(Ethics and Communication) Illinois among states to settle with Article

(Ethics and Communication) Illinois among states to settle with GlaxoSmithKline - Article Example Although the two main ingredients: Kytril and Bactroban were not fully contaminated, the tablets possessed not a full dose of an active ingredient which did not satisfy the appropriate percentage of the substance listed in the bottle. Although the company denied of fraud, the head attorney confirmed that the accusation was legit and the attempt to earn revenue through illegal practices were exercised. Without a doubt, this article depicted the controversy related to a company who was charged of fraud because of varied content of substance in their capsules. Although the company has an excellent reputation for following compliances implemented by the government; these type of instances should still be taken into account. Ethically speaking, the company should have made some attempt to at least inquire with the FDA to discuss the gravity of this situation. However, the company instead is denying the charges that it made to benefit itself in the long-run. Clearly, this type of hostile a ttitude does not only poses a risk for corporate ethics; it also serves as a reminder of these type of scenarios can be detrimental to society itself. Corporations must make it their obligation to take responsibility in any sort of moral dilemmas so they lives of many can be saved.

Adult Aging and Development Project Description Essay - 9

Adult Aging and Development Project Description - Essay Example Lastly, there is retrieval that is the getting back the memory from storage for use. Researchers in human development and aging have gone deep scrutinizing the speed of processing information and working memory capacity to understand the effect of the age difference on the memory. In the memory process, the older adults have a myriad of issues like retrieval and encoding problems. The strategies of encoding are not readily used by the older adults as it happens to the young adults. There is decreased the flow of blood to the brain while encoding hence less brain activity. The older adults are more affected by false memories. False memories are made of the remembering and giving an account to events that never took place. For the fact that the old are affected more than the young ones, then they are not used in the court of law to testify as eyewitnesses in most cases. The older adults have a problem with having selective attention. The distracters affect the old more than it does to the young adults. Therefore, there is difficulty in the performance of complex tasks for their nature of divided attention. At the same time when talking to the adults, there is a need to be relevant and provide with an environment that is less distracted for better performance. As one age, their attention deficit keeps increasing up to the point they cannot work on any work constructively. From the studies, there is a substantial decline in intellectual abilities. There is a steady increase in intelligence up to the age of sixty where the fluid intelligence starts to decrease hence becoming less intelligent than the younger counterparts. The exceptional creativity that is extraordinary and helpful to the society is at its peak in the thirties and the decline as time goes. The older people lose that compelling desire to be creative hence the decreased creativity in the adults.  

Impacts Of Globalisation On The Economy Politics Essay

Impacts Of Globalisation On The Economy Politics Essay Globalization is driven by a combination of economic, technological, socio-cultural, political, and biological factors, integrating worldwide government policies and financial markets through trade and exchange of ideas. Several Factors has fuelled the pace of globalisation; technology, especially communications technology, transportation, deregulation and liberalisation of economic policies, free trade, removal of capital exchange controls, change in consumer awareness and wants and emerging markets in developing countries (MOHAMMED). The world is undergoing a continual transitional process as numerous people, societies, institutions and organisations of varying interests across the globe partake in this expansion. (Mohammed R). Also, whilst economic, social, political and cultural systems across societies become increasingly interdependent and complex, the old world order of managing economies and international relations is being rendered inadequate (Mohamed R). In this transitional flux, the future of the world society appears far from stable (Wallerstein). (i)Economy The ever growing dependence between global economies resulting from international trade of goods, services, finances and technological development paved the way for a global economy. Economic globalisation refers to the continual growth and reciprocated integration of world markets and is an unalterable trend which has been developing at an unprecedented rate since the turn of the twentieth century. Rapid technological development, particularly in areas of information and communication, are the two main forces that have fuelled economic globalisation (Gao). Further the expansion of science and technology has substantially reduced the cost of transportation and communication, making economic globalisation a smoother process (Gao). Centralised economies shifted focus to market economies and market oriented reform through world bodies like GATT, WTO, IMF and World Bank galvanised this process. Many countries have steadily reduced their tariff and other blockades whilst implement flexibl e financial policies (Gao). The development of the financial sector to serve the needs of international trade and investment actions has come to be the most influential aspect of economic globalisation. As the main ambassadors of globalisation, Multinational Corporations (MNC), like McDonald, Coca Cola and Levi amongst others are organising production and allocating resources worldwide with a view to maximising profit. Their global developments are altering and restructuring macro-economic systems across global economies.(Gao) The expansion of economic globalisation also resulted in the reshaping and restructuring of global industrial structures and activities. In recent years, developed western countries and the US, whilst taking advantage of the knowledge economy, have shifted many of their labour intensive industries with poor global competitiveness, to developing countries. Conversely, due to the existence of productivity surplus since the dismantling of the Soviet Union, international competition has intensified amongst enterprises from different countries. In order to leverage their international competitiveness, enterprises are resorting to swift mergers and acquisitions, resulting in a wave of industrial reorganization. Similarly, developed countries, taking advantage of the low wage structure in developing nations, set up factories there. However, if the labour laws are altered or stricter rules introduced to govern the manufacturing process, then these factories are closed down and relocated to o ther countries with more favourable policies.(shanta Sharma). With better access to technology and liberalising of policies, developed countries are capable of producing higher quality goods at lower prices. This gives them the advantage of favourable balance of trade and thus a greater control over global financial resources and wider markets. As the biggest benefactors of economic globalisation, the United States and other Western countries have wielded considerable economic and cultural power by taking advantage of their control over international economic and financial organisations to encourage and determine the development of globalisation.(Wallerstein) Developing countries have been playing a central role in the process of economic globalisation and this is mirrored in the fact that they establish the regulations for international economic exchanges. Whilst the globalisation process has enabled developing economies to strengthen their market position by, initiating better technologies, introducing foreign capital and management experience, they also face enormous risks. Several reports indicate that globalisation has increased rather than reduced the gap between the developed and developing countries. Secondly, these countries also face the threat of being unfavourably impacted by external factors. Under open market situations, the difference between the realisation of outside economic stability and internal economic stability puts a substantial limit on their macro-economies, weakening their control and regulation.(Gao) According to a recent United Nations Development Report (1996), whilst globalisation has been a catalyst in reducing poverty and enhancing the quality of life worldwide, for e.g. since the 1970s significant developments in China and India have played a major role in reduction of world poverty, the fact remains that economic growth is not balanced across the globe.(Shanta Sharma) The world today is so interconnected that the collapse of the subprime mortgage market in the U.S. has led to a global financial crisis and recession on a scale not seen since the Great Depression. Government deregulation and failed regulation of Wall Streets investment banks were important contributors to the crises.(Shanta Sharma) Globalisation in itself cannot bring about an equitable and rational new international economic order and an expansion in which developing countries are unable to evade the boomerang effects of globalisation or fully enjoy its benefits. (Wallerstein). (ii) Social As a consequence of the continual process of globalisation a diverse world in transition is surfacing, with significant de-localisation in social and economic changes (Mohamed R). Its one where change in socio-economic conditions is rendered by impersonal, non-institutional and non-ideological forces. Whilst the last quarter of the twentieth century has seen significant increase in communications, there is considerable decrease in person to person contact (Mohamed R). Many of the activities that involved face to face dealings are now conducted over larger distances. Activities and dealings have been displaced from local origins and cultures increasingly causing people to deal with distant systems. Banking and retailing for instance have implemented new technologies that entail less person to person interaction..(infed globalization) As a social and cultural process, globalization is increasingly exposing people to different ways of thinking, cultural values and family norms. (Jorg Grahm). Globalization is a phenomenon created through human activity and that in turn constantly changes human behavior and activity and has helped shape online communities. This has led to the evolution of new identities for people and a new phase of acculturation; new ideas, new methods of work, life and governance are being shared worldwide. Now more than ever, not only societal, but intra-familial issues are also being influenced by globalization (Jorg Graham). Globalizations most profound effect is on changing gender roles and the empowerment of women. Global proliferation of communication carries ideas and currents across continents, sensitizing people in remote areas to similar agendas and promoting mutual programs, promoting greater social justice and equality. One such example is the global campaign against brand names that exploit child labor. Whilst universal equality was the fundamental social and cultural value of traditional internationalism, contemporary globalizations only commitment is in perfecting the market it turns, including all cultural products into commodities. Whilst selling is universal, production is always local. In a social context, the basic ideology of globalization is not equality, but difference. Globalization unites the markets and divides individuals, as humans can be best used for purposes of global marketing if they act as individual consumers (shanta Sharma). Religion, region, language, caste, nationality and ethnicity are used to dismantle working class solidarities or to prevent them from emerging at the work place or residential communities. (Shanta Sharma). Whilst the current social order pretends to be an active one, increasingly headed towards a growing similarity of living conditions in all countries, it cannot counteract the fact that several thousands are still deprived of the basic ne cessities of a decent life. Racial unrest in Europe today is also a direct result of unrestricted legal and illegal immigration of people of different values, particularly those from North Africa and Asia. Whilst immigration has caused a sense of loss of their identity, they refuse to integrate into the host society to hold on to their allegiances. (Maddock) (iii) Cultural Cultural globalization refers to an increase in the exchange of cultural practices between countries and peoples involving the movement of ideas, information, images and people. Although practiced for thousands of years, economic and political globalization has contributed to a spurt in cultural globalization in recent decades. Giant strides in technology and communications, particularly the internet has been the single most important factor in breaking cultural boundaries across the globe facilitating immediate communication between people of varying lifestyles and cultures.(infed) . Additionally, new technologies and their utilization like commercial air travel, satellite television and mass communications and the internet have created a world where billions now consume and share identical cultural products sports, music, lifestyles, languages, entertainment as not evidenced before, determining a new global culture(Fabian global forum global know- gloablisation). In recent decades, there is a growing shift in power away from the nation state toward multinational corporations with the rise and globalization of brands like Coca Cola and McDonald. Employing a market strategy to establish their brands as an essential part of the way people see themselves they have captured a large global market, particularly the younger generation.(infed). With rapid strides in technology and communication, a new modern wave is emerging from the West and America; something that is defined as a popular culture. This new cultural globalization has easily transcended borders, reaching poor and rich countries alike, making no distinction. In developing countries it can be witnessed in a western style of dressing, use of cellular phones and popular usage of the English language among other things, bring about deep-seated changes in conventional local cultures, values and traditions (Louis de Lamare) Rising as a tributary to economic globalization, cultural globalization is slowly replacing the traditional nation-state and homogenizing cultures and conversely a loss of individual, national and ethnic cultural identities. Whilst cultural globalization can be a profoundly enriching process, opening minds to new ideas, experiences and strengthening the finest universal values of humanity, it also brings intrusions into the local norms, cultures and traditions of individual countries. Many cultures, particularly indigenous people, treasure their culture as their richest heritage, without which they have no roots or soul. Their culture cannot be quantified. (Levin). Many believe that such rampant exposure to foreign culture is undermining their own cultural identity. Whilst capitalism favors a fast paced environment and consumer culture, its a matter of conflict for other socialist societies are used to a different lifestyle and want to preserve their traditions.(lous Lamare) . Violen t reactions against the West by elements within Islamic society can be seen in this light.(Levin). Asian values are described as those embodying the ideals of respect, hard word, thrift and the belief of the importance of the community over the individual. These are coupled with preferences for economic, social and cultural rights, rather than political ones..(Mohamed R) In doing so, they have been able to protect and nurture their traditions in the face of utilitarian modernity, slack morals and globalization (Mohamed R) Another dimension to the negative aspects of cultural globalization is the imposing of one nations culture on another. The early 1990s attempts by the United States to dolphin ban sanctions against Mexico lead to heated governmental confrontations between the two countries. The issue was not that dolphins were endangered or even threatened species, but simply American cultural mores against the killing of these animals. The Japanese whaling issue has also come under a similar cultural scanner.(Levin) Conversely, many researchers also believe that globalization has a positive impact on the homogenizing effect of national cultures. Large television networks in India have given people a wider exposure and understanding of cultures in their own nation, reaffirming their own local traditions. (iv) Political Political globalization refers to an increasing trend toward multilateralism, in which the United Nations plays a key role, toward an emerging transnational state, and toward the emergence of national and international nongovernmental organizations that act as guardians over governments. Far reaching political changes have arisen from increased economic and social globalization, with developing or newly developed economics becoming even more dependent on the activities of developed economies such as the US where there is a centralization of capital and technical expertise.(Mohamed R) . The policies of national governments in capitalist countries are mainly determined by two important dynamics: the first is the state of the national process of capital accumulation and its relative international strength; the second is the balance of class forces both nationally and internationally.(Mohamed R) As a result, globalization has reduced of power of national governments to direct and influence their economies. Shift in economic activities in Japan or US are impacted all over the globe. The internationalization of financial markets, of technology and of some manufacturing and services bring with them a new set of limitations upon the freedom of action of nation states.(Mohamed R). To survive this market drive political globalization, it is deemed necessary for governments to handle the pressures of trans-national market forces as well as domestic economies. Whilst the influence of the nation states may have diminished as a part of the globalization process, it has not all together disappeared. The nation state remains as pivotal institution in creating conditions for effective national governance (Mohamed R). On a political map, whilst national boundaries are well demarcated, those indicating financial and industrial activity have largely overlapped or disappeared. Globalization has undermined the nation state, not only by shrinking resources under the national control for shaping economic and social outcomes, but it has reduced government legitimacy and control in the eyes of the public. (Mohamed R). The decline in national power and sovereignty in globalization is attributable to two important factors. One reflects the magnitude and velocity of international economic exchanges eroding the states capabilities and the other is the extent to which market relations across borders is diminishing the citizens attachment to national authority, reducing the states legitimacy. Citizens increasingly understand the relative economic strengths and weakness of their countries as products of specific national political arrangements and of different national cultures and not as the result of diverse national advantages. Contemporary politics in developed nations shows an increasing distrust of elected representatives. Unregulated flow of capital, labor, information from outside their country, resulting in unemployment delocalization of industry, immigrants, infiltration of undesirable material through the net are all attributed to poor government policies in allowing such lapses. Paradoxically , this one outcome of globalization is assisting governments to refocus political attention on the role of the state on the boundaries of national territory. In many advanced countries a new political camp has emerged to reinforce national control at the frontiers. (Mohamed R). Conclusion Globalisation involves the diffusion of ideas, practices and technologies and the increase of worldwide social relations which link distant localities, significantly impacting on the economic, social, cultural and political dimensions of nations and its peoples. Globalization, however, is not a new phenomenon. It has existed in at various levels since the development of agriculture (Mohamed R). While it saw a spurt in the late nineteenth century, it slowed down during the period from the First World War until the third quarter of the twentieth century (Shanta Sharma). This slowdown can be attributed to the inward-looking policies pursued by a number of countries in order to protect their respective industries. However, it was with the dismantling of the Soviet Union and destruction of the Berlin Wall that contemporary globalisation commenced, giving rise to a transitional world society. The recent recession has seen corporations and institutions from developed nations moving their focus to developing countries, particularly in the East. Cheap labour, relaxed industrial norms and the capacity to shift base at short notice to countries with more favourable policies have all significantly impacted on economic globalisation. The import of raw materials from developing nations is another advantage. Multinational corporations have shifted power away from the nation state with their brand globalization. However, whilst research does indicate that globalisation has been able to alleviate global poverty, it has in many respects deepened the gap between the rich and poor nations. Economic globalisation has brought in its wake significant and far reaching changes in socio-cultural activities as well as politics. With an increase in the exchange of cultural practices, attributable largely to the internet, there is on one hand a homogenization of cultures and the transgression and loss of national ethnicity and cultures. Further, globalization has undermined the nation state, not only by shrinking resources under the national control for shaping economic and social outcomes, but it by reducing governmental legitimacy. There is an increasing trend toward multilateralism, in which the United Nations plays a main part, toward an emerging transnational state. In this constant state of flux, it is difficult to say whether an equilibrium state of world society can be achieved.

