The water vapor, carbon dioxide, ozone and many other chemical compounds in the atmosphere which absorb thermal radiation emitted by Earth’s surface and atmosphere, are increasing, contributing to the significant changes in our global climate. Over the past one hundred years, Earth’s average surface temperature has increased by approximately 0.74 degrees Celsius and for the past 16 years from 1995-2010, 15 of those years were among the warmest years in the instrumental record of global surface temperatures since 1850. (IPCC, 2007) It has been shown that since the start of the Industrial Revolution, atmospheric carbon dioxide concentrations have risen exponentially and steadily as a result of the combustion of fossil fuels as an energy source for industrialized nations and developing nations alike. Apart from that, deforestation also play a major role in global warming as forested lands are typically cleared and burned for farming. The sea levels have as a result of the associated thermal expansion of ocean waters and melting of glaciers, shown to rise at a rate of 1.8 millimeters per year in the past century. A rise in sea levels will have serious implications on coastal environments or small islands from the perspectives of both natural ecosystems and human populations as a large portion of the human population live in coastal areas. There would be direct inundation of low-lying wetlands and dryland areas, increased salinity of estuaries and aquifers, heightened storm surges and floods. Apart from that, changes in the global climate patterns will exacerbate an already increasing problem of feeding the world population, which is predicted to increase to approximately 9 billion from the current 7 billion by 2050. Dominant food crops like corn, rice, wheat, are likely subjected to  abnormal changes in  temperature and moisture that control growth, survival, and reproduction. Shifts in the geographic range of some crop species may result in significant changes in regional land use patterns that come with social and potentially hefty economic costs. According to a major study conducted by the Environmental Change Unit at Oxford University which carried out a collaborative study with agricultural scientists from 18 countries to examine the regional and global implications of climate change, there would be an up to five percent reduction of global production of cereal crops and the current disparity in cereal crop production between developed and developing countries w ill be extended further. Results of the study, in general, showed that agricultural production in developed countries, which are mostly located in the temperate regions, would increase while agricultural production in developing countries as a whole, would decrease by approximately ten percent, exacerbating the widespread hunger issue common in those countries. As cultivation shifts polewards, plant growth and production would be largely affected by changes in the distribution of rainfall and the increase of ultraviolet radiation, and aggravated problems of salinity, erosion, and desertification. Extreme climatic events would also occur more frequently. Warmer temperatures may cause some crops to grow faster than usual and reduce yields during the summer time when the temperature goes above the optimum growing temperature. Aside from that, more extreme weather events like floods and droughts with extreme temperature and precipitation changes can prevent cereal crops from harvest at all. Take for instance, in 2008, the Mississippi River flooded just prior the harvest period for several crops, resulting in a massive loss of revenue for farmers. Also, pests, weeds and fungi favored by a warmer climate would continue to proliferate and build up resistance through sexual recombination, to pose an even greater threat to current domesticated crop varieties. Many pest, weeds and fungi thrive under warmer, wetter climates with increased carbon dioxide levels. Currently, farmers spend billions of dollars every year to combat these threats and with the changes in climate, it is predicted that the ranges of  weeds and pests are likely to expand northward, potentially creating new problems for farmers’ crops previously unexposed to these species. In order to combat climate change from an agricultural standpoint, farmers can adapt by adjusting planting patterns, practice soil management techniques in response to the changing weather patterns. There are various methods like contour and strip cropping and no-till† reduced tillage that can help prevent soil loss due to wind and water erosion. Similarly, farmers could consider planting trees and shrubs for the purpose of providing wind barriers to reduce soil erosion. Apart from that, crop rotations like the planting of corn for a growing season and soybean the next growing season, limits the likelihood that pests can proliferate and potentially reduce use of nitrogen fertilizers. Farmers could also apply manure or leguminous cover crops in place of chemical fertilizers. While such methods are useful to combat climate change, some of the methods may not be feasible in certain areas and even if they are feasible, the yields will not necessarily match the amount of conventional farming. As the climate changes, the demand for Federal risk management programs may increase and farmers could potentially invest in the development of droughttolerant varieties and even consider biotechnology. Genetically modified crops, made for the purpose of higher yields and little to no use of chemicals, may potentially negate the effects of climate change to a large extent if it is easily made and widely implemented. Unfortunately, there are limitations in each technology and it takes a variety of ecosystems to make changes that will cause a significance, in reducing the impact of climate change. References Jones, R., Ougham H., Thomas H., Waaland S. (2013) Flooding deprives plants of oxygen, affecting respiratory processes, gene expression and acclimatory changes in structure. The Molecular Life of Plants, First edn. New Jersey, Wiley-Blackwell. 15: 564-565 IPPC (2007) Intergovernmental Panel on Climate Change Sheaffer, C and Moncada, K. (2013) Introduction to Agronomy: Food, Crops, and Environment. Second edn. New Jersey, Wiley-Blackwell. 8: 51-89 Agrios, G.N. (1997) Plant Pathology, Academic Press Rosenzweig, C. et al. (2000) Climate Change and U.S. Agriculture: The Impacts of Warming and Extreme Weather Events on Productivity, Plant Diseases, and Pests, Center for Health and the Global Environment, Harvard Medical School (http://www.med.harvard. edu/chge/reports/climate_change_us_ag.pdf) Oerke, E.C. et al. (1994) Crop Production and Crop Protection: Estimated Losses in Major Food and Cash Crops, Elsevier Epstein, P.R. (1999) Climate and health. Science 285, 347–348 Harvell, C.D. et al. (2002) Climate warming and disease risks for terrestrial and marine biota. Science 296, 2158–2162

Curfews for teenagers Essay Example | Topics and Well Written Essays - 250 words

Curfews for teenagers - Essay Example Many of the drug abuse activities such as drinking of alcohol and smoking of cigarettes occur during the night at concerts and night clubs. Restriction of teenagers from staying out late at night prevents them from getting access into such areas. This curfew also helps in reducing the occurrences of premarital sex. Many of the premarital sexual activities between the teens occur during the night on events such as prom nights. The premarital sex between the teens has many consequences such as unwanted pregnancies, transmission of sexually infected diseases and emotional distress. Some people argue that curfew for teens are inappropriate and should not be practiced. Not imposing curfew for teens enables teenagers to be responsible for their actions and decision right from a tender age. This equips teenagers with the right behavior and qualities to put through their college lives. Despite this argument, it is still evident that curfew for teens is essential since it safeguards the teenagers who are not able to make right decisions for themselves due to their tender age (Thompson,

Research Project Proposal (How is text messaging affecting teen Paper

Project Proposal (How is text messaging affecting teen literacy) - Research Paper Example Very small empirical studies have been conducted on the impacts of text-messaging to the teenagers to determine the validity of this concern. Generally text messaging has proved generate negative responses from the teachers, language experts, and also parents. This has ended up being described as continued mugging of technology to written English (Lee, 2002). According to (Plester et al., 2009), there exist a positive effect of the use of text-messaging amongst the children. This has not affected their knowledge and performance on standard measures of academic literacy and achievements. Research done to teenagers and young adults has shown that some negative relationships have been proved to exist text behavior and the use of language skills. However, the use of textese-texting language is associated positively with traditional literacy skills (Kemp, 2010). The study intends to use both primary and secondary sources of gathering data. The researcher will formulate focus groups of 5-10 teenagers in schools to help in gathering the data. Interviews will also be used to determine individual concerns about the use of this change in technology- the interviews will be conducted orally and using open ended questions that will offer information for analysis. There will be the use of statistical application of programs for the analysis of the

The Potential Change Implementation Program Research Paper

The Potential Change Implementation Program - Research Paper Example Since the inception of academic activities of XYZ University, the examination department of the university has been maintaining a system of examination in which students like most of the other university students, follow the paper-pen-pencil strategy while attempting the examination as per the university policy. As the university has shown tremendous growth in the number of students enrolled and admitted in the university, for examination department within a short span of time, it has become very challenging to complete the process of examination which mainly includes the printing of question papers, collection of question papers and answer scripts, dispatching them to respective faculty members and then recollecting them to compile and announce the results. This whole process has many loopholes that examination department has to face, most of them are a loss of answer scripts while dispatching and recollection from the faculty members, unnecessary delays from the faculty members, lo ads of burden on examination personnel when result deadline approaches etc. All the above-mentioned issues cause harms to the quality of assessment which actually becomes the reflection of the performance of the students. As a result, some deserving students become unfortunate as their results are not the true pictures of their hard work and some careless students love their fortune to end up with flying colours courtesy the poor quality performance of the examination department. The examination committee along with the dean and registrar of the university are put forward the following reasons to bring in the change in the examination process.