Kurdish Geopolitics Past and Present :: history

Analysis of Kurdish Geopolitics Past and Present Who are the Kurds? Most of us have heard about them but don’t know who they are. Are they a race, a religion, a country? As we see from the following example, even Europeans who are much closer to the Kurds still do not have a complete understanding of the Kurds or the middle east in general: In the West, the left and liberal minded people in general, especially in the Scandinavian and Anglo-Saxon countries, have usually supported or at least expressed some sympathy with the struggles against both European colonialism and U.S. policies in Vietnam. But as soon as the problem shifted to Biafra, Southern Sudan, Kurdistan or Eritrea - in short, whenever the national question was raised within a third world country - this section of the public opinion has tended to remain silent and confuesed.1 This lack of knowledge about the Kurds and Middle East in general is a major wall between resolution of the many problems that exist in the Middle East. I would like to give you a better understanding of what it is to be Kurdish by describing to you the past and present condition of Kurdistan, the state or territory that the Kurdish people populate. A brief understanding of the history of the Kurdish people is all that is needed to successfully accretion just why we should be more involved and educated about the current political activities surrounding Kurdistan and the countries that infringe upon it. The Kurdish people have the unfortunate distinction of being the only community of over 15 million in population that has not achieved some form of national statehood.2 This is the problem that needs addressing, people without a country. There Kurds territory, would be country, consists of the mountainous regions of central and northern Zargos, the eastern one-third of the Taurus and Pontus, and the northern half of the Amanus ranges (see F1).4 The Kurdish are an ancient people who about 4,000 thousand years ago started to trickle into Kurdistan in limited numbers to settle there.3 By the classical era in 300 b.c. the Kurds were already experiencing massive population movements that resulted in settlement and domination of many surrounding regions.5 Although they did at times rule over the land outside the mountains, for the most part, the Kurds home ended where the mountains ended. The Kurds as a distinct people have only survived in the mountains.

Challenges of Studying Written and Oral Sources in Africa

One of the biggest issues facing African historians is the fact that the study of actual African History is relatively new. A large majority of the sources available are written from the point of view of Europeans, with an Intended audience of Europeans. L In this egocentric method of reporting history, Africans were viewed more as objects: a people with a past but no history. 2 The written â€Å"historical† sources provided by imperialists robbed Africans of their voice.The principal challenge facing African historians Is to find a way to Inject the African voice Into the narrative, and thus roved a more accurate representation of the continental history. This task presents more profound questions. What qualities make someone an African? Is it sufficient to be a black person living on the continent? Are there levels of ethnicity? Are the descendants of Africans brought to other parts of the world In the slave trade â€Å"Africans†? Ultimately, who decides who Is  "African†? Equally problematic is the Issue regarding what represents a credible source, either written or oral.Each presents unique challenges that must be addressed in order to qualify the value of the Information they portend to provide. While the more traditional African historical sources are Invariably prone to the problem of European bias, cave paintings offer a source that was born out of a desire of an African (not a European) to document their experiences. For example, the rock art of Gill Kefir in what is present-day Egypt represents people allegedly engaging in the catchy of swimming. 3 This offers historians perhaps the oldest example of source material regarding African history. UT what does this ‘Written† source actually tell African historians? Most importantly, it definitively proves that someone was there, and through scientific dating cuisines, It indicates approximately when they were there. This is real, hard evidence, which â€Å"underpins al l historical research. â€Å"4 This Is not to Infer that there are not problems with the use of the paintings as a source of usable evidence. The older a source is, it is more likely to be inaccurate. 5 Were the people in the paintings actually swimming, as scientists believe?Does that mean that the desert where the cave paintings were found was once a land that contained lakes or rivers? Or did the cave painters devise their art from the second-hand memories of others who had traveled to faraway lands? What was the reason they chose to document their experience? Was it graffiti? Was it done for religious reasons? Was it a territorial marking? Archaeological sites are less prevalent in Africa than other parts of the world, which Is problematic In having the ability to compare this particular site to others.Further, the available archives needed to compare these archaeological finds are fewer in number in African regions, and sometimes less accessible due to political reasons. The I nformation In the African archives that do exist Is often more difficult to translate than traditional archival Information In that most African engages are oral, and not written, and nearly impossible to document without the benefit of oral history. 6 How can African historians mitigate these challenges and ‘OFF source?One suggestion is to actively search for other existing examples of cave paintings and to compare them based on materials, method, content, location, etc. When such comparable examples do not exist, scientists could initiate more archaeological digs, extend communication among scientists to broaden the evidence base, and exert political pressure upon leaders to focus on scientific endeavors, as well as the preservation of the archives. Like historians in other parts of the world, African historians face the challenge of deteriorating archives because of damage caused by the elements, water damage, and insects. Traditional written sources such as government docu ments, tax records, and newspapers may also be lost due to archival neglect. Historians must consider several criteria of source criticism to determine each written source's historical value. 8 Regardless of the name on the document, who was the actual author? What was the real purpose of the document? Who was the intended audience? Did the author have personal motives in reporting it in the manner in which he did? For example, most government documents from Colonial Africa were written by Europeans, with an intended European audience.There is no African voice in this â€Å"history. † Africans were treated like objects,9 and colonial imperialistic authors of written sources â€Å"believed that they actually were generating history for the first time?that Africa (and Africans) had no history before their arrival. â€Å"10 Another limitation of written documents is that they are created from the point of view of an observer, and thus produce an opinion that is completely subj ective, and thereby, by definition, are open to other opinions and observations. To address the limitations of written documents, historians often attempt to incorporate oral sources in conjunction with written sources in order to strengthen historical evidence. â€Å"Anxiety about flawed written sources drew scholars away from libraries and into towns and villages for historical narrative. â€Å"12 The incorporation of oral history into the narrative makes it more evidential and gives the written documents a more verifiable African voice. Relying on written documents from the Colonial period without the incorporation of oral sources, in many cases, produces an inaccurate version of African history.Typically, in the African â€Å"history' provided by Colonial Europeans their culture, norms, and ideology were largely ignored. â€Å"One of the key methods to avoid (the possibility of denying Africans a voice in their own history) is to include a people's own oral traditions and li fe histories in ethnographically and archaeological work. â€Å"13 Because most African languages in Colonial Africa were oral and not written,14 it is imperative to consider oral sources to bolster the evidence provided by written sources. Oral sources can provide a wealth of historical evidence.For example, Historical linguists use oral sources to accurately track the movement of people across the continent. 15 This evidence of human migration can help explain cultural change, which is important when considering that a lack of concentration of people in a particular area makes a study of their culture less possible. Oral histories offer first-hand accounts of events. These oral histories evolve into oral traditions;16 stories passed down from generation to generation, offering us a glimpse of pre-colonial Africa not found in the Euro-centric written documents of imperialists.Oral sources obviously can complement the written, a realization that was for too long lost on most profes sional order to strengthen written sources to form cohesive historical evidence is Jan Vinson, who â€Å"established that the stories handed down from one generation to another †¦ Were as stable and reliable accounts of their past as were the written chronicles and personal narratives†¦ (and) that in fact they were of the same genre. â€Å"18 In Banana's own words: â€Å"by creating a lifelike setting, (oral tradition) gives evidence about how situations as they were observed, as well as about beliefs uncovering situations. 19 Thus, oral sources, through both shared oral history and oral traditions, combined with written sources, form a more credible account of historical occurrences than written sources alone provide. Oral sources, though, are not without their limitations. â€Å"(H)Astoria can place trust in oral sources only to the extent that they can be verified by means of external evidence of another kind, such as archaeological, linguistic, or cultural. â€Å" 20 Oral sources are subject to misinterpretation because of selective or collective memory, rumor, myth, or hearsay. That being said, oral sources subject to these limitations still offer substance, because historians can still study why the subjects believe it happened that way. 22 African historians can mitigate the limitations of oral sources by searching for information that is valuable, if not as historical evidence, but as information that is not readily apparent through the written archive. While attempting to glean evidence from a source on one topic, a historian may gain knowledge of another unintended topic.Ultimately, â€Å"it is the duty of the historian to subject all written accounts to radical internal and external analysis to determine authenticity and credibility. If the accounts are thoroughly examined, and the texts can be compared to one another with the information contained in oral and other sources, they will continue to yield valuable information on the hist ory of Africa. â€Å"23 These things considered; if an historian wanted to get an approximation of how many Africans were enslaved, maimed or killed in the occupation of King Leopold in the Congo, where would they start? What sources would they utilize, and what would they expect to find?What there information might they â€Å"accidentally' stumble upon? I propose that a good place to start would be to examine any existing hospital documents from 1885-1908, to determine if there is a written record of the number of people treated for loss of limbs. Local censuses (if available), police records, military ledgers, property records, death certificates might also prove as fruitful written resources. Additionally, missionary records in the region mighty prove to be valuable, especially considering that they would probably not require translation, lessening the possibility that any information would be mistranslated.Another possible valuable written source might be records in the Belgia n archive, or that of the present-day Democratic Republic of Congo. The historian might hope to find information or documents concerning the Congo Reform Association, which might shed some light on the information she seeks. Additionally, research on the Congo Free State propaganda war and the International Association of the Congo might provide valuable useful written sources of evidence of injuries and deaths to those enslaved at that time.One might also be able to glean useful information from historical-based literature, such as Joseph Concord's Heart of Darkness, Sir Arthur Cowan Dole's The Crime of the Congo, and Bertrand Russell Freedom and Organization. Research on the parties evidence of the atrocities in the region, including Edmund Dine Muriel, Roger Casement and the aforementioned Bertrand Russell. Local museums might contain artwork from the region during Loophole's occupation that captures the outrage, despair and helplessness of the affected.By speaking to locals, she might learn, through oral tradition, the stories passed down from generation to generation about the occupation. In the unlikely, yet still possible event, that any 106-year-old residents still survive, they would be able to provide first-hand oral history. Other than gaining information regarding the number of enslaved, killed and maimed, she would, in all probability, gain an understanding of the long-term effects of the occupation of Leopold upon the citizens, as well as information of how Loophole's occupation came to an end due to intense international criticism.Possible obstacles that she might experience: In retreat, Leopold may have destroyed written evidence of the atrocities, as well as local artwork or libraries. His regime may have been so strict that any expression, either written or oral, was prohibited and subject to the same penalties as those who refused to work in the mines, or underperformed in their duties, diminishing oral sources. Let's consider that the same historian endeavored to learn the approximate number of the descendants of diasporas Africans who returned to partake in the so-called â€Å"redeeming of Africa. Where might she begin, and what would she expect to find? What limitations might she encounter? What other information might she learn along the way? A good starting mint would be to visit the archives in Liberia and Sierra Leone; countries set up as places of African repatriation for freed slaves. There, she could view the legal records regarding who came back and when they returned, who their family members were, where they lived, as well as their professions. Available Census documents would prove to be invaluable in that regard.Ship's manifests would reflect the number of passengers returning to these countries, as well as the number of family members that accompanied them. She could research the founders of both countries, Joseph Jenkins Roberts, the first president of Liberia, and Christopher Koru Cole and Osaka Stev ens, early leaders of Sierra Leone, to find documents pertaining to the numbers of returning Africans. She could study historical literature about repatriation, such as Back to Africa: the Colonization Movement in Early Africa by Timothy Crummier, as well as Black Migration in America: a Social Demographic History by Daniel M.Johnson and Rexes R. Campbell. She could also read the works of the men who themselves returned, such as George Washington Williams, Samuel Jay Crotchet, and Henry McNealy Turner. 4 Some limitations she might experience in her research: inconclusive data due to the relative impossibility of proving that they (or their descendants) were indeed originally removed from the continent. Incomplete or inaccurate documentation might also prove to be a stumbling block in attaining this information.Additional research on topics such as the American Colonization Society, and the histories of both Liberia and Sierra Leone would not only provide numerical data, but also und oubtedly uncover unintended useful information about the achievements and political and religious aims of those who returned, as well as how hey were received. Did they consider themselves more â€Å"civilized† than the native Africans whose descendants had not been removed from the continent?What other the reasons why some Africans did not return, even though they had the opportunity. Through personal interviews of present-day citizens who are descendants of returning freed slaves she could learn of the oral traditions they had developed. She might also learn of the artwork prevalent in these regions, as well as the folklore and literature that the return to Africa produced, and how it differed from that of indigenous Africans. â€Å"As a recognized academic endeavor, (African history) has emerged only in the last four or five decades. 25 Until recently, African â€Å"history' was written by and for Europeans, and as such, didn't provide a realistic depiction of the people , the culture, and the overall actual history of the continent, but served more as a record of White encroachment, and functioned as a tool of propaganda to legitimate the â€Å"civilizing mission† of Europeans. By altering traditional methodology and utilizing both written and oral sources, a more accurate picture of African history ND its people can be discovered and studied.Beyond the fade of imperialistic African â€Å"history,† there is a real history of the African continent that invites further study, and such an endeavor is necessary in restoring the African â€Å"voice. † If we fail to do so, â€Å"(w)e run the risk of not only denying people a voice in the reconstruction of their own history, but offending and demeaning indigenous cultures when we use them as a model for the past without recognizing not only their changing past but their active involvement in changing and/or maintaining their identities and history in the present. â€Å"26

Accounting – Concepts and Conventions

NATURE OF FINANCIAL STATEMENT The data exhibited by financial statements are affected by a)Recorded facts b)Accounting Concepts, Conventions & Principles c)Personal Judgment 1)Recorded Facts: The term recorded facts means the data used for preparing financial statements are taken from accounting record which are facts. i. e. Cash in Hand: Actual cash is recorded Amount due from debtor: Actual to be recorded Amount due to creditor: Actual to be recorded Thus the financial statement do not disclose such facts which may be reality, which are not recorded. For ex. : L/Bldg. urchased are shown at cost price in the Accounting Books But market value which in reality may be different is not stated because it is not recorded in Books of A/c. 2)Accounting concepts & conventions & principle: The Dictionary meaning is â€Å"Fundamental truth implying uniformity of Applicability everywhere. † However when applied in Financial Statement Analysis, it gives different meaning in different conc epts & so it is rarely used as a fundamental accounting truth. Accounting Principles are those rules of Action which are adopted by the Accountant universally in recording transaction.Different professional bodies like Australian Society of Account (i. e. Institute of Chartered Accountant in Australia) The Institute of Chartered Accountant in England & Wales. The American Institute of certified public accountant have made recommendation on accounting principles in the recent year. Accounting principles have been developed over the years from experience, usage & necessity. They are judged on the General Acceptability rather than Universal Acceptability to the user of financial statement hence they are called as General Accepted Accounting Principles (G. A. A. P. )According principles can be broadly classified into two categories: A. Accounting concepts B. Accounting Conventions Accounting Principles Accounting conceptsAccounting Conventions a)Entity Concepta)Disclosure b)Going Concer n Conceptb)Materiality c)Accounting period conceptc)Consistency d)Money Measurement Conceptd)Conservatism e)Cost Concept f)Cost Attach Concept g)Dual Aspect Concept h)Accrual concept i)Periodic Matching of cost and Revenue Concept j)Realisation Concept k)Verifiable Objective Evidence Concept ACCOUNTING CONCEPTS: They are the necessary assumptions or conditions upon which accounting is based.Accounting concepts are postulates, assumptions or conditions upon which accounting is based. They are developed to convey the same meaning to all people. Some of the important concept are given as follows: 1. Entity Concept: For accounting purposes- the ‘business’ is treated as a separate entity from the proprietor (s). It may sound to be absurd that one sell goods to himself, but all transactions are recorded in the books of the business as per this point of view. This concept helps in keeping private affairs of the proprietor away from the business affairs. Thus if a proprietor in vests Rs. ,00,000/- in the business, it is deemed that the proprietor has given Rs. 1,00,000/- to the ‘business’ and it is shown as a ‘liability’ in the books of business. (because business has to ultimately repay it to the proprietor). Similarly, if the proprietor withdraws Rs. 10,000/- from the business, it is charged to him. This concept is applicable to all forms of business organizations. Although in the eyes of Law a Sole trader and his business or the partner and their business are one and the same, for accounting purposes they are regarded as separate entities. It is the ‘business’ with which we are concerned. . Going Concern Concept (Continuity of Activity): It is assumed that the business concern will continue for a fairly long time, unless and until it has entered into a state of liquidation. 3. Accounting Period Concept: Although the ‘going concern’ concept stresses the continuing nature of the business enterprise, it i s customary to divide its life into chapters known as ‘Accounting Periods. ’ An accounting period is the interval of time at the end of which the income statement and financial position statement (balance sheet) are prepared to know the result and resources of the business.Although shorter periods are frequently adopted for purposes of comparative studies, the normal accounting period is twelve months. This is because though the life of the business is considered to be indefinite, the measurement of income and studying the financial position of the business after a very long period would not help in taking timely corrective steps or to enable periodic distributions of income to proprietor (s) with reasonable safety. Therefore, it is necessary for the concern to ‘stop’ at regular intervals and ‘see back’ how it is faring. 4.Money Measurement Concept : In accounting everything is recorded in terms of money. Events or transaction which cannot be e xpressed in terms of money are not recorded in the books of accounts, even if they are very important or useful for the business. Purchase and sale of goods, payment of expenses and receipt of income are monetary transactions which find place in accounting etc. Death of an executive, resignation of a manager are the events which cannot be expressed in money and so are not to be recorded in Book’s of A/c. 5. Cost Concept (Objectivity Concept): As per cost concept: )an asset is ordinarily recorded at the price paid to acquire it i. e. at its cost, and b)this cost is the basis for all subsequent accounting for the asset. For example, if a plot of land is purchased for Rs. 1,00,000/- it is recorded in the books of at Rs. 1,00,000/- and even if its market value at the time of preparation of final accounts is Rs. 2,00,000/- or Rs. 60,000/- it will not be considered. Thus the balance sheet on a particular date does not ordinarily indicate what the asset could be sold for. The cost c oncept does not mean that the asset will always be shown at cost.It only means that cost becomes the basis for all subsequent accounting for the asset. Thus the assets recorded by the process of depreciation. Cost concept brings objectivity in the preparation and presentation of financial statements. It implies that the figures shown in the accounting records should be based on objective evidence and not on the subjective views of a person. 6. Cost-attach Concept: This concept is also known as ‘cost-merge’ concept. In order to produce an article it is necessary to purchase raw-material, process it and convert into finished article.This calls for the services of other factors of production and therefore, there are several other costs like labour cost, power and other overhead expenses. These cost have a capacity to ‘merge’ or ‘attach’ when they are brought together. Thus the proportionate raw-material costs, labour costs, and other overheads are added together to obtain product cost so as to increase the utility of cost data. 7. Dual Aspect Concept: This is the basic concept of accounting. As per this concept, every business transaction has a dual effect. 8.Accrual Concept: The accrual concept implies recording of revenues and expenses of a particular accounting period, whether they are received / paid in cash or not. Under cash system of accounting, the revenues and expenses are recorded only if they are actually received / paid in cash irrespective of the accounting period to which they belong. But under accrual method, the revenues and expenses relating to that particular accounting period only are considered. 9. Periodic Matching of Cost and Revenue Concept : This concept is based on the accounting period concept.Making profit is the most important objective that keeps the proprietor engaged in business activities. That is why most of the accountant’s time is spent in evolving techniques for measuring the profit /profitability of the concern. To ascertain the profit made during a period, it is necessary to match ‘revenues’ of the period with the ‘expenses’ of that period. Income (profit) earned by the business during a period can be measured only when the revenue earned during the period is compared with the expenditure incurred to earn that revenue. The question when the payment was made / received is irrelevant.Therefore, as per this concept adjustments are made for all outstanding expenses, prepaid expenses, accrued incomes, unearned incomes etc. 10. Realisation Concept : According to this concept profit should be accounted for only when it is actually realized. Revenue is recognized only when sale is effected or the services are rendered. Sale is considered to be made when the property in goods passes to the buyer and he is legally liable to pay. However, in order to recognize revenue, receipt of cash is not essential. Even credit sale results in realization as it creates a efinite asset called ‘Account Receivable’. However, there are certain exceptions to the concept: like in case of contract accounts, hire purchase etc. Similarly incomes like commission, interest, rent etc. are shown in Profit and Loss Account on accrual basis though they may not be realised in cash on the date of preparing accounts. 11. Verifiable Objective Evidence Concept : According to this concept all accounting transactions should be evidenced and supported by objective documents. These documents include invoices, contracts, correspondence, vouchers, bill, pass books, cheque books etc. uch supporting documents provide the basis for making accounting entries and for verification by the auditors later on. This concept also has its limitations. for example, it is difficult to verify internal allocation of costs to accounting periods. 2. ACCOUNTING CONVENTIONS: Conventions are the customs or traditions or usage which guide of accounting statements. They a re adapted to make financial statements clear and meaningful. 1. Convention of Disclosure: This means that the accounts must be honestly prepared and they must disclose all material information.The accounting reports should disclose full and fair information to the proprietors, creditors, investors and others. This conventions is specially significant in case of big business like Joint Stock Company where there is divorce between the owners and the managers. However, it does not mean that all information or information of any kind is to be included in accounting statements. The term ‘disclosure’ only implies that there must be a sufficient disclosure of informations which is of material interest to proprietors, present and potential creditors and investors. 2.Conventions of Materiality: The accountant should attach importance to material details and ignore insignificant details. If this is not done accounts will be overburdened with minute details. As per the American A ccounting Association, â€Å"an item should be regarded as material, if there is a reason to believe that knowledge of it would influence the decision of informed investor. † Therefore, keeping the convention of materiality in view, unimportant items are either left out or merged with other items. Some items are shown as foot notes like, contingent liabilities, market value of investment etc.However, an item may be material for one purpose but immaterial for another, material for one concern but immaterial for another, or material for one year but immaterial for next year. 3. Convention of Consistency: The comparison of one accounting period with the other is possible only when the convention of consistency is followed. It means accounting from one accounting period to another. For example, a company may adopt straight line method, written down value method, or any other method of providing depreciation on fixed assets. But it is expected that the company follows a particular method of depreciation consistently.Similarly, if stock is valued at ‘cost or market price whichever is less,’ this principle should be followed every year. Any change from one method to another would lead to inconsistency. However, consistency does not mean non-flexibility. It should permit introduction of improved techniques of accounting. 4. Convention of Conservatism: It refers to the policy of ‘playing safe. ’ As per this convention all prospective losses are taken into consideration but not all prospective profits. In other words ‘anticipate no profit but provide for all possible losses’.However, this convention is being criticized on the ground that it goes not only against the convention of full disclosure but also against the concept of matching costs and revenues. It encourages creation of secret reserves by making excess provision for depreciation, bad and doubtful debts etc. The Income statement shows a lower net income and the Bal ance sheet overstates the liabilities and understates the assets. The convention of conservatism should be applied cautiously so that the results reported are not distorted. Some degree of conservatism is inevitable where objective data is not available.Following are the examples of application of conservatism: a)Making provision for doubtful debts and discount on debtors. b)Not providing for discount on creditors. c)Valuing stock in trade at cost or market price whichever is less. d)Creating provision against fluctuations in the price of investments. e)Showing Joint Life Policy at surrender value and not at the paid up amount. f)Amortization of intangible asset like goodwill which has indefinite life. ESSENTIAL QUALITIES OF FINANCIAL STATMENTS As stated earlier, the basic objective of financial statement is to provide information useful to the users of these statements.Different users like shareholders, investors, financial institutions, workers etc. are interested in financial sta tements with varying objectives. Generally, it is not possible for a firm to prepare these statements in such a form that may suit every interested user. However, such statements should possess at least the following essential qualities. 1. Relevance : Only these information should be disclosed in financial statements which are relevant to the objectives of the firm. The information is said to be relevant only when it influences decision of the users, while evaluating any event or correcting past evaluation.The conclusions drawn on the basis of irrelevant information would be misleading of no use. Therefore, the information irrelevant to the statements be avoided, otherwise it would be difficult to make a distinction between relevant and irrelevant information. 2. Understandability : The main objective of financial statements is to provide necessary information about the firm’s resources and performance. To fulfill this objectives, the information contained in these statement s should be clear, simple and lucid so that a person who is not well versed with the accounting terminology shall be able to understand without much difficulty.Hence, as far as possible, the form of financial statements should not be complex, and the terms used in these statements should be simple, in common language and non-technical. 3. Reliability and Accuracy : The information incorporated in financial statements should be reliable. Information has the quality of reliability when it is free from material error and bias and can be depended upon by users. Reliability charges with the nature of information contained in the subject matter. Therefore, such information should be provided whose reliability can be verified. Reliability of financial statements also depends on the accuracy of accounts.Hence, to arrive at right conclusions, accuracy of the accounts is an essential quality. To be reliable*, information must (i) carry faithful representation of transactions, (ii) should be p resented in accordance with the substance and economic reality, and (iii) must be neutral, prudent and complete. 4. Comparability : Comparison is the essence of financial statement analysis. Comparable information will reveal relatively strong and weak point. Financial statement should be prepared in such a way that current year’s progress can be compared with that of previous year and inter-firm comparison is possible.To facilitate comparison, it would be more useful to provide with the financial statement of 5 to 10 years summary of important terms such as production in quantity, net sales, net profits, dividend paid, working capital etc. 5. Completeness : The information contained in the financial statements should be complete in al respects. It must be ensured that there is no possibility of any information being incomplete or doubtful. Therefore, full disclosure should be made of all significant information in a manner that is understandable and does not mislead creditor s, investors and others users. . Timeliness : Financial statements are prepared for a definite period of time. At the end of this period, they should be ready and submit to the parties concerned. If the statements are not prepared in time, they can not be properly used and the firm cannot formulate plans for future developments. In addition to the aforesaid qualities, financial statements be prepared easily, attention of the reader is automatically drawn and directed to most significant items and required data for the calculation of different ratios are also essential qualities.As American Accounting Association, has described, â€Å"every corporate statement should be based on accounting principles which are sufficiently uniform, objective and understood to justify opinions to the condition and progress of the business enterprise behind it. † LIMITATIONS OF FINANCIAL STATEMENTS The summary of accounts maintained by a business firm is presented in the form of financial statem ents. The amounts expressed in these statements are based on vouchers and accounting records.Hence, decisions based on these information are more true and logical. However, the conclusions drawn on the basis of these information cannot be treated as final and accurate, because there are certain limitations to the financial statements. One must, therefore, keep in view these limitations while studying the profit and loss account and balance sheet of the firm. Important and impact bearing limitations of financial statements are identified as below : 1. Lack of Precision 2. Lack of Exactness 3. Incomplete Information 4. Interim Reports . Hiding of Real Position or Window Dressing 6. Lack of Comparability 7. Historical Costs Analysis – To Analyse – to cut into pieces But only analyse – No – It means also Interpretation. Thus Financial Statement Analysis means â€Å"Analysis, comparisons and interpretation of Financial data to achieve the desired result† TOOLS OF FINANCIAL STATEMENT ANALYSIS 1. Comparative Statements 2. Common Size Statements The Essential Requirement is 3. Trend AnalysisVertical Financial Statement. 4. Ratio Analysis 5. Fund Flow Statement 6. Cash Flow Statement

British Airways Management Analysis Essays

British Airways Management Analysis Essays British Airways Management Analysis Essay British Airways Management Analysis Essay This report will focus on the current economic crisis and the effect it has had upon British Airways. The passenger figures at London Heathrow, Gatwick, Standsted and other major airports have dropped by 7. 4 per cent last year compared to 2008. (Telegraph, 2009) Moreover, many different surveys have shown that people are now more reluctant to travel to foreign destinations for holiday. Moreover, the Civil Aviation Authority (CAA) announced that only 216. 8 million travelers were registered in 2009, the lowest figures since 2004, and the experts believe that the figures will continue to drop for the foreseeable future. BBC , 2010) These official figures paint a gloomy future for the aviation industry and most airlines. Indeed, the current economic crisis has taken no hostage, and British Airways (â€Å"BA†) is not an exception; in fact, they have faced more adversities than other airlines. This report will show what strategies BA has conjured up to survive the recession and co mpete against low cost airlines such as Easyjet and Ryan Air, who have actually somewhat benefitted from the recent economic crisis. 2. Methodology (-is that ok to use â€Å"we† instead of â€Å"I†? This paper will first be looking at how British Airways, Easyjet and Ryanair performed before the recession. This will highlight the impact the recession has had on these airlines. We will be looking at their history and financial performance before circa 2008, collecting data from articles published by the airline industry which are available from the internet. To bring to light the impact the recent economic crisis has had, we will look at their financial performance for the last two years. As we compare their performances, we will how much the British Airways suffered, in contrast to low budget airlines such as Easyjet and Ryanair, who have somewhat benefitted from the economic downturn. The strategies adopted by British Airways to survive the economic crisis and compete against low budget airlines will be looked at individually. We will assess why British Airways were prompted to use these methods. This paper will then consider strategies adopted by other airlines to survive the recent economic downturn. This will give us an indication of whether the strategies implemented by British Airways will succeed or help it to regain their position as the â€Å"world’s favourite airline†. In conclusion, this report will discuss the repercussions of the strategies and its financial outcome, and whether British Airways should maintain its existing business approach or adapt to the current crisis on a more permanent basis, perhaps similar to that of Easyjet and Ryanair. 3. Short History 3. 1 British Airways British Airways is the national airline of Britain. It is a premium airline, possessing over 340 aircrafts and travelling to over 160 destinations. The company’s main centres of operation are London Heathrow Airport and London Gatwick Airport. The company was founded in 1972, when the British Overseas Airways Corporation (BOAC) and British European Airways Corporation (BEA) managements were combined under the newly formed  British Airways Board, effectively making it the national airline for the United Kingdom (BA, 1) BA enjoyed great success during the 1980s and early 1990s, and as a result, became the worlds most profitable airline for the most part of the 1990s, representing itself under the slogan The Worlds Favourite Airline. BA, 1) 3. 2 Easyjet Easyjet is a popular low cost airline, which was established in 1995  . The company started extremely modestly, possessing a meager two aircrafts, and travelled only domestically. However, the company gained popularity in the years that followed, and on April 1996, and started travelling internationally, choosing Amsterdam as its first international destination. (Easyjet, 1) Despite its modest start, Easyjet still managed to grow into one of the most popular airlines in the world. Its current slogan reflects its status (â€Å"the webs favourite airline) and as its popularity grew, so did the number of aircrafts under its name, amounting to 174 operating aircrafts as of March 2010, with 54 more in order. (Gerry, 2009) 3. 3 Ryanair Ryanair, similar to Easyjet, started their business providing only domestic air travels. The company was founded in 1985, its primary objective being breaking the then duopoly of British Airways and Aer Lingus on London to Republic of Ireland flights. Its initial success allowed the company to expand its business by adding a second flight route; Dublin to Luton International Airport. Ryanair, 1) The company, however, did not enjoy any financial success until Michael O’Leary took over as the CEO in 1991. The new CEO strived to implement a quick turn-around times for aircraft, get rid of â€Å"business† class seat and unifying the models of all the aircrafts. This proved to be a success, leading the company to spend over $2bn for new aircrafts in 1998. (Thomas M. , Kent B, 2005) The company acted quickly to the increasing popularity of online booking, and launched its website in 2000, allowing passengers to buy and confirm their flights online. This method proved immensely popular as more than 75% of all bookings were all made online in 2001. (Ryanair, 1) 4. Prior to the recession 4. 1 British Airways British Airways enjoyed great financial success during the early and mid-1990s. Their profit figure was very impressive and they constantly expanded, making them one of the largest airlines in the world in terms of revenue, passenger numbers and number of aircrafts possessed. However, their short lived success was met with despair during the late 1990s and early 2000s, they faced financial difficulties and other obstacles to success. BA, 1) As the company started searching for other ways to expand during the early 1990s, they appointed Robert Ayling as the CEO of the company in 1993. The move seemed wise at the time considering the experience and achievement of the new CEO prior to the appointment. However, BA dropped profits of 84 % in 1999 compared to the previous year. The company had to replace the CEO and drastically alte r its management structure. The problem seemed solved until the company suffered financially once more due to the 9/11 attack in United States. In response to these events, on September 2005, a new CEO was appointed. Under the management of the new CEO, Will Walsh, BA underwent several changes and on January 2008, the company revealed OpenSkies, a new subsidiary. The primary objective of launching a new subsidiary despite its weak financial stability was to  take advantage of the liberalisation of transatlantic traffic rights, and flies non-stop between major European cities and the United States. These efforts, however, did not lift BA from its financial difficulties (BA, 1) Further succession of unfortunate events plagued BA, including the current recession, forcing it to resort to desperate measures, including sell its stake in Qantas on 8 September 2008. 4. 2 Easyjet Since its establishment, Easyjet grew exponentially, enjoying great financial success along the way. As a result, it became floated on the London Stock Exchange in November 2000. (BBC 2006) The main ingredients of its success included expanding its base to locations in continental Europe, and taking advantage of the growing demand for low cost airlines from passengers. Table 1 below shows its financial performance for the past 9 years. TABLE 1. EASYJET FINANCIAL PERFORMANCE |Year |Total revenue(? m) |Profit before |Passengers (millions) |Return on equity (%) |Cash flow from | | | |tax-underlying(? m) | | |operations (? m) | |2008 |2,363 |123 |43. 7 |6. 8 |292 | |2007 |1,787 |191 |37. |14. 3% |261 | |2006 |1,620 |129 |33. 0 |10. 1% |222 | |2005 |1,341 |83 |29. 6 |7. 1% |221 | |2004 |1,091. 0 |62. 2 |24. 3 |5. 3 |160. 5 | |2003 |931. 8 |51. 5 |20. |4. 4 |77. 2 | |2002 |551. 8 |71. 6 |11. 4 |9. 4 |84. 2 | |2001 |356. 9 |40. 1 |7. 1 |22. 1 |83. 4 | (Source: Easyjet. 2 Reports and Accounts) Its continuing financial success led to the purchase of GB Airways on October 2007, helping Easyet yet once again, expand its operations and establish a base at Manchester. Easyjet 3) 4. 3 Ryanair After launching its website, Ryanair enjoyed a great financial success, leading to the following events 1. Making an order of 100 new  Boeing 737-800  series aircraft ( 2003) 2. Acquiring a once rival low cost airline  Buzz  from  KLM. (2003) 3. Increasing the number of its bases to from 2 to 11 in less than 10 years. (2004) 4. Making an order of 70 new  Boeing 737-800  series aircraft to meet the demands of its passengers (2005) During 2004, most low cost airlines suffered financially including Ryanair, and it reported a loss for the second quarter of 2004. However, unlike most other low cost airlines, it managed to recover rather quickly and post an impressive profit in the next financial year. Indeed, Ryanairs passenger numbers constantly grew by up to 25% a year for most of 2000s. To demonstrate what this means in terms of numbers, Ryanair initially only carried just under 700,000 passengers annually, however, the passenger figures in 2003 showed an astonishing figure of 21. 4 million. The company owed its success to its constant addition of new routes and new bases around Europe. By the end of mid 2000, Ryanair was one of the largest airlines in terms of number of carriers specializing in European flights, carrying more passengers than the once â€Å"World’s Favourite Airline† British Airways for European flights. (Ryanair 1) 5. Recession and Airline Industry 5. 1 Impact of recession on the airline industry The current economic crisis has had an impact on virtually all types of businesses, including the airline industry. In fact, it has affected the airline industry more so than most other industries due to it being a very competitive market. (William B n. d) From 2008 to the beginning of the current year, 9 airlines, including Japan Airlines the once sixth largest airline by passenger numbers in the world, have filed for bankruptcy, mostly due to the current recession. Considering that only 12 airlines filed for bankruptcy from 1989 to 2007, the number of bankrupt airlines is alarming and reflects that fact that the recent times is definitely unfavourable for the airline industry. (Chris I, 2008) Table 1. 2 shows the airlines reaction to the current recession. Table 1. 2 IATA’s revised forecasts for global air transport volumes [pic] (IATA forecasts 2008 – 2013) 5. Impact of recession on British Airways 5. 2. 1. Financial Performance The most obvious effect the recession has made on British Airways is the decline in the company’s net profit figure. Table 1. 3 shows how badly the company has been effect during recent times. Table 1. 3 British Airways Financial Performance 1996-2009 |Year Ended 31 March |Total revenue( ? m) |Profit before |Profit and loss after tax (? |Passengers (millions) | | | |tax-underlying(? m) |m) | | |2009 8,992 |(401) |(358) |33,117,000 | |2008 |8,758 |922 |726 |33,161,000 | |2007 |8,492 |611 |438 |33,068,000 | |2006 |8,212 |616 |464 |32,432,000 | |2005 |7,770 |513 |392 |35,717,000 | |2004 |7,560 |230 |130 |36,103,000 | |2003 |7,688 |135 |72 |38,019,000 | |2002 |8,340 |(200) |(142) |40,004,000 | |2001 |9,278 |160 |114 |36,221,000 | |2000 |8,940 |5 |(21) |36,346,000 | (Source : British Airways â€Å"Annual Report and Accounts†) Table 1. 3 shows how British airways was enjoying a constant growth in their profit for 6 years straight from 2003, however, there was a steep decline in its profitability during 2009, roughly when the current economic crisis began to severely impact the industry. 5. 2. 2. Other impacts 5. 2. 2. 1 Work-for-nothing proposal The financial strain caused by the current recession had put on the company led to other disastrous events. In June 2009, BA asked its employees to work without pay for a minimum of 4 weeks amongst other favours. (BBC 2009) Colleagues are being urged to help the airlines cash-saving drive by signing up for unpaid leave or unpaid work. From tomorrow, people will be able to opt for blocks of unpaid leave or unpaid work, with salary deductions spread over three to six months, wherever possible. – extract from BAs in-house magazine under the headline Action Time The work-for-nothing offer was presented by and at the same, accepted by Willie Walsh, the CEO of British Airways and Keith Williams, the chief financial officer, who promised to work for nothing for the month of July 2009. In spite of this, Unite refused to accept the not-so-enticing offer, They believed that the CEO, who received a salary of ? 35,000 a year, which is astronomically more than other employees, could afford to work for nothing for a month, but your average BA cabin crew, who only receives an annual salary of ? 29,900, accor ding to the Civil Aviation Authority, cannot afford to do so (BBC 2009) Willie Walsh can afford to work for nothing, our members cant, – Unite Spokesman However, the events that followed the announcement of the work-for-nothing plea shocked the airline industry even more. Contrary to the expectation of many critics, numerous BA workers volunteered to accept the offer, and started to work for free for a month. (BBC 2009) 5. 2. 2. 2 Impact on tariff growth Table 1. shows the changes in tariff growth for First Class/Business and Economy passengers between January 2007 and January 2009. It presents a sharp decrease in both traffic, from January 2008 to January 2009. A striking point is that the recession affected the activities of premium business travellers and non-premium such as holiday makers. Table 1. 4 Tariff growth by ticket type [pic] (Source: IATA iata. org). Furthermore, BA initiated an extra ‘rich tax’ for its premium class passengers (First, Club World, World Traveller Plus and Club Europe class passengers) to combat the soaring fuel price, adding an extra ? 48 to a return long haul flight. However, Analysts warned that the rich tax might backfire to their customers, even though it has absolutely no effect on economy class passengers. (Mail Online, 2008) 5. 2. 2. 3 Troubles with its employees The current recession has not helped British Airways develop a good relationship with its employees; in fact, it has made it worse than ever. Furthermore, the recession has caused tension between the cabin crew and pilots of British Airways. Two trade unions are mainly used by the workers, including pilots, of British Airways. These are BALPA, UK’s largest trade union for pilots, and Unite, the trade union used by cabin crews and other employees who are not pilots. The tension between British Airways continuously escalated due to irreconcilable differences and demands from both sides. The escalation reached its peak on March 2010, when the employees who were members of the trade union, Unite, organised a walkout. British Airways considered this unacceptable and as a result, stripped the workers involved in the walkout with their travel benefits. With both sides taking hits, they came to the conclusion that a deal must be made. However, in response to the stripping of the travel perks, the members of Unite demanded that before a deal is agreed, BA must reinstate the travel perks back to the striking employees. Unsurprisingly, this was refused and Unite officials have declared further strikes after 14 April 2010. There are currently no peaces scheduled, and various prominent figures have tried to intervene to find a solution agreeable by both sides, including the current prime minister, Gordon Brown (Guardian 2010) The members of Unite picketed outside of London Heathrow Airport and again planned other 3 days strike after negotiations did not work but strikers seemed not happy for a second walkout. The Unite insisted to negotiate with BA again, the CEO of BA, Willie Walsh said that the company has made a loss of ? 7m a day. The estimated cost of strike action by cabin crew last month is between ? 40m and ? 45m (Mail Online 2010) However, BA was not unprepared for the walkout. Their contingency plans allowed more than 65 percents passengers to reach to their destinations with 1,157 staff working. Only few flights were cancelled and BA was confident that they could handle the passengers at weekends of March. But the Unite Union made a contrasting announcement, stating that only a few of BA normal flights take off and a half of plans grounded (Chloe B,2010) By the recent strike in 2010, BA has had their brand image damaged and Willie Walsh, chief executive, apologising to their passengers for the situation. Indeed, the financial aspects of British Airways were not the only victim of the current recession. 5. 3. The Impacts of recession on Ryanair and Easyjet As mentioned before, the recession had a somewhat favourable effect on low cost airlines such as Easyjet and Ryanair. It has increased its number of passengers and had a positive or insignificant impact on its financial statements. I shall discuss each section separately below. 5. 3. 1 The Passenger Number Growths Table 1. 5 provides information regarding the growth in number of customers for British Airways, Ryanair and Easy Jet. Unsurprisingly, British Airways has experienced a negative growth whilst Easyjet and Ryanair have enjoyed a positive one, albeit being a smaller figure than before the recession. Table 1. Growth in passenger numbers [pic] (Source: CAPA, 2009, www. centreforaviation. com) The figures in the chart suggest that whilst all three airlines have experienced a negative impact from the recession, the biggest victim is British Airways. Moreover, even the growth rate is declined overall for Ryanair and Easyjet, the fact that they are still experiencing a positive growth suggests that more and more people are still switching to low cost airlines. 5. 3. 3 Financial Impact Table 1. 5 describes the new traffic number of Ryanair and Easyjet in August 2009. Table 1. 6 Traffic number for Ryanair and Easyjet [pic] [pic] (Source: CAPA, 2009, www. entreforaviation. com) Table 1. 5 illustrates that both airlines have increased the number of passengers carried during August 2009. This good news prompted Michael O’Leary, the CEO of Ryanair, to predict that only four European airlines would survive from the recession: British airways, Air France, Lufthansa and Ryan Air. Added to that, he expected that this downturn could help the Ryanair improve its market position and shares by meeting the needs of passengers with its low price strategy. (Telegraph, 2009) However, it must be noted that the current recession has had no negative impact on the financial performance of both Easyjet and Ryanair. The increased fuel price has forced Ryanair, who refuses to increases its price to its customers, resorted to other earnings: they planned to purchases 50 cheap aircrafts from declining airways and start flying to the new routes which will be the cities of the United State from London Stansted airport and Island Dublin airport. Michael O’Leary stated that We’ll just have to keep flying more aircraft, opening up more routes and offering people more cheap flights, (Jack, 2008) 6. The Strategies implemented by British Airways 6. 1 Strategies implemented to compete against Easyjet and Ryanair As mentioned above, British Airways have suffered financially and passenger number wise due to the current recession. On the other hand, it seems obvious that low cost airlines have suffered far less, and gained some positive aspects during the recent economic crisis. As a result, British Airways have implemented several tactics to combat against these airlines, in an attempt to keep its market share and survive the economic crisis they are facing currently. 6. 1. 1 Merger with Iberia Although British Airways is one of the largest airlines in the world, it still maintained that it could expand further. As a result, BA proposed a merger with Iberia, an ailing Spanish Airline, which is needs to be approved by the European Commission. A preliminary agreement was made before the end of 2009 between Iberia and British Airways. It was believed at the time that if the merger between the two carriers, indeed does go ahead, it will create one of the largest airlines in terms of revenue. (BBC, 2009) On 8 April 2010, an agreement to merge between British Airways and Iberia was announced and it was decided that the newly merged company will be known as  International Airlines Group, although both airlines will continue to operate under their current brands. (BBC, 2010) The merger was met with enthusiasm by both parties, with Willie Walsh announcing that the merger will create a strong European airline well able to compete in the 21st Century,† adding that both airlines will retain their brands and heritage while achieving significant synergies as a combined force. (Willie Walsh, 2010) After the merger, the combined operation would possess 419 aircraft operating to more than 200 separate destinations, and would save the two partners 400m Euros ($594m; ? 358m) in costs a year, according to their preliminary calculation and expectation. (BBC, 2010) The main aim of the merger was to increase its dominance and increase its market share. Although only time would tell, reaction from competitors regarding the news reflected how the merger would affect other airlines. For example, Virgin Airlines announced that the merger will increase BAs dominance at Heathrow with 44% of take-off and landing slots this winter. (BBC, 2010) 6. 1. 2 Ending Business Class on Short-Haul flights Due to the declining popularity of BA’s business class, Willie Walsh has practically put a stop on European business-class travel, saying that the service is proving to be too costly, and that it may harm their chance of surviving the recession. With other companies looking to cut their budgets in order to survive the current economic crisis, BA has decided that the added expense of flying rich businessmen in a slightly larger seats for one or two-hour journeys has become unsustainable and not profitable. (David R, 2010) As seen in Table 1. 5, There has seen a sharp drop in business-class passengers, most of them occurring in short-haul flights. These travelers have either traded down to the economy cabin or moved to budget carriers instead, for example Ryanair. BA is understood to be reviewing its European operations, and as a result, premium seats could be removed from planes operating out of Gatwick and regional airports such as Manchester. In a statement to deal with the issue, â€Å"short-haul premium will never recover. That part of the business has changed for ever and we have to address it†. However, BA has plans to continue providing premium class in short-haul flights operating from Heathrow, to take advantage of business-class transfer traffic. (Martin R, 2010) Although on the face of it, this strategic move seems like a way to combat he rising costs, however, its real intent is to combat low cost airlines, who, although provides business class seats, accentuates the benefits of their economy class seats. 6. 1. 3 Barclaycard promotion British Airways understood that most of their customers booked their flig hts with credit cards. As a result, they saw Barclaycard, UK’s largest credit card provider, as a viable business partner. As a result, British Airways implemented a promotion with the Barclaycard; customers booking their flights via Barclaycard would allow them to earn air miles, which could be used to purchase British airways products or receive free flights. (BA, 2) 6. 1. 4 Voluntary redundancy scheme British Airways announced a voluntary redundancy scheme during the early part of the current recession, stating that almost 300 staff would leave the airline by the end of May 2009. The announcement was expectedly met with hostility with its workers. The scheme was designed to meet some demand for redundancy in some parts of the business and where it was possible to release people and not replace them. The departures, largely in administration and support roles, are the latest cost-cutting measure by the airline, which is facing increasingly weaker demand for flights, particularly for its more lucrative business and first-class seats, and is in addition to about 450 managers that left the company in December 2008. A spokeswoman for BA said the airline was pleased with the take-up of the scheme, with staff numbers in line with expectations. Workers will get about three weeks pay for every year they have been with the airline. The redundancies followed BA’s announcement to sell 11 of its 15 Boeing 757 aircraft, to be replaced by Airbus A320s, in order to cut costs and be more environmentally friendly. (Times Online, 2010) 6. 1. 5 Service Oriented Architecture (SOA) During the latter part of 2009, British Airways announced that it will use Progress Software as part of its program to transform passenger and airport systems. BA expressed its intention to use SOA solutions as a key part of its travel program to upgrade its IT systems. This is expected to last until the end of 2014 and change the way BA provides service by integrating over 600 different electronic systems and processes involved in getting the passengers to their destinations. Gordon Penfold, the CTO of Progress Software, the American company who invented the SOA program, explained that â€Å"with 300 locations around the globe, 25,000 users and more than 250 key applications, BAs goal is to transform the travel experience. The flexibility of the Progress SOA portfolio allows BA to extend the features of its e-commerce site right through to its airports, by allowing greater self-service functionality and plug and play capability. † The result, according to Penfold, is to drive an agile business where rollout is easier, and cost and time are reduced. British Airways believed that providing just low cost seats to its passengers will not help them beat low cost airlines, but reducing the travelling time will make them the natural choice for air travelling. (Angelica M, 2009) 6. 1. 6 Seat Selection On September 2009, British Airways have started charging their passengers if they wish to choose their seats when they reserve. The new charges will affect people who want to ensure they sit together on a flight and anyone with a preference for window, aisle or emergency exit seats Currently, British Airways allows passengers to select their preferred seats free of charge within the 24 hours prior to departure. However from October 7 2009, passengers would have to reach into their pockets if they wish to secure their preferred spot in the cabin when they make a booking. A spokesperson announced that this would give customers more control over their seating options. For an economy class trip within Europe, passengers will pay an extra ? 10 per person to choose a seat. On long-haul economy or short flights in business class the charge will be ? 20, and ? 60 in business class on long-haul voyages. The plan followed the airlines decision to cut luggage allowances and abolish free meals on short flights. However, the plan was met with some ridicule. Some argued that the move will undoubtedly tarnish BA’s brand image. However, the airline has defended the move and said it was giving customers peace of mind they could sit where they want while opening up new revenue streams. Also, they saw that low cost airlines, EasyJet, and Ryanair, had hidden charges which were written in small prints. These extra charges showed how much passengers had to pay for extras such as using a debit card and checking-in. According to their calculation, the â€Å"hidden charges† showed maximum extra charges of ? 375 and ? 79. 85 for Ryanair and Easyjet respectively. (James Q, 2009) 7. Recommendations As mentioned before, most airlines are suffering due to the recent economic downturn. Hence, they, too, have rethought about their current business situation and developed alternative methods. After much research, it seems as though British Airways, who has suffered more due to the current economic climate, has adopted more strategies than others. They have implemented cost-cutting, redundancy and cutting luxury on flight. However, one area where they may improve is focusing on auxiliary income. Focusing on Auxiliary Income The aviation industry companies have opportunities to earn auxiliary income: For example, they could charge for checked baggage, seat assignment, catering and even blankets and so on. Whilst for some airlines this additional income may be insignificant, however, other airlines have seen a dramatic increase in their auxiliary income. During the recent years, US airlines have collected more than US$ 670 million in baggage fees in the second quarter of this year, up some 276 percent from the year-earlier period (I-Net Bridge, 2009) In fact, speaking at the at the World Low Cost Airline aviation conference in Barcelona, Spain, Mango CEO Nico Bezuidenhout stated that; There are compelling reasons for airlines to take ancillary revenue opportunities very seriously, said Bezuidenhout, and airlines have an advantage: a base pre-qualified as having disposable income, an audience which has already illustrated a level of trust in the airlines own brand and, thirdly, knowledge of the consumers travel trends. Not only do airlines have substantial insight into who they carry, but air travel typically represents the first purchase activity in the overall travel procurement cycle, followed by destination content, hotels and cars bookings all of this serving to provide airlines with the ideal contextualised sales opportunity. † Recently, most airlines, not just low-cost airways, have started to focus on increasing their auxiliary income more than ever. British Airways is also adopting this method by charging fee for seat selection. However, perhaps they should consider increasing their additional income through other means as well. 8. Conclusion British Airways has undoubtedly suffered due to the current economic crisis. However, what makes the situation more painful is that low-cost airlines, such as Ryanair and Easyjet are surviving the economic downturn with relative ease, and have gained more passengers due to passengers preferring to travel cheaper than before, as seen above. Perhaps it would not be wise for British Airways to change their business way in order to combat the current recession. Many experts believe that the recession is coming to an end and that people will soon become more willing to spend more on luxuries such as air travelling. On the other hand, there are economists who believe that the recession will last longer than anyone is expecting, and that is businesses do not adapt to the new environment, they will inevitably cease to trade. The wisest strategic movement British Airways could implement would be to shift their attitude towards low cost airlines, taking in what is working for them and utilising it to their benefit, whilst at the same time, constantly improving their strengths such as providing excellent service to their customers. Arguably, low cost airlines have increased their attraction level to consumers in recent years, and British Airways must take this into account. A detailed Porter’s Five Forces analysis, complimented with a SWOT analysis could direct British Airways to the correct way forward. With all industries, it is always vital to constantly monitor their business environment and adapt to it. By carefully analysing their environment, they can decide which strategy will benefit them. They should recognise the opportunities and threats present and wisely use their strengths and weaknesses to their advantage. British Airways must do the same. Based on the strategies currently adopted or announced by British Airways, it appears as though they are horizontally expanding. Perhaps this is the correct way to go, especially since the strategy allows economies of scales. However, constant evolution of the company’s management and business style must be approved if British Airways expects to survive not only the current recession, but against large number of competitors.

The Boss System in City Politics essays

The Boss System in City Politics essays In an era of sound bytes, television attack ads, political blogs, and twenty-four hour national news cycles, it can be difficult to imagine that politics once was different. For one, it was more local. In the Nineteenth Century, and through a good part of the Twentieth Century, Democrats and Republicans concentrated their efforts in the crowded wards and precincts of Americas cities. Before radio, television, and the Internet, communication was largely face-to-face. Without automobiles and metropolitan mass transit systems, the average individuals life was more intensely local. People walked to work. They shopped in their neighborhoods. They socialized with others in their building, or on their block. The world in which one lived was the world that one saw every day with ones own eyes. Knowledge came from the lips of men and women with whom one was intimately acquainted. They were the people with whom Americans worked and played, argued and played; fought or loved. For mil lions, the city was the world. Thus, it was by necessity that the political parties applied the bulk of their energies in places like New York, Chicago, Philadelphia, Boston, and Baltimore. And it was a different kind of politics, a machine not unlike the new and wondrous devices that these same urban dwellers saw each day in the factories in which they worked. These were the factories that were making America great; that were making her a worldwide center of wealth, and a worldwide center of population. Ambitious men managed the factories that contained the machines. They were the bosses. Equally ambitious men managed the political machines that ran the cities that contained the factories. They were bosses, too. The boss system they created would outlast by decades the early industrial machines. The boss system would shape Americas urban politics for generations; leaving as its ultimate legacy the nation we know today. ...

Censorship in Huck Finn

Many people claim that the novel is racist due to the frequent use of racial slurs and the disrespect and mistreatment of the character Jim who is a runaway slave. Mark Twain’s famous novel is not a racist text because it is a historical account of the south during the 1840s, when racism was commonplace. The book’s purpose was to emphasize real life and mock the faults in human nature. In The Adventures of Huckleberry Finn, a young boy named Huckleberry Finn runs away from his life and travels down the Mississippi River with his friend Jim, a runaway slave. The story follows Huck’s moral growth and maturity throughout his many adventures and experiences. The major turning point of the book is when Huck realizes that Jim cares about him, and that he cares about Jim in return. As a child, Huck is taught that Jim isn’t a person because of his skin color and that he does not deserve respect, but Huck discovers that Jim is a person and deserves more respect than most people Huckleberry met on his journeys. He comes to this decision because Jim cares for him and treats Huck better than his own father. Huck says â€Å"All right, then, I’ll go to hell. when he decides to go against the racist teachings of his childhood and help Jim get his freedom (Twain 216-217). The book was written to show what life was like in the 1840s and successfully revealed the way people viewed each other and people of other races. In the beginning of the story, Huck treats Jim poorly because he is taught that Jim isn’t a real person and h e could get away with it. One of the many tricks Huckleberry plays on Jim was hiding a snake in the cave they were living in, but the snake bites Jim and Huck realizes how cruel his trick was and begins to feel sorry for how he treats Jim (Twain 55). Events like this are the reason people believe that Mark Twain’s book is racist, but without these examples the book’s purpose is muddled and the historical reliability is gone. The book The Adventures of Huckleberry Finn is considered a controversial text because it contains derogatory language and examples of disrespectful behavior towards people of color. Speech and actions like the ones in the book were common in the setting of the book (Knab 1). People want to ban or edit the original text of The Adventures of Huckleberry Finn, because of these elements, but they still allow these remarks in other literary works. Fredric Douglass used the same language in his narrative that was published in 1845, forty years before Twain published The Adventures of Huckleberry Finn, but people don’t challenge his work because he was a slave and his story is a historical account of a slave’s life (Bowker). The two stories are based in the same time, are about the same topic, and both aim to be realistic portrayals of everyday life in the 1840s, yet one is constantly challenged while the other is allowed to be as it is. People today are concerned with being â€Å"politically correct† and â€Å"non-offensive†, but they have reached the point where they are willing to change history to protect the feelings of certain people (Kay). If these â€Å"racist† remarks and actions were removed from The Adventures of Huckleberry Finn, the message of the book would not be evident, its historical accuracy destroyed, and the book would just be a meaningless children’s story. Censorship is useful to an extent, it allows people to keep mature information from children, but when it is used on history it takes away from the importance of knowing about and learning from the past. The reason racism is so important to avoid now is because of the negative effects it had in the past. If people don’t learn about these effects, then they can not understand the importance of equality now. When books are censored, their historical accuracy is lost and they are unable to educate people on the importance of the past to modern-day (Kay). Without learning about the good, bad, and ugly of the past, people wont be able to comprehend why the world is the way it is and how they can avoid the mistakes of the past. If the offensive content of The Adventures of Huckleberry Finn is removed, then people will not be able to see the severity of racism during the 1840s (Bosman). If the book is censored, then the point where Pap starts ranting about the â€Å"injustice† of a well educated black man being able to vote will not have the impact it should, representing the opinion of the average white male in the south (Twain 28). The novel The Adventures of Huckleberry Finn is seen as a masterpiece (Mark Twain’s Adventures of Huckleberry Finn) and a classic (Robert O’Meally) due to the original riting and arrangement. Without these elements, that people want to change, the book would not be as renowned or highly regarded. Although The Adventures of Huckleberry Finn may have some content that offends some people and they believe that it would be better to remove the offensive content, it would take away from the plot and meaning of the story. If the novel really offends someone, then they do not have to read it again or even finish reading it, but they do not have the right to change the words of someone else to suit their own ideals. The words of The Adventures of Huckleberry Finn were all carefully picked by Mark Twain to carry the message of his story and editing them would be defacing his hard work. Twain often complained about his proofreaders and editors changing his work (Kurutz). The book was written by Mark Twain and if he saw the need to add these controversial elements, then we should not interfere with his decision or his historical accuracy (Kay). Then novel The Adventures of Huckleberry Finn is not a racist text, nor is Mark Twain a racist himself. Mark Twain’s novel was written as a historical account of life in the 1840s and as a result, any content that could be considered offensive to some is all added to make the literary work more realistic and a more accurate portrayal of life in the setting. Without these elements, the story of Huckleberry’s moral growth would not be as developed and the message of the book will not be as prominent. The Adventures of Huckleberry Finn should not be censored because the way the book is written provides an accurate account of life in the 1840s and without the writing staying as it is, the whole integrity of the work will be diminished. The Adventures of Huckleberry Finn is considered a classic because of how it was written. Changing the text changes the whole book and since the book is so highly regarded as it is, it should remain the same. When people claim that a book is racist, they make this assumption based on the content of the book. What people need to note is when the book is set, its publication date, and the purpose of the offensive content. With The Adventures of Huckleberry Finn, the story takes place in the 1840s when racism was very common. It also was published in 1885 when people in the United States were struggling with racism after the Civil War. The offensive content of the book is used to portray what life was like in the 1840s and to mock the behavior of the people of that time. When the book was written, language like that used in the text was still common and not seen as offensive as it does now. Mark Twain’s novel The Adventures of Huckleberry Finn is not racist, it just contains racist content, and this content makes the story what it is and develops its meaning. To take away this major element of the literary work to protect the feelings of some individuals would ruin the story and would hurt more people than it would help. To censor The Adventures of Huckleberry Finn would take away a valuable source of historical knowledge that allows us to see the importance of how our society has changed and developed. Without this knowledge, people will forget the importance of the progress humankind has made and will not be able to avoid the mistakes we have already made as a whole in the past. Because of these reasons, changing the great literary work of Mark Twain Is unnecessary because The Adventures of Huckleberry Finn is not a racist text and exposure to the harsh realities in the story will help the people of today to truly understand our past as a whole and improve our future. Works Cited Page Bosman, Julie. â€Å"Publisher Tinkers with Twain. † National Post. 4 Jan 2011. Print. Bowker, Gene. â€Å"Mark Twain, racism and Huckleberry Finn. † Examiner. com. Web. 9 Feb 2013 ;http://www. examiner. om/article/mark-twain-racism-and-huckleberry-finn; Kay, Barbara. â€Å"We Shouldn’t Censor History. † National Post. 10 Jan 2011. Print. Knab, Jakob. Racism in The Adventures of Huckleberry Finn. 2011. Print. Kurutz,, Steven. â€Å"A Twain Scholar Reacts to the New, Censored Version ‘Huckleberry Finn’. † National Post. 9 Jan 2011. Print. PBS. â€Å"Mark Twain’s Adventures of Huckleberry Finn. † Web. 9 Feb 2013 ;http: //www. pbs. org/wgbh/cultureshock/flashpoints/literature/huck. html; Twain, Mark. The Adventures of Huckleberry Finn. New York: Barnes and Noble, 2003. Print. Censorship in Huck Finn Many people claim that the novel is racist due to the frequent use of racial slurs and the disrespect and mistreatment of the character Jim who is a runaway slave. Mark Twain’s famous novel is not a racist text because it is a historical account of the south during the 1840s, when racism was commonplace. The book’s purpose was to emphasize real life and mock the faults in human nature. In The Adventures of Huckleberry Finn, a young boy named Huckleberry Finn runs away from his life and travels down the Mississippi River with his friend Jim, a runaway slave. The story follows Huck’s moral growth and maturity throughout his many adventures and experiences. The major turning point of the book is when Huck realizes that Jim cares about him, and that he cares about Jim in return. As a child, Huck is taught that Jim isn’t a person because of his skin color and that he does not deserve respect, but Huck discovers that Jim is a person and deserves more respect than most people Huckleberry met on his journeys. He comes to this decision because Jim cares for him and treats Huck better than his own father. Huck says â€Å"All right, then, I’ll go to hell. when he decides to go against the racist teachings of his childhood and help Jim get his freedom (Twain 216-217). The book was written to show what life was like in the 1840s and successfully revealed the way people viewed each other and people of other races. In the beginning of the story, Huck treats Jim poorly because he is taught that Jim isn’t a real person and h e could get away with it. One of the many tricks Huckleberry plays on Jim was hiding a snake in the cave they were living in, but the snake bites Jim and Huck realizes how cruel his trick was and begins to feel sorry for how he treats Jim (Twain 55). Events like this are the reason people believe that Mark Twain’s book is racist, but without these examples the book’s purpose is muddled and the historical reliability is gone. The book The Adventures of Huckleberry Finn is considered a controversial text because it contains derogatory language and examples of disrespectful behavior towards people of color. Speech and actions like the ones in the book were common in the setting of the book (Knab 1). People want to ban or edit the original text of The Adventures of Huckleberry Finn, because of these elements, but they still allow these remarks in other literary works. Fredric Douglass used the same language in his narrative that was published in 1845, forty years before Twain published The Adventures of Huckleberry Finn, but people don’t challenge his work because he was a slave and his story is a historical account of a slave’s life (Bowker). The two stories are based in the same time, are about the same topic, and both aim to be realistic portrayals of everyday life in the 1840s, yet one is constantly challenged while the other is allowed to be as it is. People today are concerned with being â€Å"politically correct† and â€Å"non-offensive†, but they have reached the point where they are willing to change history to protect the feelings of certain people (Kay). If these â€Å"racist† remarks and actions were removed from The Adventures of Huckleberry Finn, the message of the book would not be evident, its historical accuracy destroyed, and the book would just be a meaningless children’s story. Censorship is useful to an extent, it allows people to keep mature information from children, but when it is used on history it takes away from the importance of knowing about and learning from the past. The reason racism is so important to avoid now is because of the negative effects it had in the past. If people don’t learn about these effects, then they can not understand the importance of equality now. When books are censored, their historical accuracy is lost and they are unable to educate people on the importance of the past to modern-day (Kay). Without learning about the good, bad, and ugly of the past, people wont be able to comprehend why the world is the way it is and how they can avoid the mistakes of the past. If the offensive content of The Adventures of Huckleberry Finn is removed, then people will not be able to see the severity of racism during the 1840s (Bosman). If the book is censored, then the point where Pap starts ranting about the â€Å"injustice† of a well educated black man being able to vote will not have the impact it should, representing the opinion of the average white male in the south (Twain 28). The novel The Adventures of Huckleberry Finn is seen as a masterpiece (Mark Twain’s Adventures of Huckleberry Finn) and a classic (Robert O’Meally) due to the original riting and arrangement. Without these elements, that people want to change, the book would not be as renowned or highly regarded. Although The Adventures of Huckleberry Finn may have some content that offends some people and they believe that it would be better to remove the offensive content, it would take away from the plot and meaning of the story. If the novel really offends someone, then they do not have to read it again or even finish reading it, but they do not have the right to change the words of someone else to suit their own ideals. The words of The Adventures of Huckleberry Finn were all carefully picked by Mark Twain to carry the message of his story and editing them would be defacing his hard work. Twain often complained about his proofreaders and editors changing his work (Kurutz). The book was written by Mark Twain and if he saw the need to add these controversial elements, then we should not interfere with his decision or his historical accuracy (Kay). Then novel The Adventures of Huckleberry Finn is not a racist text, nor is Mark Twain a racist himself. Mark Twain’s novel was written as a historical account of life in the 1840s and as a result, any content that could be considered offensive to some is all added to make the literary work more realistic and a more accurate portrayal of life in the setting. Without these elements, the story of Huckleberry’s moral growth would not be as developed and the message of the book will not be as prominent. The Adventures of Huckleberry Finn should not be censored because the way the book is written provides an accurate account of life in the 1840s and without the writing staying as it is, the whole integrity of the work will be diminished. The Adventures of Huckleberry Finn is considered a classic because of how it was written. Changing the text changes the whole book and since the book is so highly regarded as it is, it should remain the same. When people claim that a book is racist, they make this assumption based on the content of the book. What people need to note is when the book is set, its publication date, and the purpose of the offensive content. With The Adventures of Huckleberry Finn, the story takes place in the 1840s when racism was very common. It also was published in 1885 when people in the United States were struggling with racism after the Civil War. The offensive content of the book is used to portray what life was like in the 1840s and to mock the behavior of the people of that time. When the book was written, language like that used in the text was still common and not seen as offensive as it does now. Mark Twain’s novel The Adventures of Huckleberry Finn is not racist, it just contains racist content, and this content makes the story what it is and develops its meaning. To take away this major element of the literary work to protect the feelings of some individuals would ruin the story and would hurt more people than it would help. To censor The Adventures of Huckleberry Finn would take away a valuable source of historical knowledge that allows us to see the importance of how our society has changed and developed. Without this knowledge, people will forget the importance of the progress humankind has made and will not be able to avoid the mistakes we have already made as a whole in the past. Because of these reasons, changing the great literary work of Mark Twain Is unnecessary because The Adventures of Huckleberry Finn is not a racist text and exposure to the harsh realities in the story will help the people of today to truly understand our past as a whole and improve our future. Works Cited Page Bosman, Julie. â€Å"Publisher Tinkers with Twain. † National Post. 4 Jan 2011. Print. Bowker, Gene. â€Å"Mark Twain, racism and Huckleberry Finn. † Examiner. com. Web. 9 Feb 2013 ;http://www. examiner. om/article/mark-twain-racism-and-huckleberry-finn; Kay, Barbara. â€Å"We Shouldn’t Censor History. † National Post. 10 Jan 2011. Print. Knab, Jakob. Racism in The Adventures of Huckleberry Finn. 2011. Print. Kurutz,, Steven. â€Å"A Twain Scholar Reacts to the New, Censored Version ‘Huckleberry Finn’. † National Post. 9 Jan 2011. Print. PBS. â€Å"Mark Twain’s Adventures of Huckleberry Finn. † Web. 9 Feb 2013 ;http: //www. pbs. org/wgbh/cultureshock/flashpoints/literature/huck. html; Twain, Mark. The Adventures of Huckleberry Finn. New York: Barnes and Noble, 2003. Print.